ANALISIS USAHA INDUSTRI RUMAHAN EMPING MELINJO DI DESA CILOWONG DENGAN MENGGUNAKAN PENDEKATAN RASIO DAN PROFITABILITAS

  • Lorhenson DB & Fathurohman STIE Banten
Keywords: Production costs, revenues, profits

Abstract

The purpose of this research is to know the amount of cost, ceptance, profit, profitability, and business risk emping melinjo household scale in Cilowong Village, Taktakan sub-district, Serang city, Banten. Determination of sample area is done purposively (purposive) that is Kampung Cilowong. Sampling of respondents is done by proportional means. Its population is all businessmen emping melinjo household scale in Cilowong Village. The number of respondents as many as 40 people. The data used are primary data and secondary data. Technique of data collection is done by observation, interview, and recording. Data analysis using ratio and profitability approach. Based on the result of the research, it can be concluded that: 1) total investment from 40 home industry that is equal to Rp171.000.000,00 with average capital equal to Rp4.275.000,00. With an average depreciation of Rp14,250.00 / month; 2) The amount of investment interest from 40 home industries amounted to Rp7,410,000.00 with average investment interest of Rp185,250.00; 3) raw material cost of Rp 7,500 per kg and the cost of auxiliary materials (sand) issued by emping melinjo entrepreneurs is Rp 500.00 per kg; 4) labor cost incurred by emping melinjo entrepreneurs is Rp 4.000,00 / kg, charcoal fuel cost Rp 3.000,00 per kg and firewood for Rp5.000,00 per bundle, packaging cost is Rp100,00 per / kg; Average transportation cost of Rp2,565,000.00 / entrepreneur; 5) Average total cost incurred of Rp40,085,250.00; 6) emping melinjo sold an average of 8.100Kg with a price per Kg Rp 20.000,00. The amount of gross receipts is Rp51.300.000,00. The profit earned an average of Rp11,214,750.00 with an average of 9 employees; 7) Profitability of 21.86%; 8) industrial efficiency of 0.27

Published
2018-08-31