ANALISIS PROFITABILITAS AGROINDUSTRI GULA SEMUT DI DESA AIR MELES ATAS KECAMATAN SELUPU REJANG KABUPATEN REJANG LEBONG
STUDI KASUS USAHA DAGANG SARI AREN
DOI:
https://doi.org/10.32663/ja.v17i2.959Keywords:
granular palm sugar, profitability, value of productionAbstract
The area of ??the Rejang Lebong Regency in Selupu Rejang District is the business of the sugar palm business called UD Sari Aren. Granular palm sugar processing business has been running for more than fifteen years. Because UD Sari Aren is the only sugar granular palm industry the researchers are interested in seeing business feasibility through a profitability approach which is a comparison between earnings and capital. This study aims to determine the value of profitability and profit of UD Sari Aren granular palm sugar. This research uses census method, and profitability ratio analysis tool. Purposive sampling technique, with the criteria for one of the businesses that have been in existence for more than twelve years. The results of the study, the production costs incurred by UD. Sari Aren amounted to IDR 2,550,000,000 per year. The production value of this business is IDR 3,360,000,000 / year with a production of 96,000 kg/year. The selling price is IDR 35,000 / kg. the profit obtained is IDR 810,000,000.- / year. The profitability value from the ratio of profit and capital is 31.76 percent. It can be interpreted that the business gets a profit far greater than the prevailing interest rate which is 18 percent per year.
References
Gasperz, V. (1999). Ekonomi Manajerial Pembuatan Keputusan Bisnis. PT Gramedia. Jakarta.
Harjito, A dan Martono. (2011). Manajemen Keuangan.Ekonisia.Yogyakarta.
Lay, A dan Bambang, H. (2011). Prospek agro-industri aren (Arenga pinnata). ISSN 10 (1) : 1 – 5. Balai Penelitian Tanaman Kelapa dan Palma lain. Manado.
Marcela, Y. (2015). Analisis Nilai Tambah Dan Profitabilitas Agroindustri Gula Aren Dan Gula Semut Skala Rumah Tangga Di Kecamatan Air Hitam Kabupaten Lampung Barat. [Skripsi]. Universitas Lampung.
Maulida, N.F. (2017). Analisis Nilai Tambah Dan Profitabilitas Usaha Getuk Pisang Berdasarkan Teknologi Di Kabupaten Kediri. [Skripsi]. Bogor (ID): Institut Pertanian Bogor
Mulyadi. (1999). Akuntansi Biaya, Edisi 5. Universitas Gajah Mada. STIE YKPN. Yogyakarta.
Pemerintah Desa Air Meles Atas (2017) .Data Perajin Gula Semut Air Meles Atas
Riyanto, B. (1994). Dasar-dasar Pembelanjaan Perusahaan. Edisi III. Gajah Mada. Yogyakarta.
Widyawati, N. (2012). Sukses Investasi Masa Depan dengan Bertanam Pohon Aren. Lily Publisher. Yogyakarta..
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
- Authors grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 Internasional (CC BY 4.0) Licence that allows others to use and share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- The author(s) still hold the copyright of his/her/their work and retain publishing rights without restrictions such as (but not limited to) patent right, lecture, book and reproduce the article for own purposes.
