Sustainable development is an important issue that 

must be considered in an industrial business. Companies have

been encouraged to include environmental aspects in making

their strategic decisions and production activities by creating and

implementing innovations to convert wastes into added value

products. Riau province is one of the regions in Indonesia that

produce pineapple fruits on a large scale. This research focused

on developing product variants of pineapple food industry which

is based on utilizing pineapple skin as raw material of making a

new variant nata de pina. There were two studies in this

research, the experimental design of nata de pina using taguchi

method and economic potential analysis of developing this new

product in Riau by implementing full costing method. The

analysis concluded that sugar and vinegar contributed

significantly to the process. The result showed that this product is

economically potential to be developed with competitive selling

price at IDR 1,612 per kg compared with nata de coco that has

selling price at IDR 2,000 per kg

Ekie Gilang Permata, -

Ismu Kusumanto, -

Misra Hartati, -

Tengku Nurainun, -

English

Analisis Harga Pokok Produksi Rumah Pada

   The 2nd Green Development International Conference (GDIC) – Universitas Jambi - 2018  The Economic Potential Analysis of Nata de Pina Production Using Pineapple Skin Waste to Develop Product Variants of Pineapple Food Industry in    Riau Province  Tengku Nurainun, Ismu Kusumanto, Misra Hartati, Ekie Gilang Permata Department of Industrial Engineering Faculty of Science and Technology UIN Suska Riau Pekanbaru, Indonesia t.ainun@uin-suska.ac.id  Abstract— Sustainable development is an important issue that must be considered in an industrial business. Companies have been encouraged to include environmental aspects in making their strategic decisions and production activities by creating and implementing innovations to convert wastes into added value products. Riau province is one of the regions in Indonesia that produce pineapple fruits on a large scale. This research focused on developing product variants of pineapple food industry which is based on utilizing pineapple skin as raw material of making a new variant nata de pina. There were two studies in this research, the experimental design of nata de pina using taguchi method and economic potential analysis of developing this new product in Riau by implementing full costing method. The analysis concluded that sugar and vinegar contributed significantly to the process. The result showed that this product is economically potential to be developed with competitive selling price at IDR 1,612 per kg compared with nata de coco that has selling price at IDR 2,000 per kg. Keywords—experimental design; food industry; full costing; pineapple skin waste; taguchi I.  INTRODUCTION Pineapple is one of the most popular tropical fruits in the world that is consumed as fresh food and processed food. Pineapple production in Riau Province for 2015 was 74,389 tons [14]. Kualu Nenas Village is one of pineapple commodity center in Riau Province that distributes the commodities as fresh fruits and processed food.  This area has developed into a food industry that produces a variety of typical processed ingredients such as pineapple chips, jam, or dried pineapple.  Pineapple industry produces liquid, solid, and gas wastes. Based on observation in Kualu Nenas showed that pineapple skin are discarded around the factory. If this behavior lasts for a long time will potentially damage the soil condition, reduce the soil fertility, and cause the reduction of soil PH [10]. Currently, many food industries have realized about the importance of having a green management and committed to the environment sustainable. Pineapple food industry has opportunity to increase the profit by utilizing pineapple skin waste into an added value product that is nata de pina. But, in Riau, this new product is not popular. The communities prefer to consume nata de coco that is made by the fermentation of coconut water. Many literatures have dealt that nata de pina is acceptable and feasible to be consumed [3]. But, those researches have not considered about the more preferable taste of the consumers. TABLE I.  PRODUCTION OF PINEAPPLE IN RIAU PROVINCE Regency/City Production (ton) 1. Kuantan Singingi 35 2. Indragiri Hulu 8,511 3. Indragiri Hilir 9,982 4. Pelalawan 113 5. Siak 8,507 6. Kampar 8,482 7. Rokan Hulu 84 8. Bengkalis 2,470 9. Rokan Hilir 454 10. Kepulauan Meranti 56 11. Pekanbaru 8 12. Dumai 35,687 Total 74,389   As a new product, nata de pina needs to be examined whether it meets the market tastes so the market is willing to substitutes the available current products with the new product. Experimental design is a method to improve the quality of product that leads to making product that is acceptable to consumer expectations.  