ANALISIS KELAYAKAN DAN PROFITABILITAS AGROINDUSTRI KERIPIK DI DESA MANE TUNONG KECAMATAN MUARA BATU KABUPATEN ACEH UTARA ( Studi Kasus Agroindustri Keripik Kelompok Wanita Tani Bungong Mane)
DOI:
https://doi.org/10.29103/jma.v3i1.17990Abstract
KWT Bungong Mane is an UMKM that produces products made from agricultural commodities, namely tempeh chips, potato sticks and purple cassava sticks. KWT Bungong Mane is located in Mane Tunong Village, Muara Batu District, North Aceh Regency. This research aims to analyze the feasibility of the KWT Bungong Mane chips agroindustry in Mane Tunong Village, Muara Batu District, North Aceh Regency and analyze the level of profitability in the KWT Bungong Mane chips agroindustry in Mane Tunong Village, Muara Batu District, North Aceh Regency. The method used in this research is feasibility and profitability analysis. The results of this research obtained an R/C ratio value of 1.43. A value of 1.43 > 1 indicates that the KWT Bungong Mane chips agroindustry is worthy of cultivation based on the R/C ratio criteria. A value of 1.43 can be interpreted as if every cost incurred by the business owner is Rp. 1, the business owner will receive income of Rp. 1.43. Then, based on the profitability calculation results, it can be seen that the margin of safety (MOS) value is 91.82% and the margin income ratio (MIR) value is 32.99%. From the calculation of the MOS and MIR values, the profitability of the KWT Bungong Mane chips agroindustry is obtained at 30.29% or the equivalent of IDR 2,480,751/month, this shows that the increase in prices of the main raw materials that occurred in the KWT Bungong Mane chips agroindustry is still safe. and has good prospects for business and development because it is able to generate profits.Keywords: feasibility, margin of safety, margin income ratio, protability
References
Adnyana, I. M. 2020. Studi kelayakan bisnis I. Lembaga Penerbitan Universitas Nasional (LPU-UNAS). ISBN: 978-623-7376-47-7
Arifin. 2016. Pengantar agroindustri. Bandung : CV Mujahid Press, 5(23), 301-316. ISBN: 978-979-762-424-8.
Fatoni, S. N. 2017. Pengantar ilmu pertanian. Bandung: CV Pustaka Setia. ISBN: 978-979-076-413-2.
Kasmir & Jakfar. 2013. Studi kelayakan bisnis, edisi 2. Jakarta: Kencana Prenada Media Grup. ISBN: 978-602-9413-09-0.
Kurjono. 2019. Akutansi perusahaan dagang. Bandung: CV Alfabeta. ISBN: 978-602-289-413-1.
Mulyadi. 2015. Akuntansi Biaya, edisi 5. Yogyakarta: UPP STIM YKPN. ISBN: 979-3532-84-4.
Ningrum, E. P. 2021. Nilai perusahaan (konsep dan aplikasi). Indramayu: Penerbit Adab. ISBN: 978-623-5687-0.
Rencana Keja Pemerintah Daerah Kabupaten Aceh Utara. 2023. Berita Kabupaten Aceh Utara Tahun 2022. Aceh Utara : Pemerintah Kabupaten Aceh Utara.
Sumardi, R., & Sumarno. 2020. Dasar-dasar manaejemen. Jakarta: LPU-UNAS. ISBN: 978-602-0819-15-0.
Yuniarti, V.S. 2022. Ekonomi mikro syariah. Bandung: CV Pustaka Media. ISBN 978-979-076-611-2.
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish with this journal agree to the following terms:
(1) Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
(2) Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
(3) Authors should sign copyright transfer agreement when they have aproved the final proofs sent by JIMA prior the publication.
