Analisis Finansial Kelayakan Keripik Pisang di Desa Pondok Batu Kecamatan Bilah Hulu Kabupaten Labuhanbatu

Abstract

Penelitian ini dilakukan di Desa Pondok Batu Kecamatan Bilah Hulu Kabupaten Labuhanbatu sebagai Usaha Mikro Kecil Menengah (UMKM). Penelitian ini bertujuan untuk menganalisis besaran pendapatan dan menganalisis kelayakan usaha keripik pisang di Desa Pondok Batu Kecamatan Bilah Hulu Kabupaten Labuhanbatu. Lokasi penelitian ditentukan dengan teknik purposive. Metode analisis data yang digunakan adalah kuantitatif deskriptif menggunakan rumus analisis biaya dan pendapatan. Sementara untuk menghitung kelayakan usaha menggunakan rumus Break Event Point (BEP), Revenue Cost Ratio (R/C Ratio), Benefit Cost Ratio (B/C Ratio) dan Return On Invesment (ROI). Hasil penelitian menunjukkan bahwa rata-rata penerimaan pada usaha keripik pisang di Desa Pondok Batu Kecamatan Bilah Hulu Kabupaten Labuhanbatu sebesar Rp 18.648.000/tahun dengan biaya produksi yang dikeluarkan sebesar Rp 14.218.894/tahun. Biaya produksi tersebut terdiri dari biaya tetap sebesar Rp 138.694/tahun dan biaya variabel sebesar Rp 14.080.200/tahun. Dari hasil analisis data, diperoleh pendapatan sebesar Rp 4.429.106/tahun. Berdasarkan perhitungan kelayakan usaha dengan rumus BEP diperoleh nilai BEP Produksi < Jumlah Produksi atau 14.219 bungkus < 18.648 bungkus dan nilai BEP Harga < Harga Jual atau Rp 762,49/bungkus< Rp 1000/bungkus. R/C Ratio diperoleh nilai R/C Ratio > 1 atau 1,31 > 1. B/C Ratio diperoleh nilai B/C Ratio < 1 atau 0,31 < 1 dan berdasarkan perbandingan keuntungan (pendapatan) dengan total biaya produksi diperoleh nilai ROI sebesar 31%. Maka disimpulkan bahwa usaha keripik pisang di Desa Pondok Batu Kecamatan Bilah Hulu Kabupaten Labuhanbatu dikatakan menguntungkan dan layak untuk dijalankan. This research was conducted on banana chips business managers in Pondok Batu Village, Bilah Hulu District, Labuhanbatu Regency as Micro, Small and Medium Enterprises (MSMEs). This study aims to analyze the amount of banana chips business income and analyze the feasibility of banana chips business in Pondok Batu Village, Bilah Hulu District, Labuhanbatu Regency. The research location is determined by purposive technique with the research method used is a case study and the sampling technique is non-probability sampling. The data analysis method used in this research is descriptive quantitative using the cost and income analysis formula. Meanwhile, to calculate business feasibility, the formulas used are Break Event Point (BEP), Revenue Cost Ratio (R/C Ratio), Benefit Cost Ratio (B/C Ratio) and Return On Investment (ROI). The results showed that the average revenue from the banana chips business in Pondok Batu Village, Bilah Hulu District, Labuhanbatu Regency was Rp. 18,648,000/year with production costs of Rp. 14,218,894/year. The production costs consist of fixed costs of Rp. 138,694/year and variable costs of Rp. 14,080,200/year. From the results of data analysis, it was found that the income earned by the banana chips business in Pondok Batu Village, Bilah Hulu District, Labuhanbatu Regency was Rp. 4,429,106/year. Based on the calculation of business feasibility with the BEP formula, which is a condition where the total revenue is equal to the total cost or when a business does not make a profit but also does not suffer a loss, the BEP value of Production < Total Production or 14,219 packs < 18,648 packs and the value of BEP Price < Selling price or Rp. 762.49/pack < Rp. 1000/pack. R/C Ratio, namely the comparison between revenue and total costs, obtained the value of R/C Ratio > 1 or 1.31 > 1. B/C Ratio, namely the comparison of profit (income) with total production costs, obtained the value of B/C Ratio < 1 or 0 ,31 < 1 and based on the comparison of profit (revenue) with total production costs, the ROI value is 31%. So it can be concluded that the banana chips business in Pondok Batu Village, Bilah Hulu District, Labuhanbatu Regency can be said to be profitable and feasible to run.