Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal Agroteksos Jurnal Ilmiah SOSIO AGRIBIS
Hamidah Hendrarini
Universitas Pembangunan Nasional Veteran Jawa Timur
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENENTUAN HARGA POKOK PRODUKSI MELALUI METODE FULL COSTING DI PABRIK TAHU SUMBER MAKMUR KABUPATEN SIDOARJO Namira Zayyan Adristi; Hamidah Hendrarini; Risqi Firdaus Setiawan
AGROTEKSOS, Jurnal Ilmiah Ilmu Pertanian Vol 33 No 2 (2023): Jurnal Agroteksos Agustus 2023
Publisher : Fakultas Pertanian Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/agroteksos.v33i2.888

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk menganalisis perhitungan harga pokok produksi tahu sebelum dan sesudah menggunakan metode full costing di Pabrik Tahu Sumber Makmur Kabupaten Sidoarjo. Metode analisis data yang digunakan adalah analisis full costing dan analisis deskriptif komparatif. Hasil penelitian menunjukkan perhitungan harga pokok produksi dengan metode full costing menghasilkan harga pokok produksi tahu yang lebih tinggi dibandingkan dengan perhitungan harga pokok produksi melalui metode perusahaan. Selisih total biaya produksi tahu antara kedua metode tersebut sebesar Rp10.620.222/bulan dan sebesar Rp1.415/cetakan. Selisih untuk harga jual tahu sebesar Rp1.769/cetakan. Perbedaan tersebut terjadi karena metode full costing menghitung seluruh biaya secara lengkap dan terperinci sedangkan metode perusahaan tidak memasukkan biaya overhead pabrik secara rinci ke dalam biaya produksinya. Metode full costing lebih menguntungkan bagi perusahaan. Kata Kunci : Harga Pokok Produksi, Metode Full Costing, Harga Jual Abstract This study aims to analyze the calculation of the cost of goods produced by tofu before and after using the full costing method at the Sumber Makmur Tofu Factory in Sidoarjo Regency. Data analysis methods used are full costing analysis and comparative descriptive analysis. The results showed that the calculation of the cost of goods produced by the full costing method resulted in a higher cost of goods produced compared to the calculation of the cost of goods produced through the company method. The difference in total tofu production costs between the two methods is Rp10,620,222/month and Rp1,415/board. The difference for the selling price of tofu is Rp1,769/board. This difference occurs because the full costing method calculates all costs completely and in detail while the company's method does not include factory overhead costs in detail into its production costs. The full costing method is more profitable for the company. Keywords : Cost of Goods Manufactured, Full Costing Method, Selling Price
ANALISIS PROFITABILITAS DAN NILAI TAMBAH AGROINDUSTRI ABON IKAN LELE (STUDI KASUS AGROINDUSTRI ABON IKAN LELE BU TRI, KOTA SURABAYA) Camilla Mumtaza Putri Audria; Hamidah Hendrarini; Nisa Hafi Idhoh Fitriana
AGROTEKSOS, Jurnal Ilmiah Ilmu Pertanian Vol 33 No 2 (2023): Jurnal Agroteksos Agustus 2023
Publisher : Fakultas Pertanian Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/agroteksos.v33i2.925

Abstract

Ikan lele segar menjadi abon ikan lele merupakan salah satu upaya selain untuk memperpanjang daya simpan produk juga untuk menghasilkan nilai tambah dari ikan lele segar. Penelitian ini bertujuan untuk mengidentifikasi proses pembuatan abon ikan lele, menganalisis keuntungan dan nilai tambah yang dihasilkan oleh agroindustri abon ikan lele bu Tri di Kecamatan Tenggilis Mejoyo, Kelurahan Panjang Jiwo, Kota Surabaya. Data yang dikumpulkan untuk penelitian yaitu dari 1 orang pemilik agroindustri dan 3 tenaga kerja agroindustri ini. Metode analisis nilai tambah yang digunakan adalah Metode Hayami yang menghasilkan nilai tambah yang dihasilkan agroindustri abon ikan lele bu Tri sebesar Rp. 15.393,-/ kg dengan rasio nilai tambah sebesar 18,65%, termasuk dala kategori sedang karena >15%. Besarnya nilai keuntungan yang diperoleh oleh pelaku agroindustri sebesar Rp. 10.393,- dengan rasio keuntungan sebesar 67,51%.
ANALISIS UJI BEDA TINGKAT EFISIENSI USAHATANI TEBU RAKYAT KREDIT DAN USAHATANI RAKYAT MANDIRI DI KOTA KEDIRI Risqi Firdaus Setiawan; Hamidah Hendrarini
Jurnal Ilmiah Sosio Agribis Vol 23, No 2 (2023): Jurnal Ilmiah Sosio Agribis Vol 23 No 2
Publisher : Study Program of Agribusiness, Faculty of Agriculture, University of Wijaya Kusuma Surabay

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/jisa23220233504

Abstract

This research was conducted to analyze the different levels of efficiency of the People's Credit Sugarcane (TRK) and Mandiri People's Sugarcane (TRM) farming businesses in Kediri City. The method used in determining farmer respondents used the Purposive Sampling method with the consideration of respondents, namely farmers with the Tebu Rakyat Kredit and Tebu Rakyat Mandiri (TRM) partnership pattern. 30 samples were obtained from 3 sub-districts. The data analysis method uses comparative analysis using the t-test, and efficiency between TRK and TRM uses the R/C ratio. The results of this research show that there is a difference in costs between TRK and TRM sugarcane farming, where TRK costs are higher than TRM costs, which are influenced by the amount of land area, the amount of sugarcane productivity, and the value of sugarcane yield. There is a difference in the amount of income between TRK and TRM sugar cane farmers, where TRK income is more significant than TRM costs. There is a difference in the efficiency of partnership sugar cane farming between TRK and TRM farmers, where TRK is more efficient than TRM. Keywords: T-test, Sugarcane, Efficiency, and Farming
Co-Authors Camilla Mumtaza Putri Audria Fitriana, Nisa Hafiidhoh Namira Zayyan Adristi Risqi Firdaus Setiawan