<mets:mets OBJID="eprint_11052" LABEL="Eprints Item" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><mets:metsHdr CREATEDATE="2026-08-01T02:30:07Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Pakuan</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_11052_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Cost of Goods Manufactured Analysis of &#13;
Maggot Cultivation at Unit Waste Bank Siliwangi Bogor City</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Tiara Murniasih</mods:namePart><mods:namePart type="family">Cahya</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:name type="personal"><mods:namePart type="given">Abel</mods:namePart><mods:namePart type="family">Gandhy</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:name type="personal"><mods:namePart type="given">Fitra</mods:namePart><mods:namePart type="family">Syafaat</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>TIARA MURNIASIH CAHYA. 021122314. Cost of Goods Manufactured Analysis of &#13;
Maggot Cultivation at Unit Waste Bank Siliwangi Bogor City. Di bawah bimbingan &#13;
ABEL GANDHY dan FITRA SYAFAAT. 2026.&#13;
Tujuan penelitian ini untuk menganalisis harga pokok produksi dalam usaha &#13;
budidaya larva lalat Black Soldier Fly (BSF) atau maggot di Bank Sampah Unit &#13;
Siliwangi, Kota Bogor, menggunakan metode full costing. Analisis ini dilakukan untuk &#13;
mengevaluasi efisiensi biaya produksi, membantu pengelola dalam menghitung dan&#13;
memudahkan dalam menentukan harga jual yang tepat dan lebih akurat, mengkaji &#13;
potensi budidaya maggot sebagai solusi pengelolaan limbah organik dan alternatif &#13;
yang ekonomis untuk pakan ternak.&#13;
Dalam penelitian ini digunakan metode deskriptif kuantitatif dengan &#13;
pengumpulan data yang dilakukan melalui observasi, wawancara, serta studi literatur.&#13;
Analisis data menggunakan perhitungan harga pokok produksi berdasarkan metode &#13;
full costing, yang mencakup biaya bahan baku, tenaga kerja langsung, biaya overhead &#13;
variabel, dan biaya overhead tetap. Alat yang digunakan untuk menganalisis data &#13;
menggunakan Microsoft Excel.&#13;
Hasil menunjukkan bahwa total biaya produksi sebesar Rp3.152.952/bulan &#13;
dengan jumlah produksi sebanyak 480 kg menghasilkan harga pokok produksi sebesar &#13;
Rp6.569/kg, dengan keuntungan sebesar Rp431/kg sehingga keuntungan yang &#13;
diperoleh sebesar Rp207.048/bulan. Dengan harga pokok produksi yang rendah, &#13;
budidaya maggot dapat menjadi alternatif usaha yang berkelanjutan dan &#13;
menguntungkan yang menghasilkan produk bernilai ekonomi tinggi.&#13;
Kata kunci: black soldier fly, full costing, harga pokok produksi, Hermetia Illucens, &#13;
maggot</mods:abstract><mods:classification authority="lcc">Manajemen keuangan</mods:classification><mods:classification authority="lcc">Manajemen</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8061">2026-05-25</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Pakuan;Program Studi Manajemen</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_11052"><mets:rightsMD ID="rights_eprint_11052_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
<p xmlns="http://www.w3.org/1999/xhtml"><strong>For work being deposited by its own author:</strong> 
In self-archiving this collection of files and associated bibliographic 
metadata, I grant Repository Universitas Pakuan the right to store 
them and to make them permanently available publicly for free on-line. 
