Analisis penggunaan bekatul sebagai bahan baku roti manis dalam upaya mengurangi biaya produksi beras: studi kasus dengan pendekatan reversal cost method di kabupaten indramayu, jawa barat

摘要

The aims of this research are to describe the potential of rise coarse as raw material for sweet bread, analyze and describe the appropriateness of founding a bread industry which uses rice coarse as raw material in the Indramavu regency and to analyze the rise coarse as the raw material which reduces rice production cost. Primary and secondary data were gathered through the interview and observation. The sampling method used was technical purposive sampling. The financial data was processed by three stages, the first stage was the projecting the cash flow, the second stage was discounting the cash flow to calculate the NPt IRR, Payback period and the third stage wasudanalyzing the sensitivity. Reversal cost method was applied to analyze in determining the possibility of reducing the cost of rice production. The results of this study indicated that the rise coarse in Indramavu is adequate as raw material for founding bread industry in that regency. this project is feasible, its net present value (NP6) shows the positive value, Pt' in discount factor (DF) = 15% is Rp 932:799.962,8 , internal rate of return (IRR) is 41, 7% which is higher than bank interest (15%), payback period (PBP) is achieved in 3 years, and the reversal cost method is 8,546 % which can significantly reduce the cost of rice production