Tabel 4.1 sampai dengan tabel 4.4 menunjukkan perhitungan kriteria dan nilai efisiensi biaya bahan baku tahun 2006 – 2009.
Perhitungan tersebut terlihat bahwa biaya bahan baku pada PTPN III Persero Medan sudah efisien, hanya beberapa biaya bahan baku pada
kebun yang belum efisien yang dapat ditunjukkan dari persentase antara varians absolut dengan biaya standar dimana semakin kecil persentsenya,
maka biaya bahan baku tersebut akan semakin efisien.
2. Efisiensi Biaya Tenaga Kerja Langsung
Efisiensi biaya tenaga kerja langsung adalah biaya tenaga kerja langsung yang digunakan untuk proses produksi, dimana biaya tersebut harus
diminimalkan agar dapat memperoleh laba yang optimal. Tabel 4.5 sampai tabel 2.8 adalah perhitungan efisiensi biaya tenaga kerja langsung.
Universitas Sumatera Utara
Tabel 4.5 Perhitungan Efisiensi Biaya Tenaga Kerja Langsung Tahun 2006
NO. KEBUN
REALISASI STANDAR
VARIANS VARIANS
ABSOLUT KRITERIA NILAI
1 A. Nabara Selatan 905,099,265
813,752,000 91,347,265
91,347,265 11.22544 E
4 2 Aek Nabara Utara
372,200,209 353,274,000
18,926,209 18,926,209 5.357374
E 4
3 Aek Raso 754,131,938
514,184,000 239,947,938 239,947,938 46.66577
KE 2
4 Aek Torop 1,578,615,792
1,234,423,000 344,192,792 344,192,792 27.88289
CE 3
5 Ambalutu 59,666,472
38,930,000 20,736,472
20,736,472 53.26605 KE
2 6 Bandar Selamat
443,396,579 506,771,000
63,374,421 63,374,421 12.50553
E 4
7 Bangun 132,341,408
170,077,000 37,735,592
37,735,592 22.18736 CE
3 8 Batang Toru
154,214,000 155,490,000
1,276,000 1,276,000 0.820632
E 4
9 Bukit Tujuh 663,326,247
397,175,000 266,151,247 266,151,247 67.01108
STE 1
10 Dusun Ulu 623,022,609
459,252,000 163,770,609 163,770,609 35.66029
CE 3
11 Gunung Monako 354,866,087
454,790,000 99,923,913
99,923,913 21.97144 CE
3 12 Gunung Pamela
332,768,291 311,475,000
21,293,291 21,293,291 6.836276
E 4
13 Gunung Para 166,016,458
118,793,000 47,223,458
47,223,458 39.75273 KE
2 14 Hapesong
98,729,307 70,512,000
28,217,307 28,217,307 40.01774
KE 2
15 Huta Padang 664,429,965
539,946,000 124,483,965 124,483,965 23.05489
CE 3
16 Labuhan Haji 176,264,507
194,471,000 18,206,493
18,206,493 9.362061 E
4 17 Membang Muda
449,501,304 381,868,000
67,633,304 67,633,304 17.71117
E 4
18 Pulau Mandi 400,829,750
345,297,000 55,532,750
55,532,750 16.0826
E 4
19 Rambutan 692,670,107
502,868,000 189,802,107 189,802,107 37.74392
KE 2
20 Rantau Prapat 460,765,885
418,717,000 42,048,885
42,048,885 10.04232 E
4 21 Sarang Ginting
85,380,752 49,327,000
36,053,752 36,053,752 73.09131
STE 1
22 Sei Baruhur 1,465,899,726
964,832,000 501,067,726 501,067,726 51.93316
KE 2
23 Sei Dadap 727,629,131
706,987,000 20,642,131
20,642,131 2.919733 E
4
Universitas Sumatera Utara
Lanjutan Tabel 4.5
Perhitungan Efisiensi Biaya Tenaga Kerja Langsung Tahun 2006 NO.
