Analisis Perubahan Biaya Produksi Blondo pada Tingkat Pemasok di Koperasi W Purworejo
Date
2022Author
Dewi, Chrisananda Karunia
Bantacut, Tajuddin
Yani, Moh
Metadata
Show full item recordAbstract
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