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Abstract
This research aims to analyse the cost structure of the smoked skipjack fish processing business in North Sulawesi Province, with a focus on determining the cost function and its effects. Eighty-one skipjack-smoked fish producers were censused and interviewed using questionnaires that had been prepared before. The analysis method used in this research consists of descriptive analysis and Cobb-Douglas cost function analysis, in which the cost function is modelled in the short term. The result showed that the cost of fresh fish, supplementary materials, and labour largely dominated the skipjack smoked fish processing cost. These costs account for 98.86% of the total cost; the remainder is variable costs, namely depreciation costs. From the regression analysis, the production volume and firewood price significantly affect production costs, while others do not.
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Copyright (c) 2025 Vera Octalia, Ketut Sukiyono , M. Mustopa Romdhon

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References
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- Pindyck, R.S., and D.L. Rubinfeld, 2001, Econometric Models and Economic Forecast, Third Edition, McGraw-Hill, Inc, New York
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- Sheppard, R. W., 1970. Theory of Cost and Production Functions, Princeton: Princeton University Press.
- Silberberg, E. 1978. The Structure of Economics: A Mathematical Analysis. McGraw-Hill Brod Company, New York.
- Takalamingan, Maghelhais.F.V.Longdong dan Alvon J. 2017.Analisis Efisiensi Saluran Distribusi dan Risiko Pelaku Usaha pada Rantai Pasok Ikan Skipjack Asap di Kelurahan Girian atas Kota Bitung Provinsi Sulawesi Utara.Jurnal Akulturasi. 5(9): 705-712. https://ejournal.unsrat.ac.id/index.php/akulturasi/article/view/16996
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References
Agiomirgianakis G., Asteriou D., Monastiriotis V., 2002, “Growth Effects of Human Capital and Stages of Economic Development: A Panel Data Investigation of Different Country Experiences”, The ICFAI Journal of Applied Economics, vol. I, issue: 1, pp: 31-47. Retrieved from https://ideas.repec.org/a/icf/icfjae/v01y2002i1p31-47.html
Chiliya, N., Roberts-Lombard, M. 2012. Impact of Level of Education and Experience on Profitability of Small Grocery Shops in South Africa. International Journal of Business Management, Economics & Research, Vo.3(1): pp 462-470. http://ijbmer.com/docs/volumes/vol3issue1/ijbmer2012030110.pdf
Chrisman, J.J., McMullan, Ed., Hall, J. 2005. The Influence of Guided Preparation on The Long-term Performance of New Ventures. Journal of Business Venturing, Vol. 20: pp 769-791. https://doi.org/10.1016/j.jbusvent.2004.10.001
Damodar N., Gujarati dan Dawn C. Porter. 2009. Basic Econometric 5th Edition. McGraw–Hill: New York. 1027 pp.
Daryani, MA., Samizadeh, M., Tajeddin, M. 2010. Family Factors and The Creation of Family Businesses in Developing Countries: A Case Study of Iran's Oil and Textile Industries. African Journal of Business Management, Vo. 4(10): pp 2140-2149. http://www.academicjournals.org/app/webroot/article/article1380795768_Daryani%20et%20al.pdf
Direktorat Jenderal Perikanan. 2017. Produksi Perikanan Tangkap dan Budidaya Indonesia. Badan Pusat Statistik Indonesia.
Direktorat Jenderal Perikanan. 2017. Produksi Perikanan Tangkap dan Budidaya di Sulawesi Utara.
Dlouhý, Martin & Lenka Flusserová, 2007. Three Approaches to the Analysis of Cost Function in Health Care Ekonomický casopis, 55(1): 69 – 78. Retrieved from https://www.sav.sk/journals/uploads/0929111201%2007%20Dlouhy-Flusserova.pdf
Hill, R. Carter William E. Griffiths, & Guay C. Lim. 2011. Principles of Econometrics. John Wiley & Sons, Inc.
Jamal. 2014. Analisis Faktor-Faktor yang Mempengaruhi Pendapatan Nelayan. JIMFEB. 2(2):1-10. https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/1026.
