Analisa Titik Impas (Break Even Point) dan batas Keamanan (Margin of Savety) Terhadap Usaha Pembenihan Ikan Nila Gif: (Studi kasus pada unit pembenihan ikan rakyat (UPR-BBI) Sijangek di Kecamatan Sungai Tarab Kabupaten Tanah Datar)

Abstract

This research was conducted at the UPR-BBI Sijangek Kecamatan Sungai Tarab Kabupaten Tanah Datar, which was considered as an attempt ikan Nila Gif hatcheries are quite successful, innovative and provide motivation to thhe surrounding community, so that this business is growing popular in the community. This research was carried out for 3 (three) months from April to July 2008. The purpose of this study is to investigate the production, distribution and marketing of ikan Nila Gif; know what efforts are made to increase production and sales of Nila Gif; and analyze how far the break-even point (BEP) and the margin of safety (MoS) in ikan Nila Gif seed research area. This research was conducted using case study method, sampling using a "purposive random sampling", which allows to obtain more detailed information about the topic being researched. The collected data in this study are primary and secondary data. The primary data from 10 UPR-BBI Sijangek, UPR-selected 1 piece of BBI that became the parent as well as ikan seed producers ikan Nila Gif, whereas 9 persons from 9 other UPR as a consumer. While the 3 districts who were interviewed as many as 5 people or consumers who are directly elected, with the criteria that most tilapia Gif buy seeds. From the results showed that the tilapia hatchery production process Gif in UPR-BBI Sijangek been carried out in accordance with the technical production (theoretical). The process of seedign is done in several stage, namely preparation of ponds, stocking broodstock, spawning, and harvesting of stem displacement. Value of business break-even point TilapiaHatchery Gift at UPR-BBI in 2007 wan 475,623.78 tail or Rp. 23,781,189.17,-. This means that a minimum sales revenue must be greater than Rp. 23,781,189.17,- for the company did not experience losses. From the research, UPR-BBI is above break-even, and UPR-BBI has a margin of safety from operations of 62.80%. This means that is sales in 2006 amounted to Rp. 63,936,250.00 who have budgeted is not reached, then the sale may come down to a maximum of 62.80% for the company did not lose.