scholarly journals Analisis Kelayakan Finansial Pengolahan Gula Cair Pati Sagu Di Kabupaten Konawe Selatan [Financial Analysis Of Processing Sago Liquid Sugar At South Konawe Regency]

Buletin Palma ◽  
2018 ◽  
Vol 19 (2) ◽  
pp. 117 ◽  
Author(s):  
Zainal Abidin

<p>Sugar is a one of commodity that goverment already decided to reach national self sufficient in 2019. One effort that was conducted is using sago starchto produce liguid sugar. Research was done in Lamokula Village, North Moramo Sub Distric, South Konawe Regency at July – October 2016. The research was conducted to know the economic analysis and organoleptic test of producing liquid sugar from sago starch. Research usedtesting of producion sago liquid sugar in home scale. Besides that organoleptic test was conducted using questionare for 85 panelists that threat the taste, color and smell of sago liquid sugar and also application of sago liquid sugar in drinks. The result of research showed that producing sago liquid sugar from sago starch with capacity 200 kg was feasible with value of RCR 1,79 and net income reach Rp. 1.590.000, with BEP from production side 112 liters and BEP from price side Rp. 10.050. Production of sago liqud sugar still feasible even price of wet sago increase until 30%, gas fuel until 10%, labour and packaging until 20% eventhoug production decrease 10% but price of sago liquid sugar increase minimum 10%. The yield of organoleptic test show that sago liquid sugar have taste, color and smell that can be good accepted by community. Even that if sago liquid sugar apply in fruit ice drinks, the taste and smell of fruit ice drinks is good. For the next sago liquid sugar can substitute sugar cane and also other sweetener and support the the effort to reach national self sufficient of sugar.</p><p> </p><p align="center"><strong>ABSTRAK</strong></p><p align="center"><strong> </strong></p><p>Swasembada gula telah dicanangkan oleh pemerintah untuk dicapai tahun 2019. Penelitian dilakukan di Desa Lamokula Kecamatan Moramo Utara Kab. Konawe Selatan pada bulan Juli – Oktober 2016. Penelitian dilakukan untuk mengetahui aspek ekonomi pembuatan gula cair pati sagu dan penerimaan masyarakat terhadap gula cair pati sagu. Penelitian menggunakan uji coba pembuatan gula cair pati sagu.  Uji organoleptik dilakukan oleh 85 orang panelis yang menguji tentang rasa, warna dan bau gula cair pati sagu serta pemanfaatannya pada minuman es teler. Hasil analisis menunjukkan bahwa usaha gula cair pati sagu dengan skala 200 kg per bulan layak secara ekonomi dengan nilai RCR 1,79dengan pendapatan bersih per bulan sekitar Rp. 1.590.000, dan nilai TIP sebesar 112 liter dan TIH sebesar Rp. 10.050. Produksi gula cair sagu tetap layak dilaksanakan meskipun terjadi perubahan harga input berupa bahan baku sagu naik hingga 30%, bahan bakar gas hingga 10%, tenaga kerja dan kemasan  hingga 20% meskipun produksi turun hingga 10%, akan tetapi harga naik minimal 10%. Hasil uji organoleptik menunjukkan bahwa gula cair sagu memiliki rasa, warna dan bau yang dapat di terima baik oleh masyarakat. Demikian pula halnya jika gula cair sagu digunakan dalam minuman es teler dengan parameter rasa dan bau, di anggap baik oleh panelis. Ke depan gula cair sagu dapat dijadikan sebagai salah satu alternatif dalam upaya pencapaian swasembada gula.</p><p> </p><em> </em>

2015 ◽  
Vol 34 (04) ◽  
pp. 448
Author(s):  
Abadi Jading ◽  
Paulus Payung ◽  
Reniana Reniana

