ANALISIS PROFITABILITAS PRODUK KERIPIK BROKOLI PADA UKMKM AGRONUSA MUSHROOM DI DESA TULUNGREJO KECAMATAN BUMIAJI KOTA BATU
Abstract
Profitability analysis is important to evaluate the financial effectiveness of MSMEs by comparing profits with sales and investment. The aim of this research is to analyze the profitability value of broccoli chips at Agronusa Mushroom MSMEs. Research was conducted at Agronusa Mushroom MSMEs in Tulungrejo Village, Bumiaji District, Batu City. Determining respondents in sampling used purposive sampling, the sample used was the company owner who acted as a key informant. Research data was obtained through interviews, observations and company data. Data analysis uses profitability analysis (BEP, Marginal Income Ratio, Marginal Of Safety). The research results show that the profitability level of broccoli chips obtained by Agronusa Mushroom UMKM is 44.07 percent. This shows that if the business is able to sell all of its production, the profit that will be obtained will be 44.07 percent.
Keywords: Profitability, Marginal Income Ratio, Marginal Of Safety.
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