Pendirian Unit Bisnis Produk Domba Guling menjadi Frozen Food pada Perusahaan Bens Farm Kabupaten Bogor

Abstract

Bens Farm, an agribusiness company operating in the livestock sector, faces challenges related to fluctuating sales and suboptimal revenue generation in its roasted lamb business unit. This study aims to analyze the development of roasted lamb into a frozen food product from both financial and non-financial perspectives. A descriptive research method was employed, with data collected through observations, interviews, questionnaires administered to three internal respondents and 30 external respondents, as well as a literature review. The analytical methods used included the Hayami method, TAM, SAM, SOM and financial analyses consisting of revenue, profit and loss, Break Even Point (BEP), and R/C ratio. The results indicate that the product development generated an added value of IDR 79.845 with an added value ratio of 40% (high category). The financial analysis shows that the business is financially feasible, with an R/C ratio of 1,4 and having reached the Break Even Point (BEP).

Perusahaan Bens Farm merupakan perusahaan agribisnis di bidang peternakan yang menghadapi permasalahan fluktuasi penjualan serta belum optimalnya pencapaian pendapatan pada unit bisnis domba guling. Penelitian ini bertujuan menganalisis pengembangan produk domba guling menjadi frozen food melalui aspek finansial dan non finansial. Penelitian menggunakan metode deskriptif dengan pengumpulan data melalui observasi, wawancara, kuesioner kepada tiga responden internal dan 30 responden eksternal, serta studi literatur. Analisis yang digunakan meliputi metode Hayami, TAM, SAM, SOM serta analisis finansial berupa penerimaan, laba-rugi, Break Even Point (BEP) dan analisis R/C rasio. Hasil penelitian menunjukkan bahwa pengembangan produk menghasilkan nilai tambah sebesar Rp79.845 dengan rasio nilai tambah 40% (kategori tinggi). Hasil analisis finansial menunjukkan usaha layak dijalankan dengan nilai R/C rasio sebesar 1,4% dan telah mencapai titik impas Break Even Point (BEP).