[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-id-113":3,"doc-seo-183740-113":53,"doc-detail-183740-id":120},{"code":4,"msg":5,"data":6},0,"success",[7,13,17,21,25,29,33,37,41,45,49],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},55,"Document","Agama & Spiritualitas",60,"religion-spirituality",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":11,"slug":16},48,"Cerita & Novel","story-novel",{"id":18,"doc_module":4,"doc_module_name":9,"category_name":19,"show_sort_weight":11,"slug":20},56,"Gaya Hidup","lifestyle",{"id":22,"doc_module":4,"doc_module_name":9,"category_name":23,"show_sort_weight":11,"slug":24},51,"Komik","comic",{"id":26,"doc_module":4,"doc_module_name":9,"category_name":27,"show_sort_weight":11,"slug":28},53,"Layanan Kesehatan","healthcare",{"id":30,"doc_module":4,"doc_module_name":9,"category_name":31,"show_sort_weight":11,"slug":32},54,"Penelitian & Laporan","research-report",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":11,"slug":36},49,"Sastra","literature",{"id":38,"doc_module":4,"doc_module_name":9,"category_name":39,"show_sort_weight":11,"slug":40},52,"Teknologi","technology",{"id":42,"doc_module":4,"doc_module_name":9,"category_name":43,"show_sort_weight":11,"slug":44},50,"Ujian","exam",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":47,"show_sort_weight":11,"slug":48},57,"Umum","general",{"id":50,"doc_module":4,"doc_module_name":9,"category_name":51,"show_sort_weight":4,"slug":52},181,"Formulir","formulir",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":113,"head_meta":115,"extra_data":117,"updated_unix":119},113,"id","partial-harvest-production-and-sales-of-tambak-sia-2024-bep-contribution-margin-analysis","Panen Parsial Produksi dan Penjualan Tambak Sia 2024 - Analisis BEP Margin Kontribusi","","Dokumen ini membahas kinerja produksi dan penjualan tambak sia dengan fokus pada volume panen parsial, produksi udang vaname, serta implikasinya terhadap pendapatan. Perbandingan tahun 2023 dan 2024 mencakup total produksi, total penjualan, serta perhitungan harga jual rata-rata. Selanjutnya diuraikan klasifikasi biaya tetap dan biaya variabel, termasuk rincian bahan baku, distribusi, tenaga kerja, pakan, dan perawatan. Hasil analisis digunakan untuk menentukan BEP, margin kontribusi, dan faktor yang memengaruhi CVP melalui hubungan harga jual per kg.",{"@graph":63,"@context":112},[64,81,103],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,72,75,78],{"item":68,"name":69,"@type":70,"position":71},"https://docshare.wps.com","Home","ListItem",1,{"item":73,"name":9,"@type":70,"position":74},"https://docshare.wps.com/id/document/",2,{"item":76,"name":31,"@type":70,"position":77},"https://docshare.wps.com/id/document/penelitian-laporan/",3,{"item":79,"name":59,"@type":70,"position":80},"https://docshare.wps.com/id/document/partial-harvest-production-and-sales-of-tambak-sia-2024-bep-contribution-margin-analysis/183740/",4,{"url":79,"name":59,"@type":82,"image":83,"author":88,"headline":59,"publisher":91,"fileFormat":94,"inLanguage":57,"description":61,"dateModified":95,"datePublished":96,"encodingFormat":94,"isAccessibleForFree":97,"interactionStatistic":98},"DigitalDocument",{"url":84,"@type":85,"width":86,"height":87},"https://docshare.wps.com/thumbnails/partial-harvest-production-and-sales-of-tambak-sia-2024-bep-contribution-margin-analysis/183740.png","ImageObject",300,407,{"name":89,"@type":90},"Lucas