scholarly journals KELAYAKAN FINANSIAL DAN STRATEGI PENGEMBANGAN AGROINDUSTRI SABUT KELAPA CV SUMBER SARI DI DESA LEMBENGAN KECAMATAN LEDOKOMBO KABUPATEN JEMBER

2019 ◽  
Vol 12 (2) ◽  
pp. 50
Author(s):  
Fandy Adry Willy Putranto ◽  
Ebban Bagus Kuntadi
Keyword(s):  
Sensitivity Analysis ◽  
Secondary Data ◽  
Raw Material ◽  
Feasibility Analysis ◽  
Variable Cost ◽  
Coconut Fiber ◽  
Coconut Coir ◽  
Using Data ◽  
Collection Methods

Coconut coir is the outermost part of the coconut which wraps the coconut shell. Agro-industry in Jember Regency which processes coconut fiber is located in Lembengan Village, Ledokombo District, Jember Regency. Production activities require the use of planned costs in order to get optimal profits with the investments that have been made, so that the flow of money or cash that is in the CV Sumber Sari agro-industry goes well and can avoid risks that result in income for the development of agro-industry.This study aims to determine: (1) the feasibility analysis of CV Sumber Sari coconut coir agroindustry in Lembengan Village, Ledokombo District, Jember Regency (2) sensitivity analysis of parameter changes that occur. Determination of the study area using purposive method, at the CV Sumber Sari agroindustry in Lembengan Village, Ledokombo District. The method of sampling is done intentionally or purposive sampling using certain criteria. The data used are primary and secondary data by using data collection methods in the form of observation, interviews (interviews), and documentation. The data was then analyzed using feasibility criteria analysis and sensitivity analysis. The results showed that 1) Coconut fiber Agroindustry CV Sumber Sari, Jember Regency is worth the effort. NPV value of Rp. 6.794.149.777. PI value or Net B / C of 6,7041. IRR value of 66,32%. PP value of 1 year 11 months 25 days (Bank Indonesia interest rate 6.50%). 2) Coconut coir agroindustry CV Sumber Sari, Jember Regency is not sensitive to changes in the variable cost of coconut fiber raw material increases by 100% and decreases in selling prices of products by 15% so that it is still viable for business.

scholarly journals Analisis Fikih Muamalah terhadap Praktek Pemberian Imbalan Penjualan Tanah yang Melibatkan Pihak Ketiga di Desa Sindangsuka Kabupaten Garut

2020 ◽  
pp. 14
Author(s):  
Dea Dwi Lestari ◽  
Neneng Nurhasanah ◽  
Yandi Maryandi
Keyword(s):  
Qualitative Method ◽  
Descriptive Analysis ◽  
Field Research ◽  
Third Parties ◽  
For Profit ◽  
Using Data ◽  
The Village ◽  
Collection Methods ◽  
Mutual Agreement

