ANALISIS HARGA POKOK PRODUKSI PADA USAHA PETERNAK BIBIT IKAN LELE BAPAK SAPTONO

Arinda Mardatilla (STIE Jambatan Bulan)
Tuti Fitriani (STIE Jambatan Bulan)

Humanitis (Jurnal Humaniora Sosial dan Bisnis)
Vol. 4 No. 4 (2026): Humanitis (Jurnal Humaniora, Sosial dan Bisnis)

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.