scholarly journals Analisis Break Event Point Terhadap Perencanaan Laba Cv. Uul Anugerah Surabaya

2018 ◽  
Vol 12 (1) ◽  
Author(s):  
Zeni Rusmawati
Keyword(s):  
Development Strategy ◽  
Descriptive Analysis ◽  
Research Approach ◽  
Planning Tool ◽  
Short Term ◽  
Material Evaluation ◽  
Point Analysis ◽  
The Development Strategy ◽  
Qualitative Descriptive ◽  
Break Even Point

Break Even Point Analysis is an analysis that is used by the company to find out or planning on what the sales volume. The purpose of this study is to determine how determaining Break Even Point CV. Uul Anugerah Surabaya in 2011-2015 and to investigate the extent to which the role Break Even Point to the CV profit planning. Uul Anugerah Surabaya. The Conducted research approach is qualitative descriptive study, with data collection procedures used are interviews and documentation with data processing using descriptive analysis. Break Even Point has a significant role in the company, namely Break Even Point as a short-term planning tool, as a minimum sales information company, and as a tool for the development strategy to achieve the company's earnings. CV. Uul Anugerah management needs to maintain the achievement in 2011-2015 as well as the necessity of making a sales and costs per month as a material evaluation of progress made and the need for more promotions, more heavily in the consumer interest.

scholarly journals Pengembangan Potensi Pantai Echo Beach Sebagai Daya Tarik Wisata Di Desa Canggu Kecamatan Kuta Utara

2018 ◽  
Vol 5 (1) ◽  
pp. 7
Author(s):  
I Putu Aditya Adi Guna Hanum ◽  
Ida Bagus Suryawan
Keyword(s):  
Development Strategy ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Coastal Development ◽  
Northern District ◽  
Depth Interview ◽  
The Development Strategy ◽  
Qualitative Descriptive ◽  
Tourism Potential ◽  
The Village

Pantai Batu mejan (Echo Beach). Beach Echo Beach is located in the village of Canggu, northern district of Kuta, Badung regency. Distance traveled to this location approximately 14 km from the city of Denpasar. Many foreign tourists come this beach for sunbathing, swimming and surfing while enjoying the beautiful scenery at sunset (sunset). The beach is famous as a sport surf for foreign tourists. The purpose of this study to determine the potential of Echo Beach and to determine the development strategy in Echo Beach.                        The method of research is qualitative descriptive analysis with SWOT approach. The technique of collecting data is divided into four: observation, in-depth  interview, documentation and literatureFor informants using purposive sampling technique. Results from this study is the tourism potential held in Turkish Echo Beach as a tourist attraction is the natural potential as sport surfing. Cultural potential that there is a sacred place (temple) and the Rejang Dance and Mask Dance. In anticipation of threats and weaknesses and increase the opportunity and power to develop the potential of Echo Beach Beach this to be sustainable, then reviewing the SWOT approach for Coastal Development Strategy in Echo Beach.   Key words: StrategyDevelopment, Potential Tourism, Coastal Tourism

scholarly journals Break Even Point Analysis As a Tool For Profit And Sales Planning On Otak-Otak Bandeng Kang Wahab SME

2019 ◽  
Vol 1 (1) ◽  
pp. 220-224
Author(s):  
Nisfatur Rizki ◽  
Agus Sukoco
Keyword(s):  
Case Study Research ◽  
Research Approach ◽  
Study Research ◽  
For Profit ◽  
Point Analysis ◽  
Qualitative Descriptive ◽  
Margin Of Safety ◽  
Break Even Point ◽  
The Cost

This study aims to determine break-even point and margin of safety and how to plan profits and sales by using Break Even Point Analysis on Otak-Otak Kang Wahab SME. The method used in this study is qualitative descriptive with a case study research approach, by conducting direct interviews with the owner. Analysis have been carried out using Break Even Point Analysis. The data being analyzed in this study are production and non-production reports, product prices, sales volumes and costs. The results show that the sales of SME product which have been analyzed through Break Even Point have break-even point after it reachs 1 months 10 days, with revenue of Rp. 270,309,375 and selling of 2,809 units. Margin of Safety is known to be 82%. In this case, the SME don‘t include asset investments in the form of business places, because they use their own residence, so the cost isn’t considered.

