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THESIS
OYSTER MUSHROOM BUSINESS ANALYSIS IN PEKUNCEN
SUBDISTRICT IN BANYUMAS REGENCY
BY:
RIFA’ATUL MAHMUDAH
C1J006019
FACULTY OF ECONOMICS
JENDERAL SOEDIRMAN UNIVERSITY
PURWOKERTO
2011
ii
THESIS
OYSTER MUSHROOM BUSINESS ANALYSIS IN PEKUNCEN
SUBDISTRICT IN BANYUMAS REGENCY
To Fulfill some of the requirements needed to earn a Bachelor’s Degree from
Faculty of Economics Jenderal Soedirman University
BY:
RIFA’ATUL MAHMUDAH
C1J006019
FACULTY OF ECONOMICS
JENDERAL SOEDIRMAN UNIVERSITY
PURWOKERTO
2011
iii
THESIS
OYSTER MUSHROOM BUSINESS ANALYSIS IN PEKUNCEN
SUBDISTRICT IN BANYUMAS REGENCY
BY:
RIFA’ATUL MAHMUDAH
C1J006019
Received and Validated
In Date:……………….
Advisor I Advisor II
Dra. Neni widayaningsih, MM Drs. Sukiman, MP
NIP. 19630322 198901 2 001 NIP. 19560910 198601 1 001
Knows
Head of Economics and Development Studies Department
Faculty of Economics Jenderal Soedirman University
Drs. Hary Pudjianto, M.M
NIP. 19590110 198601 1 001
iv
STATEMENT
My Signature below:
Name : Rifa’atul Mahmudah
Student Number : C1J006019
Major : International Economics and Development Studies
Faculty : Economics, Jenderal Soedirman University
I here by stated that I write the thesis entitled “Oyster Mushroom
Business Analysis In Pekuncen Subdistrict In Banyumas Regency”, it is not a
plagiarism or by others. The things related to other people’s are written in
quotation and include in bibliography.
If it is then proved that I cheat, I am ready to take the responsibilities
including the withdrawal of my academic degree.
Purwokerto, August 2011
Rifa’atul Mahmudah
C1J006022
v
FOREWORD
Bismillahirrahmanirrohim...
Grace to Allah SWT, which has bestowed His grace and guidance, so that
writing a thesis titled "Oyster Mushroom Business Analysis In Pekuncen Subdistrict in
Banyumas Regency" can be resolved properly.. Writing of the writer do in order to meet
one of the requirements to achieve a Bachelor of Economics at the Faculty of Economics,
University of Jenderal Sudirman.
In preparing this essay the author got a lot of help from various parties, so 1n this
occasion I’d like to thanks to Mrs. Dra. Neni Widayaningsih, MM. as first advisor and
Drs. Sukiman, MP. as second advisor who has provided guidance and direction to the
compilation of this thesis, to Mrs. Barokatuminalloh, SE, MSc. as a thesis examiner
who is willing to provide suggestions and constructive criticism for the perfection of this
thesis. And thank you for my beloved mother, brothers and sisters who have provided
assistance and support, both morally and materially.
Finally, the writer convey an apology to the readers if there are mistakes in this
thesis and the writer hope that this thesis can be beneficial to all parties in need.
Purwokerto, August 2011
Writer
vi
SUMMARY
The study is titled "Oyster Mushroom Business Analysis In Pekuncen
Subdistrict in Banyumas Regency". Purpose of this study was to determine the
amount of net income and Break event point (BEP), assess feasibility and
determine the level of business efficiency of oyster mushrooms in Pekuncen
subdistrict in Banyumas Regency. The research method used is survey method.
Samples taken are the oyster mushroom growers in Pekuncen subdistrict in
Banyumas Regency as many as 30 people. Analytical methods used were Break
event point (BEP), Return On Investment (ROI) and Return Cost ratio (R / C).
The results showed that the BEP level is above the breakeven point. The
ROI is 53 percent, higher than the interest rate that commercial banks only 7.25
percent, this suggests the oyster mushroom farms worth the effort. Then the whole
R / C ratio obtained from the oyster mushroom farms of 1.53 means that each Rp
1.00 fee that is used to generate revenue of Rp 1.53. So oyster mushroom farm in
Pekuncen subdistrict in Banyumas regency is efficient and can be developed
because farmers receiving is higher than the production costs incurred by farmers.
Based on these conclusions, it is obtained by the implication that the
oyster mushroom farm in Pekuncen Subdistrict in Banyumas regency needs to be
developed because the business is profitable, and at the proper value to be
developed and can be run efficiently. In addition there is need for development of
oyster mushroom growers and the support of BPPT Pekuncen subdistrict and
private oyster mushrooms to make the efforts more advanced, profitable and
efficient.
vii
TABLE OF CONTENT
Page
TITLE PAGE ................................................................................................. ii
ENDORSEMENT PAGE .............................................................................. iii
STATEMENT ................................................................................................. iv
FOREWORD .................................................................................................. v
SUMMARY .................................................................................................... vi
TABLE OF CONTENT ................................................................................. vii
LIST OF TABLE............................................................................................ ix
LIST OF FIGURES ....................................................................................... xi
LIST OF APPENDIX .................................................................................... xii
I. INTRODUCTION .................................................................................. 1
A. Background ......................................................................................... 1
B. Formulation of Research Problems ..................................................... 3
C. Research Objectives ............................................................................. 4
D. Benefits Research ................................................................................. 5
II. LITERATURE REVIEW MODEL AND RESEARCH
FRAMEWORK ....................................................................................... 6
A. Literature Review ................................................................................. 6
1. Oyster Mushroom Business ........................................................... 6
2. Oyster mushrooms ......................................................................... 8
3. Farm Income and Costs .................................................................. 12
4. Break Event Poin (BEP)................................................................. 14
5. Return On Investment (ROI) .......................................................... 16
6. Efficiency ...................................................................................... 16
B. Research Model and Hypothesis Formulation ..................................... 18
viii
1. Formulation Research Model ......................................................... 18
2. Previous Results ............................................................................. 20
3. Research Hypothesis ...................................................................... 22
III. RESEARCH METHODS AND TECHNICAL DATA ANALYSIS .............................................................................................. 23
A. Research Methods ............................................................................... 23
B. Technical Data Analysis ...................................................................... 28
IV. RESULTS AND DISCUSSION .............................................................. 33
A. Overview Research Areas .................................................................... 33
B. General state of Respondents ……….. ................................................ 36
C. Analysis Results and Discussion .......................................................... 38
V. CONCLUSIONS AND IMPLICATIONS ............................................. 53
A. Conclusion............................................................................................ 53
B. Implications .......................................................................................... 53
REFERENCES ............................................................................................... 55
APPENDIX .................................................................................................... 57
ix
LIST OF TABLE
Table page
1. Total of oyster mushroom farmers population in 2010 …………. ............ 24
2. The total area of Pekuncen subdistrict specified according to land
use situation in 2009…………................................................................... 34
3. The composition according to the livelihoods of the population in
the Pekuncen subdistrict in 2009 …………............................................... 35
4. The composition of the population by level of education in the
Pekuncen subdistrict in 2009 …………. ................................................... 36
5. Age farmer respondents in oyster mushroom farms in the district in
2011 Pekuncen ........................................................................................... 37
6. Education farmer respondents of oyster mushroom farms in
Pekuncen subdistrict in 2011…………. .................................................... 37
7. Oyster Mushroom Farm Production Costs in Pekuncen subdistrict in
October 2010 - April 2011…………. ........................................................ 42
8. Average Production Cost per farmer of Oyster Mushroom Farming
in Pekuncen subdistrict October 2010 - April 2011…………. ................ 44
9. Average Production Cost per m² of Oyster Mushroom farming in
Pekuncen subdistrict October 2010 - April 2011…………. ...................... 43
10. Results The average production per farmer of Oyster Mushroom
Farming in the Pekuncen subdistrict of October 2010 - April
2011…………. ........................................................................................... 44
11. Average Production per m² at Oyster Mushroom Farming in
Pekuncen Subdistrict October 2010 - April 2011 …………. .................... 45
12. Average income per farmer of Oyster Mushroom farming in
Pekuncen subdistrict October 2010 - April 2011…………. ...................... 45
13. Average income per m² of Oyster Mushroom farming in Pekuncen
subdistrict October 2010 - April 2011…………. ...................................... 46
x
14. Average Net Income per Farmer of Oyster Mushroom farming in
Pekuncen subdistrict October 2010 - April 2011…………. ...................... 46
15. Average Net Income per m² of Oyster Mushroom farming in
Pekuncen subdistrict October 2010 - April 2011…………. ...................... 47
16. Average Break-Even Point per m² of Oyster Mushroom Farming in
Pekuncen subdistrict October 2010 - April 2011…………. ...................... 48
17. The average Return On Investment (ROI) of Oyster Mushroom
Farming in Pekuncen subdistrict October 2010 - April
2011…………. ........................................................................................... 50
18. Oyster Mushroom business Efficiency in Pekuncen subdistrict
October 2010 - April 2011 …………. ....................................................... 52
xi
LIST OF FIGURES
Figures Page
1. Scheme framework Thought ...................................................................... 20
xii
LIST OF APPENDIX
Appendix Page
1. Mushroom Growers Identity ...................................................................... 58
2. The detail of Fixed cost of Oyster Mushroom Farms in Pekuncen
subdistrict in Oktober 2010 ........................................................................ 60
3. The detail of Variable cost of Oyster Mushroom Farms in
Pekuncen subdistrict in Oktober 2010 ....................................................... 62
4. Total cost of Oyster Mushroom Farms in Pekuncen subdistrict in
Oktober 2010 .............................................................................................. 64
5. Total Revenue, Profit, and R / C of Oyster Mushroom Farm in the
Pekuncen subdistrict in Oktober 2010 ....................................................... 66
6. Calculation of Break Even Point (BEP) of Oyster Mushroom in the
Pekuncen Subdistrict in October 2010 ....................................................... 68
7. The calculation of Return On Investment (Roi) At Oyster
Mushroom Farming in Pekuncen Subdistrict in October 2010 .................. 71
8. Questionnaire ............................................................................................ 72
I. INTRODUCTION
A. Background
Generally, understanding of agriculture is a human activity includes
farming, animal husbandry, fishery and forestry. Most of the people's livelihood in
Indonesia as farmers, evidenced by Indonesian’s BPS data in February 2011 that
the number of farmers in Indonesia reached 42,47 million persons or about 38,16
percent of Indonesia's population works in agriculture. So, the agricultural sector
is important for development of our country.
As an economic activity, agriculture can be viewed as a system called
agribusiness. In the frame of this mind system, the management of premises and
the selection of seeds (varieties, strains, etc.) are usually termed as the aspect of
"upstream" from the farm, while the distribution, processing, and marketing
aspects are included in "downstream". Cultivation and harvest are part of the
aspect of the production process. All aspects are important and how the
investments are directed into every aspect of a strategic consideration. The
importance of agriculture as a source of food providers and one of the sectors of
the economy builder for both the farmer and the country's economy expected to
continue to grow.
