Break Even Point (BEP) Analysis of Honey Bee Cultivation Business Trigona Sp in UPTD KPH TARAKAN

Abstract

Study this aim for see cost and reception effort honey at UPTD KPH Tarakan, as well as see appropriateness effort honey with analyze Break Even Point value . Study this done in Tarakan City precisely in the Region Forest Managed Protect by UPTD KPH Tarakan . Election respondent use Purposive sampling method , namely election on purpose with criteria that have been writer set namely : owner effort honey cooperate with UPTD KPH Tarakan and has operate effort honey During more than 1 year . In study this use type study Descriptive Quantitative that is analyze data with method describe or describe the data that has been collected as existence . Technique data analysis using analysis cost , Break Even Point analysis . Results study this show that cost existing production in the effort cultivation bee honey is cost permanent Rp . 374,356, cost variable Rp . 139,806, total cost Rp . 514,262 for one time production . With reception reach Rp . 1,200,000 per month and income amounting to Rp.685,738. BEP Unit value reaches 2.50 bottles with size 250 ml, BEP price Rp.72,537 BEP Acceptance Rp . 424,695 from Break Even Point calculation can be seen that effort cultivation bee honey experience profit and worthy for run because has beyond Break Even state.