ANALISIS FINANSIAL USAHA PETERNAKAN PEMBIBITAN SAPI POTONG RAKYAT DI DAERAH PERTANIAN LAHAN KERING : Studi Kasus di Wilayah Kecamatan Semin, Kabupaten Gunungkidul, Daerah Istimewa Yogyakarta
Abstrak: The purpose of this
study was to determine the financial feasibility and break even point on the
cattle's breeding farms. Taking place
in the three sites in the rural areas
with the highest, moderate and lowest on population of beef cattle, such
as villages of Kemejing, Candirejo ,
and Pundungsari all of them in the district of Semin, Gunung Kidul
regency, Yogyakarta. This study was conducted in September up to October 2011.
The using methode of survey to collect
primary data from 60 farmers respondents and secondary data from relevant
agencies. Sample was determined by purposive sampling. Financial analysis of
the cattle's breeding farms using investment criteria such as a benefit cost
ratio (BCR), net present value (NPV), internal rate of return (IRR), payback period
of credit (PPC), and the break even point (BEP) based on 8 years investment
with a discount factor of 12% per year. The analysis showed that the BCR value
of 1.61; NPV of 12.308.146,72; IRR of
23.40%; PPC for 4.53 years and the BEP value is based on sales amounted to Rp
25,991,672.10 or based on 6 heads of animal units. The conclusion of this study
is a cattle's breeding farms in dryland farming areas are eligible to run with
BEP on 6 heads of beef cattle
Kata Kunci: Financial
analysis, beef cattle, breeding, BEP, dryland farming
Penulis: Eka Handayanta,
Endang Tri Rahayu, Muji Sumiyati
Kode Jurnal: jppeternakandd160414