One of the activities in agriculture sector that is supporting the economic
sector development is plant cultivation. Oyster mushroom is one type of crops that
can be cultivated. Oyster mushroom is a delicious and nutritious food containing
2
high protein, rich minerals, fat, calories, phosphorus, iron, calcium, and
carbohydrates. For protein content, fairly high, which is about 10.5 to 30.4%.
Composition and nutrient content per 100 grams of oyster mushrooms is
367 calories, 10.5-30.4 % protein, 56.6% carbohydrates, 1.7 to 2.2 percent fat,
0.20 mg thiamine, 4.7 - 4.9 mg of riboflavin, 77,2 mg niacin, and 314.0 mg of
calcium. Calories are 100 grams kj/100 with 72% unsaturated fat. Fiber
mushrooms are very good for digestion. The fiber reaches 7.4 to 24.6 percent
(Wikipedia, 2010). Because of the taste and nutrients of Oyster mushroom, it
causes a high enough of demand than any other of mushroom. So that it has high
economic value and can improve the economy and welfare for the mushroom
growers.
Oyster mushroom cultivation can be said to include business that still
relatively new. Oyster mushroom cultivation in Indonesia initiated and introduced
to farmers in 1988 in the village of Cisarua of Lembang subdistrict in Bandung
regency of West Java. At that time, farmers and entrepreneurs are still very
small. Around 1995, farmers in Lembang area which was originally a flower
farmers, chicken farmers and cattle farmers began to move into the oyster
mushroom farmers, though still in the household scale. During its development,
several large-scale domestic industries join to form CV and a legal entity. Then
from the Lembang subdistrict it spread to various regions in Indonesia.
One of the areas in Indonesia as the cultivation of oyster mushrooms is
Pekuncen subdistrict in Banyumas regency. Nowadays, there are 30 existing
oyster mushroom growers in Pekuncen subdistrict.
3
B. Formulation of Research Problems
In carrying out the oyster mushroom farm in the aimed of increasing the
farmer’s benefit also need to consider the efficiency of the mushroom growers
because the levels of efficiency achieved reflects the success of mushroom
growers in running their farm, whether profit, loss, or just return of capital that
can be immediately taken action to improve business farming and increase
business profits. But high profits are not indicate a high efficiency. According
Lefwitch (1981) profit is the difference between revenue and costs, while business
were said to be efficient when the total income is greater than the total cost.
Levels of efficiency also can be determined by comparing the input and output.
The amount of revenue and efficiency in a farming system is strongly
influenced by the scale of its business. As for the difference in scale of course,
can make a difference in the input sused. Less precise combination of factors of
production in farming using will affect productivity and profits (earnings) of
farmers. Extensive effort in oyster mushroom farms is the vast amount
kumbung/mushroom’s house and the number of seedlings planted in baglog
mushrooms. Generally, the greater scale of production of oyster mushrooms to
be produced will be higher and cost is low. So it will increase farmer’s income
and will further affect the economic efficiency of oyster mushrooms farming.
The oyster mushrooms business conditions in the Pekuncen subdistrict in
Banyumas regency are still largely managed with simple possession of the
limited land, little capital, and it is not a core business. Usually, farmers rarely
take into account the revenues and expenses carefully whether the farm is
4
profitable, loss, or just return of capital (break even), and whether or not managed
efficiently. Lack of skills and knowledges of farmers about the management
problems are the causes. As an effect, the management of oyster mushroom
cultivation does not achieve the expected results with the optimal level of income
. There are many problems based on the description:
1. Can the oyster mushroom farming bring benefits to the mushroom growers
in the Pekuncen subdistrict in Banyumas regency?
2. How is the business feasibility in relation to invested capital in oyster
mushroom farms in the Pekuncen subdistrict Banyumas regency?
3. how the oyster mushroom farm in the Pekuncen subdistrict in Banyumas
regency been efficient?
C. Research Objectives
The research purposes are:
1. To determine the amount of net income (profit) and Break Even Point
(BEP) of oyster mushroom farms in the Pekuncen subdistrict in Banyumas
regency.
2. To determine the feasibility of business connected with the capital
invested in oyster mushroom farms in the subdistrict of Pekuncen in
Banyumas regency.
3. To determine the level of efficiency of oyster mushroom farm in
subdistrict of Pekuncen Banyumas regency.
5
D. Benefits Research
The benefits of research include:
1. For the farmers, the results of this research are expected to provide evident
information on cost of productions and oyster mushroom farm incomes so
the economical efficiency can be achieved and can obtain the optimal net
revenue.
2. For the government, it is expected to give inputs relating to the
development of policies and measures in agriculture especially food crops.
3. This research can be used as information for other researchers in the
future.
6
II. LITERATURE REVIEW MODEL AND RESEARCH
FRAMEWORK
A. Literature Review
1. Oyster Mushroom Business
Just like any other business ventures, venture of Oyster Mushroom is also
done with the aim of seeking maximum benefit. Oyster mushroom is one type
of mushroom which is currently a healthy alternative as a viable food consumed.
Besides the taste is delicious - even similar to the chicken - also has a
considerable beneficial nutrients, so it's been a choice for society as a viable food
consumed. Its increasing the market demand for oyster mushroom growing. The
success of Oyster Mushrooms will be more easily remember the number of
supporting factors which easily obtained of Oyster Mushroom. The following are
factors which support the oyster mushrooms into successful business, among
others:
a. Market is very high absorption and increasing
b. A small of possibility of the market stagnation because it is the people's
daily consumption.
c. Skill needs is not so high
d. Oyster mushroom cultivation knows no season, so it can generate profits
continuously throughout the year.
e. Oyster mushrooms are a delicious alternative food, healthy and nutritious.
f. Not cause environmental pollution.
7
g. Former compost growing media can be used for fish pond fertilizer, fish feed
mixture, mixed fodder, and the media maintaina worm.
In an effort of oyster mushrooms will certainly encounter obstacles or
barriers. The existence of the inhibiting factors are the cause of the onset of
problems and obstacles that require separate handling of the oyster mushroom
growers. Here are some kinds of factors that hamper business of oyster
mushrooms:
a. Raw material shortage
The oyster mushroom growers in Pekuncen subdistrict using sawdust as a
medium of oyster mushroom cultivation, the farmers claimed to get the
sawdust is often difficult given the amount of oyster mushroom farmers a lot,
so sometimes it is a factor inhibiting business in the area of oyster mushrooms
Pekuncen subdistrict.
b. Oyster Mushroom Price Fluctuation
Although the business of oyster mushrooms enough to give hope to farmers
because the mildew of mushroom is very promising market opportunities, but
also sometimes mushroom growers is plagued by the instability in the market
price of oyster mushrooms. Fluctuations in the market price of the oyster
mushroom is also very difficult to anticipated. Although these constraints are
generally only temporary but it proved very influential on a small scale
mushroom growers and beginners.
8
2. Oyster mushrooms
Mushroom consist of various types, there are adverse and there are
beneficial for human life. Harmful mushroom such as pathogenic which cause of
disease in humans, animals and plants. Among humans such as beneficial fungi:
Penicillium that produces penicillin antibiotics, mushroom that play a role in the
process of fermented foods such as soy sauce, tempeh, tape, tauco and others. In
fact, many types of musroom that can be consumed (eaten), among others,
mushroom, oyster mushroom, shiitake mushroom, Agaricus mushrooms
(campignon) and mushroom. Today the cultivation of edible mushrooms have
been a lot of people do that is using agricultural wastes as growing media.
Cultivation of edible mushrooms is one way to overcome shortages of food and
nutrition and diversify food consumption patterns of the people.
Oyster mushrooms are one of the wooden mold that has been cultivated
people. For one production period of oyster mushroom were six months, its 1-
2 months for planting time and 4 months for harvest time. Oyster mushrooms
that can already be harvested will be able to continue in the harvest every 3 days
until the mushroom growing media (baglog) has been depleted nutrients.
Growing media or substrates that are commonly used are alba sawn (sengon),
but actually any sawn can be used, certainly is not poisonous, then mixed with
other materials with specific comparisons. There are several things to consider in
the oyster mushroom cultivation efforts, including:
9
a. The composting process
Before put the seeds, planting materials should be composted for 15 days with
the following stages:
1) Sawdust that has to dry completely soaked with clean water in a container for
night.
2) Drain (until the fists do not break), then add the lime and bekatul and stir
until blended. Let the pile for 5 days.
3) Stir the stack while add the TSP fertilizer and leave for two 5 days.
4) Stirred the material and add the plaster. Allow longer stack up to 5 days,
then the composting process has been completed.
b. Packaging process
Insert the materials have been composted growing media into a plastic bag. Bent
at both ends of plastic bags into the base, then filled and compacted
plastic bags till can stand up like a bottle. Fill the plastic bags approximately
¾ parts, then bent into the ¼. To put the filled plastic bags (polybags) in the
inverted position of the bent / folded into placed under.
c. Sterilization Process
Prepare the broiler drum tools and equipment. Place the Sarangan approximately
1/3 the drum from the bottom. Fill the drum with clean water approximately
¼ of the drum. Turn on the stove, while insert the planting medium into a
10
large heat-resistant plastic that protrude into the upper drum. This sterilization
process is carried out for 6-8 hours at a temperature of 90-95 C.
d. Mechanical planting (inoculation)
After the sterilization process is complete, taken the polybags from the drum and
allowed until its cool. When it is cold, the process of inoculation can be done by
entering the seed at the top, try to evenly on the upper surface of the media
in polybags. To attach the plastic to be strong, includ polybags pralon piece (ring)
to the tip then covered with pieces of newspaper and tied with rubber
bands. Inoculation should not be more than 24 hours after the sterlisation.
e. Maintenance and Incubation
Polybags that had been in inoculation placed on shelves that have been provided.
Shelves should be placed in a room that the temperature and humidity are not
affected by outside. Stable temperature and humidity to growth is 24-28 C and
humidity 80-90 %. Polybags is left for 6-8 weeks until the mycelium grows a
plastic bag so it meets a solid white color.
f. Opening polybags
After polibag colored compact pistil (age 4-6 weeks), then the polybags can be
opened by removing the rubber and paralon ring. Then open the plastic to get the
mushroom growing medium of air as much as possible.
11
g. Mushroom Harvesting
After a week of opening, the mushroom will usually form the body / clump of
mushrooms and there are ready for harvest. Age mushrooms from the "whacky"
/ would mushroom to harvest about 3 days.
h. Polybags Treatment.
