Analisis Efisiensi Biaya Teknologi Pemupukan terhadap Peningkatan Produktivitas Buah Stroberi di CV Bumi Agro Technology

Abstract

Penurunan produktivitas stroberi di CV Bumi Agro Technology berkaitan dengan efektivitas penggunaan jenis pupuk kandang. Penelitian ini bertujuan untuk menganalisis efisiensi biaya dan produktivitas stroberi dengan membandingkan penggunaan pupuk ayam 100% dan kombinasi pupuk ayam 80% + pupuk domba 20%. Penelitian menggunakan metode kualitatif dan kuantitatif dengan metode pengembangan sistem prototype. Analisis dilakukan melalui R/C ratio, Activity Based Costing (ABC), dan Marginal Benefit-Cost Ratio (MBCR). Hasil penelitian menunjukkan bahwa kombinasi pupuk ayam 80% + pupuk domba 20% menghasilkan berat buah lebih tinggi (46,7 gram/tanaman) dibandingkan pupuk ayam 100% (37,4 gram/tanaman). Nilai R/C ratio sebesar 1,24 dan MBCR sebesar 4,03 menunjukkan bahwa perlakuan kombinasi lebih efisien secara biaya dan memberikan keuntungan marjinal yang lebih tinggi.

The decline in strawberry productivity at CV Bumi Agro Technology is related to the effectiveness of using types of manure fertilizers. This study aims to analyze the cost efficiency and productivity of strawberries by comparing the use of 100% chicken manure and a combination of 80% chicken manure + 20% sheep manure. The research employs a qualitative and quantitative approach with a prototype system development method. Analysis is conducted through the R/C ratio, Activity Based Costing (ABC), and Marginal Benefit-Cost Ratio (MBCR). The research results show that the combination of 80% chicken manure + 20% sheep manure produces a higher fruit weight (46.7 grams/plant) compared to 100% chicken manure (37.4 grams/plant). The R/C ratio value of 1.24 and MBCR of 4.03 indicate that the combined treatment is more cost-efficient and provides a higher marginal benefit.