Analisis Kelayakan Finansial Umkm Dalam Mengelola Beras Organik Di Era Covid-19 (Studi Kasus Pada Umkm Beras Organik O-Rice Di Tangerang Selatan)

Safira, Zahra Tama and Dr. Ir. Syafrial,, MS. and Putri Budi Setyowati,, SP., M.Sc (2021) Analisis Kelayakan Finansial Umkm Dalam Mengelola Beras Organik Di Era Covid-19 (Studi Kasus Pada Umkm Beras Organik O-Rice Di Tangerang Selatan). Sarjana thesis, Universitas Brawijaya.

Abstract

Covid-19 membuat masyarakat beralih ke pola hidup yang lebih sehat untuk meningkatkan imun tubuh dengan rajin berolahraga dan mengkonsumsi makanan sehat. Menurut Waryat dan Handayani (2017), salah satu cara untuk menjaga dan meningkatkan imun yaitu dengan mengkonsumsi produk pertanian organik. Salah satu produk pertanian organik adalah beras organik. UMKM Beras Organik O-Rice merupakan salah satu tempat yang menyediakan beras organik dengan harga terjangkau. Covid-19 juga memberikan dampak yang nyata terhadap perekonomian pelaku usaha dari berbagai sektor. Menurut Thaha (2020) lebih dari 50% UMKM terkena dampak Covid-19. Maka dari itu perlu dilakukan analisis kelayakan usaha untuk mengetahui kelayakan suatu usaha untuk dijalankan. Tujuan dari penelitian ini adalah untuk mengidentifikasi upaya pengembangan UMKM Beras Organik ORice selama Covid-19, mengidentifikasi arus uang tunai sebelum dan selama Covid-19, dan menganalisis kelayakan finansial UMKM Beras Organik O-Rice. Penelitian ini dilakukan dengan pendekatan kuantitatif. Penelitian ini dilakukan dengan menilai kelayakan usaha dari aspek finansial dengan kriteria Net Present Value (NPV), Internal Rate of Return (IRR), Net Benefit Cost Ratio (Net B/C Rasio), Payback Period (PP), dan analisis sensitivitas. UMKM Beras Organik O-Rice menerapkan beberapa upaya pengembangan selama Covid-19 seperti memfokuskan penjualan melalui ecommerce seperti Shopee dan Tokopedia dan juga menawarkan gratis ongkos kirim untuk daerah Tangerang Selatan dan sekitarnya jika pesanan mencapai 25kg. Arus uang kas UMKM Beras Organik O-Rice sebelum Covid-19 menunjukkan total penerimaan sebesar Rp1.648.890.500, total pengeluaran sebesar Rp1.489.892.000, dan keuntungan sebesar Rp158.998.500 sedangkan arus uang kas UMKM Beras Organik O-Rice selama Covid-19 menunjukkan total penerimaan sebesar Rp2.083.211.125, total pengeluaran sebesar Rp1.547.373.675, dan keuntungan sebesar Rp535.837.450. Hasil analisis kelayakan finansial pada UMKM Beras Organik O-Rice sebelum Covid-19 didapatkan nilai NPV sebesar Rp278.926.675, nilai IRR sebesar 6,32 persen, nilai PP selama 9 bulan 28 hari, dan nilai Net B/C sebesar 1,56 sedangkan hasil analisis kelayakan finansial pada UMKM Beras Organik O-rice selama Covid-19 didapatkan nilai NPV sebesar Rp493.007.033, nilai IRR sebesar 8,56 persen, nilai PP selama 8 bulan 8 hari, dan nilai Net B/C sebesar 1,70. Penurunan penerimaan dan kenaikan biaya produksi memberikan perubahan yang signifikan pada nilai kriteria kelayakan usaha. Hasil perhitungan analisis sensitivitas sebelum dan selama Covid-19, menunjukan bahwa UMKM Beras Organik O-Rice sensitif terhadap penurunan penerimaan sebesar 40 persen dan kenaikan biaya produksi sebesar 50 persen. Berdasarkan perhitungan analisis kelayakan finansial sebelum dan selama Covid-19, dapat dikatakan bahwa UMKM Beras Organik O-Rice layak untuk dijalankan.

English Abstract

Covid-19 makes people switch to a healthier lifestyle to increase the body's immune system by diligently exercising and consuming healthy foods. According to Waryat and Handayani (2017), one of them is by consuming organic agricultural products. One of the organic agricultural products is organic rice. MSME (Micro, Small and Medium Enterprises) Organic Rice O-Rice is one of the places that provides organic rice at an affordable price. Covid-19 also has a real impact on the economy of businesses from various sectors. According to Thaha (2020) more thank 50% MSME impacted by Covid- 19. Therefore, it is necessary to analyze the feasibility of business to know the feasibility of a business to run. Business feasibility assessment can be seen from various aspects with certain criteria. The purpose of this research is to identify development efforts used by MSME Organic Rice O-Rice during Covid-19, to identify the cashflow before and during Covid-19, and to analyze the financial feasibility of MSME Organic Rice O-Rice. This research was conducted with a quantitative approach. This research was conducted by assessing the feasibility of business from financial aspects with criteria of Net Present Value (NPV), Internal Rate of Return (IRR), Net Benefit Cost Ratio (Net B/C Ratio), Payback Period (PP), and sensitivity analysis. MSME Organic Rice O-Rice implemented several development efforts during covid-19, such as focusing on sales through e-commerce, like Shopee and Tokopedia and also offers free shipping for South Tangerang and surrounding areas if the order reaches 25kg. The cash flow of MSME Organic Rice O-Rice before Covid-19 showed total revenue of Rp1,648,890,500, total cost of Rp1,489,892,000, and profit of Rp158,998,500, while the cash flow of MSME Organic Rice O-Rice during Covid- 19 showed total revenue of Rp2,083,211,125, total cost of Rp1,547,373,675, and profits of Rp535,837,450. The results of financial feasibility analysis on MSME Organic Rice O-Rice before Covid-19 obtained NPV value of Rp278,926,675, IRR value of 6.32 percent, PP value for 9 months 28 days, and Net B/C value of 1.56 while the results of financial feasibility analysis on MSME Organic Rice O-Rice during Covid-19 obtained NPV value of Rp493,007,033, IRR value of 8.56 percent, PP value for 8 months 8 days, and Net B/C value of 1.70. The decrease in receipts and the increase in production costs provide significant changes to the value of business feasibility criteria. The results of the sensitivity analysis calculation before and during Covid-19 showed that MSME Organic Rice O-Rice were sensitive to a 40 percent decrease in receipts and a 50 percent increase in production costs. Based on the calculation of financial feasibility analysis before and during Covid-19, it can be said that MSME Organic Rice O-Rice are worth carrying out.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 0521040147
Subjects: 300 Social sciences > 338 Production > 338.1 Agriculture
Divisions: Fakultas Pertanian > Sosial Ekonomi Pertanian
Depositing User: Nur Cholis
Date Deposited: 04 Feb 2022 03:14
Last Modified: 23 Feb 2022 07:20
URI: http://repository.ub.ac.id/id/eprint/189324
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