Usaha sapi potong mempunyai prospek yang cukup besar dan potensial, setidaknya jika dilihat berdasarkan besarnya permintaan daging sapi yang mana sampai hari ini, pemerintah masih melakukan impor (bahkan relatif besar) untuk memenuhi permintaan daging dalam negeri. Di sisi lain, komoditi sapi potong mampu menciptakan usaha turunan yang mana keterkaitan usaha ke belakang dan ke depan serta besarnya nilai tambah dari komoditi sapi potong. Penelitian ini bertujuan untuk (1) mendeskripsikan kondisi usaha sapi potong di Kabupaten Bangkalan (2) mengetahui dan menganalisis kelayakan usaha sapi potong di Kabupaten Bangkalan (3) mengetahui dan menganalisis besaran nilai tambah yang diterima pada proses pemotongan sapi potong di Kabupaten Bangkalan. Metode analisis data menggunakan analisis finansial, R/C ratio dan metode nilai tambah Hayami. Hasil penelitian menunjukkan bahwa (1) usaha sapi potong dilokasi penelitian masih bersifat usaha sampingan dengan sitem pemeliharaan yang bersifat tradisional yakni dengan cara-cara yang masih sederhana (2) usaha sapi potong di lokasi penelitian secara finansial relatif rendah jika dibandingkan dengan Upah Minimum Kota (UMK) dengan rata-rata tingkat pendapatan yang diterima peternak sebesar Rp 1.477.189,35/tahun atau sebesar Rp. 123.099,11/bulan. Nilai R/C ratio 1,06. (3) hasil perhitungan metode nilai tambah menunjukkan bahwa rata-rata nilai tambah yang diterima sebesar Rp. 75.762,48 atau 57,63% dari total nilai output. Adapun saran sebagai berikut (1) Pemberdayaan dan pelatihan pengolahan pupuk. (2) Pelatihan sistem dan teknologi penggemukan yang good farming practises. Kata kunci : usaha sapi potong,analisis finansial, R/C ratio, Nilai Tambah.

Beef cattle business has considerable prospects and potential, at least when viewed based on the magnitude of the demand for beef, which to this day, the Government is still conducting import (even relatively large) to meet the demand for meat in the country. On the other hand, commodity beef cattle are able to create any derivative business linkages business backwards and forwards as well as the magnitude of the value added of commodity beef cattle. This research aims to (1) describe the condition of beef cattle enterprises in Bangkalan Regency (2) knowing and analyzing the feasibility of beef cattle enterprises in Bangkalan Regency (3) knowing and analyzing the magnitude of the value added received in the process of cutting a beef cattle in Bangkalan Regency. Methods of data analysis using financial analysis, R/C ratio and methods of value-added Hayami. The results showed that (1) provide beef cattle research effort still is a side business with a system for the maintenance of traditional nature i.e. in ways that are still modest (2) beef cattle enterprises on site research financially is relatively low when compared to the city's Minimum wage (UMK) with an average level of income received by farmers amounted to Rp 1.477.189,35/year or Rp. 123.099, 11/month. The value of R/C ratio of 1.06. (3) the results of the calculation of the value added method shows that the average value added earned Rp. 75.762, 48 or 57,63% of the total value of output. As for the suggestion as follows (1) of manure processing training and Empowerment so that a fertilizer that is generated can be used commercially, which in turn can increase revenues in an effort to beef cattle. (2) training systems and technology a good fattening farming practises. Key words: beef cattle business, financial analysis, R/C ratio, value added.

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