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Analisis Profitabilitas Agroindustri Gula Semut Di Putri Milanda Bainamus & Dwita Prisdinawati Jurnal Agroqua Analisis profitabilitas agroindustri gula semut... Volume 17 No. 2 Tahun 2019 Volume 17 No. 2 Tahun 2019 DOI : 10.32663/ja.v%vi%i.959 ANALISIS PROFITABILITAS AGROINDUSTRI GULA SEMUT DI DESA AIR MELES ATAS KECAMATAN SELUPU REJANG KABUPATEN REJANG LEBONG (STUDI KASUS USAHA DAGANG SARI AREN) (Analysis Of Agroindustry Profitability Granular Palm Sugar In The Air Meles Atas Village Selupu Rejang District Rejang Lebong Regency (Case Study Of Sari Aren Trading Enterprises)) Putri Milanda Bainamus1*, Dwita Prisdinawati1 1Fakultas Pertanian Universitas Pat Petulai *Corresponding Author, Email: [email protected] ABSTRACT The area of the Rejang Lebong Regency in Selupu Rejang District is the business of the sugar palm business called UD Sari Aren. Granular palm sugar processing business has been running for more than fifteen years. Because UD Sari Aren is the only sugar granular palm industry the researchers are interested in seeing business feasibility through a profitability approach which is a comparison between earnings and capital. This study aims to determine the value of profitability and profit of UD Sari Aren granular palm sugar. This research uses census method, and profitability ratio analysis tool. Purposive sampling technique, with the criteria for one of the businesses that have been in existence for more than twelve years. The results of the study, the production costs incurred by UD. Sari Aren amounted to IDR 2,550,000,000 per year. The production value of this business is IDR 3,360,000,000 / year with a production of 96,000 kg/year. The selling price is IDR 35,000 / kg. the profit obtained is IDR 810,000,000.- / year. The profitability value from the ratio of profit and capital is 31.76 percent. It can be interpreted that the business gets a profit far greater than the prevailing interest rate which is 18 percent per year Keywords: granular palm sugar, profitability, value of production PENDAHULUAN produktifitas 1.044 kg/ha dengan jumlah Kabupaten Rejang Lebong memiliki pengrajin sebanyak 4.531 pengrajin. areal tanaman aren yang cukup luas, yang Dari potensi area tanaman aren dan merupakan tanaman warga masyarakat yang pengrajin aren di Kabupaten Rejang Lebong berprofesi sebagai petani. Berdasarkan data sebesar 2.190 ton per bulan atau 73 ton Dinas Kehutanan dan Perkebunan Kabupaten perhari dengan kemampuan produksi para Rejang Lebong, potensi aren dan pengrajin pengrajin saat ini rata-rata 15-16 kg perhari aren di Kabupaten Rejang Lebong sangat dengan harga jual terendah sebesar Rp. besar. Hal ini dibuktikan dengan area 18.000/kg dan tertinggi Rp. 20.000/kg. tanaman aren seluas 2.490,8 ha yang terdiri Harga jual ini sangat dipengaruhi oleh para dari tanaman aren belum menghasilkan pengumpul yang terlebih dahulu menentukan seluas 253,80 ha, area tanaman harga jual untuk membeli gula aren dari menghasilkan seluas 2.108,50 ha dan area pengrajin, sementara para pengempul tanaman tua seluas 128,50 ha dengan memasarkan gula aren sebagian besar ke luar kemampuan produksi gula merah propinsi Bengkulu, yakni Palembang, Jambi perbulannya sebesar 2.190 Ton dan dan Lampung. 152 Putri Milanda Bainamus & Dwita Prisdinawati Jurnal Agaroqua Analisis profitabilitas agroindustri gula semut... Volume 17 No. 2 Tahun 2019 Volume 17 No. 2 Tahun 2019 DOI : 10.32663/ja.v%vi%i.959 Tanaman aren menghasilkan nira Rumusan Masalah penelitian, berapa aren. Nira aren adalah cairan yang disadap besarnya keuntungan dari agroindustry gula dari bunga jantan tanaman aren yang semut dan Profitabilitas dari agroindustri merupakan hasil metabolisme dari tanaman gula semut di UD Sari Aren Desa Air Meles tersebut (Widyawati 2012). Nira aren Atas Kecamatan Selupu Rejang Kabupaten mengandung gula antara 10-15 persen. Rejang Lebong? Menurut Burhanuddin (2005), nilai Tujuan Khusus (1) Untuk mengetahui ekonomis yang dimiliki oleh produk-produk besarnya keuntungan dari agroindustri gula yang dihasilkan tanaman aren sangat semut di UD Sari Aren Desa Air Meles Atas dibutuhkan oleh pasar nasional sehingga (2) Untuk mengetahui besarnya profitabilitas mampu meningkatkan perekonomian. dari agroindustri gula semut di UD Sari Aren Produk dari tanaman aren yang paling besar Desa Air Meles Atas nilai ekonomisnya adalah gula aren dan gula Kegunaan Penelitian ini diharapkan semut. dapat berguna dan memberikan manfaat UD. SARI AREN yang berkedudukan sebagai berikut : 1. Bagi produsen gula di desa Air Meles Atas Kecamatan Selupu semut, penelitian ini diharapkan dapat Rejang Kabupaten Rejang Lebong telah memberikan sumbangan informasi mengenai berupaya melakukan berbagai terobosan besarnya profitabilitas yang diperoleh dari dengan cara melakukan inovasi bahan baku usaha yang dijalankan. 