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Analisis Penentuan Harga Pokok Produksi dan Kelayakan Finansial Pepaya California (Carica Papaya) di Kabupaten Lampung Selatan
Penelitian ini bertujuan untuk menghitung harga pokok produksi pepaya California dan mengetahui kelayakan financial usahatani pepaya california di Kabupaten Lampung Selatan. Penelitian dilakukan di Kecamatan Kalianda, Bakauheni, dan Pematang Pasir Kabupaten Lampung Selatan. Pemilihan lokasi dilakukan secara sengaja dengan pertimbangan bahwa daerah tersebut merupakan sentra produksi pepaya california di Kabupaten Lampung Selatan. Data yang diambil meliputi data primer dan data sekunder. Sampel penelitian ini sebanyak 20 petani pepaya california diambil secara sensus. Pengumpulan data dilakukan pada bulan Mei dan Juli 2013. Analisis yang dilakukan adalah: (1) analisis harga pokok produksi dengan metode full costing dan (2) kelayakan finansial, menggunakan NPV, IRR, Net B/C, Gross B/C, Payback Period, dan sensitivitas. Hasil penelitian menunjukkan bahwa rata-rata harga pokok produksi yang didapat semua responden pepaya California dalam jangka waktu 10 tahun atau 3 kali tanam adalah Rp1.100,50/kg. Usahatani pepaya california di Kabupaten Lampung Selatan secara financial layak dijalankan dengan nilai NPV Rp79.226.791,75; IRR 62%; Net B/C4,05; Gross B/C 2,01 dan Payback period 6,17 tahun. This research aims to calculate the production cost and find out the financial feasibility farming of California Papaya in South Lampung Regency. The study was conducted in Kalianda Sub district, Bakauheni Sub district, and Pematang Pasir Subdistrict in South Lampung Regency. The locations were selected purposively for they were central production of California Papaya in Lampung Province. The research used primary and secondary data. The research samples of 20 farmers were taken by census method. The data was collected in May-July 2013. This data analyses were (1) production cost analysis by full costing analysis (2) financial feasibility by NPV, IRR, Net B/C, Gross B/C, Payback period, and sensitivity. The results of the research showed that the average production cost that farmer got for ten years (three times planting) was equal to Rp1,100.50/kg. Papaya California farming in South Lampung Regency was financially feasible with NPV Rp79,226,791.75, IRR 62%, Gross B/C ratio 2.01, Net B/C ratio 4.05, and Payback period 6.17 years.
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