Analisis Kelayakan Finansial Industri Yogurt Skala UMKM
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Abstract
Pengembangan industri yogurt mempunyai keterkaitan kuat antara beberapa aspek diantaranya adalah aspek kelayakan finansial. Berdasarkan hal tersebut, maka pengembangan industri yogurt perlu kajian struktur biaya dan kelayakan secara finansial. Tujuan penelitian adalah menentukan struktur biaya dan analisis kelayakan finansial industri yogurt dengan kriteria Net-Benefit Cost Ratio (Net-B/C-ratio), Net Present Value (NPV), Internal Rate of Return (IRR), dan Payback Periods (PBP). Metode penelitian menggunakan pendekatan survey, data yang dikumpulkan adalah data primeradan data sekunder. Hasil kajian struktur biaya untuk pengembangan industri yogurt skala UMKM membutuhkan biaya investasi seluruhnya sebesar Rp. 1.634.270.000,-, biaya investasi tetap adalah Rp. 1.485.700.000,-,. Biaya produksi (total biaya tetap dan biaya variabel) yang dibutuhkan untuk 36.000 liter/tahun yogurt adalah sebesar Rp. 1.134.867.000,-/tahun, dengan penerimaan sebesar Rp.1.440.000.000,-/tahun, sedangkan pendapatan bersih setelah dikurangi pajak pendapatan adalah sebesar Rp. 238.003.740,-/tahun. Hasil analisa kriteria kelayakan investasi Net-B/C-ratio adalah sebesar 2,007, NPV sebesar Rp. 1.790.640.881 , IRR sebesar 19,8% , dan PBP selama 6 tahun 3 bulan.
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How to Cite
Rahmadini, A. S., Asben , A., Dewi , K. H., & Ernita, Y. (2024). Analisis Kelayakan Finansial Industri Yogurt Skala UMKM. Agroteknika, 7(4), 539-551. https://doi.org/10.55043/agroteknika.v7i4.281
References
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Pannell, D. J., Nguyen, H. T. M., Chu, H. L., Kompas, T., & Rogers, A. A. (2024). Benefit-Cost Analysis Decision Criteria: Reconciling Conflicting Advice. Journal Applied Economics Teaching Resources, 6(1). https://www.aetrjournal.org/UserFiles/file/AETR_2023_017R%20Final.pdf
Ramadhani, A. P., Septyasari, I. A., Hasannah, F. N., & Kustiawati, D. (2022). Investasi Ditinjau Dari Perspektif Ekonomi dan Ekonomi Islam. Jurnal Indonesia Sosial Sains, 3(12), 1579-1589. https://doi.org/10.36418/jiss.v3i12.746
Rudianto. (2012). Pengantar Akuntansi: konsep dan teknik penyusunan laporan keuangan. Jakarta: Erlangga. https://elibrary.bsi.ac.id/readbook/200939/pengantar-akuntansi-konsep-dan-teknik-penyusunan-laporan-keuangan
Savaiano, D. A., & Hutkins, R. W. (2021). Yogurt, cultured fermented milk, and health: A systematic review. Nutrition Reviews, 79(5), 599-614. https://doi.org/10.1093/nutrit/nuaa013
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Stobiecka, M., Krol, J., & Brodziak, A. (2022). Antioxidant activity of milk and dairy products. Animals-Basel, 12 (3). https://doi.org/10.3390/ani12030245
Sugiyono. (2010). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualotatif, dan R&D. Alfabeta. Bandung. https://elibrary.bsi.ac.id/readbook/200700/metode-penelitian-pendidikan-pendekatan-kuantitatif-kualitatif-dan-r-d
Suryaningsih, W., Brilliantina, A., Sasmita, I. R. A., Hariono, B., Wijaya, R. (2022). Analisa Kelayakan Usaha Yogurt Dipeternak Sapi Perah Desa Kemuning Lor. Jurnal Dinamika, 7(1), 125-130. https://doi.org/10.25047/j-dinamika.v7i1.2978
Umar, H. (2005). Studi kelayakan bisnis: teknik menganalisis kelayakan rencana bisnis secara komprehensif. Gramedia Pustaka Utama, 301 halaman. https://books.google.co.id/books/about/Studi_kelayakan_bisnis.html?hl=id&id=t68tOAAACAAJ&redir_esc=y
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Zadeh, N. G., & Zarch, M. E. (2024). Evaluation of business strategies based on the financial performance of the corporation and investors' behavior using D-CRITIC and fuzzy MULTI-MOORA techniques: A real case study. Expert Systems with Applications, 247. https://doi.org/10.1016/j.eswa.2024.123183
