EFISIENSI PRODUKSI, RISIKO DAN PENENTUAN HARGA POKOK PENJUALAN DAGING SAPI PADA USAHA PENGGEMUKAN SAPI (STUDI KASUS PADA PT. SA DI KABUPATEN LAMPUNG TENGAH PROVINSI LAMPUNG)

Maryanti, 1224021016 (2015) EFISIENSI PRODUKSI, RISIKO DAN PENENTUAN HARGA POKOK PENJUALAN DAGING SAPI PADA USAHA PENGGEMUKAN SAPI (STUDI KASUS PADA PT. SA DI KABUPATEN LAMPUNG TENGAH PROVINSI LAMPUNG). Masters thesis, UNIVERSITAS LAMPUNG.

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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)

Abstrak Penelitian ini bertujuan mengkaji : (1) Menganalisis faktor-faktor yang mempengaruhi produksi daging sapi potong, kondisi skala usahanya, dan tingkat efisiensi proses produksi pada usaha penggemukan sapi potong di PT. SA Lampung Tengah (2) Mengetahui risiko usaha penggemukan sapi potong jantan dan betina di PT. SA Lampung Tenga (3) Mengetahui besarnya harga pokok penjualan daging sapi agar perusahaan penggemukan menghasilkan laba penjualan (4) Menganalisis upaya-upaya yang harus dilakukan agar harga penjualan daging sapi stabil dan terjangkau masyarakat. Penelitian dilaksanakan di PT. SA Kecamatan Anak Tuha sebagai sentra produksi daging sapi di Kabupaten Lampung Tengah pada bulan Agustus - Desember 2014. Jumlah sampel adalah 70 sapi jantan dan 70 sapi betina yang diambil secara acak sederhana. Metode analisis data yang digunakan adalah analisis deskriptif dan analisis kuantitatif. Analisis kuantitatif digunakan untuk menghitung faktor-faktor produksi, hasil produksi, harga hasil produksi, dan risiko produksi dan risiko harga. Model yang digunakan dalam penetian ini adalah fungsi produksi cobb douglas dan koefisien variasi (CV). Hasil penelitian menunjukkan bahwa : (1) Faktor-faktor yang berpengaruh nyata terhadap produksi sapi jantan dan produksi sapi betina adalah pakan discharge, pakan mix, vaksin, dan tenaga kerja. Secara teknis sapi jantan dan sapi betina belum efisien. Skala usaha produksi sapi jantan dan sapi betina pada kondisi increasing return to scale.(2) Terdapat perbedaan secara nyata risiko produksi dan risiko harga daging sapi jantan dan daging sapi betina, dimana risiko yang dihadapi perusahaan dalam produksi daging sapi jantan lebih besar dibandingkan dengan produksi daging sapi betina, sedangkan risiko harga daging sapi betina lebih besar dibandingkan dengan risiko harga daging sapi jantan. (3) Harga pokok penjualan pada daging sapi jantan didapat Rp. 13.268.010,23 per ekor dan sapi betina Rp. 11.847.909,68 per ekor perbedaan harga pokok penjualan daging sapi karena karkas daging sapi jantal lebih baik dibanding sapi betina. (4) Upaya yang dilakukan untuk menstabilkan daging sapi dalam Negeri yaitu dengan stok nasional daging sapi cukup, tata niaga daging sapi lancar, dan operasi pasar daging sapi oleh Bulog. Kata kunci : efisiensi produksi, risiko, harga pokok penjualan, sapi potong Abstract This study aims to assess: ( 1 ) analyze the factors that influence the production of beef cattle , condition scale of its business , and the level of efficiency of production processes in fattening beef cattle in PT . SA Central Lampung ( 2) Determine the risk of fattening beef cattle males and females in PT . SA Lampung Tenga ( 3 ) Knowing the amount of cost of sales for the company beef feedlot produces gain on sale ( 4 ) Analyze efforts should be made to beef sales prices stable and affordable to the public Research conducted at PT . SA District of Anak Tuha as beef production center in Central Lampung regency in August-December 2014. The samples was 70 bulls and 70 cows were taken randomly. Data analysis method used is descriptive analysis and quantitative analysis . Quantitative analysis is used to calculate the factors of production , the production, the price of production , and production risk and price risk . The model used in this Penetian is cobb douglas production function and the coefficient of variation ( CV ) . The results showed that: (1) The factors that significantly affect the production of bulls and cows are feed production discharge, mix feed, vaccines, and labor. Technically, bulls and cows have not been efficiently and economically feed mix and vaccines in the bulls have been efficient, while the cows vaccines and labor is efficient. Scale production enterprises bulls and cows on the condition increasing returns to scale. (2) There is a noticeable difference in production risk and price risk bull beef and beef females, where the risks faced by the company in the production of bull beef is greater than production beef females, while the females beef price risk is greater than the risk of the price of beef bulls. (3) Cost of goods sold on beef steers gained Rp. 13.268.010,23 head live weight and meat cows Rp. 11.847.909,68 head live weight, the difference in cost of sales of beef because beef carcass jantal better than cows. (4) Efforts are being made to stabilize the beef in the State, namely the national stock enough beef, beef trade system smoothly, and operation of the beef market by Bulog. Keywords : Efficiency production , risk , cost of sales , beef cattle

Jenis Karya Akhir: Tesis (Masters)
Subyek: > HD Industries. Land use. Labor > HD28 Management. Industrial Management
> Budidaya hewan
Program Studi: Fakultas Pertanian dan Pascasarjana > Prodi Magister Agribisnis
Pengguna Deposit: 9686045 . Digilib
Date Deposited: 31 Jul 2015 04:17
Terakhir diubah: 31 Jul 2015 04:17
URI: http://digilib.unila.ac.id/id/eprint/11416

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