This research applied full costing method to calculate the production costs and finally estimates the competitive selling price of nata de pina that will make this product preferable than the current available products.    The 2nd Green Development International Conference (GDIC) – Universitas Jambi - 2018  II. METHODOLOGY A. Variables There are some variables involved in this research which reflect the consumer’s consideration in deciding to buy a food product. The variables are shown in Table. II. TABLE II.  VARIABLE OF PRODUCT Variable Description Taste The ability of a product to create a taste that suits the expectations of consumers Size A dimension of a product to become larger, either wide, elongated or thickened Color The color of product that influences the consumer’s interest Fiber Composition How much and thick the fiber is included in the process Fermentation Time Length The length of process to produce a product that meets consumer quality standards and expectations Expiry Product life and expiry level when stored in a particular place Water Dose An ideal dose of water Room Temperature The ideal temperature for creating products that meet quality standards, consumer expectations and processing time   B. Experimental Design Experimental design is widely used in industry to examine processes systematically or product variables that can affect product quality. After identifying the condition of a product and product components that can affect product quality, the next step is to make an effort to directly improve the product's manufacturing, quality and performance. This research employed experimental design by using taguchi method to formulate the best combination of product composition. The experimental design procedures are: 1. Conducted the first organoleptic test by distributing 25 questionnaires to the half-trained panelists. The selection of panelists is based on processes that require expertise. For the response, 30 questionnaires were distributed to the untrained panelists. 2. The first organoleptic test results are used to determine the scores that have been given by consumers to each response. 3. Get the basic recipes in making nata de pina. 4. Determine the factors that influence taste responses and other criteria.  5. Pre-experiment in accordance with influential factors and to get the upper and lower limits of the level usage. From this pre-experiment it can be seen the number of levels of each influential factor. So the purpose of pre-experiment implementation is to find out the levels of factors that have not been recognized by the level. 6. From the number of factors and number of levels, each factor will be adjusted to the existing orthogoral array. The result of this orrhogonal array selection is the number of experiments that must be done. 7. Do an experiment. 8. The second organoleptic test is conducted which aims to get the consumer's assessment of the taste and the ability to expand the experimental results. This test was carried out by distributing 30 questionnaires for observational response criteria with half-trained panelists and 30 questionnaires for taste response with untrained panelists. 9. Processing data obtained from the second organoleptic test with SNR, mean and ANOVA calculations to determine the optimal composition and process. 10. Making nata de pina in accordance with the design results. 11. Conducted a third organoleptic test by distributing questionnaires to compare consumer ratings of the initial nata de pina and design results for the response to taste and other observational criteria and to find out the number of consumers who liked the initial data and who liked the results of the proposed design. The questionnaire for this test was 30 pieces for each. 12. Conduct analysis of the data obtained by conducting a two sample t test and comparative analysis. C. Full Costing Method The cost of Production of nata de pina was calculated to determine the selling price of the product. Full costing is a method that involves all components of production costs as an element of basic price, which includes raw material costs, labor costs, machine depreciation costs, and factory overhead costs. III. RESULT AND ANALYSIS A. Pre-experiment which affects the characteristics of nata The initial stage in the Taguchi method is determining the factors that influence the product. Factors that influence the taste and characteristics of a product in this study include the following: 1. Composition of sugar  2. Composition of vinegar 3. Composition of ZA (urea) 4. Starter dose (bacteria nata) 5. Boiling temperature 6. Temperature of fermentation 7. Time length of fermentation 8. Composition in the tray 9. Ratio of pineapple skin juice to water 10. Measurement of nata PH 11. Time duration of making nata starter 12. Time duration of of boiling nata sheet 13. Repetitions of boiling process  The result of these pre-experiment are shown in Table III.  