scholarly journals Achievement of Jabuticaba vinegar by spontaneous fermentation

2015 ◽  
Vol 6 (2) ◽  
pp. 80
Author(s):  
Enio Paulo Zoche ◽  
Odacir De Figueredo ◽  
Catiussa Maiara Pazuch ◽  
Eliane Colla ◽  
Rosana Aparecida Da Silva-Buzanello
Keyword(s):  
Raw Materials ◽  
Economic Value ◽  
Added Value ◽  
Soluble Solids ◽  
Spontaneous Fermentation ◽  
Ethanol Content ◽  
Fermented Product ◽  
Negative Effect ◽  
Positive Effect

Vinegar is a very popular food used as a condiment and preservative, however, manufacturers have produced vinegar from raw materials of low quality and without economic value, not being given importance to this product. As jabuticaba presents considerable amounts of soluble solids, vitamin C and phenolic compounds, it’s use in the production of vinegar would be an alternative, resulting in a product with higher added value. The aim of this study was to produce vinegar from jabuticaba by spontaneous fermentation changing evaluating the fermentation conditions: concentration of sugar and ratio water/jabuticaba, their influence on fermented. Product fermentations were monitored by determination of pH, acidity, total soluble solids (TSS) and reducing sugars in glucose. After stabilization of TSS the ethanol content was determined. The ethanol content obtained ranged from 2.1 to 10.7%. The addition of sugar had a positive effect on ethanol production and the increase of ratio water/jabuticaba had negative effect, both significant (p < 0.05). Assays with higher ethanol concentrations (7.8 and 10.7%) resulted in products with lower acidity. Nevertheless, the central points (5.2, 5.7% ethanol) presented higher levels of acidity (~ 3% acetic acid), suggesting a possible inhibition of acetic bacteria naturally present in the must, at concentrations of ethanol above 5%.

The Factors Influencing Tourist Visitations Number in Curug Silawe

2019 ◽  
Vol 2 (3) ◽  
pp. 553-561
Author(s):  
Novian Hangga Prakosa ◽  
Fafurida Fafurida
Keyword(s):  
Economic Value ◽  
Consumer Surplus ◽  
Sampling Technique ◽  
Travel Cost ◽  
Analysis Tool ◽  
Literature Study ◽  
Factors Influencing ◽  
Negative Effect ◽  
Value Estimation ◽  
Positive Effect

The purposes of this research are to identify the influence of travel cost, income, distance, access, facilities, natural beautiness, and age on the number of individual visits to Curug Silawe and to estimate the economic value of Curug Silawe through individual travel cost method. The population in this study are tourists that visited Curug Silawe with sample of 98 respondents taken by the quota accidental sampling technique. The data collection method used are literature study and questionnaire. The analysis tool used are OLS linear regression and economic value estimation. The results showed the variables that influence the number of individual visits to Curug Silawe are income, distance and age. Income and age has a positive effect. While distance has a negative effect. The economic value of Curug Silawe reached IDR 1,109,930,140.48 per year. This value is obtained from consumer surplus obtained per individual per year of IDR 308,656.88. Tujuan dari penelitian ini adalah untuk mengidentifikasi pengaruh biaya perjalanan, pendapatan, jarak, akses, fasilitas, keindahan alam, dan usia pada jumlah kunjungan individu ke Curug Silawe dan untuk memperkirakan nilai ekonomi Curug Silawe melalui metode biaya perjalanan individu . Populasi dalam penelitian ini adalah wisatawan yang berkunjung ke Curug Silawe dengan sampel 98 responden yang diambil dengan teknik quota accidental sampling. Metode pengumpulan data yang digunakan adalah studi literatur dan kuesioner. Alat analisis yang digunakan adalah regresi linear OLS dan estimasi nilai ekonomi. Hasil penelitian menunjukkan variabel yang mempengaruhi jumlah kunjungan individu ke Curug Silawe adalah pendapatan, jarak dan usia. Penghasilan dan usia memiliki efek positif. Sedangkan jarak memiliki efek negatif. Nilai ekonomi Curug Silawe mencapai Rp1.109.930.140,48 per tahun. Nilai ini diperoleh dari surplus konsumen yang diperoleh per individu per tahun sebesar Rp308.656,88.

