ANALISA BIAYA DAN PENDAPATAN INDUSTRI PENGOLAHAN KAYU DI KABUPATEN KUBU RAYA
ABSTRACT: Wood furniture
industry is one of the wood industries in the district of Kubu Raya, West Kalimantan
Province. The industry has long existed and has to compete with other local furniture
industry. The objectives of this study is to investigate the cost of each
manufacture unit and actual income of each production type, analyze the
economic income, indentify the amountof production break-even point and break
event point of each production unit since West Kalimantan forests have
sufficient raw material of wood for furniture production. The averagecost of
door production is 293.111 rupiah per unit,the average cost of window
production is 141.045 ruiah per unit and the average production cost of sills
is 134.053 rupiah, actual profit of door production is 41.731 rupiah per unit,
actual profit of window production is 49.536 perunit and actual income of sills
production amounted to 105.947 per unit, break even point rupiah for door
production amounted to 334.828 rupiah, break even point rupiah of window amounted
to 190.581 rupiah and break even point rupiah of sills amounted to 240.000. The
findings indicate that the furniture industry is the industry that is highly
helpful in increasing the incomes of enterpreneurs. Therefore, many people are
interested. Community needs in the use of furniture production is increasing
and the limited availability of raw materials make the selling price to be
expensive. Accordingly for the furniture enterpreneurs should have sufficient supplies
of raw materials in the warehouse.
Keywords: Actual income, break even point and break even
point rupiah, economic income, Production Cost
Penulis: Rusnani, Fahrizal,
dan Sudirman Muin
Kode Jurnal: jpkehutanandd160265
