Analisis Perubahan Biaya Peningkatan Mutu Minyak Goreng Kelapa di Koperasi W

Abstract

Koperasi W memurnikan minyak klentik menjadi minyak goreng kelapa melalui serangkaian proses pemanasan, netralisasi, pencucian, pemasakan, penyaringan, dan pengemasan. Perbaikan proses penghilangan warna dan bau telah berhasil melalui proses pemucatan menggunakan arang aktif dan bentonit. Penelitian ini dilakukan untuk menganalisis perubahan biaya dari solusi perbaikan proses pemucatan. Metode yang digunakan dalam penelitian ini adalah pengumpulan data dan analisis perubahan biaya. Analisis perubahan biaya tetap dan variabel dilakukan terhadap perbaikan proses, karena adanya penambahan bahan pemucat. Analisis kelayakan finansial dihitung atas Net Present Value (NPV), rasio pendapatan - biaya (Gross R/C), rasio keuntungan-biaya (Gross B/C), dan analisis sensitivitas. Perbaikan mutu minyak kelapa tersebut meningkatkan harga pokok produksi. Hasil analisis perubahan biaya menunjukkan nilai NPV sebesar Rp822.935.292 (positif), nilai Gross R/C 1,60 (>1), dan Gross B/C 0,60 (<1). Berdasarkan analisis NPV dan Gross R/C tersebut, perbaikan mutu minyak kelapa dinyatakan layak. Hasil analisis sensitivitas menunjukkan bahwa perubahan harga jual produk lebih sensitif daripada perubahan harga bahan baku. Dengan demikian solusi perbaikan proses pemucatan tersebut layak untuk diterapkan dan dioperasikan.

Koperasi W refines crude coconut oil into coconut cooking oil through a series of processes, such as heating, neutralization, washing, cooking, filtering, and packaging. The improvement of the color and odor removal process has been successful through a bleaching process using activated carbon and bentonite. This research was conducted to analyze the cost change of the bleaching process improvement solution. The method used in this research were data collection and cost change analysis. Analysis of changes using fixed and variable costs was carried out on process improvements, due to the addition of bleaching agent. Financial feasibility analysis were calculated on Net Present Value (NPV), revenue-cost ratio (Gross R/C), cost-benefit ratio (Gross B/C), and sensitivity analysis. The improvement in the quality of coconut oil increases the cost of production. The results of the analysis of changes in costs show the NPV value of Rp822,935,292 (positive), the value of Gross R/C at 1.60 (> 1) and Gross B/C at 0.60 (<1). Based on the analysis of NPV and Gross R/C values, the improvement in the quality of coconut oil is declared feasible. The results of the sensitivity analysis show that changes in product selling prices are more sensitive than changes in raw material prices. Thus, the bleaching process improvement solution is feasible to be implemented and operated.