Pengaruh Economic Value Added (Eva), Financial Value Added (Fva), Dan Market Value Added (Mva) Terhadap Kinerja Keuangan Pada Perusahaan Sub-Sektor Jasa Konsumen Yang Terdaftar Di Bursa Efek Indonesia (Bei)

This study aims to evaluate the business feasibility of ARFER Outlet, a small and medium-sized enterprise (SME) in the beverage industry in Palu City, based on an analysis of financial and non-financial aspects. The method used is descriptive qualitative with quantitative analysis support, conducted through direct observation and structured interviews with the business owner. The non-financial aspects include economic considerations. Financial analysis was performed using five indicators: Net Present Value (NPV), Profitability Index (PI), Payback Period (PP), Internal Rate of Return (IRR), and Average Rate of Return (ARR). The results show an NPV of IDR 3,602,691 (>0), a PI of 1.35 (>1), an IRR of 48.93% (>10%), and an ARR of 85.96%, all of which meet the feasibility criteria. Although the Payback Period of 1.16 years slightly exceeds the economic life of the asset (1 year), the difference is small, indicating a low business risk. Overall, ARFER Outlet is deemed feasible and has promising growth prospects, supported by high market demand, affordable product pricing, and an efficient sales concept.