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
Efisiensi biaya overhead pabrik merupakan meminimalkan biaya overhead pabrik yang digunakan untuk proses produksi agar dapat
menghasilkan laba yang tinggi, di mana laba yang tinggi berarti bahwa perusahaan sudah mampu menghasilkan laba yang optimal. Tabel 4.9 sampai
dengan tabel 4.12 adalah tabel perhitungan efisiensi biaya overhead pabrik tahun 2006 sampai dengan tahun 2009.
Universitas Sumatera Utara
Tabel 4.9 Perhitungan Efisiensi Biaya Overhead Pabrik Tahun 2006
NO. KEBUN
REALISASI STANDAR
VARIANS VARIANS
ABSOLUT KRITERIA NILAI
1 A. Nabara Selatan 34,789,256,020
32,684,738,000 2,104,518,020 2,104,518,020
6.43884 E
4 2 Aek Nabara Utara
16,124,635,132 13,268,300,000 2,856,335,132
2,856,335,132 21.52751 CE
3 3 Aek Raso
27,337,311,196 20,475,505,000 6,861,806,196
6,861,806,196 33.51227 KE
2 4 Aek Torop
42,815,485,521 34,420,792,000 8,394,693,521
8,394,693,521 24.38844 CE
3 5 Ambalutu
3,234,437,347 2,113,717,000 1,120,720,347
1,120,720,347 53.02131 STE
1 6 Bandar Selamat
20,631,194,894 14,735,191,000 5,896,003,894
5,896,003,894 40.01308 KE
2 7 Bangun
8,681,519,821 5,441,037,000 3,240,482,821
3,240,482,821 59.55635 STE
1 8 Batang Toru
5,652,018,787 4,451,971,000 1,200,047,787
1,200,047,787 26.95543 CE
3 9 Bukit Tujuh
22,372,592,212 20,059,025,000 2,313,567,212
2,313,567,212 11.5338
E 4
10 Dusun Ulu 20,402,782,050
18,211,476,000 2,191,306,050 2,191,306,050 12.03256
E 4
11 Gunung Monako 16,239,920,070
11,569,410,000 4,670,510,070 4,670,510,070 40.36947
KE 2
12 Gunung Pamela 14,732,191,652
12,485,772,000 2,246,419,652 2,246,419,652 17.99184
CE 3
13 Gunung Para 7,091,619,750
4,838,098,000 2,253,521,750 2,253,521,750 46.57867
STE 1
14 Hapesong 5,547,268,494
4,832,733,000 714,535,494
714,535,494 14.78533 CE
3 15 Huta Padang
19,381,815,212 18,083,119,000 1,298,696,212
1,298,696,212 7.181815 E
4 16 Labuhan Haji
13,668,426,281 10,659,695,000 3,008,731,281
3,008,731,281 28.2253
CE 3
17 Membang Muda 11,541,130,977
9,554,378,000 1,986,752,977 1,986,752,977 20.79416
CE 3
18 Pulau Mandi 16,611,364,296
13,280,573,000 3,330,791,296 3,330,791,296 25.08018
CE 3
19 Rambutan 29,834,454,837
28,639,688,000 1,194,766,837 1,194,766,837 4.171717
E 4
20 Rantau Prapat 14,121,149,179
10,516,589,000 3,604,560,179 3,604,560,179 34.27499
KE 2
21 Sarang Ginting 4,194,211,896
3,099,504,000 1,094,707,896 1,094,707,896 35.31881
KE 2
22 Sei Baruhur 37,906,862,089
28,826,178,000 9,080,684,089 9,080,684,089 31.50152
KE 2
23 Sei Dadap 30,942,062,626
27,947,571,000 2,994,491,626 2,994,491,626 10.71468
E 4
Universitas Sumatera Utara
Lanjutan Tabel 4.9
Perhitungan Efisiensi Biaya Overhead Pabrik Tahun 2006 NO.
