TUGAS 1

1. Please read this article below about how fast fashion put weight on environmental costs,
taken from https://www.unep.org/news-and-stories/story/environmental-costs-fast-
fashion :

The environmental costs of fast fashion

New season, new styles, buy more, buy cheap, move on, throw away: the pollution, waste, and emissions of fast fashion are
fuelling the triple planetary crisis.

The annual Black Friday sales on 25 November are a reminder of the need to rethink what is bought, what is thrown away,
and what it costs the planet.

Sustainable fashion and circularity in the textiles value chain are possible, yet this century the world’s consumers are
buying more clothes and wearing them for less time than ever before, discarding garments as fast as trends shift.

The United Nations Environment Programme (UNEP) is spearheading an initiative towards a zero-waste world. As part of
this ambitious outlook, UNEP has partnered with Kenyan spoken word poet Beatrice Kariuki to shed light on high-impact
sectors where consumers can make a real difference.

“We need circular industries where old looks are made new,” Kariuki says in the video. “Less packaging, more reuse.
Threads that last.”

The Ellen Macarthur Foundation, a UNEP partner, has estimated that a truckload of abandoned textiles is dumped in
landfill or incinerated every second. Meanwhile, it is estimated that people are buying 60 per cent more clothes and wearing
them for half as long.

Plastic fibres are polluting the oceans, the wastewater, toxic dyes, and the exploitation of underpaid workers. Fast fashion is
big business, and while the environmental costs are rising, experts say there is another way: a circular economy for textiles.

At this month’s UN Climate Conference (COP27) in Egypt, UNEP and the non-profit Global Fashion Agenda (GFA) held
an event on ‘Circular Systems for a Net Positive Fashion Industry’, which drew industry leaders to discuss routes towards a
circular economy for the industry, with less waste, less pollution, more reuse, and more recycling.

Now, UNEP and GFA are spearheading a consultation across the fashion industry to define a path towards becoming net-
positive—meaning an industry that gives back more to the world than it takes out. UNEP is also producing a roadmap
towards sustainability and circularity in the textile value chain and working on shifting the narrative of the sector, looking
at the role of consumption with a guideline to sustainable fashion communication.

The fast fashion business model of quick turnover, high volume, cheap prices is under pressure from consumers who are
demanding change. They want resilient garments from a sustainable industry, a goal supported by the UN Alliance for
Sustainable Fashion.

A prominent example of how the garment industry can embrace the principles of a circular economy is the US outdoor
clothing brand Patagonia, winner of a UN Champion of the Earth award in 2019.

Patagonia has gone further still, announcing earlier this year that it would transform into a charitable trust with all profits
from its US$1.5 billion in annual sales going towards climate change, making the planet its only shareholder. There are
many others in the industry also making important changes.

Based on what you read above, answer these following questions:

a. What is the result of inflow of fast fashion business?
b. What should fast fashion industry do in order to cope with the outflow of the
business that harm the environment?
c. In your opinion, does the fast fashion industry’s care towards environment puts
weight on the business or quite the opposite? Explain your answer with
supporting data or scientific articles.
2. Terlampir data Volume Aktivitas dan Total Kos Aktivitas Produksi celana jeans
selama Semester I oleh PT Gaya Keren Tahun 2023 sebagai berikut:
Bulan Total Kos Produksi Jumlah Unit
Monitor Komputer Produk yang
dihasilkan
Januari Rp5.500.000 229
Februari Rp4.200.000 210
Maret Rp6.325.000 300
April Rp6.812.000 347
Mei Rp7.056.000 455
Juni Rp7.398.000 460
Hitunglah dengan menggunakan metode Titik Tertinggi – Titik
Terendah:
a. Kos tetap periode
b. Persamaan kos aktivitas
c. Kos variabel per unit produk

3. Diketahui data kartu kos PT Gaya Keren Tahun 2023 sebagai berikut:
Deskripsi Standar Standar Standar Kos
Harga Kualitas
Bahan langsung Rp850.000 1 buah Rp850.000
Tenaga kerja Rp315.000 1 jam Rp315.000
langsung
Overhead tetap Rp106.000 2 jam Rp212.000
Overhead variable Rp186.000 2 jam Rp292.000
Standar Kos Produksi per Unit Produk Rp1.669.000
Jika terdapat 10.000 unit yang diproduksi selama Tahun 2023, hitunglah
dengan menggunakan sistem kos standar:
a. Kos bahan baku langsung
b. Kos tenaga kerja langsung
c. Kos overhead dibebankan
d. Total kos produksi