ANALISIS FINANSIAL INDUSTRI RUMAH TANGGA BAKPIA DI WILAYAH KOTA YOGYAKARTA

https://doi.org/10.22146/agroekonomi.16697

Ismiyati Handayani(1*), Ken Suratiyah(2), Masyhuri Masyhuri(3)

(1) Fakultas Pertanian Universitas Gadjah Mada
(2) Fakultas Pertanian Universitas Gadjah Mada
(3) Fakultas Pertanian Universitas Gadjah Mada
(*) Corresponding Author

Abstract


The purpose of this study was to determine the financial performance of home indutrsies bakpia (liquidity, solvency, profitability, and business feasibility) and the problems faced by the domestic industry bakpia of the city. The results indicate that the average total cost incurred by craftsmen bakpia in Yogyakarta during the year 2010 amounted to Rp 53.489.439. The average revenue earned Rp 138.384.272, the average income of Rp 84.894.833 and profit earned on average of Rp 6.624.991. Value of R/C ratio of more than 1, ie 2.587> 1, the productivity of capital is greater than the prevailing bank lending rate that is 149%> 11%. Breakeven analysis shows that the domestic industry revenues were above bakpia BEP value of Rp 138384272> Rp 28.185.652, bakpia production is above the BEP value 10 422 boxes of> 2125 boxes, and the price is above the value bakpia also BEP for Rp 13.269/boxes> Rp 5.132/boxes. Thus the domestic industry in the city of Yogyakarta bakpia profitable and worth the effort. The results of the liquidity of financial research shows that the quick ratio, current ratio and cash ratio shows bakpia domestic industry is able to immediately pay off the smooth, Solvency indicates the value of total debt to equity ratio and total debt to assets ratio is less than or equal to 100% so that companies able to pay all its debts, while the profitability of domestic industry shows bakpia able to make a profit because the value of profitability ratios is quite high.
Tujuan dari penelitian ini adalah untuk mengetabui kinerja finansial (likuiditas, solvabilitas, profitibilitas dan kelayakan usaha) dan rnasalah yang dihadapi industri rumah tangga bakpia di Kota Yogyakarta. Hasil penelitian menoojukkan rata-rata total biaya pengrajin bakpia di Yogyakarta taboo 20I0 adalah Rp 53.489.439. Rata-rata penerimaan adalah Rp 138.384.~72, rata-rata pendapatan adalah Rp 84.894.833 sedangkan rata-rata keuntungan per orang adalah Rp 6.624.991. Rasio RfC lebih dari 1 yakni 2.587, nilai produktivitas modallebih tinggi dari suku bunga pinjarnan bank (11%) yakni 149%. Analisis BEP menunjukkan pendapatan industri domestik di atas BEP (Rp 28.185.652) yakni Rp 138 384 272, produksi bakpia di atas BEP produksi (2.125 kotak) yakni 10 422 kotak dan harga bakpia di atas harga BEP (Rp 5.132 per kernasan) yakni Rp 13.269 per kernasan. Hal ini menoojukkan bahwa industri bakpia di Kota Yogyakarta menguntungkan dan layak diusahakan. Hasil analisis finansial menoojukkan bahwa quick ratio, current ratio and cash ratio mampu ootuk membayar hutang, Solvabilitas menoojukkan bahwa rasio total hutang terhadap ekuitas dan rasio total hutang terhadap aset kurang dari atau sarna dengan 100% sehingga perusahaan rnampu memenuhi ootuk membayar seluruh hutang diman8 profitabilitas dari industri bakpia menoojukkan bahwa bakpia dapat untuk menghasilkan keuntungan karena nilai rasio profitabilitas yang tinggi.

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DOI: https://doi.org/10.22146/agroekonomi.16697

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