Khairunnisa, Syifa (2016) Analisis Biaya Penerapan Sistem Jaminan Kehalalan Dan Keamanan Pada Produksi Mie Siap Saji (Studi Kasus Pada Restoran Mie Jogja Pak Karso Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
Mie merupakan produk unggulan di Kota Malang. Salah satu produsen mie siap saji di kota Malang adalah restoran Mie Jogja Pak Karso dengan menu andalan mie goreng dan mie godhog. Di sisi lain, konsumen menginginkan mutu dan kualitas mie yang baik atau halal. Beragam produk olahan mie siap saji memerlukan bahan baku dan bahan tambahan yang perlu ditelusuri aspek kehalalan dan keamanannya. Karena perbedaan kompleksitas penelusuran kehalalan dan keamanan mie, maka perlu diidentifikasi biaya penerapan standar kehalalan dan keamanan. Hal ini dapat menjadi pertimbangan produsen untuk mengevaluasi proses penjaminan kehalalan dan keamanan mie siap saji. Penelitian menggunakan metode prevention, appraisal, dan failure (PAF) dan metode biaya proses (process cost). PAF adalah salah satu metode untuk menghitung biaya mutu menggunakan pengelompokan biaya, yaitu biaya pencegahan, biaya penilaian, biaya kegagalan internal, dan biaya kegagalan eksternal. Metode biaya proses adalah total dari biaya kesesuaian (cost of conformance) dan biaya ketidaksesuaian (cost of non – conformance) suatu proses. Hasil penelitian menunjukkan restoran Mie Jogja Pak Karso Malang masih terdapat titik kritis kehalalan dan keamanan. Titik kritis kehalalan pada bahan baku daging ayam dan daging sapi. Titik kritis keamanan pada penyiapan bahan, karena bahan baku sayur teridentifikasi terdapat residu kimia yang menempel pada sayuran. Mie siap saji ini juga rentan dari segi kehalalan dan keamanan. Hal ini disebabkan kurangnya kesadaran dalam penanganan bahan dan pemilihan pemasok, sehingga perlu perbaikan dan perhitungan biaya kehalalan dan keamanan. Perbaikan dengan memilih pemasok bersertifikat halal, viii pencucian bahan lebih intensif, dan kebersihan alat lebih diperhatikan. Hasil rerata perhitungan biaya standarisasi kehalalan dan keamanan per bulan, dengan rincian metode PAF menghasilkan prevention cost sebesar Rp. 5.466.290,56 (92,83%), appraisal cost sebesar Rp. 253.612,27 (4.31%), internal failure cost Rp. 159.282,06 (2.70%), dan external failure cost Rp. 9,500.00 (0.16%). Perhitungan dengan metode process cost menghasilkan cost of conformance sebesar Rp. 5.719.902,82 (97,31%), dan cost of non – conformance sebesar Rp. 168.782,06 (2.87%). Nilai tersebut menunjukkan restoran Mie Jogja Pak Karso dapat menjalankan tindakan pencegahan dengan baik, sehingga kerusakan minimal rendah yaitu 2,8%.
English Abstract
Noodles is one of superior food product in Malang. One of the producers of fast noodles in Malang is Mie Jogja Pak Karso restaurant with its mainstay dishes are fried noodles and noodle soup. On the other hand, consumers demand high quality noodle which already halal certificated. There are various processed products of fast noodles with raw materials and additional ingredients which required further investigation regarding its halal and safety assurance. Due to different investigation complexity for safety and halal noodles, it is necessary to identify the cost for implementing standards of halal and safety. This cost will give fast noodle producers an insight to evaluate safety and halal assurance in their product. This research use several methods such as method of prevention, appraisal, and failure (PAF) and methods process cost. PAF is one of method for calculating the cost of quality using grouping of costs, i.e. the cost of prevention, appraisal costs, internal failure costs, and the costs of external failure. Process cost method is a total of cost of conformance and cost of non – conformance a process. The result showed that Mie Jogja Pak Karso restaurant still miss some critical points of the halal and safety. The critical point of halal aspect is found in raw materials of chicken and beef. The critical point of safety aspect is preparation of ingredients because raw materials from vegetable still found chemical residue in it. Fast noodles is also vulnerable in terms of halal and safety assurance. This is due to lack of awareness in handling materials and suppliers selection. Therefore it needs improvement and cost calculation of halal and safety assurance. Improvements can be done by selecting suppliers that have been halal certified, a more intense process when washing raw x materials and give more attention for kitchen appliance cleanliness. The results of the calculation of the average cost of standardized halal and safety per month, with method of PAF obtained prevention cost Rp. 5,466,290.56 (92,83%), appraisal cost Rp. 253,612.27 (4.31%), internal failure cost Rp. 159,282.06 (2.70%), and external failure cost Rp. 9, 500.00 (0.16%). The calculation by process cost method obtained cost of conformance is Rp. 5,719,902.82 (97,31%), and the cost of non – conformance is Rp. 168,782.06 (2.87%). These values indicated that the Mie Jogja Pak Karso restaurant can already run precautions well, therefore minimal damage is 2.8%.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FTP/2016/239/ 051605772 |
| Subjects: | 300 Social sciences > 338 Production > 338.1 Agriculture |
| Divisions: | Fakultas Teknologi Pertanian > Teknologi Hasil Pertanian |
| Depositing User: | Kustati |
| Date Deposited: | 23 Sep 2016 11:01 |
| Last Modified: | 23 Sep 2016 11:01 |
| URI: | http://repository.ub.ac.id/id/eprint/150781 |
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