Authors:
Eliyin, Fitri Ilma, Askura Nikmah, Zulida Susanti, Salmandi Putra |
Abstract:
Given the importance of the development of the coffee processing business, this business
requires a business analysis for the benefit of management in order to get significant benefits for
the business. The amount of revenue obtained by KSU Arinagata in coffee processing is
determined based on how much export coffee sales are sent to Medan and how much it costs to
purchase original green coffee. The sales proceeds are expected to cover the purchase cost and be
able to provide greater revenue benefits to KSU Arinagata. This is expected to strengthen the
financial condition of KSU Arinagata. The purpose of this study was to determine the costs and
revenues of coffee processing at KSU Arinagata Paya Tumpi, Kebayaan Sub-district, Central
Aceh Regency. The hypothesis of this research is that it is suspected that the coffee processing
process at KSU Arinagata Paya Tumpi, Kebayakan subdistrict, provides profitable income with
the production costs incurred in the coffee processing process. The data analysis method used in
this research is the analysis of revenue, income, R / C ratio and BEP.
The research found that the coffee processing business at KSU Arinagata, Paya Tumpi District,
Central Aceh Regency obtained an R / C ratio> 1, namely 1.11. The coffee processing business
at KSU Arinagata, Paya Tumpi District, Central Aceh Regency has exceeded the break-even
point (BEP). BEP for revenue of IDR 175,915,453.27; BEP production of 2,545.50 kg; and the
BEP price of IDR 64,677.02 / kg. The average income of the coffee processing business at KSU
Arinagata in 2017 was Rp. 365,849,916.49. The largest component of the total variable cost is
the cost of raw materials, which is IDR 22,476,203,432.20 or 96.30%.
The conclusion of this study is that the coffee processing process at KSU Arinagata Paya Tumpi,
Kebayaan subdistrict, provides profitable income with the production costs incurred in the coffee
processing and is feasible to be cultivated. |
