Analisis Kinerja Keuangan Usaha Penggemukan Sapi dan Kambing (Studi Kasus Di CV. ABK, Kabupaten Lampung Selatan)
DOI:
https://doi.org/10.25181/jofsa.v7i1.2673Keywords:
financial performance, livestock, profitability ratioAbstract
The purpose of this study was to analyze the financial business performance of cattle and goats rearing in CV. ABK. This research is a case study located in Candi Mas Village, Natar District, South Lampung Regency, Lampung Province. The choice of location was done deliberately. The analytical method used is the analysis of financial performance which includes profitability ratios, liquidity ratios, and solvency ratios. Overall, the business of cattle and goats rearing in CV. ABK South Lampung Regency is a good category. The average value of the liquidity ratio, namely the current ratio (486.76%) and the quick ratio (310.68%) are more than a predetermined standard. The average value of the solvency ratio, namely the Debt to Asset Ratio (5.26%) and Debt to Equity Ratio (6.30%) is not more than 50%. The average value of the profitability ratio, namely Profit Margin (10.99%), Return on Equity (22.53%), and Return on Assets (21.54%) is more than 1.5%. Decrease in financial performance in 2020 profitability ratios was due to the impact of Covid-19. However, in 2021 the performance of the cattle and goat rearing business at CV. ABK began to improve.
Downloads
References
Apriani, A., Anugrah, D., & Malik, A. (2022). Webinar Nasional HUMANIS 2022. 2(2), 388–394.
Badan Pusat Statistik. (2021). Peternakan dalam Angka Tahun 2021. In Badan Pusat Statistik Indonesia. https://www.bps.go.id/publication/2022/07/01/f47af5c5d24ff60405106953/peternakan-dalam-angka-2021.html
Badan Pusat Statistik. (2022). Perternakan dalam Angka Tahun 2022. In Badan Pusat Statistik Indonesia. https://www.bps.go.id/publication/2022/06/30/4c014349ef2008bea02f4349/peternakan-dalam-angka-2022.html
Dewantara, A. (2013). ANALISIS KINERJA KEUANGAN PABRIK PAKAN TERNAK RUMINANSIA. Jurnal Manajem Agribisnis, 13(1), 33–44.
Fitriani, C.E.; Arief H.; dan Suryadi, D. (2017). Analisis Kinerja Keuangan Usaha Peternakan Kambing Perah (Studi Kasus Di Salah Satu Perusahaan Kambing Perah Di Kecamatan Cijeruk Kabupaten Bogor). Students E-Journal, 6(1), 1–15.
Harahap, S. S. (2007). Analisis Kritis atas Laporan Keuangan. PT RajaGrafindo Persada.
Padangaran, N. B., Rachmina, D., & Fariyanti, A. (2017). Faktor-Faktor Penentu Kinerja Keuangan Usaha Ayam Broiler Di Kota Kendari. Forum Agribisnis, 7(2), 121–142. https://doi.org/10.29244/fagb.7.2.121-142
Pramadeka, K., & Kusuma, M. (2019). Analisis Laporan Keuangan Terhadap Penilaian Kelayakan Pemberian Pembiayaan Pada Calon Nasabah Bank Syariah. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 7(2), 144–152. https://doi.org/10.37676/ekombis.v7i2.825
Rangkuti, F. (2016). SWOT BALANCED SCORECARD: Teknik Menyusun Strategi Korporat yang Efektif plus Cara Mengelola Kinerja dan Risiko. PT Gramedia Pustaka Utama.
Santoso, B. (2020). Prospek Pengembangan Sapi Potong di Era Normal Baru Pasca Pandemi COVID-19. Prosiding Seminar Teknologi Dan Agribisnis Peternakan VII–Webinar Fakultas Peternakan Universitas Jenderal Soedirman, 7, 15–23. http://jnp.fapet.unsoed.ac.id/index.php/psv/article/view/465
Sembada, P., Hakim, A. dan, & Andik, S. D. . (2021). Dampak Pandemi Covid 19 terhadap Tataniaga Hewan Qurban di Jabodetabek: Studi Kasus pada Mahir Farm. Jurnal Ilmu Produksi Dan Teknologi Hasil Peternakan, 9(2), 64–71. https://doi.org/10.29244/jipthp.9.2.64-71
Solihin, I. (2012). Manajemen Strategik. Penerbit Erlangga.
Solikin, N., Sugiono, S., Linawati, L., & Samari, S. (2022). Pandemi Covid 19 Terhadap Penjualan Dan Daya Beli Hewan Qurban (Idul Adha) Tahun 2020 – 2021 Di Kota Kediri. Jurnal Agriovet, 4(1), 1–10. https://doi.org/10.51158/agriovet.v4i1.584
Tambunan, P. . H. T., Pandjaitan, N. H., & Suryahadi, . (2014). Kinerja Koperasi Peternak Sapi Bandung Utara Lembang, Jawa Barat. MANAJEMEN IKM: Jurnal Manajemen Pengembangan Industri Kecil Menengah, 9(2), 195–203. https://doi.org/10.29244/mikm.9.2.195-203
Wahyudi, J., & Aini, S. Q. (2020). Analisis Kinerja Koperasi Unit Desa Menggunakan Balanced Scorecard. Jurnal Litbang: Media Informasi Penelitian, Pengembangan Dan IPTEK, 16(2), 113–128. https://doi.org/10.33658/jl.v16i2.198
Zulkarnain, Said, D. U., Novita, D., & Wintari, M. (2020). Analisis Komparatif Peternak Penggemukan Sapi Mitra dan Non Mitra Pada PT . Great Gaint Lifestock dan Kelompok Limousin Comparative Analysis of Partner And Non-Partner Cattle Feedlot In Great Giant Lifestock Company and Limousin Farmer Group. Journal of Food System and Agribusiness, 4(1), 42–49.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Journal of Food System and Agribusiness
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish with Journal of Food System and Agribusiness (JoFSA) agree to the following terms:
Authors retain copyright and grant the Journal of Food System and Agribusiness (JoFSA) right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material for any purpose, even commercially) with an acknowledgment of the work's authorship and initial publication in Journal of Food System and Agribusiness (JoFSA).
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Journal of Food System and Agribusiness (JoFSA). Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
