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Kembali| NIM (Student Number) | A1A016076 |
|---|---|
| Nama Mahasiswa | AINI NURACHMAN DINI |
| Judul Artikel | PERENCANAAN LABA JANGKA PENDEK PRODUK OLAHAN NANAS PADA UMKM ALMEIDAH DI DESA SIWARAK KECAMATAN KARANGREJA KABUPATEN PURBALINGGA |
| Abstrak | Penelitian dilakukan di UMKM Almeidah yang merupakan pelaku usaha pengolahan makanan berbahan dasar nanas madu. Penelitian ini bertujuan untuk mengetahui harga pokok produksi jus nanas dan dodol nanas menggunakan metode variable costing, mengetahui harga pokok penjualan jus nanas dan dodol nanas, menganalisa laporan laba-rugi produk jus nanas dan dodol nanas, dan mengetahui perencanaan laba jangka pendek pada UMKM Almeidah. Penelitian dilaksanakan pada tanggal 1 Maret 2020 sampai 31 Maret 2020 di UMKM Almeidah, Purbalingga menggunakan metode studi kasus. Analisis data yang digunakan yaitu analisis kualitatif untuk mengetahui gambaran umum UMKM Almeidah, seluruh kegiatan usaha pengolahan nanas di dalamnya serta analisis kuantitatif yang meliputi analisis finansial pada produk jus nanas dan dodol nanas berupa analisis biaya, penerimaan dan keuntungan, harga pokok produksi, harga pokok produk, laporan laba-rugi dan analisis perencanaan laba jangka pendek. Hasil penelitian menunjukkan harga pokok produksi jus nanas sebesar Rp2.105,75 per botol dengan harga pokok produk Rp3.923,25 per botol. Hasil analisis perencanaan laba menunjukkan nilai BEP penerimaan sebesar Rp171.387,46, BEP unit sebesar 29 botol, BEP harga sebesar Rp3.923,25 per botol, CMR sebesar 36,96 persen, MOS sebesar 93,62 persen, dan SDP sebesar Rp13.524,61. Hasil perhitungan harga pokok produksi produk dodol nanas sebesar Rp4.061,39 per box dengan harga pokok produk Rp8.300,17 per box. Hasil analisis perencanaan laba dodol nanas menunjukkan nilai BEP penerimaan sebesar Rp118.656,67, nilai BEP unit sebesar 7 box dan BEP harga sebesar Rp8.300,17 per box, CMR sebesar 49,33 persen, MOS sebesar 97,53 persen dan SDP sebesar Rp10.133,86. |
| Abstrak (Inggris) | The research was conducted at UMKM Almeidah, which is a food processing business actor made from honey pineapple. This study aims to determine the cost of production of pineapple juice and pineapple dodol using the variable costing method, knowing the cost of sales of pineapple juice and pineapple dodol, analyzing the profit and loss statements of pineapple juice and pineapple dodol, and knowing short-term profit planning at UMKM Almeidah. The research was conducted on March 1, 2020 to March 31, 2020 at UMKM Almeidah, Purbalingga using the case study method. The data analysis used is qualitative analysis to find out an overview of UMKM Almeidah, all pineapple processing business activities in it and quantitative analysis which includes financial analysis on pineapple juice and pineapple dodol products such as cost of analysis, income statement, cost of goods manufactured, cost of goods sold, income statement and short term profit planning analysis. The results showed that the cost of goods manufactured of pineapple juice was Rp2,105.75 per bottle and the cost of the goods sold was Rp3,923.25 per bottle. The results of the profit planning analysis show that the BEP value of revenue is Rp171,387.46, BEP unit is 29 bottles, BEP price is Rp3,923.25 per bottle, CMR is 36.96 percent, MOS is 93.62 percent, and SDP is Rp13,524.61. The results of the calculation of the cost of goods manufactured of pineapple dodol products are Rp4,061.39 per box with a product cost of Rp8,300.17 per box. The results of the analysis profit planning of pineapple dodol show the BEP value of revenue is Rp118,656.67, a BEP unit is 7 boxes and a BEP price is Rp8,300.17 per box, CMR of 49.33 percent, MOS of 97.53 percent and SDP amounting to Rp10,133.86. |
| Kata Kunci | Harga Pokok Produksi, variable costing, perencanaan laba jangka pendek, analisis titik impas, analisis batas keamanan, analisis titik tutup usaha |
| Nama Pembimbing 1 | Ir. Pudji Purwantini, S.P., M.P. |
| Nama Pembimbing 2 | Ulfah Nurdiani, S.P., M.Sc. |
| Tahun | 2021 |
| Jumlah Halaman | 15 |
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