Abstract. Being an intermediary in buying and selling activities generally looking for profit. In the village of Sindangsuka, the practice of intermediaries in the sale and purchase of land often results in unclear determination of compensation. Rewards are payments received by someone while doing a job. The purpose of this study was to find out how the terms of compensation according to muamalah fiqh in land sale agreements involving third parties, how the practice of giving rewards in land sales in Sindangsuka Village, Garut Regency, and how the muamalah fiqh analysis of the practice of rewarding sale of land involving third parties in Sindangsuka Village, Garut Regency.This research uses a qualitative method with a descriptive analysis approach, the type of research is the field (field research) using data collection methods by observation, interviews and also literature studies.The results of the study concluded that: first, the provision of compensation in the sale of land involving third parties must be in accordance with fiqh muamalah that is clear, accompanied by time, useful, fair, and in accordance with mutual agreement. Second, the practice of providing compensation in the sale of land in the village of Sindangsuka ie there is no written agreement and unclear in the amount of compensation. Third, muamalah fiqih analysis of the practice of giving rewards in Sindangsuka Village is categorized as a ju'alah contract where the remuneration is given at the end after the work is completed, but not all of the pillars and conditions are written, there is no clarity about the amount of compensation given and also the rewards that are given given unfairly, resulting in a loss for one party. Keywords: Fiqh Muamalah, Intermediary, RewardAbstrak.  Menjadi perantara dalam kegiatan jual beli umumnya mencari keuntungan. Di Desa Sindangsuka, praktek perantara dalam jual beli tanah sering terjadi adanya ketidakjelasan dalam penentuan imbalan. Imbalan adalah pembayaran yang diterima oleh seseorang selama melakukan suatu pekerjaan. Tujuan penelitian ini adalah untuk mengetahui bagaimana ketentuan imbalan menurut fikih muamalah dalam akad penjualan tanah yang melibatkan pihak ketiga, bagaimana praktek pemberian imbalan dalam penjualan tanah di Desa Sindangsuka Kabupaten Garut, dan bagaimana analisis fikih muamalah terhadap praktek pemberian imbalan penjualan tanah yang melibatkan pihak ketiga di Desa Sindangsuka Kabupaten Garut. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif analisis, jenis penelitian yaitu lapangan (field research) dengan menggunakan metode pengumpulan data dengan observasi, wawancara dan juga studi literatur. Hasil penelitian menyimpulkan bahwa: pertama, ketentuan imbalan dalam penjualan tanah yang melibatkan pihak ketiga harus sesuai dengan fikih muamalah yaitu jelas, disertai waktu, bermanfaat, adil, dan sesuai dengan kesepakatan bersama. Kedua, praktek pemberian imbalan dalam penjualan tanah di Desa Sindangsuka yaitu tidak ada perjanjian tertulis dan ketidak jelasan dalam besaran imbalan. Ketiga, analisis fikih muamalah terhadap praktik pemberian imbalan di Desa Sindangsuka dikategorikan akad ju’alah dimana pemberian imbalan diberikan diakhir setelah pekerjaan itu selesai, namun tidak terpenuhi seluruh rukun dan syaratnya yaitu  perjanjian tidak tertulis, adanya ketidakjelasan mengenai besaran imbalan yang diberikan dan juga imbalan yang diberikan tidak adil, sehingga mengakibatkan adanya kerugian bagi salah satu pihak. Kata Kunci: Fikih Muamalah, Perantara, Imbalan

scholarly journals PERAN GENDER DAN STRATEGI BERTAHAN HIDUP KELUARGA BURUH PABRI UNTUK MEMENUHI KEBUTUHAN HIDUP KELUARGA (Studi Kasus di Pabrik Karet PTPN XII Kebun Mumbul Kecamatan Mumbulsari Kabupaten Jember)

2019 ◽  
Vol 12 (3) ◽  
pp. 78
Author(s):  
Annisa Trya Puspitasari ◽  
Diah Puspaningrum
Keyword(s):  
Social Role ◽  
Secondary Data ◽  
Research Area ◽  
Survival Strategies ◽  
Family Needs ◽  
Framework Analysis ◽  
Factory Workers ◽  
Using Data ◽  
Husband And Wife

Workers in the rubber factory PTPN XII Kebun Mumbul there are male and female workers who have differences, both biologically and genetically. These differences will form a role that can be seen from the activities of workers and families. The labor income which is relatively low compared to the expenditure of family needs every month makes the family of rubber factory workers implement a survival strategy to meet the family's living needs. This study aims to determine: (1) the gender role that is found in the families of rubber factory workers in PTPN XII Kebun Mumbul, (2) the survival strategies of rubber factory workers' families in PTPN XII Kebun Mumbul. Determination of the research area using a purposive method, namely PTPN XII Kebun Mumbul Rubber Factory. The method of determining informants is done intentionally or purposive sampling using certain considerations. The data used are primary and secondary data using data collection methods such as interviews, observation and document study. The data is then analyzed using Gender Framework Analysis (GFA) and Miles and Huberman analysis. The results showed that 1) The role of husband and wife in the rubber factory worker family there are productive, reproductive and social roles. The productive role is played by husband and wife, the reproductive and social role is played by the wife. In emik's view, it is common and common for wives to work, the gender issue that exists in rubber factory workers' families is that the workload is heavier. (2) Survival strategies carried out by rubber factory workers 'families, namely (a) alternative self-help subsystems, actions taken with abilities, businesses or resources owned by rubber factory workers' families to work both husband and wife, (b) Frugality by means of saving and minimizing expenditure, and (c) Networking strategies by utilizing social networks in the surrounding environment.

