DAFTAR ISI
Halaman ABSTRAK ................................................................................................................. vii KATA PENGANTAR ...............................................................................................viii DAFTAR ISI................................................................................................................. x DAFTAR GAMBAR .................................................................................................. xv DAFTAR TABEL..................................................................................................... xxii BAB I PENDAHULUAN .......................................................................................... 1 1.1 Latar Belakang ................................................................................................................ 1 1.2 Perumusan Masalah ........................................................................................................ 3 1.1 Pembatasan Masalah....................................................................................................... 4 1.1 Tujuan ............................................................................................................................. 5 1.1 Sistematika Penulisan ..................................................................................................... 5
BAB II LANDASAN TEORI ....................................................................................... 8 2.1 Budidaya Ikan ................................................................................................................. 8 2.2 Cara Budidaya Ikan Yang Baik (CBIB) ......................................................................... 9 2.3 Studi Kelayakan Bisnis ................................................................................................. 10 2.4 Perilaku Biaya (Cost Behavior) .................................................................................... 11
2.4.1 Biaya Tetap (Fixed Cost).......................................................................... 12 2.4.2 Biaya Variabel (Variable Cost) ................................................................ 12 2.5 Biaya Penyusutan.......................................................................................................... 14
2.6 Biaya.................................................................................................................. 16
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2.7 Biaya Produksi .............................................................................................................. 17 2.8 Metode Penentuan Biaya Produksi ............................................................................... 20
2.8.1 Full Costing............................................................................................ 20 2.8.2 Variabel Costing..................................................................................... 23 2.9 Biaya Bahan Baku (Mixed Cost)................................................................................... 31 2.10 Biaya Tenaga Kerja..................................................................................................... 32 2.11 Biaya Overhead Pabrik (Factory Overhead Cost)....................................................... 34 2.12 Harga Jual ................................................................................................................... 35 2.13 Pengertian PPH Pasal 23............................................................................................. 35
2.13.1 Pemotong dan Penerima Penghasilan yang dipotong PPh Pasal 23..... 35 2.13.2 Pemotong dan Penerima Penghasilan yang dipotong PPh Pasal 23..... 36 2.14 Investasi ........................................................................................................... 36 2.15 Metode Analisa Investasi ............................................................................................ 38 2.16 Average Rate of Return (ARR)................................................................................... 38
2.17 Sistem Informasi Akuntansi (SIA) .................................................................. 40 2.18 Website ............................................................................................................ 41 2.19 Data Flow Diagram (DFD)............................................................................. 42 2.20 Entity Retionship Diagram (ERD) .................................................................. 43 2.21 Hypertext Preprocessor................................................................................... 43 2.22 Web Server....................................................................................................... 44 BAB III ANALISA DAN PERANCANGAN SISTEM............................................. 45 3.1 Analisis Sistem.............................................................................................................. 45 3.1.1 Identifikasi Permasalahan ................................................................................. 45
