ANALISIS USAHA INDUSTRI KERIPIK SINGKONG DI UD. KELINCI DUNIA KECAMATAN MUNGKID KABUPATEN MAGELANG

Abstract

Abstract : The research aims to determine the cost, revenue, profit, profitability, efficiency, business risk and sensitivity in the cassava chips at UD. Kelinci Dunia. The basic method of research is descriptive analytical. This research is a case study of cassava chips industry in UD. Kelinci Dunia Mungkid District Magelang Regency. The data used are primary and secondary. The results of the study indicate that the average total industrial costs amounting to IDR 155.860.516 / month. The average income earned is IDR 183.100.000 / month, the average profit earned is IDR 27.239.484 / month and the value of profitability is 18.59%. The business that has been run so far been efficient as indicated by the R/C ratio of 1,19. The magnitude of the variation coefficient value is 0.58 and the lower limit of profit is minus IDR 4.506.927. This means that the industry that is run has the opportunity to experience business risk in the amount of IDR 4.506.927. The results of the sensitivity analysis showed that the industry reached a critical point in the change in change: raw material costs 31.71%, auxiliary material costs 81.27%, fuel costs 276.52%, labor costs 251.70%, total costs 17.48 % and a decrease in sales value of 14.88%.