Penilaian Kelayakan Finansial Industri Rumah Tangga Olahan Keripik Salak Kelompok Tani Ngudi Luhur, Srumbung, Magelang, Jawa Tengah

MIFTA NURRAHMA, Iman Sabarisman, S.T.P, M.Si.

2020 | Tugas Akhir | D3 AGROINDUSTRI

Tingkat produksi buah salak yang tinggi pada musim panen buah salak mengakibatkan harga jual buah salak merosot tajam, sehingga harga buah salak bersifat fluktuatif. Guna mengantisipasi kerugian yang dialami, petani di Kecamatan Srumbung melakukan diversifikasi produk, yakni dengan mengolah salak menjadi keripik menggunakan teknologi vakum. Usaha pengolahan keripik salak Kelompok Tani Ngudi Luhur menjalankan usahanya dalam skala industri rumah tangga, penelitian ini bertujuan untuk melakukan penilaian kelayakan usaha pengolahan keripik salak UMKM Ngudi Luhur di Kecamatan Srumbung, Kabupaten Magelang, dari aspek finansial. Kriteria kelayakan finansial yang digunakan meliputi Break Event Point (BEP), Net Present Value (NPV), Internal Rate of Return (IRR), Benefit Cost Ratio (BCR), dan Payback Period (PP). Dikarenakan harga salak yang fluktuatif, penelitian ini juga bertujuan untuk melakukan analisis sensitivitas. Skala industri pengolahan keripik salak dirancang pada kapasitas produksi keripik salak sebanyak 3 kg/hari. Hasil perhitungan keuangan menunjukkan bahwa usaha tersebut membutuhkan investasi sebesar Rp 19.811.000,00. Nilai Net Present Value (NPV) bernilai positif, Rp 164.399.396,00; nilai Internal Rate of Return (IRR) tidak ada; nilai Benefit Cost Ratio (B/C Ratio) 1,62; dan jangka waktu payback period 0,38 tahun atau 4,5 bulan. Hasil penilaian kelayakan finansial usaha pengolahan keripik salak Ngudi Luhur menunjukkan bahwa proyek tersebut layak untuk diusahakan. Berdasar hasil analisis sensitivitas, ternyata usaha tersebut tidak terlalu sensitif terhadap perubahan harga bahan baku.

The production of snake fruits on harvest season caused the taking down of snake fruits price, so it caused snake fruits price had fluctuation. To anticipate that condition, farmers in Srumbung sub-district made a product diversification to increase their profit. They use vacuum frying technology to turn snake fruits into chips. Kelompok Tani Ngudi Luhur is running their business on home industry scale, this study aims to assess the financial feasibility of processing industry snake fruits chips in Srumbung, Magelang District. The financial feasibility parameter that used in this research are Break Event Point (BEP), Net Present Value (NPV), Internal Rate of Return (IRR), Benefit Cost Ratio (BCR),and Payback Period (PP). Due to the fluctuation of snake fruits price, this research also analyze the sensitivity. The production scale is planned on home industry capacity, 3kg/ day of snake fruit chips. The results of financial calculation show that this industry needs investment on the amount of Rp 19.811.000,00. Based on financial feasibility parameter, this industry is feasible to run. The score of Net Present Value (NPV) is positive, Rp 164.399.396,00; the score of Internal Rate of Return (IRR) is not available; the score of Benefit Cost Ratio (B/C Ratio) is 1,62; and the period of time of payback period is 0,38 year. In conclusion, the snake fruit chips processing of Kelompok Tani Ngudi Luhur is feasible to run and to developed. The sensitivity analisys shows that the industry is not sensitive to the fluctuation of snake fruits price.

Kata Kunci : Analisis Sensitivitas, Kelayakan Finansial, Keripik Salak