KAJIAN FINANSIAL PADA USAHA PENGOLAHAN KAYU ALBASIA (Albizia falcataria) DI PT ARUMBAI KASEMBADAN KECAMATAN SOMAGEDE KABUPATEN BANYUMAS

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JudulKAJIAN FINANSIAL PADA USAHA PENGOLAHAN KAYU ALBASIA (Albizia falcataria) DI PT ARUMBAI KASEMBADAN KECAMATAN SOMAGEDE KABUPATEN BANYUMAS
Publication TypeStudent Thesis
Year of Publication2013
AuthorsOctaviani P
AdvisorsSundari, Hastuti P
DegreeS1 Sosek (Agribisnis)
UniversityUniversitas Jenderal Soedirman
Abstract

Agroindustri pengolahan kayu albasia merupakan salah satu dari berbagai industri di bidang pertanian yang memberikan andil dalam menyumbangkan devisa non-migas untuk negara. PT Arumbai Kasembadan merupakan pabrik pengolah kayu jenis albasia menjadi papan laminated board dan bare core yang memasarkan produknya hingga ke negara Jepang dan Korea Selatan. Tujuan usaha pada PT Arumbai Kasembadan adalah untuk mendapatkan laba, memenuhi permintaan pasar dan dapat mempertahankan kelangsungan hidup usahanya dalam jangka panjang. Masalah yang dihadapi dalam rangka mencapai tujuan tersebut yaitu biaya yang dikeluarkan tidak sesuai dengan pendapatan yang diterima perusahaan. Perhitungan analisis finansial sangat membantu perusahaan untuk mengukur dan mengetahui sejauh mana keberhasilan usaha yang telah dijalankan. Tujuan penelitian adalah : mengetahui keadaan finansial perusahaan, mengetahui kelayakan usaha pada tahun 2011.
Pengambilan data dilaksanakan pada tanggal 17 Februari sampai dengan 13 April 2012. Sasaran penelitian ini adalah keadaan produksi dan keuangan PT Arumbai Kasembadan pada tahun 2011. Metode analisis data yang digunakan yaitu : perencanaan laba jangka pendek meliputi analisis Break Even Point (BEP), Margin of Safety (MOS), Shut Down Point (SDP), Degree of Operating Leverage (DOL) serta laporan rugi-laba variable costing; dan analisis Revenue Cost Ratio (R/C ratio).
Hasil penelitian menunjukkan bahwa hasil analisis finansial perusahaan selama 1 tahun yaitu pada tahun 2011, pendapatan bersih yang diterima dari penjualan 2.161,28 m3 produk laminated board adalah Rp202.575.643,00, serta memiliki nilai BEP sebesar Rp8.742.862.183,00 dan volume BEP sebesar 1.460,34 m3, angka Margin of Safety sebesar 32,43 persen, nilai Shut Down Point sebesar Rp7.220.378.228,00 dan angka Degree of Operating Leverage sebanyak 3,08 kali. Produk bare core menerima pendapatan bersih setelah dikurangi pajak dari penjualan 2.113,37 m3 adalah sebesar Rp552.407.350,00 serta memiliki nilai BEP sebesar Rp2.486.451.105,00 dan volume BEP sebesar 836,85 m3, angka Margin of Safety sebesar 60,4 persen, nilai Shut Down Point sebesar Rp2.031.336.895,00 dan angka Degree of Operating Leverage sebanyak 1,66 kali. Nilai R/C ratio pada produk laminated board sebesar 1,016 dan produk bare core sebesar 1,11.
Kata kunci : Finansial, laminated board, bare core.

An Agroindustry of albasia timber manufacture is the one of many kinds of industries in agricultural sector which is giving the contribution in non-oil and gas devisa for the country. Arumbai Kasembadan Inc. is the factory of manufacture to process albasia timber to be laminated board and bare core board which is sold to the Japan and South Korea. The aimed of Arumbai Kasembadan Inc. are getting the profits, fulfilling the market demand, and survive in long term. The problem that faced in defending the enterprise is the production cost is not suitable than accepted income to the company. The Counting of financial analysis is very helpful for the company to measure and know how far the successful of the company. The aims of this research are to detect of financial company conditon and to detect of the feasibility enterprise in 2011.
The extraction of data had been implemented on February 17th until April 13th 2012. The target of this research was situation production and financial of Arumbai Kasembadan Inc. in 2011. The used Data analysis method was Short period profit planning method including Break Even Point (BEP) analysis, Margin of Safety (MOS) analysis, Shut Down Point (SDP) analysis, Degree of Operating Leverage (DOL) analysis and variable costing loss-profit account; and R/C ratio analysis.
The Results of this research show that the financial analysis in 2011 is, net profit that accepted from the selling is 2.161,28 m3 products laminated board is IDR202,575,643.00 then having value BEP as big as IDR8,742,862,183.00 and volume BEP as big as 1.460,34 m3, number Margin of Safety as big as 32,43 percent, value Shut Down Point as big as IDR7,220,378,228.00 and Degree of Operating Leverage number as much as 3,08 times. Product bare core accepting net profit after decreased tax of selling 2.113,37 m3 as big as IDR552,407,350.00 then having value BEP as big as IDR2,486,451,105.00 and volume BEP as big as 836,85 m3, number Margin of Safety as big as 60,4 percent, value Shut Down Point as big as IDR2,031,336,895.00 and Degree of Operating Leverage number as much as 1,66 times. R/C ratio value of product laminated board as big as 1,016 and product bare core as big as 1,11.
Key words : Financial, laminated board, bare core.