Each polybags that had overgrown mushroom mycelium can grow many times,
distances of harvest are 2-3 days. Harvesting can last for 3-4 months with 75% of
the total weight of dry sawdust to the substrate. In order to encourage mold many
times it is necessary maintenance. The maintenance is as follows:
1) Media polybags that had once grown mushrooms, dredged or cut of the
former from 0.5 to 1 cm. Then injected with a solution of vitamin B complex
about 30 cc (2 grains of Vit. B complex were dissolved in 1.5 liters of clean
water).
2) Sprayed the polybags media every morning and afternoon with clean
water, do not look dry surface.
3) For media that has been growing mushrooms polybag ssecond, third and so
on are treated the same as point 1 and 2, only the amount of injected
vitamin B complex which decrease sproportional to the media reduced the
cut / removed.
i. Disease Eradication
If the sterilization process flawlessly and used equipment clean and sterile, then
there is no contamination on the substrate. If there polibag contaminated /affected
by the disease, polybags should be thrown away in order to not spread and cause a
12
decline in production. The equipment used at the time of planting (inoculation)
must be observed and maintained to keep them clean and sterile. Equipment for
sterile, heated/dyed with boiling water and then spread with 70% alcohol.
Sterilization equipment must be maintained during the inoculation so the media
polibag not contaminated. Planting seeds of cultivated mushrooms are also closed
and sterile place. Then, when mixing the ingredients planting medium should be
wear a mask so steam reaction products of these materials are not inhaled into
the lungs.
3. Farm Income and Costs
a. Understanding Income of Oyster Mushroom Farming
A business is run in order to obtain the results of production and profits.
Rural communities’ main business is farming, and then to increase their income,
farmers should be able to carry out farming well. by Hernanto, F. (1996) farmers'
income level is strongly influenced by the amount of production costs incurred, in
addition to the vast arable farmer-managed will affect the level of farming
efficiency which in turn will affect the level of income.
Oyster mushroom farm income is income earned by organizing activities
mushroom farming. The amount depends on income levels of the products
obtained and the sale price. A business will be profitable if the total revenue
greater than its total costs. Total revenue is total revenue from the sale of farm
output. Revenues obtained from the calculation of the amount of product
13
produced multiplied by the price per unit of product. The total income of farmers
can be formulated as follows (Boediono, 2002):
TR = Q x P
Description:
TR = Total Revenue
Q = Number of production generated
P = price of unit output
From these functions means the increasing of revenue affected by high and
low prices in addition to the output (ceteris paribus). High production is
technically describes a successful business but not necessarily economically
beneficial because it must be related to costs incurred and revenues earned.
Any attempt to gain new revenue economically rational can be said if the
profit obtained in the form of net income. Oyster mushroom farm net income from
the difference between total revenues with total costs that can be formulated as
follows (Boediono, 2002):
π = TR - TC
Description:
π = profit
TR = Total Revenue
14
TC = total cost
b. Oyster mushroom farming costs
Cost is the amount of money that was decided for the purchase or payment
of goods inputs (production factors) used in the production process. Generally,
production costs can be defined as all expenditures made by the company to
obtain the factors of production and raw materials to be used to create goods and
services (Sukirno, 2005). In the short term there is a fixed factor and variable
inputs, so that its production cost caused by the production process that also
involves fixed costs and variable costs. Fixed costs are costs incurred to finance
the production of production factors that are fixed and not changed even though
the amount produced varies, such as depreciation and building rental costs. On the
other hand, variable costs are costs incurred by the company to hold the factors of
production which varies in character depending on the amount of product
produced, for example purchases cost of raw materials, wages, transportation
costs, (Suparmoko, 1998).
4. Break Event Point (BEP)
Ahyari (1992) states that the break event point or principal home state is
value where revenue equals the cost of production. Thus at the time of oyster
mushroom farmers no profit and no loss. If this revenue is given the symbol TR
(total revenue or equal to total revenue receipts) while the cost to be borne by the
farmer is given the symbol TC (total cost or equal to the total cost), then the
principal home state is achieved when the TR - TC.
15
In BEP determines there are some things that should be known that the
cost or capital (whether fixed or variable capital), sales price and production
levels. Or capital costs must be separated into fixed costs and variable costs. The
amount of variable costs in totality will vary according to changes in production
volume, while the amount of fixed costs in totality does not change even if there
are changes in production volume (Rahardi, 2000). Furthermore, the BEP can be
calculated using the following equation:
a. BEP for acceptance (Rahardi, 2000);
BEP Rupiah =
b. BEP production volume (Ahyari, 1992)
BEP occurs when TR = TC
P. Q =
Q =
Description:
TR = total revenue on average
TC = total average cost
TFC= total fixed cost average
P = the average selling price
Q = average number of production
16
5. Return On Investment (ROI)
Return On Investment (ROI) is the value of the benefits obtained from any
amount of money invested in a certain period. This ROI analysis is an analytical
technique used to measure the effectiveness of the overall company operations.
Generally the size of the ROI is determined by:
a. The ability of entrepreneurs in generating profits.
b. The ability of entrepreneurs in the return of capital.
c. The use of outside capital to enlarge the company.
Enhance business ROI by increasing the profit margin (the amount of
operating profit expressed as a percentage and net sales) is associated with efforts
to enhance efficiency in the sector of production, sale and use of working capital.
Enhance the business turnover of assets used in operations is the wisdom of
investing funds in various asset both current assets and fixed assets.
The size of ROI can be determined by the formula (Rahardi, 2000)
ROI =
6. Efficiency
The main purpose of a business other than making a profit is also trying to
achieve high efficiency because a large profit is not necessarily efficient. An
attempt has high efficiency when the business has a substantial net income and
17
reflects the ratio (comparison) is good from the value of total revenue and total
cost. Business efficiency is the ratio between net incomes or earnings to capital or
the entire cost of which is used to generate revenue. The higher level of efficiency
means more efficient use of capital business.
The amount of business efficiency can be calculated by comparing the
receipts and expenditures. Return Cost Ratio or R / C can be known by calculating
how much revenue earned by the end of business, then proceed to calculate the
costs incurred. If the ratio between revenues and costs of greater than 1 (one)it
meant the business is profitable. Mathematically, R / C can be formulated as
follows, (Soekartawi, 2002):
a = R / C
R = Py.y
C = FC + VC
a = {(Py.y) / (FC + VC)}
Description:
a = R / C
R = revenue
C = cost
FC = fixed costs
18
VC = variable cost
Py = price of output
y = output
In relation to the efficient introduction of the concept of technical
efficiency (technical efficiency), efficiency of the price (price efficiency), and
economic efficiency (economic efficiency). Economic efficiency is achieved if
farmers are able to allocate factors of production such that high production can be
achieved. If farmers can benefit greatly from the results of farming such as the
influence of price, the farmers are said to allocate production factors in the
efficiency of the price. This way can be taken for example by buying the factors
of production at a cheap price, sell at high prices. Furthermore, if farmers can
increase production with the price of production factors which can be pressed but
sell the product at high prices, then the farmer has been doing technical efficiency
and efficiency at the same price. Such a situation often referred to as economic
efficiency (Soekartawi, 1987).
B. Research Model and Hypothesis Formulation
1. Formulation Research Model
In the operations, farmers are always trying to allocate resources
optimally, so that revenue can be maximized. The maximum income will affect
the achievement of the efficiency of oyster mushroom farming. Farmers' income
19
is determined by the value of production produced, while the production value is
determined depending on the size of the production cost which consists of two
factors namely input variables consist of labor costs, the cost of composting, the
cost of maintenance and others who may be called as well as variable costs oyster
mushroom farming as well as fixed inputs consisting of large kumbung and
equipment that can be called the fixed costs of the oyster mushroom farming.
Mushroom farmer's income derived from production gross receipts that is
by counting the number of oyster mushrooms are sold, this is a gross income of
oyster mushroom farmers. further to determine the total income from farming
oyster mushrooms, farmers must calculate all the costs included in cost of
production. From these calculations can know the total income from oyster
mushroom farmers, so that breeders can know whether the state wins, losses or
capital behind it, and can be known also whether the oyster mushroom farming
worth conducting and whether the oyster mushroom farming is an efficient
business.
The efficiency of oyster mushrooms farming can be found by doing a
comparison between total revenue and costs of production during the production
process. From these calculations can know the level of the ratio between the value
of revenues and expenses. By Soekartawi (1989) a business said to be efficient if
the value of the ratio between total revenues with greater cost 1 (R / C> 1) and is
said not efficient when the ratio between revenues and costs less than 1 (R / C
<1). The higher the level of business efficiency, the greater the benefits. The
schematic framework of this study is described as follows:
20
Figure 1. Scheme framework Thought
2. Previous Results
In this section will describe some results of previous studies which is a
reference in this study. Some results of previous studies related to this research
are:
a. Rina Pratiwi (2005)
Her research titled "Analisis Usaha Pembenihan Ikan Gurami Pada Usaha
Perikanan Daran Di Desa Beji, Kecamatan Kedungbanteng Kabupaten
Banyumas." The research concluded that hatchery fish carp farming is done in
Beji village advantageous because it is through volume production and acceptance
at the time of the BEP and the farm is worth conducting because it has the ROI is
higher than bank interest that is equal to 0.59 or 59 percent, while the level bank
interest only at 6 percent. Overall R / C ratio obtained from farming carp hatchery
Variable cost
Fixed cost
cost
Total
Input Output Total
revenue
Business
efficiency profit
21
at 1.59. This means that each Rp 1.00 fee that is used will generate revenue of
USD 1.59. So carp hatchery farm in the village of Beji is efficient and can be
developed for farmers receiving more than the production costs incurred by
farmers.
b. Nunung Harsono (2008)
Her research titled "Efisiensi Ekonomi Usaha Ternak Ayam Ras Pedaging
Pola Kemitraan Dan Mandiri Di Kecamatan Kesugihan Dan Maos Kabupaten
Cilacap”. The research concluded that there are differences in income between
broiler breeder business partnership and self-sufficient in the Kesugihan and Maos
subdistrict in Cilacap regency. Efficiency of broiler business in the Kesugihan and
Maos subdistrict that use a partnership more efficient than using independent
pattern. Broiler businesses that use a partnership to obtain the average economic
efficiency of the three strata of 1.74 while the broiler business that uses
independent pattern of the average economic efficiency of the three strata are
1.53.
c. Agusta Rizqi kurniawan (2011)
His research titled "Analisis Usaha Ternak Ayam Petelur Di Kabupaten
Banyumas." The results showed that the business of laying chicken farms in
Banyumas already economically efficient because of the economic efficiency of
the analysis obtained by the R / C is greater 1. Contribution of income from
farming of laying hens on total family income is relatively large (more than 50
percent). This indicates that most respondents' family income derived from
22
farming of laying hens. Secaara general per capita income of farmers meet the
standards of KHL in Banyumas regency.