KOMPARASI KINERJA KEUANGAN MELALUI PENDEKATAN ECONOMIC VALUE ADDED (EVA) PADA PERUSAHAAN TRANSPORTASI DI JAKARTA

2018 ◽  
Vol 3 ◽  
pp. 223-232
Author(s):  
Dwi Urip Wardoyo
Keyword(s):  
Financial Performance ◽  
Service Industry ◽  
Economic Value ◽  
Value Added ◽  
Added Value ◽  
Economic Value Added ◽  
Test Analysis ◽  
Transportation Service ◽  
Income Statement

This study aims to compare financial performance through profitability generated by two market participants in the witness transportation service industry in Jakarta, namely PT. BB compared to PT. ETU, this assessment is measured not limited to the profit generated but more than that by measuring financial added value through the concept of Eonomic Value Added produced by the two companies. The population in this study were all taxi transportation service companies in Jakarta. The sampling method selected two taxi companies that have the largest market share in DKI Jakarta, namely BB Taxi and ETU Taxi. The test analysis used in this study is ratio analysis through profit calculation and economic added value from the annual income statement. This study shows that there are (a) determination of the ratio of profit levels, (b) Determination of the comparison of economic value added of the two companies. Keywords :  Financial performance, Economic Value Added (EVA)

NILAI TAMBAH PENGOLAHAN KANGKUNG HIDROPONIK MENJADI KANGKUNG RENDANG

2020 ◽  
Vol 2 (2) ◽  
pp. 95-106
Author(s):  
Indrawaty Sitepu ◽  
Nurmely Violeta Sitorus
Keyword(s):  
Raw Materials ◽  
Value Added ◽  
Data Retrieval ◽  
Rice Flour ◽  
Production Costs ◽  
Added Value ◽  
Water Spinach ◽  
A Value ◽  
Chicken Eggs

Kangkung hidroponik menjadi kangkung rendang merupakan kegiatan yang dapat meningkatkan nilai tambah, menghasilkan produk yang dapat dikonsumsi, serta menambah pendapatan dan keuntungan produsen.Tujuan penelitian untuk menguraikan apa saja tahapan pengolahan kangkung hidroponik menjadi kangukung rendang, menganalisis biaya produksi, penerimaan, dan pendapatan, menganalisis nilai tambah pengolahan kangkung hidroponik menjadi kangkung rendang, menganalisis apakah usaha pengolahan kangkung hidroponik menjadi kangkung rendang layak diusahakan. Penelitian ini dilakukan di Jalan Bromo lorong Amal Medan Denai Kota Medan. Penentuan daerah penelitian dilakukan secara purposive, Metode pengambilan sampel secara sensus yaitu usaha Syifa Hidroponik dengan pengambilan data ulangan selama 2,5 bualan sebanyak 10 kali ulangan. Hasil penelitian: 1) Tahapan  pengolahan kangkung hidroponik menjadi kangkung rendang yaitu:  Penyediaan bahan baku kangkung hidroponik, kangkung dihaluskan, pengadonan kangkung, telur ayam, tepung beras dan garam, kangkung dikukus, kangkung didinginkan, dipotong-potong, digoreng, pemasakan bumbu rendang, pencampuran kangkung yang digoreng dengan bumbu rendang dan pemasaran. Total biaya pengolahan kangkung hidroponik menjadi kangkung rendang untuk sekali produksi sebesar Rp 545.291,83, penerimaan sebesar Rp 1.500.000,00, per sekali produksi dan pendapatan sebesar Rp 954.708,17 per sekali produksi. Nilai tambah yang dihasilkan dari pengolahan kangkung hidroponik menjadi kangkung rendang tergolong tinggi dengan rasio nilai tambah 75,31% > 50%.Usaha pengolahan kangkung hidroponik menjadi kangkung rendang layak untuk diusahakan dengan nilai R/C rasio 2,75 > 1.  Abstract  Hydroponic water spinach into rendang water spinach is an activity that can increase added value, produce edible products, as well as increase producer income and profits. The purpose of the research is to describe what are the stages of processing hydroponic water spinach into rendang kangukung, analyze production costs, revenue, and income, analyze added value of processing hydroponic water spinach into rendang water spinach, analyzing whether the business of processing hydroponic water spinach into rendang water spinach is worth the effort. This research was conducted in Jalan Bromo Amal Medan Denai alley Medan City. Determination of the study area was done purposively, census sampling method that is Syifa Hydroponic business with retrieval data retrieval for 2.5 boasting as many as 10 replications. The results of the study: 1) The stages of processing hydroponic water spinach into rendang water spinach, namely: Provision of raw materials for hydroponic water spinach, crushed water spinach, stirring water spinach, chicken eggs, rice flour and salt, steamed water spinach, water spinach water spinach, cut into pieces, fried, fried spicy water spinach, cooking water spinach kale, chicken egg, rice flour and salt, steamed water spinach, water spinach kangkung cooled, cut, fried, cooking spices, rendang, mixing fried kale with spicy rendang and marketing. The total cost of processing hydroponic water spinach into rendang water spinach for one production is Rp. 545,291.83, revenue is Rp. 1,500,000.00, per production and income is Rp. 954,708.17 per production. The added value generated from the processing of hydroponic water spinach into rendang water spinach is classified as high with a value added ratio of 75.31%> 50%. The business of processing hydroponic water spinach into rendang water spinach is feasible to be cultivated with an R / C ratio of 2.75> 1.  

