ANALISIS EKONOMI DAN NILAI TAMBAH PRODUKSI EMPING JAGUNG DI DESA CIMANGGUNG, KECAMATAN CIMANGGUNG KABUPATEN SUMEDANG
DOI:
https://doi.org/10.23960/jtep-l.v6i1.%25pAbstract
Diversifikasi biji jagung menjadi makanan yang memiliki nilai jual tinggi di Kecamatan Cimanggung dilakukan melalui produksi emping jagung. Namun perlu dilakukan analisis ekonomi dan nilai tambah untuk keberlanjutan usaha. Metode yang digunakan pada penelitian ini analisis ekonomi yang meliputi biaya produksi, harga pokok produksi, titik impas dan kelayakan usaha yang meliputi Net Present value (NPV), benefit cost ratio analysis (BC Rasio), Internal Rate of Return (IRR) dan payback period analysis (PBP) serta analisis nilai tambah. Data dikumpulkan melalui wawancara mendalam dan pengelola usaha emping jagung. Hasil penelitian menunjukkan harga pokok produksi emping jagung siap konsumsi adalah adalah Rp. Rp.17.337 perkg., dengan titik impas produksi 1.606 kg pertahun, BC rasio sebesar 1,99, NPV sebesar Rp.621.028.931 pertahun IRR sebesar 79,38%, PBP selama 2 bulan, nilai tambah sebesar Rp.16.130 per kg dengan rasio 65,29 persen dan keuntungan Rp. 13.081 per kg. Berdasarkan hasil analisis dapat disimpulkan bahwa usaha pengolahan emping jagung siap konsumsi layak.
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