scholarly journals MODERNISASI PRODUKSI GULA AREN DI DESA TONGO KECAMATAN SEKONGKANG KABUPATEN SUMBAWA BARAT

2020 ◽  
Vol 4 (2A) ◽  
pp. 133-142
Author(s):  
Muhammad Saleh ◽  
Harjito
Keyword(s):  
Development Strategy ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Sugar Production ◽  
Alternative Strategies ◽  
The Development Strategy ◽  
Specific Goal ◽  
Palm Sugar ◽  
The Village

This study aims to formulate alternative strategies that must be appliedin the development of palm sugar production through modernization to increasethe quality and quantity of the product so that it has a direct impact on improvementwelfare of the village community, especially palm sugar craftsmen. Research sitesimplemented in Sejorong Hamlet, Tongo Village, Sekongkang District, DistrictWest Sumbawa. When the research was carried out in November 2019 andFebruary 2020. The type of research used in this study is a methoddirect survey. The data collected comes from primary data and datasecondary. Primary data is done by means of field observations, documentation andinterview with palm sugar crafter using a list of questions(Question). Secondary data were obtained from various related agencies andinformation from various literatures related to this research. PopulationIn this study, there are 4 traditional palm sugar craftsmenand the craftsmen of the Jalit L estari group of Tongo Village. The sample in this study was takenby means of purpose sampling, namely determining the sample with a specific goal. Techniquedata analysis using descriptive analysis to find out about modernizationpalm sugar production in Tongo Village and analysis of alternative strategies usingSWOT analysis is used to determine the development strategy. Resultresearch shows that based on internal and external analysis, small industryPalm sugar in Tongo Village, Sekongkang District has the power tomaintained or improved, and has opportunities that can be exploitedwell and as much as possible. The best development strategyused is a strategy that supports aggressive growth.

scholarly journals SUPERIOR MADRASAH DEVELOPMENT STRATEGY IN MAN 2 MODEL MEDAN

2021 ◽  
Vol 28 (2) ◽  
pp. 51
Author(s):  
Muhammad Rizki Syahputra
Keyword(s):  
Development Strategy ◽  
Program Implementation ◽  
Research Method ◽  
Descriptive Analysis ◽  
Narrative Form ◽  
Educational Goals ◽  
Centers Of Excellence ◽  
Vice Principals ◽  
Inhibiting Factors ◽  
The Development Strategy

<p>This study aims to determine the Development Strategy of Superior Madrasah in MAN 2 Medan Model and the Supporting and Inhibiting Factors of Excellent Madrasah Development Strategy at MAN 2 Medan Model. This study uses a qualitative research method that aims to understand a social phenomenon by prioritizing the process of deep interaction and communication between researchers and the phenomenon under study. The data obtained in this study are descriptive analysis, in which data collection is carried out by means of observations and interviews, and documentation studies. Then the data is presented in descriptive narrative form. The location of this research was carried out at MAN 2 Model Medan. The results showed that the superior madrasa development strategy carried out an effort to plan and manage madrasas that functioned to direct and develop madrasas in achieving their educational goals, because superior madrasas were intended as centers of excellence. The strategy for developing superior madrasah at MAN 2 Model Medan involves many related parties, starting from the guardians of students, teachers, madrasa heads and vice principals, as well as committees. A plan must have implementation, for the implementation of the strategy for developing the Madrasah Aliyah MAN 2 Medan Model is carefully calculated because implementation is one of the keys to the success of a superior madrasa development strategy so that the strategies implemented can run effectively so as to achieve success in program implementation For this reason, MAN 2 Model Medan has taken more actions to accelerate the implementation of the mutually agreed plan. Supporting factors in the superior madrasah development strategy are of course interrelated with the madrasa development strategy program, namely the partnership factor because partnerships have a very large effect on the development of madrasah.</p>

scholarly journals Persepsi Tentang Mata Pelajaran IPS bagi Peserta Didik Berprestasi Rendah (Kasus pada Kelas VII di SMP Muhammadiyah Palangka Raya)

