Varied Knowledge Journal
Vol. 4 No. 1 (2026): Varied Knowledge Journal, August 2026

Analisis Finansial Usaha Pemindangan Tradisional di Desa Apitaik Kecamatan Pringgabaya Kabupaten Lombok Timur

Ummuh Rabiatul Adawiyah (Program Studi Akuntansi, Universitas Gunung Rinjani, Indonesia)
Siti Reuni Inayati (Program Studi Akuntansi, Universitas Gunung Rinjani, Indonesia)



Article Info

Publish Date
17 Aug 2026

Abstract

Traditional fish-boiling (pemindangan) businesses play a vital role in enhancing the value-added of fishery products and boosting the income of coastal communities; however, most operators have not conducted systematic financial analyses, leaving the business's viability uncertain. This study aims to analyze the financial status of traditional fish-boiling businesses in Apitaik Village, Pringgabaya District, East Lombok Regency. A quantitative descriptive approach involving financial analysis was employed. Data were gathered through observation, in-depth interviews, and documentation involving five business operators selected via purposive sampling. The analysis covered production costs, revenue, income, and business viability using the Revenue-Cost Ratio (R/C Ratio), Break-Even Point (BEP), and Return on Investment (ROI) indicators. The results indicate an average daily production of 450 kilograms with a selling price of IDR 17,000 per kilogram. Average daily revenue stood at IDR 7,650,000 against production costs of IDR 6,452,000, resulting in an average daily income of IDR 1,198,000. An R/C Ratio of 1.18 indicates the business is viable; the BEP of 379 kilograms per day falls below the average production level; and an ROI of 18.5% demonstrates a profitable return. The study concludes that traditional fish-boiling businesses are viable for further development, though improved financial record-keeping and production cost management are necessary to ensure business sustainability.

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Journal Info

Abbrev

vkj

Publisher

Subject

Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences

Description

Varied Knowledge Journal (VKJ) is a multidisciplinary journal publish 4 issues a year with online version of E-ISSN 3026-5371 and can be accessed openly. This journal is a peer reviewed, open access, scientific and scholarly journal which publishes research papers, review papers, case reports, case ...