scholarly journals PERHITUNGAN HARGA POKOK PRODUKSI KERIPIK BAYAM DENGAN METODE FULL COSTING (Studi Kasus Industri Rumah Tangga Keripik Bayam di Kelurahan Mugirejo Kecamatan Sungai Pinang Kota Samarinda) (The Calculation of Production Basic Price of Spinach Chips By Full Costing Method (Case Study at Household Industry of Spinach Chips in Mugirejo Urban Village Sungai Pinang Subcity Samarinda City))

2019 ◽  
Vol 2 (1) ◽  
pp. 35
Author(s):  
DINA LESMANA ◽  
ANGGUN SAPUTRI
Keyword(s):  
Secondary Data ◽  
Production Costs ◽  
Raw Material ◽  
Added Value ◽  
Variable Cost ◽  
Fixed Cost ◽  
Labor Costs ◽  
Urban Village ◽  
Basic Price

The high added value is obtained by agro-industry entrepreneurs increase competition. An effort has made to increase profit  is processing spinach into spinach chips. The purpose of this study was to calculate the production basic price. Research was conducted from August to October 2018 in the home industry spinach chips in Mugirejo Urban Village, Sungai Pinang Subcity, Samarinda City. The data collected was primary and secondary data. Method of data analysis used the full costing method. The result of the study showed that the production costs incurred by home industry of the spinach chips monthly including raw material costs of IDR1,511,000.00; direct labor costs of IDR2,500,000.00; variable cost of factory overhead of Rp755,000.00; and fixed cost of factory overhead of IDR306.583,33. The calculation result of basic price monthly in household industry of spinach chips is IDR5,072,583.33. The monthly sales is IDR16,500,000.00 and the monthly profit obtained by the household industry of spinach chips is IDR11,427,416.67.

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

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

scholarly journals Pelaksanaan Peradilan In Absentia dalam Penanganan Tindak Pidana Korupsi dikaitkan dengan Hak Asasi Manusia (HAM)

2020 ◽  
pp. 16-35
Author(s):  
Sayyid Umar Al Masyhur ◽  
Tjokorda Istri Kumari Maharatu Pemayun ◽  
Luh Putu Rahayu Gita Pertiwi ◽  
Komang Giri Arta
Keyword(s):  
Human Rights ◽  
Secondary Data ◽  
Judicial Process ◽  
Running Away ◽  
Library Research ◽  
Pros And Cons ◽  
Using Data ◽  
The Right ◽  
Court Hearing ◽  
Collection Methods

Justice in absentia In the criminal act of corruption has been the pros and cons to date, there is an assumption that the trial in absentia is a violation of human rights because it is related to the human rights of the accused as a human being who has the right to defend himself in court, on the other hand the trial in absentia can be carried out as long as the defendant is completely unknown so that he cannot be present at the trial hearing due to running away (fugitive). This paper discusses the implementation of justice in absentia in the handling of criminal acts of corruption associated with human rights in efforts to save state finances, this study aims to determine whether the trial process of a court hearing a defendant can be sentenced to a criminal sentence by a judge without the defendant himself being present. a judicial process in absentia. The research method used is normative research using data collection methods, namely library research (library research) by searching, reading and studying and understanding secondary data related to the problem under study. The results of this study indicate that trials in absentia can be implemented and do not violate human rights as long as they are implemented through correct procedures and based on statutory provisions. The in absentia trial aims to break the impasse in examining defendants who are not present at the trial and efforts to save state finances, both those that have been corrupted and those that are still suspected of having something to do with corruption cases, both those that have been confiscated and those that have not been confiscated to be confiscated for the state through a court decision.

scholarly journals Sociological Juridical Review Of Children Appointment Through The Determination Of Judges In The Religion Court Of Semarang

2020 ◽  
Vol 3 (1) ◽  
pp. 9
Author(s):  
Isyadora Islami Salma ◽  
Rakhmat Bowo Suharto ◽  
Widayati Widayati
Keyword(s):  
Data Collection ◽  
Analytical Methods ◽  
Personal Data ◽  
Implementation Process ◽  
Secondary Data ◽  
Adoptive Parents ◽  
Primary Data ◽  
Literature Study ◽  
Using Data

