Analisis Biaya Produksi Usaha Persuteraan Alam: Studi Kasus di Kabupaten Polewali Mandar Sulawesi Barat dan Kabupaten Enrekang Sulawesi Selatan

Abstract

Sericulture is a part of social forestry programmes to improve the welfare of society, which live mainly around forest areas. In order to compete and overcome the obstacles that exist in Sericulture business today, production cost analysis should be done, as an important component in decision-making. The objective of this study is to determine production cost including break even point (BEP), and profitability rate. This study was conducted at Polewali Mandar Regency West Sulawesi and Enrekang Regency South Sulawesi in November untill December 2011. The results showed that: (a) the largest cost in Polewali Mandar Regency was at sericulture process that is 36,8% while in Regency Enrekang was at weaving process 53,8%; (b) production costs of cocoon in Enrekang Regency Rp 24.310/kg, the production cost of yarn Rp 393.940/kg, production cost of kain ikat Rp 197.340/sheet, and production cost of kain sarung Rp 303.440/sheet. While the cost of producing kain sarung in Polewali Mandar Regency Rp 143.940/sheet; (C) Break-even point of farmers group in Polewali Mandar Regency was 119 sheet of kain sarung in a year. Break even point of KUB Sinar Buntu Kurung was 2647,15 kg cocoons in a year. Break even point of UPT Tekstil was 481,5 kg silk yarn in a year. Break even point of Pertenunan Nenek Mallomo was 68 sheet of kain ikat in a year and 826 sheet of kain sarung in a year; (d) Profitability rate was obtained by Farmers Group Pallis is 25,1% from production costs, KUB Sinar Buntu Kurung was 43,9%, Pertenunan Nenek Mallomo was 26,7% for kain ikat, While UPT Tekstil suffer loss; (e) An integrated sericulture process in Polewali Mandar Regency have ROI point at 3,3%. Sericulture process in Regency Enrekang which done separately, reached ROI point at 15,7% on cocoons production stage. At fabric production, Pertenunan Nenek Mallomo have ROI point at 6,7%. While ROI point at spinning process in UPT Tekstil showed negative value.