ANALISIS FINANSIAL USAHA PEMASARAN IKAN HIAS AIR LAUT DI DESA BULUTUI KECAMATAN LIKUPANG BARAT KABUPATEN MINAHASA UTARA - Ciarso, Candra; Tambani, Grace O.; Aling, Djuwita R.R.; Sondakh, Srie J.; Longdong, Florence V. (AKULTURASI, 2022)
Abstract The purpose of this study is to determine the financial feasibility of marketing marine ornamental fish which is the business of fishermen in Bulutui Village, West Likupang District. The method of data collection using the census method. The data collected consists of primary data and secondary data. Research data is processed in a qualitative descriptive manner, which is data processing through logical considerations with a systematic discussion of writing, and quantitative descriptive is data processing in the form of numbers using calculations. In order to determine the feasibility of the business, a financial analysis is carried out, namely operating profit, net profit, profit rate, benefit cost ratio, profitability, break event point. The results of the research show that the marketing of marine ornamental fish in Bulutui Village has a marketing channel that starts from fishermen to collectors after it is distributed to consumers. The results of the feasibility analysis of the marketing of seawater ornamental fish in Bulutui Village through the calculation that the operating profit value gets a result of Rp. 35,285,000; net profit of Rp. 25,189,534, a profit rate of 40%, and a B/CR value of 1.40 indicates that the business is feasible to run. Profitability of 59% indicates that the business being carried out is included in the sufficient category. BEP sales of Rp. 25,185,018.98; and the unit BEP value is 318 individuals. Keywords: financial analysis; marine ornamental fish; Bulutui Village Abstrak Tujuan dalam penelitian ini mengetahui kelayakan finansial dari usaha pemasaran ikan hias air laut yang menjadi usaha para nelayan di Desa Bulutui Kecamatan Likupang Barat. Metode dalam pengambilan data menggunakan metode sensus. Data yang dikumpulkan terdiri atas data primer dan data sekunder. Data penelitian diolah secara deskriptif kualitatif yang merupakan pengolahan data melalui pertimbangan-pertimbangan logika dengan pembahasan penulisan yang sistematis, dan deskriptif kuantitatif merupakan pengolahan data yang berbentuk angka dengan menggunakan perhitungan. Guna mengetahui kelayakan usaha maka dilakukannya analisis finansial, yaitu operating profit, net profit, profit rate, benefit cost ratio, rentabilitas, break event point. Hasil dari penelitian bahwa pemasaran ikan hias air laut di Desa Bulutui memiliki saluran pemasaran yang dimulai dari nelayan ke pedagang pengumpul setelah itu disalurkan ke konsumen. Hasil analisis kelayakan usaha pemasaran ikan hias air laut di Desa Bulutui melalui perhitungan yaitu nilai operating profit mendapatkan hasil sebesar Rp. 35.285.000; net profit sebesar Rp. 25.189.534, profit rate sebesar 40%, dan nilai B/CR 1,40 menandakan bahwa usaha tersebut layak dijalankan. Rentabilitas sebesar 59% menunjukan bahwa usaha yang dijalankan termasuk dalam kategori cukup. BEP penjualan sebesar Rp. 25.185.018,98; dan nilai BEP satuan sebesar 318 ekor. Kata kunci: analisis finansial; ikan hias air laut; Desa Bulutui