scholarly journals Analisis Ekonomi Penggunaan Tepung Kiambang (Salvinia Molesta) Terfermentasi dalam Ransum Ayam Jawa Super

2021 ◽  
Vol 2 (2) ◽  
pp. 42-46
Author(s):  
A P Tanjung ◽  
T Rumiyani ◽  
Nurhayati Nurhayati
Keyword(s):  
Research Method ◽  
Production Cost ◽  
Economic Value ◽  
Production Costs ◽  
Average Yield ◽  
Salvinia Molesta ◽  
Control Stage ◽  
C Value ◽  
And Control ◽  
Descriptive Method

The research was conducted in the livestock cage of Lampung State Polytechnic in November - December 2019. This study aims to analyze the production cost of using femented kiambang flour on super Javanese chicken ration. The research method used is descriptive method. Data collection is done by taking samples from controls and treatment with a total of 15 heads each at the end of maintenance. The average yield on the administration of fermented kiambang flour of 10% resulted in an IOFC value of Rp. 13,553 and control resulted in an IOFC value of Rp. 12,868. The average yield on the administration of fermented kiambang flour 10% produces a BEP value of Rp. 31,584 and control produces a BEP value of Rp. 33,636. The average yield on the administration of fermented kiambang flour 10 % produces an R/C value of 1,215 and at the control stage produces an R/C value of 1,180. The average yield on the administration of fermented kiambang flour of 10% produces a B/C value of 0.215 and at the control stage produces a B/C value of 0.180. So it can be concluded that the use of fermented kiambang flour as much as 10% on super Javanese chicken rations can reduce production costs and have economic value.

scholarly journals PERENCANAAN DAN PENGENDALIAN BIAYA PRODUKSI UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI

2020 ◽  
Vol 2 (1) ◽  
pp. 54
Author(s):  
Abilio De Jesus Martin ◽  
Sri Rahayuningsih ◽  
Imam Safi'i
Keyword(s):  
Research Method ◽  
Production Cost ◽  
Production Costs ◽  
Sugar Factory ◽  
Maximum Extent ◽  
Planning And Management ◽  
Control Production ◽  
And Control ◽  
Production Prices

Efforts to maximize the optimization of production costs in a plan and control production costs is to reduce costs to the maximum extent possible to provide maximum profits, so the sugar factory must manage its production activities effectively and efficiently. This activity has the intention to describe the planning and management of production costs as a goal that intends to increase the efficiency of production prices at PT. PG Pesantren Baru Keiri. The research method used in this research is to explain with a case approach to PT. New PG Pesantren, sampling with interviews and taking pictures or recordings. From the results of research or thoughts that have been carried out it can be concluded that the production cost budget is still inefficient. The contributing factor to this is the weak protection of global production costs, so that it cannot minimize the elimination of production costs organized by irresponsible elements. Keywords: Planning, Control, Production Costs Usaha untuk yang digunakan pada proses produksi akan berkaitan dengan perencanaan yang berasumsi pada pengendalian bahan baku yang berguna mengurangi biaya produksi untuk menambah laba pada produksi di pabrik PT. PG Pesantren Baru Kediri. Pada penelitian yang saat ini sudah mencapai hasil dengan asumsi bahwa aktivitas produksi harus bias dilakukan agar efektif serta dapat mencapai efisiensi.Metode penelitian yang dipakai pada riset ini yaitu menjelaskan dengan pendekatan kasus pada PT. PG Pesantren baru, pengambilan sampel dengan interview dan pengambilan gambar atau rekaman. Dari hasil riset atau pemikiran yang telah dilaksanakan dapat di ambil kesimpulan bahwa budget biaya produksi masih tidak efisien. Yang terjadi pada sarana kelemahan pengamanan pada biaya produksi harus diglobalkan supaya terjadi kehilangan biaya prduksi yang minimal. Kata kunci : Perencanaan, Pengendalian, Biaya Produksi

scholarly journals PEMILIHAN PROSES PENGADAAN BAHAN BAKU JAHE MERAH KERING DALAM MEMPRODUKSI BANDREK INSTAN DALAM KEMASAN; THE USE OF DRIED RED GINGER AS RAW MATERIAL IN PRODUCINGINSTANT BANDREK

OPTIMA ◽  
2018 ◽  
Vol 2 (1) ◽  
pp. 1 ◽  
Author(s):  
Levina Maharani ◽  
Endah Djuwendah
Keyword(s):  
Production Cost ◽  
International Market ◽  
Raw Material ◽  
Limited Resources ◽  
Qualitative Descriptive ◽  
C Value ◽  
Equal Income ◽  
Red Ginger ◽  
Descriptive Method ◽  
Lower Production