scholarly journals FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS HASIL KERJA AUDITOR INTERNAL

2017 ◽  
Vol 8 (2) ◽  
pp. 331-350
Author(s):  
Aulia Afridzal ◽  
Helminsyah ◽  
Yusrawati JR Simatupang
Keyword(s):  
Internal Auditor ◽  
Method Of Determination ◽  
Model Study ◽  
Negative Effect ◽  
Positive Effect ◽  
Banda Aceh ◽  
Research Show ◽  
Variable Quality

This study tested the influence of accountability audit, knowledge and motivation to the quality of the work of the internal auditor. The respondents in this study is the auditor of the Inspektorat Pemerintah Kabupaten Aceh Besar and Kota Banda Aceh. The number of Auditors in this study as many as 37 Auditors. Method of determination of the sample used in this study was the census, while the method of data processing by means of multiple linear regression. The results of this research show that the whole variable (accountability, audit and motivation knowledge) together positive effect to the quality of the work of Auditors. Partially negative effect accountability to the quality of the work of Auditors, audit knowledge and motivation of the positive effect of the quality of the work of Auditors. This is shown by the value of R2 of 0.129 or 12.9%. This tells us that the variable accountability audit, knowledge and motivation affects the variable quality of the work the auditor amounted to 12.9%, while the rest of 87.1% are affected by other factors which are not formulated in the model study These.   Abstrak Penelitian ini menguji pengaruh akuntabilitas, pengetahuan audit dan motivasi terhadap kualitas hasil kerja auditor internal. Responden dalam penelitian ini adalah para auditor yang bekerja pada Inspektorat Pemerintah Kabupaten Aceh Besar dan Kota Banda Aceh. Jumlah auditor dalam penelitian ini sebanyak 37 auditor. Metode penentuan sampel yang digunakan dalam penelitian ini adalah sensus, sedangkan metode pengolahan data dengan cara regresi linear berganda. Hasil penelitian ini menunjukkan bahwa seluruh variabel (akuntabilitas, pengetahuan audit dan motivasi) secara bersama-sama berpengaruh positif terhadap kualitas hasil kerja auditor. Secara parsial akuntabilitas berpengaruh negatif terhadap kualitas hasil kerja auditor, pengetahuan audit dan motivasi berpengaruh positif terhadap kualitas hasil kerja auditor. Hal ini ditunjukkan oleh nilai R2 sebesar 0,129 atau 12,9%. Ini menjelaskan bahwa variabel akuntabilitas, pengetahuan audit dan motivasi mempengaruhi variabel kualitas hasil kerja auditor sebesar 12,9%, sedangkan sisanya sebesar 87,1% dipengaruhi oleh faktor-faktor lainnya yang tidak dirumuskan dalam model kajian ini. Kata kunci: Akuntabilitas, Pengetahuan Audit, Motivasi dan Kualitas Hasil Kerjaauditor

scholarly journals The Influence of the Implementation of Total Quality Management and the Implementation of Good Governance on the Muzakki Trust (Study on Amil Zakat Institution in Batam City)

