ANALISIS KELAYAKAN USAHA DAN NILAI TAMBAH USAHA PENGOLAHAN IKAN MENJADI KERUPUK PADA HOME INDUSTRY DI KELURAHAN SEI LEKOP KECAMATAN BINTAN TIMUR KABUPATEN BINTAN

Authors

  • Marshellynda Risqiana Sari Alumni Program Studi Akuntansi
  • Sri Ruwanti Dosen Fakultas Ekonomi UMRAH
  • Asri Eka Ratih Dosen Fakultas Ekonomi UMRAH

Keywords:

Revenue Cost Ratio, Break Even Point, Payback Period, Added Value

Abstract

This study aims to analyze the business feasibility and added value of processing tamban fish into crackers in the home industry in Sei Lekop Village, East Bintan District, Bintan Regency. In this study for business feasibility using data in 2020 while for added value using data for June 2021. Data collection techniques were carried out by means of questionnaire observations and interviews, while data analysis methods were carried out using Revenue Cost Ratio, Break Even Point, Payback Period and Added Values. Based on the results of research on the business of processing tamban fish into crackers in the home industry in Sei Lekop Village, East Bintan District, Bintan Regency, it shows that the business is profitable and feasible to run. In 2020 Revenue Cost Ratio shows a value of 1.7, Break Even Point of Rp. 20,098,925 and Payback Period of 0.42 or within a period of 4 months 28 days. As for the added value in June 2021, it shows an added value of Rp. 12,558 with a value added ratio of 50.23%.

Published

2021-10-21

Issue

Section

Akuntansi