Pemodelan Matematika Menggunakan Fungsi Linear untuk Menganalisis Model Biaya Total pada Usaha Mikro

Abstract

Micro-enterprises play an important role in improving the community's economy; however, many business owners still experience difficulties in managing production costs systematically. One approach that can be applied to overcome this problem is mathematical modeling using linear functions. This study aims to develop a mathematical model using a linear function to analyze the total cost model of micro-enterprises and explain the relationship between production quantity and total cost. The study employed a quantitative approach with a descriptive research method. The data were obtained through a literature review and a mathematical modeling illustration based on the concepts of fixed costs and variable costs in economics. The analysis was conducted by constructing a total cost model in the form of a linear function and interpreting the relationship between production quantity and total cost using the resulting equation. The findings indicate that the total cost model can be expressed as the linear equation (TC = 500,000 + 4,000x), showing that total cost increases proportionally with the number of products produced. The model provides useful information for estimating production costs at various production levels and can be used as a basis for production planning, capital budgeting, and business decision-making. The findings also demonstrate that the application of linear functions is a simple, practical, and effective approach for analyzing total costs in micro-enterprises. Furthermore, this study highlights that the concept of linear functions has practical applications in economics and can serve as an example of contextual mathematics learning.