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Absract. PT Batu Sampurna Makmur is located in Rali Village, Cipinang Village, Rumpin District, Bogor Regency, West Java Province. PT Batu Sampurna Makmur is a company engaged in the andesite stone mining business. The area currently owned is based on WIUP of 9 hectares, of which 9 hectares is used as a Quarry area. In accordance with Bogor Regent Decree Number 541.3 / 067 / Kpts / ESDM / 2011 with an area of production operation business license. The mining industry is in need of good planning so that the planned production targets can be achieved with minimal costs and optimum revenue, and can generate cash flow that will maximize revenue each year for the life of the mine in progress. Mining economic study is based on technical design data that has been made, so that in determining the costs incurred will be highly considered by the company. Components or factors making up the economic study of andesit mining are viewed from an economic perspective such as determining costs, revenue from product sales, cash flow calculations, Discounted Rate of Return or Internal Rate of Return, Net Present Value, Payback Period and Sensitivity Analysis. The funds invested in the andesite stone mining project by the company PT Batu Sampurna Makmur amounted to Rp. 33.394.328.953. This fund is invested in a period of time during the life of the mine, which is 10 years. The net present value (NPV) of Rp. 29.143.224.556 means that the NPV is more than zero (0) or positive so that mining activities at PT Batu Sampurna Makmur are considered feasible. Internal Rate of Return (IRR) is obtained at 53,0%, with a minimum IRR value of 13.39% and a payback period (Payback Period) of 2,34 years. From the results of sensitivity analysis on selling prices and production costs, it can be seen that the feasibility of andesite mining by PT Batu Sampurna Makmur is very sensitive to the decline in selling prices, if the selling price is above 6.7%, then the company will lose (negative NPV). If there is an increase above 17.2%, the NPV will be negative, the IRR is under 13.39% and the PBP will continue to rise.Keywords: Net Present Value, Internal Rate of Return, Payback Period, Sensitivity AnalysisAbstark. PT Batu Sampurna Makmur berada di Kampung Rali, Desa Cipinang, Kecamatan Rumpin, Kabupaten Bogor, Provinsi Jawa Barat. PT Batu Sampurna Makmur merupakan perusahaan yang bergerak dibidang usaha pertambangan batu andesit. Luas wilayah yang dimiliki saat ini berdasarkan WIUP sebesar 9 Ha, dimana9 Ha digunakan sebagai area Quarry. Sesuai dengan Surat Keputusan Bupati Bogor Nomor 541.3/067/Kpts/ESDM/2011 dengan luas izin usaha operasi produksi. Industri pertambangan sangat membutuhkan suatu perencanaan yang baik sehingga target produksi yang direncanakan dapat tercapai dengan biaya seminimal mungkin dan pendapatan seoptimal mungkin, serta dapat menghasilkan aliran kas yang akan memaksimalkan pendapatan tiap tahunnya selama umur tambang itu berlangsung. Kajian ekonomis penambangan berdasarkan dari data rancangan teknis yang telah dibuat, sehingga dalam penentuan biaya yang dikeluarkan akan sangat dipertimbangkan oleh pihak perusahaan. Komponen atau faktor penyusun kegiatan kajian ekonomis penambangan andesit dilihat dari segi ekonomi seperti penentuan biaya-biaya, pendapatan hasil penjualan produk, perhitungan Cash Flow, Discounted Rate of Return atau Internal Rate of Return, Net Present Value, Payback Periode dan Analisis Sensitivitas. Dana yang diinvestasikan pada proyek pertambangan batu andesit oleh perusahaan PT Batu Sampurna Makmur ini sebesar Rp. 33.394.328.953. Dana ini di investasikan dalam jangka waktu selama umur tambang berlangsung, yakni 10 tahun. Hasil nilai bersih sekarang atau Net Present Value (NPV) sebesar Rp. 29.143.224.556, artinya NPV lebih dari nol (0) atau positif sehingga kegiatan penambangan di PT Batu Sampurna Makmur dianggap layak. Internal Rate of Return (IRR) didapatkan sebesar 53,0%, dengan nilai IRR minimum sebesar 13,39% dan periode pengembalian modal (Payback Periode) selama 2,34 tahun. Dari hasil analisis sensitivitas terhadap harga jual dan biaya produksi dapat diketahui bahwa kelayakan penambangan andesit oleh PT Batu Sampurna Makmur sangat sensitif terhadap penurunan harga jual, jika harga jual di atas 6,7%, maka perusahaan akan rugi (NPV negatif). Jika terjadi kenaikan di atas 17,2%, maka NPV akan negatif, IRR di bawah 13,39% dan PBP terus naik mendekati umur tambang.Kata Kunci : Net Present Value, Internal Rate of Return, Payback Periode, Analisis Sensitivitas |
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