The next step is to create an orthogonal array. Orthogonal array aims to shorten the experiments so that the experiment can be done without performing a process repeatedly. The orthogonal used in this experiment is L16, means that amount of experiments is 16 and consider 13 factors at 2 level.     The 2nd Green Development International Conference (GDIC) – Universitas Jambi - 2018    TABLE III.  THE RESULT OF PRE-EXPERIMENT Factors Best Composition Composition of sugar 30/gr Composition of vinegar 100/ml Composition of ZA (urea) 40/gr Starter dose (bacteria nata) 150/ml Boiling temperature 100 oC Temperature of fermentation 27 – 32 oC Time length of fermentation 7 – 10 days Composition in the tray 400 – 600 ml Ratio of pineapple skin juice to water 1 : 2 or 1 : 3 Measurement of nata PH 2 – 4 Time duration of making nata starter 4 – 7 days Time duration of boiling nata sheet 5 – 10 minutes Repetitions of boiling process 3 – 4 times  TABLE IV.  ORTHOGONAL ARRAY  L16 A B C D E F G H I J K L M 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 1 1 1 1 1 2 2 2 2 2 2 2 2 3 1 1 2 2 2 1 1 1 1 2 2 2 2 4 1 1 2 2 2 2 2 2 2 1 1 1 1 5 1 2 1 2 2 1 1 2 2 1 1 2 2 6 1 2 1 2 2 2 2 1 1 2 2 1 1 7 1 2 2 1 1 1 1 2 2 2 2 1 1 8 1 2 2 1 1 2 2 1 1 1 1 2 2 9 2 1 1 1 2 1 2 1 2 1 2 1 2 10 2 1 1 1 2 2 1 2 1 2 1 2 1 11 2 1 2 2 1 1 2 1 2 2 1 2 1 12 2 1 2 2 1 2 1 2 1 1 2 1 2 13 2 2 1 2 1 1 2 2 1 1 2 2 1 14 2 2 1 2 1 2 1 1 2 2 1 1 2 15 2 2 2 1 2 1 2 2 1 2 1 1 2 16 2 2 2 1 2 2 1 1 2 1 2 2 1   B. Output Interpretation of Taguchi Design The estimated output of the coefficient for the S/N ratio was that the model parameters have no effect on the experiments which is the p-value is greater than the significant value. But the output in Fig.1 shows that the p-value was below the significant value with the lowest value 0.159 so the null hypothesis was rejected. It means that the model parameters significantly effect on the experiments.   Fig. 1. Estimated Model Coefficients for SN ratios             The consecutive decisions using ANOVA for the S/N ratio is shown in the Fig. 2. Fig. 2. Analysis of Variance for SN ratios            Based on these results, we can conclude that the parameters have a very significant value on the response.  The influencing factor level and level usage in the suggested experiment is showed in Fig 3. The largest value was 2.257 so to obtain strong characteristic of nata then the best composition for each factor refers to the level 2. Fig. 3. Response Table for SN ratios          The 2nd Green Development International Conference (GDIC) – Universitas Jambi - 2018    C. The Economic Analysis Availability of raw materials is highly important in a production process. There are five pineapple food industries in Kualu Nenas Village that process an average of 150 kg of pineapple per day. Each industry produces 25% of wastes every day in various form and 15% of them are skin wastes. Based on survey and calculation, the quantity of pineapple skin waste were estimated about 22.5 kg per industry, so the total estimation of pineapple skin waste that can be supplied are 112.5 kg per day. Since every kilogram of pineapple skin waste yields 2 liters of juice so the total quantities of pineapple skin juice are 225 liters. If the success rate estimation is 80%, it will produce 210 kg nata per day. The production cost calculation consists of raw material costs, labor costs, and factory overhead costs.  1. Raw material cost  Nowadays, pineapple skin wastes are considered no more than an industrial waste so there is no economic value created from that waste. After utilizing this waste, it is estimated that the economic value will increase at least IDR 50 per kg. So the raw material cost under this assumption can be predicted as below. TABLE V.  RAW MATERIAL COST ESTIMATION Number of working days 25 Days/month Production capacities 210 Kg/day Raw material quantities 112.5 Kg/day Price estimation of raw material 50 IDR/kg Total 140,625 IDR/month  2. Labor cost  The production of nata needs at least 2 workers to reach the target of production. The calculation of labor cost is described in Table VI. TABLE VI.  LABOR COST ESTIMATION Working hours per day 8 Hours/day Number of working days 25 Days/month Number of workers 2 Persons Labor cost 6,000 IDR/hour Total 2,400,000 IDR/month  3. Factory overhead cost The estimation of overhead cost (IDR/month) can be seen in Table VII. TABLE VII.  