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KATA PENGANTAR

Puji syukur penulis ucapkan kepada Allah SWT karena atas rahmat dan karunianya

penulis dapat menyelesaikan makalah dengan judul STU! KE"A#AKAN USA$A PAA

!NUSTR! PU"P AN KERTAS %

Tugas ini tersusun &leh 'antuan dari 'e'erapa pihak ( penulis juga mengucapkan

terima kasih kepada )

*% Keluarga penulis yang telah mem'erikan dukungan 'aik secara m&ril maupun

material %

+% !'u ra% Nurhuda( ,%Pd ( selaku ketua pr&gram studi pendidikan ek&n&mi akuntansi%

-% !'u ra% Ellyan Sastra Ningsih( ,%Si ( selaku d&sen studi kelayakan usaha %

.% Teman / teman kelas . 0 pr&gram studi ek&n&mi akuntansi dan masih 'anyak lagi

yang telah mem'antu penulis % penulis mengucapkan terima kasih %

Penulis mengharapkan sem&ga makalah ini dapat menyediakan in1&rmasi yang

diperlukan mahasis2a dan dapat menam'ah 2a2asan mahasis2a dalam studi kelayakan

usaha ini %

alam makalah ini penulis menyadari 'ah2a makalah ini masih jauh dari kata

sempurna % untuk itu penulis mengharapkan saran dan kritik untuk dapat mem'angun lap&randemi kesempurnaan makalah ini menjadi le'ih 'aik lagi %

Pekan'aru ( 3uni +4**

5Penulis6

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A7TAR !S!

KATA PENGANTAR%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%ii

A7TAR !S!%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%iii

A7TAR TA8E"%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%9

A8STRAK%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%9i

8A8 !% PENA$U"UAN

!%* "ATAR 8E"AKANG PR:#EK%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%*

!!%+ PE,RAKARSA PR:#EK%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%-

8A8 !!% ASPEK PE,ASARAN USA$A

!!%* PR:SPEK K:,:!T# PU"P AN KERTAS%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%;

!!%+ PE,ASARAN%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%;

!!%- PR:#EKS! PR:UKS! AN K:NSU,S! PU"P AN KERTAS

UN!A%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% Analisa 7inansial

8erdasarkan perhitungan analisa 1inansial tingkat kelayakan pr&yek pa'rik pulp dan

kertas ini( diper&leh gam'aran 'ah2a semua kriteria menunjukkan 'ah2a usaha ini

"ayak atau 1easi'le untuk dilaksanakan dan di'iayai% imana indikat&r 80 rati&

menunjukkan angka *(4 D * pr&yek layak dilaksanakan( Nett 8ene1it 80

Rati&*%.>4?+ D * pr&yek layak dilaksanakan ( NP@ p&siti1 yaitu se'esar NP@

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**4-4+(4- D 4 pr&yek layak untuk dilaksanakan( !RR*.(