ANALISIS HARGA POKOK PRODUKSI (HPP) PRODUK MINYAK ATSIRI BANGLE (Zingiber cassumunar roxb) DI PT.MAZANO DAYA REKAYASA

The essential oil industry is one of Indonesia’s leading export sectors, with one source being bangle rhizome (Zingiber cassumunar Roxb), known for its high economic value and medicinal properties. This study aims to analyze the cost of goods manufactured (HPP) and the business feasibility of bangle essential oil distillation at PT. Mazano Daya Rekayasa. The research was conducted in January 2024 in Yogyakarta using both qualitative and quantitative approaches, with data collected through observations, and documentation. Results show that the total monthly production cost was Rp40,204,594, with a COGM of Rp863,686/kg for a total production volume of 46.55 kg. Revenue reached Rp51,205,000 with a net profit of Rp11,000,406. The break-even point (BEP) was achieved at 36.55 kg, with an R/C ratio of 1.27 and a B/C ratio of 0.27. These results indicate that the distillation business is economically feasible and has potential for further development.