Department of Agribisnis, 2004

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ANALISA BIAYA DAN PENDAPATAN USAHA PENGGILINGAN KOPI PADA CV. ANUGERAH SENTOSA SEJAHTERA (Studi Kasus di Desa Sumber Kembar Kecamatan Dampit Kabupaten Malang)

Emmy Pujiati Issusilaningtyastuti

Abstract


This research is aimed to know the cost and earning of coffee milling business in CV. Anugerah Sentosa Sejahtera, to know efficiency of coffee milling business in CV. Anugerah Sentosa Sejahtera and to know in what grade of production this can get a square. Supposed that coffee milling business in CV. Anugerah Sentosa Sejahtera at Sumber Kembar village, Dampit sub district, malang Regency is profitable. So that coffee milling business in CV. Anugerah Sentosa Sejahtera is efisien and proper to effort. Beside that, it is also suppose that the production is higher than square production today.
The determination of research location is done deliberately (purposive) with consideration that that milling business is one of business that have impact for the farmer around Dampit sub district, which receive kinds of coffee that is produced by the farmers. Where data collection is done by primer and skunder data. Data that is taken is selling data, receiving, cost, there are two kind of cost, fixed cost and variabel cost (fixed cost consist of building shrinkage and inventory shrinkage, while variabel cost consist of raw material cost, workers cost, electricity cost, telephone, package and shrinkage raw material) and also average of profit in one time of production process.
The result of this research that is done in coffee milling business CV. Anugerah Sentosa Sejahtera in Sumber Kembar village, Dampit sub district, Malang Regency, can be concluded that total cost (TC) that is spend to this milling is Rp. 183.863.313,9, with details: fixed cost (FC) Rp. 7.853.041,7 and Variabel cost (VC) Rp. 176.010.272,2. The higher cost that is spend is material raw cost, it is Rp. 166.564.166,7 per month. From calculation of receiving analysis (TR) can be resulted Rp. 243.984.177,8 that is came from product selling, so it can be known average of earning (p) of this business is Rp. 60.120.863,9. Coffee milling business in CV. Anugerah Sentosa Sejahtera have been valued efisien to be develop. It can be seen in analysis ratio R/C Rp. 1,33. Production of coffee milling square Rp. 27.683,2 kg, while square price is Rp. 5.005, it means that CV. Anugerah Sentosa Sejahtera must produce 27.683,2 kg with over value Rp. 50.5, so it will get profit. Today, Price on the consumer is Rp. 6.800 so it can be said that this business has been gotten the profit.

Keyword : analisis biaya; pendapatan usaha; penggilingan kopi

Link terkait : http://skripsi.umm.ac.id/files/disk1/11/jiptummpp-gdl-s1-2004-emmypujiat-537-Pendahul-n.pdf



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