2019 ◽  
pp. 268-281
Author(s):  
Cahyo Budi Santoso ◽  
Ahmad Gamal
Keyword(s):  
Quality Management ◽  
Total Quality Management ◽  
Good Governance ◽  
Total Sample ◽  
Significant Positive Effect ◽  
Total Quality ◽  
Negative Effect ◽  
Positive Effect

Zakat becomes part of the obligations of Muslims who must be paid and given to those who are entitled to receive zakat. The distribution of zakat which is intended for the recipient and the amount of zakat is often not recorded accurately. There is a discrepancy between the amount of zakat and the number of recipients of zakat. Then a new breakthrough is needed through the implementation of toral quality management and the application of good governance so that it is expected that all incoming zakat and the number of recipients of zakat can be recorded. This study aims to examine the effect of the implementation of total quality management and the role of good governance on muzakki trust (a study at the Amil Zakat Institute in Batam City). The population in this study is the number of residents of the city of Batam in 2017 amounted to 1,062,250 inhabitants. Determination of the sample using the formula Hair, et al (2010) so that the total sample is 100 respondents. Data analysis using multiple linear regression with SPSS 23. The results of the study can be concluded that the implementation of total quality management has a significant positive effect on muzakki trust, the application of good governance has a significant negative effect on muzakki trust and the implementation of total quality management and the application of good governance simultaneously has a significant positive effect on muzakki trust.

scholarly journals Nilai Tambah Produk Olahan Jahe Merah pada UD. VisionBali Herbal Indonesia, Denpasar

2017 ◽  
Author(s):  
ARIEF SETIAWAN ROSO ◽  
I KETUT SUAMBA ◽  
NI WAYAN PUTU ARTINI
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Added Value ◽  
Chemical Components ◽  
Red Ginger ◽  
The Cost ◽  
Product Output

The Added Value of Processed Red Ginger Product at UD. VisionBali Herbal Indonesia, DenpasarThis research aimed to determine the added value of red ginger as an herbal drink in one production process and to determine the level of profits earned by the company in the red ginger processing in one production process. Determination of the study area was done purposively and the analytical methods used was the method of added value calculation, i.e. the product value is deducted by the value of raw materials and other supporting materials.It can be concluded from the result of the research that the added value of the red ginger processing business obtained in one production process is Rp. 84.600,00/kg. The added value is obtained from the deduction of the value of the product/output of Rp. 175.000,00/kg with the cost of raw material (input prices) Rp. 25.000,00/kg and the contribution of the cost of other inputs of Rp. 65.400,00/kg. It was also found that the profits gained by the manufacturer from the processed red ginger into herbal drink in one production process was Rp. 200.954,06. The suggestion that can be given to the company is to put more attention in the details of its production costs so as not to result in a low ratio of added value and further to improve the marketing of the products, so that people are interested in re-use of herbal medicine that is free of chemical components.

scholarly journals Pengaruh Integritas dan Moralitas Individu pada Kecurangan Akuntansi dengan Sistem Pengendalian Internal sebagai Variabel Mediasi

2020 ◽  
Vol 30 (9) ◽  
pp. 2296
Author(s):  
I Kadek Yogi Anggara ◽  
Herkulanus Bambang Suprasto
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Accounting Fraud ◽  
Regional Organizations ◽  
Purposive Sampling ◽  
Internal Control System ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of integrity and morality of individuals on accounting fraud with internal control systems as a mediating variable. The population in this study are 37 Regional Organizations in Badung. Determination of the sample using purposive sampling with 74 respondents. The results showed that individual integrity and morality had a negative effect on accounting fraud, integrity and morality of individuals had a positive effect on the internal control system and the internal control system had a negative effect on accounting fraud. Internal control system partially mediates the negative effect of Integrity on accounting fraud. Internal control system does not mediate the negative effect of Individual Morality on Accounting Fraud. The results are expected to be able to provide insight for relevant parties to pay more attention to internal control systems because they can influence mediating integrity against accounting fraud. Keywords: Cheating; Aaccounting Fraud; Regional Organizations.

scholarly journals PRODUK SAMPING TANAMAN UBIKAYU SEBAGAI POTENSI BIOEKONOMI UNTUK PERTANIAN MASA DEPAN

2019 ◽  
Vol 13 (3) ◽  
pp. 433
Author(s):  
Fahrur Rozi ◽  
Quartina Pudjiastuti
Keyword(s):  
Swot Analysis ◽  
New Technologies ◽  
Raw Materials ◽  
Economic Value ◽  
Development Strategies ◽  
Raw Material ◽  
Added Value ◽  
Small Scale ◽  
Integrated Agriculture ◽  
By Products