3. Research Hypothesis
The hypothesis of this research are:
a. Oyster mushrooms business in Pekuncen subdistrict in Banyumas regency
could be benefit for the farmers.
b. Oyster mushrooms business in Pekuncen subdistrict in Banyumas regency
feasible to be developed.
c. Oyster mushrooms business in Pekuncen subdistrict in Banyumas regency
has been efficient.
23
III. RESEARCH METHODS AND TECHNICAL DATA ANALYSIS
A. Research Methods
1. Type of research
This research is a survey research. Survey research is research conducted on
large populations and small, who studied data taken from this population in
order to discover the events relative, distribution and relationship between
variables, sociological and psychological (Mr. I Made Wirartha, 2006).
2. Research Sites
This research has been conducted in Pekuncen subdistrict in Banyumas
regency.
3. Time Frame Research
Research has been conducted on the production period October 2010 – April
2011
4. Research Object
The object of this research is the oyster mushroom farmers in Pekuncen
Subdistrict in Banyumas regency.
5. Population and Sample
In a study, population and study sample is needed. The population is composed
of the generality of objects or subjects that have a quantity or subject that has
24
the quantity and specific characteristic that is determined by investigators to be
studied and drawn conclusions. While the sample is in part from the number
and characteristics possessed by this population. The total of population
mushroom farmer who has taken are 30 people, divided into three stratum. The
division of strata has been done by BPPT (Badan Pertahanan Pangan dan
Pertanian). The criteria for determining the broad strata is based on the size of
kumbung. The distribution of strata are:
Stratum I : Broad of kumbung <20 m²
Stratum II : Broad of kumbung 20 m² - 30 m²
Stratum III : Broad of kumbung > 30 m²
In detail, the total population of oyster mushroom farmers in Pekuncen
Subdistrict in 2010 is shown in the following table:
Table 1. Total of oyster mushroom farmers population in 2010
Strata Population Percentage (%)
I 18 60,00
II 7 23,34
III 5 16,66
Total 30 100,00
Source: BPPT of Pekuncen subdistrict
25
6. Source of Data
The data required in this research consist of:
a. Primary data, the data obtained from interviews with respondents of
mushroom farmers by using questionnaires that have been prepared.
b. Secondary data, the data obtained from the literature such as books and
internet.
7. Data Collection Techniques
Data collection techniques in this research are by interview, questionnaire and
literature.
8. Conceptual definition
In this study there are four variables, namely income, production costs
production and economic efficiency. Following definition:
a. Income
Receipts from the sale of goods and services.
b. Production costs
The cost to produce that consists of direct materials, direct wages and
indirect costs.
26
1). Fixed costs
Expenses incurred during the production process that magnitude does not
depend on the size of the production.
2). Variable costs
Expenses incurred during the production process the amount of which
dependson the size of the production
c. Production
The process of producing or manufacturing the goods in great quantities,
generally using a machine, either in the form of finished products or semi-
finished products.
d. Economical efficiency
Method of production of each output with the cheapest cost.
9. Operational Definition
Operational definition is needed to limit the parameters or indicators are in
want of researchers in the study so that any study variables are used, then
everything just came from the concept (Bungin, 2001). Research on the
feasibility analysis of oyster mushrooms in Pekuncen subdistrict in Banyumas
regency consists of four variables: revenue, production costs, production and
economic efficiency.
27
a. Income
Oyster mushroom farmer’s income is calculated based on the results of
production multiplied by price per kilogram oyster mushrooms that are
stated in rupiah (Rp)
b. Production costs
It is all costs incurred in the oyster mushroom farm, consisting of:
1) Fixed costs
Are the costs incurred during the production process. It does not depend
on the size of production, the land rented, taxes, equipments and
kumbung contraction, which assessed in rupiah (Rp)
2) Variable costs
Are the costs incurred during the production process. It depends on the
size of production, the labor costs, oyster mushroom seeds, fertilizer,
sawdust, and stated in rupiah (Rp).
c. Production
The definition of production in this research is the amount of production of
oyster mushrooms.
d. Economic efficiency is by comparing the costs and revenue earned.
28
B. Technical Data Analysis
1. To know the profits of oyster mushrooms business, the following calculation is
used (Boediono, 2002):
Л = TR – TC
Description:
Л = profit
TR = total revenue
TC = total cost
Test Criteria:
If TR > TC: oyster mushroom profitable
If TR < TC: oyster mushroom losses
2. To calculate the revenue of oyster mushrooms, sale the following formula is
used (Boediono, 2002):
TR = P x Q
Description:
TR = total revenue
P = price of unit output
Q = total production
29
3. To find out the cost of farming oyster mushrooms, the following formula is
used (Boediono, 2002):
TC = FC + VC
Description:
TC = total cost
FC = fixed costs
VC = variable cost
4. To know the breakeven point (BEP), the following formula is used:
BEP for acceptance (Rahardi, 2000)
BEP rupiah =
BEP production volume (Ahyari, 1992)
BEP occurs when TR = TC
P. Q = T T
Description:
TR = total revenue on average
TC = total average cost
TFC = total fixed cost average
30
TVC = variable cost average fixed
P = selling price
Q = average number of production
Test Criteria:
If the revenue from the sale of oyster mushroom > revenue of BEP, the oyster
mushroom business was profitable.
If the revenue from sale of oyster mushrooms < revenue of BEP, the oyster
mushroom business was not profitable.
5. The feasibility of business in connection with the capital used, can be
formulated as follows (Rahardi, 2000)
ROI =
Test Criteria:
ROI Value > interest rate of commercial banks, oyster mushroom business was
feasible to be developed
ROI Value < interest rate of commercial banks, the oyster mushroom business
was not feasible to be developed
6. To find out how much the level of efficiency of oyster mushrooms business,
the following formula is used (Soekartawi, 2002):
31
a = R / C
R = Py.y
C = FC + VC
a = {(Py.y) / (FC + VC)}
description:
a = business efficiency
R = revenue
C = cost
FC = fixed costs
VC = variable cost
Py = price of output
y = output
Test Criteria:
If the R / C < 1, it means oyster mushroom business is not profitable so that
efficiency needs to be improved
If the R / C = 1, it means oyster mushroom business is breakeven (equal,
impasse)
32
If the R / C> 1, it means oyster mushroom business has been efficient and
profitable.
33
IV. RESULTS AND DISCUSSION
A. Overview of Research Areas
1. Geographic Location
Pekuncen subdistrict consists of soil and terrain with rain fall more or
less 3907mm/year. Judging from the topography including soil plains with an
altitude of approximately 280 m above sea level. While the boundaries of
Pekuncen subdistrict are as follows:
a. North : Brebes Regency
b. South : Ajibarang Subdistrict
c. East : Cilongok Subdistrict
d. West : Gumelar Subdistrict
2. Regional Area and Land Use
The total area of all Pekuncen subdistrict are 92.70 km², consisting of:
a. Area of paddy land : 1856.441
b. Area of dry soil / land : 7413.370
To see the areas of Pekuncen Subdistrict according to land use, more details
can be seen in table 2 below:
34
Table 2. The total area of Pekuncen subdistrict specified according to land use
situation in 2009
Land Use Large (ha) Percentage (%)
1. Rice Land
a. irrigation Technical
b. Technical ½ Pengairain
c. Irrigation Non-PU
d. Irrigation Rainfed
2. Dry Land
a. Yard / Building
b. Tegal / garden
c. Padang Shepherd
d. State Forest
e. plantation People
f. Other
1.856.441
73.397
70.015
1.443.552
269.447
7.413.370
925.445
687.152
-
3.834.710
1.741.245
224.818
10,0
0,39
0,37
7,78
1,45
40,0
4,99
3,70
20,7
9,39
1,21
Total 18539.592 100
Source: Pekuncen Subdistrict Monograph
Overall area is 18,539,592 hectares. Most of the dry land forest, reaching
20.7 percent of State or an area of 3834,710 hectares. Dry land plantation on
the second largest position is 9.39 percent, or an area of 1741,245 hectares,
while the smallest is on a paddy soil irrigation ½ technically only reached 0.37
percent, or an area of 70,015 hectares.
3. Population state
The population of Pekuncen subdistrict according to recent records,
numbering 65,886 souls which consists of 32,927 men and 32,959 women.
Thus the male population than female population is relatively balanced.
a. The composition of the population by livelihood
Descriptions of the population according to livelihoods in Pekuncen
Subdistrict briefly can be seen in Table 3. From Table 3 below shows
that most residents in the Pekuncen subdistrict in Banyumas
35
regency livelihood as farm laborers who absorb 33.90 percent of the
existing force or as many as 11,894 in habitants. Farmers own ranks second
at 33.10 percent or as many as 11,701 people, while the lowest position
occupied by the employee / BUMN only by 0.05 percent or as many as
21 people. More detail can be seen in the following table.
Table 3. The composition according to the livelihoods of the population in the
Pekuncen subdistrict in 2009
Number. Livelihoods Frequency (soul) Percentage (%)
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
farmers own
Hodge
businessman
industrial workers
construction worker
merchant
transport
PNS / Armed Forces
Employee / BUMN /
retired
excavation
Other
11.701
11.984
571
1.314
1.168
1.734
635
803
21
406
48
5.022
33,10
33,90
1,61
3,72
3,30
4,90
1,79
2,27
0,05
1,14
0,13
14,20
Total 35.317 100,00
Source: Pekuncen Subdistrict Monograph
b. Population by Education
Level of education is one factor that determines the quality of the
population, the higher the education level of a person's expected the higher
the productivity of farming.
In Table 4 below can be seen that the majority of the population due
to poorly educated Pekuncen subdistrict residents who complete primary
school occupies the largest percentage when compared with the population as
a whole Pekuncen subdistrict, amounting to 51.40 percent or as many
36
as 30,769 people. Population has not finished primary school which was in
second place at 12.50 percent oras many as 7471 people. Then sequentially
educated population that graduated from junior high, do not complete primary
school, graduated high school, no school and year of AK / PT. level of
education achieved Pekuncen subdistrict community will influence how to
utilize existing resources to improve farm productivity and ultimately improve
the standard of living. Data Pekuncen subdistrict resident for more details can
be seen in the following table.
Table 4. The composition of the population by level of education in the
Pekuncen subdistrict in 2009
Number. Level of education Frequency
(soul) Percentage (%)
1.
2.
3.
4.
5.
6.
7.
Year AK / PT
graduated high school
graduated junior High School
primary school
Not complete primary school
Not yet complete primary
school
no school
735
4.969
7.004
30.769
6.397
7.471
2.505
1,22
8,30
11,70
51,40
10,70
12,50
4,18
Total 59.850 100,00
Pekuncen Subdistrict Monograph
B. General state of Respondents
1. Age Farmers Respondents
Age level of respondents affects the physical ability to manage their
business, meaning that the higher the age the ability to work will decrease.
