scholarly journals Analisis Finansial Pengolahan Minyak Jahe di Aceh Besar (Studi Kasus pada PT. Raz Intan)

2017 ◽  
Vol 2 (2) ◽  
pp. 302-313
Author(s):  
Adelia Kusfianda ◽  
Teuku Makmur ◽  
Edy Marsudi
Keyword(s):  
Sensitivity Analysis ◽  
Production Cost ◽  
Case Study Method ◽  
Eligibility Criteria ◽  
Oil Processing ◽  
Cost Of Production ◽  
Time Required ◽  
The Cost

Abstract Ginger oil has many functions, such as is used in the cosmetics industry, food, aromateraphy, and pharmaceuticals. The purpose of this study is to determine the feasibility of ginger oil processing at the PT. Raz Intan financially. This research was conducted at PT. Raz Desa Intan Jurong Peujera Ingin Jaya subdistrict, Aceh Besar District by using the case study method. Data were analyzed using the feasibility of the eligibility criteria, namely NPV, Net B / C, IRR, BEP, and sensitivity analysis. The results of the analysis of the feasibility of ginger oil at PT. Raz diamonds indicate the business is eligible to run, which is the NPV Rp 446 242 245, Net B / C 2.64, IRR 49.50%, and BEP amounted to 5,358 or length of time required for the BEP is 5 years 4 month 8 days. From a sensitivity analysis with the calculated cost of production criteria (cost) increased 10% and the reception (benefit) remain NPV Rp 83,061,190, Net B / C of 1.27, IRR of 23.46% and BEP obtained in year 6 months to 10 days to 4. for the cost of production (cost) fixed and reception (benefit) fell by 10% NPV Rp 38,436,965, Net B / C of 1.14, IRR of 20.38% and BEP obtained in the year to 6 months to 10 days to 16. Keywords: Ginger, Ginger Oil, Feasibility Abstrak – Minyak jahe memiliki banyak fungsi, diantaranya digunakan dalam industri  kosmetik, makanan, aromateraphy, dan farmasi. Tujuan penelitian ini yaitu untuk mengetahui kelayakan usaha pengolahan minyak jahe pada PT. Raz Intan secara finansial. Penelitian ini dilakukan di PT. Raz Intan Desa Jurong Peujera Kecamatan Ingin Jaya Kabupaten Aceh Besar dengan menggunakan metode studi kasus. Data kelayakan usaha dianalisis menggunakan kriteria kelayakan yaitu NPV, Net B/C, IRR, BEP, dan analisis sensitivitas. Hasil analisis kelayakan usaha minyak jahe pada PT. Raz Intan menunjukkan usaha tersebut layak dijalankan, dimana nilai NPV sebesar Rp 446.242.245, Net B/C sebesar 2,64, IRR sebesar 49,50%, dan BEP sebesar 5,358 atau lamanya waktu yang dibutuhkan untuk terjadinya BEP yaitu 5 tahun 4 bulan 8 hari. Dari analisis sensitivitas dengan hasil perhitungan kriteria biaya produksi (cost) naik 10% dan penerimaan (benefit) tetap diperoleh NPV sebesar Rp 83.061.190, Net B/C sebesar 1,27, IRR sebesar 23,46% dan BEP diperoleh pada tahun ke 6, bulan ke 10, hari ke 4. Untuk biaya produksi (cost) tetap dan penerimaan (benefit) turun 10% diperoleh NPV sebesar Rp 38.436.965, Net B/C sebesar 1,14, IRR sebesar 20,38% dan BEP diperoleh pada tahun ke 6, bulan ke 10, hari ke 16. Kata Kunci : Jahe, Minyak Jahe, Kelayakan Usaha

scholarly journals NILAI TAMBAH DAN HARGA POKOK PRODUKSI SOSIS GULUNG DI CV CUCURUTUKU CERIA BANDAR LAMPUNG

2021 ◽  
Vol 9 (4) ◽  
pp. 608
Author(s):  
Nidya Oktaviani ◽  
Wuryaningsih Dwi Sayekti ◽  
Indah Listiana
Keyword(s):  
Production Cost ◽  
Secondary Data ◽  
Added Value ◽  
Primary Data ◽  
Selling Price ◽  
The Third ◽  
Key Word ◽  
Cost Of Production ◽  
The Cost

