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All Journal Jurnal Sosial Ekonomi Pertanian
Syahdi Mastar
universitas samawa

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ANALISIS HARGA POKOK PRODUKSI TELUR AYAM DENGAN MENGGUNAKAN METODE FULL COSTING DI PETERNAKAN CV.SADAK KECAMATAN SUMBAWA Dewi Febriyanti; Yadi Hartono; Syahdi Mastar; Muhammad Aries Zukhri Angkasa; Lukman Hakim
JURNAL SOSIAL EKONOMI PERTANIAN Vol 6 No 2 (2026): Jurnal Sosial Ekonomi Pertanian
Publisher : Alia Wartiningsih, M.Si

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58406/jsep.v6i2.2511

Abstract

This study aims to determine the cost of production of chicken eggs using the full costing method at CV. Sadak's farm in Sumbawa District. The research method used is descriptive quantitative with a full costing approach, where all production cost components, including raw material costs, labor costs, and factory overhead costs, are calculated comprehensively. Data for this study were obtained through observation, interviews, documentation, and recording of production costs during the study period. The results indicate that total production costs during the period reached Rp 883,448,750, with raw material costs accounting for 85.74%, labor costs 9.16%, and factory overhead costs 5.1%. Feed costs were the largest component in the production cost structure, while electricity and water costs were the smallest. The cost of production per egg was Rp 1,514.83, with an average production of 1,080 eggs per day or 32,400 eggs per month. Monthly income reached Rp 57,240,000 with a profit of Rp 8,159,513.89. The R/C ratio of 1.17 and profitability of 16.62% indicate that CV. Sadak's laying hen farming business is feasible, efficient, and profitable
Co-Authors Aan Riansyah Ahmad Rohim Ramdhany Alia Wartiningsih Amri Kusuma Annas Annas Aulia Agustina Dewi Febriyanti Fifi Tri Tarini Fitroh Alvaniah Ahmad Iis Dahlia Jihat Akbar Joni Kantari Jumi Awalia Kristijuswati Kristijuswati Lukman Hakim M Irfan Adekantari M. Aries Zuhri Angkasa Mahadisa Ade Rahman Muhammad Aries Zukhri Angkasa Nandini Ika Wardani Nila Wijayanti Putri Ayudiya Salsabillah Restika Sari Riski Andira Siti Nurwahida Siti Nurwahidah Syaifuddin Iskandar Wahyu Fajri Ramdani Wiwin Mindartini Yadi Hartono