KEBUN REALISASI
STANDAR VARIANS
VARIANS ABSOLUT
KRITERIA NILAI
24 Sei Daun 53,040,148,081
50,967,818,000 2,072,330,081 2,072,330,081 4.065958
E 4
25 Sei Kebara 36,387,796,707
29,386,483,000 7,001,313,707 7,001,313,707 23.82495
CE 3
26 Sei Meranti 53,248,204,789
44,130,475,000 9,117,729,789 9,117,729,789 20.66085
CE 3
27 Sei Putih 3,077,114,324
3,046,775,000 30,339,324
30,339,324 0.995785 E
4 28 Sei Silau
12,507,555,092 11,420,996,000 1,086,559,092
1,086,559,092 9.513698 E
4 29 Silau Dunia
15,322,667,449 10,469,527,000 4,853,140,449
4,853,140,449 46.35492 STE
1 30 Sisumut
18,361,196,068 16,259,772,000 2,101,424,068
2,101,424,068 12.92407 E
4 31 Tanah Raja
15,327,915,577 12,074,546,000 3,253,369,577
3,253,369,577 26.94403 CE
3 32 Torgamba
37,538,128,778 34,959,512,000 2,578,616,778
2,578,616,778 7.376009 E
4
TOTAL 668,664,437,204 562,910,964,000
Sumber: PTPN III Persero, diolah
Universitas Sumatera Utara
Tabel 4.10 Perhitungan Efisiensi Biaya Overhead Pabrik Tahun 2007
NO. KEBUN
REALISASI STANDAR
VARIANS VARIANS
ABSOLUT KRITERIA NILAI
1 A.Nabara Selatan 27,214,775,074
27,249,226,000 34,450,926
34,450,926 0.13
E 4
2 Aek Nabara Utara 18,544,120,304
18,074,655,000 469,465,304
469,465,304 2.60
E 4
3 Aek Raso 27,340,550,031
20,786,393,000 6,554,157,031 6,554,157,031 31.53
STE 1
4 Aek Torop 37,723,588,489
34,888,441,000 2,835,147,489 2,835,147,489
8.13 E
4 5 Ambalutu
7,526,403,430 7,396,822,000
129,581,430 129,581,430
1.75 E
4 6 Bandar Selamat
28,789,384,268 27,069,431,000 1,719,953,268
1,719,953,268 6.35
E 4
7 Bangun 12,923,908,459
9,577,756,000 3,346,152,459 3,346,152,459 34.94
STE 1
8 Batang Toru 7,244,311,520
7,407,319,000 163,007,480
163,007,480 2.20
E 4
9 Bukit Tujuh 20,134,955,697
18,889,740,000 1,245,215,697 1,245,215,697
6.59 E
4 10 Dusun Ulu
25,107,710,714 21,841,405,000 3,266,305,714
3,266,305,714 14.95 CE
3 11 Gunung Monako
26,701,064,118 23,222,840,000 3,478,224,118
3,478,224,118 14.98 CE
3 12 Gunung Pamela
19,073,905,218 17,564,715,000 1,509,190,218
1,509,190,218 8.59
E 4
13 Gunung Para 6,828,057,376
5,862,473,000 965,584,376
965,584,376 16.47 CE
3 14 Hapesong
5,153,822,697 5,695,764,000
541,941,303 541,941,303
9.51 CE
3 15 Huta Padang
15,390,875,523 15,255,774,000
135,101,523 135,101,523
0.89 E
4 16 Labuhan Haji
14,171,926,840 13,077,493,000 1,094,433,840
1,094,433,840 8.37
E 4
17 Membang Muda 13,210,948,058
13,409,986,000 199,037,942
199,037,942 1.48
E 4
18 Pulau Mandi 21,477,826,199
20,102,838,000 1,374,988,199 1,374,988,199
6.84 E
4 19 Rambutan
32,980,020,183 33,114,815,000
134,794,817 134,794,817
0.41 E
4 20 Rantau Prapat
14,567,796,210 14,367,549,000
200,247,210 200,247,210
1.39 E
4 21 Sarang Ginting
4,718,231,293 3,887,005,000
831,226,293 831,226,293 21.38
KE 2
22 Sei Baruhur 32,267,714,585
29,697,550,000 2,570,164,585 2,570,164,585
8.65 E
4 23 Sei Dadap
30,954,027,167 31,289,655,000
335,627,833 335,627,833
1.07 E
4
Universitas Sumatera Utara
Lanjutan Tabel 4.10
Perhitungan Efisiensi Biaya Overhead Pabrik Tahun 2007 NO.
