Analisis Finansial Usaha Pembenihan Gurami di Kecamatan Bukateja Kabupaten Purbalingga

This study aims to determine the cost structure and revenue in gourami hatchery operations in the Sub District of Bukateja, Purbalingga. Census method was applied in the data collection from all gourami seedlings. Data were collected by interview using questionnaire, aiming to collect information of cost and revenue of gourami seedling. Financial data analysis was categorized into two periods of culturing season: the rainy season and dry season. Methods of analysis include income R/C ratio, BEP, and PBP. The study showed revenue per period of the dry season was Rp2,269,911.00, greater than the revenue per period of the rainy season, that was Rp1,364,888.00. Revenue per season during the dry season is also higher than the rainy season, which was Rp4,539,822.00 in the dry season and Rp4,094,664.00 in the rainy season. Analysis of R/C ratio, BEP, and PBP showed gourami seedling operations is feasible, with R/C ratio is equal 2,6 in rainy season and 3,2 in dry season and PBP 8 months.