Table 5 below shows that the faction of the age of farmers in farming oyster
37
mushrooms in Pekuncen subdistrict mostly aged 41-50 years as many as 13
people. Lowest occupied by respondents with ages 30-40 as many as 6 people,
while those aged more than 51 years as many as 11 people. Thus it can be
concluded that the seen from the age group, some respondents were of
reproductive age. Age composition of the respondent farmers in detail can be
seen in the following table.
Table 5. Age farmer respondents in oyster mushroom farms in the district in
2011 Pekuncen
Number. Age (years) Frequency (soul) Percentage (%)
1.
2.
3.
30 – 40
41 – 50
> 51
6
13
11
20
44
36
Total 30 100
Sources: Primary data was processed
2. Respondent education
Education level of respondents ranged from elementary school through
graduateschool. More data can be seen in table 6 below:
Table 6. Education farmer respondents of oyster mushroom farms in Pekuncen
subdistrict in 2011
Number. Level of education Frequency
(soul) Percentage (%)
1.
2.
3.
primary school
graduated junior High School
graduated high school
14
14
2
46,66
46,66
6,66
Total 30 100,00
Sources: Primary data was processed
The level of education have an influence on farmers in adapting
technologies and skills in managing their business. This means that the higher
the educationlevel of farmers, the sooner in adapting a new technology and is
38
expected to be more rational. From the above table that the level of
education show oyster mushroom farmers on average are the primary and
secondary school that is alike 46.66 percent or as many as 14 people, while the
rest are farmers with high school education level of 6.66 percent or as much
as 2 people.
C. Analysis Results and Dsicussion
1. Oyster Mushroom Farming in Sub Pekuncen
Oyster mushroom farming in Pekuncen Subdistrict in Banyumas
regency generally still managed with a simple business scale as well.
generally, mushroom growers in pekuncen subdistrict make kumbung /
mushroom houses inside the house, the farmer simply adding shelves in the
room which is used as mushroom house asa place to put baglog. But there
are farmers who deliberately makes kumbung /mushroom houses outside the
farm house. Starting from an oyster mushroom cultivation training held by
village officials who cooperate with an entrepreneur mushrooms in 2004,
residents invited to attend the training. Until that time about 80 Pekuncen
subdistrict residents were mushroom growers. But in 2006 the number of
mushroom growers began to decrease, by reason of the higher production
costs along with rising kerosene prices are increasingly scarce as media
sterilization oyster mushrooms.
39
In 2009 the dwindling oyster mushroom growers, farmers had to use
firewood as a substitute for kerosene as mushroom growers in other
regions, but after the conversion of kerosene to gas, people end up using gas
instead of kerosene and mushroom farmers were intending to return producing
oyster mushrooms. Until now there were 30 oyster farmers who have started
production again.
2. Oyster mushroom Farming Profit
One of the goals of farmers in farming mushrooms is to earn an income
greater than the costs incurred for the oyster mushroom farming activities in
order to obtain the net income or earnings. Oyster mushroom farm profit is the
difference between total revenue (Total Revenue) with a total cost (Total Cost).
Total revenue is the product between the unit price by the number of
production. Total cost is the sum of all expenses incurred during the
production process. To determine whether the oystermushroom farming can
benefit or not the farmer then must know the cost, revenue and the BEP
obtained in these farms.
a. Oyster Mushroom Farming Costs
Production costs in oyster mushroom farms covering all expenses
incurred during the production process that includes fixed costs and variable
costs. Fixed costs on the farm include the cost of the oyster mushroom
kumbung depreciation, equipment depreciation and wages make baglog. While
the variable costs which include the cost of purchasing seedlings, fine bran,
40
sawdust, gas, plastic bags, limestone, gypsum, fertilizers TSP, calcium,
paralon, plastic 15x30 kg and labor. Breakdown of production costs to be
incurred by mushroom growers are as follows:
1) Cost of seedlings
Price of oyster mushroom’s seed is Rp 8.000,00 per vial.
2) The cost of fine bran
The price is Rp 1.600,00 fine bran per kilogram.
3) Cost of sawdust
Price sawdust is Rp 250,00 per kg.
4) The cost of gas
The gas used is refilled with the gas price of Rp 15.000,00
5) The cost of plastic bags
Plastics are used there are two kinds of plastic, plastic with the size of 15x30
to make baglog and plastic with the size of 0.5 x 20 mm with a length of 40
cm to the sterilization process. The price of plastic at the time of the study
are as follows:
(a) Plastic baglog : Rp 23.500,00 per pack
(b) Plastic sterilization : Rp 21.000,00 per pack
6) The cost of lime
41
Lime price was Rp 5.000,00 per kg
7) The cost of gypsum
Price gypsum is Rp 3.500,00 per kg
8) The cost of fertilizer or vitamin
Fertilizer or vitamins used is TSP fertilizer and calcium, while the price of
TSP fertilizer and calcium at the time of the study are as follows:
(a) TSP Fertilizer : Rp 750,00 per kg
(b) Calcium : Rp 3.000,00 per kg
9) Cost paralon
Paralon price is Rp 14.000,00
10) Cost of labor
Labor costs accounted for either from family or wage labor, labor in use
during maintenance and harvesting, while the amount of wages is Rp
15.000,00 per day.
11) The cost of equipment depreciation
This calculation is based on the depreciation of production equipment
used. Production tools include shovels, hoes, drums, gas stove, kaburator
stoves and gas cylinders.
12) Depreciation kumbung mushrooms
42
These calculations are based on depreciation kumbung mushrooms per
production or per 6 months.
13) The cost of making baglog
The wage of making baglog is given to make baglog. Wage is Rp 75,00
per baglog.
Each farmer has a different broad of kumbung, the amount of
production costs incurred by each farmer is different. To determine the costs
incurred in the District of oyster mushroom farmers Pekuncen can be seen in
Table 7. While the calculations can be seen in appendix 2, 3 and 4.
Table 7. Oyster Mushroom Farm Production Costs in Pekuncen subdistrict in
October 2010 - April 2011
Type of cost Stratum I
Averag
e
per m²
Stratum II
Averag
e
per m²
Stratum III
Average
per m²
1. Variable (Rp)
a. Wage labor
b. seed
c. Fine bran
d. Sawdust
e. Gas
f. Plastic
sterilization
g. Lime
h. Gypsum
i. Tsp fertilizer
j. Calcium
k. Paralon (PVC)
l. Plastic baglog
m. Wage make
baglog
2. Fixed Costs
12.690.000
228.000
278.400
272.000
540.000
1.134.000
220.000
91.000
13.500
54.000
1.008.000
2.115.000
1.871.325
1.749.966
28.263
508
620
606
1.203
2.525
490
203
30
120
2.245
4.710
4.168
3.897
5.005.000
120.000
168.000
145.500
420.000
924.000
135.000
49.000
10.500
42.000
686.000
1.128.000
1.062.450
5.140.093
19.627
470
659
570
1.647
3.623
529
192
41
165
2.690
4.423
4.166
20.157
3.575.000
100.000
144.000
125.000
390.000
861.000
130.000
52.500
7.500
30.000
574.000
963.500
937.500
5.209.905
15.889
444
640
555
1.733
3.826
578
233
33
133
2.551
4.282
4.166
23.155
Total 22.265.191 49.588 15.035.543 66.824 13.099.905 58.222
Sources: Primary data was processed
43
From Table 7 above is known that production costs in farming oyster
mushrooms for strata I was Rp 22,265,191 to Rp 15,035,543 stratum II,
whereas for the stratum III of Rp 13,099,905. The biggest cost allocation is to
wage laborcosts. Baglog plastic costs on the next sequence, then followed by
the cost ofplastic sterilization, wages make baglog, fixed costs, plastic gutter,
gas, fine bran, sawdust, seeds, lime, gypsum, calcium, and TSP fertilizer
Table 8. Average Production Cost per farmer of Oyster Mushroom Farming
in Pekuncen subdistrict October 2010 - April 2011
Sources: Primary data was processed
From Table 8 above can be seen that the average total production cost
incurred by each mushrooms farmer in the Pekuncen subdistrict in oyster
mushroom farms in one time period for stratum I was Rp 1,236,955 and in
stratum II Rp 2,147,935, while for stratum III was Rp 2,619,981
Table 9. Average Production Cost per m² of Oyster Mushroom farming in
Pekuncen subdistrict October 2010 - April 2011
Strata Total cost (Rp) Broad of kumbung
(m²)
Average
(Rp/person)
I
II
III
22.265.191
15.035.543
13.099.905
449
255
225
49.588,40
58.962,91
58.221,80
Rata-rata 16.800.213 309 55.579,03
Sources: Primary data was processed
Strata Total cost
(Rp)
Frequency of
respondents (person)
Average (Rp/person)
I
II
III
22.265.191
15.035.543
13.099.905
18
7
5
1.236.955
2.147.935
2.619.981
Average 16.800.213 30 2.001.623
44
Based on table 9 above can be known magnitude of the average
production cost per m² for stratum I reached Rp 49588.40, while the Rp
66824.64 stratum II and stratum III Rp 58221.80.
b. Acceptance Oyster Mushroom Farming
The aim of a farm is to obtain income that can improve the living
standard of farmers. The amount of output per farmer for a single production
process can be seen in the table below
Table 10. Results The average production per farmer of Oyster Mushroom
Farming in the Pekuncen subdistrict of October 2010 - April 2011
Strata Production result
(kg)
Frequency of
respondents (person)
Average (Rp/
person)
I
II
III
4.983
2.833
2.500
449
255
225
276,833
404,714
500,000
Average 3.439 309 393,849
Sources: Primary data was processed
From Table 10 above can be seen that the magnitude of the average
production per farmer for a one-time production period in stratum I as much as
276.833 pounds. In stratum II as much as 404.714 pounds and in stratum III as
much as 500 pounds.
To know the size of the average production per m² on each stratum,
can be seen in the following table.
45
Table 11. Average Production per m² at Oyster Mushroom Farming in
Pekuncen Subdistrict October 2010 - April 2011
Strata Production Result
(kg)
Broad of Kumbung
(m²) Average (kg/ m²)
I
II
III
4.983
2.833
2.500
449
255
225
11,098
11,109
11,111
Average 3.438 309 11,106
Sources: Primary data was processed
From the table above it could be seen the average production for
stratum I was 11.098 kilogram per m². For stratum II was 11.109 kilogram per
m², and for stratum III was 11.111 kilogram per m².
