ANALISIS BIAYA PEMANFAATAN LIMBAH INDUSTRI MEBEL DI TIO ART COLLECTION KOTA PALANGKA RAYA

Cost Analysis of Utilization of Furniture Industry Waste at Tio Art Collection, Palangka Raya City

Abstrak

This study aims to determine the total income, production costs, absolute profit, and
break-even point from the business of utilizing wood waste, through analysis of Revenue
Cost Ratio (RCR) analysis at Tio Art Collection, Palangka Raya City in 2019. The
analysis uses a quantitative descriptive method. The results of this study indicate that the
wood waste used in Tio Art Collection is ironwood waste (Eusideroxylon zwageri T et B)
and balangeran wood waste (Shorea laevis Ridl.). Tio Art Collection's wood craft business
is economically viable because it has an R/C ratio of 1.73.
Keywords: Wood waste, R/C ratio, cost and income.