ANALISIS PENENTUAN BIAYA KONVERSI PADA PRODUKSI TAHU UNTUK KEBERLANJUTAN USAHA UD. BINTANG JAYA JOMBANG

This study aims to analyze the determination of conversion costs in tofu production at UD Bintang Jaya Jombang and evaluate the role of cost information in supporting business sustainability. A qualitative approach was used with a case study method through interviews, observations, and documentation. The results show that the total conversion cost for May 2025 was IDR 45,823,308, consisting of direct labor costs (BTKL) of IDR 34,302,000 and factory overhead costs (BOP) of IDR 11,521,308. The conversion cost per tray of tofu was IDR 4,425, while the production fee was IDR 28,000 per batch (6 trays), generating a profit margin of IDR 1,450 per batch. Although the production volume exceeded the break-even point, long-term sustainability is not fully achieved due to the low profit margin and dependency on high production volumes. Therefore, cost information must be supported by efficiency strategies and income diversification.
Keywords: Conversion cost, direct labor (BTKL), factory overhead (BOP), tofu production, business sustainability.