Analisis Finansial Usaha Pengolahan Stroberi (Fragaria sp.) (Studi Kasus: PT. Strawberry Corps Indonesia di Desa Pancasari, Kecamatan Sukasada, Kabupaten Buleleng, Provinsi Bali)

Abstract

Financial Analysis of a Strawberry (Fragaria sp.) Processing Business (A Case Study: PT. Strawberry Corps Indonesia in Pancasari Village, Sukasada District, Buleleng Regency, Bali Province). Processing of agricultural products is an activity that changes the form of agricultural products to other conditions in order to last longer (durable), prevent unwanted changes, or for other uses. This includes food processing and industrial processing. Processing of agricultural products is very important for commodities that are perishable, such as strawberries. So, the development of strawberry processing business is important to study. This study aims to determine the business profile and financial analysis of the strawberry processing business unit at PT. Strawberry Corps Indonesia. PT. Strawberry Corps Indonesia is a business engaged in agro-tourism and processing of agricultural products, especially strawberry commodities, located in Pancasari Village, Sukasada District, Buleleng Regency, Bali Province. PT. Strawberry Corps Indonesia is a business that has an upstream to downstream concept starting from the production process (cultivation) of strawberries, tourism and educational activities, waste management, community development, to post-harvest processing. The results of the financial analysis of the strawberry processing business unit of PT. Strawberry Corps Indonesia are a healthy business with an average profit value of IDR 9,930,667 in a month during 2022, with an average profit margin of 36% and a Net B/C Ratio of 1.57. These results indicate that the strawberry processing business unit PT. Strawberry Corps Indonesia has a healthy and relatively growing finances.