The purpose of this research was to evaluate performance of vibro cross flow fluidized bed dryer using biomass fuel for drying sago starch. The phase of research were evaluation of dryer heated by a biomass stove using coconut shell as a fuel and observation of the drying temperature, moisture content, drying time, energy analysis, and drying effiviency, as well as calculation of its economic analysis. The dryer has dimension of 200x50x1500 cm for length, width, hight, respectively, and working capacity of 35kg/process. The results showed that biomass fuel consumption for drying sago starch for 7 hours was 12740,00 MJ (70 kg/process) and electricity consumption for blower and vibrator was 37,80 MJ. Furthermore, the dryer reduced moisture content of sago starch from 42% (wb) to 12% (wb) with temperature in the vibrator chamber of 40-60 oC and relative humidity of 50%, as well as ambient temperature of 30 3C and drying efficiency of 46,02%. Economic analysis showed that the dryer had NPV of Rp. 16.002.858, BCR of 1,53, IRR of 35%, and PBP of 3,51 years.Keywords: Cross flow, vibro fluidized bed dryer, biomass stoves, sago starch, financial analysis ABSTRAKTujuan penelitian ini adalah melakukan pengujian terhadap alat pengering pati berbasis sagu model cross flow vibrofluidized bed bertenaga biomassa. Tahapan penelitian meliputi pengujian alat pengering menggunakan tungku biomassa berbahan bakar tempurung kelapa dengan melakukan pengamatan suhu selama pengeringan, penurunan kadar air, waktu pengeringan, kebutuhan energi, efisiensi pengering, dan analisis finansial. Konstruksi alat pengering pati sagu model vibro fluidized bed bertenaga biomassa berukuran panjang, lebar dan tinggi masing-masing (200x50x1500) cm, serta memiliki daya tampung atau kapasitas maksimum pati sagu basah 35 kg/proses. Hasil pengujian menunjukkan bahwa alat pengering ini mampu mengeringkan pati sagu selama 7 jam, dengan konsumsi bahan bakar tempurung kelapa sebanyak 70 kg/proses (1274MJ), kebutuhan daya listrik untuk tenaga blower dan vibrator(37,80 MJ), serta mampu menurunkan kadar air pati sagu dari 42%bb menjadi 12%bb dengan suhu dalam ruang vibrator adalah 40-60 oC, RH 50%, suhu lingkungan 30C dan efisiensi pemanasan (pengeringan) 46,02%.Hasil analisis finansial menunjukan bahwa investasi alat pengering vibro fluidized bedsangat layak dilaksanakan berdasarkan kriteria NPV = Rp. 16.002.858, BCR= 1,53, IRR= 35%, dan PBP tertutupi setelah 3,51 tahun. Kata kunci: Aliran silang, vibro fluidized bed dryer, tungku biomassa, pati sagu, analisis finansial


2016 ◽  
Vol 7 (1) ◽  
pp. 15
Author(s):  
Kuntoro Boga Andri ◽  
Prima Diarini Riajaya ◽  
Fitriningdyah Tri Kadarwati ◽  
Budi Santoso ◽  
Suminar Diyah Nugraheni

