Tertinggi Terendah

Biaya Overhead Rp 58,357,449.00 Rp 35,019,012.00

Pemakaian Listrik 4,516 2,669
Jam Mesin 5,835 3,274
Jam Tenaga Kerja 5,949 3,446
Jam Pemeliharaan 5,051 2,868
 Bulan Biaya overhead Pemakaian Listrik Jam Mesin
Juni Rp 55,015,154.00 4,224 4,904
Mei Rp 52,152,329.00 4,036 4,689
April Rp 58,357,449.00 4,516 5,835
Maret Rp 46,684,242.00 3,498 4,209
Februari Rp 55,332,582.00 4,347 5,029
Januari Rp 39,319,108.00 3,010 3,744
Desember Rp 35,019,012.00 2,669 3,274
November Rp 51,513,781.00 3,995 4,428
Oktober Rp 44,050,314.00 3,302 4,011
September Rp 35,617,725.00 2,797 3,307
Agustus Rp 37,650,383.00 2,869 3,526
Juli Rp 45,647,648.00 3,391 4,124

Selisih
Pemakaian Listrik
Rp 23,338,437.00
Rp 1,847.00 Biaya Variabel Rp 12,635.86
Rp 2,561.00 Biaya Tetap Rp 1,293,896.49
Rp 2,503.00
Rp 2,183.00
Jam Tenaga Kerja Jam Pemeliharaan
4,989 4,386
4,669 4,005
5,949 5,051
4,203 3,799
5,098 4,459
3,867 3,228
3,446 2,868
4,418 3,904
4,002 3,485
3,509 2,998
3,618 3,021
4,119 3,576

Jam Mesin Jam Tenaga Kerja Jam Pemeliharaan

Rp 9,113.02 Rp 9,324.19 Rp 10,690.99

Rp 5,182,993.75 Rp 2,887,867.81 Rp 4,357,245.02
 Bulan Pemakaian Listrik (KWH) Biaya Overhead

Juni 4,224 Rp 55,015,154.00 Rp70,0

Mei 4,036 Rp 52,152,329.00 Rp60,0
April 4,516 Rp 58,357,449.00
Rp50,0
Maret 3,498 Rp 46,684,242.00

Biaya Overhead
Februari Rp40,0
4,347 Rp 55,332,582.00
Januari 3,010 Rp 39,319,108.00 Rp30,0
Desember 2,669 Rp 35,019,012.00 Rp20,0
November 3,995 Rp 51,513,781.00 Rp10,0
Oktober 3,302 Rp 44,050,314.00
September 2,797 Rp 35,617,725.00
Agustus 2,869 Rp 37,650,383.00
Juli 3,391 Rp 45,647,648.00

Bulan Jam Mesin (Jam) Biaya Overhead

Juni 4,904 Rp 55,015,154.00
Mei 4,689 Rp 52,152,329.00
April 5,835 Rp 58,357,449.00
Maret 4,209 Rp 46,684,242.00
Februari 5,029 Rp 55,332,582.00
Januari 3,744 Rp 39,319,108.00
Desember 3,274 Rp 35,019,012.00
November 4,428 Rp 51,513,781.00
Oktober 4,011 Rp 44,050,314.00
September 3,307 Rp 35,617,725.00
Agustus 3,526 Rp 37,650,383.00
Juli 4,124 Rp 45,647,648.00

Bulan Jam Tenaga Kerja (Jam) Biaya Overhead

Juni 4,989 Rp 55,015,154.00
Mei 4,669 Rp 52,152,329.00
April 5,949 Rp 58,357,449.00
Maret 4,203 Rp 46,684,242.00
Februari 5,098 Rp 55,332,582.00
Januari 3,867 Rp 39,319,108.00
Desember 3,446 Rp 35,019,012.00
November 4,418 Rp 51,513,781.00
Oktober 4,002 Rp 44,050,314.00
September 3,509 Rp 35,617,725.00
Agustus 3,618 Rp 37,650,383.00
Juli 4,119 Rp 45,647,648.00

Bulan

Juni
Mei
April
Maret
Februari
Januari
Desember
November
Oktober
September
Agustus
Juli

