ANALISIS KEUNTUNGAN USAHA PENGOLAHAN KERUPUK KULIT SAPI

(Studi Kasus di Dorokdok Haji Endang  Kp. Muara Kecamatan Banjaran Kabupaten Bandung)

Abstract

The agricultural sector has an important role in national economic growth, especially in an agrarian country like Indonesia. One of the efforts to develop this sector is through agro-industrial activities that can increase the added value of agricultural products while creating jobs for the community. The livestock sub-sector also contributes greatly, especially through the use of by-products such as cowhide which can be processed into products with high economic value, one of which is cowhide crackers (dorokdok). This study aims to analyze the amount of production costs, receipts, income, and feasibility of the cowhide cracker processing business (dorokdok) at the Dorokdok Haji  Endang  Home Industry in Muara Village, Banjaran District, Bandung Regency. This study uses a quantitative method with an analytical descriptive approach. Primary data is obtained through direct interviews with business owners, while secondary data is sourced from literature and related agencies. The study population consisted of six people, namely one manager and five workers, with one main respondent purposively determined as a business owner. The results of the study showed that the total production cost reached Rp. 63,330,997.00 per month, consisting of fixed costs of Rp. 666,997.00 and variable costs of Rp. 62,664,000.00. The total revenue reached Rp. 137,000,000.00 per month, resulting in a net income of  Rp. 73,669,003.00 per month. An R/C Ratio value of  2,1 indicates that every expenditure of  Rp. 1.00 results in Rp. 2.10 in revenue, which means that this business is feasible. The Break Even Point (BEP) analysis shows that the break-even point of production is 8.36 kg for blooming dorokdok and 11.16 kg for dorokdok bantat, BEP price of Rp. 60,895.00 per kilogram, and BEP of revenue of  Rp. 1,228,355.00 per month. Thus, the cowhide cracker processing business (dorokdok) at the Dorokdok Haji Endang  Home Industry is declared efficient, productive, and has the potential to be further developed