Nira aren’s tapping business at Hasanuddin University education Forest, Maros

Abstract Population growth creates competition in meeting the needs of daily life. The forest area is the target for the community to depend on for their life. Palm trees are forest products that have many benefits. This study intends to describe the process of tapping palm sugar, calculate production costs and business income of palm sugar, and describe the marketing flow of palm sugar. This research was conducted for two months, in the Education Forest. Data collection methods include field orientation, observation and interviews. Determination of the sample was carried out by census, namely 14 sugar palm farmers. The analysis was carried out descriptively qualitatively on the process of tapping sap, making palm sugar, and marketing flow. Meanwhile, quantitative descriptive analysis was carried out on the calculation of production costs and income. The results of this study illustrate that the flower bunches tapped are male flowers. The process of tapping includes the following activities: preparation, taking sap, making palm sugar. The results of tapping sap are generally used as raw material for palm sugar. Tapping the sap and making palm sugar is carried out for approximately eight months every year. The process of tapping nira carried out by sugar palm farmers in the location is still based on habits and experiences that have been passed down from generation to generation. The average production cost is IDR 7,026,552.-/year/family and the average income is IDR. 10,705,500.-/year/family, so that the average profit is IDR. 3,675,948.- per year per household. There are three marketing channels for palm sugar in the research location, namely: (1) Producers Directly to consumers (2) Producers to collectors to consumers (3) producers to collectors to the market and to consumers.

Download Full-text

ANALISIS PENDAPATAN USAHA GULA AREN PADA MASYARAKAT YANG TINGGAL DI DALAM DAN DI SEKITAR HUTAN

PERENNIAL ◽

10.24259/perennial.v14i2.5309 ◽

2018 ◽

Vol 14 (2) ◽

Author(s):

Makkarennu Makkarennu ◽

Muhammad Fikri Rum ◽

Ridwan Ridwan

Keyword(s):

Random Sampling ◽

Descriptive Analysis ◽

Forest Products ◽

Simple Random Sampling ◽

Fixed Cost ◽

South Sulawesi ◽

Non Timber Forest Products ◽

Palm Sugar ◽

Qualitative Descriptive ◽

Farmer Groups

Palm sugar as one of product of Non-Timber Forest Products (NTFPs) which contributes to communities living in and around forests. However, the use and processing of products is still tradistional managed so as to produce results that have not been maximized. This study aims to analyses the income of palm sugar product for farmer groups who living in and around forest. The location of the study was in forest farmer groups in Labuaja Village, Cenrana Sub-District, Maros Regency, South Sulawesi. Sampling was carried out on each farmer group consisting of 10 people in three farmer groups with the number of respondents as many as 30 people conducted by simple random sampling. Data analysis was carried out through qualitative descriptive analysis and quantitative analysis. The results showed that the income of each farmer palm sugar per year was Rp. 9,562,012.Key words: forest farmer group; fixed cost; income analysis; palm sugar; variabel cost

Download Full-text

Palm Sap Sources, Characteristics, and Utilization in Indonesia

10.31224/osf.io/732a5 ◽

2020 ◽

Author(s):

Teguh Kurniawan ◽

Jayanudin ◽

Indar Kustiningsih ◽

Mochamad Adha Firdaus

Keyword(s):

Poor Quality ◽

Raw Material ◽

Coconut Tree ◽

Palm Trees ◽

Palm Species ◽

Palm Sugar ◽

Nipa Palm ◽

Available Technology

Sap from various species palm trees in which known as neera generally produced by traditional technology in Indonesia. There are 5 well known palm species that produce Neera in Indonesia such as arenga palm, coconut tree, doub palm, nipa palm and palm oil. Neera can be utilized as raw material for various derivatives such as palm sugar, sweet palm toddy, and alcoholic toddy. Tapping ofneera is a crucial step because neera prone to immediately degrade and causing poor quality of palm sugar. Traditional sugar processing has some drawbacks for example: low energy efficiency processing and off-specification products. On the other side, sugar palm neera has important antioxidant component which benefits for human that unavailable in normal white sugar from sugarcane. In this current review, characterization of neera from various palms in Indonesia and available technology on sugar palm processing such as spray dryer and membrane ultrafiltration will be discussed.

