ANALISIS FINANSIAL USAHA IKAN JULUNG-JULUNG ASAP DI DESA PENU KECAMATAN TALIABU TIMUR KABUPATEN PULAU TALIABU PROVINSI MALUKU UTARA - Soleman, Arafat; Andaki, Jardie A.; Manoppo, Victoria E.N. (Universitas Sam Ratulangi, 2020)
AbstractThe smoked fish business in Penu Village has been going on for a long time, but there has been no financial analysis of this business. This has prompted research to conduct a financial analysis of smoked julung-julung fish, with the objectives of: 1) studying the business profile of smoked julung-julung fish in Penu Village, East Taliabu District; and 2) studying the financial situation of smoked julung-julung fish This research is a case study. Data were collected using the census method, where the respondents who were taken all juung-julung fishermen using Soma Giop totaled 8 respondents, by distributing questionnaires to fishermen who owned giop.All data collected were then analyzed descriptively. In order to know the feasibility level of the fishing business to the smoked fish processing, the author uses financial analysis such as operating profit, net profit, benefit cost ratio, profitability and break event points, and payback period.Based on the results of the research and discussion, it can be concluded that: 1) the smoking business of julung-julung fish is carried out simultaneously with the fishing business using soma giop. This is where all the raw materials are obtained from the fishing business, then processed into smoked fish. The proceeds from the sale of smoked fish become a source of income for the owner, permanent members and temporary members (saga sari); and 2) the smoking business of julung-julung fish in Penu Village, East Taliabu District, is feasible to run based on financial analysis criteria, where the net profit and profit rate are positive, BCR> 1, profitability >100 (very good category), BEP sales and units are classified as small, and payback period or quick return on investment.Keywords: smoked fish, julung-julung, financial, feasibilityÂ AbstrakUsaha ikan asap di Desa Penu sudah berjalan cukup lama, namun belum dilakukan analisis keuangan dari usaha ini. Hal ini yang mendorong penelitian untuk melakukan analisis finansial usaha ikan julung-julung asap, dengan tujuan : 1) mempelajari profil usaha ikan julung-julung asap di Desa Penu Kecamatan Taliabu Timur; dan 2) mempelajari bagaimana keadaan finansial usaha ikan julung-julung asap di desa Penu Kecamatan Taliabu TimurPenelitian ini adalah studi kasus (case studi). Pengambilan data dilakukan dengan menggunakan metode sensus, dimana responden yang diambil semua nelayan penangkap ikan juung-julung dengan menggunakan soma giop berjumlah 8 responden, dengan cara membagikan kuesioner kepada nelayan pemilik giop.Semua data yang dikumpulkan selanjutnya dianalisis secara deskriptif. Guna mengetahui tingkat kelayakan usaha penangkapan sampai pengolahan ikan julung-julung asap, penulis menggunakan analisis finansial seperti operating profit, net profit, benefit cost ratio, rentabilitas dan break event point, serta payback period.Berdasarkan hasil penelitian dan pembahasan dapat disimpulkan: 1) usaha pengasapan ikan julung-julung dilakukan bersamaan dengan usaha penangkapan menggunakan soma giop. Hal mana semua bahan baku didapat dari usaha penangkapan, kemudian diolah menjadi ikan asap. Hasil penjualan ikan asap menjadi sumber pendapatan bagi pemilik, anggota tetap, dan anggota sementara (saga sari); dan 2) usaha pengasapan ikan julung-julung di Desa Penu Kecamatan Taliabu Timur layak dijalankan berdasarkan kriteria analisis finansial, dimana net profit dan profit rate positif, BCR > 1, rentabilitas > 100 (berkategori sangat baik), BEP penjualan dan unit tergolong kecil, dan payback periode atau pengembalian investasi cepat.Kata Kunci: ikan asap, julung-julung, finansial, kelayakan