| dc.description.abstract | JIHAN ULFAH TSARI. Pengelolaan dan Analisis Usaha Susu Sapi di Koperasi
Produsen Karya Nugraha Jaya Kabupaten Kuningan Jawa Barat. Dibimbing oleh
FARIZ AM KURNIAWAN.
Koperasi Produsen (KP) Karya Nugraha Jaya sebagai koperasi peternak
berperan dalam pengelolaan usaha susu melalui berbagai unit usaha pendukung.
Kegiatan analisis usaha ini bertujuan untuk meningkatkan pemahaman mahasiswa
dalam pengelolaan, menganalisis kelayakan usaha, serta strategi pengembangan
khususnya di koperasi susu. Kegiatan yang dilakukan meliputi pengumpulan,
pengujian, storage penyimpanan dan pendinginan, penjualan dan pengiriman,
penentuan harga, pembayaran, serta analisis usaha. Selama periode Oktober 2024–
Januari 2025, total produksi susu mencapai 2.847.365,5 liter, dengan kontribusi dari
farm KP Karya Nugraha Jaya sebesar 51.865,0 liter atau 1,82%. Beban usaha
tertinggi tercatat pada bulan Oktober 2024 sebesar Rp709.637.617 karena jumlah
pengumpulan dan penjualan susu tinggi serta tingginya biaya perawatan aktiva
tetap. Penerimaan tertinggi terjadi pada bulan yang sama sebesar Rp6.631.776.000.
Rata-rata penjualan terbesar ke PT Ultrajaya. Koperasi memperoleh keuntungan
sebesar Rp2.501.260.326, dengan nilai Revenue Cost Ratio sebesar 1,11
menunjukkan usaha ini menguntungkan untuk berkelanjutan usaha. Berdasarkan
hasil analisis Break Even Point telah melebihi titik impas. | |
| dc.description.abstract | JIHAN ULFAH TSARI. Management and Business Analysis of Dairy Cattle
Operations at the Koperasi Produsen Karya Nugraha Jaya in Kuningan Regency
West Java. Supervised by FARIZ AM KURNIAWAN.
Koperasi Produsen (KP) Karya Nugraha Jaya, as a dairy farmers' cooperative,
contributes to milk production management through various supporting business
units. This business analysis activity aims to enhance students’ understanding of
business management, feasibility analysis, and development strategies, particularly
in dairy cooperatives. he activities carried out include milk collection, testing,
storage and cooling, sales and distribution, price determination, payment, and
business analysis. During the period from October 2024 to January 2025, total milk
production reached 2,847,365.5 liters, with the KP Karya Nugraha Jaya farm
contributing 51,865.0 liters or 1.82%. The highest operating expenses were
recorded in October 2024, amounting to Rp709,637,617, due to increased milk
collection and sales activities as well as high fixed asset maintenance costs. The
highest revenue was also recorded in the same month at Rp6,631,776,000. On
average, the largest volume of milk sales was made to PT Ultrajaya. The
cooperative achieved a total profit of IDR2,501,260,326, with a Revenue Cost Ratio
of 1.11, indicating that this business is profitable and sustainable. The Break Even
Point analysis shows that production volume exceeded the breakeven level. | |
