• Dewa Ayu Indah Lestari Politeknik Negeri Bali
  • Made Mudhina Politeknik Negeri Bali
  • Kadek Adi Suryawan Politeknik Negeri Bali


Local Waste (TOSS) is a Klungkung District government program created to solve the
problem of landfill waste. This study was intended to measure the investment feasibility
of TOSS Centre Kusamba from Financial Aspects and Non-Financial Aspects. The
research design used was Descriptive Quantitative. The analysis was used to calculate
the feasibility in terms of Financial Aspects using Net Present Value (NPV), Benefit Cost
Ratio (BCR), Internal Rate of Return (IRR), Pay Back Period (PBP), and Break Event
Point (BEP) methods with a 25-year investment age plan from 2019 to 2044 with a
regional bank loan interest rate of 11%. In order to analyze the feasibility of the Non-
Financial Aspects, it was reviewed based on Legal Aspects, Technical and Operational
Aspects, Economic and Social Aspects, and Environmental and EIA Aspects.
Based on the calculation of Financial Aspects, NPV obtained: -Rp. 15.606.697.134 <0,
NPV: -Rp. 15.606.697.134<0, BCR: 0,62<1, IRR 4,13%<11%, PBP NPV+ >n
Investment, BEP>n investment, so from the assessment of investment eligibility criteria
TOSS Centre Kusamba is not feasible to operate. Although it is declared not feasible yet
to run operate, but TOSS Gema Santi is worth to be continued because with the existence
of TOSS Centre Kusamba, multiplier effect generated is very large and has an impact on
Klungkung Regency. Based on the non-financial aspects, it was found that TOSS Centre
Kusamba is very feasible to run for a long period of time so that it can affect the flow of
regional investors, as well as the selling power and attractiveness of the area that can
increase drastically for Klungkung Regency. In running operating TOSS Centre
Kusamba, there are several things that need to be considered, one of them is maximizing
the production process and paying attention to waste transportation operations in the
field. The existence of TOSS Gema Santi becomes a solution in handling waste so that
this program can make Klungkung Regency clean and healthy