STUDI KELAYAKAN PERLUASAN UNIT FISIOTERAPI DITINJAU DARI ASPEK KEUANGAN (STUDI KASUS DI RS BETESDA LEMPUYANGWANGI YOGYAKARTA)

Abstract

This study aims to analyze the feasibility of the investment plan to expand the Physiotherapy
Unit at Betesda Lempunyangwangi Hospital in terms of Financial Aspects. The analysis is carried
out using investment analysis by analyzing the amount of funds needed, costs for expanding the
Physiotherapy Unit, estimating profit and loss, knowing the cash flow/net cash flow and analyzing
the investment assessment. The measurement period used as the basis for the analysis is data from
2021 to 2022.
The analytical method used is quantitative, analytical tools with special methods with data
collection techniques using primary data, namely by means of interviews, observation and
documentation. Meanwhile, the data is processed by analyzing investment feasibility studies in
terms of financial aspects through data on funding requirements/investment value, calculating
estimated costs, calculating estimated income, calculating the projected value of profit and loss from
the required investment and making an investment analysis.
From the results of the analysis, it is estimated that the funds needed to expand the Physiotherapy
Unit at RSU Betesdha Lempuyangwangi is IDR 541,00,000. Using the investment analysis approach,
the results obtained were an Average Rate of Return (ARR) of 1.86 or 186%, Payback Period (PP) 6
months, 10 days, Net Present Value (NPV) Rp. 139,695,986, Internal Rateof Return (IRR) 11.7% and
Profitability Index (PI) 1.26 or 126%. The conclusion of the calculations states that the expansion of
the Physiotherapy Unit at RSU Betesdha Lempuyangwangi is feasible to carry out or fund.

Keywords : Feasibility Study, Financial Aspects.