Electronic Theses and Dissertation

abstrak penelitian ini bertujuan untuk mengetahui usaha kecil, menegah dan besar kopi roastery layak atau tidak layak untuk dijalankan secara aspek keuangan di kabupaten bener meriah, dengan menggunakan metode analisis kelayakan keuangan syariah payback priod (pp), gold value method (gvm), investible surplus method (ism) dan gold index (gi) dengan melakukan wawancara satu usaha kecil bumi ayu coffee, usaha menengah kenred coffee gayo specialty dan usaha besar md coffee gayo roastery sebagai perwakilan usaha kopi roastery yang ada di kabupaten bener meriah. hasil penelitian dengan menggunakan analisis kalayakan keuangan syariah usaha kecil, menengah dan usaha besar layak untuk dilakukan, usaha kecil bumi ayu coffee roastery dapat menutupi modal awal payback priod lebih cepat, surplus investasi selama lima tahun lebih besar tetapi nilai gold value dan golad index lebih kecil, dibandingkah dengan usaha menengah kendred coffee gayo specialty dan usaha besar md coffee gayo roastery yang nilai payback priod usaha lebih lama, namun untuk surplus investasi nilai gold value dan gold index lebih tinggi. kata kunci: bisnis, investasi, umkm, analisis kelayakan keuangan syariah

ABSTRACT This study aims to determine whether small, medium and large coffee roastery businesses are feasible or not feasible to run from a financial aspect in Bener Meriah Regency, using the Sharia Payback Priod (PP) financial feasibility analysis method, Gold Value Method (GVM), Investible Surplus Method (ISM) and Gold Index (GI) by interviewing a small business Bumi Ayu Coffee, a medium business Kenred Coffee Gayo Specialty and a large business MD Coffee Gayo Roastery as representatives of the coffee roastery business in Bener Meriah Regency. The results of the study using a financial feasibility analysis of small, medium and large businesses are feasible, the small business of Bumi Ayu Coffee Roastery can cover the initial capital of Payback Priod faster, the investment surplus for five years is greater but the value of Gold Value and Gold Index is smaller , compared to medium-sized businesses Kendred Coffee Gayo Specialty and large businesses MD Coffee Gayo Roastery whose Payback Priod value is longer, but for investment surplus the value of Gold Value and Gold Index is higher. Keywords: Business, Investment, UMKM, Sharia Financial Feasibility Analysis