This research aims to analyze the added value, the amount of production cost and selling cost of sausage rolls. The method used in this research is case study. The location is chosen purposively at CV Cucurutuku Ceria in Bandar Lampung with consideration that CV Cucurutuku Ceria trading business is one of the highest producers of sausage rolls in Bandar Lampung. The data of this research are primary data and secondary data, collected in March– April 2019. The first objective is analyzed by using the Hayami method, the second objective is analyzed using the Variable Costing method, and the third objective was analyzed by adding the total non-production cost and the cost of production per month. The results of the research showed that the highest added value was come from the cheesy sausage rolls while the lowest was from potato sausage rolls. All variants have positive added values and were feasible to be produced. The average cost of a noodle sausage roll production Rp962.85, a soya sausage roll Rp1,926.86, a cheesy sausage roll Rp1,768.44, a potato sausage roll Rp2,182.56 and a spicy sausage roll Rp1,982.22. The selling price of a noodle sausage roll Rp1,439.95, a soya sausage roll Rp5,180.52, a cheesy sausage roll Rp4,216.63, a potato sausage roll Rp6,907.81 and a spicy sausage roll Rp4,447.20.Key word: added value, cost of production and sausage rolls.

IMPLEMENTASI JOB ORDER COSTING METHOD DALAM PERHITUNGAN HARGA POKOK PRODUKSI MAP

2018 ◽  
Vol 4 (2) ◽  
pp. 43-55
Author(s):  
Ika Yulianti ◽  
Endah Masrunik ◽  
Anam Miftakhul Huda ◽  
Diana Elvianita
Keyword(s):  
Production Process ◽  
Quantitative Data ◽  
Production Cost ◽  
Qualitative Data ◽  
Cost Data ◽  
Method Calculation ◽  
Cost Of Production ◽  
The Right ◽  
The Cost

This study aims to find a comparison of the calculation of the cost of goods manufactured in the CV. Mitra Setia Blitar uses the company's method and uses the Job Order Costing (JOC) method. The method used in this study is quantitative. The types of data used are quantitative and qualitative. Quantitative data is in the form of map production cost data while qualitative data is in the form of information about map production process. The result of calculating the cost of production of the map between the two methods results in a difference of Rp. 306. Calculation using the company method is more expensive than using the Job Order Costing method. Calculation of cost of goods manufactured using the company method is Rp. 2,205,000, - or Rp. 2,205, - each unit. While using the Job Order Costing (JOC) method is Rp. 1,899,000, - or Rp 1,899, - each unit. So that the right method used in calculating the cost of production is the Job Order Costing (JOC) method

scholarly journals Aplikasi Metode Simpleks Pada Optimalisasi Biaya Bahan Baku (Studi Kasus: Ukm Najmah Klappertart)

2020 ◽  
Vol 17 (2) ◽  
pp. 129-140
Author(s):  
D Damayanti ◽  
A I Jaya ◽  
Resnawati
Keyword(s):  
Simplex Method ◽  
Production Cost ◽  
Production Costs ◽  
Optimal Production ◽  
Total Cost ◽  
Optimal Cost ◽  
Cost Of Production ◽  
The Cost

ABSTRACT The purpose of this research is to obtain an the optimal production costs of Klappertart based on the basic ingredients comparing the production cost of Klappertart in Najmah Klappertart with production costs using the simplex method. The result showed that the optimal costs is ,-. This result is equal to the total cost of klappertart by SMEs Najmah Klappertart, so it can be concluded that the cost of production klappertart based on the basic ingredients on SMEs Najmah Klappertart were optimal. Keywords      : Optimal Cost, Basic Ingredients, Production Costs. (A-Z), Simplex Method  

scholarly journals Analisis Penentuan Beban Pokok Produksi Pada Usaha Tempe Sumber Mas Jember

2018 ◽  
Vol 5 (2) ◽  
pp. 134
Author(s):  
Luqman Arif Baihaqi ◽  
Imam Mas'ud ◽  
Yosefa Sayekti
Keyword(s):  
Control System ◽  
Production Process ◽  
Production Cost ◽  
Cost Control ◽  
Total Production ◽  
Cost Of Production ◽  
The Cost ◽  
Business Cost

This study aims to find out the system of business cost control of Tempe Sumber Mas. A Controling based difference between the calculation of the cost of production with cost of production of tempe using full costing. and This research uses Descriptive by Source and Technique Triangulation. The results of this study indicate that the cost control system used by the company is still simple and the calculation of the cost of production of tempe using full costing method is greater than calculate the total production cost used in the tempe production process. Keywords: Expense, Cost of Production, Full Costing, Cost Control

scholarly journals Financial stability management as a determinant of competitive development of agrarian formations