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3.1.2 Analisis Kebutuhan ................................................................................ 46 3.2 Perancangan Sistem ...................................................................................................... 48 3.2.1 Rancangan Model ...................................................................................................... 49
3.2.2 Model Pengembangan Sistem ................................................................ 49 3.2.3 Data Flow Diagram (DFD) ............................................................................... 61
3.2.4 Entity Relantionship Diagram (ERD) .................................................... 76 3.2.5 Struktur Tabel ................................................................................................... 80
3.2.6 Perancangan Input dan Output ............................................................... 89 3.2.7 Desain Uji Coba ................................................................................... 108 BAB IV IMPLEMENTASI DAN EVALUASI SISTEM......................................... 132 4.1 Kebutuhan Sistem ....................................................................................................... 132 4.2 Pembuatan Aplikasi dan Instalasi Aplikasi................................................................. 133 4.3 Uji Coba User Interface.............................................................................................. 136
4.3.1 Halaman Login........................................................................................ 137 4.3.2 Tampilan Menu Utama ........................................................................... 138 4.3.3 Tampilan Menu Informasi Biaya Investasi Aset .................................... 139 4.3.4 Tampilan Menu Informasi Biaya Fixed Cost ......................................... 140 4.3.5 Tampilan Menu Informasi Biaya Varibale Cost .................................... 141 4.3.6 Tampilan Menu Daftar Resiko ............................................................... 142 4.3.7 Tampilan Perhitungan Investasi Aset ..................................................... 143 4.3.8 Tampilan Perhitungan Fixed Cost .......................................................... 143 4.3.9 Tampilan Perhitungan Variable Cost ..................................................... 144 4.3.10 Tampilan Perhitungan Penyusutan ....................................................... 145
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4.3.11 Tampilan Perhitungan Total Proyek..................................................... 145 4.3.12 Tampilan Perhitungan Estimasi Panen ................................................. 146 4.3.13 Tampilan Perhitungan Estimasi Pendapatan ........................................ 146 4.3.14 Tampilan Perhitungan Biaya Bahan Baku............................................ 147 4.3.15 Tampilan Perhitungan Biaya Tenaga Kerja.......................................... 147 4.3.16 Tampilan Perhitungan Biaya Overhead Pabrik .................................... 148 4.3.17 Tampilan Perhitungan Harga Pokok Penjualan .................................... 148 4.3.18 Tampilan Perhitungan Harga Pokok Produksi ..................................... 149 4.3.19 Tampilan Perhitungan Estimasi Laba Rugi .......................................... 149 4.3.20 Tampilan Perhitungan Average Rate of Return (ARR) ........................ 150 4.3.21 Tampilan Menu Calon Pembudidaya ................................................... 150 4.3.22 Tampilan Menu Pengguna .................................................................... 151 4.4 Uji Coba ...................................................................................................................... 151 4.4.1 Uji Coba Form Informasi Biaya Investasi Aset....................................................... 152
4.4.2 Uji Coba Form Informasi Biaya Fixed Cost ................................................ 156 4.4.3 Uji Coba Form Informasi Biaya Variable Cost ....................................................... 160
4.4.4 Uji Coba Form Perhitungan Investasi Aset ............................................ 164 4.4.5 Uji Coba Form Perhitungan Fixed Cost ................................................. 167 4.4.6 Uji Coba Form Perhitungan Variable Cost ............................................ 170 4.4.7 Uji Coba Form Perhitungan Penyusutan ................................................ 173 4.4.8 Uji Coba Form Perhitungan Total Proyek.............................................. 176 4.4.9 Uji Coba Form Perhitungan Estimasi Panen .......................................... 180 4.4.10 Uji Coba Form Perhitungan Estimasi Pendapatan ............................... 183
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4.4.11 Uji Coba Form Perhitungan Biaya Bahan Baku................................... 187 4.4.12 Uji Coba Form Perhitungan Biaya Tenaga Kerja................................. 190 4.4.13 Uji Coba Form Perhitungan Biaya Overhead Pabrik ........................... 193 4.4.14 Uji Coba Form Perhitungan Harga Pokok Penjualan........................... 197 4.4.15 Uji Coba Form Perhitungan Harga Pokok Produksi ............................ 202 4.4.16 Uji Coba Form Perhitungan Estimasi Laba Rugi ................................. 206 4.4.17 Uji Coba Form Perhitungan Average Rate of Return........................... 211 4.5 Evaluasi Hasil Uji Coba.............................................................................................. 215
