Abstract:
This Saraba Nyaman restaurant has been established in 2015 and has 4 branches. This research was carried out at the Saraba Nyaman restaurant which is located on Jalan RE Martadinata with a floating concept which is above the Martapura River, exactly in front of the City Hall siring. By carrying out typical Banjar food which is famous for a thousand rivers, the most reliable menu is processed freshwater fish with a view of the boats passing by. From the results of research conducted over 3 months, it was found that the total revenue from the Saraba Nyaman restaurant was IDR. 3,572,160,000.00 with total costs incurred for 1 year amounting to Rp. 1,967,566,200.00, resulting in a profit of IDR 1,604,593,800.00 each year. In calculating the 6% NPV at the Saraba Nyaman restaurant, the value obtained is 15,584,214,510 and the 6% Net BCR is 8.93%, where the 6% interest rate is the KUR book rate currently in effect. In calculating the IRR for the Saraba Nyaman restaurant, a value of 81.93% was obtained so that this business would still experience profits as long as the bank interest rate was no more than 81.93% and an R/C calculation of 1.81 was also obtained because the R/C was greater of 1 so it can be said that the Saraba Nyaman restaurant business is worth pursuing.