DAMPAK PENYIMPANGAN MUTU BUAH KELAPA SAWIT TERHADAP PENURUNAN PENDAPATAN PERUSAHAAN

Abstract

The study was conducted at PT. Ramajaya Pramukti Ramarama Mill, Tapung District, Kampar Regency, Riau Province. The research objective is to find out how to determine the quality of FFB, find out the number of fruit quality deviations, and find out the financial losses incurred. The basic method used is quantitative descriptive method, while the sampling technique uses purposive sampling method. Samples taken were 10 dump trucks and trucks carrying FFB from nucleus estates and plasma estates. The results showed that the number of irregularities in the FFB quality of nucleus estates was 10,18% a year, while in plasma estates was 2,1% a year. Losses incurred in the nucleus estate was Rp. 33,317,597.94 a year and plasma esatates amounting to Rp. 558,338,403.44 a year while the total loss of the company within one year is Rp. 591,656,001,38. The financial loss of the company is higher in the plasma estate compared to the nucleus estate. The company experienced a decrease in revenue of 33.01%.

Keywords:  Quality of FFA, deviation, Financial losses