scholarly journals Analisis Struktur Biaya Produksi Pada Rantai Pasok Buah Naga di Kabupaten Tanah Laut

2020 ◽  
Vol 19 (3) ◽  
Author(s):  
Raden Rizki Amalia ◽  
Nina Hairiyah

Dragon fruit is a commodity with excellent prospect to be developed. Dragon fruit passes through several processes from harvesting, hauling, sorting, packaging, storage, distribution, and marketing to the final consumer. With the many processes passed on the dragon fruit supply chain, it is necessary to analyze the cost structure and break even point. This study aims to analyze the cost and break even structure of each entity involved in the dragon fruit supply chain in Kabupaten Tanah Laut. All retailers selling dragon fruits are listed on the basis of their business capacity, then divided into groups. The next supply chain search is determined by the snowball sampling technique in which the other entity is determined on the basis of information from the merchant retailer from the research location. Data analysis method used is descriptive analysis and quantitative analysis. Quantitative analysis is used to analyze data in the form of basic cost in each entity. The results showed  that the contribution of fixed costs was very large on the cost of principal and it was strongly influenced by the purchase price of the average dragon fruit. Sales at each entity have exceeded their break-even point. It shows that all entities receive benefit in marketing dragon fruit. The greater the difference between the sale and break even point, so the benefits are also getting bigger.

2017 ◽  
Vol 15 (2) ◽  
pp. 52 ◽  
Author(s):  
Moh. Abdus Syakur ◽  
Sutrisno Hadi Purnomo ◽  
Bayu Setya Hertanto

<p><em>This research aims to: (1) analyzing the products flow, financials flow and information flow on the beef supply chain, (2) analyze the level of efficiency in the marketing of beef supply chain, (3) analyze the value added in the process of cutting a beef cattle in Surakarta. This research was carried out in September – November 2016 in Surakarta. The methods used in this research is a survey method. Sampling method in this research is purposive sampling technique and snowball sampling. The analysis of the data used in this research is descriptive analysis, efficiency of marketing and value added analysis method with Hayami.</em><em> </em><em>The results of the analysis show that: (1) there are 3 streams in the beef supply chain in Surakarta there are: products flow, financial flow and information flow that goes with the optimal; (2) beef distribution channels in Surakarta is efficient based on the value of the marketing efficiency of 0,79%, margins of profitable marketing (Ski &gt; Sbi) amounting to Rp 7,500 and shared value that is proportionate in accordance with the contribution given per link; and (3) the average value obtained is Rp 70.551, 18/kg or 59.8% of total output produced.</em></p>


2014 ◽  
Vol 60 (No. 7) ◽  
pp. 314-322
Author(s):  
A. Foltínová ◽  
J. Špička

The article aims at the evaluation and comparison of the structure of costs linked to the milk production in the Czech Republic and the Slovak Republic. The paper focuses on the potential of the cost controlling in agricultural production. The analysis is based on data from the comparable sample surveys of costs and yields of agricultural commodities carried out by the Institute of Agricultural Economics and Information, Prague, and the Research Institute of Agricultural and Food Economics, Bratislava, in the period 2007&ndash;2012. The authors apply the contribution margin calculation and the gross margin calculation. Using target costing, the upper limits of variable and fixed costs are set to reach the break-even point. One of the main finding is that the average costs per litre of milk are by 15.3% higher in Slovakia than in the Czech Republic. It is caused by a significantly lower milk yield in Slovakia. Cost controlling based on the knowledge about the structure of the average costs of milk production can help farmers to better manage their business. &nbsp;


Author(s):  
Munawaroh Munawaroh ◽  
Suharto Suharto ◽  
Dr. Iwan Kurniawan Subagja

This study aims to: 1) To determine and analyze the effect of motivation and job satisfaction on work discipline, 2) To determine and analyze the effect of motivation and job satisfaction on employee performance, 3) To determine and analyze the effect of work discipline on employee performance, 4) To find out and analyze the influence of motivation and job satisfaction on employee performance through work discipline PT. Bambu Tirta Engineering. The research was conducted at PT. Bambu Tirta Engineering with a research sample of 64 respondents. The sampling technique uses saturated samples. Methods of data analysis using descriptive analysis and quantitative analysis with path analysis. The results showed that: 1) there is an effect of motivation and job satisfaction on work discipline, 2) there is an effect of motivation and job satisfaction on employee performance, 3) there is an effect of work discipline on the performance of employees of PT. Bambu Tirta Engineering and 4) there is no influence between motivation and job satisfaction on employee performance through work discipline PT. Bambu Tirta Engineering. This means that the direct effect is greater than the indirect effect, the work discipline variable cannot mediate between motivation and job satisfaction on employee performance at PT. Bambu Tirta Engineering.