Kariyasa, K., Dewi, A. 2011. Analysis of Factors Affecting Adoption of Integrated Crop Management Farmer Field School (Icm-Ffs) in Swampy Areas. International Journal of Food and Agricultural Economics 1(2): pp 29-38. Retrieved from https://ageconsearch.umn.edu/bitstream/160092/2/Vol%201%20No%202%2029-38.pdf
Lavison, R. 2013. Factors Influencing the Adoption of Organic Fertilizers in Vegetable Production in Accra, MSc Thesis, Accra Ghana. Retrieved from http://197.255.68.203/handle/123456789/5410
Lipsey, R. G. Courant, P. N. Purvis, D. D. dan Steiner, P. O. 1995. Pengantar Makroekonomi Edisi 10. Terjemahan: J. Wasana dan Kirbrandoko. Binarupa Aksara. Jakarta.
Louzis, Dimitrios P. & Angelos T. Vouldis. 2015. Profitability In The Greek Banking System: A Dual Investigation Of Net Interest And Non-Interest Income. Working Paper 191. Bank Of Greece. Economic Analysis and Research Department – Special Studies Division. Retrieved from https://www.bankofgreece.gr/BogEkdoseis/Paper2015191.pdf
Magoutas, A.I., Papadogonas, T.A., Sfakianakis, G. 2012. Market Structure, Education, and Growth. International Journal of Business and Social Science, Vol.3 No. 12 (Special Issue- June 2012): pp.88-95. Retrieved from https://www.academia.edu/1761166/Market_Structure_Education_and_growth
Mangantar, Maryam, Adolfina & Dedy N. Baramuli. 2015. Kelayakan Usaha Pengolahan Ikan Cakalang Di Kota Bitung. Jurnal LPPM Bidang EkoSosBudKum 2(2): 73-84. Retrieved from https://ejournal.unsrat.ac.id/index.php/lppmekososbudkum/article/view/10671
Mignouna, B., Manyong, M., Rusike, J., Mutabazi, S., & Senkondo, M. (2011). Determinants of Adopting Imazapyr-Resistant Maize Technology and its Impact on Household Income in Western Kenya: AgBioforum, 14(3), 158-163. Hall, B. and Khan, B. (2002) Adoption of new technology. New Economy Handbook.
Mulyadi, 2005. Akuntansi Biaya. Edisi Kelima.Yogyakarta. UPPAMP YKPN Universitas Gadjah Mada.
Nizar, R., L. Siswati, & A. Putri. 2016. Analisis Fungsi Biaya Total Kubik Pada Usahatani Jagung Di Kecamatan Rumbai Kota Pekanbaru. Jurnal Agribisnis 18(1): 33-40. DOI: https://doi.org/10.31849/agr.v18i1.754 https://journal.unilak.ac.id/index.php/agr/article/view/754
Pindyck, R.S., and D.L. Rubinfeld, 2001, Econometric Models and Economic Forecast, Third Edition, McGraw-Hill, Inc, New York
Putri, Intan Adhi Perdana & dan Zuzy Anna. 2014. Efisiensi Dan Optimisasi Input Budidaya Ikan Mas Keramba Jaring Apung Di Waduk Cirata. J. Kebijakan Sosek KP 4(1): 77-92. DOI: http://dx.doi.org/10.15578/jksekp.v4i1.222 http://ejournal-balitbang.kkp.go.id/index.php/jkse/article/view/222
Sheppard, R. W., 1970. Theory of Cost and Production Functions, Princeton: Princeton University Press.
Silberberg, E. 1978. The Structure of Economics: A Mathematical Analysis. McGraw-Hill Brod Company, New York.
Takalamingan, Maghelhais.F.V.Longdong dan Alvon J. 2017.Analisis Efisiensi Saluran Distribusi dan Risiko Pelaku Usaha pada Rantai Pasok Ikan Skipjack Asap di Kelurahan Girian atas Kota Bitung Provinsi Sulawesi Utara.Jurnal Akulturasi. 5(9): 705-712. https://ejournal.unsrat.ac.id/index.php/akulturasi/article/view/16996
Tovar, B., Jara-Diaz, S. & Trujillo, L. 2007. Econometric estimation of scale and scope economies within the port sector: a review (Report No. 07/04). London, UK: Department of Economics, City University London. Retrieved from http://openaccess.city.ac.uk/1462/1/0704_tovar-jara-diaz-trujillo.pdf
Zil, G. Van, 2004 The Cost-Production Duality Approach To The Measurement Of Labour Productivity: A Dynamic Tool for Effective Human Resource Management. SA Journal of Human Resource Management, 2004, 2 (1), 50-53 DOI: https://doi.org/10.4102/sajhrm.v2i1.33