Update Artikelilmiah: 45850

RHETA LIESWARDANI

NIM

Judul Artikel

Abstrak (Bhs. Indonesia)

RMU “Teaching Industry” merupakan salah satu unit usaha Unsoed. RMU berdiri sejak 2019 bergerak di bidang penanganan pascapanen, memproduksi serta menjual beras. Peran “Teaching Industry” penting karena berkaitan dengan isu PTN-BH. Salah satu syarat yang harus dimiliki PTN-BH adalah wewenang mendirikan badan usaha. Isu PTN-BH dapat dijadikan acuan RMU “Teaching Industry” untuk menghasilkan produk berkualitas sehingga memberikan keuntungan. Penelitian ini bertujuan untuk mengetahui kinerja mesin Rice Milling Unit (RMU), mengetahui analisis finansial Rice Milling Unit (RMU), mengetahui kelayakan usaha Rice Milling Unit (RMU) berdasarkan kinerja mesin dan analisis finansial. Penelitian dilakukan di RMU “Teaching Industry” pada Oktober 2023-Maret 2024. Pengambilan data dari data primer dan sekunder. Variabel pengukuran kinerja mesin meliputi rendemen giling, kapasitas penggilingan, efisiensi kinerja mesin, kebutuhan daya, kapasitas masukan dan keluaran mesin penyosoh. Variabel pengukuran analisis finansial yaitu dari biaya meliputi biaya investasi dan biaya operasional (biaya tetap, biaya tidak tetap, penerimaan). Analisis data kinerja mesin dilakukan dengan menghitung hasil pengamatan dengan variabel yang diukur. Analisis finansial dilakukan berdasarkan kriteria investasi yaitu NPV, B/C Ratio,  dan BEP penerimaan. 
Hasil analisis kinerja mesin menunjukkan rendemen giling 60,35% (acuan BPS 64,02%), kapasitas penggilingan 212,415 kg/jam (kapasitas teoritis 300-700 kg/jam), efisiensi kinerja mesin 30,345% (syarat efisiensi ≥ 80%). Hasil analisis finansial, menunjukkan NPV -Rp. 1.448.114.740 (syarat NPV > 0), B/C Ratio 0,34 (syarat B/C Ratio >1), BEP penerimaan Rp. 1.708.100.487 (syarat penerimaan > BEP). Kelayakan usaha berdasarkan kinerja mesin pada rendemen giling, kapasitas penggilingan, dan efisiensi mesin perlu ditingkatkan, berdasarkan perhitungan NPV, B/C Ratio, dan BEP menunjukkan keuntungan belum maksimal.

Abtrak (Bhs. Inggris)

RMU “Teaching Industry” is one of Unsoed's business units. RMU established since 2019 is engaged in post-harvest handling, producing and selling rice. The role of “Teaching Industry” is important because it is related to the issue of PTN-BH. One of the requirements that PTN-BH must have is the authority to establish business entities. The issue of PTN-BH can be used as a reference for RMU “Teaching Industry” to produce quality products so as to provide profits. This study aims to determine the performance of Rice Milling Unit (RMU) machine, determine the financial analysis of Rice Milling Unit (RMU), determine the feasibility of Rice Milling Unit (RMU) business based on machine performance and financial analysis. The research was conducted at RMU “Teaching Industry” in October 2023-March 2024. Data were collected from primary and secondary data. Machine performance measurement variables include grinding yield, grinding capacity, machine performance efficiency, power requirements, input and output capacity of the shredding machine. Financial analysis measurement variables are from costs including investment costs and operational costs (fixed costs, non-fixed costs, revenue). Analysis of machine performance data is done by calculating the results of observations with measured variables. Financial analysis was conducted based on investment criteria, namely NPV, B/C Ratio, and BEP revenue. 
The results of the machine performance analysis showed a milling yield of 60.35% (BPS reference 64.02%), a milling capacity of 212,415 kg/hour (theoretical capacity of 300-700 kg/hour), machine performance efficiency of 30.345% (efficiency requirement ≥ 80%). The results of the financial analysis, showing NPV -Rp. 1,448,114,740 (condition NPV> 0), B / C Ratio 0.34 (condition B / C Ratio> 1), BEP revenue Rp. 1,708,100,487 (condition revenue> BEP). Business feasibility based on machine performance on mill yield, grinding capacity, and machine efficiency needs to be improved, based on the calculation of NPV, B / C Ratio, and BEP shows that profits are not maximized.

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