Analisis Rantai Pasok Dan Penentuan Harga Pokok Produksi Serta Keuntungan Pada Industri Benang Dari Serat Batang Pisang Kepok

Abstract

Pengembangan industri benang berbahan baku serat batang pisang kepok memerlukan analisis ekonomi untuk menilai kelayakan usaha dan mendukung pengambilan keputusan investasi. Penelitian ini bertujuan menganalisis aspek ekonomi industri benang serat batang pisang kepok melalui perancangan rantai pasok, perhitungan Harga Pokok Produksi (HPP), penentuan harga jual, analisis titik impas (Break Even Point/BEP), serta estimasi keuntungan. Penelitian menggunakan pendekatan engineering design yang meliputi tahapan eksplorasi, identifikasi masalah, pengembangan solusi, pembuatan prototipe, dan validasi. Analisis dilakukan berdasarkan kapasitas produksi sebesar 4.284 kg benang per bulan dengan mempertimbangkan biaya bahan baku, tenaga kerja, bahan penolong, serta biaya overhead tetap dan variabel. Hasil analisis menunjukkan bahwa HPP benang serat batang pisang kepok sebesar Rp97.753/kg, dengan harga jual yang ditetapkan sebesar Rp127.079/kg berdasarkan metode cost plus pricing. Nilai BEP diperoleh pada tingkat produksi 2.171,79 kg per bulan, atau sekitar 50,70% dari kapasitas produksi yang direncanakan. Industri diproyeksikan menghasilkan keuntungan sebesar Rp125.632.726 per bulan. Hasil tersebut menunjukkan bahwa industri benang serat batang pisang kepok memiliki prospek ekonomi yang layak untuk dikembangkan sebagai industri berbasis biomassa bernilai tambah dan berkelanjutan.

The development of a yarn industry based on kepok banana pseudostem fiber requires economic analysis to assess business feasibility and support investment decision-making. This study aimed to analyze the economic aspects of the kepok banana pseudostem fiber yarn industry through supply chain design, calculation of the Cost of Production (COP), determination of the selling price, break-even point (BEP) analysis, and profit estimation. The research employed an engineering design approach comprising the stages of exploration, problem identification, solution development, prototyping, and validation. The analysis was conducted based on a production capacity of 4,284 kg of yarn per month, taking into account raw material costs, labor costs, auxiliary material costs, as well as fixed and variable overhead costs. The results showed that the cost of production for kepok banana pseudostem fiber yarn was IDR 97,753/kg, with a selling price set at IDR 127,079/kg based on the cost-plus pricing method. The BEP value was obtained at a production level of 2,171.79 kg per month, or approximately 50.70% of the planned production capacity. The industry is projected to generate a profit of IDR 125,632,726 per month. These results indicate that the kepok banana pseudostem fiber yarn industry has a viable economic prospect for development as a value-added and sustainable biomass-based industry.