ANALISIS PEMANFAATAN SISA BAHAN BAKU SEBAGAI EFISIENSI BIAYA PRODUKSI PADA COFFEE SHOP (STUDI KASUS PADA BIUS COFFEE SHOP CABANG PAMUSIAN TARAKAN)
This study aims to analyze the utilization of raw material waste, specifically coffee grounds, as an effort to achieve production cost efficiency at Bius Coffee Shop Tarakan. Historically, coffee grounds generated during the coffee production process have not been utilized and were typically discarded, despite possessing considerable economic value that could be sold or processed into valuable derivative products. The study employed a descriptive quantitative method, collecting primary data through interviews, observations, and documentation, and secondary data from literature and production cost records. The findings indicate that the sale of coffee grounds as raw material waste can effectively reduce the Cost of Goods Sold (COGS) from Rp 719.346.546 to Rp 710.423.066 per year, thus providing potential cost savings of Rp 8.914.480. This study recommends that the utilization of raw material waste be carried out sustainably to improve production cost efficiency, support the longevity of the coffee shop business, and reduce waste These efforts in waste utilization are expected to yield positive economic and environmental benefits for Bius Coffee Shop and the coffee industry in general.