After knowing the size of production, so the revenue of oyster
mushrooms farmer is knowable. Revenue of oyster mushroom farming is a
multiplication between price and production results. From the following table
12 it could be seen that the average income per respondent for stratum I was
Rp 2,076,250, for stratum II was Rp 3,035,357 and for stratum III was Rp
4,000,000
Table 12. Average income per farmer of Oyster Mushroom farming in
Pekuncen subdistrict October 2010 - April 2011
Strata Income
(Rp)
Frequency of
Respondent (person) Average (Rp/person)
I
II
III
37.372.500
21.247.500
20.000.000
18
7
5
2.076.250
3.035.357
4.000.000
Average 26.206.666 10 3.037.202
Sources: Primary data was processed
To know the size of the oyster mushroom farm receipts in the
Pekuncen subdistrict per m² it could be seen in the table below
46
Table 13. Average income per m² of Oyster Mushroom farming in Pekuncen
subdistrict October 2010 - April 2011
Strata Income
(Rp)
Broad of
Kumbung (m²) Average (Rp/m²)
I
II
III
37.372.500
21.247.500
20.000.000
449
255
225
83.234,966
83.323,529
88.888,889
Average 26.206.666,67 309,67 85.149,128
Sources: Primary data was processed
From the table above, it could be seen that the highest income was
stratum III with Rp 88888.889. It is because the price of oyster mushroom in
stratum III was Rp 8000. Different from stratum I and stratum II, the price
were Rp 7500. It is because farmers in stratum III sold their harvest directly to
the seller, while the oyster mushroom farmers in stratum I and II sols their
harvest at the collectors which gave the price of Rp 7500.
c. Oyster Mushroom Farming Profit
Proft (net income) is the difference between total income by total cost.
To know the size of the oyster mushroom income per farmer in Pekuncen
subdistrict, it could be seen in table 14 below.
Table 14. Average Net Income per Farmer of Oyster Mushroom farming in
Pekuncen subdistrict October 2010 - April 2011
Strata Total Revenue (Rp) Total Cost (Rp) Net Income
(Rp/person)
I
II
III
2.076.250
3.035.357
4.000.000
1.234.177
2.147.934
2.619.981
842.072
887.422
1.999.302
Average 3.037.202 2.000.697 1.242.932
Sources: Primary data was processed
47
From the results of these calculations, it could be known the average
of net income (profit) of oyster mushrooms business per farmer in Pekuncen
subdistrict for stratum I was Rp 842.072, followed by stratum II with Rp
887.422. And stratum III with the highest net income of Rp 1.999.302.
Table 15. Average Net Income per m² of Oyster Mushroom farming in
Pekuncen subdistrict October 2010 - April 2011
Strata Total Revenue (Rp) Total cost (Rp) Net income
(Rp/m²)
I
II
III
83.234,966
83.323,529
88.888,889
49.477,04
58.962,91
58.221,80
33.757,926
24.360,615
30.667,089
Average 85.149,128 40.698,58 29.595,210
Sources: Primary data was processed
Based on table 15, the average net income (profit) per m² oyster
mushroom business in Pekuncen subdistrict for stratum I was Rp 33.757,926
for stratum II was Rp 24.360,615 and for stratum III was Rp 30.667,089
d. Break Even Point (BEP)
BEP or break-even point can be interpreted as a point or state where
the company in its operations did not benefit and did not losses. In other words,
the state's gain or loss equal to zero. This can happen when a company in its
operations using fixed costs, and sales volume is only sufficient to cover fixed
costs and variable costs. If the sale is only sufficient to cover variable costs and
some fixed costs, then the company suffers losses, and vice versa would
benefit, if sales exceed the variable costs and fixed costs that must be issued.
Break even analysis can generally provide information on how the pattern of
48
the relationship between sales volume, cost / cost, and level of benefits to be
gained at certain sales levels.
Actually, the oyster mushroom business had been feasible and even
should be increase because it was still and also farmer's incomes were still
above the breakeven point (BEP) in both stratum I, II, and III.
Table 16. Average Break-Even Point per m² of Oyster Mushroom
Farming in Pekuncen subdistrict October 2010 - April 2011
Number. Analysis Stratum I Stratum II Stratum III
1.
2.
3.
4.
5.
6.
Fixed cost (Rp)
Variable cost (Rp)
Production Volume (kg)
Selling Price (Rp/kg)
Acceptance (Rp)
Break Even Point
a. Production Volume (kg)
b. Acceptance (Rp)
1.749.966
20.515.225
11,097
7.500,000
83.234,966
6,576
16.094,000
5.140.093
9.895.450
11,109
7.500,000
83.323,529
7,861
41.630,170
5.209.905
7.890.000
11,111
8.000,000
88.888,888
7,728
41.880,510
Sources: Primary data was processed
The average BEP of oyster mushroom business, in stratum I the volume
production as much as 6.576 kilograms per m², while the average volume
production produce by oyster mushroom farmers had reached 11.097 kilograms
per m². In stratum II the average of BEP as much as 7.861 kilograms per m²,
while the average volume production produced by oyster mushroom farmers
had reached 11.109 kilograms per m², and for stratum III the average BEP of
the oyster mushroom farmer as much as 7.728 kilograms per m², while the
average volume production produced by oyster mushroom farmers had reached
11.111 kilograms per m².
49
Income from selling product at BEP for stratum I was Rp 16.094,000
per m². For stratum II was Rp 4.163,170 per m². And for stratum III was Rp
41.880,510 per m². Because of the income of each farmer either in stratum I, II,
and III are greater than the value of income at BEP, it meant oyster mushroom
business was profitable. Accordingly the hypothesis that oyster mushroom
business in Pekuncen benefit for farmers was accepted.
Based on Table 16 above shows that the oyster mushroom farm in
Pekuncen subdistrict was able to provide a return for mushroom farmers, thus
increasing their family incomes. Although capable of delivering a profit but the
profit levels achieved by farmers is still low perceived. This happens because
the following factors:
1) The sale price is fluctuating oyster mushrooms on the market are sometimes
detrimental to mushroom farmers when selling their crops. This is because
sometimes people prefer to buy chicken instead of mushroom because of the
tastes.
2) Lack of marketing breadth of oyster mushrooms. So far, the oyster
mushroom growers in Pekuncen subdistrict only sell their crops to markets
around the course, the reason is when there is a buyer from outside the area
who order in large quantities, oyster mushroom growers in Pekuncen
subdistrict subdistrict can not fill orders because most farmers produce their
own mushrooms and not in a larger scale.
50
3. Oyster Mushroom Business Feasibility
The main purpose of a business is to obtain financial gain or profit.
Therefore the determination of appropriateness of a business that is planned
and will be implemented or whether a business is determined by the possibility
of financial benefit to be gained. ROI is an analysis tool to determine the
operating profit earned in relation to capital employed. To know the size of the
ROI can be seen in the table below.
Table 17. The average Return On Investment (ROI) of Oyster Mushroom
Farming in Pekuncen subdistrict October 2010 - April 2011
Strata Profit (Rp) Capital (Rp) ROI
I
II
III
33.757,93
24.360,62
30.667,09
49.477,04
58.962,91
58.221,80
0,68
0,41
0,52
Total 88.785,64 166.661,75 1,61
Average 29.595,21 55.553,917 0,53
Sources: Primary data was processed
From the ROI calculation in table 12 above, it could be seen that the
ROI was 0.53. This suggested that the ability of the overall capital in
generating profits amounted to 0.53 which meant of every Rp 1.00 capital
invested would result in a profit of Rp 0.53.
To determine that ROI has been efficient or not, the ROI must be
compared with interest rate of commercial banks. If the ROI is greater than
interest rate it meant oyster mushroom business shows a fairly good prospect
and feasible to be cultivated, otherwise if the ROI less than interest rate it
meant oyster mushroom business shows a lack of good prospects and not
feasible to cultivated. From the above table, the ROI was greater than the
51
interest rate of commercial banks that 7.25 percent which in this case is a
reasonable interest rate denominated in rupiah deposits at commercial banks
(LPS May 14, 2011). Accordingly the hypothesis that oyster mushroom
business in Pekuncen subdistrict feasible to be developed was accepted.
4. The efficiency of oyster mushroom Farming
Income or a big pay off is no guarantee that the effort undertaken to
provide profit because it could be obtained with a greater expenditure.
Therefore, in conducting a business, in order to obtain optimal benefits need to
pay attention to the level of economic efficiency effort undertaken.
Economical efficiency of oyster mushroom farming is a comparison
between the total revenue to total cost. High degree of efficiency illustrates that
the total income earned is greater than the total cost. The greater of the total
earned income than the total costs incurred, the more efficient farms also
carried out so that expected profits from the optimum. To determine whether a
business has been efficient or not can be measured using cost return ratio
(R/C).
Based on the calculations can be known the level of efficiency in the
oyster mushroom farm in Pekuncen subdistrict for stratum I was 1.68 for
stratum II was 1.41 and for stratum III was 1.52. This is because the oyster
mushroom growers in stratum I have kumbung mushrooms indoors, meaning
growers in strata I did not specifically make kumbung / mushroom house, the
52
farmer only makes the shelf as a place to put baglogs in their house so not too
much cost. While partly the mushroom growers in stratum II make their
kumbung in their homes and some have specifically made kumbung
mushrooms out of their homes. In contrast to of all mushroom growers in
stratum III have kumbung mushrooms outside the home, which means farmers
are specifically made kumbung mushrooms, so that farmers in stratum III
spending more cost and so the efficiency of the stratum III was smaller than
stratum I. More detail can be seen in the following table
Table 18. Oyster Mushroom business Efficiency in Pekuncen subdistrict
October 2010 - April 2011
Strata Total revenue (Rp) Total cost (Rp) Efficiency
I
II
III
83.234,966
83.323,529
88.888,889
49.477,04
58.962,91
58.221,80
1,68
1,41
1,52
Total 85.149,128 55.553,92 4,61
Average 28.383,043 18.517,97 1,53
Sources: Primary data was processed
Based on the calculation of cost return ratio (R / C) overall, oyster
mushroom business in Pekuncen was already efficient indicated by the value of
R / C greater than 1 that was equal to 1.53. R / C 1.53; it meant every
expenditure of Rp 1.00 earned revenue amounting to Rp 1.53. Accordingly the
hypothesis that oyster mushroom business in Pekuncen had been efficient was
accepted.
53
IV. CONCLUSIONS AND IMPLICATIONS
A. Conclusion
1. Oyster mushroom business in Pekuncen subdistrict had been profitable
because it had been passed the volume of production and income at the Break
Even Point (BEP).
2. Farming done by mushroom farmer in Pekuncen subdistrict had been said
feasible because it the ROI value was higher than banks interest rate that was
equal to 0.53 or 53 percent, while the banks interest rate was only 7.25
percent.
3. Overall obtained of R / C ratio from oyster mushroom business were 1,53. It
meant that each Rp 1.00 of cost was used to gain acceptance Rp 1.53. So the
oyster mushroom business in Pekuncen subdistrict was efficient and could be
developed for farmers income more than the production costs.
B. Implications
1. Oyster mushroom farmers could be more pressing on production costs so
obtained higher profit for example by replacing one of the costs of
production, eg changing the gas with woods that cheaper and easier in getting
in the Pekuncen subdistrict.
2. Oyster mushroom farmers were expected to have a concerted effort in raising
capital and income, for example by forming farmer groups, so it will be easier
in getting informations needed by mushrooms farmers.