This study aims to determine how the implementation process of adoptions that occurred in the Religious Court of Semarang, and what is the reason for the judge to give authority to the prospective adoptive parents. In answer to this problem the authors conducted a sociological juridical research, namely by conducting direct research and find data related to this study directly in the field, and also based on legislation regarding adoption. This is to obtain primary data and secondary data, using data collection techniques are observation, interview, and literature study. The data obtained in the analysis using qualitative analytical methods and presented descriptively.Based on the results of research that has been done in the Religious Court of Semarang, we can conclude that 1) the implementation of the adoption of the Religious Court of Semarang is done by people who are Moslem. Filing the petition has been set by the Religious Court of Semarang through 3 stages and was previously submitted to the Department of Social Welfare. 2) Determination of adoption set based on consideration of the judge with reference to the legislation and personal data information provided by the applicant.Keywords: Implementation; Adoption; Religious Court.

scholarly journals PENENTUAN HARGA POKOK PRODUKSI PADA PT. CENTRAL PROTEINA PRIMA, Tbk

2021 ◽  
Vol 1 (1) ◽  
pp. 62-68
Author(s):  
Ramadhan Mulia Lubis ◽  
Fachrul Rozi
Keyword(s):  
Animal Feed ◽  
Secondary Data ◽  
Raw Material ◽  
Variable Cost ◽  
Labor Costs ◽  
Business World ◽  
Shrimp Feed ◽  
Fierce Competition ◽  
The Right ◽  
The Cost

The rapid growth of the business world is reasonable with fierce competition fornew and similar industries. This phenomenon requires companies in manufacturingto compete competitively as experienced by the animal feed industry, especiallyshrimp feed. Marketing of shrimp feed at the end of 2019 increased after decliningsince the first quarter of the third quarter. According to the head of the aquaculturedivision of the Association of Animal Feed Entrepreneurs (GPMT) Haris Muhtadi,the transmission occurred because of an outbreak of disease attacking shrimp andafter the outbreak ended, shrimp production began to compete again. There aremany ways that companies, especially those engaged in shrimp feed, do so. Startingfrom creating low prices to making brand variations with a certain quality measurethat is used as a price differentiator between these products. To get around this, thecompany must have the right strategy and policy, namely by paying attention to thecost of production of its products. The purpose of determining the cost of goodsmanufactured at PT. Central Proteina Prima, Tbk. This is to analyze the differencein cost of goods manufactured between the methods used by the company and thecost of goods manufactured with the full cost and variable cost methods. This studyuses a qualitative descriptive method and the data source is secondary data. Theresults of the study to determine the cost of production is the shrimp feed factory ofPT. Central Proteina Tbk Medan issued a production cost per kilogram of Rp.14.103.5. Meanwhile, the variable cost of the method according to the previoustheory, the value per kilogram is smaller, namely Rp. 14,049, with a difference ofRp. 54.5 per kilogram. If the company sets a price of Rp 19,745 per kilogram usingthe same method, then determining the cost of goods manufactured 0.5% is moreeffective using the theoretical variable cost method. This difference occurs becauseof the grouping of raw material costs and direct labor costs which affect factoryoverhead costs and the cost of goods manufactured.

scholarly journals Financial Feasibility Study of Liquid Smoke Industry from Palm Oil Empty Fruit Bunch in Mesuji Regency, Lampung Province

INSIST ◽  
2017 ◽  
Vol 2 (1) ◽  
pp. 23
Author(s):  
Erdi Suroso ◽  
Wisnu Satyajaya ◽  
Tanto Pratondo Utomo ◽  
Laila Julianti
Keyword(s):  
Sensitivity Analysis ◽  
Feasibility Study ◽  
Palm Oil ◽  
Secondary Data ◽  
Raw Material ◽  
Primary Data ◽  
Empty Fruit Bunch ◽  
Eligibility Criteria ◽  
Liquid Smoke ◽  
Financial Feasibility

Abstract— The objective of this research was to examine the feasibility of liquid smoke production from palm ail empty fruit bunch (EFB). This research was a survey with expert respondents to collect primary data while literatures and reports study as secondary data. The result of study showed that the liquid smoke industry from EFB was feasible to be developed with eligibility criteria Rp. 991,486,765 of NPV ; 2.50 of Net B/C; 36.59 % of IRR ; and 2.83 years of PBP.  The result of sensitivity analysis showed that the liquid smoke industry from EFB more sensitive for liquid smoke price decerasing than raw material and other inputs price increasing.Keywords— Financial Feasibility, Liquid Smoke, EFB.

scholarly journals Financial Feasibility Analysis of Chocolate Spread with Coconut Ingredients as Agroindustrial Product