<p>Dalam mendukung pencapaian swasembada gula, Pulau Madura menjadi salah satu sasaran lokasi pengembangan tebu. Di Kabupaten Sampang pengembangan usaha tani tebu dimulai sejak tahun 2009. Program ini<br />didukung oleh masuknya perusahaan perkebunan serta bantuan penganggaran dari APBN. Penelitian bertujuan mengetahui kelayakan secara sosial dan ekonomi serta potensi pengembangan usaha tani tebu ke depan dan untuk mengetahui peluang dari usaha tani tebu ini bagi masyarakat di Pulau Madura secara umum.  Penelitian dilaksanakan mulai September sampai Desember 2013 di lokasi-lokasi kecamatan pengembangan tebu Kabupaten Sampang. Informasi dikumpulkan dengan memanfaatkan data sekunder dan data primer melalui wawancara dengan individu maupun grup/kelompok masyarakat, dinas/institusi terkait. Data dianalisa menggunakan analisis deskriptif untuk memperoleh gambaran kondisi yang dihadapi dan pemecahan dari masalah yang dihadapi di wilayah yang diamati. Analisis aspek usaha tani meliputi data input-output komoditas existing dengan analisis finansial. Untuk melihat kelayakan usaha tani digunakan R/C Ratio. Hasil penelitian menunjukkan bahwa faktor-faktor yang mempengaruhi kelayakan usaha tani tebu adalah kepemilikan lahan, insentif rangsangan dana bantuan sosial (Bansos) APBN dan subsidi pengembangan Tebu Madura (Dinas Perkebunan Provinsi), serta kerja sama kemitraaan dengan pabrik gula (PTPN X) yang menawarkan bantuan modal, subsidi saprotan, alat/mesin pertanian, serta jaminan pasar. Kemitraan yang telah ada antara PTPN X dengan petani tebu di Sampang dapat dikategorikan dalam tipe kemitraan subkontrak dan layak diteruskan.  Skema yang sudah diterapkan dalam kontrak ini adalah pola kemitraan antara pemerintah daerah, swasta (PTPN X), dan petani tebu. Usaha tani tebu dengan R/C ratio sebesar 1,05 dan 1,68 dan pendapatan bersih Rp1.358.920,00/ha dan Rp14.024.360,00/ha pada usaha tani tebu awal dan tebu kepras I, membuktikan usaha tani tebu di lokasi penelitian sangat layak untuk diusahakan dan menguntungkan. Selain peluang bagi masyarakat memanfaatkan potensi lahan tidur dan sub-optimal untuk pengembangan usaha tani tebu yang memberikan manfaat ekonomi bagi masyarakat di Kabupaten Sampang.</p><p> </p><p>In order to achieve self-sufficient in sugar consumption, the Madura Island became one of the targets of sugar cane development area. In Sampang Regency, the development of sugar cane agribusiness have been started since 2009. This program was supported by the companies as well as financial supported from national budget (APBN). The study aims to determine the feasibility of social and economic as well as the potential<br />for future development of sugar cane farming and to understand the opportunities of the farming for community in Madura Island on the whole. The study was conducted from September to December 2013 at 14 districts of sugar cane developing area in Sampang. Information was collected by using secondary data and primary data through interviews with individual and group/community groups, agencies/institutions concerned.  Data were analyzed using descriptive analysis to obtain a description of the conditions encountered and the solving of problems encountered in the observed region. The analysis covers aspects of farm commodity input-output data with the existing financial analysis. To look at the feasibility of farming used the R/C ratio. The results of the study showed that some factors which influenced the farmer to plant the cane were: land ownership; the stimuli of incentives from social grants (Bansos) from APBN and subsidy from project<br />development (from Provincial Agricultural office); the cooperation of partners through sugar company (PTPN X) which offered grants, input subsidy, equipments/agriculture machinery as well as market assurance. The partnership among PTPN X and the sugar cane farmers in Sampang was feasible and categorized a subcontract partnership type. Meanwhile, the scheme that had been implemented in this type of contract was the<br />partnership pattern between local government, private (PTPN X) and the sugar cane farmers. The sugar cane farming with R/C ratio of 1.05 and 1.68, or net income recieved of Rp1,358,920/ha and Rp14,024,360/ha at<br />the first harvested and second period harvested, proving that the farming in the study area is feasible to carry on and profitable. In addition, it is the opportunities to develop the potential of the unused and suboptial<br />land for sugar cane agribusiness development that provides economic benefits to the community in Sampang Regency.</p>


2013 ◽  
Vol 8 (1) ◽  
pp. 24-29 ◽  
Author(s):  
Margaret Garnsey ◽  
Andrea Hotaling

ABSTRACT In this case, students assume the role of an accounting professional asked by a client to investigate why net income is not as strong as expected. The students must first analyze a set of financial statements to identify areas of possible concern. After determining the areas to investigate, the students use a database query tool to see if they can determine causes by examining transaction level data. Finally, the students are asked to professionally communicate their findings and recommendations to their client. The case provides students with experience in using query-based approaches to answering business questions. It is appropriate for students with basic query and financial analysis skills and knowledge of internal controls. A Microsoft Access database with transaction details for the final seven months of the current year as well as financial statements for the current and prior year are provided.


Journalism ◽  
2017 ◽  
Vol 19 (8) ◽  
pp. 1078-1095 ◽  
Author(s):  
Maha Rafi Atal

Media studies scholarship on advertising has traditionally fallen into two camps. Cultural analysis emphasizes the signals advertisements send to consumers, focusing primarily on the role of advertising creatives. Economic analysis emphasizes advertising’s impact on media companies’ financial performance, focusing on the role of sales managers and proprietors. Both approaches minimize the role of reporters, against whose work advertisers place their messages. This article draws on interviews, as well as financial analysis, at six newsrooms to examine the impact of advertising practices on the editorial independence of reporters. Combining cultural and economic analysis, the article highlights the unique threat advertiser influence poses to critical business reporting, which takes as its subject the very firms who must choose to advertise against it. The article argues that the new forms of advertising, where branded content is presented alongside, and intended to mimic, reported content, increase the threat of advertiser capture. At four legacy outlets studied, investigative business coverage has declined as media organizations react to the changed operating environment with practices that compromise the divide between news and advertising staff. At two online startups studied, where new advertising formats have always been part of strategy, news and sales staff remain separate. Yet there is limited appetite at these outlets for conducting critical business journalism, which is not seen as key to organizational mission. The article concludes with policy recommendations to safeguard the viability of critical business journalism.


