Implementasi Linear Programming Dalam Rangka Optimalisasi Laba pada UMKM Mie Pak Joko

WULANDHARI, AISYAH MARTANTI (2022) Implementasi Linear Programming Dalam Rangka Optimalisasi Laba pada UMKM Mie Pak Joko. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Laba atau keuntungan merupakan salah satu tujuan utama suatu perusahaan didirikan, terlebih apabila laba yang didapat mencapai titik optimal. Namun, tidak semua perusahaan mengetahui secara pasti seberapa besar laba yang diperoleh. Hal ini dikarenakan perusahaan-perusahaan tersebut belum menerapkan perhitungan akuntansi yang sesuai standar, termasuk UMKM Mie Pak Joko. UMKM Mie Pak Joko merupakan salah satu UMKM di Kota Semarang yang bergerak di bidang kuliner. Melalui Karya Tulis Tugas Akhir ini, penulis melakukan penelitian terhadap dua menu milik UMKM tersebut, yakni Mie Jamur Goreng dan Miago Bakso Pangsit. Data-data yang dibutuhkan dalam penelitian ini diambil berdasarkan hasil wawancara dan studi kepustakaan. Penelitian dilakukan dengan menggunakan metode linear programming untuk menentukan kombinasi jumlah produksi yang tepat dengan tujuan optimalisasi laba. Perhitungan dilakukan dengan memperhatikan ketersediaan sumber daya yang ada. Sumber daya yang dimaksud terdiri atas mie, jamur, ayam, bakso, dan koki. Hasil penelitian menunjukkan bahwa UMKM Mie Pak Joko perlu meningkatkan jumlah produksi untuk kedua menu tersebut. Untuk memperoleh laba yang optimal, Mie Jamur Goreng seharusnya diproduksi sebanyak 136 porsi dalam sehari, sedangkan Miago Bakso Pangsit sebanyak 181 porsi dalam sehari. /Profit is one of the main goals of a company being founded, especially if the profit earned reaches the optimal point. However, not all companies know for sure how much profit they make. These companies have not implemented standardized accounting calculations, including UMKM Mie Pak Joko. UMKM Mie Pak Joko is one of the UMKM in Semarang which is engaged in the culinary field. Through this Karya Tulis Tugas Akhir, the author conducted research on the two menus belonging to the UMKM, namely Mie Jamur Goreng and Miago Bakso Pangsit. The data needed in this study were taken based on the results of interviews and literature studies. The research was conducted using a linear programming method to determine the right combination of production quantities to optimize profit. The calculation is done by taking into account the availability of existing resources. The resources in question consist of noodles, mushrooms, chicken, meatballs, and chefs. The results showed that UMKM Mie Pak Joko needs to increase the amount of production for the two menus. To obtain optimal profit, Mie Jamur Goreng should be produced as many as 136 servings a day, while Miago Bakso Pangsit should be produced as many as 181 servings a day.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: laba, linear programming, ketersediaan sumber daya, profit, linear programming, resource availability.
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: 20 Feb 2023 03:03
Last Modified: 20 Feb 2023 03:03
URI: http://eprints.pknstan.ac.id/id/eprint/978

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