2021 ◽  
Vol 2 (2) ◽  
pp. 14-24
Author(s):  
Dyah Ayu Savitri ◽  
Herlina Herlina ◽  
Noer Novijanto
Keyword(s):  
Sensitivity Analysis ◽  
Development Strategy ◽  
Production Management ◽  
Payback Period ◽  
Raw Material ◽  
Feasibility Analysis ◽  
Selling Price ◽  
Financial Feasibility ◽  
Chocolate Spread

Chocolate spread is a type of paste which is mostly spread on breads and pastries. This research was conducted by calculating financial feasibility of chocolate spread with addition of coconut flour and coconut sugar produced by Yayasan Suren untuk Indonesia. The aim of this research is to observe the financial feasibility of chocolate spread with addition of coconut flour and coconut sugar in order to obtain its development strategy on production management and marketing. The results showed BEP value of 16659,4; PBP (year) value of 1,9; NPV value of 20389635,9; IRR value of 1526% and B/C ratio of 1,05. Therefore, based on financial feasibility analysis, this business is feasible to execute. Furthermore, based on sensitivity analysis using four scenarios, this business is not feasible to execute while  undergoes increasing of price of raw material as big as 4% and decreasing of selling price as big as 3%. Based on those scenario, NPV value of this business was Rp -194.353.160,28 (<0); followed by value of IRR, Net B/C, payback period and BEP were 10,94%; 1,00; 7,88 and 155.020,62 respectively.

scholarly journals PENERAPAN PRINSIP 5C TERHADAP TINGKAT NON PERFORMING FINANCING (NPF)

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Nanik Eprianti
Keyword(s):  
Research Method ◽  
Annual Report ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Feasibility Analysis ◽  
Assessment Process ◽  
Primary Data ◽  
Main Basis ◽  
Credit Analysis

AbstrakPembiayaan merupakan salah satu produk yang banyak diminati msayarakat. Dalam meminimalisir kredit bermasalah, tahapan analisis kredit harus menerapkan prinsip 5 C secara maksimal.Metode penelitian yg digunakan ialah deskriptif pendekatan kualitatif. Sumber data didapat dari data primer yaitu diambil dari annual report dan data sekunder yaitu buku, jurnal dan data yang mendukung dari bank.Hasil analisis perbankan yang ingin menekan tingkat NPF harus memperhatikan prinsip 5C dan menganalisa kredit harus mengutamakan kualitas bukan kuantitas. Selain itu terdapat pilar yang mendukung analisa seperti tiga pilar kelayakan yang menjadi dasar utama dari analisa kelayakan pemberian kredit meliputi :1)Kredibilitas manajemen 2)Kemampuan membayar kembali pembiayaan .3)Agunan dan 5 (Lima) regulator dalam mengurangi risiko kredit diantaranya:1)Otoritas Pemberian Pinjaman, 2) Jenis Kredit dan Distribusi Berdasarkan Kategori yang sesuai kebutuhan dan kemampuan calon nasabah, 3) Proses Penilaian diterapkan sesuai ketentuan prinsip proses pembiayaan, 4) Harga Kredit, 5) Penentuan Maturitas/Jatuh Tempo dilakukan untuk meringankan calon nasabah mengembalikan pinjaman ke bank.Kata Kunci : Pembiayaan (Kredit), NPFAbstractFinancing is one product that is in great demand on public. In minimizing problem loans, the stages of credit analysis must apply the principle of 5 C to the maximum.The research method used is descriptive qualitative approach. Sources of data obtained from primary data is taken from the annual report and secondary data, namely books, journals and supporting data from the bank.The results of banking analysis that want to reduce the NPF level must pay attention to the 5C principle and analyze credit must prioritize quality not quantity. In addition, there are pillars that support analysis such as the three feasibility pillars which are the main basis of the feasibility analysis of lending including: 1) Management credibility 2) Ability to repay financing.3) Collateral and 5 (Five) regulators in reducing credit risk include: 1) Loan Provisioning Authority, 2) Types of Credit and Distribution Based on the category according to the needs and abilities of prospective customers, 3) The Assessment Process is applied in accordance with the principles of the financing process, 4) Credit Prices, 5) Determination of Maturity / Maturity to alleviate prospective borrowers to the bank.Kata Kunci : Pembiayaan (Kredit), NPF

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