Penentuan Harga Jual Biji Jarak Kering Dengan Metode Activity Based Cost System Untuk Mendukung Pertanian Berkelanjutan: Studi Kasus Nusa Penida, Bali

  • Radha Kurniawan
  • Rukmi Sari Hartati
  • I N Satya Kumara

Abstract

The aim of this research was to determine  the price of jatropha seed at farmer level in Nusa Penida island, Bali, where the location was highly potential for Jatropha seed development as the main raw material of biodiesel production. The biodiesel price wass calculated using Activity-Based Cost System method. This method calculated biodiesel’s prices more accurate because it took a detailed activities costing in the biodiesel processing. The activities consisted of the production process activities at the unit and batch levels, where the costs were grouped by activity type according to Activity-Based Cost System, then grouped again into activity cost pool. It was found that the biodiesel price was Rp. 4,076.25 per liter which was higher than the current price of Rp. 3,893.9 per liter. The calculated biodiesel prices was then calibrated against with the price of industrial diesel oil in Nusa Penida island further calculation was carried out to determine  the price of dried Jathropha seeds. 

Downloads

Download data is not yet available.

References

[1] I Ketut Ardana, Bambang Pramudya, Maharani Hasanah, Armansyah H. Tambunan, Pengembangan Tanaman Jarak Pagar (Jatropha Curcas L) Mendukung Kawasan Mandiri Energi Di Nusa Penida, Bali, Institut Pertanian Bogor, 2008
[2] Hambali, Erliza. Prospek Pengembangan Tanaman Jarak Pagar Untuk Biodiesel dan Produk Turunan Lainnya, Pusat Penelitian Surfaktan dan Bioenergi LPPM-IPB
[3] Kementrian Energi Dan Sumber Daya Mineral, Master Plan Pembangunan Ketenagalistrikan 2010 S.D. 2014, www.esdm.go.id Diakses 9 Januari 2011
[4] Kementrian Energi Dan Sumber Daya Mineral, Perkembangan Harga BBM 2009. www.esdm.go.id diakses Desember 2010
[5] Yuni Astuti, Budidaya Dan Manfaat Jarak Pagar (Jatropha Curcas L ), Universitas Mercu Buana
[6] Arikunto, Suharsimi. Prosedur Penelitian, Suatu Pendekatan Praktek. Rineka Cipta. Bandung 2002
[7] Moleong, Lexy J. Metodologi Penelitian Kualitatif, PT Remaja Rosdakarya. Bandung, 2002
[8] Mulyadi, Activity-Based Cost System, UPP STIM YKPN Yogyakarta. Yogyakarta, 2007
[9] Mursyidi, Akuntansi Biaya Conventional Costing, Just In Time, Dan Activity-Based Costing, Refika Aditama, Bandung, 2010
[10] Tatang Sopian. 2006. Biodiesel Dari Tanaman Jarak, Artikel dalam Indonesia Energy Information Center, www.indeni.org diakses Desember 2010
[11] Syamsudin Manai, Membuat Sendiri Biodiesel, Penerbit Andi , Yogyakarta, 2010
[12] Agnes Fransisca Adie dan Riki Martusa. Peranan Activity-Based Costing System Dalam Perhitungan Harga Pokok Produksi Kain Yang Sebenarnya Untuk Penetapan Harga Jual, Akurat Jurnal Ilmiah Akuntansi Nomor 04 Tahun ke-2, Universitas Kristen Maranatha Bandung, 2011
[13] Gerpen, J. Van et al. Biodiesel Production Technology, National Renewable Energy Laboratory. Colorado, 2004
[14] Peraturan Menteri Energi Dan Sumber Daya Mineral Nomor 32 Tahun 2008
Published
2019-06-19
How to Cite
KURNIAWAN, Radha; HARTATI, Rukmi Sari; KUMARA, I N Satya. Penentuan Harga Jual Biji Jarak Kering Dengan Metode Activity Based Cost System Untuk Mendukung Pertanian Berkelanjutan: Studi Kasus Nusa Penida, Bali. Majalah Ilmiah Teknologi Elektro, [S.l.], v. 18, n. 2, p. 181--189, june 2019. ISSN 2503-2372. Available at: <https://ojs.unud.ac.id/index.php/mite/article/view/43169>. Date accessed: 21 nov. 2024. doi: https://doi.org/10.24843/MITE.2019.v18i02.P05.