476 RENTABILITAS DAN PENYERAPAN TENAGA KERJA PADA AGROINDUSTRI KERUPUK LEPIT (Studi Kasus Pada Agroindustri Kerupuk Lepit di Desa Darmacaang Kecamatan Cikoneng Kabupaten Ciamis) PROFITABILITY AND LABOR ABSORPTION IN LEPIT CRACKERS AGROINDUSTRY (Case Study on Lepit Crackers Agroindustry at Darmacaang Village Cikoneng District Ciamis Regency) NURI ANTINI 1* , IWAN SETIAWAN 2 , AGUS YUNIAWAN ISYANTO 1 1 Fakultas Pertanian Universitas Galuh 2 Fakultas Pertanian Universitas Padjajaran *E-mail: nuriantini881@gamil.com ABSTRAK Penelitian ini bertujuan untuk mengetahui: (1) Besarnya biaya, penerimaan, pendapatan dan R/C pada agroindustri kerupuk lepit, (2) Besarnya rentabilitas pada agroindustri kerupuk lepit, dan (3) Penyerapan tenaga kerja pada agroindustri kerupuk lepit di Desa Darmacaang Kecamatan Cikoneng Kabupaten Ciamis.Penelitian dilakukan dengan menggunakan studi kasus pada agroindustri kerupuk lepit di Desa Darmacaang. Sampel penelitian sebanyak 10 agroindustri yang diambil secara sensus. Hasil penelitian menunjukkan: (1) Biaya yang dikeluarkan pada agroindustri kerupuk lepit di Desa Darmacaang sebesar Rp 1.301.351,64, penerimaan Rp 2.843.750,00, pendapatan Rp 1.542.398,36, dan R/C 2,22, (2) Rentabilitas pada agroindustri kerupuk lepit sebesar 1,22%, dan (3) Penyerapan tenaga kerja pada agroindustri kerupuk lepit sebesar 0,02%. Kata kunci: Agroindustri kerupuk lepit, analisis finansial, rentabilitas, penyerapan tenaga kerja. ABSTRACT This study aims to determine: (1) The amount of cost, revenue, profit and R/C in the lepit cracker agroindustry, (2) The amount of rentability of the lepit cracker agroindustry, and (3) Labor absorption in the lepit cracker agroindustry in Darmacaang Village, District Cikoneng, Ciamis Regency. The research was conducted using a case study on the lepit cracker agroindustry in Darmacaang Village. The research sample was 10 agroindustries which were taken by census. The results showed: (1) Costs incurred in the lepit cracker agroindustry in Darmacaang Village were IDR 1,301,351.64, revenues were IDR 2,843,750.64, profit was IDR 1,522,398.36, and R/C was 2.22. 2) rentability in the lepit cracker agroindustry was 1.22%, and (3) Labor absorption in the lepit cracker agroindustry was 0.02%. Keywords: Lepit cracker agroindustry, financial analysis, profitability, labor absorption