2018 ◽  
Vol 4 (1) ◽  
pp. 45-49
Author(s):  
Sinta Kumala Dewi ◽  
Diplan Diplan
Keyword(s):  
Social Studies ◽  
Descriptive Analysis ◽  
Learning Activities ◽  
Research Approach ◽  
Low Achievement ◽  
Analysis Technique ◽  
Perceptions Of Students ◽  
Qualitative Descriptive ◽  
Negative Perceptions ◽  
The Subject

This researcher aims to find out the learning activities of students and find out the perceptions of students about social studies subjects. This study used a descriptive qualitative research approach, which was the subject of this study were eight students at the Muhammadiyah Middle School in Palangka Raya. Data collection techniques using observation sheets, interviews, and documentation. The data analysis technique used is qualitative descriptive analysis. The results of the study found that students with low achievement had negative perceptions of social studies subjects. This is illustrated by The way teachers teach who always asks students to record too much and teachers are less able to approach the students with low achievement, and Schedule of social studies subjects that are available during the day so that students feel lazy to take social studies subjects

scholarly journals Pemahaman Masyarakat terhadap Nusyuz dan Dampaknya terhadap KDRT dalam Rumah Tangga

2020 ◽  
Vol 2 (1) ◽  
pp. 45-66
Author(s):  
Nurzakia .
Keyword(s):  
Domestic Violence ◽  
Public Perception ◽  
Islamic Law ◽  
Descriptive Analysis ◽  
Field Research ◽  
Educational Background ◽  
Public Understanding ◽  
Research Approach ◽  
Qualitative Descriptive ◽  
Muslim Communities

Islam regulates the resolution of nusyuz (disobedience) for husbands and wives in the Qur'an Surah an-Nisa’ verse 34 and an-Nisa’ verse 128. Within the Islamic law, the resolution of nusyuz does not promote any violence against wives. Beatings to wives as stated in Surah an-Nisa’ verse 34 should be interpreted as actions to give lessons. However, some cases of domestic violence, relate to the understanding of nusyuz developed within the community. People generally understand nusyuz as an act of a wife's disobedience towards her husband. This inaccurate understanding of nusyuz may lead to domestic violence by the husband, under the pretext of a disobedient wife, while most often it is the husband who is disobedient. In this present study, the field research approach was used. The data collection techniques included interviews and documentation. The data were then analyzed using the qualitative descriptive analysis by interpreting and describing the data. The results of the study revealed that there were three groups of people that understood the concept of nusyuz differently at Ingin Jaya Subdistrict of Aceh Besar District. The first group perceived that nusyuz could be present both in the wife and in the husband. The second group argued that the nusyuz attitude only existed within the wife, whereas the third group had no idea of the concept of nusyuz at all even though they might have done it. The public understanding of nusyuz is very likely obtained from their educational background. Those studying in Islamic boarding schools have had more knowledge of religion and vice versa. Here, most of the interviewees stated that the concept of nusyuz was closely related to domestic violence because public perception had been highly influenced by Surah an-Nisa’ verse 34 concerning the beating of a nusyuz wife. This perception has then given the husband a valid reason to physically beat the wife who has been considered nusyuz. Thus, it is difficult to separate the Islamic doctrine that has long developed within the lives of today’s Muslim communities.

scholarly journals Penerapan Metode Pembelajaran Kooperatif Tipe Number Head Together (NHT) Pada Siswa Kelas XI IPS 2 SMA Negeri 2 Watampone Untuk Meningkatkan Hasil Belajar Bahasa Indonesia

2019 ◽  
Vol 3 (1) ◽  
pp. 25
Author(s):  
Jauhari Jauhari
Keyword(s):  
Cooperative Learning ◽  
Language Learning ◽  
Learning Outcomes ◽  
Descriptive Analysis ◽  
Research Approach ◽  
Quantitative Descriptive Analysis ◽  
Analysis Techniques ◽  
Average Value ◽  
Qualitative Descriptive ◽  
Quantitative Descriptive

