ANALISIS EFISIENSI BIAYA PENGOLAHAN PADA INDUSTRI KELAPA SAWIT DI PT. SWADAYA INDOPALMA KABUPATEN BANYUASIN SUMATERA SELATAN

PRATAMA, ONGKI ANGGARA and Arbi, Muhammad (2023) ANALISIS EFISIENSI BIAYA PENGOLAHAN PADA INDUSTRI KELAPA SAWIT DI PT. SWADAYA INDOPALMA KABUPATEN BANYUASIN SUMATERA SELATAN. Undergraduate thesis, Sriwijaya University.

	Text RAMA_54201_05011281823177.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (2MB) | Request a copy
	Text RAMA_54201_05011281823177_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (6MB) | Request a copy
	Text RAMA_54201_05011281823177_0002117704_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (768kB)
	Text RAMA_54201_05011281823177_0002117704_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (237kB) | Request a copy
	Text RAMA_54201_05011281823177_0002117704_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (392kB) | Request a copy
	Text RAMA_54201_05011281823177_0002117704_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (781kB) | Request a copy
	Text RAMA_54201_05011281823177_0002117704_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (183kB) | Request a copy
	Text RAMA_54201_05011281823177_0002117704_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (296kB) | Request a copy
	Text RAMA_54201_05011281823177_0002117704_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy

Abstract

This study aims to (1) calculate the production costs incurred at the palm oil processing factory of PT. Indopalma Self-help in Banyuasin Regency. (2) Counting the cost efficiency of palm oil processing at the palm oil processing factory of PT. Swadaya Indopalma in Banyuasin Regency. This research was conducted at PT. Indopalma Swadaya, in Banyuasin Regency. Data collection was carried out in May 2023 which was expected to finish for two weeks. The method used was descriptive quantitative by describing the processing costs incurred by the company in producing CPO and palm kernel and the income data obtained by the company. The results of this study indicate that (1) the processing costs incurred by PT Swadaya Indopalma in 2022 consist of 3 types of costs. PT Swadaya Indopalma's classification of environmental costs are raw material costs, direct labor costs and corporate overhead costs. In accordance with the existing environmental cost classification according to Hansen and Mowen. (2) Processing cost efficiency at PT Swadaya Indopalma in 2022 has been efficient. This is indicated by the processing costs incurred/realized which are smaller than the budgeted processing costs at PT Swadaya Indopalma. Therefore, the resulting difference/variant is positive or favorable with a percentage reaching 18%.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Efisiensi Biaya, Industri Kelapa Sawit, Pendapatan
Subjects:	S Agriculture > S Agriculture (General) > S1-(972) Agriculture (General)
Divisions:	05-Faculty of Agriculture > 54201-Agribusiness (S1)
Depositing User:	Ongki Anggara Pratama
Date Deposited:	03 Oct 2023 06:33
Last Modified:	03 Oct 2023 06:33
URI:	http://repository.unsri.ac.id/id/eprint/129527

Actions (login required)

View Item