Judul: Kelayakan Finansial Produk Beef Tallow dengan Pemanfaatan Lemak Trimming Sapi di Perumda Dharma Jaya
Abstrak: The business unit at Dharma Jaya, specifically the frozen meat production, generates an unused byproduct, namely trimming fat. Dharma Jaya aims to create a new product using trimming fat as the raw material to produce Beef Tallow, which is obtained by melting trimming fat and then separating the solids from the resulting liquid fat. There are two methods for making Beef Tallow: wet rendering, which involves adding water to the process, and dry rendering, which does not use water. The dry rendering method was chosen for producing Beef Tallow because it showed the best quality with a free fatty acid value of 0.205%, an iodine value of 45.684 g I2/kg, and a yield of 49%. This project aims to analyze the financial feasibility of designing a new production line for Beef Tallow. The analysis includes determining the cost of production (HPP) and cost of goods sold, Break-even Point (BEP), Revenue Cost Ratio (R/C), Payback Period (PBP), sensitivity analysis, and creating a Business Model Canvas (BMC). The analysis results indicate that the BEP per unit is 4,745.70, meaning the company needs to sell 4,745 units for the business to be considered viable. The obtained R/C is 1.20, indicating it is feasible as the value exceeds 1. The PBP is achieved in the eighth month, with a cash inflow of Rp. 475,911,779 exceeding the initial investment of Rp. 464,290,966 at the beginning month. The sensitivity analysis concludes that if the raw material prices increase by more than 20%, the business is considered no longer viable. Similarly, if the selling price decreases by more than 15%, the business is deemed no longer viable. Combining these two variables, it can be concluded that the business will become unviable if the selling price decreases by more than 5% and the raw material prices increase by more than 5%., Unit usaha pada perusahaan Dharma Jaya yakni produksi daging beku menghasilkan sisa yang tak termanfaatkan yakni lemak trimming. Dharma Jaya ingin membuat sebuah produk baru berbahan baku lemak trimming untuk dijadikan Beef Tallow yang merupakan lemak diperoleh dengan meleburkan lemak trimming yang kemudian dipisahkan antara padatan pada lemak cair yang dihasilkan. Terdapat 2 metode dalam pembuatan Beef Tallow yakni wet rendering dengan penambahan air dalam prosesnya dan dry rendering tanpa menggunakan air dalam prosesnya. Metode dry rendering dipilih sebagai proses pembuatan Beef Tallow karena menunjukkan mutu terbaik dengan nilai asam lemak bebas 0,205%, bilangan iod 45,684 g I2/kg, dan rendemen yang dihasilkan 49%. Proyek ini bertujuan untuk menganalisis kelayakan finansial pada perancangan sebuah produksi baru yakni Beef Tallow. Analisis yang dilakukan adalah penentuan harga pokok produksi (HPP) dan harga pokok penjualan, Break even point (BEP), Revenue cost ratio (R/C), Payback Period (PBP), analisis sensitivitas, dan pembuatan Business Model Canvas (BMC). Hasil analisis terhadap proyek tersebut menunjukkan BEP per unit memiliki nilai 4.745,70 yang dimana, perusahaan perlu menjual produknya sebanyak 4.745 unit supaya usaha tersebut dapat dikatakan layak untuk dijalankan. R/C yang diperoleh adalah 1,20, dimana nilai tersebut melebihi 1 dan dikatakan layak. PBP diperoleh pada bulan ke delapan, dimana pertumbuhan kas yang masuk pada bulan ke delapan yakni Rp.
Keyword: analysis and financial feasibility, Cost of Goods Sold, Break Even Point, Revenue Cost Ratio, Payback Period (PBP), Sensitivity analysis, Business Model Canvas