Analisis Performa Manajemen dan Kinerja Keuangan Penggemukan Domba Sebelum dan Saat Covid-19 (Studi Kasus di CV Mitra Tani Farm)

Abstract

Peternakan domba merupakan sub sektor penting dalam meningkatkan perekonomian dan kesejahteraan masyarakat di Indonesia. Domba sebagai salah satu komoditas unggulan di bidang peternakan memiliki prospek yang cukup baik untuk dikembangkan. Namun, adanya pandemi Covid-19 membuat perekonomian di Indonesia menurun dan berdampak pada pengusaha peternakan yang salah satunya yaitu usaha ternak domba. Analisis kinerja keuangan diperlukan untuk keberhasilan relatif bisnis melalui analisis rasio keuangan yaitu rasio likuiditas dan profitabilitas. Penelitian dilakukan untuk mengkaji performa manajemen penggemukan dan menganalisis kinerja keuangan sebelum hingga saat pandemi Covid-19 berlangsung pada usaha penggemukan domba di CV Mitra Tani Farm Kecamatan Ciampea, Kabupaten Bogor. Hasil penelitian ini menunjukkan performa yang baik pada manajemen penggemukan domba, dilihat dari rata-rata PBBH domba yang dihasilkan 100 gram per hari. Performa kinerja keuangan pada usaha penggemukan di CV Mitra Tani Farm juga termasuk dalam kategori baik meskipun mengalami penurunan saat pandemi covid-19. Rasio keuangan yang dihasilkan di antaranya GPM, NPM, ROI, dan ROE tahun 2019 sebesar 49%, 16%, 12%, 12%, serta tahun 2020 sebesar 50%, 13%, 9%, dan 9%.

Sheep farming is an important sub-sector in improving the economy and people's welfare in Indonesia. Sheep as one of the leading commodities in the livestock sector has good prospects for development. However, the existence of the Covid-19 pandemic has made the economy in Indonesia decline and has had an impact on livestock entrepreneurs, which one is of the business is sheep farming. The analysis of financial performance is necessary for the relative success of the business through financial ratio analysis, which is the ratio of liquidity and profitability. This research was conducted to examine the performance of fattening management and to analyze financial performance during the Covid-19 pandemic in the sheep fattening business at CV Mitra Tani Farm, Ciampea District, Bogor Regency. The results of this study showed good performance in sheep fattening management, in terms of the average ADG of sheep produced 100 grams per day. The financial performance of the fattening business at CV Mitra Tani Farm is also at the good category, even though it experienced a decline during the Covid-19 pandemic. The resulting financial ratios include GPM, NPM, ROI and ROE in 2019 are 49%, 16%, 12%, 12%, and in 2020 are 50%, 13%, 9%, and 9%.