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All Journal Humanitis (Jurnal Humaniora Sosial dan Bisnis)
Arinda Mardatilla
STIE Jambatan Bulan

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ANALISIS HARGA POKOK PRODUKSI PADA USAHA PETERNAK BIBIT IKAN LELE BAPAK SAPTONO Arinda Mardatilla; Tuti Fitriani
HUMANITIS: Jurnal Homaniora, Sosial dan Bisnis Vol. 4 No. 4 (2026): Humanitis (Jurnal Humaniora, Sosial dan Bisnis)
Publisher : ADISAM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.23362646

Abstract

This study aims to determine the production cost and profitability level of Mr. Saptono’s catfish fingerling farming business. Data collection techniques employed in this study included interviews and documentation. Data analysis involved using the full costing method to calculate production costs, as well as gross profit margin and net profit margin calculations to assess profitability. The results indicate that the total production cost for 3–6 cm catfish fingerlings was Rp41,266,230 (or Rp172 per fish), while the cost for 7–8 cm fingerlings was Rp26,541,980 (or Rp184 per fish). The achieved profitability level was 72% based on the gross profit margin and 67% based on the net profit margin.
Co-Authors Tuti Fitriani