KEBUN REALISASI
STANDAR VARIANS
VARIANS ABSOLUT
KRITERIA NILAI
24 Sei Daun 1,354,065,792
1,260,914,000 93,151,792
93,151,792 7.38764
E 4
25 Sei Kebara 759,114,272
635,368,000 123,746,272 123,746,272 19.47631
CE 3
26 Sei Meranti 1,734,208,845
1,521,137,000 213,071,845 213,071,845 14.00741
E 4
27 Sei Putih 40,514,924
72,284,000 31,769,076
31,769,076 43.95036 KE
2 28 Sei Silau
378,893,212 506,376,000
127,482,788 127,482,788 25.17552
CE 3
29 Silau Dunia 431,723,589
352,205,000 79,518,589
79,518,589 22.57736 CE
3 30 Sisumut
527,766,459 454,393,000
73,373,459 73,373,459 16.14758
E 4
31 Tanah Raja 311,767,843
252,635,000 59,132,843
59,132,843 23.40643 CE
3 32 Torgamba
921,466,630 783,894,000 137,572,630
137,572,630 17.5499
E 4
TOTAL 18,221,287,355 15,542,417,000
Sumber: PTPN III Persero, diolah
Universitas Sumatera Utara
Tabel 4.6 Perhitungan Efisiensi Biaya Tenaga Kerja Langsung Tahun 2007
NO. KEBUN
REALISASI STANDAR
VARIANS VARIANS
ABSOLUT KRITERIA NILAI
1 A. Nabara Selatan 714,278,658
674,183,000 40,095,658
40,095,658 5.95
E 4
2 Aek Nabara Utara 472,055,155
515,018,000 42,962,845
42,962,845 8.34
E 4
3 Aek Raso 790,543,417
701,535,000 89,008,417
89,008,417 12.69
CE 3
4 Aek Torop 1,653,117,313
1,189,411,000 463,706,313 463,706,313
38.99 STE
1 5 Ambalutu
237,592,335 278,315,000
40,722,665 40,722,665
14.63 CE
3 6 Bandar Selamat
895,342,297 968,915,000
73,572,703 73,572,703
7.59 E
4 7 Bangun
351,379,148 257,805,000
93,574,148 93,574,148
36.30 STE
1 8 Batang Toru
154,196,254 145,895,000
8,301,254 8,301,254
5.69 E
4 9 Bukit Tujuh
453,924,856 573,230,000
119,305,144 119,305,144
20.81 CE
3 10 Dusun Ulu
820,012,422 554,835,000 265,177,422
265,177,422 47.79
STE 1
11 Gunung Monako 640,584,077
805,899,000 165,314,923
165,314,923 20.51
CE 3
12 Gunung Pamela 572,090,147
516,502,000 55,588,147
55,588,147 10.76
E 4
13 Gunung Para 166,529,060
118,133,000 48,396,060
48,396,060 40.97
STE 1
14 Hapesong 112,312,447
125,502,000 13,189,553
13,189,553 10.51
E 4
15 Huta Padang 449,853,142
389,016,000 60,837,142
60,837,142 15.64
CE 3
16 Labuhan Haji 168,773,436
126,878,000 41,895,436
41,895,436 33.02
KE 2
17 Membang Muda 502,919,318
346,476,000 156,443,318 156,443,318
45.15 STE
1 18 Pulau Mandi
679,794,682 746,032,000
66,237,318 66,237,318
8.88 E
4 19 Rambutan
746,765,910 690,499,000
56,266,910 56,266,910
8.15 E
4 20 Rantau Prapat
414,818,890 388,826,000
25,992,890 23,992,890
6.17 E
4 21 Sarang Ginting
117,288,984 129,218,000
11,929,016 11,929,016
9.23 E
4 22 Sei Baruhur
1,405,053,753 1,202,593,000 202,460,753
202,460,753 16.84
CE 3
23 Sei Dadap 932,382,527
831,068,000 101,314,527 101,314,527
12.19 CE
3
Universitas Sumatera Utara
Lanjutan Tabel 4.6
Perhitungan Efisiensi Biaya Tenaga Kerja Langsung Tahun 2007 NO.
