Analisis Kelayakan Finansial Usaha Pembuatan Tempe di Kecamatan Wangi-wangi Selatan Kabupaten Wakatobi
Financial Feasibility Analysis of Tempe-Making Business in South Wangi-wangi District Wakatobi Regency
Abstract
Usaha pembuatan tempe sangat berperan penting dalam menyediakan lapangan kerja dan kesempatan kerja dalam upayah mendorong perkembangan daerah dan pedesaan. Penelitian ini bertujuan untuk mengetahui kelayakan finansial usaha pembuatan tempe di Kecamatan Wangi-wangi Selatan Kabupaten Wakatobi dan untuk mengetahui kelayakan pada usaha pembuatan tempe apabila terjadi perubahan penurunan harga jual dan kenaikan biaya operasional di Kecamatan Wangi-wangi Selatan Kabupaten Wakatobi. Populasi dalam penelitian ini adalah sebanyak 3 unit usaha pembuatan tempe. Teknik pengambilan sampel pada penelitian ini adalah menggunakan metode sensus, sehingga jumlah populasi dijadikan sebagai sampel dan responden pemberi informasi. Kelayakan finansial usaha pembuatan tempe dapat diuji dengan menggunakan analisis kelayakan berupa metode Net Present Value, Net B/C Rasio, Internal Rate of Return. Hasil penelitian ini diperoleh nilai NPV sebesar Rp 31.182.355. Net B/C 1,18, dan IRR 27%, usaha ini layak diusahakan secara finansial. Selain itu berdasarkan perhitungan analisis kelayakan terhadap penurunan harga jual dan peningkatan biaya operasional usaha tempe di Kecamatan Wangi-wangi Selatan layak untuk dijalankan ketika terjadi penurunan harga jual sebesar 5% dan peningkatan biaya operasional sebesar 5%. Keadaan ini menunjukan bahwa usaha tempe di Kecamatan Wangi-wangi Selatan Kabupaten Wakatobi tetap layak untuk dijalankan.
The business of making tempeh plays an important role in providing employment and employment opportunities in an effort to encourage regional and rural development. This study aims to determine the financial feasibility of a tempe-making business in South Wangi-Wangi District, Wakatobi Regency and to determine the feasibility of a tempe-making business if there is a decrease in selling prices and an increase in operating costs in South Wangi-Wangi District, Wakatobi Regency. The population in this study were 3 tempe production business units. The sampling technique in this study was to use the census method, so that the total population was used as the sample and the respondents provided information. The financial feasibility of tempe making business can be tested using a feasibility analysis in the form of Net Present Value, Net B/C Ratio, and Internal Rate of Return methods. The results of this study obtained an NPV value of IDR 31,182,355. Net B/C 1.18, and IRR 27%, this business is financially feasible. In addition, based on the calculation of the feasibility analysis of decreasing selling prices and increasing operational costs of the tempeh business in South Wangi-wangi District, it is feasible to run when there is a 5% decrease in selling prices and an increase in operational costs of 5%. This situation shows that the tempeh business in Wangi-wangi Southern District, Wakatobi Regency is still feasible to run.
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