Analisis Biaya Produksi Keranjang Rotan Prada dan Pyrex di UMKM Hersa Handmade Kabupaten Cirebon

Abstract

Rotan adalah salah satu hasil hutan non-kayu yang terkenal di masyarakat. Perindustrian kerajinan tangan Indonesia melihat potensi rotan sebagai bahan baku kerajinan tangan. Diperlukan pengaturan dan pengendalian biaya produksi yang dikeluarkan dari perusahaan guna meningkatkan efisiensi dan efektivitas produksi kerajinan tangan. Tujuan penelitian ini adalah menghitung biaya produksi keranjang rotan, titik impas produksi, profitabilitas usaha, dan harga pokok keranjang rotan di UMKM Hersa Handmade. Hasil penelitian menunjukkan Total biaya produksi keranjang rotan Prada di UMKM Hersa Handmade mencapai Rp621.555.508,13 per 5000 unit. Produksi keranjang Prada menguntungkan bagi perusahaan karena sudah melampaui BEP produk sebesar 703 unit dan nilai Return on Investment sebesar 54.42%. Harga pokok per unit pun sebesar Rp165.333,77 terhitung lebih rendah dibandingkan dengan harga jual yang ditetapkan oleh perusahaan yaitu Rp180.000,00 per unit. Sedangkan total biaya produksi keranjang rotan Pyrex di UMKM Hersa Handmade mencapai Rp629.460.686,25 per 5000 unit. Produksi keranjang Pyrex juga menguntungkan bagi perusahaan karena sudah melampaui nilai BEP produk sebesar 564 unit dengan nilai Return on Investment sebesar 54.42%. Harga pokok per unit sebesar Rp158.624,09 lebih rendah dibandingkan dengan harga jual yang perusahaan tetapkan yaitu Rp165.000,00 per unit.

Rattan is one of the famous non-timber forest products in the community. The Indonesian handicraft industry sees the potential of rattan as a raw material for handicrafts. It is necessary to regulate and control production costs incurred from the company in order to increase the efficiency and effectiveness of handicraft production. The purpose of this study is to calculate the production cost of rattan baskets, production break-even point, business profitability, and cost of rattan baskets in Hersa Handmade MSMEs. The results showed that the total production cost of Prada rattan baskets at Hersa Handmade MSMEs reached Rp621.555.508,13 per 5000 units. Prada's basket production is profitable for the company because it has exceeded product BEP by 703 units and Return on Investment value of 54.42%. The cost of goods per unit was Rp165.333,77 which was lower than the selling price set by the company, which was Rp180,000.00 per unit. Meanwhile, the total production cost of Pyrex rattan baskets at Hersa Handmade MSMEs reached Rp629.460.686,25 per 5000 units. The production of Pyrex baskets is also profitable for the company because it has exceeded the BEP value of products by 564 units with a Return on Investment value of 54.42%. The cost price per unit of Rp158.624,09 is lower than the selling price set by the company at Rp165,000.00 per unit.