KEBUN REALISASI
STANDAR VARIANS
VARIANS ABSOLUT
KRITERIA NILAI
24 849,722,276
818,071,000 31,651,276
31,651,276 3.87
E 4
849,722,276 25
1,665,090,635 1,332,619,000
332,471,635 332,471,635
24.95 KE
2 1,665,090,635
26 64,884,409
94,255,000 29,370,591
29,370,591 31.16
KE 2
64,884,409 27
523,366,889 582,332,000
58,965,111 58,965,111
10.13 E
4 523,366,889
28 676,366,102
714,208,000 37,841,898
37,841,898 5.30
E 4
676,366,102 29
770,786,555 611,034,000
159,752,555 159,752,555
26.14 KE
2 770,786,555
30 543,829,490
374,360,000 169,469,490
169,469,490 45.27
STE 1
543,829,490 31
914,264,217 748,870,000
165,394,217 165,394,217
22.09 CE
3 914,264,217
32 849,722,276
818,071,000 31,651,276
31,651,276 3.87
E 4
849,722,276 TOTAL
22,717,418,048 21,033,555,000 Sumber: PTPN III Persero, diolah
Universitas Sumatera Utara
Tabel 4.7 Perhitungan Efisiensi Biaya Tenaga Kerja Langsung Tahun 2008
NO. KEBUN
REALISASI STANDAR
VARIANS VARIANS
ABSOLUT KRITERIA NILAI
1 A. Nabara Selatan 499,328,412
449,710,000 49,618,412
49,618,412 11.03
E 4
2 Aek Nabara Utara 523,757,565
512,951,000 10,806,565
10,806,565 2.11
E 4
3 Aek Raso 653,185,220
700,254,000 47,068,780
47,068,780 6.72
E 4
4 Aek Torop 1,453,780,443
1,404,930,000 48,850,443
48,850,443 3.48
E 4
5 Ambalutu 380,725,002
409,686,000 28,960,998
28,960,998 7.07
E 4
6 Bandar Selamat 1,017,492,623
827,608,000 189,884,623 189,884,623
22.94 CE
3 7 Bangun
396,828,093 373,088,000
23,740,093 23,740,093
6.36 E
4 8 Batang Toru
214,827,043 177,320,000
37,507,043 37,507,043
21.15 CE
3 9 Bukit Tujuh
610,471,076 536,515,000
73,956,076 73,956,076
13.78 E
4 10 Dusun Ulu
1,219,319,727 1,013,663,000 205,656,727
205,656,727 20.29
CE 3
11 Gunung Monako 635,976,998
640,750,000 4,773,002
4,773,002 0.74
E 4
12 Gunung Pamela 544,193,309
607,581,000 63,387,691
63,387,691 10.43
E 4
13 Gunung Para 170,400,682
163,112,000 7,288,682
7,288,682 4.47
E 4
14 Hapesong 130,650,017
143,456,000 12,805,983
12,805,983 8.93
E 4
15 Huta Padang 615,352,976
458,936,000 156,416,976 156,416,976
34.08 CE
3 16 Labuhan Haji
357,809,693 441,942,000
84,132,307 84,132,307
19.04 E
4 17 Membang Muda
492,409,415 420,126,000
72,283,415 72,283,415
17.21 E
4 18 Pulau Mandi
742,632,041 665,628,000
77,004,041 77,004,041
11.57 E
4 19 Rambutan
951,226,151 942,000,000
9,226,151 9,226,151
0.98 E
4 20 Rantau Prapat
616,803,640 593,633,000
23,170,640 23,170,640
3.90 E
4 21 Sarang Ginting
106,776,823 132,076,000
25,299,177 25,299,177
19.16 E
4 22 Sei Baruhur
1,605,630,133 1,252,037,000 353,593,133
353,593,133 28.24
CE 3
23 Sei Dadap 858,039,911
1,281,829,000 423,789,089
423,789,089 33.06
CE 3
Universitas Sumatera Utara
Lanjutan Tabel 4.6
Perhitungan Efisiensi Biaya Tenaga Kerja Langsung Tahun 2008 NO.
KEBUN REALISASI
STANDAR VARIANS
VARIANS ABSOLUT
KRITERIA NILAI
24 Sei Daun 1,419,467,417
1,104,356,000 315,111,417 315,111,417
28.53 CE
3 25 Sei Kebara
1,132,776,892 813,437,000 319,339,892
319,339,892 39.26
CE 3
26 Sei Meranti 1,100,518,691
1,245,134,000 144,615,309
144,615,309 11.61
E 4
27 Sei Putih 105,123,686
102,188,000 2,935,686
2,935,686 2.87
E 4
28 Sei Silau 859,943,801
480,694,000 379,249,801 379,249,801
78.90 STE
1 29 Silau Dunia
761,377,282 768,166,000
6,788,718 6,788,718
0.88 E
4 30 Sisumut
1,102,021,611 1,060,119,000
41,902,611 41,902,611
3.95 E
4 31 Tanah Raja
587,927,898 448,472,000 139,455,898
139,455,898 31.10
CE 3
32 Torgamba 850,643,777
862,158,000 11,514,223
