ANALISIS FINANSIAL USAHA PEMBESARAN IKAN LELE POKDAKAN SUMBER REJEKI KABUPATEN KEDIRI
DOI:
https://doi.org/10.32663/crmj.v5i1.2706Keywords:
Revenue on Costs, Break-Even Analysis, Payback Period, Switching ValueAbstract
Sumber Rejeki Fish Cultivation Group or usually called POKDAKAN Sumber Rejeki is a
group of farmers who’s cultivating fish especially catfish in Bangkok Village, Gurah District,
Kediri Regency. This group was founded in 2017 and has a purpose to embrace the village
community to work together in advancing the catfish farming business owned by its members.
The purpose of this study was to analyze the feasibility of cultivating catfish (Clarias sp) at
POKDAKAN Sumber Rejeki which is analized by Revenue on Costs Ratio (R/C Ratio), Break
Event Point (BEP), and Payback Period (PP), and Switching Value. The population of this
study were all catfish cultivators in POKDAKAN Sumber Rejeki Bangkok village with a
sample of 30 respondents. The analysis technique used is Revenue on Costs Ratio (R/C
Ratio), Break Event Point (BEP), and Payback Period (PP), and Switching Value. Based on
the results of financial analysis using the method of calculating the R/C Ratio with an
average value of 1.09, price BEP of Rp 13,786, volume BEP of 3818 kg, PP an average value
of 1.14. While the results of the price sensitivity analysis some members suffered losses.
Broadly speaking, the POKDAKAN Sumber Rejeki catfish enlargement business is in a
financially viable, profitable, and fast return on investment condition.
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