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Analisis Eko-Efisiensi pada Usaha Kecil dan Menengah (UKM) Tahu Tamyiz di Kabupaten Kendal

*Muh Nur Rofiq  -  Department of Business Administration, Universitas Diponegoro, Jl. Prof. Sudarto, SH, Tembalang, Semarang, Indonesia 50275, Indonesia
Wahyu Hidayat  -  Department of Business Administration, Universitas Diponegoro, Jl. Prof. Sudarto, SH, Tembalang, Semarang, Indonesia 50275, Indonesia
Bulan Prabawani  -  Department of Business Administration, Universitas Diponegoro, Jl. Prof. Sudarto, SH, Tembalang, Semarang, Indonesia 50275, Indonesia
Open Access Copyright 2023 Muh Nur Rofiq

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Abstract
Eco-efficiency is the concept of maximizing profits by minimizing the use of raw materials, water and environmentally based energy. Eco-efficiency can reduce the percentage of Non Output Product (NPO) costs thereby reducing the total cost of production. The study aims to find out the extent of the application of eco-efficiency to Small and Medium Enterprises (SMEs) Tahu Tamyiz in Kendal Regency. This study uses descriptive analysis method. Every day this SME produces 1420 boxes of tofu with a production cost per day of Rp. 434,608,- The purpose of eco-efficiency analysis is to minimize NPO expenditures from the use of water, raw materials, and energy from the production process. Based on the results of production analysis in a day, it is known that the percentage of NPO to production costs is 12.1% before the application of eco-efficiency, and 2% after the application of the eco-efficiency concept. NPO production comes from the soybean soaking process of Rp.302; soybean washing process as much as Rp.225; soybean milling process of Rp. 7,315; the boiling process of soybean porridge as much as Rp.315; soybean porridge filtration process of Rp.40,000; tofu printing process of Rp.196. frying process as much as Rp.4,390; and on packaging as much as Rp.64. Researchers provide advice to the Tamyiz Tofu SMEs to expand distribution channels, treat wastewater before being discharged into the river, maximize the potential of tofu dregs, use used cooking oil to make a fire, and turn off the lights when it is noon.

Eko-efisiensi adalah konsep memaksimalkan keuntungan dengan meminimalkan penggunaan bahan baku, air dan energi berbasis lingkungan. Eko-efisiensi dapat menurunkan persentase biaya Non Output Product (NPO) sehingga mengurangi biaya total produksi. Penelitian bertujuan untuk mengetahui sejauh mana penerapan eko-efisiensi pada Usaha Kecil Menengah (UKM) Tahu Tamyiz di Kabupaten Kendal. Penelitian ini menggunakan metode analisis deskriptif.  Setiap harinya UKM ini memproduksi 1420 kotak tahu dengan biaya produksi per hari Rp 434.608,- Tujuan analisis eko-efisiensi adalah untuk meminimalkan pengeluaran NPO dari penggunaan air, bahan baku, dan energi dari proses produksi. Berdasarkan hasil analisis produksi dalam sehari, diketahui persentase NPO terhadap biaya produksi sebesar 12,1% sebelum penerapan eko-efisiensi, dan 2% setelah penerapan konsep eko-efisiensi. NPO produksi berasal dari proses perendaman kedelai sebanyak Rp.302; proses pencucian kedelai sebanyak Rp.225; proses penggilingan kedelai sebanyak Rp. 7.315; proses perebusan bubur kedelai sebanyak Rp.315; proses penyaringan bubur kedelai sebanyak Rp.40.000; proses pencetakan tahu sebanyak Rp.196; proses penggorengan sebanyak Rp.4.390; dan pada pengemasan sebanyak Rp.64. Peneliti memberikan saran kepada pihak UKM Tahu Tamyiz untuk memperluas saluran distribusi, melakukan pengolahan air limbah sebelum dibuang ke sungai, memaksimalkan potensi ampas tahu, memanfaatkan minyak jelantah untuk membuat api, dan mematikan lampu ketika sudah siang.
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Keywords: Eko-Efisiensi; UKM Tahu; NPO

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