TECHNICAL AND FINANCIAL ANALYSIS ON PRODUCTION OF CALAMANSI SYRUP: A CASE STUDY ON “SEGAR ASRI” HOME INDUSTRY IN KAMPUNG MELAYU BENGKULU CITY

Abstract

Cytrus calamansi is one of the agricultural product of Kampung Melayu district in Bengkulu city. It has so abundant production, that many producers want to process them into syrup. The purpose of this study was to analyze and explain technical and financial aspect of a home industry that produced the syrup. This study used primary and secondary data with descriptive quantitative and qualitative approaches. The technical aspects were analyzed based on observed inventories of raw materials, equipments used, human resources, processes of production and layout of facilities. Thefinancial aspects was analyzed using Break Even Point (BEP) calculations in units, BEPs in sales, and R-C Ratio. Results of The research showed that, for technical aspect of raw material stock and handling tecnique for production was always fulfilled. Syrup Calamansi, needs 9.374,7 kg cytrus calamansi dan 4.289,4 kg sugar. The equipment used was not the special mechine but still using the manual squeezer. Remunation received was based on produced raw material ie Rp.1.000,-/Kg. Process of production was done based on order from buyers with work time ie 8 hours 8,8 minutes. The layout was arranged properly, according to order of process production. Material flow chart had been optimalized although moving distance was 27,03 meters. For analysis of industrial profits financial ie Rp. 78.087.796,1per year. BEP for product of 500 ml was 486,62 units and Rp. 11.192.282,29 in sales. Amount of sales production in volume of 500 ml, based on existing value of BEP above, it had profit in its production. Meanwhile for product of 1.000 ml, BEP in unit was 16,91 and BEP in sales was 726.973,19. Amount sales production in volume of 1.000 ml above value of existing BEP so it had profit in its production. For R-C Ratio obtained was 1,67 so the business was profitable and high