Download Full-text

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DALAM MENENTUKAN HARGA JUAL 1 | P a g e PADA PT. KRESNA EKA PRATAMA

Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan ◽

10.32832/neraca.v14i1.2317 ◽

2019 ◽

Vol 14 (1) ◽

Author(s):

Tantri Amalia ◽

N. A. Rumiasih ◽

Muhamad Zakie Hanifan

Keyword(s):

Descriptive Analysis ◽

Production Costs ◽

Selling Price ◽

Total Production ◽

Quantitative Descriptive Analysis ◽

Heavy Equipment ◽

Equipment Construction ◽

Quantitative Descriptive ◽

The Cost ◽

A Company

This study aims to determine: The purpose of this study was to find out how to calculate the cost of goods in determining prices. The author conducted research at PT. Kresna Eka Pratama, a company engaged in heavy equipment construction. The research method used is descriptive qualitative and quantitative descriptive analysis. Methods for studying and analyzing the relationships and variable variables examined by the author. In this study the author uses the Full Costing method as the basis for pricing at PT. Kresna Eka Pratama.The results showed that the calculation of the cost of goods produced by Full Costing was Rp. 8.873.507.700/unit, in accordance with the accounting school can also provide profits desired by the company. This shows that the measurement of Full Costing production prices has a very important role in determining prices that will affect the level of income and expected profits. With precise and accurate calculations, determining the selling price will be very effective and reliable. In determining this price is a profit of 10% of the total production costs after adding non-production costs.

Download Full-text

Palm Sap Sources, Characteristics, and Utilization in Indonesia

10.31219/osf.io/vaqje ◽

2021 ◽

Author(s):

Teguh Kurniawan ◽

Jayanudin ◽

Indar Kustiningsih ◽

Mochamad Adha Firdaus

Keyword(s):

Poor Quality ◽

Raw Material ◽

Coconut Tree ◽

Palm Trees ◽

Palm Species ◽

Palm Sugar ◽

Nipa Palm ◽

Available Technology

Sap from various species palm trees in which known as neera generally produced by traditional technology in Indonesia. There are 5 well known palm species that produce Neera in Indonesia such as arenga palm, coconut tree, doub palm, nipa palm and palm oil. Neera can be utilized as raw material for various derivatives such as palm sugar, sweet palm toddy, and alcoholic toddy. Tapping of neera is a crucial step because neera prone to immediately degrade and causing poor quality of palm sugar. Traditional sugar processing has some drawbacks for example: low energy efficiency processing and off-specification products. On the other side, sugar palm neera has important antioxidant component which benefits for human that unavailable in normal white sugar from sugarcane. In this current review, characterization of neera from various palms in Indonesia and available technology on sugar palm processing such as spray dryer and membrane ultrafiltration will be discussed.

Download Full-text

PENDAPATAN DAN NILAI TAMBAH AGROINDUSTRI GULA KELAPA SKALA RUMAH TANGGA DI KECAMATAN SIDOMULYO KABUPATEN LAMPUNG SELATAN

Jurnal Ilmu-Ilmu Agribisnis ◽

10.23960/jiia.v8i2.4051 ◽

2020 ◽

Vol 8 (2) ◽

pp. 182

Author(s):

Puji Arita Lestari ◽

Dwi Haryono ◽

Ktut Murniati

Keyword(s):

Key Words ◽

Descriptive Analysis ◽

Value Added ◽

Raw Material ◽

Added Value ◽

Survey Method ◽

Quantitative Descriptive Analysis ◽

Quantitative Descriptive

The purposes of this research are to analyze the income and added value of household scale coconut sugar agroindustry in Sidomulyo Subdistrict of South Lampung Regency. This research is conducted by a survey method in determining the sample. Respondents are the owners of coconut sugar agroindustries. Data were collected in January - February 2019, and analyzed using quantitative descriptive analysis. The results showed that income over cash costs amounted to Rp2,976,013.89 and income over total costs amounted to Rp529,747.40. Coconut sugar agroindustry was profitable with R/C of 3.66 over cash costs and 1.15 over total costs, it was worth cultivating because it had positive value-added, namely raw material of Rp949.84/ liter. Key words: added value, agroindustry, coconut sugar, income.

Download Full-text

Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v8i1.287 ◽

2020 ◽

Vol 8 (1) ◽

pp. 17-26

Author(s):

Evi Noviasari ◽

Richad Alamsyah

Keyword(s):