Bandrek Hanjuang merupakan minuman kemasan khas dari Jawa Barat yang sudah dipasarkan baik di dalam negeri maupun internasional. Perubahan manajemen pada perusahaan ini berdampak pada peningkatan penjualan produk yang dihasilkannya. Disisi lain, keterbatasan lahan yang dimiliki membuat perusahaan belum mampu memastikan ketersediaan bahan baku seiring dengan meningkatnya kebutuhan terhadap bahan baku tersebut. Tujuan penelitian ini untuk menganalisis kelayakan usaha produksi bandrek menggunakan dua alternatif pengadaan bahan baku jahe merah yaitu memproduksi sendiri atau membeli dari luar menggunakan analisis R-C Rasio. Penelitian dilakukan di CV. Cihanjuang Inti Teknik dari bulan Maret-September 2015. Metode yang digunakan adalah metode deskriptif kualitatif, yaitu penelitian yang diarahkan untuk memberikan informasi secara sistematis dan akurat mengenai objek penelitian serta menganalisis berdasarkan data yang diperoleh. Hasil penelitian menunjukan bahwa dengan jumlah pendapatan yang sama, proses produksi dengan alternatif pengadaan jahe merah dengan memproduksi sendiri memiliki nilai R/C yang lebih tinggi dibandingkan dengan membeli dari luar. Hal ini menunjukkan bahwa proses produksi dengan alternatif pengadaan jahe merah dengan memproduksi sendiri memiliki biaya produksi yang lebih rendah sehingga memiliki keuntungan yang lebih besar. Oleh karena itu, proses produksi dengan alternatif pengadaan jahe merah dengan memproduksi sendiri dinilai lebih layak untuk direalisasikan. Kata kunci : bandrek, jahe merah, kelayakan usaha, pengadaan bahan baku, R/C rasio Bandrek Hanjuang is a special instant drink from West Java which has been in the national and international market. However, due to the increase of demand, the company was not be able to provide the dried red ginger as raw material, due to the limited resources. The aim of this research is to analyze the properness of bandrek production using two ways of making; self-producing or buying from other party using analysis ratio R-C. This research was conducted in CV. Cihanjuang Inti Teknik from March to September 2015. The method used in this research is qualitative descriptive method; that is; a research which is conducted to give systematic information concerning the object of the research and to analyze from the obtained data. The finding of this research showed that with equal income, self-producing of dried red ginger had higher R/C value compared to buying from other party. This illustrates that the self-producing required lower production cost, therefore the company is able to get higher income. In conclusion, self-producing of dried red ginger is likely more preferable to be conducted. Keywords : bandrek, red ginger, properness, raw material making, R/C ratio

scholarly journals Pengaruh Tepung Kiambang (Salvinia molesta) Terfermentasi dalam Ransum terhadap Karkas Itik Peking (Anas platyrhynchos domesticus)

2021 ◽  
Vol 2 (2) ◽  
pp. 30-35
Author(s):  
N N E Sulistyawati ◽  
Nurhayati Nurhayati ◽  
I Panjaitan
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Anas Platyrhynchos ◽  
Abdominal Fat ◽  
Carcass Weight ◽  
Salvinia Molesta ◽  
Fat Percentage ◽  
Peking Duck ◽  
Descriptive Method

This study aims to analyze the use of fermented kiambang flour (Salvinia molesta) on rations against the quantity of peking duck carcasses. This research was conducted in the livestock cage of Lampung State Polytechnic. The research method carried out is a descriptive method. Data collection is done by taking samples from controls and treatment with a total of 15 ducks each at the end of maintenance. The result the treatment given in addition to 15% fermented kiambang flour in rations produces carcass weight (714.26 g), carcass percentage (52.49%), chest percentage (29.08%), thigh percentage (26.37 %), winged percentage (16.92 %) and abdominal fat percentage (0.77 %). Addition 15% fermented kiambang flour not affect to carcass weight, carcass percentage, chest percentage, winged percentage, and abdominal fat percentage.

scholarly journals Strategi Penetapan Harga Jual Produk Melalui Perhitungan Cost of Goods Manufacture Menggunakan Process Costing Method

2021 ◽  
Vol 31 (5) ◽  
pp. 1289
Author(s):  
Popon Rabia Adawia ◽  
Aprilia Puspasari
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Calculation Results ◽  
Process Cost ◽  
Calculation System ◽  
The Cost ◽  
Descriptive Method