Abstract. The purpose of this study was to describe an increase in Indonesian language learning outcomes through cooperative learning method Number Head Together (NHT) in Class XI IPS 2 students at SMA 2 Watampone. This research approach, which is descriptive. The design or model of this research is Action Research. This research was carried out in Class XI IPS 2 of SMA Negeri 2 Watampone totaling 38 people. This research was conducted in the even semester 2016/2017. Data collection is done through observation, documentation, and test techniques. Data analysis techniques, namely quantitative descriptive analysis and qualitative descriptive analysis. The results showed that (1) the learning outcomes of students in the first cycle were categorized as medium with an average value of 64.15 and increased in the second cycle to be a high category with an average value of 77.89. Learning completeness in the first cycle was 44.73% and increased in the second cycle to 92.11%. Thus, the application of NHT cooperative learning can improve the learning outcomes of Indonesian students in Class XI IPS 2 at SMA 2 Watampone. (2) Cooperative learning NHT increases the student's effectiveness in learning. The indicator of improvement can be observed based on the learning outcomes of the first cycle and the second cycle which experience changes especially in changes in motivation, enthusiasm and values of students learning students understand the material. 

scholarly journals Pengembangan Kuliner Lokal Berdasarkan Persepsi Wisatawan Di Ubud, Bali

2019 ◽  
Vol 1 (2) ◽  
pp. 85-98
Keyword(s):  
Development Strategy ◽  
Design Strategy ◽  
Cultural Tourism ◽  
Tourist Destinations ◽  
Physical Evidence ◽  
The Development Strategy ◽  
Strategic Location ◽  
Perception Theory ◽  
Qualitative Descriptive ◽  
Descriptive Approach

Ubud is one of the famous tourist destinations in Bali apart of Kuta, Nusa Dua, and Sanur. The Ministry of Tourism proposed Ubud as first Gastronomic Destination in Indonesia with standard UNWTO. Aim of this study to design strategy developmnet of Balinese cuisine based on local tourists’ perception in Ubud. This study was conducted in 2018 by qualitative descriptive approach, the data were obtained through observation, interview, and questionnaire to local tourists have enjoying local cuisine at restaurant in Ubud. The data analyzed by Importance Performance Analysis (IPA) with theory Cultural Tourism and Perception theory. The study conclude is showed tourists’ perception of local culinary good with varietes menu, unique, nice presentation, strategic location, and hospitality staff as expectation but price was high no discount for customer, limited promotion and parking area of restaurant not comfortable. The development strategy strategies offered based on tourists’ perception are 1) holding street food, 2) increasing promotion, and 3) arranging the physical evidence of restaurant. Keywords: The Development, Local Culinary, Tourists Perception

scholarly journals KAJIAN STRATEGI PENGEMBANGAN AGROWISATA KOPI LUWAK (STUDI KASUS KOPI LUWAK MANGLAYANG, KAMPUNG PONDOK BUAHBATU-CIKAWARI, DESA MEKARMANIK, KECAMATAN CIMENYAN, KABUPATEN BANDUNG)

2018 ◽  
Vol 3 (2) ◽  
Author(s):  
Lucyana Trimo ◽  
Gema Wibawa Mukti ◽  
Fauziana H
Keyword(s):  
Social Media ◽  
Animal Welfare ◽  
Development Strategy ◽  
Swot Analysis ◽  
Descriptive Analysis ◽  
Case Study Research ◽  
Matrix Analysis ◽  
Qualitative Descriptive ◽  
Analysis Design

