ANALISIS BREAK EVEN POINT (BEP) KOMODITAS MINYAK PALA DI PT. PERKEBUNAN NUSANTARA IX (PERSERO) KEBUN NGOBO SEMARANG

OKTAVIANINGSIH, ERNA (2010) ANALISIS BREAK EVEN POINT (BEP) KOMODITAS MINYAK PALA DI PT. PERKEBUNAN NUSANTARA IX (PERSERO) KEBUN NGOBO SEMARANG. Other thesis, Universitas Sebelas Maret.

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    Abstract

    Erna Oktavianingsih. H 0306015. 2010. Break Even Point (BEP) Analysis of Nugmet Oil at PT. Perkebunan Nusantara IX (Persero) Kebun Ngobo Semarang 2004-2008. Giudance by Dr.Ir.Hj. Suprapti Supardi, MP. and Ir. Suprapto. Agriculture Faculty. Sebelas Maret University. Surakarta. One of agricultural commodity which have prospektive in international market is nutmeg plantation. This thing because of this commodity is able to product atsiri oil. Nutmeg oil is also known with oleum myristicae or oleum myrist. PT. Perkebunan Nusantara IX (Persero) is one of State Ownership Company that cultivate some of agricultural commodity, such as cofffe, rubber, tea, nutmeg, and other. The purpose of this reseach is to account amount of production and revenue of nugmet oil at PT. Perkebunan Nusantara IX (Persero) Kebun Ngobo Semarang in break even condition. Beside that to analyse sensitivity concern with large of profit, if there are increasing or decreasing of volume production, cost production, and selling price. The basic methode of this reseach is descriptive analysis methode. Location of research is choose by purposive that is PT. Perkebunan Nusantara IX (Persero) Kebun Ngobo Semarang because it is the only one company that product nugmet oil in Central Java. The tipe and source data which is use is primary and secondary data, especially data of production and data of cost in the year 2004-2008. The collection data by observation, interview, and recording. The result of this reseach show that total production and revenue from the effort nugmet oil at PT. Perkebunan Nusantara IX (Persero) Kebun Ngobo Semarang during 2004-2008 had passed break even point and had gotten profit. Total production in break even condition during 2004-2008 successively is 3.045 kg; 4.057 kg; 4.113 kg; 3.549 kg; and 2.081 kg. Total revenue in break even condition during 2004-2008 successively is Rp 738.322.332,00; Rp 951.438.557,00; Rp 958.647.596,00; Rp 834.010.204,00; and Rp 840.652.212,00. Sensitivity analysis is use to know sensitivity toward the change that is happened upon increasing and decreasing the important variable. According to the result of this reseach indicated that decreasing 4,81% and 32,88% of volume production, increasing 13,09% and 25,02% of cost production and decreasing 0,61% and 3,30% of price, PT. Perkebunan Nusantara IX (Persero) Kebun Ngobo still afford pass break even point and get profit. Whereas the decreasing 34% of volume production, increasing 96% of cost production, and decreasing 33,4% of selling price will change the company’s condition that they must get disadvantages because the production is not exceed break even point. The suggestion that can given from the reseach is (1) there are need the existence of the make-up of crop conservancy activity that are mowing, fertilization, eradication of disease pest. (2) there are need rejuvenation to replacing unreproductive crop with the new one that is done step by step. (3) there are need development activity of nugmet oil processing especially at draining process. (4) there are need development of effort nutmeg syrup processing because it is benefit to health. Beside that, nugmet syrup have higher economic value than only made to compost.

    Item Type: Thesis (Other)
    Subjects: S Agriculture > S Agriculture (General)
    Divisions: Fakultas Pertanian
    Fakultas Pertanian > Agribisnis
    Depositing User: Andika Setiawan
    Date Deposited: 13 Jul 2013 22:25
    Last Modified: 13 Jul 2013 22:25
    URI: https://eprints.uns.ac.id/id/eprint/3431

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