ANALISIS ALTERNATIF REPLACEMENT ATAU LEMBUR PADA PT. MITRATANI DUA TUJUH JEMBER

Subhan Hariadi, Karim Budiono

Abstract


PT Mitratani Dua Tujuh in Jember produces soy Edamame for the export market to Japan . Demand from Japan is increasing because Edamame manufacturers from China and Taiwan can not meet the demand from Japan. Increased demand at PT . Mitratani Dua Tujuh can still be met because of agricultural land in Jember still wide enough to produce Edamame. Increasing demand impact on labor requirements , so the company has two (2) alternatives to the use of labor. First, buy a new machine for sorting tool is the Individual Quick Frozen (IQF) or Second , using overtime system using human power . The purpose of the study in order to maximize profits. The analysis used analysis of financial loss (gain ), Net Present Value (NPV) , Internal Rate of Return (IRR) . From the analysis it is known that the largest net profit obtained by alternative purchase a new machine , but when viewed from a NPV analysis using alternative overtime it has a higher NPV . It was concluded that the use of overtime work better when compared to the purchase of a new machine .


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