Cost of Goods Produced: Medium Scale and Household Scale Tempe Chips Agroindustry in City of Jambi-Indonesia
Journal Title: International Journal of Life Science and Agriculture Research - Year 2024, Vol 3, Issue 12
Abstract
This research aims to 1) Describe the profile and overview of the Ilham and Slawi Ayu Tempe Chips Agroindustry activities in Jambi City. 2) Calculate and also analyze the amount of cost of production of tempe chips using the Full Costing method and costing variables in the Tempe Chips Agroindustry in Jambi City. 3) Analyze the comparison of the cost of production obtained by the Tempe Chips Agroindustry in Jambi City using the Full Costing method and costing variables. The data used are primary and secondary data. The data was analyzed again in a qualitative descriptive manner. The results of the study show that 1) Ilham agroindustry is one of the medium-scale agroindustries in Jambi City which has an average tempe production capacity of 197.7Kg/production. Slawi Ayu Agroindustry is one of the household-scale agroindustries in Jambi City which has an average tempe production capacity of 35.04 Kg/production. 2) The cost of production of medium-scale agro-industrial tempe chips is Rp. 11,274/300 grams and household-scale agro-industry Rp. 15,804/300 grams. The calculation of the Full Costing method in the medium-scale agro-industry is Rp. 11,610 and in the household-scale agro-industry is Rp. 16,897.7. Meanwhile, according to the accounting theory, the Costing Variable in the medium-scale agroindustry is Rp. 10,340 and the household-scale agroindustry is Rp. 15,289. 3) based on the results of the comparison of the cost of production, it is known that there is a significant difference between the cost of production in the medium-scale agro-industry and the household-scale agroindustry, where the medium-scale agroindustry, namely Ilham, has a cheaper cost of production compared to the Slawi Ayu agroindustry.
Authors and Affiliations
Endy Effran, Zakky Fathoni, Siti Kurniasih, Vika Rahayu, Arsyad Lubis, Selfia Herlina
Keywords
Related Articles
- EP ID EP753251
- DOI https://doi.org/10.55677/ijlsar/V03I12Y2024-19
- Views 13
- Downloads 1
Evaluation of Nutritive Value of Pleurotus tuber-regium Biodegraded Maize Cob using in Vitro Gas Production and Fermentation Characteristics
This study investigated the nutritive value of Pleurotus tuber-regium biodegraded maize cob using in vitro gas production and fermentation characteristics. Pleurotus tuber-regium degraded maize cob (PTRMC) was used to fo...
Economics of Apple Production in High Density and Traditional Orchard in Manang, Nepal
This study was carried out in Manang district of Nepal to investigate and compare the economics of traditional and high density apple farming. Fifty farmers were selected by census survey method and interviewed with pre-...
Influence of Neem Leaves Powder in Litter Contamination, and Welfare Indicators of Broiler (Ross 308) Exposed to Heat Stress
The increase in the emergence of the resistance of pathogenic bacteria against antibiotics in poultry farms increased the need to find therapeutic alternatives to raise the level of biosecurity, especially the high rate...
Effects of Phytase and Tannase Enzyme Supplementation on in Vitro Nutrient Digestibility and Tannin Degradation of Sorghum-Based Broiler Diets
An in vitro study was conducted to assess the effects of phytase and tannase enzyme supplementation on nutrient digestibility and tannin degradability in sorghum-based broiler diets. A two-stage in vitro experiment invol...
Profitability Analysis of Onion (Allium Cepa(L)) Marketing in Gusau Central Market, Zamfara State
The study analysed the profitability of onion marketing in Gusau central market, Zamfara State. Data for the study were obtained from primary sources via a simple ramdom sampling technique. 80 onion marketers reg...