Analisis Kinerja Finansial Usaha Perkebunan Kelapa Sawit Rakyat di Kabupaten Pelalawan
Abstract: The success of a
business can be measured by its financial performance. Information on financial
performance is very important because it will be able to evaluate financial
aspects that improve financial performance and avoid the business from the
threat of bankruptcy. The objective of this study is to analyse financial
performance of oil palm smallholders plantation in Pelalawan Regency. Then, a
comparative study amongs different types of smallholders was also implemented.
Three types of smallholder plantation are examined in this study, i.e., KKPA,
PIR and Swadaya. Four financial performance indicators have been used in this
analyses such as independent sample t test of profitability ratio, liquidity
ratio, solvability ratio, and effectivity ratio. The results shows that the
smallholders have relatively good financial performance. There is no
significant difference in income between KKPA and PIR while the income is
significantly different between scheme smallholders (KKPA and PIR) and
Independent smallhorders.
Penulis: Indah Sari Tarigan,
Sakti Hutabarat, Suardi Tarumun
Kode Jurnal: jppertaniandd140591
