ANALISIS USAHA (PENGHASILAN, BENEFIT COST RATIO, DAN PAYBACK PERIOD) DAN NILAI TAMBAH PADA USAHA PRODUK OLAHAN IKAN (STUDI KASUS DI USAHA KERUPUK IKAN TAMBAN KO ASENG DI KELURAHAN BUKIT CERMIN KECAMATAN TANJUNGPINANG BARAT KOTA TANJUNGPINANG)

Authors

  • Zulkifli Zulkifli Alumni Program Studi Akuntansi
  • Sri Ruwanti Dosen Fakultas Ekonomi UMRAH
  • Fatahurrazak Fatahurrazak Dosen Fakultas Ekonomi UMRAH

Keywords:

Home Industry, Added Value, Income, Benefit Cost Ratio, Payback Period

Abstract

This study aims to analyze the business feasibility and added value of Mr. Aseng's fish
cracker product in Bukit Cermin Village, West Tanjungpinang District, Tanjungpinang City. This
study uses data from 2019. The data collection technique was carried out by means of observation
and interviews, while the data analysis method was carried out using the Hayami method, income,
Benefit Cost Ratio, and Payback Period. Based on the results of research on Pak Aseng's pond fish
cracker processing, it shows that Mr Aseng's fish cracker processing is profitable and feasible to
run and has added value. The amount of added value in Mr. Aseng's pond fish cracker processing is
Rp 34,590.4 / kg of raw material with a value added ratio of 54.66%. Income during 2019 was Rp
64,331,597.6, Benefit Cost Ratio 1.58, and Payback Period 11.87.

Published

2021-10-12

Issue

Section

Akuntansi