Analisis Kelayakan Usaha Pengolahan Kopi pada Kelompok Usaha Bersama Robusta Akur di Kabupaten Temanggung

Abstract

Coffee plants are one of leading commodities in Temanggung Regency that has not been widely used in off-farm subsystem. The government also pay attention to this industry. Form of government attention such as by forming Kelompok Usaha Bersama then provide investment aid as a stimulus to the Kelompok Usaha Bersama, to run the business. One of business group at Temanggung regency who get help are Kelompok Usaha Bersama Robusta Akur. Assistance given to Kelompok Usaha Bersama a building and a set of coffee processing machines. Feasibility study is required to analyze the coffee processing business investment assistance and machine building. The main aspect is the feasibility in non financial aspects and financial aspects. Consists of non financial aspects are market aspects, technical, management, sosial and environmental. The analysis was also performed on the changes around the business by using a switching value analysis. Switching value to use analyze the maximum change of costs and benefits. The analysis shows the feasibility of investing in the implementation of the coffee processing business. The analysis showed that, the NPV value obtained Rp43 507 123, IRR of 30.16 percent, Net B/C of 1.50; Gross B/C at 1.04, and Payback Period for 8.81 years. In the sensitivity analysis with the value obtained by switching approaches the maximum limit decrease in production by 12.74 percent and an increase in the cost of raw material costs by 29.45 percent. Results of the analysis showed that coffee processing business is sensitive to changes in the amount of production but is not sensitive to changes in raw material costs.