Analisis Finansial Usaha Budidaya Ikan Nila di Desa Tetey Kecamatan Dimembe Kabupaten Minahasa Utara - Kotambunan, Olvie V.; Andaki, Jardie A.; Tambani, Grace O. (AKULTURASI, 2024)
Abstract The purpose of this study was to identify and analyze the cost structure of a tilapia fish farming business in Tetey Village, Dimembe District, and to analyze the feasibility of this business. The study was conducted in Tetey Village, Dimembe District, North Minahasa Regency, using a census method. The respondents were 10 tilapia fish farmers in Tetey Village. The analysis tools used were the formulas: Operating Profit, Net Profit, Profit Rate, Benefit Cost Ratio, Profitability, and Break-Even Point. The results showed that the cost structure consisted of: Total Investment Cost of IDR 82,250,000, Total Fixed Costs of IDR 6,645,000, Total Variable Costs of IDR 90,750,000, and Total Expenses of IDR 97,395,000. Furthermore, the financial analysis results are as follows: Operating Profit Value of IDR 1,000,000. 127,650,000, Net Profit of Rp121,005,000, Profit Rate of 124%, Break-even Point (BCR) of 2.24, Profitability of 147%, Break-even Point (BEP) of Rp11,358,974, and Break-even Point (BEP) per unit of 405,677 kg. These values ​​indicate that the tilapia fish farming business in Tetey Village is feasible. Keywords: financial analysis, tilapia fish farming, Tetey Village Abstrak Tujuan penelitian adalah untuk mengidentifikasi dan menganalisis struktur biaya dari usaha budidaya ikan nila di Desa Tetey. Kecamatan Dimembe. Serta menganalisis kelayakan usaha dari usaha budidaya ikan nila di Desa Tetey. Lokasi penelitian dilaksanakan di Desa Tetey Kecamatan Dimembe Kabupaten Minahasa Utara dengan menggunakan metode penelitian sensus, dengan responden berjumlah 10 orang. Responden dalam hal ini yaitu petani ikan yang membudidayakan ikan nila di Desa Tetey. Alat analisis yang digunakan menggunakan rumus Oprating Profit, Net Profit, Profit Rate, Benefit Cost Ratio, Rentabilitas, Break Even Point. Hasil penelitian menunjukan bahwa Struktur Biaya terdiri dari: Total Biaya Investasi sebesar Rp82.250.000, Total Biaya Tetap Rp6.645.000, Total Biaya Tidak Tetap Rp90.750.000 dan Total Biaya Rp97.395.000. Selain itu Hasil Analisis Finansial adalah sebagai berikut Nilai Operating Profit Rp127.650.000, Nilai Net Profit Rp121.005.000, Profit Rate 124%, Nilai BCR 2,24, Nilai Rentabilitas 147%, BEP Penjualan Rp11.358.974 dan BEP Satuan 405,677 kg. Nilai-nilai ini menunjukkan bahwa usaha budidaya ikan nila di Desa Tetey layak untuk dijalankan. Kata kunci: analisis finansial, usaha budidaya ikan nila, Desa Tetey