I declare that this material is my own intellectual property and I 
understand that Repository Universitas Pakuan does not assume any 
responsibility if there is any breach of copyright in distributing these 
files or metadata. (All authors are urged to prominently assert their 
copyright on the title page of their work.)</p>

<p xmlns="http://www.w3.org/1999/xhtml"><strong>For work being deposited by someone other than its 
author:</strong> I hereby declare that the collection of files and 
associated bibliographic metadata that I am archiving at 
Repository Universitas Pakuan) is in the public domain. If this is 
not the case, I accept full responsibility for any breach of copyright 
that distributing these files or metadata may entail.</p>

<p xmlns="http://www.w3.org/1999/xhtml">Clicking on the deposit button indicates your agreement to these 
terms.</p>
    </mods:useAndReproduction></mets:xmlData></mets:mdWrap></mets:rightsMD></mets:amdSec><mets:fileSec><mets:fileGrp USE="reference"><mets:file ID="eprint_11052_19815_1" SIZE="232870" OWNERID="http://eprints.unpak.ac.id/11052/1/2026%20Tiara%20Murniasih%20Cahya%20021122314%20Abstrak%20-%20Tiara%20Murniasih.pdf" MIMETYPE="application/pdf"><mets:FLocat LOCTYPE="URL" xlink:type="simple" xlink:href="http://eprints.unpak.ac.id/11052/1/2026%20Tiara%20Murniasih%20Cahya%20021122314%20Abstrak%20-%20Tiara%20Murniasih.pdf"></mets:FLocat></mets:file></mets:fileGrp><mets:fileGrp USE="reference"><mets:file ID="eprint_11052_19816_1" SIZE="529747" OWNERID="http://eprints.unpak.ac.id/11052/2/2026%20Tiara%20Murniasih%20Cahya%20021122314%20Bab%201%20-%20Tiara%20Murniasih.pdf" MIMETYPE="application/pdf"><mets:FLocat LOCTYPE="URL" xlink:type="simple" xlink:href="http://eprints.unpak.ac.id/11052/2/2026%20Tiara%20Murniasih%20Cahya%20021122314%20Bab%201%20-%20Tiara%20Murniasih.pdf"></mets:FLocat></mets:file></mets:fileGrp><mets:fileGrp USE="reference"><mets:file ID="eprint_11052_19817_1" SIZE="344783" OWNERID="http://eprints.unpak.ac.id/11052/3/2026%20Tiara%20Murniasih%20Cahya%20021122314%20Bab%202%20-%20Tiara%20Murniasih.pdf" MIMETYPE="application/pdf"><mets:FLocat LOCTYPE="URL" xlink:type="simple" xlink:href="http://eprints.unpak.ac.id/11052/3/2026%20Tiara%20Murniasih%20Cahya%20021122314%20Bab%202%20-%20Tiara%20Murniasih.pdf"></mets:FLocat></mets:file></mets:fileGrp><mets:fileGrp USE="reference"><mets:file ID="eprint_11052_19818_1" SIZE="285709" OWNERID="http://eprints.unpak.ac.id/11052/4/2026%20Tiara%20Murniasih%20Cahya%20021122314%20Bab%203%20-%20Tiara%20Murniasih.pdf" MIMETYPE="application/pdf"><mets:FLocat LOCTYPE="URL" xlink:type="simple" xlink:href="http://eprints.unpak.ac.id/11052/4/2026%20Tiara%20Murniasih%20Cahya%20021122314%20Bab%203%20-%20Tiara%20Murniasih.pdf"></mets:FLocat></mets:file></mets:fileGrp><mets:fileGrp USE="reference"><mets:file ID="eprint_11052_19819_1" SIZE="218702" OWNERID="http://eprints.unpak.ac.id/11052/5/2026%20Tiara%20Murniasih%20Cahya%20021122314%20Daftar%20Pustaka%20-%20Tiara%20Murniasih.pdf" MIMETYPE="application/pdf"><mets:FLocat LOCTYPE="URL" xlink:type="simple" xlink:href="http://eprints.unpak.ac.id/11052/5/2026%20Tiara%20Murniasih%20Cahya%20021122314%20Daftar%20Pustaka%20-%20Tiara%20Murniasih.pdf"></mets:FLocat></mets:file></mets:fileGrp></mets:fileSec><mets:structMap><mets:div DMDID="DMD_eprint_11052_mods" ADMID="TMD_eprint_11052"><mets:fptr FILEID="eprint_11052_document_19815_1"></mets:fptr><mets:fptr FILEID="eprint_11052_document_19816_1"></mets:fptr><mets:fptr FILEID="eprint_11052_document_19817_1"></mets:fptr><mets:fptr FILEID="eprint_11052_document_19818_1"></mets:fptr><mets:fptr FILEID="eprint_11052_document_19819_1"></mets:fptr></mets:div></mets:structMap></mets:mets>