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All Journal Matrik : Jurnal Manajemen dan Teknik Industri Produksi
Kevin Pangaribuan, Diego
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Engineering Industrial & Manufacturing Engineering

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Full Costing Analysis of Oil Palm Frond Waste Egg Trays Nur Chairat, Arief Suardi; Adisa Putri, Salwa; Khairani, Adilla; Adelia Syahputri, Nazwa; Kevin Pangaribuan, Diego
Matrik : Jurnal Manajemen dan Teknik Industri Produksi Vol. 27 No. 1 (2026)
Publisher : Prodi Teknik Industri Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/matrik.v27i1.11596

Abstract

Indonesia, as one of the largest palm oil producers, generates large amounts of biomass waste including oil palm fronds. This waste has the potential to be utilized as an alternative raw material for environmentally friendly packaging products such as pulp-based egg trays. This study aims to analyze the cost of goods manufactured (COGM) of egg trays made from oil palm frond waste using the full costing method. The calculation includes direct raw material costs, direct labor costs, variable manufacturing overhead costs, and fixed manufacturing overhead costs. The results show that the COGM of egg trays made from oil palm fronds is Rp1,050 per unit. The largest cost component comes from direct labor, indicating that the production process is still semi-manual and labor-intensive. Compared with the indicative market price of conventional cardboard egg trays, which ranges from Rp800 to Rp1,000 per unit, the product cost is slightly higher. However, market prices may vary depending on purchase scale, product quality, and specifications. This study indicates that egg trays made from oil palm frond waste have promising potential, particularly through improvements in productivity, process efficiency, and larger-scale production.
Co-Authors Adelia Syahputri, Nazwa Adisa Putri, Salwa Chairat, Arief Suardi Nur Khairani, Adilla