Analisis Perubahan Biaya Produksi Blondo pada Tingkat Pemasok di Koperasi W Purworejo

Abstract

Pengolahan kelapa (Cocos nucifera L.) secara basah pada tingkat pemasok di Koperasi W menghasilkan minyak klentik, blondo, dan hasil samping berupa tempurung. Minyak klentik dimurnikan oleh Koperasi W menjadi minyak goreng kelapa, sedangkan blondo dijual sebagai bahan campuran makanan. Perbaikan mutu dan lama penyimpanan blondo telah berhasil dilakukan dengan penambahan bahan pengawet berupa natrium benzoat. Penelitian ini bertujuan untuk melakukan analisis perubahan biaya produksi dari upaya perbaikan mutu blondo dan lama penyimpanan yang telah dilakukan. Tahapan penelitian mencakup perumusan masalah dan mencari data melalui studi literatur, wawancara serta observasi lalu pengolahan data untuk harga pokok produksi (HPP), revenue cost ratio (R/C ratio), break event point (BEP), payback period (PP), analisis sensitivitas. Berdasarkan perhitungan diperoleh hasil HPP blondo, minyak klentik, dan tempurung masingmasing sebesar Rp 41.546, Rp 14.643, Rp 1.241, BEP unit sebesar 2.376 kg, 3.986 kg, 118.152 kg, serta BEP Harga masing-masing sebesar 118.498.757, 79.385.988, 146.596.255, nilai PP sebesar 0,12, dan rasio R/C keseluruhan sebesar 1,2. Analisis sensitivitas menunjukkan bahwa penurunan harga jual 20% dan kenaikan harga bahan baku 30% berpengaruh terhadap kelayakan proyek. Berdasarkan pertimbangan kriteria finansial tersebut menunjukkan bahwa kegiatan usaha ini layak untuk dijalankan. Kata kunci: analisis finansial, blondo, kelapa, minyak klentik

Wet processing of coconut (Cocos nucifera L.) at the supplier level in W Cooperative produces crude coconut oil, coconut presscake, and a by-product of coconut shell. Crude coconut oil is purified by W Cooperative into cooking coconut oil, while coconut presscake is sold as an ingredient in food mixtures. Improvements for the better quality and shelf life of coconut presscake habe ben successfully carried out by the addition of a preservative in the form of sodium benzoate. This study aims to to analyze changes in production costs to improve quality and shelf life of blondo that have been carried out. Research stages included the core problem and finding data by literature studies, interviews, and observation, then processing data for cost of goods sold (COGS), revenue cost ratio (R/C ratio), break event point (BEP), payback period (PP), sensitivity analysis. The calculation result showed that the financial feasibility are CGS of coconut presscake, crude coconut oil, and coconut shell is amounted Rp 41.546, Rp 14.643, Rp 1.241, BEP unit of each is 2.376 kg, 3.986 kg, 118.152 kg and BEP in sales Rupiah is 118.498.757, 79.385.988, 146.596.255, PP value is 0,12, and overall R/C ratio is 1,2. Sensitivity analysis showed that the 20% decrease in revenue and 30% increase in raw material expenses, effect on the viability of the project. From the above considerations investment criteria, the business of coconut industry is feasible to be run. Keywords: coconut presscake, crude coconut oil, financial analysis