Wan Abbas Zakaria, Zakaria WA and Adia Nugraha, Nugraha A and Lidya Sari Mas Indah, Indah LSM and Izzawati Mahmudah, Mahmudah I (2018) PENENTUAN HARGA POKOK PRODUKSI DAN PROSPEK PENGEMBANGAN USAHAINDUSTRI TEPUNG TAPIOKA DI KABUPATEN LAMPUNG TENGAH (Studi Kasus Pada PTUMS). In: Prosiding Forum Komunikasi perguruan Tinggi Pertanian Indonesia (FKPTPI), 2018, Universitas Syiah Kuala Banda Aceh.

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Abstract

Improper tapioca imports will threaten the sustainability of the tapioca flour industry in Indonesia, especially if the import price is far below the domestic tapioca production cost. This study aims to determine the Cost of Goods Sold and toidentify the prospects for the development of the tapioca flour industry. The study used a case study method at PT UMS Central Lampung Regency. The research location was determined purposively. Primary and secondary data collection werecarried out from October 2017 to March 2018. Data analysis used was quantitative and qualitative methods. Tapioca COGMwas calculated using variable costing and full costing methods, while the prospects for business development were carried out by identifying internal and external factors of PT UMS. The results showed that the cost of tapioca production with variable costing method was Rp. 5,930.00/kg and the full costing method was Rp. 6,289.00/kg. PT UMS tapioca flour industry business still has good prospects to operate and develop.It is recommended that Regional Government take the initiative to encourage the realization of healthy and fair cassava agribusiness partnership between the factory and farmer groups. The government should review and even terminate the tapioca import policy due to it will bring harm totapioca manufacturers businessmen and domestic cassava farmers.

Item Type: Conference or Workshop Item (Paper)
Subjects: S Agriculture > S Agriculture (General)
Divisions: Fakultas Pertanian (FP) > Prodi Agribisnis
Depositing User: Wan Abbas Abbas Zakaria
Date Deposited: 14 May 2019 08:31
Last Modified: 14 May 2019 08:31
URI: http://repository.lppm.unila.ac.id/id/eprint/12651

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