Feasibility of All Terrain Vehicle (ATV) Investment in MSMEs Tridea Hills Porame Tourism Village

The purpose of this study is to analyze investment decisions in the All Terrain Vehicle (ATV) rental business. This study uses quantitative descriptive analysis methods and qualitative descriptive analysis methods. The data used in this study are primary data with data collection techniques carried out by observation, interviews, and documentation. The analysis of investment decisions for the All Terrain Vehicle (ATV) rental business uses NPV (Net Present Value), IRR (Internal Rate Return), Net B/C Ratio, and PP (Payback Period) analysis. The results of the ATV rental business study at UMKM Tridea Hills, Porame Village, obtained a Net Present Value (NPV) of Rp82,248,651; Internal Rate of Return (IRR) of 46%; Net B/C Ratio of 1.87; and Payback Period (PP) of 3.7, which means that the investment value invested will be returned for 3 years and 7 months of operation. These investment decision analysis indicators confirm that this ATV rental business is feasible to be pursued and developed.