2020 ◽  
pp. 28-35
Author(s):  
Munawaroh Munawaroh ◽  
Suharto Suharto ◽  
Dr. Iwan Kurniawan Subagja

This study aims to: 1) To determine and analyze the effect of motivation and job satisfaction on work discipline, 2) To determine and analyze the effect of motivation and job satisfaction on employee performance, 3) To determine and analyze the effect of work discipline on employee performance, 4) To find out and analyze the influence of motivation and job satisfaction on employee performance through work discipline PT. Bambu Tirta Engineering. The research was conducted at PT. Bambu Tirta Engineering with a research sample of 64 respondents. The sampling technique uses saturated samples. Methods of data analysis using descriptive analysis and quantitative analysis with path analysis. The results showed that: 1) there is an effect of motivation and job satisfaction on work discipline, 2) there is an effect of motivation and job satisfaction on employee performance, 3) there is an effect of work discipline on the performance of employees of PT. Bambu Tirta Engineering and 4) there is no influence between motivation and job satisfaction on employee performance through work discipline PT. Bambu Tirta Engineering. This means that the direct effect is greater than the indirect effect, the work discipline variable cannot mediate between motivation and job satisfaction on employee performance at PT. Bambu Tirta Engineering.


2017 ◽  
Vol 2017 (12) ◽  
pp. 19-25
Author(s):  
Wojciech Augustyniak

The problematic nature of the high costs of building terrestrial aviation infrastructure does not end after the planning phase and the construction of new airspace. After the infrastructure has been commissioned, the cost of its depreciation and maintenance over the years represents a significant contribution to the cost of operating the airport. The high share of fixed costs is a direct reason for strong leverage. As a result, it is imperative to provide external financing to young airports at an early stage of their development. Owners of companies managing the above-mentioned infrastructure should be vividly concerned about the earliest possible break-even point, and consequently, the burden of direct subsidizing aviation activities in the region. The purpose of this article is to analyze the profitability thresholds at Polish regional airports as a means to discuss possible minimum volumes and revenues that emerging airports need to achieve as they do not generate losses. The main research method is a tool based on regression functions.


Akademika ◽  
2020 ◽  
Vol 9 (02) ◽  
pp. 17-28
Author(s):  
Qotrun Nada ◽  
M. Fahri Yasin ◽  
Khairan M Arief

This study aims 1) The differences in learning outcomes of Indonesian history between students who get learning using google classroom and those using printed media. 2) The effect of interaction between instructional media and emotional intelligence on learning outcomes of Indonesian history. 3) To find out the difference between students' learning outcomes of Indonesian history using media google classroom and those using printed media for students who have high emotional intelligence. 4) To find out the learning outcomes of Indonesian history using media based on google classroom and those using printed media for students who have low emotional intelligence. This study used an experimental method with a 2x2 factorial group design.The affordable population in this study were students of class X SMK Bina Insan Kamil Bekasi City, the sample was taken using a random sampling technique, so the sample was 64 students, consisting of 32 students for the experimental group and 32 students. for the control group. Retrieval of data using test instruments for learning outcomes and non-tests for emotional intelligence. The data analysis technique used descriptive analysis and infrential analysis. Based on the research results, it can be concluded that:The learning outcomes of Indonesian history students taught using google classroom media are higher than students taught using print media. There is an influence of learning media interaction with emotional intelligence on learning outcomes of Indonesian history. Keywords: Emotional Intelligence, Indonesian History Study Results


Author(s):  
Iwang Gumilar ◽  
Muhammad Fathan Khatami ◽  
Rusky Intan Pratama ◽  
Zuzy Anna

The purpose of this study was to determine added value from the processing of fresh catfish into shredded catfish at "Abon Ikan Lele Sejahtera" in Maruyung Village, Bandung Regency, West Java, Indonesia. The research method used is a case study and quantitative descriptive analysis. The sampling technique in this research used the purposive sampling method. The method of data analysis in this study used Hayami’s method. This research was conducted in Bandung Regency from August 2021 until September 2021. The results show that the added value generated is 69,4%. It means the price of shredded catfish is increase 69% from the price of fresh catfish. The added value is classified as high but can be higher if the business owner reduced the cost of other input contributions.


