CAPITAL AND PROFIT DIAGNOSTICS OF MICRO, SMALL, MEDIUM ENTERPRISES AND COOPERATIVES (A STUDY CASE OF LIVESTOCK FARMING IN MINAHASA REGENCY)

Higher Education Featured Applied Research (PTUPT) is carried out in the area of Minahasa Regency with a 9 month implementation time, starting from February to October 2018. Presurveys have been done to find out the general condition of the research area and the total number of micro, small, and medium enterprises (UMKM). The method used in this research is case study, looking at all aspects in detail that affect the Capital, Cost and Profit Diagnostics of Micro, Small, Medium Enterprises and Cooperatives of Livestock Farming in Minahasa Regency. Primary data is taken using sampling methods for micro, small, medium enterprises and cooperatives. Four samples in each sub-district area (10 sub-districts) have been collected, resulting 40 samples of total for the Minahasa Regency which was studied for 9 months in 2018. Data collecting is taken by using a checklist in accordance with the details prepared to obtain primary data from micro, small, medium enterprises and cooperatives (UMKMK). The data consists of business conditions, ownership, assets, capital, production, types of production, labor, costs, revenues, profits, and tabulations made in accordance with the details prepared to analyze the collected data. Data processing and data analysis methods are carried out using Financial and Economic Analysis and Balance Sheet Analysis. The results of this study are as follows: The diagnostics show that micro and small enterprises of livestock farming in Minahasa Regency are profitable. The results of the study also show that the use of the capital on livestock farming in Minahasa District is efficient and profitable. Business development is needed by advancing institutions, information technology, good management, and finally facilities and infrastructure.