Analisis Keuntungan dan Sensitivitas UMKM Makanan Ringan Berbahan Baku Singkong di Kecamatan Gedong Tataan

Abstrak

Micro, Small and Medium Enterprises (SMEs) play a role in the national economy, reaching 57% of Gross Domestic Product (GDP) of Indonesia and able to provide employment to 96%. The majority of SME entrepreneurs in low-income with minimal constraint processing technology, venture capital, minimal mapping consumer tastes that can provide a business advantage, and the scale of production is not optimal. That requires research on the optimization of production scale so that SMEs are able to apply the concept of appropriate production to increase revenue SMEs. The purpose of this study are: (1) analyze the benefit of SMEs through financial feasibility analysis, and (2) analyze the sensitivity / sensitivity SMEs to changing income structure and costs. The research was conducted in the District of Gedong Tataan Pesawaran District. The sample in this study is the manager of SME snacks made from cassava. Methods of data analysis using financial analysis and linear programming analysis using software ABQM. SMEs snacks produces three types of products, namely kelanting, cassava chips, and mangle / crackers. The results of the financial analysis shows that efforts snacks economically viable with a NPV kelantingRp58.588.790, -, chips Rp110.767.190, -, and mangle / crackers for Rp8.040.965, -. Net B / C kelanting 2.942, 12.268 chips, and mangle / crackers 1.161. Kelanting IRR of 120%, 640% chips, and mangle / crackers 11%. As for the timing of the break even point forthe product kelanting 1 year 5 months, 1 year and 3 months chips, and mangle 2 years and 9 months. The next test conducted sensitivity analysis through the two simulations that raise production costs by 10% and reduce production by 10%. Based on the obtained product is still not considered sensitive / sensitive and economically viable is kelanting and chips.Keywords: SMEs, Profit, Snacks, cassava