Martin","Person",{"url":68,"name":92,"@type":93},"DocShare","Organization","application/pdf","2026-10-02","2026-09-02",true,{"@type":99,"interactionType":100,"userInteractionCount":102},"InteractionCounter",{"@type":101},"ViewAction",5,{"@type":104,"mainEntity":105},"FAQPage",[106],{"name":107,"@type":108,"acceptedAnswer":109},"Apa hubungan harga jual per kg dengan analisis BEP dan margin kontribusi?","Question",{"text":110,"@type":111},"Harga jual per kg berpengaruh langsung terhadap BEP, margin kontribusi, dan MoS dalam CVP. Nilai harga jual rata-rata dihitung dari penjumlahan seluruh data harga jual kemudian dibagi jumlah data tersebut.","Answer","https://schema.org",{"og:url":79,"og:type":114,"og:title":59,"og:site_name":92,"og:description":61},"article",{"robots":116,"canonical":79},"index,follow",{"doc_id":118,"site_id":56},183740,1788353812,{"code":4,"msg":5,"data":121},{"doc_id":118,"user_id":122,"nickname":89,"user_avatar":123,"doc_module":4,"category_id":30,"category_name":31,"doc_title":59,"doc_description":61,"doc_content":124,"file_id":125,"file_url":126,"file_type":127,"file_size":128,"view_count":102,"is_deleted":4,"is_public":71,"is_downloadable":71,"audit_status":71,"page_count":129,"language":130,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":131,"faqs":132,"seo_title":133,"seo_description":61,"update_tm":119,"read_time":134},8796095360427,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","| Panen Parsial | Produksi | Satuan | Penjualan (Rp) |\n| --- | --- | --- | --- |\n| 1 | 577,5\u003Cbr>455\u003Cbr>46,5 | Kg\u003Cbr>Kg\u003Cbr>Kg | 26.682.000\u003Cbr>23.604.000\u003Cbr>2.424.000 |\n| 2 | 451,5\u003Cbr>48,3 | Kg\u003Cbr>Kg | 22.228.000\u003Cbr>2.721.500 |\n| 3 | 391 | Kg | 17.096.000 |\n| Total | 1969,8 | Kg | 94.755.500 |\n\n\n| Panen Parsial | Produksi | Satuan | Penjualan (Rp) |\n| --- | --- | --- | --- |\n| 1 | 270,5\u003Cbr>651\u003Cbr>27 | Kg\u003Cbr>Kg\u003Cbr>Kg | 12.280.000\u003Cbr>33.266.000\u003Cbr>1.554.000 |\n| 2 | 450,65\u003Cbr>281,5 | Kg\u003Cbr>Kg | 21.903.200\u003Cbr>14.919.500 |\n| 3 | 534,5\u003Cbr>153,5\u003Cbr>44 | Kg\u003Cbr>Kg\u003Cbr>Kg | 28.246.000\u003Cbr>8.442.500\u003Cbr>2.473.000 |\n| Total | 2412,7 | Kg | 123.084.200 |\n| Sumber: Data Diolah oleh Peneliti (2024)\u003Cbr>Sedangkan volume produksi dan penjualan tambak sia tahun 2024 berdasarkan Tabel 2 menunjukkan produksi udang vaname mencapai 2412,7 kg dengan total penjualan Rp.123.084.200 . Total ini lebih besar jika dibandingkan dengan total volume produksi dan penjualan pada tahun 2023.\u003Cbr>Harga Jual Udang Vaname Tambak Sia\u003Cbr>Harga jual udang Vaname ditetapkan melalui negosiasi dengan supplier tanpa menggunakan perhitungan akuntansi formal. Bapak Maskhun menghitung harga pokok produksi berdasarkan total biaya dari awal budidaya hingga pemasaran. Meskipun manajemen biaya produksi sudahditerapkan dengan baik, harga jual tetap mengikuti harga pasar. Untuk ukuran 142, udang dijual Rp53.000 per kg, sementara ukuran 69 seharga Rp65.000 per kg.