Analisis Finansial Perkebunan Karet dan Kelapa Sawit di Kecamatan Bukit Batu Kabupaten Bengkalis

Abstract

The successfulness of a business can be measured by it’s financial performance. The information of financial is important in relation with the enterprise’s financial sustainability. The purpose of this research is to analyze business performance of rubber and oil palm plantation, to analyze the comparative level of profitability generated from the business of rubber and oil palm plantations for farmers' income, and to analyze the problems faced by rubber and oil palm farmers in the District of Bukit Batu Bengkalis Regency. This study required the analysis of financial ratios of liquidity ratios, solvency ratios, activity ratios and profitability ratios. The results of the calculation of this ratio is palm oil plantations have liquidity ratio and activity ratio greater than rubber plantations. The solvency ratio shows a rubber plantation has a value greater than the ratio of oil palm plantations and the profitablity ratio shows a oil palm plantation has a value greater than the ratio of rubber plantations. The result of the study show that palm oil plantation has better profitability performance compared to rubber plantation. In this study, farmers have few problems are small capital, production facilities are limited, and the disruption of production processes such as crop pests.