PEMANFAATAN ABU BROMO SEBAGAI BAHAN BAKU STONEWARE BERKODE KLBR-1 DAN PENGARUHNYA TERHADAP PERHITUNGAN VARIABEL KEUANGAN PADA UPT PSTKP BALI

Abstract

The aims of this research that relate Bromo dust as raw material of
stoneware that Klbr-1 code were : (1) Determine production process; (2) Calculate
financial variable that follow by: cost of good manufactured and cost price; and (3)
Assess marketing mix. The research results that relate Bromo dust as raw material
of stoneware that Klbr-1 code were : (1)Bromo dust could use as raw material
of stoneware after laboratory testing of physical characteristic raw material and
was produce Klbr-1 stoneware. Klbr-1 stoneware composition follow by : noodle
Kalimantan blend 50%,

Bromo dust 20%, sant 20%, Bukit-Jimbaran capur 5%,
and Bantur ballclay 5%. The production process of Bromo dust as raw material of
Klbr-1 stoneware

follow by some of stage, tah is : preparing & weighting, grinding,
filtrating, firing, deaering, aging, and storing; (2) The financial variable that relate
cost of good manufactured Klbr-1 stoneware was Rp 1.605,67 each kg, that follow
by : raw material cost Rp 838,16, direct labor cost Rp 262,26, variable overhead
cost Rp 90,30, and fixed overhead cost Rp 414,95. The cost price theoretically
supply was Rp 1.846,52 each kg, that follow by : cost of good manufactured Rp
1.605,67, expected profit margin Rp 80,26, marketing expense Rp 96,34, and general
& administration expense Rp 64,22; and (3) The marketing mix of Klbr-1 stoneware
was still simple and was not comercially. Products still research stage that was not
supply on business, price was not competitive perfectly that setting depend on cost of
good manufactured, promotion was not act professionally which its

application still
by self employee, and distribution still use self transportation tools that directly.