BAB V PENUTUP.................................................................................................... 225 5.1 Kesimpulan ................................................................................................................. 225 5.2 Saran ........................................................................................................................... 225
DAFTAR PUSTAKA ............................................................................................... 226 LAMPIRAN.............................................................................................................. 228
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DAFTAR GAMBAR
Halaman Gambar 1.1
Hasil Produksi Ikan Tahun 2011-2014 Kabupaten Sidoarjo................. 1
Gambar 1.2
Potensi Produksi Pembesaran Ikan Lele Kabupaten Sidoarjo 2014...... 2
Gambar 2.1
Laporan Laba Rugi Full Costing......................................................... 27
Gambar 2.2
Laporan Laba Rugi Variabel Costing.................................................. 28
Gambar 3.1
Gambaran Input Process Output (IPO) Diagram Aplikasi Perhitungan Investasi Budidaya Pembesaran Ikan Lele .......................................... 50
Gambar 3.2
Context Diagram ................................................................................. 62
Gambar 3.3
DFD Level 0 Aplikasi Perhitungan Investasi Budidaya Pembesaran Ikan Lele Pada Kelompok Tani Makmur dan Minta Tani Sebani Kecamatan Tarik Kabupaten Sidoarjo.................................................................... 64
Gambar 3.4
DFD Level 1 Maintenance Data ......................................................... 67
Gambar 3.5
DFD Level 1 Menghitung Biaya Investasi.......................................... 70
Gambar 3.6
DFD Level 1 Menganalisis Kelayakan Usaha..................................... 72
Gambar 3.7
DFD Level 2 Proses Hitung Harga Pokok Produksi ........................... 74
Gambar 3.8
CDM Aplikasi Perhitungan Investasi Budidaya Pembesaran Ikan Lele ............................................................................................................. 77
Gambar 3.9
PDM Aplikasi Perhitungan Investasi Budidaya Pembesaran Ikan Lele ............................................................................................................. 79
Gambar 3.10 HIPO Aplikasi Perhitungan Investasi.................................................. 90 Gambar 3.11 Desain Halaman Depan ....................................................................... 91 xv
Halaman Gambar 3.12 Desain Form Login Admin .................................................................. 92 Gambar 3.13 Desain Form Login Client ................................................................... 92 Gambar 3.14 Desain Menu Utama ............................................................................ 93 Gambar 3.15 Desain Informasi Biaya Investasi Aset................................................ 93 Gambar 3.16 Desain Informasi Biaya Fixed Cost..................................................... 94 Gambar 3.17 Desain Informasi Biaya Variable Cost................................................ 95 Gambar 3.18 Desain Informasi Resiko Budidaya ..................................................... 95 Gambar 3.19 Desain Perhitungan Nilai Aset ............................................................ 96 Gambar 3.20 Desain Perhitungan Nilai Fixed Cost .................................................. 97 Gambar 3.21 Desain Perhitungan Variable Cost ...................................................... 98 Gambar 3.22 Desain Perhitungan Biaya Penyusutan................................................ 98 Gambar 3.23 Desain Perhitungan Total Proyek ........................................................ 99 Gambar 3.24 Desain Perhitungan Estimasi Panen .................................................. 100 Gambar 3.25 Desain Perhitungan Estimasi Pendapatan ......................................... 100 Gambar 3.26 Desain Perhitungan Biaya Bahan Baku............................................. 101 Gambar 3.27 Desain Perhitungan Biaya Tenaga Kerja........................................... 102 Gambar 3.28 Desain Perhitungan Biaya Overhead Pabrik ..................................... 103 Gambar 3.29 Desain Perhitungan Harga Pokok Penjualan..................................... 104 Gambar 3.30 Desain Perhitungan Harga Pokok Produksi ...................................... 105 Gambar 3.31 Desain Perhitungan Perhitungan Laba Rugi...................................... 105 Gambar 3.32 Desain Perhitungan Average Rate of Return ..................................... 106 Gambar 3.33 Desain Informasi Calon Pembudidaya .............................................. 107 xvi
Halaman Gambar 3.34 Desain Informasi Pengguna............................................................... 107 Gambar 4.1
