Analisis Break Even Point Usaha Budidaya Ikan Lele (Clarias gariepinus) (Studi Kasus Pada Usaha Budidaya Ikan Lele Banyu Urip di Desa Dawuan Timur Kecamatan Cikampek Kabupaten Karawang)

Abstract

This study aims to analyze the BEP for revenue, BEP for production, and BEP for the selling price of Banyu Urip catfish farming in Dawuan Timur Village, Cikampek District, Karawang Regency. The research method used the case study method. Respondents were taken purposively to the Banyu Urip catfish farming business owners. The results showed that the BEP for Banyu Urip catfish farming business revenue per one production (3 months) was IDR 1,580,142.73, - BEP for production was 90.29 kg and BEP selling price was IDR 12,423 / kg. Thus the Banyu Urip catfish farming business is profitable because the revenue is greater than the BEP revenue, which is Rp. 8,312,500 per one production, the amount of production is greater than the production BEP which is 475 kg, and the selling price is higher than the BEP selling price, which is IDR 17,500 / kg.

Revenue Cost Analysis Pada Usaha Pembenihan Ikan Lele Sangkuriang Sebagai Evaluasi Profit Dt. Farm Group Jawa Barat

“…Berdasarkan perhitungan, nilai BEP unit dari 7 jenis produk sebesar 529.402 ekor dan nilai BEP sales sebesar Rp 154.471.262. Artinya, usaha pembenihan ikan lele sangkuriang DT Farm Group untuk mencapai keuntungan harus menjual benih diatas 529.402 ekor dan total penerimaan yang diperoleh diatas Rp 154.471.262 tiap tahunnya (Wibowo, Nataliningsih, and Permana 2022). menjelaskan bahwa konsep analisis Break Even dapat membantu pemilik dari usaha budidaya lele tersebut dalam merencanakan laba dan pengendalian aktivitas usaha sehingga kerugian yang menjurus ke arah penutupan usaha bisa diminimalkan.…”