Pengelolaan dan Analisis Usaha Susu Sapi di Koperasi Produsen Karya Nugraha Jaya Kabupaten Kuningan Jawa Barat.

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.

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.