Author(s):  
DIVYA GOEL ◽  
MAJID FAROOQ

Objective: The sudden emergence of wide spread of the coronavirus disease 2019 (COVID-19) pandemic has led to adoption of physical distancing or lockdown all over the globe to curtail the viral transmission. Although lockdown plays an important role, at the same time, it can adversely affect the psychological health of the population. In addition, because of stay at home order, people are more inclined to use the media which can further aggravate the mental health issues in population. This study was planned to study the perceived psychological issues associated with the COVID-19 pandemic lockdown. Methods: An online social survey was conducted using semi-structured questionnaire, participants were added through snowball sampling technique. Results: A total of 455 people (264 females and 191 males) participated in the study. Majority of participants 228 (50.1%) felt stressed out during coronavirus lockdown period. Female gender was associated with greater negative psychological impact of lockdown. Most participants 263 (57.8%) were worried about the health of the loved ones. Most of the participants tried to seek information from different media. The difference between the stress level was highly significant (p=0.04639∗) between the participants depending on the duration for which they explore the information on different media. Conclusion: COVID-19 pandemic was associated with stress in the majority of people in our sample, and media has a role to modulate the psychological impact of this lockdown. As COVID-19 pandemic is still ongoing, we need to verify these findings on larger population and policy-makers need to strengthen our mental health programs to mitigate the psychological impact of this pandemic.


2017 ◽  
Vol 13 (3A) ◽  
pp. 167
Author(s):  
Abram Tombey Kandou ◽  
Caroline B. D. Pakasi ◽  
Noortje ., Benu

The purpose of this study was to identify the existing agricultural logistics system in Manado Harbor. This research was conducted at Manado Port as the starting point and end point. The research conducted from February to May 2017. This research used primary and secondary data. Primary data is collected with a list of questions that have been prepared for Head of Port Authority Unit of Manado City Transportation Department. Secondary data are obtained, among others, from the Office of Transportation and Marine Guard Unity. Sampling was conducted using Snowball Sampling Technique. The variables that will be measured in the research of this result are: What agricultural logistics goods are held in the Port, How to store goods in Manado Port warehouse, What transportation is used for shipping agricultural logistics, How to distribution of agricultural logistics goods, How to service delivery, What is the distance between islands (km). This research uses descriptive analysis that is to identify inter-island agricultural logistic system from Manado port and map agricultural logistic system in Manado Port. The results show that the existing logistics system in Manado Harbor has decreased not too drastically and the increase is very drastic in the year 2015. And passenger flow in the year 2011-2013 is still normal, but in 2014 and 2015 experienced a drastic increase due to passengers who soaring in that year. Logistics system in Port Manado also can be categorized pretty good because the data collection is good but still not specified agricultural goods are loaded, and for the equipment can be said to be good seen in terms of Port Manado which is still included in the category of Passenger Port, ships anchored in the Port of Manado is quite a lot and will be added over time, due to the soaring passengers between islands and goods brought. And in terms of facilities for passengers Manado Port has been very good, because the construction of infrastructure for passengers is being carried out at the time of research and development results are already visible at the time this study is completed.


2013 ◽  
Vol 10 (1) ◽  
Author(s):  
Carolina Kumalasari

      This study aims to calculate the cost of goods manufactured baby clothes garment CV Surya Surabaya with the ABC method for reporting purposes and objectives of decision making in gaining competitive advantage . Data analysis method used is descriptive analysis method . The results showed that the conventional cost accounting applied in the enterprise value of the difference of the calculation produces the ABC method. Calculation of costs by activity-based costing method is expected to assist management in making more informed decisions as to be benefit/profit. Data collection methods used in this study is documentation . Research subjects in this study is the production cost of baby clothes in CV Surya Garments Surabaya . The research object in this study is the data associated with the determination of the production cost of baby clothes. The difference between the production cost of conventional methods with activity-based costing method produces values undercosting conditions ( conditions in which a product has a lower cost than the actual cost is absorbed by the product ) and overcosting ( a condition in which a product has a higher cost than  the  cost of which is actually absorbed by the product ). Analysis undertaken in this study members advise the Company to undertake restructuring of the production process and production control for the results of each period more  evenly , because  the  fixed overhead costs is  greater than the variable overhead costs , it is most impact in the calculation of the cost of production.Keywords: Conventional Metode, Activity Based Costing Metode, Product costing


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