JASS (Journal of Accounting for Sustainable Society)
Vol 6 No 1 (2024): JASS Edisi Juni 2024

FEASIBILITY ANALYSIS OF RAM FARMING IN SUBANG REGENCY, WEST JAVA, INDONESIA

Fathurohman, Ferdi (Unknown)
Mukminah, Nurul (Unknown)
Suciati, Fitri (Unknown)
Purwasih, Rita (Unknown)



Article Info

Publish Date
29 Jun 2024

Abstract

This study aimed to investigate the feasibility of ram farming and the factors that influence its ownership in Subang Regency, West Jawa, Indonesia. As primary data, sampling was carried out by purposive sampling on 60 breeders in Padamulya and Wanasari Village in Cipunagara District and Sumur Barang Village in Cibogo District where those locations were determined by Location Quotient (LQ). Business financial feasibility was deliberated based on Net Present Value (NPV), Total Revenue Cost Ratio (R/C), Benefit Cost Ratio (B/C), Internal Rate of Return (IRR), Payback Period (PP), and Break Event Point (BEP). Secondary data were obtained from Statistics Indonesia and the Livestock and Animal Health Services in Subang Region. The results showed that financially ram farming with a period of 5 years and a discount factor of 12%/year was feasible. Moreover, the number of ram ownership was significantly influenced by agricultural land (P<0.01), business experience, and the number of laborers (P<0.1). Thus, ram farming in Subang Regency has development potential.

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Journal Info

Abbrev

jass

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan ...