scholarly journals THE DIFFERENCE OF BEHAVIOR AND MANGO FARMERS’ INCOME IN IMPLEMENTING OFF SEASON AND ON SEASON FARMING

2021 ◽  
Author(s):  
Esa Noerbayinda ◽  
Eliana Wulandari
Keyword(s):  
Data Analysis ◽  
Survey Method ◽  
Selling Price ◽  
Sale Price ◽  
Average Income ◽  
The Difference ◽  
The Cost

The production of gedong gincu mango tends to be abundant lead to the selling price could decrease. Mango farmers in Jatibarang Sub-district had implemented off season farming as a solution to maintain the availability of mango production throughout the year which would have implications on the rising selling price. The behavior of farmers in on and off season could be different that may affect the cost, sale price and income of farmers. This study aims to analyze the differences behavior gedong gincu mango farmers in on and off season as well as its effect on their income. This research was conducted using survey method. The data analysis used a descriptive statistic, Mann Whitney tests and income analysis. The results showed no difference in farmers’ behavior in terms of fertilization and pruning frequency. Farmers in Jatibarang Sub-district as a whole have implemented off season farming so that there are differences in behavior in terms of the spraying frequency and applying paclobutrazol. Off season farming was more profitable than on season farming, with the average selling price reached IDR 25,200 per kg and average income of IDR 52,680,594. Therefore, off season farming could be an option to increase farmers’ income

scholarly journals ANALYSIS OF FARM CASSAVA PARTNERSHIP IN THE VILLAGE OF GREAT PUDDING BESAR DISTRICT OF BANGKA

2020 ◽  
Vol 2 (2) ◽  
pp. 91-104
Author(s):  
Yansah Yansah ◽  
Iwan Setiawan ◽  
Yudi Sapta Pranoto
Keyword(s):  
Logistic Regression ◽  
Data Analysis ◽  
Binary Logistic Regression ◽  
T Test ◽  
Survey Method ◽  
Real Difference ◽  
Average Income ◽  
The Difference ◽  
Quota Sampling ◽  
The Village

This study aims to describe the implementation of the partnership farming Cassava Village Pudding Besar District of pudding Big Bangka, analyze the differences in average income that is obtained by farmers from various partnership schemes cassava in the village Pudding Besar District of pudding Big Bangka, analyzed the factors - factors that influence farmers' decision in choosing partners and not partner with partnership cassava farm in the village of Great pudding pudding Large District of Bangka. This study was conducted in January 2019 until January 2020 in the village of Great Pudding Pudding Large District of Bangka. The method used is survey method. Penrikan method used example is a method of quota sampling with a sample of two groups of 40 people and the partnering farmers do not partner 40 people. Methods of data analysis using descriptive qualitative, quantitative analsisis (independent sample t-test, binary logistic regression). The results showed the implementation of partnership farming patterns occurring in the village of Great Pudding is a partnership with the name intiplasma KSR Program (Cassava People's Gardens). There is a real difference but not significant, the average income of Rp 32,384,718 partner farmers, while the non- partner farmers Rp 36,751,056 with the difference in the average income of farmers partner and non- partner Rp 4,366,388 per year. Factors that significantly affect farmers' decisions in partnering and partnering as age and availability of capital.

scholarly journals Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Produk Peci

2017 ◽  
Vol 15 (2) ◽  
pp. 72-84
Author(s):  
Andri Ikhwana ◽  
Saepul
Keyword(s):  
Selling Price ◽  
Sale Price ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost

This research was conducted in PD. Al-Iman, a business engaged in the production of peciand located in Kp. Ciranyang, Ds. Mekarjaya, Kec. Bayongbong Garut. This study aims to analyzehow the calculation of cost of production is applied. The calculation of the cost of production is usingthe full costing method and the costing variable of the difference between the two methods calculation,and for the determination of the selling price the method used in this research is the cost plus price(cost plus pricing method). The results showed that there are differences in the calculation of cost ofgoods sold and selling price based on the method of full costing and variable costing method.Calculation using full costing method resulted in higher selling price compared to variable costingmethod. So, should be in calculating the cost of production as the basis of determining the sellingprice using the full costing method, so that the resulting sale price is precise and accurate.

scholarly journals ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DALAM MENETAPKAN HARGA JUAL PADA HOLLAND BAKERY BOULEVARD MANADO

2020 ◽  
Vol 15 (1) ◽  
pp. 28
Author(s):  
Cindy Shelly Lumowa ◽  
Jantje J. Tinangon ◽  
Anneke Wangkar
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Selling Price ◽  
Analysis Method ◽  
Accurate Calculation ◽  
Process Cost ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost

Calculation of the cost of production is something that needs to be considered in determining the selling price of the product. Calculation of the cost of production that is right and accurate is something that needs to be done by every company, without a precise and accurate calculation of the cost of production, the manufacturing company concerned will experience in setting the selling price of a product. The purpose of this study was to determine the cost classification applied by Holland Bakery Boulevard Manado in calculating the cost of production, to find out the calculation of the cost of production of Holland Bakery Boulevard Manado in setting selling price and find out the determination of product selling price applied by Holland Bakery Boulevard Manado. Data analysis method used for this research is descriptive analysis method. The collection of cost of goods manufactured is the process cost method, while the method of determining the cost of production uses the full costing approach. There is a difference in the selling price per packet of bread between Holland Bakery Boulevard Manado with a theory caused by differences in the allocation of costs and determination of mark up between companies and theories. The company's selling price is lower than the theory that the difference for chocolate bread is Rp. 1.589, then for cheese bread Rp. 1.910, and for srikaya bread Rp. 2.449.

scholarly journals MEMBACA PELUANG MERAKIT “UANG” DARI HOBI AQUASCAPE

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Hariyatno Hariyatno ◽  
Isanawikrama Isanawikrama ◽  
Dotty Wimpertiwi ◽  
Yohanes Jhony Kurniawan
Keyword(s):  
Data Analysis ◽  
Key Words ◽  
Raw Materials ◽  
Ornamental Fish ◽  
Selling Price ◽  
Business Opportunities ◽  
The Difference ◽  
The Many ◽  
The Cost

<p align="center"><strong><em>ABSTRACT</em></strong><strong><em></em></strong></p><p><em> The purpose of this study is to find out what are the advantages derived from the art of aquascape and any business opportunities that arise as a result of this hobby, lately many people began to love the art of aquarium-made beauty that is decorated with neat and unique decoration, if akita observe products that produce a miniature underwater ecosystem is so beautiful and cool eye-catching that is better known by the name of aquascape, along with the many requests for aquascape art is now beginning emerging aquarium merchants that also provide services aquascape manufacture and maintenance, together with the perminaan equipment good accessories aquarium machines, iron or wood shelves, flora and fauna continue to increase, because to make an aquascape product in need of adequate equipment and equipment to support maximum results, the results of this study took samples of aquascape aquascape, aquascape craftsmen and store access stores oris ornamental fish that exist in </em><em>B</em><em>ogor. Data analysis in this research using full costing method to determine selling price. The results showed that aquascape is a hobby that started in like someone, become a promising business field, it turns out the advantage of making aquascape craftsmen obtain 18.30% for aquascape model 1 and 31.24% for aquascape model 2 has not profit from the difference in raw materials in use reach 10%, from the cost incurred where the profit obtained depends on the uniqueness and beauty. so many people who had just a hobby to make as a land of business.</em><em></em></p><p>Key Words: <em>Aquascape, Hobby, Money, Reading Opportunity</em></p>

Analisis Informasi Akuntansi Penuh Dalam Penentuan Tarif Kamar Guna Mendukung Pencapaian Target Laba Pada Garuda Plaza Hotel Medan

2020 ◽  
Vol 10 (2) ◽  
pp. 94-107
Author(s):  
Mira Zebua ◽  
◽  
Daulat Sihombing ◽  
Melanthon Rumapea ◽  
◽  
...  
Keyword(s):  
Data Analysis ◽  
Internal Control ◽  
Accounting Information ◽  
Complete Information ◽  
Special Method ◽  
Selling Price ◽  
Analysis Technique ◽  
The Difference ◽  
The Cost ◽  
Plaza Hotel

This research was conducted to find out whether there is an accounting information system that is suitable for room rates are effective or not in supporting the achievement of profit targets as well as the method of selecting room selling prices at Garuda Plaza Hotel Medan. The form of research used in this research is descriptive research by obtaining qualitative, while data collection techniques are based on interviews, documentation, and literature. The data analysis technique used is descriptive data analysis by describing and interpreting data obtained from the field and interviews with the Accounting, Internal Control, and HRD sections. Data obtained from interviews and documents are collected, compiled, interpreted, and analyzed so as to provide complete information to solve problems that require. The results of this study indicate the facts about complete accounting information in the process of determining the selling price of room rates at Garuda Plaza Hotel Medan. In calculating the full accounting of Garuda Plaza Hotel using the cost-plus pricing method, the full costing approach. In the cost-plus pricing method, the full costing approach shows differences in the calculation. The difference lies in the estimated full costs, calculation of expected earnings, mark-up calculations, and selling price calculations. Hotels have a special method of determining rates.

