Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN)
Vol. 4 No. 4 (2026): JEBIMAN (Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi)

PENERAPAN PROGRAM LINIER UNTUK MINIMASI BIAYA PRODUKSI MENGGUNAKAN METODE GRAFIK(Studi Kasus: Pada Pabrik Karya Utama)

Arief Dwi Ramadhan (Universitas Sepuluh Nopember (USN) Papua)
Heru Sutejo (Universitas Sepuluh Nopember (USN) Papua)
Zaskia Aline Syahfitri (Universitas Sepuluh Nopember (USN) Papua)
Jibril Olivia Arera (Universitas Sepuluh Nopember (USN) Papua)
Enjel Bella Janet Maruapey (Universitas Sepuluh Nopember (USN) Papua)
Yohosua Daniel Werimon (Universitas Sepuluh Nopember (USN) Papua)



Article Info

Publish Date
18 Jun 2026

Abstract

This study aims to optimize the daily production costs at Karya Utama Factory, a medium-scale soybean processing industry. The main problem faced is determining the most economical production combination of tofu and tempeh amidst operational constraints, specifically the minimum daily requirement of 350 kg soybean absorption from the distributor. This applied quantitative research utilizes a two-variable Linear Programming model solved by the Graphical Method. The objective function is formulated to minimize daily production costs, bounded by raw material availability and market quota targets. The results within the feasible region prove that the optimal solution is achieved when the factory constantly produces 1,540 units of tofu and 600 units of tempeh daily. Implementing this combination yields the minimum total expenditure of Rp5,828,000 per day. Furthermore, the analysis uncovers the "Tempeh Trap" paradox, where forcing the production of tempeh—despite its cheaper unit cost—actually triggers total cost inefficiency due to its low raw material absorption ratio. In conclusion, the graphical method is proven to be precise in helping SMEs avoid cash waste and secure food logistics stability.

Copyrights © 2026






Journal Info

Abbrev

JEBIMAN

Publisher

Subject

Economics, Econometrics & Finance

Description

JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi is a journal that publishes research results, both theoretical and field studies, in general, and specifically related to economics, business, management, and ...