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Analisis Kelayakan Finansial Industri Yogurt Skala UMKM Rahmadini, Annisa’ Suci; Asben , Alfi; Dewi , Kurnia Harlina; Ernita, Yuni
Agroteknika Vol 7 No 4 (2024): Desember 2024
Publisher : Green Engineering Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55043/agroteknika.v7i4.281

Abstract

Pengembangan industri yogurt mempunyai keterkaitan kuat antara beberapa aspek diantaranya adalah aspek kelayakan finansial. Berdasarkan hal tersebut, maka pengembangan industri yogurt perlu kajian struktur biaya dan kelayakan secara finansial. Tujuan penelitian adalah menentukan struktur biaya dan analisis kelayakan finansial industri yogurt dengan kriteria Net-Benefit Cost Ratio (Net-B/C-ratio), Net Present Value (NPV), Internal Rate of Return (IRR), dan Payback Periods (PBP). Metode penelitian menggunakan pendekatan survey, data yang dikumpulkan adalah data primeradan data sekunder. Hasil kajian struktur biaya untuk pengembangan industri yogurt skala UMKM membutuhkan biaya investasi seluruhnya sebesar Rp. 1.634.270.000,-, biaya investasi tetap adalah Rp. 1.485.700.000,-,. Biaya produksi (total biaya tetap dan biaya variabel) yang dibutuhkan untuk 36.000 liter/tahun yogurt adalah sebesar Rp. 1.134.867.000,-/tahun, dengan penerimaan sebesar Rp.1.440.000.000,-/tahun, sedangkan pendapatan bersih setelah dikurangi pajak pendapatan adalah sebesar Rp. 238.003.740,-/tahun. Hasil analisa kriteria kelayakan investasi Net-B/C-ratio adalah sebesar 2,007, NPV sebesar Rp. 1.790.640.881 , IRR sebesar 19,8% , dan PBP selama 6 tahun 3 bulan.
Physicochemical Properties of Pasteurized Cow's Milk: Review Rahmadini, Annisa’ Suci; Asben, Alfi; Dewi, Kurnia Harlina; Ernita, Yuni
Journal of Applied Agricultural Science and Technology Vol. 8 No. 2 (2024): Journal of Applied Agricultural Science and Technology
Publisher : Green Engineering Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55043/jaast.v8i2.272

Abstract

The purpose of pasteurization of milk is to improve the quality of the milk, kill pathogenic and non-pathogenic bacteria. The heating process is carried out to eliminate pathogenic microorganisms in milk, but pathogenic microorganisms can grow again after processing and packaging milk. Based on this, it is necessary to test the safety level of pasteurized milk. An important test that needs to be carried out is the physicochemical properties. The results of testing pasteurized milk using a cold chain showed a pH of 6.7, protein content about 2.67%, and fat content about 3.37%.  The influence of pasteurized milk storage conditions on its physicochemical properties also needs to be tested. The test results showed that the acidity of pasteurized milk increased during two days of storage at 20°C from 0.142 ± 0.00119% to 0.162 ± 0.00342%, the pH was lowered by 0.068 units, the average electrical conductivity (EC) increased from 5.220±0.0397 mS/cm to 5.880±0.1006 mS/cm. Increasing temperature and storage time causes an increase in phosphate ions and lowers pH rapidly, because acidification of milk causes changes in salt balance. Physical and sensory quality tests of pasteurized milk products were also carried out to determine the effect of temperature and transportation time. The test results explained that at 72 hours of transportation with a temperature of 5oC the pH value was 6.7-6.8.  These results indicate that the pH of pasteurized milk still complies with SNI, this condition is also supported by the sensory condition which is still normal.