Page 14 - Topik Penilaian Investasi
P. 14
9,500,000
Proyek B
Proceed D F 35% PV Proceed D F 40% PV
115,000,000 0.741 85,215,000 115,000,000 0.714 82,110,000
115,000,000 0.549 63,135,000 115,000,000 0.510 58,650,000
55,000,000 0.406 22,330,000 55,000,000 0.364 20,020,000
70,000,000 0.301 21,070,000 70,000,000 0.260 18,200,000
70,000,000 0.223 15,610,000 70,000,000 0.186 13,020,000
PV PV
Proceeds 207,360,000 Proceeds 192,000,000
PV Outlay 200,000,000 PV Outlay 200,000,000
NPV 7,360,000 NPV (8,000,000)
Total PV 35% = 207,360,000
Total PV 40% = 192,000,000
Selisih 5 %
= 15,360,000
IRR = 7,360,000 X 5% = 2.40% +35% = 37.40%
15,360,000
Proyek yang sebaiknya dipilih adalah proyek B karena menghasilkan IRR yang lebih besar.
KATA KUNCI
UNDIKSHA 14
2022
