ANALISIS FINANSIAL PEMANFAATAN DAUN NIPAH (NYPA FRUTICANS WURMB.) SEBAGAI BAHAN BAKU PEMBUATAN PEMBUNGKUS ROKOK
ABSTRACT: Nypa is one of the
non-timber forest product. Almost all parts of the nypa plant can be used, one
of which is its leaves. Nypa leaves can be used as raw material of cigarette
wrapping as a substitute of cigarette paper for curl up the tobacco. This study
aims to find out of processing nypa leaves into cigarette wrapping, the
financial feasibility, and the contribution of business to labor incomes at UD.
Metro Jaya, Pekubuan village, Tanjungpura Sub-district, Langkat District. The
research was conducted in June-July 2012. The sample was selected by purpossive
sampling. The method using cost and revenue analysis, RC ratio analysis, break
event point analysis, payback period analysis, and contribution to labour
income. The processing of nypa leaves make it do the traditional system. The
results showed that financially, the business of processing nypa leaves into
cigarette wrapping was feasible, because its RC ratio more than one (1.44). BEP
of production volume is 695 kg and BEP of price is about Rp. 17,250,- per
kilogram. While the payback period is 8.03 and the contribution value from the
business of cigarette wrapping to labor income is almost 100%.
Keywords: nypa leaves,
cigarette wrapping, financial analysis, contribution to income
Penulis: Dian Puspita Sari,
Agus Purwoko, Kansih Sri Hartini
Kode Jurnal: jpkehutanandd130113
