Analisis Penentuan Biaya Pokok Produksi Olahan Kopi Robusta di Koperasi Tirto Kencono Kabupaten Tanggamus

Authors

  • Aufa Dian Utami Jurusan Agribisnis, Fakultas Pertanian, Universitas Lampung
  • Zainal Abidin Jurusan Agribisnis, Fakultas Pertanian, Universitas Lampung
  • Lina Marlina Jurusan Agribisnis, Fakultas Pertanian, Universitas Lampung

DOI:

https://doi.org/10.25181/jofsa.v3i2.1550

Abstract

This study aims to analyze the basic cost production of processed coffee in Tirto Kencono Cooperative. The method used in this research was the case study. The respondent in this study was the chairman of the cooperative. This research was conducted at Tirto Kencono Cooperative located in Talang 20 Village, Air Naningan District, Tanggamus Regency. The collection data was conducted in March 2019 and analyzed in qualitative and quantitative descriptive.  The result showed that the basic cost production used full-costing determination method by using assistance equipment and non-assistance equipment, the result was the cost production of four products using assistance equipment was lower than non-assistance equipment in order to gain higher profit than current selling price.  Government assistance had different impacts in terms of the production cost structure particularly the depreciated cost of using assistance equipment which had a percentage of 0,80% and non-assistance equipment of 1,20%.

Downloads

Download data is not yet available.

References

Asmadi N, Loho AE, dan Lumingkewas JRD. 2019. Analisis harga pokok produksi kopi pada pt. Fortuna inti alam di desa maumbi kabupaten minahasa utara sulawesi utara. AGRIRU. 1(2): 201 – 209. https://ejournal.unsrat.ac.id › agrirud › article › download. [27 November 2019]

Agustina DR. 2015. Harga Pokok Produksi, Nilai Tambah, Dan Prospek PengembanganAgroindustri Marning Di Kecamatan Gedong Tataan Kabupaten Pesawaran. JIIA.3(2).http://jurnal.fp.unila.ac.id/index.php/JIA/article/view/1034. [ 13 Oktober 2019].

Dinas Koperasi dan UKM Provinsi Lampung. 2017. Sebaran Jumlah Koperasi di Provinsi Lampung Berdasarkan Status Keaktifan Per Kabupaten. Dinas Koperasi dan UKM Provinsi Lampung. Bandar Lampung.

Dinas Koperasi UMKM. 2018. Jumlah Koperasi Menurut Jenis Koperasi dan Kecamatan di Kabupaten Tanggamus Tahun 2015-2018. Dinas Koperasi UMKM Kabupaten Tanggamus. Tanggamus.

Budi S, Zukhri A, dan Indrayani L. 2014. Analisis joint cost untuk produk bersamadalam menentukan laba atau rugi kotor pada UD. Kharisma Tahun 2013. Jurnal Undiksha. 4(1). https://media.neliti.com/media/publications/5279-ID-analisis-joint-cost-untuk-produk-besama-dalam-menentukan-laba-pada-ud-kharisma-d.pdf. [26 Juli 2019].

Karina A. 2015. Penentuan harga pokok produksi usaha penggemukan sapi: studi kasus usaha penggemukan sapi milik kastamar di Kecamatan Terbanggi Besar Kabupaten Lampung Tengah. http://jurnal.fp.unila.ac.id/index.php/JIA/article/view/1052. [13Oktober 2019].

Mulyadi. 1991. Akuntansi Biaya. Edisi 5. Universitas Gadjah Mada. Aditya Media. Yogyakarta.

Solekhah F, Zakaria WA, Marlina L. 2018. Analisis harga pokok produksi dan harga pokok penjualan jagung di Kecamatan Sekampung Udik Kabupaten Lampung Timur. JIIA. 6(4). http://jurnal.fp.unila.ac.id/index.php/JIA/article/view/237/236. [ 13 Oktober 2019].

Zaidi, R. 2016. Analisis harga pokok produksi pada usaha kecil menengah (ukm) kopi luwak di Kabupaten Lampung Barat. Majalah TEGI. 8(2). http://ejournal.kemenperin.go.id/tegi/article/view/3150 [27 November 2019

Published

2020-02-17

How to Cite

Utami, A. D., Abidin, Z., & Marlina, L. (2020). Analisis Penentuan Biaya Pokok Produksi Olahan Kopi Robusta di Koperasi Tirto Kencono Kabupaten Tanggamus. Journal of Food System & Agribusiness, 3(2), 72-79. https://doi.org/10.25181/jofsa.v3i2.1550

Issue

Section

Artikel