[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-id-113":3,"doc-seo-183662-113":53,"doc-detail-183662-id":128},{"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":121,"head_meta":123,"extra_data":125,"updated_unix":127},113,"id","triwikrama-multidisciplinary-social-sciences-journal-volume-11-no-7-2025","Triwikrama - Jurnal Multidisiplin Ilmu Sosial - Volume 11 No 7 2025","","Triwikrama: Jurnal Multidisiplin Ilmu Sosial volume 11 nomor 7 tahun 2025 memuat rangkaian analisis biaya dan kontribusi margin untuk beberapa varian produk Fajar Berlian (Biru, Ungu, Coklat, dan Jati Mulyo). Materi menyajikan pemetaan biaya tetap, biaya variabel, serta komponen pendukung seperti bahan baku, cukai, tenaga kerja, kemasan, utilitas, perbaikan, dan administrasi. Dokumen juga menghitung harga jual, harga pokok produksi, margin kontribusi, serta titik impas BEP unit dan BEP rupiah untuk menilai kondisi impas dan batas keamanan penjualan (MoS %).",{"@graph":63,"@context":120},[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/triwikrama-multidisciplinary-social-sciences-journal-volume-11-no-7-2025/183662/",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/triwikrama-multidisciplinary-social-sciences-journal-volume-11-no-7-2025/183662.png","ImageObject",300,407,{"name":89,"@type":90},"Felix Montgomery","Person",{"url":68,"name":92,"@type":93},"DocShare","Organization","application/pdf","2026-09-18","2026-09-02",true,{"@type":99,"interactionType":100,"userInteractionCount":102},"InteractionCounter",{"@type":101},"ViewAction",5,{"@type":104,"mainEntity":105},"FAQPage",[106,112,116],{"name":107,"@type":108,"acceptedAnswer":109},"Dokumen ini membahas komponen biaya apa saja?","Question",{"text":110,"@type":111},"Dokumen menampilkan komponen biaya seperti biaya tetap, biaya variabel, serta rincian bahan (mis. tembakau, cengkeh, saos, kertas & lem), biaya cukai, tenaga kerja, kemasan, utilitas, perbaikan, administrasi, dan penyusutan.","Answer",{"name":113,"@type":108,"acceptedAnswer":114},"Bagaimana cara dokumen menghitung BEP untuk tiap varian produk?",{"text":115,"@type":111},"BEP disajikan dalam dua bentuk yaitu BEP unit dan BEP rupiah untuk masing-masing Fajar Berlian (Biru, Ungu, Coklat, Jati Mulyo). Perhitungan menggunakan data biaya dan margin kontribusi pada tabel terkait.",{"name":117,"@type":108,"acceptedAnswer":118},"Apa informasi yang diberikan oleh MoS % dan selisih penjualan terhadap impas?",{"text":119,"@type":111},"MoS % digunakan untuk menunjukkan seberapa jauh penjualan berada di atas titik impas (impas Rp). Selisih Rp menampilkan gap antara penjualan dan angka impas untuk tiap varian, sehingga menggambarkan tingkat keamanan sebelum mengalami