ANALISIS KELAYAKAN FINANSIAL PRODUKSI SETUP BUAH NIPAH PADA SKALA INDUSTRI KECIL MENENGAH (IKM)

Authors

  • Ika Atsari Dewi Universitas Brawijaya http://orcid.org/0000-0001-5313-6284
  • Usman Effendi Universitas Brawijaya
  • Susinggih Wijana Universitas Brawijaya
  • Dwi Novanda Sari Universitas Brawijaya

DOI:

https://doi.org/10.21776/ub.jtp.2019.020.01.3

Keywords:

Analisa Kelayakan Finansial, Buah Nipah, Setup

Abstract

ABSTRAK

Tanaman nipah memiliki banyak manfaat dan berpotensi untuk dikembangkan. Diversifikasi produk berupa setup buah nipah dapat dijadikan salah satu alternatif untuk memaksimalkan peningkatan nilai ekonomis tanaman nipah. Penelitian ini bertujuan mengetahui kelayakan finansial produksi setup buah nipah pada skala Industri Kecil dan Menengah (IKM). Analisis kelayakan finansial yang dilakukan terdiri dari perhitungan Harga Pokok Produksi (HPP), Net Present Value (NPV), Internal Rate of Return (IRR), efisiensi usaha (R/C ratio), Break Event Point (BEP), dan Payback Period (PP). Harga Pokok Produksi (HPP) setup buah nipah sebesar Rp 5192 dengan harga jual Rp7.300,00 per kemasan. Net Present Value (NPV) sebesar Rp4.408.799.785,00. Internal Rate of Return (IRR) sebesar 10.44%. Efisiensi usaha (R/C ratio) sebesar1.44. Untuk mencapai Break Even Point (BEP), tingkat penjualan harus sebesar 797.851 cup atau senilai Rp 5.800.371.040, serta payback period selama 1 tahun 8 bulan. Berdasarkan perhitungan finansial yang dilakukan, disimpulkan bahwa produksi setup buah nipah layak dilakukan.

 

ABSTRACT

The availability of nypa fruit in Indonesia has the potential to be developed. In order to maximizethe increasing economic value of nypa plants, it is necessary to make a diversification product with high economic value, such as the production of nypa punch drink. The aim of the research is to etermine the financial feasibility of nypa punch drink production on Small and Medium Scale Enterprise (SME). Financial feasibility analysis include Cost of Goods Manufactured (CoGM), Net Present Value (NPV), Internal Rate of Return (IRR), business efficiency (R/C ratio), Break Event Point (BEP), and Payback Period (PP). The Cost of Goods Manufactured (CoGM) of nypa punch drink is Rp5.192,00 with the selling price of Rp7.300,00 per cup. Net Present Value (NPV) is Rp 4408799785. Internal Rate of Return (IRR) is 10.44%. Business efficiency (R/C ratio) is 1.44. Break Even Point (BEP) is achieved at the selling rate of 797.851 cups or equivalent to Rp5.800.371.040,00 and the Payback Period is about 1 year and 8 months. Based on the financial calculations performed, it can be concluded that the production of nypa punch drink is feasible.

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Published

2019-04-11

Issue

Vol. 20 No. 1 (2019)

Section

Articles

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