MODEL PENGEMBANGAN BUMDES BERBASIS AGRIBISNIS: STUDI KASUS BUMDES ANDESMAN

Abstract

Food-based agroindustry can contribute to value creation, employment, and local economic activity. This study analyzes economic performance, value added, business efficiency, and food safety hazards in the Kuantan II Pisang Goreng Kipas agroindustry in Pekanbaru City. A case-study survey involved one owner and 31 employees. Data were collected through interviews and observation and analyzed using production costs, revenue, profit, Break Even Point, Return Cost Ratio, the Hayami value-added approach, and HACCP-based hazard identification. The revised article also performs an arithmetic consistency audit of the source tables. The detailed revenues of four product sizes sum to IDR 11,340,000 per production process, while reconstructable total costs amount to IDR 10,748,100, resulting in an estimated profit of IDR 591,900 and an RCR of approximately 1.06. These figures differ from the initial report of IDR 11,940,000 revenue, IDR 1,192,000 profit, and an RCR of 1.11; the discrepancy should be reconciled with the original transaction records before submission. The reported value added is IDR 67,691.99 per kg of raw material and should be verified against the complete Hayami table. Food safety analysis identified physical, chemical, and biological hazards in raw materials and production stages, particularly receiving, cutting, frying, draining, and packaging. The novelty lies in integrating efficiency, value creation, employment, and food safety into one agroindustrial development framework. Development priorities include raw-material and oil efficiency, supply-chain strengthening, process upgrading, good hygiene practices, and market development