Halaman Depan Aplikasi................................................................... 137
Gambar 4.2
Halaman Login Admin ...................................................................... 137
Gambar 4.3
Login Gagal ....................................................................................... 138
Gambar 4.4
Menu Utama ...................................................................................... 139
Gambar 4.5
Menu Informasi Biaya Investasi Aset ............................................... 139
Gambar 4.6
Menu Tambah dan Update Informasi Biaya Investasi Aset.............. 140
Gambar 4.7
Menu Informasi Biaya Fixed Cost .................................................... 140
Gambar 4.8
Menu Tambah dan Update Informasi Biaya Fixed Cost................... 141
Gambar 4.9
Menu Informasi Biaya Variable Cost................................................ 141
Gambar 4.10 Menu Tambah dan Update Informasi Biaya Variable Cost.............. 142 Gambar 4.11 Menu Daftar Resiko .......................................................................... 142 Gambar 4.12 Menu Tambah dan Update Daftar Resiko......................................... 143 Gambar 4.13 Menu Perhitungan Investasi Aset ...................................................... 143 Gambar 4.14 Menu Perhitungan Fixed Cost ........................................................... 144 Gambar 4.15 Menu Perhitungan Variable Cost ...................................................... 144 Gambar 4.16 Menu Perhitungan Biaya Penyusutan................................................ 145 Gambar 4.17 Menu Perhitungan Total Proyek........................................................ 145 Gambar 4.18 Menu Perhitungan Estimasi Panen .................................................... 146 Gambar 4.19 Menu Perhitungan Estimasi Pendapatan ........................................... 146 Gambar 4.20 Menu Perhitungan Biaya Bahan Baku .............................................. 147 Gambar 4.21 Menu Perhitungan Biaya Tenaga Kerja ............................................ 147 xvii
Halaman Gambar 4.22 Menu Perhitungan Biaya Overhead Pabrik....................................... 148 Gambar 4.23 Menu Perhitungan Harga Pokok Penjualan....................................... 148 Gambar 4.24 Menu Perhitungan Harga Pokok Produksi ........................................ 149 Gambar 4.25 Menu Perhitungan Estimasi Laba Rugi ............................................. 150 Gambar 4.26 Menu Perhitungan Average Rate of Return....................................... 150 Gambar 4.27 Menu Calon Pembudidaya ................................................................ 151 Gambar 4.28 Menu Calon Pengguna ...................................................................... 151 Gambar 4.29 Textbox Inputan dan Update Investasi Aset ...................................... 152 Gambar 4.30 Hasil Inputan dan Update Investasi Aset .......................................... 152 Gambar 4.31 Button Simpan Data........................................................................... 153 Gambar 4.32 Textbox Inputan Update Biaya Fixed ................................................ 156 Gambar 4.33 Hasil Inputan dan Update Biaya Fixed ............................................. 156 Gambar 4.34 Buttton Simpan Data.......................................................................... 157 Gambar 4.35 Textbox Inputan dan Update Biaya Variabel..................................... 160 Gambar 4.36 Hasil Inputan dan Update Biaya Variabel......................................... 160 Gambar 4.37 Button Simpan Data........................................................................... 161 Gambar 4.38 Inputan Untuk Perhitungan Total Investasi Aset............................... 164 Gambar 4.39 Hasil Total Biaya Investasi Aset Tiap Kolam dan Tiap Periode....... 164 Gambar 4.40 Inputan Untuk Perhitungan Total Biaya Fixed.................................. 167 Gambar 4.41 Hasil Total Biaya Fixed Tiap Kolam dan Tiap Periode .................... 167 Gambar 4.42 Inputan Untuk Perhitungan Total Biaya Variabel ............................. 170 Gambar 4.43 Hasil Total Biaya Variable Tiap Kolam dan Tiap Periode................ 170 xviii
Halaman Gambar 4.44 Inputan Untuk Perhitungan Penyusutan ............................................ 173 Gambar 4.45 Hasil Total Biaya Variable Tiap Kolan dan Tiap Periode................. 173 Gambar 4.46 Inputan Biaya Investasi Aset Untuk Perhitungan Total Proyek ........ 176 Gambar 4.47 Inputan Biaya Fixed Untuk Perhitungan Total Proyek ..................... 176 Gambar 4.48 Inputan Biaya Variabel Untuk Perhitungan Total Proyek................. 176 Gambar 4.49 Inputan Biaya Penyusutan Untuk Perhitungan Total Proyek ............ 176 Gambar 4.50 Hasil Total Biaya Proyek Tiap Kolam dan Tiap Periode .................. 177 Gambar 4.51 Inputan Resiko Budidaya Untuk Perhitungan Estimasi Panen.......... 180 Gambar 4.52 Inputan Data Benih Dari Biaya Variable Untuk Perhitungan Estimasi Panen ................................................................................................. 180 Gambar 4.53 Hasil Total Biaya Proyek Tiap Kolam dan Tiap Periode .................. 180 Gambar 4.54 Inputan Estimasi Panen Untuk Perhitungan Estimasi Pendapatan.... 