BAB IV ANALISIS DAN PEMBAHASAN
A. Analisis Deskriptif
Deskriptif variabel yang mempengaruhi laba bersih adalah efisiensi biaya bahan baku, efisiensi biaya tenaga kerja langsung dan efisiensi biaya overhead
pabrik yang merupakan perbandingan antara standar biaya dengan realisasi biaya. Varians positif maupun negatif dapat diabaikan karena hal ini berlaku harga
mutlak. Semakin kecil varians atau mendekati angka nol maka dapat dikatakan bahwa pengendalian biaya bahan baku, biaya tenaga kerja langsung dan biaya
overhead pabrik semakin efisien. Sedangkan perhitungan laba bersih menggunakan net profit margin yaitu dengan membanding laba bersih setelah
pajak dengan penjualan bersihnya. Semakin besar nilai net profit margin, maka semakin tinggi laba bersih yang diperoleh perusahaan.
1. Efisiensi Biaya Bahan Baku
Efisiensi biaya bahan baku merupakan cara perusahaan untuk meminimalkan biaya bahan bakunya untuk memperoleh laba bersih yang tinggi
dimana laba bersih tersebut mencerminkan kemampuan perusahaan dalam menghasilkan laba. Tabel 4.1 sampai dengan tabel 4.4 adalah perhitungan
efisiensi biaya bahan baku.
Universitas Sumatera Utara
Tabel 4.1 Perhitungan Efisiensi Biaya Bahan Baku Tahun 2006
NO. KEBUN
REALISASI STANDAR
VARIANS VARIANS
ABSOLUT KRITERIA NILAI
1 Aek N. Selatan 4,203,278,552 4,653,173,000
449,894,448 449,894,448
9.67 CE
3 2 Aek Nabara Utara
3,250,174,464 4,055,500,000 805,325,536
805,325,536 19.86
TE 1
3 Aek Raso 5,710,827,336 5,903,244,000
192,416,664 192,416,664
3.26 E
4 4 Aek Torop
6,687,037,020 6,166,383,000 520,654,020 520,654,020
8.44 E
4 5 Ambalutu
479,278,053 526,062,000
46,783,947 46,783,947
8.89 E
4 6 Bandar Selamat
3,024,284,321 2,659,526,000 364,758,321 364,758,321
13.72 CE
3 7 Bangun
1,318,374,937 1,540,573,000 222,198,063
222,198,063 14.42
CE 3
8 Batang Toru 955,649,498 1,045,268,000
89,618,502 89,618,502
8.57 E
4 9 Bukit Tujuh
3,808,304,751 4,262,100,000 453,795,249
453,795,249 10.65
CE 3
10 Dusun Ulu 5,387,374,594 5,416,912,000
29,537,406 29,537,406
0.55 E
4 11 Gunung Monako
2,942,070,521 2,696,418,000 245,652,521 245,652,521
9.11 E
4 12 Gunung Pamela
2,359,432,949 2,609,926,000 250,493,051
250,493,051 9.60
CE 3
13 Gunung Para 1,036,683,942
891,640,000 145,043,942 145,043,942
16.27 CE
3 14 Hapesong
898,123,818 948,960,000
50,836,182 50,836,182
5.36 E
4 15 Huta Padang
2,186,132,067 2,442,555,000 256,422,933
256,422,933 10.50
CE 3
16 Labuhan Haji 2,070,075,735 2,819,383,000
749,307,265 749,307,265
26.58 TE
1 17 Membang Muda
2,347,850,146 2,893,501,000 545,650,854
545,650,854 18.86
TE 1
18 Pulau Mandi 4,162,671,585 3,918,106,000 244,565,585
244,565,585 6.24
E 4
19 Rambutan 7,174,277,992 8,406,106,000 1,231,828,008
1,231,828,008 14.65
CE 3
20 Rantau Prapat 2,841,734,861 3,084,742,000
243,007,139 243,007,139
7.88 E
4 21 Sarang Ginting
843,523,976 967,001,000
123,477,024 123,477,024
12.77 CE
3 22 Sei Baruhur
2,813,300,967 4,502,283,000 1,688,982,033 1,688,982,033
37.51 STE
1 23 Sei Dadap