\u003Cbr>Harga jual per kg udang Vaname berpengaruh langsung terhadap BEP, margin kontribusi, dan MoS dalam CVP, Harga jual rata-rata dihitung dengan menjumlahkan seluruh data harga jual, kemudian dibagi denganjumlah data tersebut. Berikut adalah perhitungan ratarata harga jual per kg udang Vaname:\u003Cbr>Harga Jual per Kg = Rp.53.000~~ ~~+2~~ ~~Rp.65.000 = Rp.~~ ~~1128.000 = Rp.59.000/kg\u003Cbr>Berdasarkan perhitungan tersebut didapatkan rata-rata harga jual per kg adalah Rp.59.000/kg.\u003Cbr>Klasifikasi Biaya Tetap dan Biaya Variabel Tambak Sia\u003Cbr>Biaya Tetap (Fixed Cost)\u003Cbr>Tabel 2. Biaya Tetap Tambak Tambak Sia\u003Cbr>Tahun Jenis Biaya Jumlah (Rp)\u003Cbr>2023 Sewa 70.000.000 |  |  |  |\n| 2024 | Sewa |  | 70.000.000\u003Cbr>140.000.000 |\n|  | Total |  |  |\n\n\n| Tahun | Jenis Biaya | Jumlah (Rp) |\n| --- | --- | --- |\n| 2023 | Bahan Baku\u003Cbr>Biaya Distribusi\u003Cbr>Karyawan Tetap\u003Cbr>Biaya Tenaga Kerja Langsung Konsumsi\u003Cbr>Pakan Udang\u003Cbr>Perawatan Tambak | 16.450.000\u003Cbr>2.790.000\u003Cbr>24.410.000\u003Cbr>9.000.000\u003Cbr>1.200.000\u003Cbr>932.000\u003Cbr>4.492.000 |\n|  | TOTAL 2023 | 59.274.000 |\n| 2024 | Bahan Baku\u003Cbr>Biaya Distribusi\u003Cbr>Karyawan Tetap\u003Cbr>Biaya Tenaga Kerja Langsung Konsumsi\u003Cbr>Pakan Udang\u003Cbr>Perawatan Tambak | 16.505.000\u003Cbr>2.900.000\u003Cbr>19.514.490\u003Cbr>1.100.000\u003Cbr>550.000\u003Cbr>1.000.000\u003Cbr>186.000 |\n|  | TOTAL 2024 | 41.755.490 |\n|  | TOTAL BIAYA VARIABEL | 101.029.490 |\n\n\n| Tahun | Total Biaya Variabel (Rp) | Total Produksi (kg) | Biaya Variabel per Kg (Rp/kg) |\n| --- | --- | --- | --- |\n| 2023 | 59.274.000 | 1.969,8 | 30.091 |\n| 2024 | 41.755.490 | 2.412,7 | 17.307 |\n\n\n| Tahun | Total Biaya Tetap\u003Cbr>(Rp) | Harga Jual per Kg\u003Cbr>(Rp) | Biaya Variabel\u003Cbr>per Kg (Rp) | BEP (kg) |\n| --- | --- | --- | --- | --- |\n| 2023 | 70.000.000 | 59.000 | 30.091 | 2.421,4 kg |\n| 2024 | 70.000.000 | 59.000 | 17.307 | 1.678,9 kg |\n\n\n| Tahun | Total Penjualan (Rp) | Total Biaya Variabel (Rp) | Margin Kontribusi (Rp) |\n| --- | --- | --- | --- |\n| 2023 | 94.755.500 | 59.274.000 | 35.481.500 |\n| 2024 | 123.084.200 | 41.755.490 | 81.328.710 |","cbCaiux0ZpIoyOu3","https://ap.wps.com/l/cbCaiux0ZpIoyOu3","pdf",574194,16,"Indonesian","# Produksi dan Penjualan Udang Vaname (2023–2024)\n## Panen parsial dan total produksi\n## Perbandingan total penjualan\n# Harga Jual Udang Vaname\n## Penetapan harga melalui negosiasi\n## Perhitungan harga jual rata-rata per kg\n# Klasifikasi Biaya Tetap dan Biaya Variabel Tambak Sia\n## Biaya tetap (Fixed Cost)\n## Biaya variabel (Variable Cost)\n# Analisis BEP dan Margin Kontribusi\n## Perhitungan BEP per tahun\n## Margin kontribusi dan implikasi CVP","[{\"question\":\"Apa hubungan harga jual per kg dengan analisis BEP dan margin kontribusi?\",\"answer\":\"Harga jual per kg berpengaruh langsung terhadap BEP, margin kontribusi, dan MoS dalam CVP. Nilai harga jual rata-rata dihitung dari penjumlahan seluruh data harga jual kemudian dibagi jumlah data tersebut.\"}]","Panen Parsial Produksi dan Penjualan Tambak Sia 2024 - Analisis BEP Margin Kontribusi | PDF",25]