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Gita Mulyasari
Universitas Bangkulu
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Kinerja usaha Kuritos berbasis balanced scorecard di Kabupaten Kaur Provinsi Bengkulu Salsa Bila; Gita Mulyasari; Irnad; Ellys Yuliarti
COMPOSITE : Jurnal Ilmu Pertanian Vol. 8 No. 2 (2026): Juli
Publisher : University of Insan Cendekia Mandiri

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Abstract

Kaur Regency has significant potential for octopus resources, with production reaching 276,031 kg per year, encouraging the development of processing-based enterprises, including IKM Putra Daerah, which produces octopus crackers under the brand “Kuritos.” However, high availability of raw materials does not necessarily translate into optimal business performance. Theoretically, the Balanced Scorecard emphasizes that business performance should be achieved by balancing financial and non-financial aspects. In reality, the Kuritos business demonstrates relatively good financial performance but still faces limitations in production capacity and employee productivity, resulting in suboptimal overall performance. This gap between the ideal condition and the actual situation forms the basis of this study. This research aims to analyze Kuritos' business performance across financial and non-financial dimensions using the Balanced Scorecard approach. The study employs a case study design with a qualitative descriptive approach supported by quantitative data. The results indicate that financial performance is considered good, with an R/C ratio of 1.20 and a break-even point already achieved; however, business profits remain relatively low relative to the regional minimum wage. In terms of non-financial aspects, customer and employee satisfaction are relatively high, but production volume and employee productivity have not yet reached the expected targets. Overall, business performance is categorized as moderate, with a score of 0.6, indicating a need to strengthen production capacity and marketing strategies to sustainably improve performance.
Analisis Kelayakan Usaha Perikanan Tangkap Menggunakan Alat Tangkap Modern dan Tradisional di Kota Bengkulu Parapat, Andreas Jorghy; Cahyadinata, Indra; Mulyasari, Gita; Parapat, Daniel Surya; Silaen, Karina
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 4 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i4.7214

Abstract

Small-scale fishing businesses face challenges in maintaining financial viability due to fluctuations in catches, changes in operational costs, and uncertainty in fishermen's income. These conditions require a business feasibility analysis to support decision-making and the sustainability of capture fisheries businesses. This study aims to analyze the financial feasibility and sensitivity level of fishing businesses using drift gillnets and boat lift nets in Bengkulu City. The study used a quantitative approach with a case study method in two locations, namely Baai Island and the Kota Tuo area, Bengkulu. Primary data was obtained through a survey of fishing vessel owners and analyzed using indicators such as Benefit-Cost Ratio (B/C Ratio), Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and sensitivity analysis. The results of the study indicate that both types of businesses are feasible based on all financial feasibility indicators. The sensitivity analysis shows that the drift gillnet business becomes unfeasible if revenue decreases by 80%, while the boat lift net business becomes unfeasible if operational costs increase by 22%. Comparatively, the drift gillnet business has a better level of financial viability than the boat lift net business. This finding indicates that while both businesses are feasible to develop, the drift gillnet business has greater financial resilience to changing economic conditions, making it a potentially more sustainable alternative for fishermen in Bengkulu City.
Co-Authors Agung Trisusilo Agung Trisusilo Agusti, Netta Am Azbas Syukri Anggita Dwi Oktaviani Anisa, Heni Apri Andani, Apri Arischa, Mona Avif Mujiarto Avif Mujiarto, Avif Bambang Sumantri Basuki Sigit Priyono Cahyadinata , Indra Dessy Pratiwi Sukma Dwi Wulandari Efni Eko Sumartono, Eko Elisa Wildayana Elisa Wildayana Ellys Yulianti Ellys Yuliarti, Ellys Emlan Fauzi Endang Sulistyowati Enni Asista Fachrul Irhami Dhita Fahrezi, Ahmadia Gusti Faradiba F Zubedi Fatimah Azzahrah Fayi Afifah Fayi Afifah Feti Purnama Syari Fitria, Pebi Heni Anisa Humanika, Erasmus Indra Cahyadinata, Indra Irnad Irnad Irnad Irnad Irnad Irnad Irnad, Irnad Ketut Sukiyono Ketut Sukiyono Ketut Sukiyono Khairani, Lathifah Khairunnisa, Nadia Lastri, Susi M Tegar Hendarto M Zulkarnain Yuliarso, M Zulkarnain M. Nurung M. Nurung, M. M. Yamin M. Yamin M. Zulkarnain Yuliarso, M. Zulkarnain Madani Hatta Marantika, Yustri Mohamad Zulkarnain Yuliarso Mona Arischa Muflihani, Andra Rizky Muhammad Mustopa Romdhon Nola Windirah Nola Windirah Nst, Kholijah Nurjati, Eka Nusril Nusril Nusril Nusril Nyayu Neti Arianti Nyayu Neti Arianti Nyayu Neti Arianti Nyayu Neti Arianti, Nyayu Neti Oktami, Evon Tri Panriski, Nesi Parapat, Andreas Jorghy Parapat, Daniel Surya Pratama, Dicky Rolanda Priyono Prawito Priyono Prawito Redy Badrudin Reflis Reflis Reswita Reswita Reswita Reswita, Reswita Ridha Rizki Novanda Ridha Rizki Novanda Rince Novita Yulianda Romdhon, Muhammad Mustopa Salsa Bila Sari, Serlinda Purnama Satria Putra Utama SILAEN, KARINA Siska Sri Wahyuni Siska Sri Wahyuni, Siska Sri Sriyoto Sriyoto, Sriyoto Suci Asriani, Putri Sudarma, Rahmat Sulistyowati , Endang Supriyadi Supriyadi Supriyadi Supriyadi trisusilo, agung Untari, Dwi Usna, Yeni Yopi Saleh Yozi Efrizal Yozi Efrizal, Yozi Yuliarso , M Zulkarnain YULIARSO, MOHAMAD ZUKARNAIN Yuliarso, Mohamad Zulkarnain Yuniarti, Nita