Update Artikelilmiah: 22417

YULIANA ROSALINDA

NIM

Judul Artikel

Abstrak (Bhs. Indonesia)

CV Kurnia Agro merupakan salah satu agroindustri terbesar di Desa 
Bukateja Kecamatan Bukateja Kabupaten Purbalingga yang memproduksi kacang 
sangrai klethik dengan 2 macam cara yaitu mengggunakan mesin dan non mesin. 
Harga jual yang ditetapkan sama antara produksi menggunakan mesin dan non 
mesin, perhitungan harga pokok produksi dilakukan secara sederhana, biaya-biaya 
yang dikorbankan belum dicatat secara lengkap, perincian biaya overhead pabrik 
masih disatukan antara produksi menggunakan mesin maupun non mesin. 
Penelitian bertujuan untuk: 1) menghitung biaya, penerimaan, keuntungan, R/C 
rasio, dan Break Even Point (BEP) usaha produksi kacang sangrai klethik 
menggunakan mesin dan non mesin, 2) menghitung harga pokok produk kacang 
sangrai klethik menggunakan mesin dan non mesin dengan metode full costing.
Pengambilan data dilaksanakan Desember 2017 menggunakan metode studi 
kasus. Metode analisis yang digunakan adalah penerimaan, keuntungan, R/C 
rasio, Break Even Point (BEP), harga pokok produksi, dan harga pokok produk
menggunakan metode full costing. Hasil penelitian menunjukan: biaya usaha 
produksi kacang sangrai klethik menggunakan mesin sebesar Rp8.818.507,00, 
sedangkan non mesin sebesar Rp61.553.346,00; penerimaan usaha kacang sangrai 
klethik menggunakan mesin sebesar Rp 9.856.000,00, sedangkan non mesin 
sebesar Rp69.696.000,00; keuntungan usaha kacang sangrai klethik menggunakan 
mesin sebesar Rp1.037.493,00, sedangkan non mesin sebesar Rp8.142.654,00;
R/C rasio usaha produksi menggunakan mesin besarnya 1,12, sedangkan non 
mesin sebesar 1,13. Kedua usaha sudah efisien dan dapat dikembangkan. BEP 
unit usaha produksi menggunakan mesin sebesar 181,5 kilogram, sedangkan non 
mesin sebesar 1135 kilogram; BEP penerimaan usaha produksi kacang sangrai 
klethik menggunakan mesin sebesar Rp3.992.962,00, sedangkan non mesin
sebesar Rp24.969.559,00; BEP harga usaha produksi menggunakan mesin sebesar 
Rp19.684,00, sedangkan non mesin sebesar Rp19.430,00. Harga pokok produk 
kacang sangrai klethik menggunakan mesin sebesar 19.684,00, sedangkan non 
mesin sebesar Rp19.430,00 per kilogram.

Abtrak (Bhs. Inggris)

CV Kurnia Agro is one of the largest agroindustry at Bukateja Village 
Subdistrict Bukateja Purbalingga Regency which produces klethik roaster peanut 
with 2 production lines, there are machine production line and non machine 
production line. The selling price that set by the company is the same either with
machine or without machine. In fact, the calculation of the cost of production has 
done in a simple way. The unknown costs in the production process have not been 
recorded completely, the details of production overhead costs are still unified in
production with machine and without machine. The objectives of this research 
are: 1) to calculate the cost, revenue, profit, R/C ratio, and Break Even Point 
(BEP) of klethik roasted peanut production with machine and without machine, 2) 
to calculate the cost of klethik roasted peanut production with machine and 
without machine using full costing method, and Data collection was carried out 
in December 2017 using case study method. The analysis method that used was 
the determination of revenue, profit, R/C ratio, and Break Even Point (BEP), the 
cost of goods manufactured, and the cost of products with full costing method.
The results of this study indicate: the production cost of klethik roasted peanut 
with machine is Rp8.818.507,00, while without machine is Rp61.553.346,00; the
production revenue with machine is Rp9.856.000,00, while without machine is 
Rp69.696.000,00; the production profit with machine is Rp1.037.493,00, while 
without machine is Rp8.142.654,00; R/C ratio of production with machine is 1,12,
while without machine is 1,13. Both have been efficient and can be developed.
BEP of the production unit with machine is 181,5 kilograms, while without 
machine is 1135 kilograms; BEP of the production revenue with machine is 
Rp3.992.962,00, while without machine is Rp24.969.559,00; BEP of the
production price with machine is Rp19.684,00, while without machine is
Rp19.430,00. The cost of products that produce with machine is Rp19.684,00 
each kilogram, while the cost of products without machine is Rp19.430,00 each 
kilogram.

Kata kunci

Pembimbing 1

Pembimbing 2

Pembimbing 3

Tahun

Jumlah Halaman