Analisis Profitabilitas Sistem Bagi Hasil Peternakan Ayam Broiler Kasus PT Kusuma Niaga Persada Nusantara

Abstract

Kusuma Niaga Persada Nusantara Company is one of broiler company which is used share holder system between the company and the farmer. Research aims were 1) to study Kusuma Niaga Persada Nusantara Company management, 2) to calculate level of released expense and 2) to analyze profit sharing system. The research conducted on April 24 till June 30, 2005 in Kusuma Niaga Persada Nusantara Company countryside of Kemuning Kidul, Gurah Subdistrict, Kediri Regency, East Java. Data were analyzed using Break Even Point, Marginal Income Ratio (MIR), Margin of Safety (MOS) and Rentability analysis, Kusuma Niaga Persada Nusantara Company profit in June 2004 till May 2005 is Rp 24,044,448.71. The Break Even Point is 7,064.60 kg or the sales revenue is Rp 50,602,705.00. Total revenue for one year of production is Rp 406,065,200.00 and the total cost is Rp 382,020,737.35 (consisted of Rp 3,542,189.35 for fixed cost and Rp 378,478,548.00 for variable cost). The result of MOS and MIR showed the capability to get profit below the MIR value 7% from broiler sales for year and also the economic rentability is 6.29%. The capital rentability value is 1.42%.