Analisis Finansial Usaha Pemindangan Tradisional di Desa Apitaik Kecamatan Pringgabaya Kabupaten Lombok Timur

Abstract

Traditional fish-boiling (pemindangan) businesses play a vital role in enhancing the value-added of fishery products and boosting the income of coastal communities; however, most operators have not conducted systematic financial analyses, leaving the business's viability uncertain. This study aims to analyze the financial status of traditional fish-boiling businesses in Apitaik Village, Pringgabaya District, East Lombok Regency. A quantitative descriptive approach involving financial analysis was employed. Data were gathered through observation, in-depth interviews, and documentation involving five business operators selected via purposive sampling. The analysis covered production costs, revenue, income, and business viability using the Revenue-Cost Ratio (R/C Ratio), Break-Even Point (BEP), and Return on Investment (ROI) indicators. The results indicate an average daily production of 450 kilograms with a selling price of IDR 17,000 per kilogram. Average daily revenue stood at IDR 7,650,000 against production costs of IDR 6,452,000, resulting in an average daily income of IDR 1,198,000. An R/C Ratio of 1.18 indicates the business is viable; the BEP of 379 kilograms per day falls below the average production level; and an ROI of 18.5% demonstrates a profitable return. The study concludes that traditional fish-boiling businesses are viable for further development, though improved financial record-keeping and production cost management are necessary to ensure business sustainability.