Analisis Harga Pokok Produksi Pada Usaha Kopi Luwak Di Kabupaten Lampung Barat

Rohimat Zaidi (Mahasiswa Jurusan Teknologi Hasil Pertanian, Fakultas Pertanian, Universitas Lampung)
Azhari Rangga (Anggota DRD Provinsi Lampung dan Dosen Jurusan Teknologi Hasil Pertanian, Fakultas Pertanian, Universitas Lampung)
Harun Alrasyid (Anggota DRD Provinsi Lampung dan Dosen Jurusan Teknologi Hasil Pertanian, Fakultas Pertanian, Universitas Lampung)

Jurnal Inovasi Pembangunan
Vol 3 No 03 (2015): November 2015

This research aimsed to analyze the cost of goods production of Civet coffee in every production sector and analysed the level of feasibility and business development of Civet coffee in West Lampung regency. This research was conducted with survey methods and the sample was chosen to represent the entire population with his unit treated as individual. The type of data used, namely primary data and secondary data. The place of the sampling Civet coffee production in West Lampung Regency (Ratu Luwak) than analyzed the cost of goods production of Civet coffee Greenbean and civet coffee powder from the pandanus Civet coffee Greenbean and the Bulan Civet coffee powder. Results of research on the analysis of the cost of production was found that the cost of production Civet Bulan less than the Civet Pandan.. The cost of the production of Civet coffee Greenbean and coffee powder of the Civet Bulan at Ratu Luwak were successive IDR 88.744,51 and IDR 127.438,03. It reasonable to did financial analysis. The eligibility criteria Investments that greenbean civet coffee and powder civet cofee NPV value > 0, IRR > 1, NET B / C > 1 and PP < life of the project. Thus civet coffee is feasible to continue. The results of the sensitivity analysis shows that if there is an increase in raw material prices of 25% and a decrease in sales price by 50% the value obtained Net B / C> 1, the value of IRR> interest rate ie 19.25% and PP <5 year life of the project, then make Kopi Luwak business in West Lampung still feasible to proceed with the simulation while lowering the sale price 56% resulting in a loss of civet coffee business.