Artikel Ilmiah : A1C111008 a.n. IKHBAR ABDUROHMAN ROHMATULLOH
| NIM | A1C111008 |
|---|---|
| Namamhs | IKHBAR ABDUROHMAN ROHMATULLOH |
| Judul Artikel | Kajian Kelayakan Usaha Keripik Tahu Pada Industri Rumah Tangga “Sari Nabati” Pekalongan |
| Abstrak (Bhs. Indonesia) | “Sari Nabati” merupakan industri skala rumah tangga yang bergerak di bidang industri makanan dengan produk yang dihasilkan berupa keripik tahu. Perusahaan ini sebagai penghasil produk berkelanjutan maka perlu memperhitungkan secara terperinci aspek-aspek finansial dalam usaha, seperti biaya produksi, penerimaan dan keuntungan dalam usahanya. Analisis kelayakan usaha sangat diperlukan sebagai bahan pertimbangan untuk perencanaan dan pengembangan usaha. Tujuan penelitian adalah: untuk mengetahui profil usaha, menghitung besarnya biaya, penerimaan dan keuntungan (laba), mengkaji kelayakan usaha, serta mengetahui harga pokok produksi dan harga pokok penjualan keripik tahu pada industri rumah tangga “Sari Nabati” Kabupaten Pekalongan. Penelitian dilaksanakan tanggal 10 April sampai 10 Mei 2015 pada industri rumah tangga “Sari Nabati” selaku produsen keripik tahu. Metode penelitian yang digunakan adalah studi kasus. Metode analisis yang digunakan adalah analisis biaya, penerimaan, dan keuntungan, rentabilitas ekonomi, Break Even Point, Return on Invesment, Payback Periode, dan penentuan harga pokok produksi serta harga pokok penjualan. Hasil penelitian menunjukkan bahwa selama bulan April 2015 produksi keripik tahu sebanyak 3.900 kemasan, jumlah keripik yang terjual sebanyak 3.356 kemasan dan rata-rata harga jual yaitu Rp11.927,29. Biaya produksi yang dikeluarkan sebesar Rp29.587.398,33, penerimaan sebesar Rp40.028.000,00 dan keuntungan yang diperoleh sebesar Rp10.440.601,67. Hasil analisis rentabilitas ekonomi sebesar 35,53 persen lebih besar dibandingkan dengan tingkat bunga pinjaman Bank BRI sebesar 1,60% per bulan. BEP (unit) yaitu 85,78 kemasan dan BEP penerimaan sebesar Rp1.023.076,08 lebih kecil dari produk yang dihasilkan dan penerimaan yang diperoleh. Nilai Return on Invesment (ROI) sebesar 35,29 persen dan nilai Payback Periode pada bulan April 2015 sebesar 2,83 bulan. Dengan demikian, usaha keripik tahu menguntungkan dan sudah efisien sehingga layak untuk dikembangkan. Harga pokok produksi bulan April 2015 menggunakan metode variable costing sebesar Rp29.206.690,00 dan harga pokok produksi untuk satu kemasan yaitu Rp7.488,89. Harga pokok penjualan sebesar Rp23.434.690,00 dan harga pokok penjualan per kemasan adalah Rp6.780,87. Harga jual keripik tahu yaitu Rp11.000,00 per kemasan untuk toko dan Rp13.000,00 per kemasan untuk konsumen, artinya harga jual tersebut lebih besar dari harga pokok penjualan. |
| Abtrak (Bhs. Inggris) | "Sari Nabati" is a household scale industries which active in the food industry with the tofu chips as the product. This company as a producer of sustainable product accordingly needs to calculate details of the financial aspects of business, such as production costs, revenue and profits of the business. Feasibility analysis is indispensable as a consideration to business plan and business development. The purpose of this research are to know the profile of the business, calculating the cost, revenue and profit (profit), reviewing the business feasibility, and to know the cost of goods manufactured and the cost of goods sold of tofu chips in domestic industry "Sari Nabati" Kabupaten Pekalongan. The research was held on April 10 to May 10, 2015 in the domestic industry "Sari Nabati" as the producer of tofu chips. The research method that used was a case study. The analytical method that used is the analysis of cost, revenue, and profits, profitability, Break Even Point , Return on Investment, payback periode, and determining the cost of goods manufactured (the cost of goods manufactured and the cost of goods sold). The results showed that during April 2015 the production od tofu chips was 3,900 packs, total of tofu chips sold was 3,356 packs and the average selling price was Rp 11,927.29. The production cost that incurred was Rp29,587,398.33, the revenue in the amount of Rp40,028,000.00, and the advantage was Rp10,440,601.67. The results of the analysis of economic profitability in April 2015 was 35.53 percent greater than the interest rate of bank BRI loan amounting to 1.60% per month. BEP (unit) was 85.78 packs and BEP revenue was Rp1,023,076.08 smaller than the resulting products and gained acceptance. Return on Investment value (ROI) was in the amount of 35.29 percent and the value of Payback Period in April 2015 amounted to 2.83 months. Therefore, the tofu chips business is profitable and efficient so that feasible to be developmented. The cost of good manufactured in April 2015 with variable costing method was Rp29,206,690.00 and the cost of goods manufactured for the one packs was Rp7,488.89. The cost of goods sold was to Rp23,434,690.00 and the cost of goods sold per pack was Rp6,780.87. The selling price of tofu chips was Rp 11,000.00 per pack for store and Rp 13,000.00 per pack for consumers. it means that the selling price is greater than the cost of goods sold. |
| Kata kunci | Kelayakan usaha, Keripik tahu |
| Pembimbing 1 | Ir. Hj. Pudji Hastuti P., M.P. |
| Pembimbing 2 | Ir. Hj. Sundari, M.P. |
| Pembimbing 3 | |
| Tahun | 2015 |
| Jumlah Halaman | 14 |
| Tgl. Entri | 2015-11-09 21:26:49.130414 |