NALISIS PROFITABILITAS TANAMAN STROBERI PADA PT. AKAR LEBAT DI KOTA BATU

Rahmad Dwi Cahyo Adiputra, Masyhuri Machfudz, Moch. Noerhadi Sudjoni

Abstract


Abstract

Strawberry agribusiness holds significant economic potential; however, at PT. Akar Lebat in Batu City, challenges arise due to unsystematic financial and administrative records, making it difficult to accurately measure business profitability. This study aims to analyze the profit margins between strawberry seedling and fruit sales, compare their profitability levels, and assess the social impact of implementing proper financial and administrative management within the company. The research employs both qualitative and quantitative approaches. Data were collected through interviews, observations, and company documentation, while profitability was analyzed using cost–revenue analysis, Break Even Point (BEP), Margin of Safety (MOS), Marginal Income Ratio (MIR), and the R/C Ratio. The results indicate that strawberry seedlings provide a higher profit margin of 66.7% compared to fruits at 33.3%. The R/C ratio is also greater for seedlings (8.23) than for fruits (4.80), highlighting higher efficiency and profitability in the seedling business. Profitability analysis shows that seedlings achieve 87.81%, while fruits reach 79.20%. Furthermore, the study emphasizes that systematic financial recording not only enhances cost efficiency and decision-making but also contributes positively to business sustainability.

 

Keyword: Profitability, Margin, Strawberry Crop

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