2012 ◽  
pp. 61-98
Author(s):  
Giuseppe Bonazzi ◽  
Mattia Iotti ◽  
Fabio Paduano

Parma Pdo Ham sector is characterized by the great presence of small and medium sized enterprises (SMEs) and by high absorption of capital to finance investments in fixed assets and working capital. The aging of pork leg causes in fact a high capital requirements for a period of at least 12 months and even 18/24 months. In that case, economic analysis and financial analysis may show different results, since situations of non-financial sustainability even in case of positive profitability. The paper covers the methodology for the analysis of the profitability and sustainability of firm management and suggests specific indices to analyze the firms of the sector. The analysis show that there is a statistically significant difference between economic and financial results in the sector and the application of financial ratios proposed in the paper can better assess the sustainability of management. These ratios can find applications even in other sectors characterized by high capital absorption, particularly net working capital.


Irriga ◽  
2006 ◽  
Vol 11 (3) ◽  
pp. 339-355 ◽  
Author(s):  
Marcio Aurélio Lins dos Santos ◽  
José Antonio Frizzone

IRRIGAÇÃO SUPLEMENTAR DA CANA-DE-AÇÚCAR (Saccharum spp) COLHIDA NO MÊS DE JANEIRO: UM MODELO DE ANÁLISE DE DECISÃO PARA O LITORAL SUL DO ESTADO DE ALAGOAS  Márcio Aurélio Lins dos Santos; José Antonio FrizzoneDepartamento de Engenharia Rural, Escola Superior de Agricultura “Luiz de Queiroz”, Universidade de São Paulo, Piracicaba, SP,  [email protected]   1 RESUMO As usinas de açúcar e álcool no estado de Alagoas tem grande importância econômica. Para usar sua capacidade instalada torna-se necessário o uso de técnicas que aumentem sua produtividade e diminuam os custos de produção da cana-de-açúcar. A tecnologia de irrigação se tornou uma alternativa rentável para as condições do estado de Alagoas. Tomando-se por base a viabilidade da tecnologia de irrigação suplementar em cana soca de janeiro, durante apenas o primeiro estádio de desenvolvimento da cana-de-açúcar do litoral sul de Alagoas, a árvore de decisão foi utilizada na avaliação dos valores esperados dos retornos associados a diferentes alternativas disponíveis para a escolha do tomador de decisão. Levando em consideração as condições analisadas, os resultados do estudo permitiram obter as seguintes conclusões: existe um grande potencial de viabilidade técnica e econômica para irrigação do início de ano (janeiro), considerando os benefícios diretos e indiretos de aumento de produtividade agrícola, maior longevidade das soqueiras, redução de preparo de solo e plantio, tratos culturais e transporte de cana; a receita líquida esperada apresenta pequena sensibilidade às variáveis de custos com tratos culturais de soqueiras e preparo de solo e plantio. UNITERMOS: irrigação suplementar; Cana-de-açúcar; Análise de decisão  SANTOS, M. A. L. dos; FRIZZONE, J.A. ADDITIONAL IRRIGATION OF A SUGAR-CANE (Saccharum spp) CROP HARVESTED IN JANUARY: A DECISION ANALYSIS MODEL FOR THE SOUTHERN COAST OFALAGOAS STATE  2 ABSTRACT Sugar mills and alcohol distilleries inAlagoas State,Brazil, have great economical importance. The use of techniques that increase their productivity and reduce sugar-cane production costs is needed to use their installation capacity to the fullest. Irrigation technology has become a profitable alternative for the sugar-cane (ratoon cycle) conditions inAlagoasState. A decision tree was used to evaluate expected values form different available alternatives to choose the best decision maker, taking into consideration the viability of additional irrigation technology in cane beat in January, just during the first development stage of the sugar-cane (ratoon cycle) in the southern coast of Alagoas State. From the obtained results of the analyzed conditions, it was concluded that: there is a great technical and economical viability for irrigation in the beginning of the year (January), considering direct and indirect benefits of agricultural productivity increase, greater ratoon longevity, reduction of soil preparation and planting, culture treatments and sugar cane transport; the expected net income presents small influence of cost variables with ratoon culture treatments and soil preparation and planting. KEYWORDS: additional irrigation; sugar-cane; decision analysis