Zhu, B., Chen, Y., & Cheng, J. C. (2023). Business cycle and cost structure. International Review of Financial Analysis, 89, 102825. https://doi.org/10.1016/j.irfa.2023.102825
Achmadin, N. S., Wardani, A. P., Sasmita, F. G., Hasanah, N., & Moentamaria, D. (2021). Studi Kelayakan Industri Yogurt. Distilat Jurnal Teknologi Separasi, 7(2), 310-319. http://dx.doi.org/10.33795/distilat.v7i2.229
Agustin, H., Almuttaqin, M. A., Yusnital, R. R., & Safitri, N. (2023). Analyzing Business Feasibility: A Comprehensive Study Using Hamdi's Method. Journal of System and Management Sciences, 13(4), 521-534. https://doi.org/10.33168/JSMS.2023.0431
Al-Ani, M. K. (2015). A Strategic Framework to Use Payback Period in Evaluating the Capital Budgeting in Energy and Oil and Gas Sectors in Oman. International Journal of Economics and Financial Issues, 5(2), 469-475. https://www.researchgate.net/publication/282742605_A_strategic_framework_to_use_payback_period_in_evaluating_the_capital_budgeting_in_energy_and_oil_and_gas_sectors_in_Oman
Badan Pusat Statistik Provinsi Sumatera Barat. (2022). Populasi Ternak (Ekor). https://sumbar.bps.go.id/indicator/24/55/1/populasi-ternak-.html
Badan Standarisasi Nasional (BSN). (2009). Syarat Mutu Yogurt SNI 2981-2009. https://www.scribd.com/document/639365086/SNI-2981-2009-Yogurt
Bank Indonesia. (2024). Data Inflasi. https://www.bi.go.id/id/statistik/indikator/data-inflasi.aspx
Beret, M. V., Wolf, I. V., Rebechi, S., Spotti, M. L., Vénica, C. I., & Perotti, M. C. (2024). Microparticulated and concentrated whey proteins as structure and flavour enhancers in semi-skim high-protein yoghurts. International Dairy Journal. https://doi.org/10.1016/j.idairyj.2024.106008
Brown, H. D. (1993). Principles of Language Learning and Teaching. Prentice Hall. Respository Universitas Muhammadiyah. Surakarta. https://onesearch.id/Author/Home?author=Brown%2C+H.+Douglas
Diatin, I., Shafruddin, D., Hude, N., Sholihah, M., & Mutsmir, I. (2021). Production performance and financial feasibility analysis of farming catfish (Clarias gariepinus) utilizing water exchange system, aquaponic, and biofloc technology. Journal of the Saudi Society of Agricultural Sciences, 20(5), 344-351. https://doi.org/10.1016/j.jssas.2021.04.001
Furse, S., Torres, A. G., & Koulman, A. (2019). Fermentation of milk into yoghurt and cheese leads to contrasting lipid and glyceride profiles. Nutrients, 11(9), https://doi.org/10.3390/nu11092178
Gatti, S. (2024). 5 - Valuing the Project and Project Cash Flow Analysis. Project Finance in Theory and Practice. Designing, Structuring, and Financing Private and Public Projects, 131-179. https://doi.org/10.1016/B978-0-323-98360-0.00005-6
Hendrawati, T. Y. (2017). Membangun Industri Susu Sterilisasi Skala IKM. Samudra Biru. Malang. https://balaiyanpus.jogjaprov.go.id/opac/detail-opac?id=300333
Kartajaya, H. (2002). Marketing. Gramedia Pustaka Utama. Jakarta. https://onesearch.id/Author/Home?author=KARTAJAYA%2C+HERMAWAN
Li, Q., Li, Q., Xu, D., & Zhou, S. (2022). A Systematic Literature Review on the Traditional NPV Model and Its Improved Versions. Proceedings of the 2022 7th International Conference on Financial Innovation and Economic Development (ICFIED 2022). Advances in Economics, Business and Management Research, 648, 2487-2492. http://dx.doi.org/10.2991/aebmr.k.220307.407
Mellichamp, D. A. (2017). Internal rate of return: Good and bad features, and a new way of interpreting the historic measure. Computers & Chemical Engineering, 106, 396-406. https://doi.org/10.1016/j.compchemeng.2017.06.005
Mulyadi. (2013). Sistem Akuntansi. Jakarta: Salemba. https://leksikabookstore.com/product-detail/eBook-Sistem-Akuntansi-Edisi-4-Mulyadi