2019 ◽  
pp. 13-18
Author(s):  
Nadiia HRYSHCHUK
Keyword(s):  
Financial Stability ◽  
Production Cost ◽  
New Technology ◽  
Fixed Costs ◽  
Qualitative Characteristic ◽  
Agricultural Enterprises ◽  
Cost Of Production ◽  
Labor Resources ◽  
The Cost

The article investigates financial stability as a qualitative characteristic of functioning of agricultural enterprises in modern conditions, the analysis of indicators of financial stability of the enterprise and determination of its type, as well as the effectiveness of forecasting the financial stability of agricultural enterprises. A number of measures is proposed, which is to reduce the cost of production (cost-saving strategy), which will allow agribusinesses to increase competitiveness in the market due to the introduction of new technology, technologies, more rational the use of both material and labor resources, reducing the proportion of fixed costs in the cost of production, in proportion to the increase in profits and competitive development of agricultural enterprises. The basic condition for ensuring the financial stability of the company is the formation of sufficient amounts of funds that enable them to fully fulfill their obligations to the budget, pay employees, creditors, suppliers.

scholarly journals CALCULATION OF PRODUCTION COST IN UD. USAHA BARU WITH FULL COSTING METHOD

2019 ◽  
Vol 4 (1) ◽  
pp. 28-42
Author(s):  
Suprianto Suprianto ◽  
Bina Andari ◽  
Yely Sulistyawati
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Analysis Data ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Other Information ◽  
Cost Of Production ◽  
The Cost

This study aims to evaluate the calculation of cost of production. The accuracy of the calculation of cost of production is influenced by the suitability in the accumulation and calculation of production costs which includes the cost of raw materials, direct labor costs and other costs (factory overhead costs). This research was conducted at UKM UD. Usaha Baru which aims to determine the calculation of cost of production at UD. Usaha Baru and to find out whether the calculation of cost of production is in accordance with the full costing method. The technique (method) of data analysis used in this study is quantitative analysis. Data collection techniques use interview techniques directly to obtain information from the number of units of monthly production, raw material costs, direct labor costs, and factory overhead costs, as well as other information relating to the calculation of cost of production. Based on the evaluation results for the calculation of raw material costs and labor costs are in accordance with the full costing method. However, the calculation of factory overhead costs is not in accordance with the full costing method because there are costs that have not been included in the calculation of production costs.

scholarly journals Constraint and opportunity of raw jute production : A case study of eastern Terai, Nepal

2013 ◽  
Vol 3 ◽  
pp. 117-122 ◽  
Author(s):  
TB Ghimire ◽  
NS Thakur
Keyword(s):  
Production Cost ◽  
Cost Effective ◽  
Profit Margin ◽  
Yield Potential ◽  
High Yield ◽  
Climate Change Effect ◽  
Cost Of Production ◽  
Sowing Period ◽  
The Cost ◽  
High Yield Potential

Area and production of raw jute has decreased, though there is a high demand of raw jute in the country. In order to assess production constraints, a survey was carried out in 2005/06 in Jhapa, Morang and Sunsari districts. The study revealed that unstable or low price of raw jute, unavailability of quality jute seed, limited irrigation water at sowing period, diseases complex (wilt), labor shortage during peak season, weed problem, lack of retting water/retting pond were the main constraints in jute production and processing. The study indicates that the maximum production cost has involved in fiber extraction (16.9%) and weeding (16.33%). Jute productivity ranged from 1788 to 2260 kg per hectare. JRO-524 variety of jute has been widely grown across the region due to its wider adaptability, high yield potential and quality fiber. Jute area has been replaced by sugarcane due to its high yield potential and high profit margin. It is observed that the cost of production of jute is high as compared to other crops in the season. Average cost of production of fiber was estimated to be Rs.1563/quintal. For the promotion of jute cultivation in the eastern Terai, it would be better to provide subsidies on seeds and fertilizer to jute growers as practiced in neighboring countries thereby profit margin becomes high and will encourage growers in producing more raw jute within the country for the fulfillment of raw jute requirement of local jute industries. Cost effective technologies have to be developed in jute production and processing aspects for lowering the production cost and increasing the profit margin. Popular genotypes JRO- 524 which was widely adopted needs to be recommended officially for the general cultivation in this region. Being an eco-friendly crop, promotion is required to adapt climate change effect and maintaining the soil properties in jute growing areas. Agronomy Journal of Nepal (Agron JN) Vol. 3. 2013, Page 117-122 DOI: http://dx.doi.org/10.3126/ajn.v3i0.9013

scholarly journals Analisis Perhitungan Dan Penentuan Harga Pokok Produksi Pada PT. Mutifa Medan

