ANALISIS NILAI TAMBAH BUAH SALAK SEBAGAI BAHAN BAKU DODOL SALAK PADA UD MANDIRI DI DESA PANGU I KECAMATAN RATAHAN KABUPATEN MINAHASA TENGGARA

Abstract

The objective of this research is to analyze and to compare the added value and profit of processing “salak†to “dodol salak†based on type of harvesting. This research was conducted for 3 months from April to June 2018 at UD Mandiri in Pangu I Village, Ratahan District, Southeast Minahasa. Data used are primary data obtained by interviewing to business owner using questionnaires. Data analysis of the data used is added value with the formula of NTp = (NTp = Na - (Bb + Bp + Bbp) and profit analysis using the formula π = (π = TR – TC). Results showed that businnes of “dodol salak†generate added value at big harvest (panen raya) is Rp. 19,399,652.78, at medium harvest (panen sedang) is Rp. 18,649,652.78, and at small harvest (panen kecil) is Rp. 17,749,652.78. The business profits of “dodol salak†at the big harvest (panen raya) is Rp.8,499,652.78, at medium harvest (panen sedang) is Rp.7,749,652.78, and at small harvest (panen kecil) is Rp. 6,849,652.78. The highest added value of “dodol salak†at big harvest (panen raya) was 9.30 percent greater than at small harvest (panen kecil), and 4.02 percent that at the medium harvest (panen sedang). The highest business profit from “dodol salak†at the big harvest (panen raya) which was greater 24.09 percent than at the small harvest (panen kecil), and 9.68 percent than at the medium harvest (panen sedang). *llr+eprm*.