5,772,690,963 7,052,080,000 1,279,389,037 1,279,389,037
18.14 CE
3
Universitas Sumatera Utara
Lanjutan
Tabel 4.1 Perhitungan Efisiensi Biaya Bahan Baku Tahun 2006
NO. KEBUN
REALISASI STANDAR
VARIANS VARIANS
ABSOLUT KRITERIA NILAI
24 Sei Daun 8,195,977,715
7,404,668,000 791,309,715
791,309,715 10.69 CE
3 25 Sei Kebara
7,301,476,467 7,737,828,000
436,351,533 436,351,533
5.64 E
4 26 Sei Meranti
9,135,411,963 10,292,149,000
1,156,737,037 1,156,737,037 11.24
CE 3
27 Sei Putih 662,889,501
694,069,000 31,179,499
31,179,499 4.49
E 4
28 Sei Silau 3,406,721,592
3,185,620,000 221,101,592
211,101,592 6.63
E 4
29 Silau Dunia 2,767,888,150
2,769,852,000 1,963,850
1,963,850 0.07
E 4
30 Sisumut 5,558,677,393
6,758,555,000 1,199,877,607
1,199,877,607 17.75 CE
3 31 Tanah Raja
2,946,092,628 3,156,825,000
210,732,372 210,732,372
6.68 E
4 32 Torgamba
4,651,423,261 5,108,581,000
457,157,739 457,157,739
8.95 E
4 TOTAL
116,899,711,718 126,569,589,000
Sumber: PTPN III Persero, diolah
Universitas Sumatera Utara
Tabel 4.2 Perhitungan Efisiensi Biaya Bahan Baku Tahun 2007
NO. KEBUN
REALISASI STANDAR
VARIANS VARIANS
ABSOLUT KRITERIA
NILAI
1 Aek N. Selatan 1,919,204,294
1,494,501,000 424,703,294
424,703,294 28.42 CE
3 2 Aek Nabara Utara
5,107,088,334 4,648,410,000
458,678,334 458,678,334
9.87 E
4 3 Aek Raso
5,414,055,031 5,919,580,000
505,524,969 505,524,969
8.54 E
4 4 Aek Torop
6,016,057,852 6,342,535,000
326,477,148 326,477,148
5.15 E
4 5 Ambalutu
2,505,216,021 2,324,988,000
180,228,021 180,228,021
7.75 E
4 6 Bandar Selamat
6,732,720,403 7,026,324,000
293,603,597 293,603,597
4.18 E
4 7 Bangun
2,888,491,675 2,605,977,000
282,514,675 282,514,675 10.84
E 4
8 Batang Toru 1,065,521,704
1,118,129,000 52,607,296
52,607,296 4.70
E 4
9 Bukit Tujuh 3,555,895,571
4,375,731,000 819,835,429
819,835,429 18.74 E
4 10 Dusun Ulu
6,654,279,567 7,000,371,000
346,091,433 346,091,433
4.94 E
4 11 Gunung Monako
5,217,054,724 5,013,261,000
203,793,724 203,793,724
4.07 E
4 12 Gunung Pamela
4,131,395,938 3,645,937,000
485,458,938 485,458,938 13.32
E 4
13 Gunung Para 1,340,248,942
1,326,179,000 14,069,942
14,069,942 1.06
E 4
14 Hapesong 1,024,116,094
926,961,000 97,155,094
97,155,094 10.48 E
4 15 Huta Padang
2,718,000,418 2,895,619,000
177,618,582 177,618,582
6.13 E
4 16 Labuhan Haji
3,377,268,576 3,079,866,000
297,402,576 297,402,576
9.66 E
4 17 Membang Muda
3,257,842,038 3,172,340,000
85,502,038 85,502,038
2.70 E
4 18 Pulau Mandi
6,163,310,802 6,042,672,000
120,638,802 120,638,802
2.00 E
4 19 Rambutan
9,322,079,372 8,250,608,000 1,071,471,372
1,071,471,372 12.99 E
4 20 Rantau Prapat
3,507,259,335 2,989,586,000
517,673,335 517,573,335 17.31
E 4
21 Sarang Ginting 887,859,935
908,276,000 20,416,065
20,416,065 2.25
E 4
22 Sei Baruhur 60,849,283
431,059,000 370,209,717
370,209,717 85.88 STE
1 23
Sei Dadap 7,663,916,950
7,384,712,000 279,204,950
279,204,950 3.78
E 4
Universitas Sumatera Utara
Lanjutan Tabel 4.2
Perhitungan Efisiensi Biaya Bahan Baku Tahun 2007 NO.
