ANALISIS FINANSIAL USAHA PEMBENIHAN IKAN MAS (Cyprinus carpio L) DI DESA WARUKAPAS KECAMATAN DIMEMBE KABUPATEN MINAHASA UTARA

Abstract

Abstract This study examines the financial analysis carp hatchery operations in the Warukapas village Dimembe District of North Minahasa Regency. Methods of data collection is done by census of the object becomes the object of all farmers cultivating business owners carp hatchery totaling 3 people. Age farmer’s goldfish are 30-45 years old. Based on the results of the study showed that the financial aspects of the cultivation of carp hatchery in the Warukapas village include OP value calculation that was obtained Rp. 188,230,000; Net Profit amounted Rp. 160.946.700 value, the value of profit rate of 143.59% ; 116.367% Profitability, BCR 2,48, BEP Sales Rp. 90,103,368.6; BEP unit Rp. 90103.37, and investment payback period of 0.8593 years, this means carp hatchery operations in the Warukapas village eligible to run. Keywords: financial analysis, goldfish breeding, business eligible Abstrak Penelitian ini mengkaji tentang analisis finansial usaha pembenihan ikan mas didesa Warukapas Kecamatan Dimembe Kabupaten Minahasa Utara. Metode pengumpulan data dilakukan dengan cara sensus terhadap obyek yang menjadi tujuan penelitian, yaitu semua petani pemilik usaha bubidaya pembenihan ikan mas yang berjumlah 3 orang. Rata –rata umur pembudidaya ikan mas 30-45 tahun. Berdasarkan hasil penelitian menunjukan bahwa aspek finansial pada usaha bubidaya pembenihan ikan mas di desa Warukapas meliputi perhitungan nilai OP yang di peroleh Rp. 188.230.000, nilai Net Profit Rp. 160.946.700, nilai Profit rate 143,585%, Rentabilitas 116,367%, BCR 2,475, BEP Penjualan Rp. 90.103.368,6, BEP satuan Rp. 90.103,3686, serta jangka waktu pengembalian investasi 0.8593 tahun, ini berarti usaha pembenihan ikan mas di desa Warukapas layak untuk di jalankan. Kata Kunci: analisis finansial, pembenihan ikan mas, kelayakan usaha