scholarly journals PENERAPAN SISTEM JOB ORDER COSTING DALAM PENENTUAN HARGA JUAL PRODUK PADA CV. SATU SATU MEDIA UTAMA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Anggelika S. Nangin ◽  
Grace B. Nangoi ◽  
Victorina Z. Tirayoh
Keyword(s):  
Data Analysis ◽  
Digital Printing ◽  
Selling Price ◽  
Printing Industry ◽  
Overhead Cost ◽  
Costing System ◽  
Marketing Costs ◽  
The Cost ◽  
A Company

CV. Satu Satu Media Utama in calculating the cost of the product, has not calculated carefully, causing problems for the company that are unknown in detail and impact the selling price of the company's products. CV. Satu Satu Media Utama is a company engaged in Digital Printing Industry. This study aims to determine the role of Job Order Costing in determining the selling price of the product, using the method of calculating Full Costing and Variable Costing. Method of data analysis used in this research is descriptive qualitative. The results of research for the implementation of Job Order Costing system, the company has applied in the collection of product cost, but in the calculation of the cost of the company's products does not include marketing costs and depreciation costs of the machine into the calculation of overhead costs, and the company has not entered the price card of the order as the auxiliary card in the determination product selling price.Keywords: Job order costing, factory overhead cost, selling price

scholarly journals Effectiveness of Cost Control in Increasing Profit Operations

Sosio e-kons ◽  
2020 ◽  
Vol 12 (1) ◽  
pp. 10
Author(s):  
Marlina Nur Lestari ◽  
Nina Herlina ◽  
Risna Kartika
Keyword(s):  
Data Analysis ◽  
Cost Control ◽  
Survey Method ◽  
Production Data ◽  
Analysis Method ◽  
Determination Coefficient ◽  
Operating Profit ◽  
Regression Test ◽  
The Cost ◽  
Test Correlation

<p><em>The purpose of this research is to know the effect of how much the cost control of production</em><em> </em><em>to operating profit. The method used in this research is the survey method with a descriptive quantitative approach. The data used is the cost of production data and profit data from CV Insan Lestari. with sample pick up used purposive sampling. The Data analysis method in this research is a regression test, correlation test, determination coefficient, and signification test. The result from a statistic test, there known about a positive correlation from cost control to the production with an operating profit, with determination coefficient are 75,1% and 24.9% are factors outside this research. With the signification test, the conclusion is, the cost control had affected the operating profit.</em><em></em></p>

scholarly journals PREÇO MÍNIMO DE VENDA DA MADEIRA DE EUCALIPTO PARA OS SEGMENTOS DE CARVÃO E SERRARIA

Nativa ◽  
2018 ◽  
Vol 6 (5) ◽  
pp. 526
Author(s):  
Luis Carlos de Freitas ◽  
Wilmerson Bernardino Prado ◽  
Aline Pereira das Virgens ◽  
Danusia Silva Luz ◽  
Ana Carolina Dantas Moreira
Keyword(s):  
Market Price ◽  
Selling Price ◽  
Average Increase ◽  
Sale Price ◽  
Annual Average ◽  
Eucalyptus Wood ◽  
Project Costs ◽  
The Interest Rate ◽  
The Cost ◽  
Standing Timber

Objetivou-se neste trabalho avaliar o preço mínimo de venda de madeira de eucalipto com reflorestamentos destinados aos segmentos de carvão e serraria. O preço mínimo foi determinado através dos dados de custos e receitas dos empreendimentos. Os custos dos projetos foram descontados para o ano zero, somados e igualados a receita, também descontada para o ano zero.  A receita foi expressa pelo produto do Incremento Médio Anual, idade de corte, e preço mínimo de venda da madeira. Foram obtidos os seguintes preços mínimos de venda para madeira: carvão (R$ 38,44 para madeira em pé e R$ 55,39 para madeira empilhada); serraria (R$ 29,76 para madeira em pé e R$57,71 para madeira empilhada). Os valores encontrados foram inferiores ao preço de mercado, evidenciando que o custo de produção da madeira foi totalmente assegurado pelo seu preço de venda, proporcionando ainda um adicional de receita para cada metro cúbico comercializado. A análise de sensibilidade mostrou grande influência da taxa de juros no preço mínimo de venda da madeira, diferentemente do que foi observado para o custo anual de arrendamento da terra. Os resultados da pesquisa mostram importância ao nortear produtores florestais em relação aos preços de comercialização de produtos.Palavras-chave: planejamento econômico, projetos florestais, custo de madeira. MINIMUM SALE PRICE OF EUCALYPT TIMBER CONSIDERING REFORESTATION TO VEGETAL COAL PRODUCTION AND SAWMILL ABSTRACT:The objective of this study was to evaluate the minimum selling price of eucalyptus wood with reforestation for the coal and sawmill segments. The minimum price was determined by the cost and revenue data of the projects. Project costs were discounted for year zero, plus and equal to revenue, also discounted for year zero. Revenue was expressed as the product of the Annual Average Increase, age of cut, and minimum selling price of the wood. The following minimum selling prices were obtained for wood: coal (R $ 38.44 for standing timber and R $ 55.39 for stacked timber); (R $ 29.76 for standing timber and R $ 57.71 for timber stacked). The values found were lower than the market price, evidencing that the cost of production of the wood was fully assured by its selling price, also providing an additional revenue for each cubic meter marketed. The sensitivity analysis showed a large influence of the interest rate on the minimum selling price of the wood, unlike what was observed for the annual cost of renting the land. The results of the survey show importance when guiding forest producers in relation to the prices of products commercialization.Keywords: economic planning, forestry projects, timber cost.

