ANALISIS KELAYAKAN FINANSIAL PERBENIHAN LADA DALAM PENYEDIAAN BENIH BERMUTU DAN BERSERTIFIKAT DI TAMAN SAINS PERTANIAN

Abstrak

This study aims to determine the financial feasibility of one segment pepper seed cutting business. The research was carried out at the Natar Agricultural Science Park (TSP) of South Lampung Regency, the Center for the Assessment of Agricultural Technology in 2021. The planting material used was one segment pepper cuttings obtained from Balittro. Planting is carried out from March to September 2021. The qualitative approach consists of a cost structure, income analysis, B/C ratio, R/C ratio, and Break Even Point (BEP). Analysis of the cost structure of pepper seed farming consists of total fixed costs (TFC), total variable costs (TVC) and total costs (TC). Total costs consist of fixed costs of Rp. 11,537,500, - and variable costs of Rp. 58,708,500,-. Variable costs in the cost structure contributed the largest 83.58 percent compared to fixed costs of 16.42 percent. The income earned is Rp. 81,654,000,-. Pepper seed farming reached the break-even point (BEP) in seed production of 2,324 plants. The R/C ratio and B/C ratio of pepper seed were 2.16 and 1.16, respectively. This value is greater than 1, so it can be concluded that pepper seed farming is feasible.