Artikel Ilmiah : A1A015031 a.n. ROEKHANATU NAFA SAIDAH

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NIMA1A015031
NamamhsROEKHANATU NAFA SAIDAH
Judul ArtikelANALISIS KELAYAKAN FINANSIAL INDUSTRI RUMAH TANGGA GULA KELAPA DI DESA LANGKAP KECAMATAN BUMIAYU KABUPATEN BREBES
(Studi Kasus Industri Rumah Tangga Gula Kelapa Ibu Toiroh)
Abstrak (Bhs. Indonesia)Penelitian ini bertujuan (1) mengetahui besarnya biaya, penerimaan, dan pendapatan industri rumah tangga gula kelapa milik ibu Toiroh. (2) mengetahui kelayakan finansial industri rumah tangga gula kelapa milik ibu Toiroh dilihat dari indikator BEP dan R/C ratio. (3) mengetahui sensitivitas harga dan biaya gula kelapa milik ibu Toiroh. Pengambilan data dilakukan pada bulan Juli 2022. Analisis yang digunakan adalah analisis R/C, analisis BEP dan analisis sensitivitas. Hasil penelitian menunjukan total biaya yang dikeluarkan pada bulan Juli 2022 sebesar Rp3.245.006,00 dengan penerimaan total sebesar Rp5.091.000,00 pendapatan yang diperoleh sebesar Rp1.845.994,00. Hasil perhitungan BEP harga sebesar Rp15.023,17 dan BEP produk sebesar 136,78 kg, BEP penerimaan sebesar Rp2.978.151,00. Nilai R/C sebesar 1,56 artinya usaha layak untuk dijalankan. Sensitivitas harga minus 10 sampai 20 persen mengalami keuntungan, perubahan minus 20 persen mengalami kerugian. Sensitivitas biaya bahan baku nira dari 0 sampai 50 persen mengalami keuntungan, perubahan 75 persen mengalami kerugian. Pada analisis biaya tenaga kerja perubahan biaya tenaga kerja dari 0 sampai 33,3 persen masih mengalami keuntungan, perubahan 50 persen mengalami kerugian. Batas toleransi perubahan harga yang masih bisa diterima ibu Toiroh pada minus 10 persen. Batas toleransi perubahan biaya bahan baku nira kelapa yaitu 50 persen, perubahan biaya tenaga kerja 33,3 persen.
Abtrak (Bhs. Inggris)The purpose of this research is 1) To find out the costs, receipts, and income from ibu Toiroh coconut sugar business. 2) To find out the financial feasibility of Toiroh's coconut sugar industry in terms of the BEP and R/C ratio indicators. (3) knowing the sensitivity of the selling price of coconut sugar and the cost of coconut sugar owned by Toiroh's mother.To find out the amount of BEP and R/C ratio of ibu Toiroh coconut sugar business. 3) To find out the sensitivity of the selling price of coconut sugar and the cost sensitivity of ibu Toiroh coconut sugar. Data collection was carried out in July 2022. The analysis used was R/C analysis, BEP analysis and sensitivity analysis. The results of the research show that the total costs incurred in July 2022 amounted to Rp3.245.006,00 with a total receipt of Rp5.091.000,00 so that the income or profit earned was Rp1.845.994,00. The results of the calculation of the BEP in the business of making coconut sugar owned by ibu Toiroh's are, the price of the BEP is Rp15.023,17 and the product BEP is 136,78 kg, the revenue from BEP is Rp3.009.183,00. The R/C value of this business is 1,56 it mean the business is feasible to run. The price sensitivity ranges from minus 10 until 20 percent profit occur, minus 20 percent loss occur. The sensitivity of the cost of nira materials from 0 until 50 percent profit occurs, a 75 percent change results in a loss. In the analysis of labor costs, changes in labor costs from 0 until 33,3 percent profits occur, changes of 50 percent loss occur. The tolerance limit for price changes that Toiroh can still accept is minus 10 percent. The tolerance limits for changes in the cost of nira materials are 50 percent, changes in labor costs are 3,33 percent.
Kata kunciGula kelapa, biaya, pendapatan, kelayakan usaha
Pembimbing 1Budi Dharmawan, S.P., M.Si., Ph.D.
Pembimbing 2Indah Widyarini, S.P., M.Sc.
Pembimbing 3
Tahun2023
Jumlah Halaman12
Tgl. Entri2023-02-21 08:59:58.675443
Cetak Bukti Unggah
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