Tinjauan Linear Programming dalam Rangka Maksimalisasi Laba pada Rumah Kue Viera

MUZAKKI, FARHAN (2022) Tinjauan Linear Programming dalam Rangka Maksimalisasi Laba pada Rumah Kue Viera. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Dalam masa pandemi ini manajemen terkait produksi sangat penting sebagai kunci bertahan hidup suatu siklus produk untuk mengetahui seberapa banyak produk dibuat dengan adanya batasan-batasan sumber daya. Penelitian ini bertujuan untuk mengetahui jumlah produksi yang optimal pada Rumah Kue Viera menggunakan metode linear programming terhadap dua produk mereka yakni ketan talam durian dan brownies lapis durian. Penelitian ini diselesaikan dengan menggunakan metode studi literatur terkait teori linear programming dan mengimplementasikannya kedalam data produki yang diterima dari wawancara pihak Rumah Kue Viera. berdasarkan dua produk ketan talam durian (A) dan brownies lapis durian (b) menghasilkan laba kontribusi sebesar 22.500 A + 12.346 B, dengan fungsi batasan sumber daya 0,15 A + 0,1 B ≤ 120; 0,4 A ≤ 300; 0,05 A + 0,05 B ≤ 50; 0,1 A + 0,08 B ≤ 100; A ≤ 700; dan B ≤ 80 yang kemudian difungsikan dalam grafik kartesius menunjukkan bahwa produksi optimal Rumah Kue Viera adalah memproduksi 700 kotak ketan talam durian dan 150 kotak brownies lapis durian agar menghasilkan laba kontribusi sebesar Rp17.636.900,00. / In this time of pandemic management related to production is very important as the key to the survival of a product cycle to find out how much product is made with limited resources. This study aims to determine the optimal amount of production at Rumah Kue Viera using the linear programming method for their two products, namely ketan talam durian and brownies lapis durian. This research was completed by using the literature study method related to linear programming theory and implementing it into the production data received from the Rumah Kue Viera interview. Based on two products of ketan talam durian (A) and brownies lapis durian (B) it produces a contribution profit of 22,500 A + 12,346 B, with a resource constraint function of 0.15 A + 0.1 B ≤ 120; 0.4 A ≤ 300; 0.05 A + 0.05 B ≤ 50; 0.1 A + 0.08 B ≤ 100; A ≤ 700; dan B ≤ 80 which is then functioned in a cartesian graph showing that the optimal production of Rumah Kue Viera is to produces 700 boxes of ketan talam durian and 150 boxes brownies lapis durian in order to generate a profit contribution of Rp17,636,900.00

Item Type: Thesis (KTTA)
Uncontrolled Keywords: manajemen produksi, laba kontribusi, batasan sumber daya, linear programming, production management, contribution profit, resource constraint, linear programming.
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.42 Cost Accounting
PKN STAN Subject Area > Akuntansi Biaya
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 11 Sep 2023 08:38
Last Modified: 11 Sep 2023 08:38
URI: http://eprints.pknstan.ac.id/id/eprint/1974

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