Rp70,000,000.00

Rp60,000,000.00

Rp50,000,000.00
Biaya Overhead

Rp40,000,000.00

Rp30,000,000.00

Rp20,000,000.00

Rp10,000,000.00

Rp-
2,500 3,000 3,500
Jam Peme
 Pemakaian Listrik (KWH)
Rp70,000,000.00
Rp60,000,000.00
Rp50,000,000.00
Biaya Overhead

Rp40,000,000.00
Rp30,000,000.00
Rp20,000,000.00
Rp10,000,000.00
Rp-
2,500 3,000 3,500 4,000 4,500 5,000
KWh

Jam Mesin
Rp70,000,000.00
Rp60,000,000.00
Rp50,000,000.00
Biaya Overhead

Rp40,000,000.00
Rp30,000,000.00
Rp20,000,000.00
Rp10,000,000.00
Rp-
3,000 3,500 4,000 4,500 5,000 5,500 6,000
Jam Mesin (Jam)

Jam Tenaga Kerja

Rp70,000,000.00
Rp60,000,000.00
Rp50,000,000.00
Biaya Overhead

Rp40,000,000.00
Rp30,000,000.00
Rp20,000,000.00
Rp10,000,000.00
Rp-
3,000 3,500 4,000 4,500 5,000 5,500 6,000 6,500
Jam Tenaga Kerja (Jam)
 Biaya
Rp20,000,000.00
Rp10,000,000.00
Rp-
3,000 3,500 4,000 4,500 5,000 5,500 6,000 6,500
Jam Tenaga Kerja (Jam)

Jam Pemeliharaan
Biaya Overhead
(Jam)

4,386 Rp 55,015,154.00
4,005 Rp 52,152,329.00
5,051 Rp 58,357,449.00
3,799 Rp 46,684,242.00
4,459 Rp 55,332,582.00
3,228 Rp 39,319,108.00
2,868 Rp 35,019,012.00
3,904 Rp 51,513,781.00
3,485 Rp 44,050,314.00
2,998 Rp 35,617,725.00
3,021 Rp 37,650,383.00
3,576 Rp 45,647,648.00

3,500 4,000 4,500 5,000 5,500

Jam Pemeliharaan (Jam)
 5,000

6,000

000 6,500
000 6,500
 Bulan Biaya Overhead (y) Jam Mesin (jam) (x) xy
Juni Rp 55,015,154.00 4,904 269,794,315,216
Mei Rp 52,152,329.00 4,689 244,542,270,681
April Rp 58,357,449.00 5,835 340,515,714,915
Maret Rp 46,684,242.00 4,209 196,493,974,578
Februari Rp 55,332,582.00 5,029 278,267,554,878
Januari Rp 39,319,108.00 3,744 147,210,740,352
Desember Rp 35,019,012.00 3,274 114,652,245,288
November Rp 51,513,781.00 4,428 228,103,022,268
Oktober Rp 44,050,314.00 4,011 176,685,809,454
September Rp 35,617,725.00 3,307 117,787,816,575
Agustus Rp 37,650,383.00 3,526 132,755,250,458
Juli Rp 45,647,648.00 4,124 188,250,900,352
Jumlah Rp 556,359,727.00 51,080 2,435,059,615,015
Jumlah x Kuadrat 2,609,166,400

Tetap (a) 2,382,866

Variabel (b) 10,332
 Jam Pemeliharaan
Bulan Biaya Overhead xy
(jam)
y x xy
Bulan Biaya overhead Jam Pemeliharaan
Juni Rp 55,015,154.00 4,386 241,296,465,444
Mei Rp 52,152,329.00 4,005 208,870,077,645
April Rp 58,357,449.00 5,051 294,763,474,899
Maret Rp 46,684,242.00 3,799 177,353,435,358
Februari Rp 55,332,582.00 4,459 246,727,983,138
Januari Rp 39,319,108.00 3,228 126,922,080,624
Desember Rp 35,019,012.00 2,868 100,434,526,416
November Rp 51,513,781.00 3,904 201,109,801,024
Oktober Rp 44,050,314.00 3,485 153,515,344,290
September Rp 35,617,725.00 2,998 106,781,939,550
Agustus Rp 37,650,383.00 3,021 113,741,807,043
Juli Rp 45,647,648.00 3,576 163,235,989,248
Jumlah Rp 556,359,727.00 Rp 44,780.00 Rp 2,134,752,924,679.00
jumlah x kuadrat 2,005,248,400

