PENERAPAN BREAK EVEN POINT PADA PABRIK RICE PROCESSING COMPLEX (RPC) ANABANUA KABUPATEN WAJO

Al-Buhuts (e-Journal)

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Title PENERAPAN BREAK EVEN POINT PADA PABRIK RICE PROCESSING COMPLEX (RPC) ANABANUA KABUPATEN WAJO
 
Creator Sukiman, Sukiman
Hasanuddin, Hasanuddin
 
Description This research aimed to provide an illustration of the production amount in order to achieve the value of the break even point.Analysis method used was descriptive-quantitative. The data were analysed using the Break Even Point analysis.The research results revealed that; (1) RPC as a rental service provider of the rice mill of Rp. 250 per kg which has the value of the break even points of production of 27.373.889 kg per year. Its exceed the maximum production capacity of the machine of 25,920,000 kg per year; (2) RPC was not able to reach the value of the break even point of production was only cooperated with one business partner as the use of rice milling services with the highest capacity of supply of 520,660 kg per year
Penelitian ini bertujuan menggambarkan jumlah produksi RPC dalam mencapai nilai titik impas sebagai penyedia jasa penggilingan gabah. Metode penelitian digunakan kuantitatif deskriptif. Data di olah dengan menggunakan analisis Break Event Point. Hasil penelitian ini menunjukkan bahwa; (1) RPCsebagai penyedia jasa sewa penggilingan padi dengan harga sewa Rp. 250 per kgmemiliki nilai titik impas produksi sebesar 27.373.889 kg per tahun melebihi kapasitas maksimum produksi mesin RPC sebesar 25.920.000 kg per tahun; (2) RPC tidak dapat mencapai nilai titik impas produksinya yang hanya bekerjasama dengan satu mitra pengusaha yang memiliki kemampuan pasokan tertinggi sebesar 520,660 kg per tahun
 
Publisher Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo
 
Date 2016-06-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.iaingorontalo.ac.id/index.php/ab/article/view/917
10.30603/ab.v12i1.917
 
Source Al-Buhuts; Vol 12 No 1 (2016); 01-20
2442-823X
1907-0977
 
Language eng
 
Relation http://journal.iaingorontalo.ac.id/index.php/ab/article/view/917/703
 
Rights Copyright (c) 2016 Al-Buhuts
 

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