Tiara Saroh, Rio Monoarfa, Ayu Rakhma Wuryandini

Evaluasi Pendapatan dan Strategi Keberlanjutan Usaha Nelayan: Pendekatan Full Costing dan Analisis SWOT

Introduction

Evaluasi pendapatan dan strategi keberlanjutan usaha nelayan: pendekatan full costing dan analisis swot. Evaluasi pendapatan bersih dan strategi keberlanjutan usaha nelayan tradisional di Gorontalo menggunakan pendekatan full costing dan analisis SWOT. Temukan rekomendasi agresif untuk optimalisasi usaha.

Abstract

Penelitian ini bertujuan untuk mengevaluasi pendapatan bersih dan merumuskan strategi keberlanjutan usaha nelayan tradisional di Desa Lamu, Kecamatan Batudaa Pantai, Kabupaten Gorontalo. Permasalahan utama terletak pada belum optimalnya pemahaman nelayan terhadap pengelolaan keuangan, khususnya dalam memperhitungkan seluruh komponen biaya secara menyeluruh. Kondisi ini menimbulkan bias dalam persepsi pendapatan bersih dan berisiko terhadap keberlanjutan usaha. Untuk itu digunakan pendekatan full costing untuk menghitung pendapatan dan analisis SWOT untuk merumuskan strategi. Penelitian ini menggunakan metode kuantitatif deskriptif dengan sampel sebanyak 55 nelayan yang dipilih menggunakan teknik purposive sampling. Hasil menunjukkan bahwa total pendapatan kotor nelayan selama sebulan sebesar Rp496.915.000, sedangkan pendapatan bersih total setelah seluruh biaya dihitung dengan metode full costing adalah Rp257.472.472, dengan rata-rata pendapatan bersih per orang sebesar Rp4.681.318. Faktor yang mempengaruhi meliputi pengalaman dan semangat kerja yang tinggi, kesiapan mengikuti pelatihan, serta dukungan pemerintah; namun di sisi lain juga terdapat kelemahan/ancaman seperti minimnya pencatatan keuangan, kurangnya perencanaan usaha, serta fluktuasi harga dan kenaikan biaya operasional. Berdasarkan analisis SWOT, posisi usaha nelayan berada di kuadran I, sehingga strategi agresif direkomendasikan. Strategi ini mencakup pelatihan keuangan, kolaborasi kelembagaan, diversifikasi usaha, dan pemanfaatan teknologi.

Review

This paper presents a timely and relevant evaluation of income and sustainability strategies for traditional fishermen, addressing a critical gap in financial management understanding within small-scale fishing communities. The study effectively highlights the common issue of incomplete cost accounting among fishermen, which can lead to a distorted perception of net income and compromise long-term business viability. By employing a quantitative descriptive approach with a substantial sample of 55 fishermen, the research rigorously calculates a more accurate net income using a full costing method, revealing a significant difference from gross revenue. This initial financial assessment provides a crucial baseline for understanding the economic realities faced by these communities. The core strength of this research lies in its dual approach: the application of full costing for a precise income evaluation and the subsequent use of SWOT analysis to formulate actionable sustainability strategies. The identified internal strengths, such as high experience and enthusiasm, coupled with external opportunities like government support and readiness for training, paint a picture of resilience. Simultaneously, the frank acknowledgment of weaknesses like poor financial record-keeping and lack of business planning, alongside external threats such as price volatility and rising operational costs, provides a holistic view of the operational environment. The positioning of the fishing business in Quadrant I, leading to aggressive strategic recommendations—including financial training, institutional collaboration, business diversification, and technology utilization—is a logical and well-supported conclusion derived directly from the comprehensive SWOT framework. Overall, this study offers valuable insights into improving the financial literacy and long-term sustainability of traditional fishing operations. Its practical recommendations are well-articulated and directly address the identified challenges and opportunities, making a significant contribution to both academic literature and community development efforts. While the paper clearly outlines the proposed strategies, future research could explore the feasibility and potential impact of these recommendations through pilot programs or case studies, offering a deeper understanding of their implementation challenges and success factors. Nevertheless, this research provides a robust framework and a clear path forward for enhancing the economic well-being and resilience of traditional fishermen.

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