Artikel Ilmiah : A1C014012 a.n. YULIANA ROSALINDA
| NIM | A1C014012 |
|---|---|
| Namamhs | YULIANA ROSALINDA |
| Judul Artikel | PENENTUAN HARGA POKOK PRODUK KACANG SANGRAI KLETHIK MENGGUNAKAN MESIN DAN NON MESIN (Studi Kasus di CV Kurnia Agro, Desa Bukateja Kecamatan Bukateja Kabupaten Purbalingga) |
| 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 | harga pokok produk, full cost, usaha kacang sangrai klethik |
| Pembimbing 1 | Ir. Pudji Hastuti Purwantini, M.P. |
| Pembimbing 2 | Indah Widyarini, S.P., M.Sc. |
| Pembimbing 3 | |
| Tahun | 2018 |
| Jumlah Halaman | 14 |
| Tgl. Entri | 2018-08-08 14:42:59.053975 |