ANALISIS KELAYAKAN USAHA RUMAH INDUSTRI PENGOLAHAN IKAN LOMEK KERING DI BUMDES KUALA ALAM BENGKALIS

Abstract

This research was conducted with the aim of knowing the cost of production and income of lomek fish processing and to determine the feasibility of the business of the Bumdes Kuala Alam Dried Lomek Fish Processing Industry House. The research method is descriptive quantitative research. Data collection techniques using surveys, observational and interviews. The data analysis method of this research uses the analysis of the cost of production with the full costing method, income analysis and business feasibility Study analysis which is calculated using the R/C ratio and BEP as a contribution to BUMDES Kuala Alam for consideration of the business plan for establishing a dry lomek fish processing home industry. From this research, it is known that the total cost incurred is Rp. 2,210,750. the production for 1 time of production is 70 kg with a large income of Rp. 3,389,250 for one time production. Business feasibility is calculated using an R/C ratio greater than 1, which is 2.53. So that the business of processing dried lomek fish in Bumdes Kuala Alam Bengkalis is profitable so that it is feasible to build an home industry. Break Even Point (BEP) The results showed that the average BEP production of dried Lomek Fish processing business in Bumdes Kuala Alam Bengkalis was 28 Kg per production. However, the results showed that the BEP price of dried Lomek fish processing business in Bumdes Kuala Alam Bengkalis averaged 31,582 Rp/kg.