ANALISIS KELAYAKAN INVESTASI PENGEMBANGAN EKOWISATA HUTAN MANGUNAN PADA BALAI KESATUAN PENGELOLAAN HUTAN YOGYAKARTA

RATIH ARTANTI, Irwan Taufiq Ritonga, S. E, M. Bus., Ph. D., CA

2018 | Tesis | MAGISTER AKUNTANSI

Pembangunan sarana di Ekowisata Hutan Mangunan merupakan suatu investasi bagi pemerintah daerah. Setiap investasi yang dilakukan oleh pemerintah daerah harus melalui sebuah analisis investasi karena berkaitan dengan akuntabilitas publik. Namun, rencana investasi pengembangan Ekowisata Hutan Mangunan belum pernah dianalisis kelayakannya. Tujuan penelitian ini ialah menganalisis kelayakan investasi pengembangan Ekowisata Hutan Mangunan pada Balai Kesatuan Pengelolaan Hutan Yogyakarta. Penelitian ini menggunakan pendekatan kualitatif dengan metode analisis deskriptif. Analisis ini mempertimbangkan beberapa aspek, antara lain aspek teknis, finansial, dan sosial. Analisis investasi secara teknis dapat dilihat dari segi kebutuhan investasinya. Kelayakan investasi secara finansial dan sosial menggunakan cost benefits analysis (CBA) dan net present benefits (NPB). Hasil penelitian ini menunjukkan investasi pengembangan Ekowisata Hutan Mangunan secara teknis layak dilaksanakan, karena pengembangan sarana wisata dibutuhkan di ekowisata. Investasi pengembangan Ekowisata Hutan Mangunan mempunyai manfaat sosial berupa peningkatan pendapatan pemerintah, peningkatan pendapatan pengelola ekowisata, terbukanya lapangan kerja baru, peningkatan kesadaran masyarakat mengamankan hutan, peningkatan kesadaran masyarakat dalam memelihara dan menanam pohon, teredukasinya pengunjung ekowisata, dan penambahan pendapatan dari nilai sisa bangunan. Investasi pengembangan Ekowisata Hutan Mangunan mempunyai biaya sosial berupa biaya investasi, biaya pemeliharaan, terjadinya erosi tanah, penurunan daya dukung lingkungan, meningkatnya sampah, terjadinya konflik sosial, dan hilangnya potensi pendapatan dari penyadapan getah pinus. Analisis NPB dengan skenario optimis menunjukkan nilai sebesar Rp67.455.761.166,00, skenario moderat sebesar Rp66.580.667.231,00, dan skenario pesimis sebesar Rp66.009.686.786,00. Semua nilai NPB lebih besar dari nol, sehingga investasi pengembangan Ekowisata Hutan Mangunan layak untuk dilaksanakan. Analisis CBA dengan skenario optimis menunjukkan nilai sebesar 7,97, skenario moderat sebesar 7,88, dan skenario pesimis sebesar 7,82. Semua nilai CBA lebih besar dari satu, sehingga investasi pengembangan Ekowisata Hutan Mangunan layak untuk dilaksanakan.

Development of facilities in Mangunan Forest Ecotourism is an investment by the local governments. An investment of the local government should be an investment analysis because it is correlated with public accountability. On the other hand, the investment planning of the development Mangunan Forest Ecotourism has been analyzed yet. The purpose of this study was to analyze the investment feasibility of Mangunan Forest ecotourism in the Yogyakarta Forest Management Unit. This study used a qualitative approach with descriptive analysis methods. This analysis considered several aspects, such as technical, financial and social aspects. Investment analysis in term technically approach could be investigated from an investment needs. Moreover, the financial and social feasibility of investments used cost benefit analysis (CBA) and net present benefits (NPB). The results of this study showed that the investment in the development of Mangunan Forest Ecotourism was technically feasible, because the development of tourism facilities was needed in ecotourism. Investment in the development of Mangunan Forest Ecotourism had social benefits in term of: increasing government income, increasing ecotourism management income, creating jobs, increasing public awareness of forest security, increasing public awareness for maintaining and planting trees, awareness of environmental education for visitors, and increasing the income of the remaining value of buildings. Investment in the development of Mangunan Forest Ecotourism had social costs in the term of investment costs, maintenance costs, soil erosion, decreased environmental carrying capacity, increased waste, social conflicts, and loss of potential income from tapping pine resin. NPB analysis with an optimistic scenario was Rp67.455.761.166.00. Meanwhile NPB with a moderate a pessimistic scenario scenario were Rp66.580.667.231,00 and Rp66.009.686.786,00, respectively. All NPB values were greater than zero. It indicated that an investment in the development of Mangunan Forest Ecotourism was feasible. CBA analysis with an optimistic, a moderate, and a pessimistic scenario scenario were 7.97, 7.88, and 7.82, respectively. All CBA values were greater than one, so the investment in the development of Mangunan Forest Ecotourism was feasible.

Kata Kunci : kelayakan investasi, investasi publik, ekowisata, cost benefits analysis (CBA), net present benefits (NPB)