KEBUN REALISASI
STANDAR VARIANS
VARIANS ABSOLUT
KRITERIA NILAI
24 Sei Daun 43,658,579,976
43,631,258,000 27,321,976
27,321,976 0.06
E 4
25 Sei Kebara 31,946,457,068
29,654,082,000 2,292,375,068 2,292,375,068
7.73 E
4 26 Sei Meranti
43,536,781,882 40,189,511,000 3,347,270,882
3,347,270,882 8.33
E 4
27 Sei Putih 3,503,490,806
3,085,801,000 417,689,806
417,689,806 13.54 CE
3 28 Sei Silau
13,773,185,630 14,757,651,000
984,465,370 984,465,370
6.67 E
4 29 Silau Dunia
18,136,090,965 14,805,268,000 3,330,822,965
3,330,822,965 22.50 KE
2 30 Sisumut
28,346,723,961 27,010,733,000 1,335,990,961
1,335,990,961 4.95
E 4
31 Tanah Raja 18,910,364,358
17,571,487,000 1,338,877,358 1,338,877,358
7.62 E
4 32 Torgamba
29,601,611,788 28,693,885,000
907,726,788 907,726,788
3.16 E
4
TOTAL 683,528,519,532 640,717,069,000
Sumber: PTPN III Persero, diolah
Universitas Sumatera Utara
Tabel 4.11 Perhitungan Efisiensi Biaya Overhead Pabrik Tahun 2008
NO. KEBUN
REALISASI STANDAR
VARIANS VARIANS
ABSOLUT KRITERIA NILAI
1 A. Nabara Selatan 23,625,701,207
18,415,556,000 1,480,367,522 1,480,367,522 28.29
KE 2
2 Aek Nabara Utara 20,639,707,846
22,685,573,000 523,616,446
523,616,446 9.02
E 4
3 Aek Raso 31,587,322,435
25,625,831,000 4,282,286,374 4,282,286,374 23.26
CE 3
4 Aek Torop 40,316,921,999
35,285,665,000 1,301,212,363 1,301,212,363 14.26
CE 3
5 Ambalutu 15,290,604,148
13,405,388,000 942,058,966
942,058,966 14.06 CE
3 6 Bandar Selamat
36,882,641,556 35,604,992,000 2,732,505,323
2,732,505,323 3.59
E 4
7 Bangun 14,494,361,213
14,388,341,000 216,932,189
216,932,189 0.74
E 4
8 Batang Toru 10,939,159,676
9,567,953,000 66,855,562
66,855,562 14.33 CE
3 9 Bukit Tujuh
26,077,002,420 20,665,427,000 2,492,199,576
2,492,199,576 26.19 CE
3 10 Dusun Ulu
34,840,660,437 31,884,435,000 2,709,247,622
2,709,247,622 9.27
E 4
11 Gunung Monako 27,712,480,186
26,641,097,000 306,245,215
306,245,215 4.02
E 4
12 Gunung Pamela 21,156,213,932
19,623,407,000 95,152,455
95,152,455 7.81
E 4
13 Gunung Para 8,007,475,453
6,376,824,000 147,806,013
147,806,013 25.57 CE
3 14 Hapesong
6,305,846,865 6,202,453,000
401,130,448 401,130,448
1.67 E
4 15 Huta Padang
19,173,774,732 17,588,351,000
995,676,048 995,676,048
9.01 E
4 16 Labuhan Haji
18,966,501,350 16,735,235,000 1,763,133,053
1,763,133,053 13.33 E
4 17 Membang Muda
15,697,075,592 16,138,653,000
182,270,970 182,270,970
2.74 E
4 18 Pulau Mandi
26,556,068,554 25,738,624,000 1,776,615,268
1,776,615,268 3.18
E 4
