PENENTUAN HARGA POKOK PENJUALAN USAHA PENGGEMUKAN SAPI POTONG MITRA DAN NON-MITRA DI DESA ASTOMULYO KECAMATAN PUNGGUR KABUPATEN LAMPUNG TENGAH
| Main Author: | NOVALIA , 1514131170 |
|---|---|
| Format: | Bachelors NonPeerReviewed Book Report |
| Terbitan: |
FAKULTAS PERTANIAN
, 2020
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| Subjects: | |
| Online Access: |
http://digilib.unila.ac.id/63596/1/ABSTRAK.pdf http://digilib.unila.ac.id/63596/2/SKRIPSI%20FULL.pdf http://digilib.unila.ac.id/63596/3/SKRIPSI%20TANPA%20BAB%20PEMBAHASAN.pdf http://digilib.unila.ac.id/63596/ |
Daftar Isi:
- Penelitian ini bertujuan untuk menganalisis harga pokok produksi, harga pokok penjualan, dan apakah terdapat perbedaan harga pokok produksi dan harga pokok penjualan antara usaha penggemukan sapi potong mitra dengan non-mitra. Penelitian ini menggunakan metode sensus pada usaha penggemukan sapi potong, Desa Astomulyo, Kecamatan Punggur, Kabupaten Lampung Tengah. Penentuan lokasi penelitian dilakukan secara sengaja dengan pertimbangan bahwa populasi sapi di Kecamatan Punggur, Kabupaten Lampung Tengah merupakan populasi sapi terbesar di Provinsi Lampung. Metode analisis data harga pokok produksi, harga pokok penjualan dan uji independen sampel tes. Hasil penelitian menunjukkan bahwa: harga pokok produksi usaha penggemukan sapi potong mitra dan non mitra masing-masing adalah Rp39.119,17/kg dan Rp40.552,24/kg, harga pokok penjualan usaha penggemukan sapi potong mitra dan non-mitra masing-masing adalah Rp39.763,90/kg dan Rp40.736,12/kg dan ada perbedaan yang signifikan harga pokok produksi dan harga pokok penjualan antara usaha penggemukan sapi potong mitra dan sapi non-mitra. Kata kunci: harga pokok penjualan, harga pokok produksi, penggemukan sapi This research aims to find out production main cost, selling main cost, and the differences of production main cost and selling main cost between partner and non-partner cattle fattening business. Furthermore, this research uses cencus method which is conducted on cattle fattening in Astomulyo Village, Punggur Subdistrict, Central Lampung Regency. The location are chosen purposively as the consideration that the Punggur Sub-district, Central Lampung Regency has the largest cattle population in Lampung Province. Data in this research are analyzed using production main cost, selling main cost and independent sample test. The result shows that: the production main cost of cattle fattening partner and non-partner is Rp39.119,17/kg and Rp40.552,24/kg, respectively. Then, the selling main cost of cattle fattening partner and non-partner is Rp39.763,90/kg and Rp40.736,12/kg, respectively. Finally, there is a significant difference in the production main cost and the selling main cost between partner and non-partner cattle fattening business. Key words: cattle fattening, production main cost, selling main cost