ANALISIS PENDAPATAN DAN RISIKO USAHA PEMBIBITAN ALPUKAT (Persea americana) PADA CV. KARYA TANI MANDIRI DI KABUPATEN LANGKAT
DOI:
https://doi.org/10.35457/grafting.v15i2.3716Keywords:
business, seeds, avocado, income, riskAbstract
The aim of the research is to analyze the income and risks of the CV avocado breeding business. Karya Tani Mandiri in Langkat Regency. The research method used in this research is the case study method. Research data analysis includes; cost analysis, revenue, income, R/C ratio, BEP and risk analysis. Results of analysis of avocado breeding business income at CV. Karya Tani Mandiri Langkat Regency in 2022 is IDR 335,291,500. The results of the BEP analysis are BEPProduction calculated as 6,531 seeds/year < actual production 15,200 seeds/year so BEP has been achieved and BEPRupiah calculated as Rp. 27,931/seed < actual price Rp. 65,000/kg so BEP has been achieved. The results of the R/C ratio analysis are an R/C Ratio value of 1.79 > 1, meaning the business is profitable and worth continuing. The results of the risk analysis are production risk, the CVProduction = 0.14 < 0.5, meaning it has a small risk, the risk of receiving the CVRevenue = 0.13 < 0.5, meaning it has a small risk and the income risk the CVIncome = 0.3 < 0.5 and the lower limit value (L) of income of IDR 10,761,063 means that the CV avocado breeding business. Karya Tani Mandiri has small risks and is profitable (positive income).
References
Adetya, Aulia & Isdiana Suprapti, (2021). Analisis Produksi, Pendapatan Dan Risiko Usahatani Bawang Merah Di Kecamatan Sokobanah Kabupaten Sampang Provinsi Jawa Timur, Madura. Agrisience Journal Trunojoyo Vol 2 No 1 2021. Universitas Trunojoyo Madura Jawa Timur.
Badan Pusat Statistika. (2021). Badan Pusat Statistika (Kabupaten Langkat dalam Angka), Jakarta.
Dian Febriany Anugrah, Bustanul Arifin dan Ani suryani. (2021). Analisis Pendapatan Dan Risiko Usahatani Cabai Merah Di Kecamatan Way Sulan Kabupaten Lampung Selatan, Lampung. Jurnal Ilmu Ilmu Agribisnis: Vol 9 No 2 2021 The Department of Agribusiness, Faculty of Agriculture, University of Lampung.
Dicky Wahyu Prabowo, Sri Marwanti dan Umi Barokah. (2021), Analisis Pendapatan dan Risiko Usahatani Padi di Kabupaten Sukoharjo, Jawa Tengah. JEPA - Jurnal Ekonomi Pertanian dan Agribisnis 2021. P-ISSN: 2614-4670 | E-ISSN: 2598-8174 University of Brawijaya Journal.
Huda Nur Aini, Fembriarti Erry Prasmatiwi dan Wuryaningsih Dwi Sayekti. (2015). Analisis Pendapatan Dan Risiko Usahatani Kubis Pada Lahan Kering Dan Lahan Sawah Tadah Hujan di Kecamatan Gisting Kabupaten Tanggamus, Lampung. Jurnal Ilmu Ilmu Agribisnis: Vol 3 No1 2015 The Department of Agribusiness, Faculty of Agriculture, University of Lampung.
Ibrahim, Y. (2015). Studi Kelayakan Bisnis. Rineka Cipta. Jakarta
Julaily Eka Saputra, Fembriarti Erry Prasmatiwi dan R Hanung Ismono. (2017). Pendapatan Dan Risiko Usahatani Jahe di Kecamatan Penengahan Kabupaten Lampung Selatan, Lampung. Jurnal Ilmu Ilmu Agribisnis: Vol 5 No 4 2017 The Department of Agribusiness, Faculty of Agriculture, University of Lampung.
Mulyadi, Agus, Faizah H, Farida H. Hamzah. (2018). Pemanfaatan Biji Alpukat (Persea americana Mill.) dengan Penambahan Lilin Lebah (Beeswax) pada Pembuatan Edible Film. Jurnal JOM Faperta. Vol 5 (2): 1-9.
Mulyadi. (2016). Sistem Akuntansi Edisi Tiga. Jakarta: Salemba Empat.
Rukmana, R. (2015). Budidaya Alpukat. Penerbit Kanisius (anggota IKAPI): Jakarta.
Sadwiyanti, L., D, Sudarso., dan T, Budiyanti. (2017). Petunjuk Teknis Budidaya Alpukat. Balai Penelitian Tanaman Buah Tropika. Solok.
Samryn, L. M. (2015). Pengantar Akuntansi-Metode Akuntansi untuk Elemen Laporan Keuangan Diperkaya dengan Perspektif IFRS & Perbankan. Edisi Pertama. Jakarta : PT RajaGrafindo Persada.
Soekartawi. (2014). Analisis Usahatani. Jakarta (UI-Press)
Sugiyono. (2014). Metode Pendidikan (Pendekatan Kuantitatif, Kualitatif dan R&D). Penerbit Alfabeta. Bandung.
Sugiyono. (2014). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta
Tri Naftaliasari, Zainal Abidin dan Umi Kalsum. (2015). Analisis Risiko Usahatanai Kedelai Di Kecamatan Raman Utara Kabupaten Lampung Timur (Risk Analysis of Soybean Farming in Raman Utara Subdistrict of East Lampung Regency). Jurnal Ilmu Ilmu Agribisnis: Vol 3 No 2 2015 The Department of Agribusiness, Faculty of Agriculture, University of Lampung.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Agus Pratama, Rini Mastuti, Rozalina
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Copyright on any article is retained by the author(s).
- The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
- The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License
How to Cite
