Salah satu jenis udang yang saat ini gencar dibudidayakan adalah udang vaname (Litopenaeus vannamei). Segmentasi usaha pembenihan mempunyai peranan penting pada sektor budidaya perikanan yang disertai dengan perkembangan unit hatchery yang cenderung semakin meningkat. Kualitas benur merupakan faktor yang sangat berpengaruh terhadap keberhasilan budidaya pada segmentasi pembesaran udang vaname sehingga perlu dilakukan suatu upaya dalam rangka mengatur kegiatan produksi benih udang vaname agar terciptanya benih yang berkualitas dengan keuntungan yang sepadan. Penelitian ini dilakukan untuk mengetahui performansi kinerja budidaya dan mengkaji analisis finansial tentang pembenihan udang vaname. Kajian dilakukan dengan metode observatif dan wawancara di PT. Esaputlii Prakarsa Utama selama 59 hari dan dilakukan studi literatur sebagai data sekunder pada isi kajian. Hasil kajian menunjukan bahwa rata-rata produktivitas larva udang vaname 23.160.000 ekor/siklus, FR 95%, HR 94%, dan SR 42%. Dengan hasil analisis finansial biaya investasi Rp 3.022.383.000, biaya penyusutan 232.203.000/tahun, biaya tetap 1.327.203.000/tahun, biaya tidak tetap 563,217,000/tahun, keuntungan 2.231.755.830/tahun, BEP Harga 1.397.055.789 /tahun, BEP unit 28.238.337 ekor/tahun, PP 1,22 Tahun, dan R/C Ratio 6,9.One type of shrimp that is currently intensively cultivated is vaname shrimp (Litopenaeus vannamei). Hatchery business segmentation has an important role in the aquaculture sector accompanied by the development of hatchery units that tend to increase. The quality of Fry is a factor that greatly influences the success of cultivation in the segmentation of vaname shrimp enlargement so it is necessary to make an effort in order to regulate vaname shrimp seed production activities in order to create quality seeds with commensurate profits. This study was conducted to determine the performance of aquaculture performance, and assess the financial analysis of vaname shrimp hatchery. The study was conducted by observative method and interviews at PT. Esaputlii main initiative for 59 days and conducted a literature study as secondary data on the contents of the study. The results showed that the average productivity of vaname shrimp larvae was 23,160,000 head / cycle, FR 95%, HR 94% and SR 42%. With the results of financial analysis of investment costs Rp 3,022,383,000, depreciation costs 232,203,000 /year, fixed costs 1,327,203,000 /year, non-fixed costs 563,217,000 /year, profit 2,231,755,830 /year, BEP price 1,397,055,789 /year, BEP unit 28,238,337 tail/year, PP 1.22 years and R/C ratio 6.9.
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