ANALISIS FINANSIAL USAHA PEMBENIHAN IKAN LELE SANGKURIANG (Clarias gariepinus) DI DESA TATELI DUA KECAMATAN MANDOLANG KABUPATEN MINAHASA PROVINSI SULAWESI UTARA - Binei, Maria; Manoppo, Victoria E.N.; Aling, Djuwita R.R. (Universitas Sam Ratulangi, 2016)
Abstrak Penelitian ini bertujuan untukmengetahui kelayakan usaha pembenihan ikan lele sangkuriang (Clarias gariepinus) di Desa Tateli Dua Kecamatan Mandolang Kabupaten Minahasa Provinsi Sulawesi Utara dari aspek finansialnya dan Untuk mendeskripsikan faktor-faktor apa saja yang turut mempengaruhi dalam usaha pembenihan ikan lele sangkuriang (Clarias gariepinus) di Desa Tateli Dua Kecamatan Mandolang Kabupaten Minahasa Provinsi Sulawesi Utara. Berdasarkan hasil analisis secara finansial, usaha pembenihan ikan lele sangkuriang di Desa Tateli Dua tersebut sangat layak dijalankan karena semua nilai Operating Profit positif , Profit Rate dari usaha tersebut mencapai 31%, nilai BCR > 1, usaha tersebut termasuk kategori sangat baik karena mempunyai nilai rentabilitas >100%, BEP atau titik impas tidak sama yaitu BEP penjualan Rp. 8.607.285, BEP satuan 8.197 ekor. tingkat pengembalian investasi dari usaha pembenihan ikan lele sangkuriang tersebut sangat layak dijalankan karena dapat mengembalikan investasi kurang dari 1 tahun, yaitu 0,5 tahun. Kata Kunci : Analisis Finansial, Usaha, Pembenihan Ikan Lele Sangkuriang, Kecamatan Mandolang Abstrack This study aims to determine the feasibility of hatchery fish catfish (Clarias gariepinus) in the village of Tateli Two sub district Mandolang Minahasa North Sulawesi province of aspects of financial and To describe what factors are also influencing the business hatchery fish catfish (Clarias gariepinus) Village Tateli Two subdistrict Mandolang Minahasa North Sulawesi Province. Based on the analysis in the financial, business hatchery fish catfish in the village Tateli Two is very viable for all grades Operating Profit positive, Profit Rate of the effort reaches 31%, the value of BCR> 1, these efforts included the very good category because it has the value of earnings > 100%, BEP or break-even point at which the sale of BEP Rp. 8,607,285, 8,197 units BEP tail. the return on investment of catfish fish hatchery operations is very viable because it can recover the investment of less than one year, which is 0.5 years. Keywords: Financial Analysis, Business, Catfish Hatchery Sangkuriang, District Mandolang