Analysis of Home Industry Development Based on Cost Accounting in Merauke Regency Papua

Abstract

This study aims to analyze the development of cost accounting based microbusinesses in the home industry in Wenda Asri Village of Merauke Regency Papua. The research approach uses descriptive analytical with survey data collection techniques. The object of this research is the owners of home industries in Wenda Asri Village of Merauke Regency Papua, and the number of informants that were used in this study are 4 people. The collected data is identified, tested, and analyzed to determine the cost structure, business feasibility, and level of sensitivity. Determination of development strategy is done by SWOT analysis through a matrix of internal factors and external factors. The results showed a structure of average costs incurred per month amounting to Rp27,831,333.00 consisting of Fixed Costs Rp13,560,833.00 and Variable Costs Rp14,270,500.00. The overall product break-even point is 3,714 units with the Break-Even Point Price at the selling price of Rp 4,581 per unit, and the Break-Even Point of Rp22,286,002.00. Overall, the business feasibility analysis by using R/C Ratio shows that business activities are feasible to run, but the business feasibility analysis by using capital productivity shows improper results, and labor productivity also shows improper results. The whole level of business sensitivity can be seen from a decrease in the amount of production by 46% and business sensitivity from a decrease in selling prices by 30%.