ANALISIS VALUE ADDED PEMBUATAN GULA MERAH DARI NIRA KELAPA DI DESA PERAPAKAN KECAMATAN PEMANGKAT
Coconut is a plantation commodity that has a lot of economic value. Almost all parts of the coconut are useful for various purposes. One of them is coconut sap which can be processed into brown sugar. The purpose of this study was to determine the costs, revenues, benefits and added value obtained from processing coconut sap into brown sugar. This research was conducted in the village of Peranakan Pemangkat District. The method used is a quantitative method. The samples in this study were all craftsmen who made brown sugar from coconut sap. Primary data were obtained from brown sugar craftsmen in Ngadang Laut Hamlet, Perapakan Village, Pemangkat District. The analysis used in this study is 1). Cost, 2). Reception, 3). Profits, 4). Analysis of the added value of the Hayami Method. Based on the research results obtained indicate that: 1). The average total cost per day is IDR 118,890/day. 2). The revenue earned is Rp. 150,423/day. 3). The profit earned is Rp. 31,533/day. 4). The added value obtained from each processing of 1 liter of coconut sap is IDR 1,835.8 with a value added ratio of 79.33%. The added value obtained from processing coconut sap into brown sugar is relatively high so it is feasible to be developed.