Hubungan Produk Tahu dan Tempe dalam Optimalisasi Laba (Keuntungan Maksimum) pada UD Wahyu di Kota Denpasar

Abstract

Relationship of Products Tofu and Tempeh for the Optimization of Profits
(Maximum Profits) at UD Wahyu in Denpasar City

UD Wahyu is one of the largest industry tofu and tempeh in Denpasar, proved by its
ability of the average monthly production reached 167.36 tons of tofu and 51.76 tons
of tempeh. Problem faced by UD Wahyu is the selling price of tofu and tempeh
remain the same every year and uncertain incurred costs causing change profits over
time. The purposes of the research are to determine the production relationship
between tofu and tempeh and to find out the optimal production of tofu and tempeh
by UD Wahyu. Data collected by in-depth interview to the owner and observation to
the local site of production. Data analysis techniques was using regression and
maximum profit analysis by the marginal cost approach. The results showed that
production relationship between tofu and tempeh is complementary. It means that
any increase of tofu production will be followed by an increase in tempeh
production. The optimal monthly production of tofu amounted to 69.582 tons and the
optimal production of tempeh every month prevailed into two options, amounted to
32.3073 tons and 43.9101 tons respectively. Profits earned by UD Wahyu from
production of 32.073 tons tempeh and 69.582 tons tofu between Rp 44.618.449 and
Rp 147.989.431. While profits earned by UD Wahyu production of tempeh 43.9101
tons and tofu 69.582 tons between Rp 112.318.141 and Rp 215.689.123. Average
production of tofu and tempeh at UD Wahyu every month still exceeds the optimal
production. To control costs, UD Wahyu is recommended to work on the optimal
production.