i ENTERPRISE BUDGETING USAHA PETERNAKAN SAPI POTONG PENGGEMUKAN DALAM PROGRAM SARJANA MEMBANGUN DESA DI KABUPATEN BANTUL DAN SLEMAN

Dhimas Mauldy Aristya Arifin, Prof.Dr.Ir. Nono Ngadiyono, MS.; Dr. Ir. Rini Widiati, M.S., IPU

2012 | Skripsi | S1 PETERNAKAN

ENTERPRISE BUDGETING USAHA PETERNAKAN SAPI POTONG PENGGEMUKAN DALAM PROGRAM SARJANA MEMBANGUN DESA DI KABUPATEN BANTUL DAN SLEMAN Dhimas Mauldy Aristya Arifin 03/171301/PT/04704 Intisari Penelitian ini bertujuan menentukan keuntungan usaha sapi potong penggemukan dalam program SMD di Kabupaten Bantul dan di Kabupaten Sleman dengan menggunakan model analisis enterprise budgeting. Penelitian ini dilakukan di kelompok ternak yang masuk dalam program SMD di Kabupaten Bantul yakni kelompok Andini Mukti dan kelompok Mekar Barokah dan kelompok program SMD di Kabupaten Sleman yaitu kelompok Rukun Tani Santosa dan kelompok Tani Lembu Krendosari. Metode penelitian ini dilakukan secara survei dan metode pengambilan sampel responden secara purposive sampling pada peternak penggemukan sapi potong di kelompok ternak tersebut. Data yang didapatkan dianalisis dengan menggunakan enterprise budgeting untuk menghitung net farm income. Hasil penelitian menujukkan net farm income selama tiga bulan untuk peternak Bantul adalah Rp 3,146,517,00/ekor/periode dan untuk peternak Kabupaten Sleman adalah Rp -1,859,851,00/ekor/periode. Kerugian usaha sapi potong di Kabupaten Sleman disebabkan waktu penggemukan lebih lama dan harga sapi lebih rendah. Apabila diasumsikan perhitungan hanya mengukur biaya tunai dan harga sapi, kotoran, dan lama penggemukan dianggap sama, maka kelompok ternak di Kabupaten Bantul akan mendapatkan keuntungan sebesar Rp 3074448,00/ekor/periode dan Rp 2,320,500,00/ekor/periode untuk kelompok ternak di Kabupaten Sleman. Kata kunci : Sapi potong penggemukan, Enterprise budgeting, SMD

ENTERPRISE BUDGETING OF BEEF CATTLE FATTENING OF THE SARJANA MEMBANGUN DESA PROGRAM In BANTUL and SLEMAN REGENCY Dhimas Mauldy Aristya Arifin 03/171301/PT/04704 Abstract The aim of this research was to determine enterprise budgeting of Beef cattle fattening of the SARJANA MEMBANGUN DESA program in Bantul and Sleman Regency. A survey was conducted to farming groups which the SARJANA MEMBANGUN DESA program was held in Bantul and Sleman Regency. They were Andini Mukti and Mekar Barokah of the Bantul Regency’s and Rukun Tani Santosa and Lembu Krendosari of the Sleman Regency’s. A purposive sampling method was employed to acquire the sample. Enterprise budgeting was performed to determine Net Farm Income. The results of the research showed that during three months of fattening production, the Bantul group made a profit of IDR 3.146.517/bull/period. Meanwhile, the Sleman group, which had longer fattening period of six months, had a loss of IDR 1,859,851/bull/period. This loss was caused by low selling price of the cattle and longer fattening period. However, if it is assumed that both regencies have the same selling price rate, droppings price, and fattening length and only the cash variables which are accounted for in the calculation, then the Bantul group should have made a profit of IDR 3,074,448/bull/period and that of Sleman of IDR 2,320,500/bull/period. Key words: Fattening beef cattle, Enterprise budgeting, SMD

Kata Kunci : Sapi potong penggemukan, Enterprise budgeting, SMD