2009 ◽  
Vol 19 (3) ◽  
pp. 572-579 ◽  
Author(s):  
Hilary A. Sandler ◽  
Carolyn J. DeMoranville

Four nitrogen rates (0, 50, 100, and 150 lb/acre) and four spring pruning severities (none, low, medium, and high) were applied annually in all combinations at two commercial ‘Stevens’ cranberry (Vaccinium macrocarpon) farms in southeastern Massachusetts for 4 years (consecutive). Because runners generated from pruning vines are used to establish new plantings, determining the vine weight generated from each treatment combination was an important criterion for the economic analysis; these data were collected each spring. Mean pruning weight across nitrogen treatments at both locations, collected from the low, medium, and high severity pruning treatments, was 0.17, 0.35, and 0.54 ton/acre, respectively. Economic analysis of the data indicated that nitrogen rate largely determined net income revenues; pruning severity did not significantly affect net income. Nitrogen rates of 100 and 150 lb/acre led to declines in fruit yield and ultimately, in net income. Annual removal of 0.5 ton of vines per acre while applying 50 lb/acre nitrogen did not negatively impact net income values over the 4-year study period. When deciding on horticultural management options for vine propagation, growers should consider the impact of their fertilizer program on fruit yield.


2021 ◽  
Vol 17 (2) ◽  
pp. 204-208
Author(s):  
Jharna Choudhury ◽  
Dipanjan Kashyap ◽  
P. L. Kikon ◽  
Rajkumari R. Devi ◽  
H. Aisolia Devi

Integrated fish farming is a system of producing fish in combination with other agricultural/livestock farming operations centered around the fish pond. The study was conducted in Kalong-Kapili NGO of Kamrup (Metro) district of Assam with the objectives of evaluating the cost and return aspects of fish cum pig and fish cum dairy farming systems and identifying the more profitable integration model which gives optimum utilization of given resources. A total of 44 farmers comprising of 24 fish cum pig farmers and 20 fish cum dairy farmers were randomly selected for data collection. Based on data collected, economic analysis of the integrated farming systems were done by using various cost and return concepts. Total operational cost (Cost C) in fish cum pig farming (Rs. 554832.18) was found lower than fish cum dairy farming (Rs. 632267.66). Net income (Rs. 787609.42) and benefitcost ratio (2.42) were found higher in fish-pig integration, which clearly states that integrated fish cum pig farming is more profitable than integrated fish cum dairy farming.


2019 ◽  
Vol 8 (2) ◽  
pp. 117-136
Author(s):  
Titik Triary Wijaksani ◽  
Rita Nurmalina ◽  
Burhanuddin Burhanuddin

Government had made the first livestock vessel investment in Indonesia, namely KM Camara Nusantara I (KM CN I) which was operationalizing since 2016. The livestock vessel supported beef cattle distribution from East Nusa Tenggara Province (NTT) to DKI Jakarta Province by route Tenau-Waingapu-Tanjung Priok-Cirebon. In addition the government makes another new 5 livestock vessels investment which is one of them planned for beef cattle distribution from Bali Province by Celukan Bawang Port to DKI Jakarta Province by Tanjung Priok Port. Livestock vessel investment required high cost up to Rp 58 billion per unit. Moreover the operational of KM CN I still subsidized by the government.  Therefore the objective of this study is to analyze livestock vessel investment by route scenario Celukan Bawang-Tanjung Priok-Cirebon on nonfinancial aspect, financial, economic and sensitivity analyses. Nonfinancial aspect analysis used descriptive method. Financial and economic analyses used Cost and Benefit Analysis (CBA), with shadow price for economic analysis. Sensitivity analysis used switching value method. Nonfinancial aspect analysis indicated the investment feasible. Financial analysis for livestock vessel return scenario to Celukan Bawang Port without cargo and carrying feed cargo are not feasible (NPV<0). Economic analysis for return scenario without cargo is not feasible (NPV<0), meanwhile for return scenario by carrying feed cargo is feasible (NPV>0, B/C Ratio>1, IRR 5.70% higher than discount rate, and Payback Period 13.84 years). Sensitivity analysis indicated the investment is feasible by minimum increase in the price of ticket fare 534.56% for return scenario without cargo and 410.12% by carrying feed cargo.


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