KEBUN REALISASI
STANDAR VARIANS
VARIANS ABSOLUT
KRITERIA NILAI
24 Sei Daun 5,398,708,828
5,077,903,000 320,805,828
320,805,828 6.32
E 4
25 Sei Kebara 8,132,020,562
6,717,822,000 1,414,198,562 1,414,198,562
21.05 E
4 26 Sei Meranti
7,462,977,949 7,762,359,000
299,381,051 299,381,051
3.86 E
4 27 Sei Putih
809,540,465 820,012,000
10,471,535 10,471,535
1.28 E
4 28 Sei Silau
4,697,412,799 4,678,256,000
19,156,799 19,156,799
0.41 E
4 29 Silau Dunia
3,945,776,332 4,572,043,000
626,266,668 626,266,668
13.70 E
4 30 Sisumut
9,693,137,437 7,662,025,000 2,031,112,437
2,031,112,437 26.51
CE 3
31 Tanah Raja 4,207,506,676
4,743,884,000 536,377,324
536,377,324 11.31
E 4
32 Torgamba 1,146,539,827
1,055,140,000 91,399,827
91,399,827 8.66
E 4
TOTAL 136,365,490,578 132,367,678,000
Sumber: PTPN III Persero, diolah
Universitas Sumatera Utara
Tabel 4.3 Perhitungan Efisiensi Biaya Bahan Baku Tahun 2008
NO. KEBUN
REALISASI STANDAR
VARIANS VARIANS
ABSOLUT KRITERIA
NILAI
1 Aek N. Selatan 5,924,104,522
4,443,737,000 1,480,367,522 1,480,367,522 33.31
CE 3
2 Aek Nabara Utara 10,457,014,446
9,933,398,000 523,616,446
523,616,446 5.27
E 4
3 Aek Raso 13,362,353,374
9,080,067,000 4,282,286,374 4,282,286,374 47.16
TE 1
4 Aek Torop 12,203,073,363
10,901,861,000 1,301,212,363 1,301,212,363 11.94
E 4
5 Ambalutu 6,641,918,034
7,583,977,000 942,058,966
942,058,966 12.42 E
4 6 Bandar Selamat
16,279,251,323 13,546,746,000 2,732,505,323
2,732,505,323 20.17 CE
3 7 Bangun
5,625,722,811 5,842,655,000
216,932,189 216,932,189
3.71 E
4 8 Batang Toru
3,153,605,562 3,086,750,000
66,855,562 66,855,562
2.17 E
4 9 Bukit Tujuh
12,202,718,576 9,710,519,000 2,492,199,576
2,492,199,576 25.66 CE
3 10 Dusun Ulu
20,228,373,622 17,519,126,000 2,709,247,622
2,709,247,622 15.46 E
4 11 Gunung Monako
9,335,765,785 9,642,011,000
306,245,215 306,245,215
3.18 E
4 12 Gunung Pamela
7,885,275,545 7,980,428,000
95,152,455 95,152,455
1.19 E
4 13 Gunung Para
2,549,222,987 2,697,029,000
147,806,013 147,806,013
5.48 E
4 14 Hapesong
2,241,464,448 1,840,334,000
401,130,448 401,130,448 21.80
CE 3
15 Huta Padang 7,087,687,952
8,083,364,000 995,676,048
995,676,048 12.32 E
4 16 Labuhan Haji
9,042,200,053 7,279,067,000 1,763,133,053
1,763,133,053 24.22 CE
3 17 Membang Muda
7,200,759,970 7,018,489,000
182,270,970 182,270,970
2.60 E
4 18 Pulau Mandi
13,345,680,268 11,569,065,000 1,776,615,268
1,776,615,268 15.36 E
4 19 Rambutan
20,167,858,839 20,830,302,000
662,443,161 662,443,161
3.18 E
4 20 Rantau Prapat
9,132,735,932 8,645,484,000
487,251,932 487,251,932
5.64 E
4 21 Sarang Ginting
1,896,767,452 2,005,265,000
108,497,548 108,497,548
5.41 E
4 22 Sei Baruhur
5,226,093,366 6,073,839,000
847,745,634 847,745,634 13.96
E 4
23 Sei Dadap 20,505,504,488
16,443,109,000 4,062,395,488 4,062,395,488 24.71
CE 3
Universitas Sumatera Utara
Lanjutan Tabel 4.3
Perhitungan Efisiensi Biaya Bahan Baku Tahun 2008 NO.
