TY - GEN CY - UNIVERSITAS LAMPUNG ID - eprints54689 UR - http://digilib.unila.ac.id/54689/ A1 - Adelia Putri Ayunisa, 1514131146 Y1 - 2019/// N2 - Penelitian ini bertujuan untuk menganalisis kelayakan finansial, biaya pokok produksi dan nilai tambah Industri Sirup Kalamansi Segar Asri, Kelurahan Padang Serai, Kecamatan Kampung Melayu, Kota Bengkulu. Penelitian ini menggunakan metode studi kasus pada bulan April hingga Mei 2019. Lokasi penelitian ditentukan secara purposive. Sumber data diperoleh dari wawancara menggunakan bantuan kuesioner. Analisis data menggunakan kriteria kelayakan investasi (Internal Rate of Return, Net Present Value, Gross B/C, Net B/C and Payback Period), metode variable costing, metode full costing dan metode hayami. Hasil penelitian menunjukkan bahwa Industri Sirup Kalamansi Segar Asri layak untuk diusahakan. Biaya pokok produksi dengan metode variable costing sebesar Rp 24. 752, 96 sedangkan dengan metode full costing sebesar Rp 26.122,20. Nilai tambah yang dihasilkan sebesar Rp 25.087.00 per kilogram. Kata kunci: Analisis finansial, biaya pokok produksi, nilai tambah, sirup kalamansi The purpose of this research is to analyze financial feasibility, cost of production and proportion of the added value of calamansi syrup industry in Segar Asri, Padang Serai Village, Kampung Melayu Sub District, Bengkulu City. This research is case study that conducted since April until May 2019. The location of the research is chosen purposively. Source of data obtained from the interview process using a questionnaire. The analytical method that used in this research is investment criteria (Internal Rate of Return, Net Present Value, Gross Benefit Cost Ratio, Net Benefit Cost Ratio and Payback Period), variable costing method, full costing method and hayami method. The results show that the financial analysis carried out on Segar Asri, Padang Serai Village, Kampung Melayu Sub District, Bengkulu City was profitable and feasible to continue. The cost of production calamansi syrup with variable costing method is Rp 24.752, 96 but with full costing method is Rp 26.122,20. The added value of calamannsi syrup is Rp 25.087.00 per kilogram. Keywords : Added value, calamansi syrup, cost of production, financial feacibility PB - FAKULTAS PERTANIAN TI - EVALUASI KELAYAKAN FINANSIAL, NILAI TAMBAH DAN BIAYA POKOK PRODUKSI INDUSTRI SIRUP KALAMANSI DI KOTA BENGKULU FINANCIAL FEASIBILITY, COST OF PRODUCTION, AND PROPORTION OF THE ADDED VALUE OF CALAMANSI SYRUP INDUSTRY IN BENGKULU CITY (CASE STUDY IN SEGAR ASRI, PADANG SERAI VILLAGE, KAMPUNG MELAYU SUB DISTRICT, BENGKULU CITY) AV - restricted ER -