scholarly journals ANALISIS PENDAPATAN PETANI PADI PADA GAPOKTAN SUMBER MULYO DESA BANJARAN KECAMATAN BANGSRI, KABUPATEN JEPARA

2018 ◽  
Vol 2 (2) ◽  
pp. 119 ◽  
Author(s):  
Dinda Ayu Sekarnurani ◽  
Migie Handayani ◽  
Agus Setiadi
Keyword(s):  
Minimum Wage ◽  
Research Method ◽  
Survey Method ◽  
Monthly Income ◽  
Average Income ◽  
The Cost

ABSTRACTThe purposes of this research were to find out  the amount of income  and the factors that influence the income of Gapoktan Sumber Mulyo’s farmers. This research was done on January until February of 2017 in Banjaran Village, Bangsri Sub-District, Jepara Regency. The research method that used was survey method by doing a direct interview based on the available questionaire. There were 80 farmers that were selected randomly to be the respondent sample of this research. The research’s results showed the average income of farmers was Rp 4.369.956,-. The average of monthly income was Rp 1.092.489,- which is lower than  regional minimum wage of Jepara District. Cultivation of rice done by farmers was considered as profitable bussiness because the average of profitability is higher than the loan interest at of Sumber Mulyo Cooperative. The factors which influence farmer’s income were cost of seed (X1) and cost of fertilizer (X2). Meanwhile, the cost of drug (X3) and labour (X4) were not factors that affect Gapoktan Sumber Mulyo farmers’ income. Keywords : Farmer’s Income, Paddy.

scholarly journals Analisis Penerapan Metode Full Costing Dalam Perhitungan Harga Pokok Produksi Untuk Penetapan Harga Jual

2019 ◽  
Vol 7 (1) ◽  
pp. 173-178
Author(s):  
Alviani Lestari ◽  
Siti Ita Rosita ◽  
Tri Marlina
Keyword(s):  
Labor Cost ◽  
Cost Calculation ◽  
Selling Price ◽  
Total Production ◽  
Product Price ◽  
Overhead Cost ◽  
Material Costs ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost

Lemari Syukur Factory is a home industry that produces wardrobe cabinets. It determines selling price based estimation which is inappropriate. The main issue is that the company does not possess proper cost classification system in determining the cost of goods sold.  This research is aimed to assist determining the cost of production as the basis for making up finished goods price using full costing method. This research includes quallitative analysis research. Data were collected through interviews and documentation and analyzed by qualitative analysis techniques. The study resulted (1) for cost of goods sold calculation, the factory charged direct material costs of Rp. 325.000.000, direct labor cost of Rp. 211.200.000 and factory overhead cost of Rp. 556,800,000. Total production cost to produce 2,196 units of cabinets in one year amounted to Rp. 1.093.000.000. The factory estimated cost of goods sold for each unit is of Rp. 497.723, and the selling price per cabinet unit is Rp. 500.000. (2) Using full costing method, the cost calculation consisted of direct material costs of Rp. 325.000.000, direct labor cost equal to Rp. 211.200.000, factory overhead fixed cost Rp. 12,042,250, and variable factory overhead cost Rp. Rp. 525.550.000. Thus, the cost of production was Rp. 1,073,792,250 for 2,196 units of cabinets. The cost of goods sold per cabinet unit is Rp. 488.976 and the selling price is Rp. 619.559. (3) The difference in cost of goods sold between full costing and the factory calculation is of Rp 8.747. While the difference between finished product price using full costing and the factory estimation is Rp 133.766.                                          

Sign in / Sign up

Export Citation Format

Share Document