KEBUN REALISASI
STANDAR VARIANS
VARIANS ABSOLUT
KRITERIA NILAI
24 Sei Daun 19,683,167,048
11,555,012,000 8,128,155,048 8,128,155,048 70.34
STE 1
25 Sei Kebara 23,903,803,161
17,836,948,000 6,066,855,161 6,066,855,161 34.01
CE 3
26 Sei Meranti 16,796,425,038
16,746,302,000 50,123,038
50,123,038 0.30
E 4
27 Sei Putih 1,693,324,832
1,696,613,000 3,288,168
3,288,168 0.19
E 4
28 Sei Silau 10,693,778,134
11,370,350,000 676,571,866
676,571,866 5.95
E 4
29 Silau Dunia 7,105,068,476
7,840,441,000 735,372,524
735,372,524 9.38
E 4
30 Sisumut 22,468,512,811
23,611,088,000 1,142,575,189
1,142,575,189 4.84
E 4
31 Tanah Raja 10,577,034,761
9,219,620,000 1,357,414,761 1,357,414,761 14.72
E 4
32 Torgamba 908,254,748
2,175,392,000 1,267,137,252
1,267,137,252 58.25 STE
1 Sei Daun
19,683,167,048 11,555,012,000 8,128,155,048
8,128,155,048 70.34 STE
1
Sumber: PTPN III Persero, diolah
Universitas Sumatera Utara
Tabel 4.4 Perhitungan Efisiensi Biaya Bahan Baku Tahun 2009
NO. KEBUN
REALISASI STANDAR
VARIANS VARIANS
ABSOLUT KRITERIA
NILAI
1 Aek N. Selatan 12,831,789,611
14,410,116,000 1,578,326,389
1,578,326,389 10.95 E
4 2 Aek Nabara Utara
14,793,041,818 12,085,235,000 2,707,806,818
2,707,806,818 22.41 E
4 3 Aek Raso
14,704,448,797 13,581,450,000 1,122,998,797
13,122,998,797 96.62 STE
1 4 Aek Torop
14,406,682,886 12,983,763,000 1,422,919,886
12,422,919,886 95.68 STE
1 5 Ambalutu
14,698,330,401 17,953,832,000
3,255,501,599 3,255,501,599 18.13
E 4
6 Bandar Selamat 19,404,836,246
23,759,985,000 4,355,148,754
4,355,148,754 18.33 E
4 7 Bangun
9,082,635,844 10,614,942,000
1,532,306,156 1,532,306,156 14.44
E 4
8 Batang Toru 4,958,001,100
4,462,831,000 495,170,100
495,170,100 11.10 E
4 9 Bukit Tujuh
5,585,711,823 8,220,731,000
2,635,019,177 2,635,019,177 32.05
CE 3
10 Dusun Ulu 23,908,030,172
27,348,019,000 3,439,988,828
3,439,988,828 12.58 E
4 11 Gunung Monako
13,079,217,270 13,503,903,000
424,685,730 424,685,730
3.14 E
4 12 Gunung Pamela
10,351,906,566 10,084,243,000
267,663,566 267,663,520
2.65 E
4 13 Gunung Para
3,660,213,734 3,089,699,000
570,514,734 570,514,734 18.47
E 4
14 Hapesong 3,008,111,547
2,068,385,000 939,726,547
939,726,574 45.43 CE
3 15 Huta Padang
15,232,153,124 16,738,041,000
1,505,887,876 1,505,887,876
9.00 E
4 16 Labuhan Haji
11,082,983,185 10,287,861,000
795,122,185 795,122,185
7.73 E
4 17 Membang Muda
10,029,019,346 8,729,508,000 1,299,511,346
1,299,511,346 14.89 E
4 18 Pulau Mandi
18,819,852,618 19,399,249,000
579,396,382 579,396,382
2.99 E
4 19 Rambutan
24,115,803,526 26,235,982,000
2,120,178,474 2,120,178,474
8.08 E
4 20 Rantau Prapat
11,280,017,208 10,613,382,000
666,635,208 666,635,208
6.28 E
4 21 Sarang Ginting
2,681,812,069 2,122,075,000
559,737,069 559,737,069 26.38
CE 3
22 Sei Baruhur 9,683,130,114
9,775,573,000 92,442,886
92,442,886 0.95
E 4
23 Sei Dadap 22,227,755,434
24,912,126,000 2,684,370,566
2,684,370,566 10.78 E
4
Universitas Sumatera Utara
Lanjutan Tabel 4.4
Perhitungan Efisiensi Biaya Bahan Baku Tahun 2009 NO.
KEBUN REALISASI
STANDAR VARIANS
VARIANS ABSOLUT
KRITERIA NILAI
24 Sei Daun 373,136,780
234,929,000 138,207,780
138,207,780 58.83 TE
1 25 Sei Kebara
31,495,872,622 31,360,427,000
135,445,622 135,445,622
0.43 E
4 26 Sei Meranti
1,123,020,379 965,951,000
157,069,379 157,069,379 16.26
E 4
27 Sei Putih 2,077,952,577
1,858,503,000 219,449,577
219,449,577 11.81 E
4 28 Sei Silau
17,661,556,081 15,459,185,000 2,202,371,081
2,202,371,081 14.25 E
4 29 Silau Dunia
10,214,519,093 10,389,315,000
174,795,907 174,795,907
1.68 E
4 30 Sisumut
40,318,549,875 42,750,027,000
2,431,477,125 2,431,477,125
5.69 E
4 31 Tanah Raja
12,073,646,470 13,351,127,000
1,277,480,530 1,277,480,530
9.57 E
4 32 Torgamba
5,092,573,394 8,133,316,000
3,040,742,606 3,040,742,606 37.39
CE 3
Sei Daun 411,223,674,474 428,189,373,000
Sumber: PTPN III Persero, diolah
Universitas Sumatera Utara
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
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