Perencanaan keuangan pada “Live Streaming Agency” di PT Check Out Time (COT)
DOI:
https://doi.org/10.54259/akua.v4i4.5704Kata Kunci:
Financial Planning, Investment Feasibility, ROI, NPV, IRR, Payback Period, PT Check Out TimeAbstrak
This study aims to develop short-, medium-, and long-term financial planning for PT Check Out Time (COT), a live streaming agency operating in the e-commerce sector. The research method uses a quantitative descriptive approach, processing primary data in the form of planned revenues, costs, investments, and capital requirements, as well as secondary data from industry reports and related literature. The analysis was conducted through financial statement projections (profit and loss, balance sheet, cash flow), investment feasibility analysis using ROI, NPV, IRR, and Payback Period methods, and financial ratio analysis (liquidity, solvency, and profitability). The results indicate that PT COT has positive financial prospects, with projected revenue growth annually, an ROI of 35%, an NPV of IDR 45.97 billion, an IRR of 48%, and a payback period of approximately 3 years and 11 months. Financial ratios also indicate strong liquidity, healthy solvency, and increasing profitability since the third year. In conclusion, investing in PT COT is deemed feasible and profitable, and capable of supporting the company's long-term growth strategy to expand its market and increase its competitiveness in the e-commerce live streaming industry.
Unduhan
Referensi
S. Prasetiyo, R. Gustiawan, and F. Rizzel Albani, “BIIKMA : Buletin Ilmiah Ilmu Komputer dan Multimedia Analisis Pertumbuhan Pengguna Internet Di Indonesia,” Biikma, vol. 2, no. 1, pp. 65–71, 2024, [Online]. Available: https://jurnalmahasiswa.com/index.php/biikma
E. Kristinawati, “POLA PENGGUNAAN INTERNET OLEH KALANGAN REMAJA DI KABUPATEN SEMARANG Ester Krisnawati,” POLA Pengguna. INTERNET OLEH KALANGAN REMAJA DI KABUPATEN SEMARANG Ester Krisnawati, pp. 319–350, 2015, [Online]. Available: https://ejournal.uksw.edu/cakrawala/article/view/50%0Ahttps://ejournal.uksw.edu/cakrawala/article/download/50/45
E. Y. Nasution, P. Hariani, L. S. Hasibuan, and W. Pradita, “Perkembangan Transaksi Bisnis E-Commerce terhadap Pertumbuhan Ekonomi di Indonesia,” Jesya, vol. 3, no. 2, pp. 506–519, 2020, doi: 10.36778/jesya.v3i2.227.
R. R. Rachmawati, “SMART FARMING 4.0 UNTUK MEWUJUDKAN PERTANIAN INDONESIA MAJU, MANDIRI, DAN MODERN Smart Farming 4.0 to Build Advanced, Independent, and Modern Indonesian Agriculture Rika Reviza Rachmawati,” Forum Penelit. Agro Ekon., vol. 38, no. 2, pp. 137–154, 2020, [Online]. Available: http://dx.doi.org/10.21082/fae.v38n2.2020.137-154
A. Widjaya and M. Fasa, “Analisis Peran E-commerce dalam Mendorong Pertumbuhan Ekonomi Digital di Indonesia,” J. Bersama Ilmu Ekon., vol. 1, no. 2, pp. 96–102, 2025, doi: 10.55123/ekonom.v1i2.60.
H. Guntoro, D. Rikardo, Amirullah, A. Fahrisani, and I. P. Suarsana, “Analisa Hubungan Kebersihan Cargo Bilges dengan Cargo Hold dalam Mendukung Kelancaran Proses Bongkar Muat,” J. Mar. Insid., vol. 1, no. 2, pp. 1–32, 2022, doi: 10.56943/ejmi.v1i2.9.
P. Ekasari and A. Hadi Dharmawan, “Dampak Sosial-Ekonomi Masuknya Pengaruh Internet Dalam Kehidupan Remaja Di Pedesaan,” Sodality J. Sosiol. Pedesaan, vol. 6, no. 1, 2012, doi: 10.22500/sodality.v6i1.5809.
M. R. Olii, M. H. Pratiknjo, and J. N. Matheosz, “Online Shop Sebagai Alternatif Berbelanja Masyarakat Kota Manado,” HOLISTIK, J. Soc. Cult., vol. 13, no. 4, pp. 1–18, 2020.
D. A. Harahap, “Perilaku Belanja Online Di Indonesia: Studi Kasus,” JRMSI - J. Ris. Manaj. Sains Indones., vol. 9, no. 2, pp. 193–213, 2018, doi: 10.21009/jrmsi.009.2.02.
R. N. N. Naseri, N. R. Wan Ibrahim, M. Mohd Esa, N. Z. A. Ahmad, S. N. Azis, and R. Abd Azis, “Determinant of Consumer Attitude towards Online Purchase Intention of Halal Cosmetic: Moderating Effect of Customers Experience,” Int. J. Acad. Res. Bus. Soc. Sci., vol. 11, no. 7, 2021, doi: 10.6007/ijarbss/v11-i7/10583.
D. F. Nababan and O. M. Siregar, “Analisis Perilaku Konsumen Generasi Milenial Dalam Memutuskan Pembelian Secara Online pada Masa Pandemi Covid-19 di Kota Medan,” J. Soc. Res., vol. 1, no. 6, pp. 545–555, 2022, doi: 10.55324/josr.v1i6.114.
P. Erwin, Dela Setia Cahyani, Famita Wijayanti, and Syamsurizal Syamsurizal, “Analisis Kepuasan Generasi Z Terhadap Layanan E-Commerce,” J. Ilm. Ekon. Akuntansi, dan Pajak, vol. 1, no. 2, pp. 337–355, 2024, doi: 10.61132/jieap.v1i2.312.
A. Musa and A. T. Nifita, “Preferensi konsumen dalam berbelanja pada online shop,” J. Din. Manaj., vol. 7, no. 1, pp. 153–162, 2019, [Online]. Available: https://online-journal.unja.ac.id/jmbp/article/view/16943
S. Ana, Anis Satun Nur Khoiriyah, Sintiawati Sintiawati, and Riki Gana Suyatna, “Analisis Perbedaan Antara Pengalaman Pembelian Online Dan Offline Dalam Mempengaruhi Prilaku Konsumen,” J. Bintang Manaj., vol. 2, no. 1, pp. 65–74, 2024, doi: 10.55606/jubima.v2i1.2608.
X. Liu, L. Zhang, and Q. Chen, “The effects of tourism e-commerce live streaming features on consumer purchase intention: The mediating roles of flow experience and trust,” Front. Psychol., vol. 13, no. August, pp. 1–14, 2022, doi: 10.3389/fpsyg.2022.995129.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2025 Angga Adriano Falasifa, Edi Hamdi, Dimas Negoro, Muhammad Iskandar
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
Hak cipta pada setiap artikel adalah milik penulis.
Penulis mengakui bahwa AKUA (Jurnal Akuntansi dan Keuangan) sebagai publisher yang mempublikasikan pertama kali dengan lisensi Creative Commons Attribution 4.0 International License.
Penulis dapat memasukan tulisan secara terpisah, mengatur distribusi non-ekskulif dari naskah yang telah terbit di jurnal ini kedalam versi yang lain, seperti: dikirim ke respository institusi penulis, publikasi kedalam buku, dan lain-lain. Dengan mengakui bahwa naskah telah terbit pertama kali pada AKUA (Jurnal Akuntansi dan Keuangan).
