Analisis Kelayakan Finansial Usaha Penangkar Bibit Tanaman Kelapa Sawit (Elaeis guineensis Jacq.) (Studi Kasus : CV. Pria Group’s Desa Galang Suka Kecamatan Galang Kabupaten Deli Serdang)

Abstract

Penelitian ini bertujuan untuk mengetahui biaya produksi, penerimaan, dan pendapatan usaha penangkar bibit Main Nursery tanaman kelapa sawit serta untuk mengetahui kelayakan finansial usaha penangkaran bibit tanaman kelapa sawit Main Nursery di CV. Pria Group’s. Dalam penelitian ini metode analisis data yang digunakan yaitu menggunakan analisis Pendapatan dan untuk mengetahui kelayakan finansial usaha penangkar bibit tanaman kelapa sawit dengan menggunakan metode analisis data R/C Ratio, Net B/C Ratio dan Break Event Point (BEP). Adapun hasil dari penelitian ini yaitu Biaya produksi yang dikeluarkan adalah sebesar Rp 639.524.918/Tahun. Total penerimaan yang diperoleh sebesar Rp 1.400.000.000/Tahun sehingga pendapatan yang diperoleh CV. Pria Group’s sebesar Rp 760.475.082/Tahun. Analisis kelayakan finansial menunjukkan usaha penangkar bibit Main Nursery tanaman kelapa sawit jika dilihat dari nilai R/C Ratio maka usaha ini layak di usahakan karena nilai R/C > 1, yakni sebesar 2,18 dan jika di lihat dari nilai Net B/C > 1, yaitu sebesar 1,18 artinya lebih besar dari 1 dengan BEP produksi bibit Main Nursery tanaman kelapa sawit 18.272 batang < 40.000 batang dan BEP harga bibit Main Nursery tanaman kelapa sawit Rp 15.988/batang < Rp 35.000/batang dan dapat dikatakan layak. This study aims to determine the production costs, revenues and income of the Main Nursery oil palm seed breeding business and to determine the financial feasibility of the Main Nursery oil palm seed breeding business in CV. Men Group's. In this research, the data analysis method used is using Income analysis and to determine the financial feasibility of the oil palm seed breeding business using the R/C Ratio, Net B/C Ratio and Break Event Point (BEP) data analysis method. The results of this research are that the production costs incurred are IDR 639.524.918/year. The total revenue obtained is IDR 1,400,000,000/year so that the income obtained by CV. Men Group's IDR 760.475.082/year. The financial feasibility analysis shows that the Main Nursery seed breeder business for oil palm plants, if seen from the R/C Ratio value, this business is worth pursuing because the R/C value is > 1, which is 2,18 and if seen from the Net B/C value > 1, which is 1,18, meaning it is greater than 1 with the BEP of Main Nursery seed production for oil palm plants being 18.272 stems < 40,000 stems and the BEP price for Main Nursery oil palm plant seedlings being IDR 15,988/stem < IDR 35,000/stem and it can be said to be feasible.