Tetap (a) 2,046,872

Variabel (b) 11,876
 Bulan

Juni
Mei
April
Maret
Februari
Januari
Desember
November
Oktober
September
Agustus
Juli
Jumlah

x2
24,049,216
21,986,721
34,047,225
17,715,681
25,290,841
14,017,536
10,719,076
19,607,184
16,088,121
10,936,249
12,432,676
17,007,376
223,897,902

Bulan
 Juni
Mei
April
Maret
Februari
Januari
Desember
November
Oktober
September
Agustus
Juli
Jumlah

x2

x kuadrat

19,236,996
16,040,025
25,512,601
14,432,401
19,882,681
10,419,984
8,225,424
15,241,216
12,145,225
8,988,004
9,126,441
12,787,776
Rp 172,038,774.00
 Biaya Overhead (y) Pemakaian Listrik xy
(KWH) (x)
Rp 55,015,154.00 4,224 232,384,010,496
Rp 52,152,329.00 4,036 210,486,799,844
Rp 58,357,449.00 4,516 263,542,239,684
Rp 46,684,242.00 3,498 163,301,478,516
Rp 55,332,582.00 4,347 240,530,733,954
Rp 39,319,108.00 3,010 118,350,515,080
Rp 35,019,012.00 2,669 93,465,743,028
Rp 51,513,781.00 3,995 205,797,555,095
Rp 44,050,314.00 3,302 145,454,136,828
Rp 35,617,725.00 2,797 99,622,776,825
Rp 37,650,383.00 2,869 108,018,948,827
Rp 45,647,648.00 3,391 154,791,174,368
Rp 556,359,727.00 42,654 2,035,746,112,545
Jumlah x Kuadrat 1,819,363,716

Tetap (a) 1,849,811

Variabel (b) 12,523

Jam Tanaga Kerja

Biaya Overhead (y) xy
(jam) (x)
Rp 55,015,154.00 4,989 274,470,603,306
Rp 52,152,329.00 4,669 243,499,224,101
Rp 58,357,449.00 5,949 347,168,464,101
Rp 46,684,242.00 4,203 196,213,869,126
Rp 55,332,582.00 5,098 282,085,503,036
Rp 39,319,108.00 3,867 152,046,990,636
Rp 35,019,012.00 3,446 120,675,515,352
Rp 51,513,781.00 4,418 227,587,884,458
Rp 44,050,314.00 4,002 176,289,356,628
Rp 35,617,725.00 3,509 124,982,597,025
Rp 37,650,383.00 3,618 136,219,085,694
Rp 45,647,648.00 4,119 188,022,662,112
Rp 556,359,727.00 Rp 51,887.00 Rp 2,469,261,755,575.00
jumlah x kuadrat 2,692,260,769

Tetap (a) 1,367,458

Variabel (b) 10,406

Variable (b) = ((∑𝑥𝑦 𝑥 𝑛) −(∑𝑥)(∑𝑦))/((𝑛 𝑥 ∑𝑥^2) −(〖∑𝑥

x2

17,842,176
16,289,296
20,394,256
12,236,004
18,896,409
9,060,100
7,123,561
15,960,025
10,903,204
7,823,209
8,231,161
11,498,881
156,258,282

x2
 24,890,121
21,799,561
35,390,601
17,665,209
25,989,604
14,953,689
11,874,916
19,518,724
16,016,004
12,313,081
13,089,924
16,966,161
Rp 230,467,595.00

^2) −(〖∑𝑥)〗^2 )
 Korelasi
Pemakaian Listrik
Jam Mesin
Jam Tenaga Kerja

Jam Pemeliharaan
 Korelasi
0.995602314564842
0.969282718777937
0.949079075961577

0.973174835117981

Dari data diatas, disimpulkan bahwatotal pemakaian listrik memiliki nilai korelasi
paling dekat dengan Biaya Overhead karena pemakaian listrik = 1.
 AN
IM PUL
KES
Dapat dilihat dari data di atas bahwa cost yang paling banyak di keluarkan
terhadapa biaya overhead ialah biaya pemakaian listrik. Lalu saran untuk
mengurangi biaya tsb, dengan mengganti pemakaian listrik menjadi tenaga yg
hemat dan efisien seperti tenaga surya,air, dan maupun angin.