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Anggraini, Ayu Dwi
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ANALISIS TITIK PULANG POKOK USAHA BUDIDAYA LEBAH MADU “JAYA MAKMUR” DI DESA JONO OGE KECAMATAN SIGI BIROMARU KABUPATEN SIGI Anggraini, Ayu Dwi; Kassa, Saharia; Laapo, Alimudin
AGROTEKBIS Vol 4, No 5 (2016)
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Abstract

This research was supposed to know amount of acquired profit and expended cost, to know a number of manufactured products and acquired income at breaking event point, and to know margin of safety therefore honey bee farming “Jaya Makmur” still got some profits. This research was coducted at honey bee farming “Jaya Makmur” in Jono Oge village, District of Sigi Biromaru, and Regency of Sigi on June to July 2015. Respondens are consisted of two person; they are   the owner and the employee of honey bee farming  “Jaya Makmur” were: (1) the acquired incomes of honey bee farming “Jaya Makmur” were: (a) for product of honey 850mg in amount of  IDR 2.860.000/mount with production cost IDR 1.684.267/mount which generated profit in amount of IDR 1.175.733/mount. (b) for product of honey 400mg in amount of IDR 3.055.000/mount with production cost IDR 1.699.130/mount which generated profit in amount of IDR 1.355.870/mount. (2) the break event point for product of honey 850mg were achieve at production volume in total number 111 bottles with the price in amount of IDR 130.000/bottle, thus, the value of acquired income was IDR 1.430.000/mount. The break event point for product of honey 4050mg were achieve at production volume in total number 23 bottles with the price in amount of IDR 65.000/bottle the value of acquired income was IDR 1.495.000/mount. (3) margin of safety  for product of honey 850mg was amount of 50.00% and for product of honey 450mg was in amount of 51.06%, which meant the maximum limited distance of decreasing sell of the second selling product was in ratio of MoS, therefore during the selling product was not decreased more than ratio MoS that meant this cultivation receive some profit. Key Words: Analysis of break event point, honey bee farming, Jono Oge Viilage. 
ANALISIS TITIK PULANG POKOK USAHA BUDIDAYA LEBAH MADU “JAYA MAKMUR” DI DESA JONO OGE KECAMATAN SIGI BIROMARU KABUPATEN SIGI Anggraini, Ayu Dwi; Kassa, Saharia; Laapo, Alimudin
AGROTEKBIS Vol 5, No 1 (2017)
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Abstract

The purposes of the research wereto determine the revenue, the expended cost, and the number of products at breaking event point, and to determine the margin of safety (MoS) for sustaining profit in honey bee ‘Jaya Makmur’ farming of Jono Oge village, Sigi Biromaru sub district, Sigi district.  It was carried out in June to July 2015 with two respondent who was the owner and a worker of the farming.  The research showed that the revenue generated were IDR 2,860,000/month for a bottle of 850 ml honey with the production cost of IDR 1,684,267/month and the profit of 1,175,733/month; and IDR 3,055,000/month for a bottle of 400 ml honey with the production cost of IDR 1,699,130/month and the profit of 1,355,870/month.  The break event point achieved were 11bottles for the 850 ml product at the price of IDR 130,000/bottle and the sold price of IDR 1,495,000/month; and 23 bottles for  the 400 ml product at the price of IDR 65,000/bottle and the sold price of IDR 1,430,00/month.  The MoS were 50% for the 850 ml product and 51% for the 400 ml product indicating that the maximum disparity limit for decreasing sale permitted for both products is not larger than the MoS ratio at the level of sale expected in July. Keywords: Analysis Of  Break Event Point, Budidaya Lebah Madu, and Jono Oge Viilage,