ABSTRAKKelompok Usaha Kopi Luwak Manglayang (KLM) berusaha mengembangkan agrowisata kopi  luwak dengan menerapkan  kaidah kesejahteraan hewan di kawasan kaki Gunung Manglayang, namun saat ini belum dikembangkan secara optimal. Penelitian dilakukan pada kelompok usaha KLM, di kaki Gunung Manglayang. Desain penelitian yang digunakan adalah kualitatif dengan teknik penelitian studi kasus. Rancangan analisis data yang digunakan adalah analisis deskriptif kualitatif, analisis matriks IFE, analisis matriks EFE, dan analisis SWOT. Dari hasil penelitian yang telah dilakukan diketahui bahwa kegiatan agrowisata kopi luwak yang telah dilakukan oleh KLM mulai dari edukasi mengenai proses produksi kopi luwak dengan menerapkan kaidah kesejahteraan satwa hingga wisata kuliner. Strategi yang telah dilakukan oleh KLM dalam pengembangan agrowisata kopi luwak adalah membuat rencana dalam perbaikan fasilitas di lokasi KLM, meningkatkan cita rasa kopi yang dihasilkan oleh KLM, dan melakukan promosi agrowisata KLM melalui media sosial. Strategi yang paling tepat dan diutamakan dalam pengembangan agrowisata KLM yaitu strategi agresif dengan meningkatkan berbagai daya tarik agrowisata KLM serta memperluas pemasaran agrowisata KLM.Kata kunci: agrowisata, strategi pengembangan, analisis SWOTABSTRACTKelompok Usaha Kopi Luwak Manglayang (KLM) trying to develop civet coffee agrotourism by applying animal welfare rules in the Manglayang Mountain, but currently it has not been optimally developed. The study was conducted at Kelompok Usaha Kopi Luwak Manglayang (KLM), at Manglayang Mountain. The research design used is qualitative with case study research techniques. The data analysis design used qualitative descriptive analysis, IFE matrix analysis, EFE matrix analysis, and SWOT analysis. The results showed that the civet coffee agrotourism activities conducted by KLM started from education about the production process of civet coffee by applying animal welfare principles to culinary tourism. Strategies that have been made by KLM in the development of agro civet coffee is making plans in facility improvements at the site of KLM, enhance the flavor of the coffee produced by KLM and KLM agrotourism promotion through social media. The most appropriate strategy and priority in the development of agro-KLM is an aggressive strategy to increase the variety of agro-tourism appeal and expand marketing agro KLM KLM.Keywords : agrotourism, development strategy, SWOT analysis

scholarly journals ANALISIS BIAYA VOLUME LABA MULTI-PRODUK UNTUK PERENCANAAN LABA JANGKA PENDEK BIJIMERAH COFFEE AND ROASTERY

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Mia Istiana Mokoginta ◽  
Jullie J. Sondakh ◽  
Novi S. Budiarso
Keyword(s):  
Quantitative Research ◽  
Short Term ◽  
Product Mix ◽  
Contribution Margin ◽  
Profit Analysis ◽  
Point Analysis ◽  
Margin Of Safety ◽  
Break Even Point ◽  
The Cost ◽  
Operating Leverage

Each Company has the same goal to earn profit from the products and services offered. Cost volume profit analysis is used by managers for decision making, planning and as well as the implementation of a cost grouping for short-term profit planning purposes. This study was conducted on Bijimera Coffee and Roastery. The purpose of this study is to know the short-term profit planning on Bijimera Coffee and Roastery by using cost volume profit analysis and multiproduct cost volume profit analysis. Research method used by researcher is descriptive quantitative research type by using break even point analysis, contribution margin, margin of safety, operating leverage and sales mix analysis. Results and conclusions from the study are the contribution margin package of the two product mix is Rp. 700,846.26. The break-even point in the unit of the product mix is 546.74 kg for Bogani Bland product and 234.32 kg for Robusta Modayag product. The company breaks even when the total sales of both products is Rp. 110,128,860. By using the cost volume profit analysis, the company will more easily predict management decisions for the future. In addition, the company can prevent things that adversely affect the company based on the calculation of costs through breakeven analysis, contribution margin, margin of safety, operating leverage and sales mix analysis.Keywords: Cost Volume Profit, Profit Planning, Multiproduct Analysis

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