BIAYA DAN PENDAPATAN SERTA NILAI TAMBAH AGROINDUSTRI TIWUL INSTAN (STUDI KASUS UMKM SAMARA BANJARNEGARA)

Samara is the only small and medium-sized enterprise (SME) located in Karanganyar Village, Purwanegara District, Banjarnegara Regency. Since 2017, the Samara SME has continued to exist by processing local cassava into instant tiwul. The limited knowledge and skills of its members are one of the problems that must be solved. Furthermore, the Samara SME does not know the magnitude of its costs, revenue, and value-added from the production of instant tiwul. This means they have not conducted a cost and revenue analysis or a value-added analysis of the instant tiwul agro-industry. The purpose of this research is to analyze the production costs, revenue, and value-added obtained from the instant tiwul agro-industry business on a monthly basis. The research methods used in this study are case study and descriptive methods. The research target is the Samara SME, which produces the local food instant tiwul. The data used in this study includes both primary and secondary data, which are both qualitative and quantitative. The analysis methods used are cost and revenue analysis, as well as value-added analysis. The research results show that the costs, revenue, and value-added of the instant tiwul agro-industry at the Samara SME in Banjarnegara are as follows: production costs are Rp 3,900,000, total revenue is Rp 6,000,000, and the total profit obtained is Rp 2,100,000. This indicates that the instant tiwul agro-industry is capable of providing significant profit. The value-added of the instant tiwul agro-industry from the process is Rp 4,000/kg, which is obtained from the difference between the product's selling price and the cost of raw materials and other inputs. The value-added ratio of processing cassava into instant tiwul is 66.66%, showing that processing cassava into instant tiwul provides significant value-added. This means that processing cassava into instant tiwul provides high value-added.