11,514,223 1.34
E 4
TOTAL 22,717,418,048 21,033,555,000
Sumber: PTPN III Persero, diolah
Universitas Sumatera Utara
Tabel 4.8 Perhitungan Efisiensi Biaya Tenaga Kerja Langsung Tahun 2009
NO. KEBUN
REALISASI STANDAR
VARIANS VARIANS
ABSOLUT KRITERIA NILAI
1 A. Nabara Selatan 514,206,213
446,599,000 67,607,213
67,607,213 15.14
CE 3
2 Aek Nabara Utara 513,312,536
604,855,000 91,542,464
91,542,464 15.13
CE 3
3 Aek Raso 662,350,686
709,829,000 47,478,314
47,478,314 6.69
E 4
4 Aek Torop 1,414,066,823
1,707,014,000 292,947,177
292,947,177 17.16
KE 2
5 Ambalutu 618,356,476
608,439,000 9,917,476
9,917,476 1.63
E 4
6 Bandar Selamat 1,051,599,334
1,051,883,000 283,666
283,666 0.03
E 4
7 Bangun 481,494,691
469,217,000 12,277,691
12,277,691 2.62
E 4
8 Batang Toru 243,388,572
271,403,000 28,014,428
28,014,428 10.32
CE 3
9 Bukit Tujuh 747,690,347
759,337,000 11,646,653
11,646,653 1.53
E 4
10 Dusun Ulu 1,489,598,339
1,633,003,000 143,404,661
143,404,661 8.78
CE 3
11 Gunung Monako 744,716,532
561,742,000 182,974,532 182,974,532
32.57 STE
1 12 Gunung Pamela
871,110,520 801,943,000
69,167,520 69,167,520
8.62 CE
3 13 Gunung Para
156,006,519 158,752,000
2,745,481 2,745,481
1.73 E
4 14 Hapesong
143,241,522 118,819,000
24,422,522 24,422,522
20.55 KE
2 15 Huta Padang
1,083,385,248 1,192,022,000
108,636,752 108,636,752
9.11 CE
3 16 Labuhan Haji
474,425,014 487,920,000
13,494,986 13,494,986
2.77 E
4 17 Membang Muda
476,980,261 506,072,000
29,091,739 29,091,739
5.75 E
4 18 Pulau Mandi
810,146,221 879,790,000
69,643,779 69,643,779
7.92 E
4 19 Rambutan
851,723,246 1,169,641,000
317,917,754 317,917,754
27.18 STE
1 20 Rantau Prapat
589,347,435 708,453,000
119,105,565 119,105,565
16.81 KE
2 21 Sarang Ginting
156,429,528 123,480,000
32,949,528 32,949,528
26.68 STE
1 22 Sei Baruhur
657,812,150 716,532,000
58,719,850 58,719,850
8.20 CE
3 23 Sei Dadap
965,702,469 1,261,767,000
296,064,531 296,064,531
23.46 KE
2
Universitas Sumatera Utara
Lanjutan Tabel 4.8
Perhitungan Efisiensi Biaya Tenaga Kerja Langsung Tahun 2009 NO.
KEBUN REALISASI
STANDAR VARIANS
VARIANS ABSOLUT
KRITERIA NILAI
24 Sei Daun 1,366,488,869
1,276,849,000 89,639,869
89,639,869 7.02
E 4
25 Sei Kebara 1,450,751,924
1,592,209,000 141,457,076
141,457,076 8.88
CE 3
26 Sei Meranti 1,598,891,345
1,599,671,000 779,655
779,655 0.05
E 4
27 Sei Putih 133,804,689
118,192,000 15,612,689
15,612,689 13.21
CE 3
28 Sei Silau 1,229,361,709
1,085,345,000 144,016,709 144,016,709
13.27 CE
3 29 Silau Dunia
645,678,861 768,488,000
122,809,139 122,809,139
15.98 CE
3 30 Sisumut
1,512,702,841 1,674,410,000
161,707,159 161,707,159
9.66 CE
3 31 Tanah Raja
600,638,031 759,051,000
158,412,969 158,412,969
20.87 KE
2 32 Torgamba
666,315,870 685,728,000
19,412,130 19,412,130
2.83 E
4
TOTAL 24,921,724,821 26,508,455,000
Sumber: PTPN III Persero, diolah
Universitas Sumatera Utara
Tabel 4.5 sampai dengan tabel 4.8 menunjukkan perhitungan kriteria dan nilai efisiensi biaya tenaga kerja langsung pada PTPN III
Persero tahun 2006 – 2009. Tabel tersebut menjelaskan bahwa tenaga kerja langsung pada PTPN III Persero Medan tersebut sudah efisien
ataupun cukup efisien, hanya beberapa biaya tenaga kerja langsung pada kebun yang belum efisien yang dapat ditunjukkan dari persentase antara
varians absolut dengan biaya standar dimana semakin kecil persentsenya, maka biaya tenaga kerja langsung tersebut akan semakin efisien.
3. Efisiensi Biaya Overhead Pabrik
