[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-id-113":3,"doc-seo-183164-113":53,"doc-detail-183164-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","value-added-analysis-using-the-hayami-method","Analisis Nilai Tambah Metode Hayami","","Analisis profitabilitas usaha setelah perhitungan titik impas digunakan untuk menilai kemampuan perusahaan memperoleh laba. Dokumen memaparkan kerangka analisis nilai tambah dengan metode Hayami melalui tabel prosedur perhitungan, mencakup input-output, faktor konversi, koefisien tenaga kerja, pendapatan dan keuntungan. Perhitungan mencakup nilai produk, nilai tambah, rasio nilai tambah, imbalan tenaga kerja, bagian tenaga kerja, serta keuntungan dan tingkat keuntungan. Selanjutnya margin dan pembagian pendapatan untuk faktor produksi dihitung untuk menilai kontribusi tenaga kerja dan keuntungan perusahaan berdasarkan data produksi, harga produk, biaya bahan baku, dan bahan tambahan.",{"@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/value-added-analysis-using-the-hayami-method/183164/",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/value-added-analysis-using-the-hayami-method/183164.png","ImageObject",300,407,{"name":89,"@type":90},"Nguyễn Văn Học","Person",{"url":68,"name":92,"@type":93},"DocShare","Organization","application/pdf","2026-10-05","2026-09-02",true,{"@type":99,"interactionType":100,"userInteractionCount":102},"InteractionCounter",{"@type":101},"ViewAction",15,{"@type":104,"mainEntity":105},"FAQPage",[106,112,116],{"name":107,"@type":108,"acceptedAnswer":109},"Apa tujuan perhitungan profitabilitas setelah titik impas?","Question",{"text":110,"@type":111},"Untuk mengetahui tingkat profitabilitas usaha, yaitu kemampuan perusahaan memperoleh laba setelah titik impas dihitung.","Answer",{"name":113,"@type":108,"acceptedAnswer":114},"Informasi apa saja yang diperlukan pada bagian “Output, Input, Harga” dalam metode Hayami?",{"text":115,"@type":111},"Hasil/produksi, bahan baku, tenaga kerja, faktor konversi, koefisien tenaga kerja, harga produk rata-rata, serta upah rata-rata.",{"name":117,"@type":108,"acceptedAnswer":118},"Bagaimana dokumen menghitung nilai tambah, imbalan tenaga kerja, dan keuntungan?",{"text":119,"@type":111},"Nilai tambah dihitung dari nilai produk dikurangi harga bahan baku dan bahan tambahan, lalu imbalan tenaga kerja dihitung dari perbandingan nilai tambah terhadap nilai produk. Keuntungan diperoleh dari selisih nilai tambah dan imbalan tenaga kerja, kemudian diturunkan tingkat keuntungannya dalam persen.","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},183164,1788351550,{"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},1374402739827,"https://ap-avatar.wpscdn.com/avatar/14000c97e7351f1a627?x-image-process=image/resize,m_fixed,w_180,h_180&k=1787885694763230660","| = Harga − Biaya Variabelper Unit |  |  |  |\n| --- | --- | --- | --- |\n| Setelah perhitungan titik impas diperoleh, maka dapat diketahui tingkat profitabilitas. Kemampuan perusahaan dalam memperoleh laba (profitabilitas) . Dapat dinyatakan dengan rumus sebagaiberikut (Mulyadi, 1999) : |  | Keterangan :\u003Cbr>MOS : Margin of Safety\u003Cbr>MIR : Marginal Income Ratio Π : Profitabilitas Usaha\u003Cbr>2. Anailisis nilai tambah dihitung dengan prosedur perhitungan nilai tambah metode Hayami. Adapun prosedur\u003Cbr>perhitungannya dapat dilihat pada Tabel 1 di bawah ini. |  |\n| Tabel 1. Prosedur Perhitungan Nilai Tambah Metode Hayami |  |  |  |\n|  | Variabel |  | Nilai |\n| I. | Output, Input, Harga |  |  |\n|  | 1. Hasil/ Produksi (Kg/tahun) |  | A |\n|  | 2. Bahan baku (Kg/tahun) |  | B |\n|  | 3. Tenaga Kerja (HOK) |  | C |\n|  | 4. Faktor Konversi (1/2) |  | A/B = M |\n|  | 5. Koefisien tenaga kerja (3/2) |  | C/B = N |\n|  | 6. Harga produk rata-rata (Rp/Kg) |  | D |\n|  | 7. Upah rata-rata (Rp/HKP) |  | E |\n| II. | Pendapatan dan Keuntungan\u003Cbr>8. Harga bahan baku (Rp/Kg) |  | F |\n|  | 9. Bahan Tambahan (Rp/Kg) |  | G |\n|  | 10. Nilai produk (Rp/Kg) (4x6) |  | K = M x D |\n|  | 11. a. Nilai tambah (Rp/Kg) (10-8-9) |  | L = K-F-G |\n|  | b. Ratio nilai tambah ( persen) (11a/10)\u003Cbr>12. a. Imbalan tenaga kerja (Rp/Kg) (5x7) |  | H = (L/K) x 100 persen P = M x E |\n|  | b. Bagian tenaga kerja ( persen) (12a/11a)\u003Cbr>13. a. Keuntungan (Rp) (11a-12a)\u003Cbr>b. Tingkat keuntungan ( persen) (13a/11a) |  | Q = (P/L) x 100 persen R = L – P\u003Cbr>I = R/L x 100 persen |\n| III. | Balas Jasa Untuk Faktor Produksi |  |  |\n|  | 14. Margin (Rp/Kg) |  | S = K – F |\n|  | a. Pendapatan TK langsung 12a/14 ( persen) |  | T = P/S x 100 persen |\n|  | b. Bahan Tambahan 9/14 ( persen) |  | U = G/S x 100 persen |\n|  | c. Keuntungan Perusahaan 13a/14 ( persen) |  | V = R/S x 100 persen |\n\n\n| No. | Desa Sampel | Biaya Tetap\u003Cbr>(Rp/thn) | Biaya Variabel\u003Cbr>(Rp/thn) | Total Biaya\u003Cbr>(Rp/thn) |\n| --- | --- | --- | --- | --- |\n\n\n| No | Desa Sampel | Produksi\u003Cbr>(Kg/thn) | Penerimaan\u003Cbr>(Rp/thn) |\n| --- | --- | --- | --- |\n| 1. | Lhok Bani | 1.177,00 | 47.080.000,00 |\n| 2. | Simpang Lhee | 1.126,50 | 45.060.000,00 |\n| 3. | Seuriget | 1.121,43 | 44.857.142,86 |\n| 4. | Sungai Pauh Pusaka | 1.183,33 | 47.333.333,33 |\n|  | Jumlah | 4.608,26 | 184.330.476,19 |\n|  | Rata-Rata/ Tahun | 1.147,83 | 45.913.333,33 |\n|  | Rata-Rata/ Bulan | 95,65 | 3.826.111,11 |\n\n\n| Keterangan | Titik Impas per Tahun | Kondisi Aktual per Tahun |\n| --- | --- | --- |\n| Dalam Unit (Kg) | 1.972, 03 | 4.608,26 |\n| Dalam Rupiah (Rp) | 78.916.663,54 | 184.330.476,19 |\n\n\n| Variabel | Nilai |\n| --- | --- |\n| I. Output, Input, Harga |  |\n| 1. Hasil/ Produksi (Kg/tahun) | 1.147,83 |\n| 2. Bahan baku (Kg/tahun) | 2.293,33 |\n| 3. Tenaga Kerja (HOK) | 186,98 |\n| 4. Faktor Konversi (1/2) | 0,50 |\n| 5. Koefisien tenaga kerja (3/2) | 0,08 |\n| 6. Harga produk rata-rata (Rp/Kg) | 40.000,00 |\n| 7. Upah rata-rata (Rp/HKP) | 30.000,00 |\n| II. Pendapatan dan Keuntungan |  |\n| 8. Harga bahan baku (Rp/Kg) | 5.000,00 |\n| 9. Bahan Tambahan (Rp/Kg) | 7.082,38 |\n| 10. Nilai produk (Rp/Kg) (4x6) | 20.020,35 |\n| 11. a. Nilai tambah (Rp/Kg) (10-8-9) | 7.937,97 |\n| b. Ratio nilai tambah ( persen) (11a/10) | 39,65 |\n| 12. a. Imbalan tenaga kerja (Rp/Kg) (5x7) | 2.44,92 |\n| b. Bagian tenaga kerja ( persen) (12a/11a) | 30,81 |\n| 13. a. Keuntungan (Rp) (11a-12a) | 5.492,05 |\n| b. Tingkat keuntungan ( persen) (13a/11a) | 69,19 |\n\n\n| III. Balas Jasa Untuk Faktor Produksi\u003Cbr>14. Margin (Rp/Kg)\u003Cbr>a. Pendapatan TK langsung 12a/14 ( persen)\u003Cbr>b. Bahan Tambahan 9/14 ( persen)\u003Cbr>c. Keuntungan Perusahaan 13a/14 ( persen) | 12.937,97\u003Cbr>18,90 54,74\u003Cbr>42,45 |\n| --- | --- |","cbCaiup7mALJ70vS","https://ap.wps.com/l/cbCaiup7mALJ70vS","pdf",629972,11,"Indonesian","# Prosedur Perhitungan Nilai Tambah Metode Hayami\n## Output, Input, Harga\n## Pendapatan dan Keuntungan\n## Balas Jasa untuk Faktor Produksi","[{\"question\":\"Apa tujuan perhitungan profitabilitas setelah titik impas?\",\"answer\":\"Untuk mengetahui tingkat profitabilitas usaha, yaitu kemampuan perusahaan memperoleh laba setelah titik impas dihitung.\"},{\"question\":\"Informasi apa saja yang diperlukan pada bagian “Output, Input, Harga” dalam metode Hayami?\",\"answer\":\"Hasil/produksi, bahan baku, tenaga kerja, faktor konversi, koefisien tenaga kerja, harga produk rata-rata, serta upah rata-rata.\"},{\"question\":\"Bagaimana dokumen menghitung nilai tambah, imbalan tenaga kerja, dan keuntungan?\",\"answer\":\"Nilai tambah dihitung dari nilai produk dikurangi harga bahan baku dan bahan tambahan, lalu imbalan tenaga kerja dihitung dari perbandingan nilai tambah terhadap nilai produk. Keuntungan diperoleh dari selisih nilai tambah dan imbalan tenaga kerja, kemudian diturunkan tingkat keuntungannya dalam persen.\"}]","Analisis Nilai Tambah Metode Hayami | PDF",17]