ANALISIS KELAYAKAN USAHA DENGAN MENGGUNAKAN METODE BREAK EVEN POINT (BEP) (Studi kasus pada UMKM Peternakan Ikan Cupang Hias Rania Betta Farm di kota Palembang )

Sudiartha, Made (2022) ANALISIS KELAYAKAN USAHA DENGAN MENGGUNAKAN METODE BREAK EVEN POINT (BEP) (Studi kasus pada UMKM Peternakan Ikan Cupang Hias Rania Betta Farm di kota Palembang ). S-1 thesis, 021008 Universitas Tridinanti Palembang.

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Abstract

ABSTRACT UMKM Rania Betta Farm is an ornamental fish cultivation business, especially betta fish. However, there is a problem experienced by the business. Profit or sales of Ornamental Betta Fish do not meet the sales target. And the unstable selling price of Ornamental Betta fish makes variable costs increase, so it is necessary to review the feasibility of the RBF (Rania Betta Farm) Ornamental Betta fish farming business. For this reason, research was conducted to find out how much the minimum sales price must be maintained in order to avoid losses and how much production volume must be achieved. With the method used is the Break Even Point with the steps of forecasting moving average (MA), R/C (Revenue Cost) Ratio, B/C (Benefit Cost) Ratio. With the results of the calculation that is reviewed based on the production based on the BEP price of Rp. 2,328/head, the BEP calculation is reviewed based on the production on the basis of the BEP unit of 362/head. To maximize production, business owners should increase production capacity, then in order to be able to increase the types of betta fish and other types of ornamental fish that are cultivated in order to increase the quality of business in the eyes of consumers. Keywords: BEP, moving average (MA), R/C, B/C, SWOT analysis ABSTRAK UMKM Rania Betta Farm merupakan usaha budidaya ikan hias khususnya ikan cupang. Namun terdapat suatu masalah yang di alami usaha tersebut Laba atau pendapatan penjualan Ikan Cupang Hias tidak memenuhi target penjualan. Dan Harga penjualan Ikan Cupang Hias yang tidak stabil membuat biaya variabel bertambah, hingga perlu mengkaji ulang kelayakan usaha peternakan Ikan Cupang Hias RBF (Rania Betta Farm ). Untuk itu penelitian di lakukan untuk mengetahui Berapa besar harga penjualan minimum yang wajib dipertahankan guna menghindari kerugian dan Berapa jumlah volume produksi yang harus di capai. Dengan metode yang di gunakan Break Even Point dengan langkah – langkah peramalan moving average (MA), R/C (Revenue Cost) Ratio, B/C (Benefit Cost) Ratio. Dengan hasil perhitungan yang ditinjau bedasarkan dari produksi atas dasar harga BEP sebesar Rp 2.328/ ekor, Perhitungan BEP ditinjau bedasarkan dari produksi atas dasar unit BEP sebesar 362/ekor. Untuk memaksimalkan produksi, sebaikanya pemilik usaha menambah kapasitas produksi, kemudian agar bisa menambah jenis ikan cupang dan ikan hias jenis lainya yang di budidayakan agar menambah kualitas usaha di mata konsumen. Kata kunci: BEP, moving average (MA), R/C, B/C, Analisis SWOT

Item Type: Thesis (S-1)
Subjects: L Education > L Education (General)
T Technology > TS Manufactures
Divisions: Fakultas Teknik > S1 Teknik Industri
Depositing User: Tn Made Sudiartha
Date Deposited: 20 Oct 2022 02:45
Last Modified: 20 Oct 2022 02:45
URI: http://repository.univ-tridinanti.ac.id/id/eprint/6021

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