ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI TEMPE DENGAN METODE FULL COSTING PADA AGROINDUSTRI TEMPE ASLI HB JAMBI

Fauziah, Adinda Rahmi (2024) ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI TEMPE DENGAN METODE FULL COSTING PADA AGROINDUSTRI TEMPE ASLI HB JAMBI. S1 thesis, UNIVERSITAS UNJA.

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Abstract

Penelitian ini bertujuan untuk: 1) Mendeskripsikan gambaran agroindustri tempe Asli HB Jambi, 2) Menganalisis perhitungan harga pokok produksi tempe menurut agroindustri dan metode Full Costing, 3) Menganalisis harga jual tempe agroindustri dan metode cost plus pricing, 4) Menganalisis dampak perubahan harga kedelai impor terhadap harga pokok produksi tempe pada agroindustri tempe Asli HB Jambi. Metode analisis yang digunakan adalah deskriptif kuantitatif. Alat analisis yang digunakan terdiri dari full costing, cost plus pricing dan uji t berpasangan. Berdasarkan hasil analisis, maka dapat disimpulkan 1) Agroindustri tempe asli HB Jambi merupakan industri kecil yang mengolah kedelai menjadi tempe kemasan ukuran 250 gram di bawah binaan FKDB. Agroindustri melakukan kegiatan produksi dengan modal sendiri dan memiliki 18 orang tenaga kerja yang memproduksi tempe secara kontinu. Pemasaran tempe Asli HB Jambi melalui 3 saluran pemasaran, yaitu a) Agroindustri → konsumen b) Agroindustri →Reseller → konsumen c) Agroindustri → Sales → Reseller → konsumen. Penjualan tempe produksi Januari 2024 adalah sebanyak 195.224 kemasan tempe dan retur tempe yang tidak terjual sebanyak 5.003 kemasan tempe 2) Harga pokok produksi tempe berdasarkan agroindustri adalah Rp 2.358,68/250 gram, sedangkan berdasarkan metode full costing sebesar Rp 2.409,59/250 gram. Setelah pemasaran terdapat penyesuaian harga pokok produksi tempe metode full costing menjadi Rp 2.471,34/250 gram dikarenakan adanya biaya retur tempe yang tidak terjual yang menambah biaya produksi 3) Harga jual tempe agroindustri melalui saluran pemasaran I adalah Rp 4.500/250 gram. Harga jual tempe melalui saluran pemasaran II adalah sebesar Rp 4.000/250 gram. Harga jual tempe melalui saluran pemasaran III adalah sebesar Rp 3.500/250 gram. Sedangkan menurut metode cost plus pricing harga jual melalui saluran pemasaran I sebesar Rp 4.631/250 gram. melalui saluran pemasaran II sebesar Rp 4.149/250 gram, melalui saluran pemasaran III sebesar Rp 3.667/250 gram. 4) Kenaikan dan penurunan harga kedelai impor sebesar 10% berpengaruh nyata terhadap harga pokok produksi tempe. Harga pokok produksi tempe ketika terjadi kenaikan harga kedelai impor sebesar 10% adalah Rp 2.602,66/250 gram. Harga pokok produksi tempe ketika terjadi penurunan harga kedelai impor sebesar 10% adalah Rp 2.216,53/250 gram. Kata Kunci: Harga Pokok Produksi, Harga Jual, Full Costing, Cost Plus Pricing This research aims to: 1) Describe the picture of the Original HB Jambi tempe agroindustry, 2) Analyze the calculation of the basic price of tempe production according to the agroindustry and the Full Costing method, 3) Analyze the selling price of agroindustry tempe and the cost plus pricing method, 4) Analyze the impact of changes in soybean prices imports on the basic price of tempeh production in the HB Jambi Original tempeh agroindustry. The analytical method used is descriptive quantitative. The analytical tools used consist of full costing, cost plus pricing and paired t test. Based on the results of the analysis, it can be concluded 1) The original HB Jambi tempeh agroindustry is a small industry that processes soybeans into 250 gram packaged tempeh under the guidance of FKDB. The agro-industry carries out production activities with its own capital and has 18 workers who produce tempeh continuously. Marketing of Original HB Jambi tempeh through 3 marketing channels, namely a) Agroindustry → consumers b) Agroindustry → Resellers → consumers c) Agroindustry → Sales → Resellers → consumers. Sales of tempeh produced in January 2024 were 195,224 packages of tempeh and unsold tempeh returns were 5,003 packages of tempeh 2) The basic price of tempeh production based on agro-industry was Rp 2,358.68/250 grams, while based on the full costing method it was Rp 2,409.59/250 grams . After marketing, there is an adjustment to the basic price of tempeh production using the full costing method to Rp. 2,471.34/250 grams due to the cost of returning unsold tempeh which adds to production costs. 3) The selling price of agro-industrial tempeh through marketing channel I is Rp. 4,500/250 grams. The selling price of tempeh through marketing channel II is Rp 4,000/250 grams. The selling price of tempeh through marketing channel III is Rp 3,500/250 grams. Meanwhile, according to the cost plus pricing method, the selling price through marketing channel I is Rp 4,631/250 grams. through marketing channel II amounting to Rp 4,149/250 grams, through marketing channel III amounting to Rp 3,667/250 grams. 4) Increases and decreases in the price of imported soybeans by 10% have a significant effect on the basic price of tempe production. The basic price of tempe production when the price of imported soybeans increases by 10% is Rp 2,602.66/250 grams. The basic price of tempeh production when the price of imported soybeans decreases by 10% is Rp 2,216.53/250 grams. 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) L Education > LA History of education
Divisions:	Fakultas Pertanian > Agribisnis
Depositing User:	FAUZIAH
Date Deposited:	12 Jul 2024 06:44
Last Modified:	12 Jul 2024 06:44
URI:	https://repository.unja.ac.id/id/eprint/67462

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