KINERJA UD. SARI PURBA DELIMA PUTIH PADA MASA PANDEMI COVID-19

https://doi.org/10.36441/mae.v4i1.266

Authors

  • Indri Mustikasari Universitas Muhammadiyah Malang
  • Rahayu Relawati Universitas Muhammadiyah Malang
  • Istis Baroh Universitas Muhammadiyah Malang

Keywords:

NPV, B/C Ratio, Profitability Ratio, IRR, Analisis Sensitivitas.

Abstract

Produk pertanian sebagian besar merupakan produk yang mudah rusak pada saat, sehingga diperlukan optimalisasi pemanfaatan produk pertanian saat pascapanen. Penelitian ini dilaksanakan di UD. Sari Purba Delima Putih. Metode analisis yang digunakan adalah analisis SWOT, Net Present Vaue (NPV), Net B/C, Profitability Ratio, IRR, serta analisis sensitivitas. Hasil analisis kelayakan usaha menunjukkan NPV sebesar -Rp7.627.676, nilai gross B/C ratio sebesar 0,93, nilai net B/C ratio sebesar 0,65, profitabilitas ratio sebesar 0,78 dan nilai IRR sebesar 4,15 persen. Nilai sensitifitas usaha jika investasi naik 15 persen sebesar -21,59 persen dan benefit naik 10 persen adalah sebesar -8 persen. Berdasarkan nilai kelima kriteria tersebut, maka usaha keripik UD. Sari Purba Delima Putih tidak layak secara finansial untuk dikembangkan. Strategi yang dapat digunakan untuk meningkatkan kinerja usaha pada masa pandemi Covid-19 adalah dengan melakukan riset serta memperhatikan produk, promosi, harga, dan tempat.

Published

2021-09-26

Issue

Vol. 4 No. 1 (2021): Management and Accounting Expose 2021

Section

Artikel
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