  @prefix ep: <http://eprints.org/ontology/> .
  @prefix void: <http://rdfs.org/ns/void#> .
  @prefix geo: <http://www.w3.org/2003/01/geo/wgs84_pos#> .
  @prefix event: <http://purl.org/NET/c4dm/event.owl#> .
  @prefix epid: <http://eprints.unpak.ac.id/id/> .
  @prefix owl: <http://www.w3.org/2002/07/owl#> .
  @prefix dc: <http://purl.org/dc/elements/1.1/> .
  @prefix eprel: <http://eprints.org/relation/> .
  @prefix xsd: <http://www.w3.org/2001/XMLSchema#> .
  @prefix dct: <http://purl.org/dc/terms/> .
  @prefix cc: <http://creativecommons.org/ns#> .
  @prefix bibo: <http://purl.org/ontology/bibo/> .
  @prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
  @prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
  @prefix skos: <http://www.w3.org/2004/02/skos/core#> .
  @prefix foaf: <http://xmlns.com/foaf/0.1/> .

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	dc:format "text/html";
	dc:title "HTML Summary of #11052 \n\nCost of Goods Manufactured Analysis of &#13;\nMaggot Cultivation at Unit Waste Bank Siliwangi Bogor City\n\n";
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	rdf:type bibo:Document,
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	rdf:type bibo:Document,
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<http://eprints.unpak.ac.id/id/eprint/11052#authors>
	rdf:_1 <http://eprints.unpak.ac.id/id/person/ext-a2b9329f9dc7dfd2c5f7f629c6b1dc28>;
	rdf:_2 <http://eprints.unpak.ac.id/id/person/ext-262feb1af93475b5607896ed72971ccc>;
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<http://eprints.unpak.ac.id/id/eprint/11052>
	<http://www.loc.gov/loc.terms/relators/THS> <http://eprints.unpak.ac.id/id/person/ext-7a65f2c56c12bed489843ca982569c09>,
		<http://eprints.unpak.ac.id/id/person/ext-99362aec8a22ad7574694d81244a8a33>,
		<http://eprints.unpak.ac.id/id/person/ext-a2b9329f9dc7dfd2c5f7f629c6b1dc28>;
	bibo:abstract "TIARA MURNIASIH CAHYA. 021122314. Cost of Goods Manufactured Analysis of \r\nMaggot Cultivation at Unit Waste Bank Siliwangi Bogor City. Di bawah bimbingan \r\nABEL GANDHY dan FITRA SYAFAAT. 2026.\r\nTujuan penelitian ini untuk menganalisis harga pokok produksi dalam usaha \r\nbudidaya larva lalat Black Soldier Fly (BSF) atau maggot di Bank Sampah Unit \r\nSiliwangi, Kota Bogor, menggunakan metode full costing. Analisis ini dilakukan untuk \r\nmengevaluasi efisiensi biaya produksi, membantu pengelola dalam menghitung dan\r\nmemudahkan dalam menentukan harga jual yang tepat dan lebih akurat, mengkaji \r\npotensi budidaya maggot sebagai solusi pengelolaan limbah organik dan alternatif \r\nyang ekonomis untuk pakan ternak.\r\nDalam penelitian ini digunakan metode deskriptif kuantitatif dengan \r\npengumpulan data yang dilakukan melalui observasi, wawancara, serta studi literatur.\r\nAnalisis data menggunakan perhitungan harga pokok produksi berdasarkan metode \r\nfull costing, yang mencakup biaya bahan baku, tenaga kerja langsung, biaya overhead \r\nvariabel, dan biaya overhead tetap. Alat yang digunakan untuk menganalisis data \r\nmenggunakan Microsoft Excel.\r\nHasil menunjukkan bahwa total biaya produksi sebesar Rp3.152.952/bulan \r\ndengan jumlah produksi sebanyak 480 kg menghasilkan harga pokok produksi sebesar \r\nRp6.569/kg, dengan keuntungan sebesar Rp431/kg sehingga keuntungan yang \r\ndiperoleh sebesar Rp207.048/bulan. Dengan harga pokok produksi yang rendah, \r\nbudidaya maggot dapat menjadi alternatif usaha yang berkelanjutan dan \r\nmenguntungkan yang menghasilkan produk bernilai ekonomi tinggi.\r\nKata kunci: black soldier fly, full costing, harga pokok produksi, Hermetia Illucens, \r\nmaggot"^^xsd:string;
	bibo:authorList <http://eprints.unpak.ac.id/id/eprint/11052#authors>;
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		<http://eprints.unpak.ac.id/id/person/ext-a2b9329f9dc7dfd2c5f7f629c6b1dc28>;
	dct:date "2026-05-25";
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	dct:subject <http://eprints.unpak.ac.id/id/subject/32>,
		<http://eprints.unpak.ac.id/id/subject/c>;
	dct:title "Cost of Goods Manufactured Analysis of \r\nMaggot Cultivation at Unit Waste Bank Siliwangi Bogor City"^^xsd:string;
	ep:hasDocument <http://eprints.unpak.ac.id/id/document/19815>,
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		<http://eprints.unpak.ac.id/id/document/19818>,
		<http://eprints.unpak.ac.id/id/document/19819>;
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		bibo:Thesis,
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		ep:ThesisEPrint;
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	skos:prefLabel "Manajemen keuangan" .

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	foaf:name "Program Studi Manajemen"^^xsd:string;
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	foaf:name "Fakultas Ekonomi dan Bisnis"^^xsd:string;
	rdf:type foaf:Organization .

<http://eprints.unpak.ac.id/id/person/ext-7a65f2c56c12bed489843ca982569c09>
	foaf:familyName "Gandhi"^^xsd:string;
	foaf:givenName "Abel"^^xsd:string;
	foaf:name "Abel Gandhi"^^xsd:string;
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<http://eprints.unpak.ac.id/id/person/ext-262feb1af93475b5607896ed72971ccc>
	foaf:familyName "Gandhy"^^xsd:string;
	foaf:givenName "Abel"^^xsd:string;
	foaf:name "Abel Gandhy"^^xsd:string;
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	foaf:familyName "Syafaat"^^xsd:string;
	foaf:givenName "Fitra"^^xsd:string;
	foaf:name "Fitra Syafaat"^^xsd:string;
	rdf:type foaf:Person .

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	foaf:familyName "Cahya"^^xsd:string;
	foaf:givenName "Tiara Murniasih"^^xsd:string;
	foaf:name "Tiara Murniasih Cahya"^^xsd:string;
	rdf:type foaf:Person .

