PENERAPAN KELAYAKAN DASAR DAN ANALISIS FINANSIAL OTAK-OTAK BANDENG DI UMKM KOTA YOGYAKARTA – DAERAH ISTIMEWA YOGYAKARTA

Aghitia Maulani, Tatty Yuniarti, Idwar Hakim Kausar

Abstract


Quality and food safety issues in food processing products often occur in products produced by Micro, Small and Medium Enterprises (MSMEs). Having a Processing Eligibility Certificate (SKP) encourages entrepreneurs to run their businesses hygienically and protects consumers from processed fish foods. The purpose of this study was to examine the implementation of GMP and SSOP in MSMEs, the implementation of basic feasibility, and to conduct a financial analysis of milkfish otak-otak products produced by one MSME in Yogyakarta. This study was conducted through direct observation of the MSME for two months. The implementation of SSOP is in accordance with PerMen KP Number 17 of 2019 by paying attention to 8 (eight) key aspects of SSOP. The implementation of GMP is in accordance with implementing good fish processing practices. The implementation of basic feasibility received a grade A with 1 major and 1 minor so that corrective actions are needed, namely the need to have a simple IPAL and pay attention to adequate employee facilities. The analysis of milkfish otak-otak product has a product selling value per package of Rp24.000. The income obtained from production for a month is Rp9.600.000 with a monthly product production cost of Rp7.856.267 and a monthly profit of Rp1.743.733. The Renevenue Cost Ratio (R/C) value is 1,22 and the Payback Period (PP) is 3,66 years so it is said to be a feasible business to run.


Keywords


financial analysis; basic feasibility; GMP; SKP; SSOP

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DOI: http://dx.doi.org/10.15578/psnp.18300

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