Analisis Penetapan Harga Pokok Produksi dan Harga Jual Produk Gula Nira Sawit Pada Agroindustri di Desa Panca Mulya Kecamatan Sungai Bahar Kabupaten Muaro Jambi

Dwiardinsyah, Richi (2023) Analisis Penetapan Harga Pokok Produksi dan Harga Jual Produk Gula Nira Sawit Pada Agroindustri di Desa Panca Mulya Kecamatan Sungai Bahar Kabupaten Muaro Jambi. S1 thesis, UNIVERSITAS JAMBI.

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Abstract

ABSTRAK Richi Dwiardiansyah, Analisis Perhitungan Harga Pokok Produksi dan Harga Jual Produk Gula Nira Sawit Pada Agroindustri di Desa Panca Mulya Kecamatan Sungai Bahar Kabupaten Muaro Jambi. Di bimbing oleh Ir. Yusma Damayanti, M.Si dan Dr. Mirawati Yanita, S.P., M.M., CIQaR., CIQnR. Penelitian ini bertujuan untuk: 1) Mendeskripsikan gambaran agroindustri dan proses pengolahan gula nira sawit di Desa Panca Mulya Kecamatan Sungai Bahar Kabupaten Muaro Jambi, 2) Menganalisis perhitungan harga pokok produksi produk gula nira sawit pada agroindustri di Desa Panca Mulya Kecamatan Sungai Bahar Kabupaten Muaro Jambi , 3) Menganalisis perhitungan harga jual produk gula nira sawit menurut kondisi eksisting dan dengan menggunakan metode cost plus pricing pada agroindustri di Desa Panca Mulya Kecamatan Sungai Bahar Kabupaten Muaro Jambi. Metode analisis yang digunakan adalah deskriptif kuantitatif. Alat analisis yang digunakan terdiri dari full costing dan cost plus pricing. Berdasarkan hasil analisis, maka dapat disimpulkan, 1) Agroindustri di Desa Panca Mulya Kecamatan Sungai Bahar Kabupaten Muaro Jambi merupakan agroindustri yang mengolah nira sawit hasil replanting menjadi gula merah. Agroindustri ini memiliki 5 orang tenaga kerja yang berproduksi secara terus menerus atau kontinu. Pemasaran yang dilakukan mencakup retail dan dijual langsung pada perusahaan Uniliver. 2) Harga pokok produksi gula nira sawit berdasarkan agroindustri adalah Rp10.257/kg, sedangkan berdasarkan metode full costing adalah Rp10.801/kg. 3) Harga jual gula nira sawit berdasarkan agroindustri adalah Rp15.000/kg, sedangkan berdasarkan metode cost plus pricing adalah 16.303/kg dengan selisih sebesar 7,9%. Kata Kunci: Harga Pokok Produksi, Harga Jual, Full Costing, Cost Plus Pricing ABSTRACT Richi Dwiardiansyah, Analysis of the Calculation of Cost of Goods Production and Selling Prices of Palm Oil Sugar Products in Agro-Industry in Panca Mulya Village, Sungai Bahar District, Muaro Jambi Regency. Supervised by Ir. Yusma Damayanti, M.Si and Dr. Mirawati Yanita, S.P., M.M., CIQaR., CIQnR. This research aims to: 1) Describe the description of the agro-industry and palm sap sugar processing process in Panca Mulya Village, Sungai Bahar District, Muaro Jambi Regency, 2) Analyze the calculation of the cost of production of palm sap sugar products in the agro-industry in Panca Mulya Village, Sungai Bahar District, Muaro Jambi Regency , 3) Analyzing the calculation of selling prices for palm sap sugar products according to existing conditions and using the cost plus pricing method in agro-industry in Panca Mulya Village, Sungai Bahar District, Muaro Jambi Regency. The analytical method used is descriptive quantitative. The analytical tools used consist of full costing and cost plus pricing. Based on the results of the analysis, it can be concluded, 1) The agro-industry in Panca Mulya Village, Sungai Bahar District, Muaro Jambi Regency is an agro-industry that processes replanted palm sap into brown sugar. This agro-industry has 5 workers who produce continuously or continuously. The marketing carried out includes retail and is sold directly to the Uniliver company. 2) The basic price of palm sugar production based on agro-industry is IDR 10,257/kg, while based on the full costing method it is IDR 10,801/kg. 3) The selling price of palm sugar based on agro-industry is IDR 15,000/kg, while based on the cost plus pricing method it is 16,303/kg with a difference of 7.9%. Keywords: Cost of Production, Selling Price, Full Costing, Cost Plus Pricing

Type:	Thesis (S1)
Uncontrolled Keywords:	Harga Pokok Produksi, Harga Jual, Full Costing, Cost Plus Pricing
Subjects:	L Education > L Education (General)
Divisions:	Fakultas Pertanian > Agribisnis
Depositing User:	Dwiardiansyah
Date Deposited:	12 Oct 2023 03:24
Last Modified:	12 Oct 2023 03:24
URI:	https://repository.unja.ac.id/id/eprint/56678

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