Analisis Penggantian Mesin Hot Press dengan Menggunakan Metode Equivalent Uniform Annual Cost (EUAC) di PT Xyz

Arini Anestesia Purba; Avi Sunani; I Putu Deny Arthawan Sugih Prabowo

doi:10.24014/jti.v8i2.19772

Analisis Penggantian Mesin Hot Press dengan Menggunakan Metode Equivalent Uniform Annual Cost (EUAC) di PT Xyz

Arini Anestesia Purba, Avi Sunani, I Putu Deny Arthawan Sugih Prabowo

Abstract

PT Xyz adalah perusahaan industri yang memproduksi Upright Piano dan Grand Piano. Untuk memenuhi target produksi perusahaan masih terkendala dengan permasalahan pada kehandalan atau kondisi mesin. Dari hasil penelitian yang dilakukan pada bagian produksi, salah satu mesin yang digunakan yaitu mesin Hot Press tipe KU-HPD 66 memiliki umur ekonomis 8 tahun namun sudah digunakan selama 10 tahun melewati umur ekonomisnya sehingga sering mengalami kerusakan pada saat kegiatan produksi berlangsung seperti sil bocor, oli muncrat, sehingga dapat menghambat target produksi yang ingin dicapai oleh perusahaan dan menningginya biaya perawatan pada mesin, biaya perawatan mesin tersebut berupa penggantian suku cadang. Dari permasalahan tersebut, diketahui apa saja biaya-biaya yang mempengaruhi serta pemakaian mesin Hot Press lama masih dapat diteruskan atau sudah harus dihentikan penggunaannya. Adapun pendekatan yang digunakan untuk memecahkan masalah tersebut yaitu analisis penggantian mesin dengan metode equivalent uniform annual cost (EUAC). Perhitungan depresiasi dengan metode garis lurus guna mengetahui besarnya depresiasi tahunan dan total depresiasi. Dari hasil penelitian, perhitungan dan analisis yang dilakukan penulis dengan data yang diperoleh dari perusahaan, dapat disimpulkan bahwa mesin Hot Press tipe KU - HPD 66 lama jika dilakukan perbaikan secara keseluruhan (overhaul) dengan umur teknis 4 tahun pada tahun 2021 dengan biaya tahunan bersih sebesar Rp 363.531.666,- yang menunjukkan bahwa biaya mesin Hot Press tipe KU-HPD 66 lama (defender) lebih tinggi dibandingkan dengan mesin Hot Press tipe KU-HPD 566 baru (challenger) yaitu Rp 331.537.186,- dengan umur teknis 8 tahun. Dari biaya operasi untuk mesin Hot Press lama lebih besar dibandingkan dengan mesin Hot Press baru sebaiknya perusahaan melakukan penggantian mesin Hot Press baru (Challenger).

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DOI: http://dx.doi.org/10.24014/jti.v8i2.19772