183 Gambar 4.55 Hasil Estimasi Pendapatan Tiap Kolam dan Tiap Periode................ 184 Gambar 4.56 Inputan Untuk Perhitungan Biaya Bahan Baku................................. 187 Gambar 4.57 Hasil Biaya Bahan Baku Untuk Kolam Semen dan Tiap Periode..... 187 Gambar 4.58 Inputan Untuk Perhitunagn Biaya Tenaga Kerja............................... 190 Gambar 4.59 Hasil Perhitungan Biaya Tenaga Kerja Langsung Untuk Kolam Semen dan Tiap Periode................................................................................ 190 Gambar 4.60 Inputan Biaya Fixed Non Biaya Kerja Langsung Untuk Perhitungan Biaya Overhead Pabrik...................................................................... 193 Gambar 4.61 Inputan Biaya Variabel Kecuali Biaya Benih Untuk Perhitungan Biaya Overhead Pabrik................................................................................ 193 xix
Halaman Gambar 4.62 Inputan Biaya Penyusutan Untuk Perhitungan Biaya Overhead Pabrik ........................................................................................................... 194 Gambar 4.63 Hasil Perhitungan Biaya Overhead Pabrik Untuk Kolam Semen dan Tiap Periode....................................................................................... 194 Gambar 4.64 Inputan Biaya Bahan Baku Untuk Perhitungan Harga Pokok Penjualan ........................................................................................................... 197 Gambar 4.65 Inputan Biaya Tenaga Kerja Langsung Untuk Perhitungan Harga Pokok Penjualan ........................................................................................... 198 Gambar 4.66 Inputan Biaya Overhead Pabrik Untuk Perhitunagn Harga Pokok Penjualan ........................................................................................... 198 Gambar 4.67 Hasil Perhitunagn Harga Pokok Penjualan........................................ 199 Gambar 4.68 Inputan Harga Pokok Penjualan Untuk Perhitungan Harga Pokok Produksi............................................................................................. 202 Gambar 4.69 Inputan Estimasi Panen Untuk Perhitungan Harga Pokok Produksi. 202 Gambar 4.70 Hasil Perhitungan Harga Pokok Produksi ......................................... 203 Gambar 4.71 Inputan Estimasi Pendapatan Untuk Perhitungan Estimasi Laba Rugi ........................................................................................................... 206 Gambar 4.72 Inputan Harga Pokok Penjualan Untuk Perhitungan Estimasi Laba Rugi ........................................................................................................... 207 Gambar 4.73 Hasil Perhitungan Estimasi Laba Rugi.............................................. 208 Gambar 4.74 Inputan Estimasi Laba Rugi Untuk Perhitungan Average Rate of Return ........................................................................................................... 211 xx
Halaman Gambar 4.75 Inputan Nilai Total Proyek Untuk Perhitungan Average Rate of Return ........................................................................................................... 211 Gambar 4.76 Hasil Perhitungan Average Rate of Return........................................ 212
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DAFTAR TABEL
Halaman Tabel 2.1 Ringkasan Perilaku Biaya Tetap dan Biaya Variabel .............................. 13 Tabel 3.1 Investasi Awal .......................................................................................... 80 Tabel 3.2 Fixed Cost ................................................................................................ 81 Tabel 3.3 Variabel Cost............................................................................................ 82 Tabel 3.4 Jenis Satuan .............................................................................................. 82 Tabel 3.5 Pengguna .................................................................................................. 83 Tabel 3.6 Resiko Budidaya ...................................................................................... 84 Tabel 3.7 Jenis Kolam .............................................................................................. 84 Tabel 3.8 Kolam ....................................................................................................... 85 Tabel 3.9 Pajak ......................................................................................................... 85 Tabel 3.10 Laba Rugi ................................................................................................. 86 Tabel 3.13 Pendapatan ............................................................................................... 87 Tabel 3.14 HPP........................................................................................................... 87 Tabel 3.15 ARR.......................................................................................................... 88 Tabel 3.16 Panen ........................................................................................................ 89 Tabel 3.17 Requirement Perhitungan Total Aset per Komponen ............................ 109 Tabel 3.18 Desain Uji Coba Perhitungan Total Aset per Komponen ...................... 109 Tabel 3.19 Requirement Perhitungan Total Fixed Cost per Komponen .................. 111 Tabel 3.20 Desain Uji Coba Perhitungan Biaya Fixed Cost per Komponen ........... 111 Tabel 3.21 Requirement Perhitungan Total Variable Cost per Komponen ............. 113 xxii
