INVESTIGATION OF FINANCIAL AND VALUE ADDED OF CRYSTAL PALM SUGAR AGRO INDUSTRY
Keywords:
financial, added value, crystal palm sugarAbstract
The research aimed to find out the processing of crystal palm sugar of KBU PKBM Al -Mubarokah; to analyze total production cost, profit, and feasibility of crystal palm sugar; to calculate BEP and value added of crystal palm sugar agro industry as diversified palm sugar product. The method used in the research was a case study of KBU crystal palm sugar of PKBM Al Barokah at the Cikuya Village, Culamega District, Tasikmalaya Regency. Respondent were determined using census sample technique to all the 30 farmer member of KBU crystal palm sugar of PKBM Al – Barokah. Based on the results and discussion, it is calculated that financially, crystal palm sugar agro industry was profitable as the weekly actual production volume of 52.5 kg and the weekly actual revenue Rp 787.702.00 above the BEP both for production unit and money. The weekly BEP of production volume was at 1.39 kg with revenue of Rp 20.702.00, the crystal palm sugar agro industry was efficiently carried out indicated with the R/C ratio greater than 1.86. The value added that is generated from the processing of sugar palm sap into the crystal palm sugar was Rp 2.834.00 per liter, Rp 810.00 was the labor cost, and Rp 2.024.00 was the profit.
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