54
3. Given Oyster Mushroom farming is prospective to be developed and there are
still requiring capital, so necessary support from the government (BPPT of
Pekuncen subdistrict) or financial institutions, especially in terms of credit so
farmers could further develop the business and increase revenue.
55
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Badan Pusat Statistik, 2010. Pekuncen Dalam Angka, BPS, Banyumas
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Bungin, Burhan 2001. Metodologi Penelitian Sosial. Airlangga University
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Henanto, F. 1996. Ilmu Usaha Tani, Penebar Swadaya, Jakarta.
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Mubyarto. 1995. Pengantar Ekonomi Pertanian, LP3ES, Jakarta.
Rahardi, dkk. 2000. Agribisnis Perikanan, Penebar Swadaya, Jakarta
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Universitas Jenderal Soedirman, Purwokerto.
Soekartawi. 1987. Prinsip Dasar Ekonomi Pertanian Dan Aplikasinya, CV
Rajawali, Jakarta.
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Suparmoko. 1998. Pengantar Ekonomi Mikro. Edisi III. Cetakan Ke-1. BPFE
Yogyakarta.
Umar, husein. 2005. Metode penelitian untuk skripsi dan tesis bisnis. PT.
Rajagrafindo Persada, Jakarta.
Wiens Anorga. 2004. Kamus Istilah Ekonomi. Edisi Ekonomis. M2S. Bandung
56
Win Hornby, dkk. 2001. Business Economics. Second Edition. Financial
Times. Prentice Hall.
Wirarta, I Made. 2006. Metodologi penelitian social ekonomi. C.V. Andi
Offset. Yogyakarta.
57
APPENDIX
58
Appendix 1. Mushroom Growers Identity
strata Number Name Age Education Broad of
kumbung(m²)
Stratum I
1 Sudiyah 51 SD 21
2 Soni 43 SMP 21
3 Yeni 37 SMP 24
4 Supriyadi 42 SD 25
5 Suhadi 52 SD 21
6 Daldiri 49 SD 24
7 Endriah 35 SMP 30
8 Yono 39 SMP 24
9 Rudin 42 SD 25
10 Sahidi 51 SD 25
11 Sa'diyah 43 SMP 25
12 Suwarto 48 SMP 21
13 Kusriadi 49 SD 24
14 Mawardi 52 SMP 30
15 Slamet 44 SMP 30
16 Samsu 38 SMA 24
17 Budi 33 SMA 30
18 Kasirah 54 SD 25
Total
449
59
Continuation of appendix 1
strata Number Name Age Education Broad of
kumbung(m²)
Stratum II
1 Sarip 56 SMP 36
2 Tasirin 48 SMP 32
3 Puji 38 SMP 36
4 Sayuti 43 SD 35
5 Sularsih 43 SD 40
6 Kasturi 52 SD 36
7 Tiwan 55 SD 40
Total 255
strata Number Name Age Education Broad of
kumbung(m²)
Stratum III
1 Darsun 56 SD 45
2 Darsono 54 SMP 45
3 Saefudin 48 SMP 48
4 Kusman 45 SMP 42
5 Slamet 51 SD 45
Total 225
60
Appendix 2. The detail of Fixed cost of Oyster Mushroom Farms in Pekuncen
subdistrict in Oktober 2010
Strata No.
Broad of
kumbung
(m²)
Shrinkage of
kumbung
(Rp)
Shrinkage
of
equipments
(Rp)
TFC (Rp)
Stratum I
1 21 36250 21500 57750
2 21 36250 21500 57750
3 24 93750 21500 115250
4 25 97656 21500 119156
5 21 36250 21500 57750
6 24 93750 21500 115250
7 30 117187 21500 138687
8 24 43750 21500 65250
9 25 97656 21500 119156
10 25 43750 21500 65250
11 25 97656 21500 119156
12 21 36250 21500 57750
13 24 43750 21500 65250
14 30 117187 21500 138687
15 30 117187 21500 138687
16 24 43750 21500 65250
17 30 117187 21500 138687
18 25 93750 21500 115250
Total 449 1362966 387000 1749966
61
Continuation of appendix 2
Strata No. Broad of kumbung
(m²)
Shrinkage of kumbung
(Rp)
Shrinkage of equipments
(Rp)
TFC (Rp)
Stratum
II
1 36 140625 592000 732625
2 32 125000 592000 717000
3 36 140625 592000 732625
4 35 136718 592000 728718
5 40 156250 592000 748250
6 36 140625 592000 732625
7 40 156250 592000 748250
Jumlah 255 996093 4144000 5140093
Strata No.
Broad of
kumbung
(m²)
Shrinkage of
kumbung
(Rp)
Shrinkage of
equipments
(Rp)
TFC (Rp)
Stratum
III
1 45 175781 820500 996281
2 45 175781 820500 996281
3 48 187500 1049000 1236500
4 42 164062 820500 984562
5 45 175781 820500 996281
Total 225 878905 4331000 5209905
62
Appendix 3. The detail of Variable cost of Oyster Mushroom Farms in Pekuncen subdistrict in Oktober 2010
Strata No
Wage Labor (Rp) seed (Rp)
Fine bran (Rp)
sawdust (Rp)
gas (Rp)
Plastic steriliza
tion (Rp)
Lime (Rp)
Gipsum
(Rp)
TSP fertiliz
er (Rp)
calcium
(Rp)
Paralon (PVC) (Rp)
Plastic 15x30 kg (Rp)
Wage make
baglog (Rp)
TVC (Rp) maintenance period
Harvest period
Stratum I
1 30000 675000 12000 12800 12500 30000 63000 10000 3500 750 3000 56000 94000 87525 1090075
2 30000 675000 12000 12800 12500 30000 63000 10000 3500 750 3000 56000 94000 87525 1090075
3 30000 675000 12000 14400 15000 30000 63000 12500 5250 750 3000 56000 117500 100050 1134450
4 30000 675000 12000 14400 15000 30000 63000 12500 5250 750 3000 56000 117500 104175 1138575
5 30000 675000 12000 12800 12500 30000 63000 10000 3500 750 3000 56000 94000 87525 1090075
6 30000 675000 12000 14400 15000 30000 63000 12500 5250 750 3000 56000 117500 100050 1134450
7 30000 675000 16000 20800 18000 30000 63000 15000 7000 750 3000 56000 141000 125025 1200575
8 30000 675000 12000 14400 15000 30000 63000 12500 5250 750 3000 56000 117500 100050 1134450
9 30000 675000 12000 14400 15000 30000 63000 12500 5250 750 3000 56000 117500 104175 1138575
10 30000 675000 12000 14400 15000 30000 63000 12500 5250 750 3000 56000 117500 104175 1138575
11 30000 675000 12000 14400 15000 30000 63000 12500 5250 750 3000 56000 117500 104175 1138575
12 30000 675000 12000 12800 12500 30000 63000 10000 3500 750 3000 56000 94000 87525 1090075
13 30000 675000 12000 14400 15000 30000 63000 12500 5250 750 3000 56000 117500 100050 1134450
14 30000 675000 16000 20800 18000 30000 63000 15000 7000 750 3000 56000 141000 125025 1200575
15 30000 675000 16000 20800 18000 30000 63000 15000 7000 750 3000 56000 141000 125025 1200575
16 30000 675000 12000 14400 15000 30000 63000 12500 5250 750 3000 56000 117500 100050 1134450
17 30000 675000 12000 20800 18000 30000 63000 10000 3500 750 3000 56000 141000 125025 1188075
18 30000 675000 12000 14400 15000 30000 63000 12500 5250 750 3000 56000 117500 104175 1138575
Total 540000 1215000
0 228000 278400 272000 540000
113400
0 220000 91000 13500 54000
100800
0
211500
0
187132
5
2051522
5
63
Continuation of appendix 3
Strata No
Wage Labor (Rp) seed (Rp)
Fine bran (Rp)
sawdust (Rp)
gas (Rp)
Plastic steriliza
tion (Rp)
Lime (Rp)
Gipsum
(Rp)
TSP fertiliz
er (Rp)
calcium
(Rp)
Paralon (PVC) (Rp)
Plastic 15x30 kg
(Rp)
Wage make
baglog (Rp)
TVC (Rp) maintenance period
Harvest period
Stratum II
1 40000 675000 16000 24000 20000 60000 126000 20000 7000 1500 6000 98000 164500 150000 1408000
2 40000 675000 16000 20800 18000 60000 126000 15000 7000 1500 6000 98000 141000 133350 1357650
3 40000 675000 16000 24000 20000 60000 126000 20000 7000 1500 6000 98000 164500 150000 1408000
4 40000 675000 16000 24000 20000 60000 126000 20000 7000 1500 6000 98000 164500 145800 1403800
5 40000 675000 20000 25600 23750 60000 147000 20000 7000 1500 6000 98000 164500 166650 1455000
6 40000 675000 16000 24000 20000 60000 126000 20000 7000 1500 6000 98000 164500 150000 1408000
7 40000 675000 20000 25600 23750 60000 147000 20000 7000 1500 6000 98000 164500 166650 1455000
Total 280000 4725000 120000 168000 145500 420000 924000 135000 49000 10500 42000 686000 1128000 1062450 9895450
Strata No
Wage Labor (Rp)
seed (Rp)
Fine bran (Rp)
sawdust (Rp)
gas (Rp)
Plastic steriliza
tion (Rp)
Lime (Rp)
Gipsum
(Rp)
TSP fertiliz
er (Rp)
calcium
(Rp)
Paralon (PVC) (Rp)
Plastic 15x30 kg (Rp)
Wage make
baglog (Rp)
TVC (Rp) maintenance period
Harvest period
Stratum III
1 40000 675000 20000 28800 25000 75000 168000 25000 10500 1500 6000 112000 188000 187500 1562300
2 40000 675000 20000 28800 25000 75000 168000 25000 10500 1500 6000 112000 188000 187500 1562300
3 40000 675000 20000 30400 26750 90000 189000 30000 10500 1500 6000 126000 211500 200025 1656675
4 40000 675000 20000 27200 23250 75000 168000 25000 10500 1500 6000 112000 188000 174975 1546425
5 40000 675000 20000 28800 25000 75000 168000 25000 10500 1500 6000 112000 188000 187500 1562300
Total 200000 3375000 100000 144000 125000 390000 861000 130000 52500 7500 30000 574000 963500 937500 7890000
64
Appendix 4. Total cost of Oyster Mushroom Farms in Pekuncen subdistrict in
Oktober 2010
Strata No
Broad of
kumbung
(m²)
TFC (Rp) TVC (Rp) TC (Rp)
Stratum I
1 21 57750 1090075 1147825
2 21 57750 1090075 1147825