Descriptive Analysis ◽

Secondary Data ◽

Production Costs ◽

Raw Material ◽

Primary Data ◽

Main Element ◽

Selling Price ◽

Labor Costs ◽

The Cost

The purpose of this study were to know the role of calculation cost of goods manufactured and determination of the selling price of shoes in the Heriyanto’s shoes MSME. To knowing the extent of differences in determination the cost of goods manufactured by using the company method and the full costing approach and compare the selling price according to the company's method with using the Cost Plus Pricing. The type of research used is qualitative research. The analytical method used in this study is qualitative descriptive analysis. The data used in this study are primary data. Data were obtained directly through observation and interviews with the Heriyanto’s shoes MSME and data in the form of information on production costs such as raw material costs, labor costs, and factory overhead costs MSME during December 2018. While for secondary data. Data were obtained from intermediary media such as books or literature, journals related to the title of the research, and can also be via the internet. The results of the study it can be concluded that the cost of goods manufactured calculation according Heriyanto’s MSME is lower than the cost of goods manufactured calculation using the full costing method. The cost of goods manufactured according heriyanto’s MSME is Rp. 15.675/pair or Rp. 313.492/score (Hamer Material) and Rp. 14.600/pair or Rp. 291.992/score (Kavaro Material). While the cost of goods manufactured used the full costing method, which is Rp. 16.310/pair or Rp. 326.201/score (Hamer Material) and Rp. 15.235/pair or Rp. 304.701/score (Kavaro Material). This is caused factory overhead costs that are not calculate by Heriyanto’s MSME such as electricity costs, gas costs, maintenance costs for machinery and factory vehicles, and depreciation costs. Determination of selling price must be appropriately because the determination of selling prices that are too high will result in difficulty competition with similar products while the determination of selling prices too low will result in reduced income generated by Heriyanto’s MSME. The difference in determination the cost of good manufactured will affect the Heriyanto’s MSME in determining the selling price, because the cost of goods manufactured is the main element in determination selling price. Calculation of selling prices according Heriyanto’s MSME is Rp. 18.026/pair or Rp. 360.516/score (Hamer Material) and Rp. 16.790/pair or Rp. 335.791/score (Kavaro material). While the selling price used the Cost Plus Pricing method which is Rp. 18.814/pair or Rp. 376.281/score (Hamer Material) and Rp. 17.578/pair or Rp. 351.556/score (Kavaro material). Keywords : Cost of Goods manufactured, Selling Price, Full Costing, Cost Plus Pricing

Download Full-text

ANALISIS PENDAPATAN USAHATANI BAWANG DAUN DI DESA MANEMBO KECAMATAN PASSI TIMUR KABUPATEN BOLAANG MONGONDOW

AGRI-SOSIOEKONOMI ◽

10.35791/agrsosek.16.2.2020.28754 ◽

2020 ◽

Vol 16 (2) ◽

pp. 219

Author(s):

Christofel Denis Ratu ◽

Rine Kaunang ◽

Tommy Fredy Lolowang

Keyword(s):

Data Analysis ◽

Random Sampling ◽

Sampling Method ◽

Descriptive Analysis ◽

Secondary Data ◽

Simple Random Sampling ◽

Production Costs ◽

Primary Data ◽

Quantitative Descriptive Analysis ◽

Quantitative Descriptive

This study aims to analyze the income of leek farming in Manembo Village, Passi Timur Sub-district, Bolaang Mongondow Regency. This research lasted for 2 months, from November to December 2019. Sampling in this study was carried out by simple random sampling method with a number of respondents were 25 leek farmers. Primary data were collected through direct interviews using a list of questions (questionnaires) that have been prepared. Secondary data were obtained from the literature related to this research and related institutions. Data analysis used in this research is to use quantitative descriptive analysis and expenditure (production costs) to analyze the income of leek farming. The results showed that the income of onion farming in Manembo Village, East Passi District, Bolaang Mongondow District per farmer on average was IDR. 2,688,800.- *eprm*

Download Full-text

Analisis Kelayakan Usaha Pembuatan Gula Merah Di Kelurahan Kassa Kecamatan Batulappa Kabupaten Pinrang

Jurnal Ilmiah Ecosystem ◽

10.35965/eco.v21i3.1143 ◽

2021 ◽

Vol 21 (3) ◽

pp. 516-525

Author(s):

