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ANALISIS ALIRAN RANTAI PASOK TEBU DI PT SINERGI GULA NUSANTARA PABRIK GULA CINTATA MANIS DI DESA KETIAU KECAMATAN LUBUK KELIAT KABUPATEN OGAN ILIR Pangestu, Kurniawan; Ningrum, Puri Pratami Ardina
Societa: Jurnal Ilmu-Ilmu Agribisnis Vol 14, No 2 (2025): Jurnal Ilmu-Ilmu Agribisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jsct.v14i2.10914

Abstract

ABSTRACTThis study aims to determine the sugarcane supply chain system implemented by PT Sinergi Gula Nusantara Cinta Manis Sugar Factory in meeting the needs of raw materials for sugar production, both from company plantations and from smallholder sugarcane farmers. The research method used is a survey method. The sampling method used is the Purposive Sampling method (intentionally). Informants in this study were 3 employees of PT. Sinergi Gula Nusantara and 7 smallholder sugarcane farmers were taken as respondents. Data collection methods used were observation, interviews and documentation. Data processing methods used were data reduction, data presentation and drawing conclusions. Analyzing Data using a Qualitative Descriptive approach. The results of the study show that the flow system of goods starts from the harvest of sugarcane by local workers, then loaded into trucks owned by farmers, foremen, or local residents to be sent to the Cinta Manis Sugar Factory according to the specified schedule. Transportation depends on the distance and road conditions, with a loading system per bundle or per ton. The information flow system runs in two directions between farmers and the Sugar Factory, including delivery schedules, weighing results, yields, and payments. This information is conveyed through the Sugar Factory's administration system and direct communication. Transportation and felling labor costs are calculated based on distance through a digital map application. The cash flow system follows a natural profit-sharing system for sugar, namely 66% for farmers and 34% for the Sugar Factory. Payments are made in two stages based on interim and final yields, with deductions for felling wages (IDR. 85,000/ton), import labor wages (IDR. 18,500/ton), felling service fees (IDR. 10,500/ton), and transportation costs (IDR. 42,644/ton), all paid mostly through accountable bank transfers. ABSTRAKPenelitian ini bertujuan untuk mengetahui sistem aliran rantai pasok tebu yang diterapkan oleh PT Sinergi Gula Nusantara Pabrik Gula Cinta Manis dalam memenuhi kebutuhan bahan baku produksi gula, baik yang berasal dari kebun perusahaan maupun dari petani tebu rakyat. Metode penelitian yang digunakan adalah merode survey. Metode penarikan contoh yang digunakan adalah metode Purposive Sampling (sengaja). Informan dalam penelitian ini adalah karyawan PT. Sinergi Gula Nusantara sebanyak 3 orang dan untuk petani tebu rakyat diambil responden sebanyak 7 petani tebu rakyat. Metode pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Metode pengolahan data yang digunakan yaitu reduksi data, penyajian data dan penarikan kesimpulan. Menganalisis Data dengan menggunakan pendekatan Deskriptif Kualitatif. Hasil penelitian menunjukkan bahwa Sistem aliran barang dimulai dari panen tebu oleh tenaga kerja lokal, lalu dimuat ke truk milik petani, mandor, atau warga sekitar untuk dikirim ke Pabrik Gula Cinta Manis sesuai jadwal yang ditentukan. Pengangkutan bergantung pada jarak dan kondisi jalan, dengan sistem pemuatan per ikat atau per ton. Sistem Aliran informasi berjalan dua arah antara petani dan Pabrik Gula, mencakup jadwal kirim, hasil timbang, rendemen, dan pembayaran. Informasi ini disampaikan melalui sistem administrasi Pabrik Gula dan komunikasi langsung. Biaya transportasi dan tenaga tebang dihitung berdasar jarak melalui aplikasi peta digital. Sistem aliran uang mengikuti sistem bagi hasil natura gula, yakni 66% untuk petani dan 34% untuk Pabrik Gula. Pembayaran dilakukan dua tahap berdasarkan rendemen sementara dan final, dengan potongan biaya upah tebang (Rp85.000/ton), upah tenaga impor (Rp18.500/ton), upah jasa tebangan (Rp10.500/ton), dan ongkos angkut (Rp42.644/ton), semuanya dibayar mayoritas melalui transfer bank secara akuntabel.
Simple Bookkeeping and Determination of Cost of Goods Sold in the PKK Catfish Processing Group in Plaju Darat Village, Palembang City Ningrum, Puri Pratami Ardina; Apriani, Novi; Sidik, Muhamad; Iskandar, Sutarmo; Murtado, A.D.; Muchsiri, Mukhtarudin; Syahputra , Nico; Sari, Meika Puspita
Altifani Journal: International Journal of Community Engagement Vol. 6 No. 1 (2026): Altifani Journal: International Journal of Community Engagement
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/altifani.v6i1.1796

Abstract

The purpose of this community service activity is to improve the knowledge and skills of the PKK group mothers in Plaju Darat Village, Palembang City in conducting simple bookkeeping and determining the Cost of Goods Sold (COGS) for processed catfish products. The absence of systematic financial records and the determination of selling prices that are still based on estimates without considering the overall production costs are the main problems faced. Participatory Action Research (PAR) was used, using simple quantitative and qualitative approaches through observation, training, practice, and interactive discussion phases. This activity involved 20 participants, and evaluation was carried out through pre-tests and post-tests to measure the level of participants' understanding. The results of the activity showed a significant increase in understanding; the pre-test score increased by an average of 51.5 to 86, and the post-test score increased by an average of 34.5 points. Participants also showed improved skills in simple financial recording and calculating COGS. This activity increased participants' knowledge on how to manage business finances and determine reasonable selling prices. Therefore, the training in simple bookkeeping and COGS calculation has proven effective in improving the capabilities of catfish-based MSMEs.