2019 ◽  
Vol 2 (1) ◽  
pp. 12
Author(s):  
John Fisher Gulo ◽  
Kamil Mustafa ◽  
Ninny Siregar
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Descriptive Analysis ◽  
Production Costs ◽  
Total Production ◽  
Labor Costs ◽  
Average Production ◽  
Qualitative Descriptive ◽  
Cost Of Production ◽  
The Cost

<p>The cost of production is needed to determine the cost of production of a product. Costs incurred to produce the product must be clear, so that the determination of the cost of production would be appropriate. Imprecision in calculating the cost of production will be misleading in making management decisions. Data collection methods used in this study include: Documentation, Interview, Observation. This study analyzed using qualitative descriptive analysis comparing the theory with actual results of the company. PT MUTIFA in determining the cost of production using the full costing method. PT MUTIFA in determining the cost of production, all costs incurred are treated as production costs, both the cost of major raw materials, cost of auxiliary materials, packaging materials costs and production overhead. Classification of production costs in accordance with the theory that exists is composed of material costs, labor costs and production overhead costs. Total production cost per month of each element calculation the average monthly cost is Rp. 73.111.118,260,- and the average number of finished products Paracetamol tablet 500 mg tablet is as much 566,666.67 per month. Based on data on average production costs in 2009, then the production cost per tablet is .Rp. 129,019.</p>

scholarly journals ANALISYS PRODUCTION COST of SAWMILL ON THE PT KATINGAN TIMBER CELEBES IN WAMLANA VILLAGE BURU REGENCY

2020 ◽  
Vol 4 (1) ◽  
pp. 64-79
Author(s):  
Fitri N.S. Ellis ◽  
Troice E. Siahaya ◽  
Mersiana Sahureka
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Labor Cost ◽  
Research Data ◽  
Overhead Cost ◽  
Interview Methods ◽  
Sawmill Industry ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost

The objective of this study was to find out components of production cost and analyzing the cost of production materials which used full costing method and variable costing method. This research was conducted at October 2019 on PT. Katingan Timber Celebes Wamlana Village, Fenaleisela Subdistrict, Buru Regency. The company is a buried sawmill industry at Buru Island when has a primary industrial license for timber. Research data were collected by observation, documentation and interview methods, and then analyzed by full costing and variable costing methods. The result showed that the components of production cost consist of raw materials cost, direct labor cost used fixed factory overhead cost and variable factory overhead cost. The cost of production used costing method have value of  Rp.5.120.341.644,- more higher compered to variable costing is Rp.4.542.320.899,- the difference value of the cost of production due to full costing methods which imposes the fixed overhead cost and the variable overhead cost, that the cost of production is higher than with variable costing methods which imposes by factory overhead cost.

scholarly journals The Exchange Rate Analysis of Fish Cultivators (A Case Study in Bayongbong Garut Indonesia)

2021 ◽  
pp. 36-48
Author(s):  
Iwang Gumilar ◽  
Riandini Nur Syifa ◽  
. Rosidah ◽  
Asep Agus Handaka Suryana
Keyword(s):  
Exchange Rate ◽  
Work Experience ◽  
Production Cost ◽  
Secondary Data ◽  
Household Consumption ◽  
Primary Data ◽  
Case Study Method ◽  
Rate Analysis ◽  
The Exchange Rate

The purpose of this study is to analyze 1) the exchange rate of fish cultivators (NTPI) in Garut Regency, and 2) the factors that affect the NTPI in Garut Regency. A case study method including both primary and secondary data was used in the study. Primary data were generated from the interviews with respondents. Secondary data were obtained from the relevant agencies. This study used 45 respondents as research sample based on the purposive sampling. The data analysis used is NTPI and multiple linear regression. The results obtained in this research are the average NTPI in Bayongbong Subdistrict, which is 116%, explaining that fish cultivators' expenditures on household consumption and production cost are lower than their income. So it can be concluded that fish cultivators in Bayongbong Subdistrict are prosperous cultivators. Factors that can affect NTPI are age, education level, work experience, number of family members, income, and expenditure.

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