Idham Anggi Syamita ◽

Nurhapsah Nurhapsah ◽

Nurhaedah Nurhaedah

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Production Costs ◽

Production Volume ◽

Brown Sugar ◽

Sugar Price ◽

Palm Trees ◽

Palm Sugar ◽

Independent Variable ◽

The Cost

Penelitian ini dilaksanakan di Kelurahan Kassa Kecamatan Batulappa Kabupaten Pinrang dari bulan Agustus sampai bulan September 2019. Penelitian ini bertujuan untuk mengetahui faktor-faktor produksi ( pohon aren, harga gula merah, biaya produksi, jumlah pohon, jumlah produksi). Pada pendapatan pengrajin gulan aren di Kelurahan Kassa Kecamatan Batulappa Kabupaten Pinrang. Jenis data yang digunakan adalah analisis regresi berganda. Hasil penelitian ini kemudian diolah menggunakan rumus analisis Pendapatan. Variabel yang digunakan dalam penelitian ini ada lima yaitu harga gula aren, biaya, volume produksi, tenaga kerja, jumlah pohon. Hasil penelitian menunjukan variabel harga gula aren dan jumlah produksi berpengaruh nyata terhadap pendapatan sedangkan biaya, tenaga kerja dan jumlah pohon tidak berpengaruh nyata terhadap pendapatan pengrajin gula merah. Hasil uji F disimpulkan bahwa variabel bebas sangat berpengaruh terhadap pendapatan pengrajin gula merah. Hasil uji R square menunjukan bahwa 98,9% variabel pendapatan pengrajin gula merah dapat dijelaskan oleh variabel jumlah pohon aren, jumlah produksi, tenaga kerja, dan harga. Sedangkan 1,1% dipengaruhi oleh variabel lain yang tidak di ukur dalam penelitian This research was conducted in Kassa Village, Batulappa District, Pinrang Regency from August to September 2019. This study aims to determine the factors of production (palm trees, brown sugar prices, production costs, number of trees, number of production). On the income of palm sugar craftsmen in Kassa Village, Batulappa District, Pinrang Regency. The type of data used is multiple regression analysis. The results of this study were then processed using the analysis formula income. There are five variables used in this research, namely palm sugar price, cost, production volume, labor, number of trees. The results showed that the variable palm sugar price and the amount of production had a significant effect on income, while the cost, labor and number of trees had no significant effect on the income of the brown sugar craftsmen. The results of the F test concluded that the independent variable greatly influenced the income of the brown sugar craftsmen. The results of the R square test show that 98.9% of the income variable of the brown sugar craftsmen can be explained by the variables of the number of palm trees, the amount of production, the labor, and the price. Meanwhile, 1.1% is influenced by other variables that are not measured in the study.

Download Full-text

ANALISIS PENDAPATAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN PENGRAJIN GULA AREN DI KABUPATEN REJANG LEBONG PROVINSI BENGKULU

Forum Agribisnis ◽

10.29244/fagb.8.2.155-168 ◽

2018 ◽

Vol 8 (2) ◽

pp. 155-168

Author(s):

Novia Fitri Yanti Saragih ◽

Suharno Suharno ◽

Harianto Harianto

Keyword(s):

Raw Materials ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Production Costs ◽

Primary Data ◽

Palm Trees ◽

Palm Sugar ◽

Process Factors ◽

The Cost

Palm sugar as a source of income is mostly produced by palm sugar producers who are in the village, depending on the population of existing palm trees. Available raw materials and prevailing prices affect income. This study aims to (1) analyze the structure of production costs and business income of palm sugar and (2) analyze the factors that influence the income of palm sugar producers in Rejang Lebong Regency, Bengkulu Province. The method used to analyze the cost structure is income analysis (π = TR - TC) by calculating the use of total costs (TC = TFC + TVC) used in once production process. Factors that influence palm sugar income are price of palm sugar, number of productive trees, and yield of palm sugar. Primary data obtained from palm sugar prodicers using questionnaires and secondary data obtained from previous research. Analysis of factors that influence income using multiple linear regression analysis, processed using the SPSS 16.0 Program. Research results show that the average income obtained by palm sugar craftsmen in Rejang Lebong District is Rp 150,374 / production. Palm sugar processing business is still feasible to be a business and profitable because the value of profitability obtained is 1.23. Factors that influence income significantly at the level of 95 percent in the form of prices and number of productive trees. Improvements in technological innovations and an increase in the population of palm sugar plants need to be improved to be able to increase the income of palm sugar’ producers in the Rejang Lebong Regency of Bengkulu Province.

Download Full-text

Pemanfaatan Getah Pinus dan Perannya Terhadap Penghidupan Masyarakat di Provinsi Sulawesi Selatan

ULIN Jurnal Hutan Tropis ◽

10.32522/ujht.v5i1.4151 ◽

2021 ◽

Vol 5 (1) ◽

pp. 9

Author(s):

Tajuddin Tajuddin

Keyword(s):

Descriptive Analysis ◽

Secondary Data ◽

Forest Products ◽

Primary Data ◽

Quantitative Descriptive Analysis ◽

Pine Resin ◽

South Sulawesi ◽

Forest Sustainability ◽

Non Timber Forest Products ◽

Quantitative Descriptive

Pine forest in South Sulawesi is one of the evidence of successful reforestation and has been utilized by the community in the form of tapping pine resin. This article explains the permits types of the utilization/collection of pine resin by the community, the role of pine resin in community livelihoods, and various problems in the utilization of pine resin by the community in South Sulawesi. Qualitative/quantitative descriptive analysis is used to analyze primary data obtained through interviews and secondary data analysis obtained from relevant agencies. We found that the utilization/collection of pine resin in South Sulawesi by the community used four schemes or permits types, namely: Business License for Non-Timber Forest Product Utilization, Licence for Collection of Non-Timber Forest Products, Social Forestry Schemes Permits, and Cooperation of Forest Utilization. Furthermore, for the community livelihoods, utilization/collection of pine resin has provided extra incomes and employment for local communities and workers from outside. However, labor limitations, fluctuations in the price of pine resin, relying on the community on business partners, and tapping techniques that contradict the principle of forest sustainability is still becoming the problems in the utilization/collection of pine resin in South Sulawesi.

Download Full-text