Nagaoka, S. (2019). Yogurt production. Methods in Molecular Biology, 1887. 45-54. https://doi.org/10.1007/978-1-4939-8907-2_5
Pannell, D. J., Nguyen, H. T. M., Chu, H. L., Kompas, T., & Rogers, A. A. (2024). Benefit-Cost Analysis Decision Criteria: Reconciling Conflicting Advice. Journal Applied Economics Teaching Resources, 6(1). https://www.aetrjournal.org/UserFiles/file/AETR_2023_017R%20Final.pdf
Ramadhani, A. P., Septyasari, I. A., Hasannah, F. N., & Kustiawati, D. (2022). Investasi Ditinjau Dari Perspektif Ekonomi dan Ekonomi Islam. Jurnal Indonesia Sosial Sains, 3(12), 1579-1589. https://doi.org/10.36418/jiss.v3i12.746
Rudianto. (2012). Pengantar Akuntansi: konsep dan teknik penyusunan laporan keuangan. Jakarta: Erlangga. https://elibrary.bsi.ac.id/readbook/200939/pengantar-akuntansi-konsep-dan-teknik-penyusunan-laporan-keuangan
Savaiano, D. A., & Hutkins, R. W. (2021). Yogurt, cultured fermented milk, and health: A systematic review. Nutrition Reviews, 79(5), 599-614. https://doi.org/10.1093/nutrit/nuaa013
Setiawan, F. A., Cyrilla, L., & Taufik, E. (2023). Analisis Kelayakan Finansial Usaha Minuman Yogurt Di Daerah Ciawi Pada Masa Pandemi Covid 19. https://repository.ipb.ac.id/handle/123456789/120479
Siziba, S., & Hall, J. H. (2021). The evolution of the application of capital budgeting techniques in enterprises. Global Finance Journal, 47, 100504. https://doi.org/10.1016/j.gfj.2019.100504
Soeharto, I. (1995). Manajemen Proyek dari Konseptual sampai Operasional. Edisi Kedua. Penerbit Erlangga. Jakarta. https://onesearch.id/Author/Home?author=Soeharto%2C+Iman
Sonarthi, H., Kumar, S. S., Singh, V. P., & Chawla, R. (2022). Economic Analysis of Functional Yoghurt and its Impact on Consumer Acceptability Journal of Animal Research, 12(5), 733-737. https://doi.org/10.30954/2277-940X.05.2022.16
Stobiecka, M., Krol, J., & Brodziak, A. (2022). Antioxidant activity of milk and dairy products. Animals-Basel, 12 (3). https://doi.org/10.3390/ani12030245
Sugiyono. (2010). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualotatif, dan R&D. Alfabeta. Bandung. https://elibrary.bsi.ac.id/readbook/200700/metode-penelitian-pendidikan-pendekatan-kuantitatif-kualitatif-dan-r-d
Suryaningsih, W., Brilliantina, A., Sasmita, I. R. A., Hariono, B., Wijaya, R. (2022). Analisa Kelayakan Usaha Yogurt Dipeternak Sapi Perah Desa Kemuning Lor. Jurnal Dinamika, 7(1), 125-130. https://doi.org/10.25047/j-dinamika.v7i1.2978
Umar, H. (2005). Studi kelayakan bisnis: teknik menganalisis kelayakan rencana bisnis secara komprehensif. Gramedia Pustaka Utama, 301 halaman. https://books.google.co.id/books/about/Studi_kelayakan_bisnis.html?hl=id&id=t68tOAAACAAJ&redir_esc=y
Wahyuni, S., Yulianti, M., & Ferrianta, Y. (2020). Analisis Usaha Pengolahan Yughurt Annisa. Frontier Agribisnis, 4(2), 42-47. https://r.search.yahoo.com/_ylt=Awr.0VMVyUFnh.wDpj5XNyoA;_ylu=Y29sbwNncTEEcG9zAzQEdnRpZAMEc2VjA3Ny/RV=2/RE=1733574165/RO=10/RU=https%3a%2f%2fppjp.ulm.ac.id%2fjournals%2findex.php%2ffag%2farticle%2fdownload%2f2902%2f2313/RK=2/RS=WihwEwCtnwYf0.4MSacbXZGwmDo-
Walker, J. (2009). The Income Statement (Profit and Loss Account). In Accounting in a Nutshell, 23–40. https://doi.org/10.1016/b978-0-7506-8738-6.00002-x
Zadeh, N. G., & Zarch, M. E. (2024). Evaluation of business strategies based on the financial performance of the corporation and investors' behavior using D-CRITIC and fuzzy MULTI-MOORA techniques: A real case study. Expert Systems with Applications, 247. https://doi.org/10.1016/j.eswa.2024.123183
Zhu, B., Chen, Y., & Cheng, J. C. (2023). Business cycle and cost structure. International Review of Financial Analysis, 89, 102825. https://doi.org/10.1016/j.irfa.2023.102825