kerugian.","https://schema.org",{"og:url":79,"og:type":122,"og:title":59,"og:site_name":92,"og:description":61},"article",{"robots":124,"canonical":79},"index,follow",{"doc_id":126,"site_id":56},183662,1788353565,{"code":4,"msg":5,"data":129},{"doc_id":126,"user_id":130,"nickname":89,"user_avatar":131,"doc_module":4,"category_id":30,"category_name":31,"doc_title":59,"doc_description":61,"doc_content":132,"file_id":133,"file_url":134,"file_type":135,"file_size":136,"view_count":102,"is_deleted":4,"is_public":71,"is_downloadable":71,"audit_status":71,"page_count":137,"language":138,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":139,"faqs":140,"seo_title":141,"seo_description":61,"update_tm":127,"read_time":142},549768064778,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","| Triwikrama: Jurnal Multidisiplin Ilmu Sosial\u003Cbr>Volume 11 No 7, 2025\u003Cbr>E-ISSN: 2988-1986\u003Cbr>Open Access: |  |\n| --- | --- |\n|  |  |\n\n| Triwikrama: Jurnal Multidisiplin Ilmu Sosial\u003Cbr>Volume 11 No 7, 2025\u003Cbr>E-ISSN: 2988-1986\u003Cbr>Open Access: |  |\n| --- | --- |\n|  |  |\n\n| Triwikrama: Jurnal Multidisiplin Ilmu Sosial\u003Cbr>Volume 11 No 7, 2025\u003Cbr>E-ISSN: 2988-1986\u003Cbr>Open Access: |  |\n| --- | --- |\n|  |  |\n\n| Keterangan | Biaya\u003Cbr>Tetap (Rp) | Biaya Variabel (Rp) | Biaya Semivariabel (Rp) |\n| --- | --- | --- | --- |\n| Tembakau |  | 15.135.497.770 |  |\n| Cengkeh |  | 5.358.196.655 |  |\n| Saos |  | 849.382.050 |  |\n| Kertas & Lem |  | 6.615.286.848 |  |\n| Biaya Cukai |  | 30.306.244.234 |  |\n| Biaya Tenaga Kerja Langsung |  | 5.592.912.495 |  |\n| Biaya Tenaga Kerja Tidak Langsung | 657.633.254 |  |  |\n| Biaya Penyusutan | 1.568.481.951 |  |  |\n\n\n| Biaya Kemasan |  | 694.895.263 |  |\n| --- | --- | --- | --- |\n| Biaya Listrik |  |  | 156.848.195 |\n| Biaya Pebaikan |  | 470.544.585 |  |\n| Biaya Administrasi |  | 40.184.508 |  |\n| Total Biaya | [2.226.115.205](2.226.115.205) | 65.063.144.408 | 156.848.195 |\n\n\n| Keterangan | Biaya\u003Cbr>Tetap (Rp) | Biaya Variabel (Rp) | Biaya Semivariabel\u003Cbr>(Rp) |\n| --- | --- | --- | --- |\n| Tembakau |  | 15.135.497.770 |  |\n| Cengkeh |  | 5.358.196.655 |  |\n| Saos |  | 849.382.050 |  |\n| Kertas & Lem |  | 6.615.286.848 |  |\n| Biaya Cukai |  | 30.306.244.234 |  |\n| Biaya Tenaga Kerja Langsung |  | 5.592.912.495 |  |\n| Biaya Tenaga Kerja Tidak Langsung | 657.633.254 |  |  |\n| Biaya Penyusutan | 1.568.481.951 |  |  |\n| Biaya Kemasan |  | 694.895.263 |  |\n| Biaya Listrik | 7.111.290 | 149.736.905 |  |\n| Biaya Pebaikan |  | 470.544.585 |  |\n| Biaya Administrasi |  | 40.184.508 |  |\n| Total Biaya | 2.233.226.495 | 65.212.881.313 | 0 |\n\n\n| Keterangan | Biaya Variabel Tahun 2023 (Rp) |  |  |  |\n| --- | --- | --- | --- | --- |\n|  | Fajar Berlian Biru | Fajar Berlian Ungu | Fajar Berlian Coklat | Fajar Berlian Jati Mulyo |\n| Presentase | 9% | 63% | 5% | 23% |\n| Tembakau | 1.354.627.050 | 9.598.932.686 | 735.585.192 | 3.446.352.842 |\n| Cengkeh | 479.558.601 | 3.398.168.318 | 260.408.357 | 1.220.061.378 |\n| Saos | 76.019.693 | 538.678.096 | 41.279.968 | 193.404.293 |\n| Kertas & Lem | 592.068.173 | 4.195.414.919 | 321.502.941 | 1.506.300.815 |\n| Biaya Cukai | 2.712.408.859 | [19.220.220.093](19.220.220.093) | 1.472.883.470 | 6.900.731.812 |\n| Biaya Tenaga Kerja Langsung | 500.565.668 | 3.547.025.104 | 271.815.547 | 1.273.506.175 |\n| Biaya Kemasan | 62.193.126 | 440.702.576 | 33.771.910 | 158.227.651 |\n| Biaya Utilitas | 13.401.453 | 94.963.145 | 7.277.214 | 34.095.093 |\n| Biaya Pebaikan | 42.113.740 | 298.419.376 | 22.868.467 | 107.143.002 |\n| Biaya Administrasi | 3.596.513 | 25.485.015 | 1.952.967 | 9.150.012 |\n| Total Biaya | 5.836.552.877 | 41.358.009.329 | 3.169.346.032 | 14.848.973.075 |\n| Volume Produksi | 865.440 | 6.133.392 | 470.160 | 2.202.480 |\n| Herga Pokok Produksi Per Rokok | 6,744 | 6,743 | 6,741 | 6,742 |\n\n\n| Keterangan | Harga Jual (Rp) | Harga Pokok Produksi (Rp) | Margin Kontribusi (Rp) |\n| --- | --- | --- | --- |\n| Fajar Berlian Biru | 7.600 | 6.744 | 856 |\n| Fajar Berlian Ungu | 7.900 | 6.743 | 1,157 |\n| Fajar Berlian Coklat | 7.600 | 6.741 | 859 |\n| Fajar Berlian Jati Mulyo | 8.100 | 6.742 | 1,358 |\n\n\n| Keterangan | Biaya (Rp) |  |  |  |\n| --- | --- | --- | --- | --- |\n|  | Fajar Berlian Biru | Fajar Berlian Ungu | Fajar Berlian Coklat | Fajar Berlian Jati Mulyo |\n| Biaya Tetap | 535.077.441 | 3.791.576.682 | 290.556.018 | 1.361.308.752 |\n| Margin Kontribusi | 856 | 1.157 | 859 | 1.358 |\n| BEP Unit | 625.112 | 3.277.328 | 338.247 | 1.002.387 |\n| BEP Rupiah | 4.750.851.203 | 25.890.894.680 | 2.570.677.433 | 8.119.336.280 |\n\n\n| Keterangan | Penjualan (Rp) | Penjualan | Selisih (Rp) | MoS % |\n| --- | --- | --- | --- | --- |\n|  |  | Impas (Rp) |  |  |\n| Fajar Berlian Biru | 6.577.344.000 | 4.750.851.203 | 1.826.492.797 | 27.77% |\n| Fajar Berlian Ungu | 48.453.796.800 | 25.890.894.680 | 22.562.902.1","cbCaiavsHUuAuOlb","https://ap.wps.com/l/cbCaiavsHUuAuOlb","pdf",774376,12,"Indonesian","# Triwikrama: Jurnal Multidisiplin Ilmu Sosial\n## Volume 11 No 7 (2025)\n## Analisis Komponen Biaya\n## Harga Jual, HPP, dan Margin Kontribusi\n## Perhitungan BEP (Unit dan Rupiah)\n## Penjualan, Selisih Impas, dan MoS %","[{\"question\":\"Dokumen ini membahas komponen biaya apa saja?\",\"answer\":\"Dokumen menampilkan komponen biaya seperti biaya tetap, biaya variabel, serta rincian bahan (mis. tembakau, cengkeh, saos, kertas \\u0026 lem), biaya cukai, tenaga kerja, kemasan, utilitas, perbaikan, administrasi, dan penyusutan.\"},{\"question\":\"Bagaimana cara dokumen menghitung BEP untuk tiap varian produk?\",\"answer\":\"BEP disajikan dalam dua bentuk yaitu BEP unit dan BEP rupiah untuk masing-masing Fajar Berlian (Biru, Ungu, Coklat, Jati Mulyo). Perhitungan menggunakan data biaya dan margin kontribusi pada tabel terkait.\"},{\"question\":\"Apa informasi yang diberikan oleh MoS % dan selisih penjualan terhadap impas?\",\"answer\":\"MoS % digunakan untuk menunjukkan seberapa jauh penjualan berada di atas titik impas (impas Rp). Selisih Rp menampilkan gap antara penjualan dan angka impas untuk tiap varian, sehingga menggambarkan tingkat keamanan sebelum mengalami kerugian.\"}]","Triwikrama - Jurnal Multidisiplin Ilmu Sosial - Volume 11 No 7 2025 | PDF",18]