3 24 115250 1134450 1249700
4 25 119156 1138575 1257731
5 21 57750 1090075 1147825
6 24 115250 1134450 1249700
7 30 138687 1200575 1339262
8 24 65250 1134450 1199700
9 25 119156 1138575 1257731
10 25 65250 1138575 1203825
11 25 119156 1138575 1257731
12 21 57750 1090075 1147825
13 24 65250 1134450 1199700
14 30 138687 1200575 1339262
15 30 138687 1200575 1339262
16 24 65250 1134450 1199700
17 30 138687 1188075 1326762
18 25 115250 1138575 1253825
Total 449 1749966 20515225 22265191
65
Continuation of appendix 4
Strata No
Broad of
kumbung
(m²)
TFC (Rp) TVC (Rp) TC (Rp)
Stratum
II
1 36 732625 1408000 2140625
2 32 717000 1357650 2074650
3 36 732625 1408000 2140625
4 35 728718 1403800 2132518
5 40 748250 1455000 2203250
6 36 732625 1408000 2140625
7 40 748250 1455000 2203250
Total 255 5140093 9895450 15035543
Strata No
Broad of
kumbung
(m²)
TFC (Rp) TVC (Rp) TC (Rp)
Stratum III
1 45 996281 1562300 2558581
2 45 996281 1562300 2558581
3 48 1236500 1656675 2893175
4 42 984562 1546425 2530987
5 45 996281 1562300 2558581
Total 225 5209905 7890000 13099905
66
Appendix 5. Total Revenue, Profit, and R / C of Oyster Mushroom Farm in the Pekuncen subdistrict in Oktober 2010
strata No Broad of
kumbung (m²)
Total
baglog Q (kg)
P / kg
(Rp) TR (Rp) TC (Rp) Profit (Rp) R/C
Stratum I
1 21 1167 233 7500 1747500 1147825 599675 1.52244462
2 21 1167 223 7500 1672500 1147825 524675 1.45710365
3 24 1334 267 7500 2002500 1249700 752800 1.60238457
4 25 1389 278 7500 2085000 1257731 827269 1.65774717
5 21 1167 233 7500 1747500 1147825 599675 1.52244462
6 24 1334 267 7500 2002500 1249700 752800 1.60238457
7 30 1667 334 7500 2505000 1339262 1165738 1.87043312
8 24 1334 267 7500 2002500 1149700 852800 1.74175872
9 25 1389 278 7500 2085000 1257731 827269 1.65774717
10 25 1389 278 7500 2085000 1203825 881175 1.73197932
11 25 1389 278 7500 2085000 1257731 827269 1.65774717
12 21 1167 233 7500 1747500 1147825 599675 1.52244462
13 24 1334 267 7500 2002500 1199700 802800 1.66916729
14 30 1667 334 7500 2505000 1339262 1165738 1.87043312
15 30 1667 334 7500 2505000 1339262 1165738 1.87043312
16 24 1334 267 7500 2002500 1199700 802800 1.66916729
17 30 1667 334 7500 2505000 1326762 1178238 1.88805528
18 25 1389 278 7500 2085000 1253825 831175 1.66291149
Total 449 24951 4983 7500 37372500 22215191 15157309 1.68229479
67
Continuation of appendix 5
Strata No Broad of
kumbung (m²) Total baglog Q (kg)
P / kg
(Rp) TR (Rp) TC (Rp) Profit (Rp) R/C
Stratum
II
1 36 2000 400 7500 3000000 2140625 859375 1.40145985
2 32 1778 356 7500 2670000 2074650 595350 1.28696407
3 36 2000 400 7500 3000000 2140625 859375 1.40145985
4 35 1945 389 7500 2917500 2132518 784982 1.368101
5 40 2222 444 7500 3330000 2203250 1126750 1.51140361
6 36 2000 400 7500 3000000 2140625 859375 1.40145985
7 40 2222 444 7500 3330000 2203250 1126750 1.51140361
Total 255 14167 2833 7500 21247500 15035543 6211957 1.41315149
Strata No Broad of
kumbung (m²) Total baglog Q (kg)
P / kg
(Rp) TR (Rp) TC (Rp) Profit (Rp) R/C
Stratum
III
1 45 2500 500 8000 4000000 2558581 1441419 1.56336657
2 45 2500 500 8000 4000000 2558581 1441419 1.56336657
3 48 2667 533 8000 4264000 2893175 1370825 1.47381337
4 42 2333 467 8000 3736000 2530987 1205013 1.47610399
5 45 2500 500 8000 4000000 2558581 1441419 1.56336657
Total 225 12500 2500 8000 20000000 13099905 6900095 1.52672863
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Annex 6. Calculation of Break Even Point (BEP) of Oyster Mushroom in the
Pekuncen Subdistrict in October 2010
To know the circumstances of a business analysis is used BEP can be calculated
using the following formula:
a) The BEP based on the volume of production
BEP occurs when TR = TC
P. Q = T T
b) Calculation of the BEP based on the acceptance
BEP rupiah =
BEP calculation of Stratum I
a. The BEP based on the volume of production
TR = TC
P.Q= TC
7500.Q = 79477,04
Q = 79477,04
7500
= 6,597
69
b. Calculation of the BEP based on the acceptance
= 8065,236
1- 41523,6
83234,97
= 16094
BEP calculation of Stratum II
a. The BEP based on the volume of production
TR = TC
P.Q = TC
7500.Q = 58962,91
Q = 58962,91
7500
= 7,861
b. Calculation of the BEP based on the acceptance
= 24323,7
1- 34639,22
83323,53
= 41630,17
BEP calculation of Stratum III
a. The BEP based on the volume of production
TR = TC
P.Q = TC
70
8000.Q = 58221,8
Q = 58221,8
8000
= 7,278
b. Calculation of the BEP based on the acceptance
= 27321,8
1- 30900
88888,89
= 41880,51
71
Appendix 7. The calculation of Return On Investment (Roi) At Oyster Mushroom
Farming in Pekuncen Subdistrict in October 2010
To determine the feasibility of the business in relation to capital employed, use
ROI analysis that is formulated as follows:
ROI =
ROI Calculation of Stratum I
= 33757,93
49477,04
= 0,682
ROI Calculation of Stratum II
= 2436062
58962,91
= 0,413
ROI Calculation of Stratum III
= 30667,09
58221,8
= 0,526
72
Appendix 8. Questionnaire
DEPARTEMEN PENDIDIKAN NASIONAL
UNIVERSITAS JENDERAL SOEDIRMAN
FAKULTAS EKONOMI
PURWOKERTO
KUESIONER
ANALISIS USAHA JAMUR TIRAM DI KECAMATAN PEKUNCEN
KABUPATEN BANYUMAS
FEBRUARI 2011
A. KEADAAN UMUM RESPONDEN
1. Nama :
2. Alamat :
3. Umur :
4. Pendidikan
a. Tidak tamat SD
b. SD
c. SMP
d. SMA
e. Akademi/PT
5. Jumlah tanggungan keluarga :
6. Jumlah anggota keluarga dalam satu rumah :
7. Apakah usahatani jamur tiram merupakan pekerjaan pokok?
a. Jika ya, apakah memiliki pekerjaan selain usahatani jamur tiram?
(Sebutkan) ………..
b. Jika tidak, apakah pekerjaan utamanya? (Sebutkan) ………..
8. Luas kumbung yang dimiliki =....................m²
73
9. Status tanah yang diusahakan pada pertanyaan 7 adalah :
a. Milik sendiri
b. Menyewa
10. Jika menyewa, biaya sewa sebesar : Rp ...........
11. Besarnya pajak : Rp ...............
12. Modal yang digunakan :
a. Modal sendiri
b. Modal pinjaman
1) Bank
2) Koperasi
3) Pribadi
4) Lainnya (sebutkan)………..
13. Pelaksanaan panenan
a. Gotong royong
b. Sendiri
c. Buruh harian
d. Lain-lain (sebutkan)...............
14. Lamanya masa panen: …………. Bulan
15. bagaimana sistem penjualannya?
a. Dijual sendiri
b. Pada pengepul
c. Pada koperasi
d. Lain-lain (sebutkan).................
B. BIAYA TETAP
1. Kumbung
a. Membuat kumbung
1) Jumlah hari kerja = ...................... hari
2) Jumlah tenaga kerja = ...................... orang
3) Upah tenaga kerja = Rp ......................
74
2. Sekop : ………… buah
Harga @ Rp………………
Jumlah :………………
3. Cangkul : ………… buah
Harga @ Rp ……………..
Jumlah : ………………
4. Drum : ………… buah
Harga @ Rp………………
Jumlah : ……………….
5. Kompor : ………… buah
Harga @ Rp ……………..
Jumlah : ………………
6. Kaburator kompor : … buah
Harga @ Rp ……………..
Jumlah : ………………
7. Tabung gas : ………… buah
Harga @ Rp……………….
Jumlah : ……………….
C. BIAYA VARIABEL
1. Bibit : ………… kantong
Harga @ Rp………………
Jumlah : ……………..
75
2. Dedak halus: ………… kg
Harga @ Rp ……………..
Jumlah : ………………
3. Serbuk gergaji: ………. kg
Harga @ Rp………………
Jumlah : ………………
4. Gas : ………… buah
Harga @ Rp ……………..
Jumlah : ………………
5. Kantong plastik: ……… bks
Harga @ Rp………………
Jumlah : ………………..
6. Kapur : ………… kg
Harga @ Rp ……………..
Jumlah : ………………
7. Gips : ……….... kg
Harga @ Rp………………
Jumlah : …………..
8. Pupuk TSP: ………… kg
Harga @ Rp ……………..
Jumlah : ………………
9. Kalsium : ………… kg
Harga @ Rp………………
Jumlah : ………………
76
10. Paralon : ………… meter
Harga @ Rp ……………..
Jumlah ; ………………
11. Plastik 1,5kg: ……….... buah
Harga @ Rp………………
Jumlah : ………………
12. ……………
Harga @ Rp ……………..
Jumlah : ………………
13. . …………...
Harga @ Rp ……………..
Jumlah : ………………
D. TENAGA KERJA
1. Masa pemeliharaan
1) Jumlah hari kerja = ……….. hari
2) Jumlah tenaga kerja = ………..
3) Upah tenaga kerja/hari = Rp ………..
4) Jumlah upah tenaga kerja = Rp ……….
2. Masa panen
1) Jumlah hari kerja = ……….. hari
2) Jumlah tenaga kerja = ………..
3) Upah tenaga kerja/hari = Rp ………..
4) Jumlah upah tenaga kerja = Rp ………...
77
E. PENDAPATAN
1. Hasil produksi satu periode : ………. Kg
2. Harga jamur tiram/kg : Rp……….
F. KEPEMILIKAN ASET
1. Aset yang dimiliki
a. Rumah (dengan kondisi: sudah ditembok/belum ditembok)
b. Kendaraan (sepeda, sepeda motor, mobil)
c. Lainnya (sebutkan) …………..
2. Status kepemilikan
a. Milik sendiri
b. Menyewa