CD Skripsi
Analisis Nilai Tambah Ikan Bilih Goreng Di Usaha Dagang Sumpur Makmur Kecamatan Batipuh Selatan Kabupaten Tanah Datar Provinsi Sumatera Barat
ABSTRACT
This research was conducted from June to July 2021 at the Bilih Fried
Fish Trading Business, Sumpur Makmur, South Batipuh Subdistrict, Tanah Datar
Regency, Riau Province. This study aims to determine the amount of added value
generated by the Sumpur Makmur Fried Bilih Fish Trading Business and to
determine the BEP (Break Event Point) value in the business. The method used in
this research is the case study method at the Sumpur Makmur Fried Bilih Fish
Trading Business, namely the research focused on a particular case to be observed
and analyzed carefully to completion. The respondents in this study were the
owner of the Sumpur Makmur Fried Bilih Fish Trading Business.
The results of this study indicate that the added value obtained from UD.
Sumpur Makmur is IDR. 32,163,-/kg with a Value Added Ratio of 38.59% Fixed
costs incurred for processing Bilih fried fish are IDR. 46,583,33,-/one production
while variable costs incurred are IDR. 3,667,500,-/one production. The basic price
of raw Bilih fish is Rp. 50,000,-/kg while the selling price of fried Bilih fish is Rp.
250,000, -/kg so that there is a profit of Rp. 200,000,-. Break-even point of sales
(BEP) occurred in sales of 14.67,/kg or Rp.220.933,735,-. In other words, the
fried Bilih fish business is quite safe to operate. Considering that basically the
business of processing Bilih Fried fish is quite profitable, then to increase the
amount of profit it can be attempted by producing above the break-even point by
increasing the amount of production product.
Kywords: BEP, Value Added
1 ) Student In Faculty Of Fisheries Marine University Of Riau
2) Lecture In Faculty Of Fisheries Marine University Of Riau
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