Analisis Kelayakan Usaha Produk Olahan Lele Fillet dan Lele Furai Berbahan Baku Ikan Lele Sangkuriang (Clarias sp.) (Studi Kasus di UKM Enza Lele)

Abstract

ABSTRAK

Tujuan penelitian ini untuk menganalisis kelayakan usaha melalui analisis finansial jangka pendek dan penerapan Good Manufacturing Practice (GMP) pada teknis produksi. Waktu dan Tempat penelitian dilaksanakan pada bulan Desember 2023 – Februari 2024 bertempat di UKM Enza Lele. Penelitian ini menggunakan metode studi kasus. Metode pengambilan sampel berupa metode purposive sampling. Analisis yang digunakan adalah analisis deskriptif kuantitatif dengan menganalisa finansial jangka pendek yang meliputi penerimaan dan keuntungan, revenue cost ratio (RC), break event point (BEP), dan rentabilitas. Berdasarkan hasil penelitian diperoleh keuntungan produk lele fillet sebesar Rp. 65.148.000/tahun dan produk lele furai sebesar Rp. 83.472.000/tahun. Produk lele fillet memiliki nilai RC 1,36 dan produk lele furai memiliki nilai RC 1,5, kedua produk tersebut memiliki nilai RC >1 yaitu usaha menguntungkan dan layak diusahakan. Usaha produk lele fillet perlu menjual minimal 5.988 kemasan, sedangkan produk lele furai perlu menjual minimal 5.295 kemasan. Rasio rentabilitas usaha sebesar 60,81% yang berarti usaha mampu menghasilkan keuntungan yang dari modal yang diinvestasikan. Berdasarkan hasil observasi penerapan GMP, UKM Enza Lele sesuai dalam menerapkan standar GMP yang telah ditetapkan oleh peraturan Menteri Kelautan dan Perikanan Nomor 17/PERMEN-KP/2019 Tahun 2019, mencakup pada seleksi bahan baku, penanganan dan pengolahan ikan, penanganan dan penggunaan bahan tambahan, pengemasan, dan penyimpanan hasil produksi.

Kata kunci: Analisis Finansial, Good Manufacturing Practice, Lele Fillet, dan Lele furai

ABSTRAK

The purpose of this study is to analyze business feasibility through short-term financial analysis and the application of Good Manufacturing Practice (GMP) to technical production. Time and Place The research will be carried out in December 2023 – February 2024 at Enza Lele UKM. This research uses the case study method. The sampling method is in the form of purposive sampling method. The analysis used is quantitative descriptive analysis by analyzing short-term finances which include revenue and profits, revenue cost ratio (RC), break event point (BEP), and profitability. Based on the results of the study, the profit of fillet catfish products amounted to Rp.65.148.000 /year and furai catfish products amounted to Rp 83.472.000/ year. Fillet catfish products have an RC value of 1.36 and furai catfish products have an RC value of 1.5, both products have an RC value of >1, which is a profitable business and worth trying. The fillet catfish product business needs to sell a minimum of 5.988 packaging, While furai catfish products need to sell a minimum of 5.295 packaging. The business profitability ratio is 60,81% which means that the business is able to generate profits from the capital invested. Based on the results of observations on the implementation of GMP, Enza Lele SMEs are in accordance with implementing GMP standards set by the regulation of the Minister of Marine Affairs and Fisheries Number 17 / PERMEN-KP / 2019 of 2019, including the selection of raw materials, handling and processing fish, handling and using additional materials, packaging, and storage of production results.

Kata kunci: Catfish Fillet, Catfish furai, Financial Analysis, and Good Manufacturing Practice.