ANALISIS PENENTUAN HARGA POKOK PRODUKSI KERIPIK TEMPE ORIGINAL PADA AGROINDUSTRI ILHAMUMTAZA DI KECAMATAN JELUTUNG KOTA JAMBI

Najua, Febria (2025) ANALISIS PENENTUAN HARGA POKOK PRODUKSI KERIPIK TEMPE ORIGINAL PADA AGROINDUSTRI ILHAMUMTAZA DI KECAMATAN JELUTUNG KOTA JAMBI. S1 thesis, Universitas Jambi.

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Abstract

Agroindustri Ilhamumtaza merupakan salah satu pelaku usaha yang memproduksi oleh-oleh khas Jambi, dengan produk unggulan berupa keripik tempe original. Meskipun telah memiliki jangkauan pemasaran yang luas, agroindustri ini masih menghadapi kendala dalam pencatatan biaya produksi secara rinci, yang berdampak pada penetapan harga pokok produksi dan harga jual yang kurang akurat. Penelitian ini bertujuan untuk mengetahui 1) Gambaran proses produksi keripik tempe original pada Agroindustri Ilhamumtaza. 2) Menganalisis penentuan harga pokok produksi (HPP), harga jual, serta memperhitungkan laba produk keripik tempe original Agroindustri Ilhamumtaza keripik tempe original pada Agroindustri Ilhamumtaza. 3)Membandingkan perhitungan HPP menurut Agroindustri Ilhamumtaza dan menurut metode full costing. Penelitian ini menggunakan metode deskriptif kuantitatif dengan pendekatan studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi selama periode November 2024 hingga Januari 2025. Komponen biaya produksi yang dianalisis meliputi bahan baku, tenaga kerja langsung, serta biaya overhead pabrik. Perhitungan harga pokok produksi dilakukan berdasarkan perhitungan agroindustri dan metode full costing, kemudian dilakukan analisis perbandingan dan uji Wilcoxon Signed Rank untuk mengetahui perbedaan signifikan antara keduanya. Hasil penelitian menunjukkan bahwa harga pokok produksi keripik tempe original menurut metode full costing lebih rendah dibandingkan dengan perhitungan versi agroindustri. Hal ini disebabkan karena perhitungan versi agroindustri belum mengalokasikan biaya secara sistematis dan masih mencampurkan biaya produksi dan non-produksi. Hasil uji Wilcoxon Signed Rank menunjukkan adanya perbedaan yang signifikan antara kedua metode. Oleh karena itu, penerapan metode full costing dapat menjadi acuan yang lebih akurat dalam penetapan harga pokok produksi dan harga jual, guna meningkatkan efisiensi biaya dan profitabilitas agroindustri. Agroindustri Ilhamumtaza is a business engaged in the production of traditional Jambi souvenirs, with its flagship product being original tempe chips. Although the business has achieved a wide market reach, it still faces challenges in recording production costs in detail, which affects the accuracy of cost of production (COP) and selling price determination. This study aims to: (1) Describe the production process of original tempe chips at Agroindustri Ilhamumtaza; (2) Analyze the calculation of the cost of production, selling price, and profit of original tempe chips; and (3) Compare the COP calculated by Agroindustri Ilhamumtaza with that calculated using the full costing method. This research uses a descriptive quantitative approach with a case study method. Data were collected through interviews, observations, and documentation from November 2024 to January 2025. The components of production costs analyzed include raw materials, direct labor, and factory overhead costs. The cost of production was calculated using both the agroindustry's method and the full costing method, followed by a comparative analysis and Wilcoxon Signed Rank test to determine whether there was a significant difference between the two methods. The results showed that the cost of production calculated using the full costing method was lower than the agroindustry’s own calculation. This is due to the agroindustry's unsystematic allocation of costs and the mixing of production and non-production expenses. The Wilcoxon Signed Rank test revealed a significant difference between the two methods. Therefore, the application of the full costing method can serve as a more accurate reference in determining the cost of production and selling price, ultimately improving cost efficiency and profitability for the agroindustry.

Type:	Thesis (S1)
Uncontrolled Keywords:	Agroindustri, Full Costing, Harga Pokok Produksi, Ilhamumtaza, Keripik Tempe.
Subjects:	L Education > L Education (General)
Divisions:	Fakultas Pertanian > Agribisnis
Depositing User:	Najua
Date Deposited:	07 Jul 2025 07:34
Last Modified:	07 Jul 2025 07:34
URI:	https://repository.unja.ac.id/id/eprint/81592

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