Analisa Cost and Revenue Hubungannya dengan Profit Margin Hasil Pertanian Sayuran Kacang Panjang dan Mantimun pada Usaha Pertanian Sayuran Mandiri Kelurahan Jembatan Mas Kecamtan Pemayung Kabupaten Batang Hari

Akhmadi Akhmadi

Abstract


Cost and Revenue analysis in this study is intended to examine the details of costs (costs) that must be incurred by farmers, starting from preparation for one planting season to the marketed vegetable production for two types of vegetable crops, namely Long Beans and Cucumber The details of the costs referred to will be grouped into Fixed Costs (FC) and Variable Costs (VC), then the amount of costs incurred for one park season will be obtained with the Formulation TC = FC + VC. Furthermore, from the production results of the two types of vegetable crops, Total Revenue (TR) will be calculated through the formulation TR = QXP where TR is the Total Revenue obtained from the cumulative production results for each Harvest season (Q) multiplied by the price level at each sale of each product. harvest season (P). From the Total Revenue obtained each planting season, if all costs and other obligations are deducted, it can be seen that the Net Profit for the two types of vegetable crops in question. If the calculation results between Total Cost and Total Revenue have been obtained, then the Profit Margin of each type of vegetable crop will be analyzed between Long Beans and Cucumbers by dividing the net profit (Net Profit) by the sales proceeds (TR). From this calculation, it will be obtained the results of the comparative analysis of the profit margin of the Kancang Panjang farming business with cucumber as a consideration for farmers in opening a business.

Keywords


Cost and Revenue; margin profit

Full Text:

PDF

References


Bambang, Hariyadi. 2002. Akuntansi Manajemen Suatu Sudut Pandang. Edisi Pertama, BPFE, Yogyakarta.

HTTP:// batangharikab.bps.go.id

Prathama Rahardja, Mandala Manurung. Teori Ekonomi Makro. Jakarta: LPFEUI. 2008.1q1q

Rukmana, R. (1994). Bertanam Terung. Yogyakarta: Penerbit Kanisius. Halaman 11 – 1

Suratiyah. 2006. Ilmu Usahatani. Penebar Swadaya. Jakarta




DOI: http://dx.doi.org/10.33087/jiubj.v21i1.1342

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

ADRESS JOURNAL

JURNAL ILMIAH UNIVERSITAS BATANGHARI JAMBI (JIUBJ)
Published by Lembaga Penelitian dan Pengabdian kepada Masyarakat
Adress: Jl.Slamet Ryadi, Broni-Jambi, Kec.Telanaipura, Kodepos: 36122, email: jiubj.unbari@gmail.com, Phone: 0741-670700

Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.