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Abstract
ABSTRACT
Citrus calamansi is one of agricultural product at Kampung Melayu on Bengkulu city that has anbound production, so many producers to be process into syrup.The purpose of this study was to analyze and explain technical and financial aspect in home industry that produced syrup of cytrus kalamansi so give the usual information becomes a consideration to make the decision of the development that will be done. This study used primary and secondary by approaching descriptive quantitative and qualitative. To analyze observed aspect techniques were inventories and inventories of raw materials, used equipment, human resources, processes of production and facility layout for financial analy was using BEP calculations in units, BEPs in sales, and R-C Ratio. The research known that, for technical aspect of raw material stock and handling tecnique for production was always fulfilled. Pest and deseases plant were managed in good condition. Syrup Calamansi, fulfiled needs amount 9.374,7 kg cytrus ckalamnsi dan 4.289,4 kg sugar. The used equipment was not using special mechine and still using manual squeezer tool. Remunation thas received based on produced raw material ie Rp.1.000,-/Kg. process of production was done based on order from buyer with work of time ie 8 hours 8,8 minutes. The available layout was good because arranged equipment according to order process from production and using material flow chart ie indeterminate form so usage of room had been optimalized although moving distance was 27,03 meters. For analysis of industrial profits financial ie Rp. 78.087.796,1- per year. For product of 500 ml value of bep in unit was 486,62 and value of BEP in sales was Rp. 11.192.282,29, amount of product sales production and volume of 500 ml above value of existing BEP so it had profit in its production. Meanwhile for product of 1.000 ml value of BEP in unit was 16,91 and value of BEP in sales was 726.973,19, amount of product sales production and volume of 1.000 ml above value of existing BEP so it had profit in its production. For R-C Ratio obtained was 1,67 so the business was profitableand high income.
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References
BPS Provinsi Bengkulu. 2017. Bengkulu Dalam Angka 2016.
Badan Pusat Statistik Provinsi Bengkulu.
BSN. 2013. SNI 3544:2013 Sirup. Badan Standardisasi Nasional
Emawati. 2007. Analisis Kelayakan Pengembangan Usaha Pada
Usaha Warung Surabi. Program Sarjana Alih Jenis
Manajemen. Departemen Manajemen. Fakultas Ekonomi dan
Manajemen. Institut Pertanian Bogor. Bogor.
Fauzi, Ahmad, Dini Rochdiani dan Tito Hardiyanto. 2014. Analisis
Titik Impas AgroindustriTahu (Suatu Kasus di Desa
Balokang Kecamatan Banjar Kota Banjar). JurnalIlmiah
Mahasiswa AGROINFO GALUH Volume 1 Nomor 1,
September 2014.
Garrison. R. H. & E. W. Noreen. 2000. Managerial Accounting
(ninth edition). The McGraw-Hill Companies, Inc.
Giatman, M. 2011. Ekonomi Teknik. Jakarta:
Gittinger, J. P. 1986. Analisa Ekonomi Proyek-Proyek Pertanian.
UniversitasIndonesia.Jakarta.
Hansen dan Mowen. 2005. Management Accounting.Buku 2 Edisi
ke 7. Salemba Empa. Jakarta.
Heizer dan Render. 2014. Manajemen Operasi. Salemba Empat.
Jakarta
Herjanto, Eddy. 2007. Manajemen Operasi.Grasindo. Jakarta.
Ibrahim, Y. 2003. Studi Kelayakan Bisnis. Rineka Cipta. Jakarta
Ishak, Andi, Umi Pudji Astuti dan Bunaiyah Honorita. 2012.
Analisa Nilai Tambah Keuntungan dan Tititk Impas
Pengolahan Hasil Rengginang Ubi Kayu (Renggining) Skala
Rumah Tangga di Kota Bengkulu. Balai Pengkajian
Teknologi Pertanian Bengkulu. Bengkulu
Junaidi, akhmad. 2011. Pengembangan Produk Unggulan Jeruk
Kalamansi Kota Bengkulu dengan Pendekatan OVOP.
INFOKOP Vol. 19. Hal : 163-183. Juli 2011.
Mawaddah, Alina Masda. 2013. Distribusi Spasial dan
Karakteristik Industri Rumah Tangga Pangan Di
Kecamatan Ungaran Barat.Skripsi Fakultas Ilmu Sosial. Hal
-11. Universitas Negeri Semarang. Semarang.
Simbolon, F. P. 2008. Pengaruh Konsentrasi Emulsi dan Lama
Penyimpanan Terhadap Mutu Buah Jeruk Manis (Citrus
Sinensis Linn).USU-Press.Medan.
Sutalaksana, Iftikar Z. 1979. Teknik Tata Cara Kerja.Institut
Teknologi Bandung.MTI-ITB. Bandung.
Wignjosoebroto, S. 1996. Tata Letak Pabrik dan Pemindahan
Bahan. Edisi Kerja : Cetakan Ketiga, Guna Widya.
Surabaya.