Modul Penuntun Praktikum Produk Kreatif & Kewirausahaan

Kelas XI
LEMBAR KERJA VIII
VCO

Hari/tanggal : ..............................................................
Kelompok/kelas : ..............................................................
Anngota : 1. ..........................................................
2. ..........................................................
3. ..........................................................
4. ..........................................................
5. ..........................................................

A. Tujuan Praktikum
1. Melakukan riset produk
2. Membuat minyak kelapa (VCO)

B. Dasar Teori
Riset produk adalah kegiatan (investigasi) awal yang penting dilakukan untuk
memutuskan jenis produk yang harus dijual atau untuk mengetahui jenis produk yang
sedang laku (tren) dipasaran. Hal ini dilakukan untuk menentukan poin-poin penting
apa saja yang harus dipertimbangkan dalam membuat sebuah keputusan pada proses
produksi. Riset produk sangant berguna bagi produk yang akan anda jalankan
ataupun kondisi produk anda dipasaran.
Minyak kelapa murni, atau lebih dikenal dengan Virgin Coconut Oil (VCO),
adalah modifikasi proses pembuatan minyak kelapa sehingga dihasilkan produk
dengan kadar air dan kadar asam lemak bebas yang rendah, berwarna bening, berbau
harum, serta mempunyai daya simpan yang cukup lama yaitu lebih dari 12 bulan.
Kandungan VCO didominasi oleh lemak jenuh yang berupa MCT (Medium Chain
Triglyceride) dan asam laurat. Salah satu khasiat VCO bagi kesehatan yakni mampu
melancarkan metabolisme tubuh

C. Alat yang Digunakan

Gelas kimia 600 ml 1 buah
Corong pisah 1 buah
Batang pengaduk 1 buah
Pemanas/magnetic stirer 1 buah/1 paket
Termometer 1 buah
Tiang statif 1 buah
Kain saring 1 lembar
Saringan santan 1 buah
Baskom 1 buah
Wadah 1 buah

D. Bahan yang Digunakan

Kelapa tua 3 buah
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 Modul Penuntun Praktikum Produk Kreatif & Kewirausahaan
Kelas XI
Air panas 2 liter
E. Prosedur Kerja
1. Peras kelapa sebanyak 3 butir kelapa dengan air matang 2 liter
2. Pisahkan antara krim dan santan kelapa menggunakan corong pisah.
3. Panaskan pada suhu 65-70°C sampai terbentuk gumpalan berwarna putih (blondo)
dan lapisan minyak memisah.
4. Saring dengan lap serbet.
5. Murnikan VCO dengan cara dipanaskan menggunakan waterbath pada 65-70°C.

F. Perencanaan Usaha
Jenis usaha ............................................................................................................
...............................................................................................................................
Nama perusahaan .................................................................................................
...............................................................................................................................
Lokasi usaha .........................................................................................................
...............................................................................................................................

G. Sistem Produksi
Jenis produk ..........................................................................................................
...............................................................................................................................
Analisa peluang usaha ..........................................................................................
...............................................................................................................................
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...............................................................................................................................
...............................................................................................................................
...............................................................................................................................
...............................................................................................................................
...............................................................................................................................

H. Basis Perhitungan
Kapasitas produksi = .............................................
Satuan kemasan = .............................................
Satuan waktu operasi = .............................................
Bahan baku:
 Kelapa tua = .............................................
Gaji karyawan = .............................................

I. Rancangan Anggaran Biaya

Fixed cost = ................................................
Variable cost = ................................................ +
Total cost/modal = ................................................

J. Laporan Keuangan
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 Modul Penuntun Praktikum Produk Kreatif & Kewirausahaan
Kelas XI
1. Penentuan Harga Jual Per Unit (S)
 Cost Plus Pricing Method
% laba yang diinginkan = ...........................................................................
modal+(modal x %laba yang diinginkan)
S= 10
S = ...............................................................................................................
......................................................................................................................
S = ...............................................................................................................
......................................................................................................................
S = ...............................................................................................................
 Mark Up Pricing Method
Laba yang diinginkan/mark up = ................................................................
modal
S = kapasitas produksi + 𝑚𝑎𝑟𝑘 𝑢𝑝
S = ...............................................................................................................
......................................................................................................................
S = ...............................................................................................................
......................................................................................................................
S = ...............................................................................................................

2. Penetapan Harga Jual Maksimum (Sa)

Sa = S x Kapasitas produksi
Sa = ..................................................................................................................
Sa = ..................................................................................................................

3. Menghitung Persentase BEP Produksi

Fa
%BEP = Sa−Va x 100%
%BEP = ...........................................................................................................
..........................................................................................................................
%BEP = ...........................................................................................................
..........................................................................................................................
%BEP = ...........................................................................................................
%BEP = ...........................................................................................................

4. BEP dalam Unit

BEPunit = %BEP x Kapasitas produksi
BEPunit = ...........................................................................................................
BEPunit =............................................................................................................

5. BEP dalam Rupiah

BEP rupiah = %BEP x Sa
BEPrupiah = ........................................................................................................
BEPrupiah = .........................................................................................................

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 Modul Penuntun Praktikum Produk Kreatif & Kewirausahaan
Kelas XI
6. Fixed Capital Invesment (FCI)
S x kapasitas produksi
FCI = T
FCI = ................................................................................................................
..........................................................................................................................
FCI = ................................................................................................................
..........................................................................................................................
FCI = ................................................................................................................

7. Depresiasi
Depresiasi = 10% x FCI
Depresiasi = .....................................................................................................
Depresiasi = .....................................................................................................

8. Laba
 Laba Kotor
Laba kotor = Sa - Tc
Laba kotor = ................................................................................................
Laba kotor = ................................................................................................
 Laba Bersih
Pajak penghasilan = ....................................................................................
Laba bersih = Sa – (Sa x pajak penghasilan)
Laba bersih = ..............................................................................................
Laba bersih = ..............................................................................................

9. Persentase Keungtungan
 Profit Before Tax (PBT)
laba kotor
PBT = x 100%
Sa
PBT = ..........................................................................................................
......................................................................................................................
PBT = ..........................................................................................................
 Profit After Tax (PAT)
laba bersih
PAT = x 100%
Sa
PAT = ..........................................................................................................
......................................................................................................................
PAT = ..........................................................................................................

10. Pay Out Time (POT)

FCI
POT = Laba+Depresiasi
POT = ..............................................................................................................
..........................................................................................................................
POT = ..............................................................................................................
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 Modul Penuntun Praktikum Produk Kreatif & Kewirausahaan
Kelas XI
..........................................................................................................................
POT = ..............................................................................................................

11. Grafik Analisa Kelayakan Ekonomi (TERLAMPIR)

Garis
Sumbu TR/Sa Tc Fa Va
Titik 1 Titik 2 Titik 1 Titik 2 Titik 1 Titik 2 Titik 1 Titik 2
X
Y

grafik

K. Foto Pengamatan

L. Kesimpulan
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PENILAIAN
Tugas Unjuk Kerja Laporan Paraf Guru

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Kelas XI

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