ANALISIS NILAI TAMBAH DAN TINGKAT RISIKO USAHA COKELAT TEMPE OLEH-OLEH KHAS KABUPATEN KEDIRI

Abstract

Abstract : Indonesia is an agricultural country where most of the population work as farmers. The agricultural sector provides the raw materials used by the industries. Each region has its own local specialties which is used as souvenirs for people who visit the area, such as in Kediri Regency, which makes tempeh chocolates as one of its superior souvenir products. This research aims to determine the added value generated from tempeh chocolate product and also the business risks run by the tempeh chocolate business "NIKKI". The basic method of the research is descriptive analysis, the research location is in NIKKI Tempeh Chocolate Kediri. The data used in this research are primary and secondary data. The data analysis used is the analysis of costs, revenues, profits, efficiency, value added analysis and risk analysis. The results showed that the average profit obtained by NIKKI chocolate tempeh was Rp11,893,555.83 per month. These results are obtained from the reduction between the average total revenue of Rp18,972,000.00 with a total cost of Rp7,078,444.17 per month. The business efficiency of NIKKI chocolate tempeh is 2.68. This means that the NIKKI chocolate tempeh business is efficient. The added value from the processing of NIKKI chocolate tempeh products is Rp186,399.40 per kg with the resulting added value ratio is 72.70%. The NIKKI chocolate tempeh business has a low level of risk with a coefficient of variation (CV) of 0.13 and a lower limit of profit (L) of Rp8,858,875.73. This shows that the business has no chance of losing because the CV value is ≤ 0.5 and the L value is greater than 0. 

Keywords : Added Value, Efficiency, NIKKI Chocolate Tempeh, Profit, Risk.