Full Costing Analysis of Oil Palm Frond Waste Egg Trays

Authors

  • Arief Suardi Nur Chairat
  • Salwa Adisa Putri Program Studi Teknik Industri, Fakultas Teknologi dan Bisnis Energi – Institut Teknologi PLN
  • Adilla Khairani Program Studi Teknik Industri, Fakultas Teknologi dan Bisnis Energi – Institut Teknologi PLN
  • Nazwa Adelia Syahputri Program Studi Teknik Industri, Fakultas Teknologi dan Bisnis Energi – Institut Teknologi PLN
  • Diego Kevin Pangaribuan Program Studi Teknik Lingkungan, Fakultas Teknologi Infrastruktur dan Kewilayahan – Institut Teknologi PLN

Keywords:

Harga Pokok Produksi, Egg Tray, Pelepah Sawit, Limbah Biomassa, Kemasan Ramah Lingkungan

Abstract

Indonesia, as one of the largest palm oil producers, generates large amounts of biomass waste including oil palm fronds. This waste has the potential to be utilized as an alternative raw material for environmentally friendly packaging products such as pulp-based egg trays. This study aims to analyze the cost of goods manufactured (COGM) of egg trays made from oil palm frond waste using the full costing method. The calculation includes direct raw material costs, direct labor costs, variable manufacturing overhead costs, and fixed manufacturing overhead costs. The results show that the COGM of egg trays made from oil palm fronds is Rp1,050 per unit. The largest cost component comes from direct labor, indicating that the production process is still semi-manual and labor-intensive. Compared with the indicative market price of conventional cardboard egg trays, which ranges from Rp800 to Rp1,000 per unit, the product cost is slightly higher. However, market prices may vary depending on purchase scale, product quality, and specifications. This study indicates that egg trays made from oil palm frond waste have promising potential, particularly through improvements in productivity, process efficiency, and larger-scale production.

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References

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Published

2026-09-30

How to Cite

Nur Chairat, A. S. ., Adisa Putri, S., Khairani, A., Adelia Syahputri, N., & Kevin Pangaribuan, D. (2026). Full Costing Analysis of Oil Palm Frond Waste Egg Trays. Matrik : Jurnal Manajemen Dan Teknik Industri Produksi, 27(1), 1 – 10. Retrieved from https://journal.umg.ac.id/index.php/matriks/article/view/11596

Issue

Vol. 27 No. 1 (2026)

Section

Articles

License

Copyright (c) 2026 Arief Suardi Nur Chairat, Salwa Adisa Putri, Adilla Khairani, Nazwa Adelia Syahputri, Diego Kevin Pangaribuan

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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