19 Rambutan 38,777,482,443
43,367,554,000 662,443,161
662,443,161 10.58 E
4 20 Rantau Prapat
21,028,476,277 20,893,451,000
487,251,932 487,251,932
0.65 E
4 21 Sarang Ginting
5,204,905,001 5,047,857,000
108,497,548 108,497,548
3.11 E
4 22 Sei Baruhur
33,264,922,470 21,530,007,000
847,745,634 847,745,634 54.50
STE 1
23 Sei Dadap 36,990,568,165
35,355,968,000 4,062,395,488 4,062,395,488
4.62 E
4
Universitas Sumatera Utara
Lanjutan Tabel 4.11
Perhitungan Efisiensi Biaya Overhead Pabrik Tahun 2008 NO.
KEBUN REALISASI
STANDAR VARIANS
VARIANS ABSOLUT
KRITERIA NILAI
24 Sei Daun 44,077,975,132
38,971,787,000 8,128,155,048 8,128,155,048 13.10
E 4
25 Sei Kebara 38,883,346,278
36,963,678,000 6,066,855,161 6,066,855,161
5.19 E
4 26 Sei Meranti
46,833,538,412 41,131,592,000
50,123,038 50,123,038 13.86
CE 3
27 Sei Putih 3,883,069,542
3,765,237,000 3,288,168
3,288,168 3.13
E 4
28 Sei Silau 21,253,798,442
17,882,498,000 676,571,866
676,571,866 18.85 CE
3 29 Silau Dunia
21,132,261,942 19,715,811,000
735,372,524 735,372,524
7.18 E
4 30 Sisumut
44,328,081,238 40,540,665,000
1,142,575,189 1,142,575,189
9.34 E
4 31 Tanah Raja
21,978,820,729 22,460,749,000 1,357,414,761
1,357,414,761 2.15
E 4
32 Torgamba 30,249,388,932
26,476,418,000 1,267,137,252
1,267,137,252 14.25 CE
3
TOTAL 808,565,244,515 738,110,166,000
Sumber: PTPN III Persero, diolah
Universitas Sumatera Utara
Tabel 4.12 Perhitungan Efisiensi Biaya Overhead Pabrik Tahun 2009
NO. KEBUN
REALISASI STANDAR
VARIANS VARIANS
ABSOLUT KRITERIA NILAI
1 A. Nabara Selatan 31,930,947,370
29,267,698,000 2,663,249,370 2,663,249,370
9.10 CE
3 2 Aek Nabara Utara
24,621,956,772 27,079,602,000
2,457,645,228 2,457,645,228
9.08 CE
3 3 Aek Raso
32,884,324,884 32,151,174,000
733,150,884 733,150,884
2.28 E
4 4 Aek Torop
41,795,491,291 44,728,993,000
2,933,501,709 2,933,501,709
6.56 E
4 5 Ambalutu
27,545,866,158 22,668,516,000 4,877,350,158
4,877,350,158 21.52 STE
1 6 Bandar Selamat
44,286,349,074 45,126,917,000
840,567,926 840,567,926
1.86 E
4 7 Bangun
17,096,561,048 18,876,422,000
1,779,860,952 1,779,860,952
9.43 CE
3 8 Batang Toru
12,805,760,777 13,298,431,000
492,670,223 492,670,223
3.70 E
4 9 Bukit Tujuh
32,855,969,254 36,359,629,000
3,503,659,746 3,503,659,746
9.64 CE
3 10 Dusun Ulu
39,614,956,495 37,147,655,000 2,467,301,495
2,467,301,495 6.64
E 4
11 Gunung Monako 30,768,017,060
30,580,487,000 187,530,060
187,530,060 0.61
E 4
12 Gunung Pamela 23,323,302,270
24,481,208,000 1,157,905,730
