Analisis Nilai Tambah dan Kelayakan Usaha Telur Pecah menjadi Tepung Telur pada CV Johnson Farm
Abstract
CV Johnson Farm merupakan sebuah perusahaan pada sektor peternakan budidaya ayam petelur. CV Johnson Farm belum menangani telur pecah sebesar 28% dan dijual dengan harga rendah. Telur pecah masih layak dikonsumsi dapat diolah menjadi tepung telur. Tujuan penelitian yaitu menganalisis nilai tambah telur pecah menjadi tepung telur serta menganalisis kelayakan pengembangan bisnis tepung telur. Penelitian ini dilaksanakan di Kota dan Kabupaten Bandung pada Bulan Juli hingga Maret 2024. Analisis yang digunakan terdiri dari nilai tambah dan kelayakan usaha non finansial dan finansial. Nilai tambah pengolahan produk sebesar 43%. Hasil analisis finansial dikatakan layak, dengan nilai NPV sebesar Rp402.330.324; IRR sebesar 69%, Gross B/C sebesar 1,09; Net B/C sebesar 7,59 dan Payback period selama 30 bulan. Analisis switching value menoleransi perubahan maksimum penurunan produksi dan harga jual sebesar 8,31302345% serta peningkatan harga input sebesar 18,80982745%. CV Johnson Farm is a company in the poultry farming sector specializing in laying hens. CV Johnson Farm has not addressed the 28% of broken eggs, which are being sold at a lower price. Broken eggs that are still fit for consumption can be processed into egg powder. The purpose of this study is to analyze the added value of broken eggs into egg powder and to analyze the feasibility of developing an egg powder business. This research was conducted in Bandung City and Regency from July 2023 to March 2024. The analysis used includes added value and non-financial and financial business feasibility. The added value of product processing is 43%. The financial analysis results indicate feasibility, with an NPV of Rp402,330,324; an IRR of 69%, a Gross B/C of 1.09; a Net B/C of 7.59 and a Payback period of 30 months. The switching value analysis tolerates a maximum change of 8.31302345% decrease in production and selling price, and an 18.80982745% increase in input prices.