Analisis Biaya pada Usaha Penggilingan Padi CV Mizan Amanah

Abstract

Pentingnya penanganan pascapanen untuk mencegah menurunnya hasil panen baik secara kualitas maupun kuantitas tidak terlepas dari peran pelaku usaha penggilingan padi dalam rantai industri perberasan, penggilingan padi dituntut mampu mengelola biaya dan usahanya. Tujuan dari penelitian ini adalah untuk dapat menentukan biaya pokok produksi dan tingkat pengembalian investasi CV Mizan Amanah. Metode penelitian yang digunakan adalah penentuan biaya pokok produksi dengan Activity Based Costing System dan Sistem Biaya Tradisional. Sedangkan untuk mengukur tingkat pengembalian investasi digunakan perhitungan Return on Invesment (ROI). Hasil penelitian menunjukkan bahwa biaya pokok produksi dari hasil perhitungan metode Activity Based Costing adalah Rp8.801,32 per kilogram untuk produk beras jenis premium, sedangkan hasil perhitungan sistem biaya tradisional menunjukkan nilai sebesar Rp8.817 per kilogram. Biaya pokok produksi beras jenis medium dari hasil perhitungan metode Activity Based Costing adalah Rp8.706,64 per kilogram, sedangkan hasil perhitungan sistem biaya tradisional menunjukkan nilai sebesar Rp8.675 per kilogram. Return on Investment (ROI) CV Mizan Amanah menunjukan angka 9,93%.

The importance of post-harvest handling in preventing yield losses in both quality and quantity cannot be separated from the role of rice milling business actors in the rice industry chain; rice mills must be able to manage costs and their businesses. The goal of this research was to determine the production cost and the rate of return on investment CV Mizan Amanah. The Activity Based Costing System and the Traditional Costing System were used in the research to determine the cost of production. Meanwhile, the Return on Investment calculation was used to calculate the rate of return on investment (ROI). The results showed that the cost of production for premium rice products calculated using the Activity Based Costing method was Rp. 8,801,32 per kilogram, while the cost calculated using the traditional cost system was Rp. 8,817 per kilogram. The cost of producing medium-type rice products using the Activity Based Costing method was Rp. 8,706,74 per kilogram, whereas the traditional cost system calculation yields Rp. 8,675 per kilogram. CV Mizan Amanah has a 9.93% return on investment (ROI).