Artikel Ilmiah : A1A022012 a.n. MUFLIKHATUN
| NIM | A1A022012 |
|---|---|
| Namamhs | MUFLIKHATUN |
| Judul Artikel | Penentuan Harga Jual dan Analisis Nilai Tambah Media Tanam Cocopeat Block Plus di PT Uba Uhud International |
| Abstrak (Bhs. Indonesia) | Saat ini keberlanjutan sektor pertanian menghadapi ancaman yang serius yaitu berkurangnya luas lahan pertanian akibat alih fungsi lahan pertanian ke sektor non pertanian. “Cocopeat Block Plus” merupakan inovasi media tanam berbahan dasar cocopeat yang diperkaya dengan pupuk NZEO-SR Plus sebagai alternatif untuk mengurangi penggunaan media tanam berbasis tanah. PT Uba Uhud International sebagai perusahaan yang akan melakukan hilirisasi inovasi tersebut, perlu memiliki pemahaman yang jelas mengenai biaya yang dikeluarkan dan nilai tambah ekonomi yang dihasilkan dari suatu produk. Penelitian ini bertujuan untuk 1) menghitung Harga Pokok Produksi (HPP), harga jual, dan Harga Pokok Penjualan (HPPen), 2) menghitung estimasi penerimaan dan laba, 3) menghitung nilai tambah dari produk “Cocopeat Block Plus” pada PT Uba Uhud International. Penelitian dilaksanakan di Fakultas Pertanian, Universitas Jenderal Soedirman dan PT Uba Uhud International cabang Kecamatan Padamara, Kabupaten Purbalingga dari bulan Januari hingga Maret 2026. Teknik pengambilan sampel menggunakan purposive sampling dengan responden yang terdiri dari pihak perusahaan, tim peneliti program SINERGI, dan pelaksana uji coba formulasi. Jenis data yang digunakan berupa data primer dan sekunder. Teknik pengambilan data berupa berupa observasi, wawancara, kuesioner, dan dokumentasi. Variabel yang digunakan antara lain biaya produksi, biaya nonproduksi, volume produksi, harga jual, penerimaan, dan laba. Penentuan Harga Pokok Produksi (HPP) menggunakan metode full costing, dan penentuan harga jual menggunakan metode cost plus pricing. Analisis nilai tambah menggunakan metode Hayami. Hasil penelitian menunjukkan bahwa Harga Pokok Produksi (HPP) sebesar Rp164.546.564 dengan volume produksi sebanyak 54.600 kg per bulan. Biaya per unit produk sebesar Rp3.100 dan harga jual yang disarankan sebesar Rp18.600. Harga Pokok Penjualan (HPPen) tanpa persediaan sebesar Rp164.546.564. Estimasi penerimaan yang akan diperoleh yaitu sebesar Rp1.015.560.000 per bulan. Estimasi laba bruto sebesar Rp851.013.436. Biaya nonproduksi diestimasikan sebesar 10% dari penjualan, yaitu sebesar Rp101.556.000 per bulan dan estimasi laba bersih sebelum pajak sebesar Rp749.457.436 per bulan. Analisis nilai tambah menunjukkan bahwa produk memberikan nilai tambah yang tinggi sebesar 79% dan tingkat keuntungan bagi perusahaan sebesar 77%. “Cocopeat Block Plus” masih pada tahap uji coba produksi dan belum dipasarkan secara komersial. |
| Abtrak (Bhs. Inggris) | The sustainability of the agricultural sector currently faces a serious threat due to the declining availability of agricultural land resulting from the conversion of agricultural land to non-agricultural uses. “Cocopeat Block Plus” is an innovative growing medium made from cocopeat enriched with NZEO-SR Plus fertilizer as an alternative to reduce the use of soil-based growing media. PT Uba Uhud International, as the company responsible for the downstream commercialization of this innovation, needs to have a clear understanding of the costs incurred and the economic value added generated by the product. This study aimed to: 1) calculate the Cost of Goods Manufactured (COGM), selling price, and Cost of Goods Sold (COGS); 2) estimate revenue and profit; and 3) calculate the value added generated by the “Cocopeat Block Plus” product at PT Uba Uhud International. The research was conducted at the Faculty of Agriculture, Jenderal Soedirman University and at the Padamara branch of PT Uba Uhud International, Purbalingga Regency from January to March 2026. The sampling technique used was purposive sampling with respondents consisting of company representatives, the SINERGI program research team, and personnel involved in formulation trials. The data consisted of primary and secondary data. Data were collected through observation, interviews, questionnaires, and documentation. The variables examined included production costs, nonproduction costs, production volume, selling price, revenue, and profit. The Cost of Goods Manufactured (COGM) was determined using the full costing method, while the selling price was determined using the cost plus pricing method. Value added analysis was conducted using the Hayami method. The results showed that the Cost of Goods Manufactured (COGM) was IDR 164,546,564 with a monthly production volume of 54,600 kg. The production cost per unit was IDR 3,100 and the recommended selling price was IDR 18,600 per kg. The Cost of Goods Sold (COGS) assuming no inventory was IDR 164,546,564. Estimated monthly revenue was IDR 1,015,560,000 with estimated gross profit of IDR 851,013,436. Nonproduction costs were estimated at 10% of sales, amounting to IDR 101,556,000 per month, resulting in estimated monthly net profit before tax of IDR 749,457,436. The value-added analysis showed that the product generated a high value-added ratio of 79%, with a profit rate of 77% for the company. “Cocopeat Block Plus” is still in the production trial stage and has not yet been commercially marketed. |
| Kata kunci | Cocopeat Block Plus, Harga Jual, Nilai Tambah |
| Pembimbing 1 | Ratna Satriani, S.P., M.Sc. |
| Pembimbing 2 | Sawitania Christiany Dwi Utami Boru Situmorang, S.P., M.Si. |
| Pembimbing 3 | |
| Tahun | 2026 |
| Jumlah Halaman | 110 |
| Tgl. Entri | 2026-08-26 16:32:20.421994 |