OVERHEAD COST ESTIMATION Building rent payable 500,000 Transportation 65,000 Utilities payable 150,000 Gas fuel (170 Kg/month) 190,000 Materials 310,750 Equipment rent payable 1,889,000 Total 3,104,750  The total production cost was calculated as the total cost needed in a month, as below. TABLE VIII.  PRODUCTION COST Raw material cost 140,625 Labor cost 2,400,000 Overhead cost 3,104,750 Total Cost 5,645,375  The calculation of production capacity per month is: PC per month = PC per day x number of working days PC per month = 210 Kg/day x 25 days PC per month = 5250 Kg  COGS = TC per month PC per month  COGS = 5,645,375 5250  COGS =  1075 IDR/kg  If the products are expected to sell at 50% profit of the production cost, then the product must be offered at price    IDR 1,612 per kg. This price is lower than nata de coco that has selling price about IDR 2,000 per kg.  IV. CONCLUSION Pineapple skin as a by-product of pineapple-based food processing industry is very potential to be developed as a new business in Kualu Nenas Village. Especially for the current pineapple food industry, they could directly use the skin waste that coming from their production without supplying the raw materials from others. This would increase the estimated profit that has been calculated in the end of this study.  Entrepreneurs who are interested in developing this business are strongly advised to refer to the best composition of ingredients for making nata as a result of this study in Table II. The analysis concluded that sugar and vinegar contributed significantly to the process so the composition of these materials should be the main consideration in processing nata de pina. Based on the selling price estimation that is compared with nata de coco, this research showed that nata de pina economically potential to be developed as a new variant of nata. The profit might to increase if the nata de pina is    The 2nd Green Development International Conference (GDIC) – Universitas Jambi - 2018  produced in industrial scale production. It will be supported by the ease of obtaining very large quantities of raw materials available in Riau province.  It is possible for future research to develop product variants that have a selling value using materials derived from food-produced waste. This supports the sustainable development principles to create an environmentally friendly industry.  References  [1] Astuty, E. D, “Fermentasi Etanol Kulit Buah Pisang,” UGM, Yogyakarta, 1991. [2] Fardiaz, “Mikrobiologi Pangan,” Gramedia Pustaka Utama, Jakarta, 1992. [3] Khanagoudar, S, “Bioprocessing Of Pineapple Fruit Waste In To Value Added Product Nata-De-Pina,” Master Thesis, Agricultural Microbiology, University of Agricultural Sciences, Bengaluru, 2013. [4] Lidya, B, Djenar, N. S, “Dasar Bioproses,” Direktorat Jenderal Pendidikan Tinggi Departemen Pendidikan Nasional, Jakarta, 2000. [5] Marfianda, Y, “Analisis Biaya dan Penetapan Harga Pokok Penjualan Nata De Coco Koktail (Sun Coco),” Skripsi, Fakultas Pertanian, Institut Pertanian Bogor, Bogor, 2010. [6] Maryani, A, “Aktivitas Fermentasi Alkohol dengan Ragi Roti Terimobil,” Skripsi, Institut Pertanian Bogor, Bogor, 1996. [7] Pretis, Steve, “Bioteknologi,” Erlangga, Jakarta, 1990. [8] Rizani, K. Z, “Pengaruh Konsentrasi Gula Reduksi dan Inokulum (Saccharomyces cerevisiae) pada Proses Fermentasi Sari Kulit Nanas (Ananas comosus L. Merr) untuk Produksi Etanol,” Skripsi, Jurusan Biologi, Fakultas Matematika dan Ilmu Pengetahuan Alam, Universitas Brawijaya, Malang, 2000. [9] Sa’id, E. G, “Teknologi Fermentasi,” CV. Rajawali, Jakarta, 1990. [10] Sutanto, A, “Pineapple Liquid Waste As Nata De Pina Raw Material,” Makara, Teknologi, vol. 16, no. 1, pp. 63-67, April 2012. [11] Tambunan, U. S. F, “Peranan Bioteknologi pada Pengembangan Proses Biotransformasi,” Laporan Penelitian BPPT, Jakarta, 1995. [12] Wardio, S. P, “Petunjuk Praktek Kimia Industri,” Departemen pendidikan dan Kebudayaan, Jakarta, 1990. [13] Wijana, S., Kumalaningsih, A. Setyowati, U. Efendi, N. Hidayat, “Optimalisasi Penambahan Tepung Kulit Nanas dan Proses Fermentasi pada Pakan Ternak terhadap Peningkatan Kualitas Nutrisi,” ARMP (Deptan), Universitas Brawijaya, Malang, 1991. [14] https://riau.bps.go.id/statictable/2017/01/24/307/-produksi-tanaman-buah-buahan-menurut-jenis-dan-kabupaten-kota-2015-ton-.html         .   

The Economic Potential Analysis of Nata de Pina Production Using Pineapple Skin Waste to Develop Product Variants of Pineapple Food Industry in Riau Province

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The Economic Potential Analysis of Nata de Pina Production Using Pineapple Skin Waste to Develop Product Variants of Pineapple Food Industry in Riau Province

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