1,157,905,730 4.73
E 4
13 Gunung Para 8,336,733,589
8,437,053,000 100,319,411
100,319,411 1.19
E 4
14 Hapesong 7,113,746,989
8,731,991,000 1,618,244,011
1,618,244,011 18.53 KE
2 15 Huta Padang
31,343,141,743 33,419,092,000
2,075,950,257 2,075,950,257
6.21 E
4 16 Labuhan Haji
23,137,325,906 24,718,028,000
1,580,702,094 1,580,702,094
6.39 E
4 17 Membang Muda
17,858,433,243 19,717,997,000
1,859,563,757 1,859,563,757
9.43 CE
3 18 Pulau Mandi
32,779,442,115 34,567,809,000
1,788,366,885 1,788,366,885
5.17 E
4 19 Rambutan
43,823,641,353 47,697,414,000
3,873,772,647 3,873,772,647
8.12 CE
3 20 Rantau Prapat
22,481,173,177 23,480,379,000
999,205,823 999,205,823
4.26 E
4 21 Sarang Ginting
5,762,955,453 5,611,363,000
151,592,453 151,592,453
2.70 E
4 22 Sei Baruhur
32,298,778,857 28,287,031,000 4,011,747,857
4,011,747,857 14.18 KE
2 23 Sei Dadap
45,463,303,513 41,191,083,000 4,272,220,513
4,272,220,513 10.37 CE
3
Universitas Sumatera Utara
Lanjutan Tabel 4.11
Perhitungan Efisiensi Biaya Overhead Pabrik Tahun 2009 NO.
KEBUN REALISASI
STANDAR VARIANS
VARIANS ABSOLUT
KRITERIA NILAI
24 Sei Daun 43,757,570,383
45,811,219,000 2,053,648,617
2,053,648,617 4.48
E 4
25 Sei Kebara 54,032,792,159
63,396,704,000 9,363,911,841
9,363,911,841 14.77 KE
2 26 Sei Meranti
49,695,373,258 57,011,867,000
7,316,493,742 7,316,493,742 12.83
CE 3
27 Sei Putih 4,154,576,727
4,689,059,000 534,482,273
534,482,273 11.40 CE
3 28 Sei Silau
27,315,983,958 27,189,334,000
126,649,958 126,649,958
0.47 E
4 29 Silau Dunia
20,444,975,618 22,089,679,000
1,644,703,382 1,644,703,382
7.45 CE
3 30 Sisumut
58,701,860,374 58,416,492,000
285,368,374 285,368,374
0.49 E
4 31 Tanah Raja
22,937,125,574 23,973,843,000
1,036,717,426 1,036,717,426
4.32 E
4 32 Torgamba
32,325,893,686 25,468,741,000 6,857,152,686
6,857,152,686 26.92 STE
1
TOTAL 945,433,767,231 967,575,272,000
Sumber: PTPN III Persero, diolah
Universitas Sumatera Utara
Tabel 4.9 sampai dengan tabel 4.12 memperlihatkan perhitungan kriteria dan nilai efisiensi biaya overhead pabrik pada PTPN III Persero
dari tahun 2006 – 2009. Tabel tersebut menunjukkan bahwa biaya overhead pabrik pada PTPN III Persero Medan tersebut sudah efisien
ataupun cukup efisien, hanya beberapa biaya overhead pabrik pada kebun yang belum efisien yang dapat ditunjukkan dari persentase antara varians
absolut dengan biaya standar dimana semakin kecil persentsenya, maka biaya overhead pabrik tersebut akan semakin efisien.
4. Laba Bersih
