%A 1514131146 Adelia Putri Ayunisa
%T 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)
%X 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
%D 2019
%C UNIVERSITAS LAMPUNG
%R 1514131146
%I FAKULTAS PERTANIAN
%L eprints54689