ANALISIS PERLAKUAN AKUNTANSI ATAS PRODUK SAMPINGAN PADA UMKM USAHA TAHU PAK SLAMET

Abstract

This study aims to analyze the accounting treatment of by-products produced by Tahu Pak Slamet Factory and to evaluate their contribution to production efficiency and business profit. The by-product examined in this study is soybean pulp, which is produced simultaneously with the main product, tofu. This research employs a qualitative descriptive approach using a case study method, including data collection through direct observation, interviews with the factory management, and documentation of financial records. The results indicate that effective management of by-products at Tahu Pak Slamet Factory improves raw material utilization and reduces production waste. Well-managed by-products provide additional revenue for the business, although their value is relatively lower than that of the main product. From an accounting perspective, by-products are recorded separately to accurately assess their contribution to production costs and net profit. The study also identifies several challenges in managing raw materials, accounting records, and operational cost control, particularly during periods of significant soybean price increases.