PROFIT OPTIMIZATION AND COST EFFICIENCY OF PRODUCT MIX WITH LINIER PROGRAMMING SPREADSHEET MODEL

(Case of Nanda Salad)

  • Yayang Novealita Wahono Putri Politeknik Negeri Malang
  • Nurafni Eltivia Nurafni Politeknik Negeri Malang
  • Nur Indah Riwajanti Politeknik Negeri Malang

Abstract

ABSTRACT
This research aims to provide the best model in order to optimize profits and minimize costs in the field of product mix at Micro Smal Medium Enterprises called Nanda Salad, Malang, East Java, Indonesia.This research uses the Solver Spreadsheet Model to produce a Linier Programming scheme. The analysis method begins with the process of collecting data, constructing the model, defining the variables, constructiong the objective function, designing the model constraints, constructing the solution model, and implementing the solution. The results of this research indicate that profit optimization and cost efficiency can be obtained more optimally if Nanda Salad chooses to carry out production activities with on line 1 compared to on line 2. In addition to getting profit optimization and cost efficiency schemes, on line 1 shows that Nanda Salad can use their limited resources to produce of product mix optimally. By considering the average of return, Nanda Salad can optimally meet consumer demand without wasting costs. To increase the accuracy result, MSMEs can combine forecasting approaches with Linier Programming.
Keywords: Cost efficiency, Excel, Linier Programming, Product Mix, Profit Optimization


ABSTRAK
Penelitian ini bertujuan untuk memberikan model terbaik dalam rangka mengoptimalkan laba dan meminimalkan biaya terhadap produksi produk campuran pada Usaha Mikro Kecil Menengah bernama Nanda Salad, Malang, Jawa Timur, Indonesia. Penelitian ini menggunakan Solver Spreadsheet Model untuk menghasilkan skema Linier Programming. Metode analisis dimulai dengan proses pengumpulan data, membangun model, mendefinisikan variabel, membangun fungsi tujuan, merancang batasan model, membangun model penyelesaian, dan pengimplementasian solusi. Hasil penelitian ini menunjukkan bahwa optimalisasi laba dan efisiensi biaya dapat diperoleh dengan lebih maksimal apabila Nanda Salad memilih untuk menjalankan kegiatan produksi dengan skema on line 1 dibandingkan on line 2. Selain mendapatkan skema optimalisasi laba dan efisiensi biaya, skema on line 1 menjawab dengan jelas bahwa Nanda Salad dapat mempergunakan sumber daya yang terbatas untuk memproduksi produk campuran dengan optimal. Dengan mempertimbangkan rata-rata jumlah retur Nanda Salad dapat memenuhi permintaan konsumen secara optimal tanpa adanya kondisi pemborosan biaya. Untuk meningkatkan keakuratan hasil, UMKM dapat mengombinasikan pendekatan forecasting dengan Linier Programming.
Kata Kunci: Efisiensi biaya, Excel, Linier Programming, Optimalisasi laba, Produk Campuran

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Published
2023-12-01
How to Cite
PUTRI, Yayang Novealita Wahono; NURAFNI, Nurafni Eltivia; RIWAJANTI, Nur Indah. PROFIT OPTIMIZATION AND COST EFFICIENCY OF PRODUCT MIX WITH LINIER PROGRAMMING SPREADSHEET MODEL. JURNAL AKUNTANSI UNIVERSITAS JEMBER, [S.l.], v. 21, n. 2, p. 127-140, dec. 2023. ISSN 2460-0377. Available at: <https://jurnal.unej.ac.id/index.php/JAUJ/article/view/36209>. Date accessed: 21 nov. 2024. doi: https://doi.org/10.19184/jauj.v21i2.36209.
Section
Articles