ABSTRAK

Khadijah. 2025. Analisis Keuntungan Dan Kelayakan Usaha Pengolahan Ikan Kering Sepat Rawa (Trichogaster trichopterus) Di Kecamatan Tabukan Kabupaten Barito Kuala Provinsi Kalimantan Selatan. Pembimbing: (1) Prof. Dr. Ir. H. IDIANNOR MAHYUDIN, M.Si. dan (2) Prof. Dr. Ir. H. ACHMAD SYAMSU HIDAYAT, M.P.

Ikan sepat rawa memiliki potensi ekonomis lebih tinggi jika diolah menjadi produk bernilai tambah seperti ikan kering. Ikan kering merupakan salah satu produk kering unggulan yang sangat diminati baik di pasar lokal maupun regional, namun dalam proses pengembangannya usaha pengolahan ikan kering ini masih menghadapi berbagai kendala seperti bahan baku ikan sepat rawa tergantung musim ikan sehingga skala produksi yang terbatas. Penelitian bertujuan mendeskripsikan secara detail usaha pengolahan ikan kering sepat rawa, menganalisis keuntungan dari usaha pengolahan ikan kering sepat rawa dan enganalisis kelayakan usaha pengolahan ikan kering sepat rawa di Kecamatan Tabukan Kabupaten Barito Kuala. Penelitian dilakukan di Desa Karya Makmur dan Teluk Tamba Kecamatan Tabukan Kabupaten Barito Kuala. Sampel penelitian dilakukan terhadap 5 pemilik usaha pengolahan ikan sepat rawa kering, dengan kriteria responden sebagai pemilik usaha aktif dakam pengolahan ikan sepat rawa kering. Analisis data penilitian meliputi keuntungan usaha ikan sepat kering, Revenue Cost ratio, Break Event Point (BEP) dan Payback Period (PP). Deskripsi usaha pengolahan ikan kering sepat rawa adalah dilakukan secara tradisional namun terarah, dimulai dari pengadaan bahan baku yang diperoleh dari hasil nelayan lokal, proses produksi dari tahapan penggaraman dan penjemuran, hingga pemasaran ke konsumen lokal dan luar daerah. Usaha ini didominasi oleh skala kecil dan menengah dengan modal sendiri dan ada tenaga kerja harian. Pola produksi sangat dipengaruhi oleh musim, dengan produksi utama pada musim kemarau yang memiliki ketersediaan bahan baku melimpah dan keuntungan lebih tinggi. Usaha pengolahan ikan kering sepat rawa menguntungkan secara finansial dan dibandingkan dengan nilai UMR dikategorikan layak. Hasil analisis kelayakan usaha pengolahan ikan kering sepat rawa berdasarkan indikator BEP, R/C Ratio, dan Payback Period layak untuk dijalankan secara finansial.

Katakunci : Ekonomi, Kelayakan, Sepat Rawa, Ikan Kering

ABSTACT

Khadijah. 2025. Analysis of Profit and Feasibility of Three Spot Gourami   (Trichogaster trichopterus) Processing Business in Tabuk District, Barito Kuala Regency, South Kalimantan Province. Mentor: (1) Prof. Dr. Ir. H. IDIANNOR MAHYUDIN, M.Si. and (2) Prof. Dr. Ir. H. ACHMAD SYAMSU HIDAYAT, M.P.

Three spot gourami has higher economic potential if processed into value-added products such as dried fish. Dried fish is one of the superior dried products that is in great demand both in local and regional markets, but in the development process, this dried fish processing business still faces various obstacles such as raw materials for three spot gourami depending on the fish season so that the production scale is limited. The research aims to describe in detail the three spot gourami processing business, analyze the benefits of the three spot gourami dried fish processing business and analyze the feasibility of the three spot gourami dried fish processing business in Tabukan District, Barito Kuala Regency. The research was conducted in Karya Makmur Village and Teluk Tamba, Tabukan District, Barito Kuala Regency. The research sample was conducted on 5 owners of dried three spot gourami processing businesses, with the criteria for respondents as active business owners in the processing of dried three spot gourami. The analysis of the research data includes the benefits of the dried swamp gourami fish business, Revenue Cost ratio, Break Event Point (BEP) and Payback Period (PP). Description of the three spot gourami dried fish processing business is carried out traditionally but in a targeted manner, starting from the procurement of raw materials obtained from local fishermen, the production process from the salting and drying stages, to marketing to local and out-of-town consumers. This business is dominated by small and medium-scale businesses with their own capital and daily workers. Production patterns are greatly influenced by the season, with the main production in the dry season which has abundant raw material availability and higher profits. The three spot gourami dried fish processing business is financially profitable and compared to the UMR value is categorized as feasible. The results of the feasibility analysis of the three spot gourami dried fish processing business based on the BEP, R/C Ratio, and Payback Period indicators are financially feasible.

Keywords: Economy, Feasibility, three spot gourami, Dried Fish