The price analysis of oil palm fresh fruit bunches in pt. gawi makmur kalimantan banjarmasin

Dahniar Dahniar, Rusniati Rusniati

Abstract


This study aimed to analyze the price of oil palm Fresh Fruit Bunches at PT. Gawi Makmur Kalimantan Banjarmasin in South Kalimantan, specifically to develop cost component information designs and their impacts on Government policies in the oil palm sector. The difference in calculation of cost components between the cost of production of farmers from Permentan Number 14 / Permentan / OT.140 / 2/2013. The effort that must be done in responding to differences in the determination of the cost of production of Fresh Fruit Bunches based on government regulations, oil palm growers and the company, if there is no win-win solution. The research method used consists of (1) Field research, (2) Library research. Research data were qualitative and quantitative. The data analysis technique was in accordance with the determination of the price of FFB through Permentan Number 14 / Permentan / OT.140 / 2/2013, as for the formula used for the calculation of HTBS = K (HCPO x RCPO + HIS xRIS). The sampling technique used judgment / purposive sampling. The object of research was at PT. Gawi Makmur Kalimantan Banjarmasin in South Kalimantan. The results of the study to calculate the cost components included in the cost of FFB production include: plant maintenance costs, indirect costs, unit depreciation costs. The difference in the calculation of the cost components of farmers only compares the total cost of production with the price of production, while the Government calculation is based on Permentan No.14 / Permentan / OT.14 / 2/2013. Efforts that must be made in the difference in FFB pricing if there is no win-win solution are: there is a guarantee of transparency from the sales, both export and local, between farmers and oil palm entrepreneurs. For documents of volume, prices and costs should always be valid, so the data are not presented unilaterally but are known by all parties.

Keywords


Fresh fruit bunches (ffb); price of production; production cost; oil palm; south kalimantan

Full Text:

PDF

References


Amir, Taufik. 2005, DinamikaPemasaran, Jakarta : PT Raja Grafindo

Assauri, Sofjan, 2007. ManajemenPemasaran. Dasar, Konsep, danStrategi. Jakarta ; PT Raja GrafindoPersada

Dahniar.,et.al, 2017., Analisis StrategiPemasaranMinyakKelapaSawit (CPO)PadaPT.GawiMakmur Banjarmasin Kalimantan Selatan

---------------., 2016., Analisis RantaiNilai (Value Chain)IndustriKomoditiKelapaSawit di Kalimantan Selatan

---------------,2011., Analisis Kebijakan Anggaran Pendapatan dan Belanja Daerah (APBD) Kabupaten Tabalong dalam Peningkatan Kesejahteraan Masyarakat Miskin. Banjarmasin, Universitas Lambung Mangkurat.

David, Fred R, 2006,.Strategic Management, Edisi Ke-10 Jakarta :SalembaEmpat.

Darise, Nurlan., 2009. Akuntansi Sektor Publik, Jakarta, Salemba Empat.

DepartemenPerindustrian, 2007,.GambaranSekilasIndustriMinyakKelapaSawit,DepartemenPerindustrian

Friska S., 2010. Value Chain Analysis (Analisis Rantai Nilai) Untuk Keunggulan Kompetitif Melalui Keunggulan Biaya, USU Medan, Jurnal Ekonomi Volume 13 No. 1.

Gumbira, Said danHariztIntan. 2004, ManajemenAgribisnis. (Jakarta :Ghalia Indonesia.

Hansen Mowen 2006 Akuntansi Biaya (terjemahan), Jakarta, Salemba Empat.

Kotler, Philip dan Gary Amstrong 2004, Dasar-DasarPemasaran. Jilid I EdisiKesembilanJakarta : PT Indeks

Mulyadi, 2007. Akuntansi Biaya, Jakarta, Salemba Empat.

McMillan, James H., & Sally Schumacher. 2001. Research In Education a ConceptualIntroduction. 5th Edition. New York: Addison Wesley Longmen Inc.

Nur Fatiah dan Dahniar, 2014. Peranan Perusahaan Agribisnis Dalam Rangka Meningkatkan Pendapatan Asli Daerah (PAD) Di Provinsi Kalimantan Selatan (Perbandingan Pendapatan Pemerintah Pusat dan Daerah), Banjarmasin. Universitas Lambung Mangkurat.

Pahan, Iyung, 2008. PanduanLengkapKelapaSawit :ManajemenAgribisnis Dari Hulu HinggaHilir, Cet-4 Jakarta : PenebarSwadaya.

Pears and Robinson, 2009. Theory of Value Chain, Singapore, Prentice Hall.

Peraturan Menteri Pertanian Nomor 14 / Permentan / OT.140/2/2013

Palm Oil Agribusiness Strategic Policy Institute, 2016 Mitos VS FaktaIndustriMinyakSawit Indonesia DalamIsuSosial, EkonomidanLingkungan Global, EdisiKedua, Bogor.

Republik Indonesia, Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah.

------------------, Undang-Undang Nomor 33Tahun 2004, Jakarta.

Sekaran, Uma. 2009. Metode Penelitian untuk Bisnis, Edisi 4 Buku 1 & 2. Jakarta, Salemba Empat.

Shank dan Govindarajan, 2000Theory of Value Chain, Singapore, Prentice Hall.

Supriyono 2003 Akuntansi Biaya, Jakarta, Salemba Empat.

Swastha, BasudanIbnuSukotjo. 2002, PengantarBisnis Modern (PengantarEkonomi Perusahaan Modern). EdisiketigaYogyakarta ; Liberty Yogyakarta.

Womack, Jones et.al, 1990 Theory of Value Chain, Jakarta, Prentice Hall.




DOI: https://doi.org/10.30872/miceb.v2i1.7060

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 PROCEEDING MICEB (Mulawarman International Conference On Economics and Business)

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

 Creative Commons Licence

Proceeding MICEB  ISSN print: 1907-3011  ISSN online: 2528-1127 is licensed under a  Creative Commons Attribution NonCommercial 4.0 International License.