ANALISIS BREAK EVEN POINT USAHA PETERNAKAN AYAM BROILER DI KECAMATAN LIMBANGAN KABUPATEN KENDAL Analysis Of Break Even Point at Broiler Farm In Limbangan Distric Kendal Regency - Zentiko, Bakhtiar Dwi; Handayani, Migie; Santoso, Siswanto Imam (Animal Agriculture Journal, 2015)
ABSTRAK Penelitian bertujuan mengetahui nilai (Break Even Point) BEP unit, nilai BEP penjualan dan perbedaan nilai BEP unit dan BEP penjualan pada (strata I, II dan III) pada usaha peternakan ayam broiler pola kemitraan di Kecamatan Limbangan Kabupaten Kendal. Penelitian dilakukan pada bulan Juni – Juli 2014. Metode penelitian yang digunakan adalah metode survei. Penentuan sampel responden dengan metode sensus sebanyak 78 peternak. Analisis data menggunakan independent sample t-test. Hasil penelitian menunjukkan nilai BEP unit pada strata I sebanyak 1.191 kg, strata II sebanyak 2.322 kg dan strata III sebanyak 6.072 kg. Nilai BEP penjualan pada strata I sebesar Rp 20.007.796.- , strata II sebesar Rp 37.810.203-, dan strata III Rp 101.839.330,-. Hasil analisis independent sample t-test menunjukkan bahwa terdapat perbedaan nyata antara nilai BEP unit strata I dengan strata II dan nilai BEP unit strata I dengan strata III (p<0,05), sedangkan nilai BEP unit strata II dengan strata III tidak terdapat perbedaan (p>0,05). Nilai BEP penjualan strata I dengan strata II serta strata I dengan strata III terdapat perbedaan nyata (p<0,05), sedangkan nilai BEP penjualan pada strata II dan III tidak terdapat perbedaan (p>0,05). Berdasarkan hasil penelitian diperoleh nilai BEP unit pada strata I sebesar 1.191, jika dibandingkan dengan hasil panen strata I memperoleh nilai sebesar 3.913. BEP unit pada strata II adalah 2.322 dan pada strata III 6.072, jika dibandingkan dengan hasil panen pada strata II dan III memperoleh nilai sebesar 7.017 dan 17.927. BEP penjualan pada strata I sebesar Rp 20.007.796,-, strata II Rp 37.810.203,- dan III Rp 101.839.330,-. Dapat disimpulkan bahwa nilai analisis BEP penjualandan BEPunit pada strata I dan II serta pada strata I dan III terdapat perbedaan nyata pada strata II dan III tidak terdapat perbedaan apabila dibandingkan dengan hasil penjualan dan hasil pemanenan dapat dikatakan tidak mengalami kerugian.Kata Kunci : ayam broiler; kemitraan; break even point ABSTRACT The study aims to determine the value ( Break Even Point ) BEP units, sales value and the difference value BEP units and sales in stratum I, II and III on broiler chicken farm in the district partnership Limbangan Kendal. This study was conducted in June-July, 2014. The method used is a survey method. Determination of the sample with as many as 78 farmers census method. Analysis of data using independent sample t-test. The results show the value of BEP units in strata I as much as 1.191 kg, strata II as many as 2.322 kg and as many as 6.072 kg strata III . BEP value of sales in the first Rp 20.007.796.- strata, stratum II Rp 37.810.203,-, and stratum III Rp 101.839.330,-. The results of the analysis of independent sample t-test showed that there is a real difference between the value of BEP unit with strata strata I and II BEP value strata unit I with strata III (p <0.05), while the value of BEP unit with strata stratum II III there is no difference (p> 0.05). BEP value sales strata I and II strata and strata strata I to III are significant differences (p <0.05), while the value of sales in the strata BEP II and III does not come with a difference (p> 0.05). Based on the results obtained by the value of BEP units in strata I of 1.191, when compared with yields strata I obtain a value of 3.913. BEP units in stratum II is 2.322 and the strata III 6.072, when compared with yields on strata II and III to obtain a value of 7.017 and 17.927. BEP sales in the first stratum of Rp 20.007.796,- , stratum II Rp 37.810.203,- and III Rp 101.839.330,-. It can be concluded that the value of sales and BEP analysis units in strata I and II and in strata I and III there is a real difference in stratum II and III there is no difference when compared with the results of the sales and results of harvesting can be said to not lose.Keywords: broiler chickens; partnership; break even point