Halaman Tabel 3.22 Desain Uji Coba Perhitungan Total Biaya Variable Cost per Komponen ................................................................................................................ 113 Tabel 3.23 Requirement Perhitungan Total Investasi Aset ...................................... 114 Tabel 3.24 Desain Uji Coba Perhitungan Total Biaya Investasi Aset...................... 115 Tabel 3.25 Requirement Perhitungan Total Biaya Fixed ......................................... 116 Tabel 3.26 Desain Uji Coba Perhitungan Total Biaya Fixed ................................... 116 Tabel 3.27 Requirement Perhitungan Total Biaya Variabel..................................... 117 Tabel 3.28 Desain Uji Coba Perhitungan Total Biaya Variabel ............................. 118 Tabel 3.29 Requirement Perhitungan Total Biaya Proyek ....................................... 119 Tabel 3.30 Desain Uji Coba Perhitungan Total Biaya Proyek................................. 119 Tabel 3.31 Requirement Perhitungan Total Panen................................................... 120 Tabel 3.32 Desain Uji Coba Perhitungan Total Panen............................................. 121 Tabel 3.33 Requirement Perhitungan Total Pendapatan .......................................... 122 Tabel 3.34 Desain Uji Coba Perhitungan Total Pendapatan .................................... 122 Tabel 3.35 Requirement Perhitungan Biaya Bahan Baku ........................................ 123 Tabel 3.36 Desain Uji Coba Perhitungan Biaya Bahan Baku .................................. 124 Tabel 3.37 Requirement Perhitungan Biaya Tenaga Kerja ...................................... 125 Tabel 3.38 Desain Uji Coba Perhitungan Biaya Tenaga Kerja ................................ 125 Tabel 3.39 Requirement Perhitungan Biaya Overhead Pabrik................................. 126 Tabel 3.40 Desain Uji Coba Perhitungan Biaya Overhead Pabrik .......................... 126 Tabel 3.41 Requirement Perhitungan Harga Pokok Penjualan ................................ 127 xxiii
Halaman Tabel 3.42 Desain Uji Coba Perhitungan Harga Pokok Penjualan .......................... 128 Tabel 3.43 Requirement Perhitungan Harga Pokok Produksi.................................. 129 Tabel 3.44 Desain Uji Coba Perhitungan Harga Pokok Produksi............................ 129 Tabel 3.45 Requirement Perhitungan Average Rate of Return ................................ 130 Tabel 3.46 Desain Uji Coba Perhitungan Average Rate of Return .......................... 131 Tabel 4.1 Pengujian Textbox Biaya Investasi Aset ................................................ 153 Tabel 4.2 Pengujian Button Simpan Data .............................................................. 153 Tabel 4.3 Hasil Uji Coba Form Investasi Aset ...................................................... 155 Tabel 4.4 Pengujian Textbox Biaya Fixed Cost ..................................................... 157 Tabel 4.5 Pengujian Button Simpan Data .............................................................. 157 Tabel 4.6 Hasil Uji Coba Form Biaya Fixed.......................................................... 159 Tabel 4.7 Pengujian Textbox Biaya Variable Cost................................................. 161 Tabel 4.8 Pengujian Button Simpan Data .............................................................. 161 Tabel 4.9 Hasil Uji Coba Form Biaya Fixed.......................................................... 163 Tabel 4.10 Hasil Uji Coba Form Perhitungan Total Biaya Investasi Aset .............. 166 Tabel 4.11 Hasil Uji Coba Form Perhitungan Total Biaya Fixed............................ 169 Tabel 4.12 Hasil Uji Coba Form Perhitungan Total Biaya Variabel ....................... 172 Tabel 4.13 Data Perhitungan Biaya Penyusutan Kolam Semen .............................. 174 Tabel 4.14 Hasil Uji Coba Form Perhitungan Biaya Penyusutan............................ 175 Tabel 4.15 Hasil Uji Coba Form Perhitungan Total Biaya Proyek.......................... 179 Tabel 4.16 Hasil Uji Coba Form Perhitungan Estimasi Panen ................................ 182 Tabel 4.17 Hasil Uji Coba Form Estimasi Pendapatan............................................ 186 xxiv
Halaman Tabel 4.18 Hasil Uji Coba Form Perhitungan Biaya Bahan Baku........................... 189 Tabel 4.19 Hasil Uji Coba Form Perhitungan Biaya Tenaga Kerja......................... 192 Tabel 4.20 Hasil Uji Coba Form Perhitungan Biaya Overhead Pabrik ................... 196 Tabel 4.21 Hasil Uji Coba Form Perhitungan Harga Pokok Penjualan................... 201 Tabel 4.22 Hasil Uji Coba Form Perhitungan Harga Pokok Produksi .................... 205 Tabel 4.23 Hasil Uji Coba Form Perhitungan Estimasi Laba Rugi ......................... 210 Tabel 4.24 Hasil Uji Coba Form Perhitungan Average Rate of Return ................... 214
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