TECHNICAL AND FINANCIAL ANALYSIS ON PRODUCTION OF CALAMANSI SYRUP: A CASE STUDY ON “SEGAR ASRI” HOME INDUSTRY IN KAMPUNG MELAYU BENGKULU CITY

Lukman Hidayat(1), Iman Darmatama(2), Yusril Dany(3), Djamilah Djamilah(4),
(1) Department of Agricultural Technology, Faculty of Agriculture, Bengkulu University, Indonesia
(2) , Indonesia
(3) , Indonesia
(4) Dept.of Plant Protection, Fac.of Agriculture, Univ.of Bengkulu, Indonesia

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.

 


Keywords


calamansi syrup, home industry, technical-financial study

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DOI: https://doi.org/10.31186/j.agroind.8.1.11-25

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