2. Sebagai informasi berupa gula aren menjadi produk gula semut, para penentu kebijakan pertanian dalam hal dengan menciptakan berbagai jenis gula pengembangan agroindustri gula semut skala semut aneka rasa, antara lain gula semut rasa rumah tangga. kopi, gula semut rasa kedelai, gula semut BAHAN DAN METODE rasa jahe dan gula semut rasa bandrek. Adapun tujuan dari pengolahan gula aren Penelitian dilaksanakan di UD. Sari menjadi gula semut dengan harapan dapat Aren di desa Air Meles Atas, Kecamatan meningkatkan produktifitas pengrajin gula Selupu Rejang Kabupaten Rejang Lebong. aren, menjaga mutu produksi pengrajin gula Pemilihan lokasi dilakukan secara purposive aren dan membuka lapangan pekerjaan baru. dengan kriteria lamanya usaha gula semut Pada dasarnya setiap produsen dalam UD Sari Aren di desa Air Meles Atas dan di menjalankan usahanya mempunyai tujuan Rejang Lebong hanya satutempat pengolahan untuk memperoleh laba yang maksimum gula semut. Waktu penelitian dilakukan dengan mengalokasikan sumber daya yang bulan April 2019. ada. Begitupun dengan produsen gula aren Data yang dikumpulkan dalam dan gula semut, dalam memproduksi gula penelitian ini berasal dari data primer dan mereka menginginkan keuntungan yang data sekunder. Data primer diambil dengan maksimum. Oleh sebab itu perlu adanya cara observasi dan wawancara langsung analisis profitabilitas merupakan dengan responden, wawancara dilakukan perbandingan antara keuntungan dengan total dengan menggunakan pertanyaan hasil penjualan yang dinyatakan dalam (quesioner). Data sekunder diperoleh dari persentase (Mulyadi 1999). buku-buku literatur dan jurnal yang relevan Berdasarkan uraian di atas, perlu dengan penelitian ini, serta instansi yang penelitian tentang “Analisis Profitabilitas terkait dengan penelitian ini. Agroindustri Gula Semut di Desa Air Meles Penarikan responden penelitian ini Atas Kecamatan Selupu Rejang Kabupaten menggunakan metode judgment sampling. Rejang lebong (Studi Kasus UD Sari Aren)”. Responden dipilih secara sengaja dan memiliki kontribusi besar dalam agroindustri gula semut UD Sari Aren. 153 Putri Milanda Bainamus & Dwita Prisdinawati Jurnal Agaroqua Analisis profitabilitas agroindustri gula semut... Volume 17 No. 2 Tahun 2019 Volume 17 No. 2 Tahun 2019 DOI : 10.32663/ja.v%vi%i.959 Gambar 1. Bagan alir penelitian Analisis Data: dula semut. Rasio proftabilitas dari adroindustri dula semut dapat diketahui Analisis Laba Pd = TR – TC dendan menddunakan rumus sebadai berikut (Downey dan Erickson 1992) : n Adapun profitabilitas dapat dirumuskan TR = yi.... pyi sebagai berikut: i1 Profitabilitas = TC = FC + VC VC = Px. X π = Keuntungan usaha gula semut (Rupiah) Dimana : π Kriteria pengambilan keputusan: Pd = Laba usaha pengolahan gula semut Profitabilitas > 0 berarti usaha yang (Rp/Tahun) dilakukan menguntungkan Profitabilitas ≤ 0 TR = Total nilai produksi ( Rp/Tahun) berarti usaha yang dilakukan tidak TC = Total Biaya ( Rp/Tahun) menguntungkan (Downey dan Erickson 1992). y1 = gula semut (kg) Luaran yang dalam penelitian ini py1= Harga gula semut (Rp/kg) Y = Produksi usaha (kg/Tahun) diketahuinya keuntungan dan analisis Px = Harga Input ( Rp) profitabilitas Agroindustri gula semut UD X = Jumlah Input Sari Aren di Desa Air Meles Atas Analisis Profitabilitas Kecamatan Selupu Rejang Kabupaten Metode analisis kuanttatt didunakan Rejang Lebong. untuk menjawab tujuan penelitan yand kedua yaitu mendanalisis proftabilitas adroindustri 154 Putri Milanda Bainamus & Dwita Prisdinawati Jurnal Agaroqua Analisis profitabilitas agroindustri gula semut... Volume 17 No. 2 Tahun 2019 Volume 17 No. 2 Tahun 2019 DOI : 10.32663/ja.v%vi%i.959 HASIL DAN PEMBAHASAN dikeluarkan oleh pengolah gula semut UD.Sari Aren dalam kegiatan produksi gula Biaya Produksi (Modal) Biaya produksi yang dimaksud dalam aren Selama proses produksi berlangsung penelitian ini adalah keseluruhan biaya yang dan dinyatakan dalam Rp/Tahun. Table 1. Rincian biaya input/sarana produksi per bulan pada industri pengolahan gula semut UD.Sari Aren No. Uraian Satuan Jumlah (Rp/Satuan) Total (Rp/Bulan) 1 Gula Merah kg 10.000 20000 200.000.000 JUMLAH 200.000.000 Sumber: Data Primer (diolah),2019 a. Biaya input/ sarana produksi c. Biaya tenaga kerja Tabel 1 menjelaskan keseluruhan Sistem pemberian upah terhadap biaya input/sarana produksi yang tenaga kerja dibayar setiap bulan. Besar dikeluarkan UD. Sari Aren sebesar Rp kecilnya upah dipengaruhi oleh produksi 200.000.000,-/ bulan . jadi dalam setahun sehingga upah yang diberikan adalah Rp. biaya produksi Rp. 4.800.000.000,- 7.500.000,-. Jadi Selama setahun b. Biaya penyusutan alat dan mesin mengeluarkan gaji karyawan Rp. Biaya penyusutan alat dan mesin 90.000.000/tahun. adalah biaya yang dikeluarkan d. Biaya umum sehubungan dengan menyusutnya alat Biaya
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