Analisis Biaya Produksi Pada Industri Misoa (Studi : Efisiensi dan Profitabilitas di Kecamatan Bangko Kabupaten Rokan Hilir)

Abstract

Abstrak
Penelitian ini menganalisis biaya produksi, penerimaan, modal, efisiensi, dan profitabilitas industri misoa di Kecamatan Bangko, Kabupaten Rokan Hilir. Metode yang digunakan adalah deskriptif kuantitatif dengan data diperoleh melalui wawancara, observasi, dan pencatatan dokumen pada empat usaha: Tunas, Bintang Terang, Cuan Lie, dan Mie Bagan. Analisis mencakup biaya produksi, penerimaan, keuntungan, Break Even Point (BEP), Benefit Cost Ratio (BCR), efisiensi (R/C ratio dan Data Envelopment Analysis/DEA), serta profitabilitas (Net Profit Margin dan Return on Investment). Hasil penelitian menunjukkan biaya produksi didominasi biaya variabel, khususnya tepung terigu. Seluruh usaha layak dijalankan dengan R/C ratio > 1 dan BCR > 1. DEA menunjukkan hanya Tunas yang efisien penuh, sementara lainnya masih perlu perbaikan. Profitabilitas bervariasi dipengaruhi strategi biaya, kapasitas produksi, pengalaman tenaga kerja, dan pemanfaatan teknologi. Kesimpulan penelitian ini menegaskan bahwa efisiensi pengelolaan biaya lebih menentukan profitabilitas dibanding besarnya modal.

Abstract
This study analyzes production costs, revenue, capital, efficiency, and profitability of the misoa industry in Bangko District, Rokan Hilir Regency. The research used a descriptive quantitative method with data collected through interviews, observations, and document analysis from four businesses: Tunas, Bintang Terang, Cuan Lie, and Mie Bagan. The analysis included production costs, revenue, profit, Break Even Point (BEP), Benefit Cost Ratio (BCR), efficiency (R/C ratio and Data Envelopment Analysis/DEA), and profitability (Net Profit Margin and Return on Investment). The results show that production costs are dominated by variable costs, particularly wheat flour. All businesses were feasible with R/C ratio > 1 and BCR > 1. DEA revealed that only Tunas achieved full efficiency, while others still require improvement. Profitability varied depending on cost management strategies, production capacity, workforce experience, and the use of simple technology. The study concludes that efficiency in managing variable costs is more decisive for profitability than the size of initial capital.