EVALUASI PELAKSANAAN GOOD MANUFACTURING PRACTICES (GMP) DAN ANALISIS EFISIENSI BIAYA DI PUSAT PENGOLAHAN KAKAO RAKYAT JEMBRANA BALI
ABSTRACT: Although the amount
of Indonesian cocoa production is quite high, but the volume of cocoa grinding
is still relatively low compared to the potential that should be obtained.
Therefore, Indonesia should improve the cocoa processing industry sector. This
research was intended to: analyze theimplementation of each component of Good
Manufacturing Practices (GMP) at Smallholder CocoaProcessing Center (PPKR) of
Jembrana in accordance with Agriculture Minister’s Regulation No. 35/Permentan/OT.140/7/2008;
analyze the effciency level of the use of costs at PPKR Jembrana. The research
results showed that the level of GMP implementation based on Agriculture
Minister’s Regulation No.35/Permentan/OT.140/7/2008 at PPKR Jembrana was still
partial (47%). In the oneyear production, the use of costs at PPKR Jembrana was
effcient indicated by the value of R/C>1, but the value was resulted by
subsidized cost structure (cost of raw materials/cocoa seeds, employee salaries,
depreciation of equipment, machinery depreciation, building depreciation,
property and building taxes, electricity cost, and water cost). If subsidies
were removed, the value of efficiency would drop even become ineffcient. By the
whole implementation of GMP, the ineffcient costs in form of process failure cost and product
return cost can be reduced, so the effciency of the costs use will increase.
Penulis: Tidar Aden Hawa
Kode Jurnal: jppertaniandd170534
