ANALISIS USAHA INDUSTRI KUE BOLU SKALA RUMAH TANGGA DI KABUPATEN MAGETAN

Abstract

This study aims to analyze the household-scale sponge cake industry in Magetan Regency, namely to determine the costs, revenues, profits, efficiency and risks of the household-scale sponge cake industry in Magetan Regency and to determine whether the household-scale sponge cake industry business in Magetan Regency is Magetan Regency is already efficient. The basic research method is analytical descriptive. The research location is Magetan Regency, which is the center of the sponge cake industry. The data used in this study are primary and secondary data. The data analysis used is (1) Cost Analysis (2) Revenue Analysis (3) Profit Analysis (4) Payback Period Analysis (5) Efficiency Analysis (6) Risk Analysis. The results of the analysis show that the average total cost of the sponge cake industry in Magetan Regency is IDR9,989.972,24 per month. The average income is IDR17,289,473.69 per month. The average profit is IDR7,299,501.44 per month. The payback period is 0,55 months or 17 days. Business efficiency has an R/C ratio of 1.73, which means that the business is efficient. The value of the coefficient of variation (CV) is 0.78 and the lower limit of profit is minus IDR 5,184,191.74. This shows that the household-scale sponge cake industry in Magetan Regency is at risk, and suffers a loss of IDR5,184,191.74.

Keywords: Cost, Revenue, Profit, Payback Period, Efficiency, Business Risk