HARAHAP, ALDI FAIDIN (2026) ANALISIS PROFITABILITAS USAHA BUDIDAYA UDANG VANAME DI DESA TEUPIN KABUPATEN ACEH UTARA (Studi Kasus Usaha Udang Vaname Milik Bapak Marzuki Ishaq). S1 thesis, UNIVERSITAS MALIKUSSALEH.

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Abstract

ABSTRACT ALDI FAIDIN HARAHAP. Profitability Analysis of the Vaname Shrimp Farming Business in Teupin Village, North Aceh Regency (A Case Study of Mr. Marzuki Ishaq’s Vaname Shrimp Business). Supervised by JAMILAH and BARMAWI. This study aimed to analyze the production costs, revenue, profit, and profitability level of the vaname shrimp farming business owned by Mr. Marzuki Ishaq in Teupin Village, North Aceh Regency. This research used a case study method, with primary data collected through observation, interviews, and documentation. Data analysis was conducted by calculating production costs, revenue, profit, Revenue Cost Ratio (R/C Ratio), Break Even Point (BEP), Margin of Safety (MOS), Margin Income Ratio (MIR), and business profitability. The results showed that the total production cost of the vaname shrimp farming business was IDR 349,500,000 per year, consisting of fixed costs of IDR 25,500,000 and variable costs of IDR 324,000,000. Total revenue reached IDR 1,326,000,000 per year, generated from a production volume of 15,600 kg at an average selling price of IDR 85,000 per kg. The business generated a profit of IDR 976,500,000 per year, or IDR 245,656,250 per production cycle. The R/C Ratio of 3.79 indicates that the business is profitable and financially feasible to operate. The BEP analysis showed a revenue break-even point of IDR 33,745,509, while actual revenue was substantially higher than the break-even value. The Margin of Safety (MOS) was 97.46%, and the Margin Income Ratio (MIR) was 75.57%, resulting in a profitability level of 73.65%. Based on these results, the vaname shrimp farming business owned by Mr. Marzuki Ishaq has a good financial condition, is profitable, and is feasible to continue and develop. Keywords: Vaname Shrimp, Production Cost, Revenue, Profit, R/C Ratio, BEP, Profitability.

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HB Economic Theory S Agriculture > SH Aquaculture. Fisheries. Angling
Divisions:	Fakultas Pertanian > 54201 - Jurusan Agribisnis
Depositing User:	ALDI FAIDIN HARAHAP
Date Deposited:	03 Sep 2026 03:17
Last Modified:	03 Sep 2026 03:17
URI:	https://rama.unimal.ac.id/id/eprint/22187

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