ANALISIS PENDAPATAN UMKM KELAPA SAWIT KUTIM SEBELUM DAN SELAMA PANDEMI COVID 19 (Studi Kasus Pada PT Karyanusa Eka Daya Kecamatan Muara Wahau)

Abstract

Income Analysis of Oil Palm MSMEs KUTIM Before and During the Covid 19 Pandemic Case Study on PT Karyanusa Eka Daya, Muara Wahau District), under the guidance of Mrs. Danna Solihin as Supervisor I and H. Sunarto as Supervisor II.

The aims of this research are: 1). o find out and analyze the income of East Kutai Palm Oil SMEs, Kec. Muara Wahau during the Covid 19 pandemic in 2020 when compared to 2019. 2). To find out and analyze the feasibility of East Kutai Palm Oil SMEs, Kec. Muara Wahau to be developed.

The theoretical basis used in this research is financial management, financial statements, revenues, revenues and costs. This research was conducted only on PT Karyanusa Eka Daya in Muara Wahau District. The data collection technique used in this study is library research, which is an activity intended to obtain data as information material related to research in the form of data on variable costs, fixed costs, sales in 2019 and 2020. Researchers conduct income analysis using the analysis technique is income analysis and business feasibility analysis R/C Ratio before the Covid 19 pandemic.

The results show that: 1). Judging from the analysis of the income of PT Karyanusa Eka Daya in Muara Wahau District, it has increased during the Covid 19 pandemic. 2). Judging from the business feasibility analysis, the R/C Ratio of PT Karyanusa Eka Daya in Muara Wahau District was more than 1 in 2019 and 2020. The increase in income was due to the selling price of palm oil and the amount of palm oil production in 2020 which increased