ANALISIS LAPORAN KEUANGAN BUMD PANGANDARAN TERHADAP PROSES PEMBUATAN IKAN ASIN JAMBAL ROTI SAMPAI DENGAN PEMASARAN ( STUDI KASUS BUMD DAN NELAYAN DI KABUPATEN PANGANDARAN)

Linda Fitriyanti

Abstract


Jambal roti "is a term for salted manyung fish. The processing business of "jambal roti fish" in
Pangandaran has the potential to be developed. One aspect that needs to be studied in developing
the business is the Financial and Marketing Reports. This study aims to determine the level of
marketing changes from year to year and the safety of raw materials and products, the level of
application of the Basic Feasibility Program, the correlation between the postrigor mortis angle
with the organol eptic value of raw materials, the double correlation between the organoleptic
value of raw materials and the level of application of the Basic Feasibility Program with the
organoleptic value of the product, the correlation between the education and business experience
of the processors with the level of implementation of the Basic Feasibility Program, as well as
determining Critical Control Points (CCP) in the processing of "bread jambal fish" in
Pangandaran. This type of research is a case study, with the subject of research is the processing
unit "fish jambal roti" totaling 9 units. All processing units are used as research samples, except
for testing the total bacterial content (Total Plate Count) only three sample processing units are
taken using a purposive sampling method. The results of the study showed that in general the
quality of raw materials (average quality = 7, rounding) and product quality (average quality
value = 6.6) "bread jambal fish" in Pangandaran organoleptically had met the quality standard
requirements according to SNI. However, product safety is still in doubt because the average TPC
is quite high (1.3 x 105 col oni / g) and exceeds the maximum standard of dried salted fish TPC
according to SNI. Overall, the level of implementation of the Basic Feasibility Program is still
low (average application rate = 54.78%). At a 5% confidence level, there is a real correlation
between the post rigormortis angle and the value of organol eptic raw materials (r = 0.956).
Likewise, the organoleptic value of raw materials and the level of application of the Basic
Feasibility Program correlate significantly with the organol value of the product yield (R =
0.978). Safer pengalelor correlated significantly with the level of application of the Basic
Feasibility Program (r = 0.847). Meanwhile, between education and the level of implementation
of the Basic Feasibility Program there was no real correlation (r = 0.020). The stage of the
process that is stated as Critical ControlPoints (CCP) is the receipt of raw materials and drying.
Keyword: Financial Statement Analysis, BUMD, Jambal Roti, Marketing, Pangandaran.


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