Skripsi
ANALISIS EFISIENSI BIAYA PRODUKSI DAN NILAI TAMBAH AGROINDUSTRI TEPUNG TAPIOKA PADA PT BUDI STARCH & SWEETENER Tbk WAY JEPARA LAMPUNG TIMUR
The tapioca flour industry in Lampung Provinced represented a strategic sector that utilized the region’s vast cassava production potential to drive local economic growth. PT Budi Starch & Sweetener Tbk Way Jepara functioned as a prominent large scale agroindustry that required continuous evaluation of its operational performance to maintain competitiveness. The objectives of this research were to analyze the production cost efficiency and to evaluate the added value generated from processing of cassava into tapioca flour. This study employed the R/C ratio analysis to determine economic feasibility and the Hayami Method to calculate the value added distribution among production factors. This research was conducted at PT Budi Starch & Sweetener Tbk located in Way Jepara, East Lampung Regency Lampung Province from February to March 2026. The study utilized both primary data collected through direct observations and interviews and secondary data gathered from company records and academic literature. The results indicated that the production process at PT Budi Starch & Sweetener Tbk was highly efficient, as evidenced by an R/C ratio of 1,54 which meant that every 1.00 IDR of cost incrres yielded 1,54 IDR in revenue. The analysis also revealed that the added value reached 752 IDR per kilogram of raw material with value added ratio of 34.81% categorized as moderate to high, furthermore, the profit share for the company dominated the distribution at 98.66% while the labor share stood at 1.33% reflecting the capital intensive nature of the automated manufacturing system. In conclusion, the agroindustry demonstrated strong economic viability supported by strategic location and advanced technology. It was suggested that the company should optimize its energy consumption and maintain stable raw material supplies through stronger partnership with local farmers to sustain its production efficiency.
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