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Journal : Kubis

Analisis Switching Value Biaya Operasional Variabel Pada Usaha Agroindustri Getuk Pisang: Studi Kasus: UD. Getuk Pisang Madusari Damascena, Cinderasa Rosa; Nugraha, Enrico Aditya; Ridjal, Julian Adam; Hasanah, Julita; Zahrosa, Dimas Bastara
KUBIS Vol 5 No 01 (2025): Mei
Publisher : Program Studi Agribisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56013/kub.v8i01.4094

Abstract

Penelitian ini bertujuan untuk mengetahui batas maksimal kenaikan biaya operasional variabel yang masih dapat ditoleransi oleh usaha agroindustri getuk pisang UD. Madusari sebelum mencapai titik impas (Break Even Point). Tekanan kenaikan biaya akibat fluktuasi harga pasar menjadi tantangan kritis bagi usaha agroindustri skala kecil. Metode switching value sebagai variasi dari analisis sensitivitas digunakan untuk menilai ketahanan finansial usaha. Data dikumpulkan melalui wawancara terstruktur, observasi, dan dokumentasi. Hasil analisis menunjukkan bahwa usaha akan mencapai BEP apabila terjadi kenaikan biaya operasional variabel sebesar 11,92%. Temuan ini memberikan panduan penting bagi pelaku usaha dalam merancang strategi efisiensi dan pengendalian risiko pada beban operasional.
Kelayakan Finansial Proyek Investasi Pengebunan Jeruk Keprok Batu 55 Secara Monokultur di Wilayah Kabupaten Banyuwangi Supriono, Agus; Atrianto, Jovi Lutvi; Faidah, Ainun; Kuntadi, Ebban Bagus; Hasanah, Julita
KUBIS Vol 5 No 02 (2025): November
Publisher : Program Studi Agribisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56013/kub.v5i02.4851

Abstract

The demand for imported tangerines, especially Mandarin tangerines, has continued to increase domestically over the years. However, there is also a local variety of tangerine whose appearance, flavor, and aroma are relatively similar to those of the Mandarin tangerine, and it is said to have great potential to become a strong competitor in the domestic market — the Batu 55 tangerine. The ideal environmental conditions for cultivating Batu 55 tangerines are in highland areas with altitudes ranging from 700 to 1,200 meters above sea level. Nevertheless, due to its promising market prospects, several farmers in lowland areas (below 700 meters above sea level), such as in Sembulung Village – Cluring District – Banyuwangi Regency – East Java Province, have begun to show interest in cultivating it as a monoculture crop. Since the cultivation is being developed in lowland areas, it is important to question its financial feasibility. Research results show that: (a) a monoculture Batu 55 tangerine plantation investment project per hectare in Banyuwangi Regency, with a planting distance of 5 x 5 meters, using seedlings propagated vegetatively (cuttings), an estimated economic lifespan of 16 years, base year set in 2011, and a discount rate/discount factor (df) of 9% per year, is considered financially feasible; (b) if there is a decrease in production quantity and average selling price by up to 30%, the investment project becomes financially infeasible; and (c) if operational variable costs increase by up to 30%, the investment project remains financially feasible.. Keywords: Banyuwangi, Batu 55, Feasible, Financial, Monoculture, Orange, Tangerines