Potential and opportunities for cassava development are still very broad along with development of companies in livestock, processed food, and other industries. Added value of cassava commodities resulting from development of downstream industries (processed products) is far higher than upstream industries (primary products), so that development paradigm in agriculture sector in future should be directed towards product expansion including its waste. This study aims to examine the economic value of cassava as a future crop from direct as well as by-products and their development strategies. Data was collected from small-scale tapioca flour farmers, ranchers and entrepreneurs. SWOT analysis was used to determine relevant development strategies. Analysis shows that cassava has an potential, especially as a raw material for food and feed industry. In short term, developing cassava strategy as an industrial raw material is to use new technologies i.e. varieties and cultivation techniques for planting arrangements. Cassava potential economic value is relatively high in terms of farming aspects, food raw materials, feed and industry. This potential, apart from main product, is also by-product that has been neglected at 29.7% of cassava main value. By-products potensial has not been used optimally and a bioeconomic value of biomass that can support integrated agriculture in the future.

scholarly journals PENGARUH PAJAK KENDARAAN BERMOTOR TARIF PROGRESIF DAN PENDAPATAN WAJIB PAJAK TERHADAP DAYA BELI KONSUMEN KENDARAAN BERMOTOR RODA EMPAT (Studi Empiris Di Kantor SAMSAT Kota Jayapura)

2020 ◽  
Vol 14 (2) ◽  
Author(s):  
Marice Waroi ◽  
Aaron M. A. Simanjuntak ◽  
Hastutie Noor Andrianti
Keyword(s):  
Motor Vehicle ◽  
Motor Vehicles ◽  
Purchasing Power ◽  
Analysis Technique ◽  
Standard Coefficient ◽  
Research Population ◽  
Negative Effect ◽  
Tax Payments ◽  
Positive Effect

This study aims to determine the Effect of Progressive Vehicle Taxes and Taxpayer Income on Consumer Purchasing Power. The research population is taxpayers who make motor vehicle tax payments in the Jayapura City Samsat Office. The number of samples is 70 people. Determination of the study sample using the nonprobability sampling method, data was collected by distributing questionnaires. The data analysis technique is multiple linear analysis. The results of the research conducted show that Progressive Vehicle Taxes have no significant positive effect on Consumer Purchasing Power, Taxpayer Income does not have a significant negative effect on Consumer Purchasing Power. The most dominant variable affects taxpayers regarding the tax on progressive tariff motor vehicles because they have a standard coefficient of beta 0 235.

scholarly journals Analisis Nilai Tambah Melinjo pada Sentra Industri Emping di Desa Bandar Kecamatan Sukomoro Kabupaten Magetan

2019 ◽  
Vol 2 (1) ◽  
pp. 58
Author(s):  
Eka Adityaningrum ◽  
Sri Marwanti ◽  
Wiwit Rahayu
Keyword(s):  
Raw Materials ◽  
Value Added ◽  
Simple Random Sampling ◽  
Added Value ◽  
Average Revenue ◽  
The Cost ◽  
Industrial Center ◽  
Total Average Cost ◽  
Total Average

Agricultural commodities are generally produced as raw materials and are easily damaged, so they need to be directly consumed or processed first. The processing can increase the added value of agricultural products. The purpose of this study was to determine the cost, revenue, profit, efficiency, and value added of melinjo chips industry in Industrial Center at  Bandar Village Sukomoro District Magetan Regency. The basic method of research used is descriptive analytical method. The determination of the sample area is purpossive which is Bandar Village Sukomoro District Magetan Regency because those village is the center of the melinjo chips industry in Magetan Regency. The respondents are found and gathered by using the proportional method and the respondents are found gathered simple random sampling method. The result of this research shows that total average cost spent by those industrialists in Bandar village is Rp5.816.109,00 per month. The average revenue for each of them is Rp7.826.667,00  per month and the profit is Rp2.010.492,00 per month. The running of melinjo chips industries is efficient. It can be known by efficiency value (R/C ratio) 1,42. The business of melinjo chips in Bandar Village, Sukomoro District, Magetan Regency provides added value of Rp. 8,645.00 / kg

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