This study aims to help SMEs for shoe products in calculating the Cost of Goods Manufacture (COGM) appropriately using the process costing method as a strategy to determine the selling price of competitive shoes so that it is hoped that the business can continue. The research was conducted at one of the MSME Shoe Products, namely the Amira Collection, which is located in East Karawang. The comparative descriptive method is used to describe the production costs that occur in the production process including costs to buy raw materials, auxiliary materials, labor costs and factory overhead costs. The COGM calculation results show the variance (difference) between the company's COGM calculation system and the COGM calculation system using the process costing method where the company's COGM calculation results are lower. Keywords: Process Cost; Cost Of Goods Sold; Production Cost; Selling Price.

scholarly journals Pengaruh Penambahan Tepung Kiambang (Salvinia molesta) Terfermentasi dalam Ransum terhadap Performa Itik Peking

2021 ◽  
pp. 15-19
Author(s):  
B T A Putro ◽  
N Nurhayati ◽  
R Noviadi
Keyword(s):  
Body Weight ◽  
Weight Gain ◽  
Research Method ◽  
Body Weight Gain ◽  
Salvinia Molesta ◽  
Peking Duck ◽  
Descriptive Method

The research was conducted at the Lampung State Polytechnic cage from November to December 2019. This study aims to analyze.The Effect of Adding Leaf Flour (Salvinia molesta )in the Ration on the Performance of Peking Duck. The research method is descriptive method      . data collected by taking samples from P0 and P1 with a number of 40 each at the end of maintenance. data obtained were analyzed descriptively. The variables observed were ration consumption resulting in an average P0 (10,213 gr) lower than P1 (10,220 gr), body weight gain P0 (1,324.27 gr) higher than P1 (1,241.53 gr), ration conversion P0 (7,870 ) lower than P1 (8,680), mortality P0 (11%) higher than P1 (3 %)

scholarly journals PENILAIAN KINERJA KEUANGAN PT. BANK MUAMALAT INDONESIA, TBK DENGAN METODE ECONOMIC VALUE ADDED

2016 ◽  
Vol 7 (1) ◽  
pp. 15
Author(s):  
Fathia Ahya Nur Iman ◽  
Arry Widodo
Keyword(s):  
Research Method ◽  
Economic Value ◽  
Value Added ◽  
Economic Value Added ◽  
Capital Costs ◽  
Operating Profit ◽  
Quantitative Descriptive ◽  
Time Specific ◽  
A Company ◽  
Descriptive Method

The purpose of this study to determine the financial performance with the use of the EVA method to the assessment of the performance of PT Bank Mualamat Indonesia Tbk in the period 2010 - 2014. The research method used is quantitative descriptive method using Economic Value Added (EVA), which is an analytical method for evaluating the performance a company to take measurements of the profits (value) economically produced by the company during the period (period of time) specific. The results show the value of Bank Muamalat EVA is negative, meaning that Bank Muamalat in the year 20102014 can not create value-added enterprise or net operating profit after taxes (NOPAT) produced by the company is not able to finance or cover all capital costs or expenses incurred. In 2014 the value of EVA Bank Muamalat increasing, although still negative.

scholarly journals The Price Determination Method Through Production Costs Calculation Study on Tas Tajur PT SKI, Bogor

2019 ◽  
Vol 5 (2) ◽  
pp. 1423-1432
Author(s):  
Iriyadi .
Keyword(s):  
Production Cost ◽  
Secondary Data ◽  
Production Costs ◽  
Cost Calculation ◽  
Manufacturing Cost ◽  
Selling Price ◽  
Price Determination ◽  
The Difference ◽  
The Cost ◽  
Descriptive Method

The purpose of this research is to analyze the method used in calculating production cost and selling price of bag type 3673 on Tas Tajur PT SKI Bogor and also to compare the method used with full costing and variable costing method. This study used descriptive method and used primary and secondary data. The finding of research can be concluded that calculation of bag production cost type 3673 using company method, full costing, and variable costing each equal to Rp66.700, Rp69.830, and Rp68.700. While for the selling price of type 3673 bag using company method, full costing, and variable costing of Rp199,900, Rp209,490 and Rp206,100 respectively. The difference in bag manufacturing cost calculation lies in the factory overhead cost consisting of the cost of depreciation of the factory sewing machine, the cost of factory table depreciation, the cost of factory maintenance and the cost of factory utility.

scholarly journals Rancang Bangun Aplikasi Informasi Biaya Produksi Berbasis Web Di PT.Bimasakti Karya Prima

2020 ◽  
Vol 6 (2) ◽  
pp. 177-186
Author(s):  
Sri Rahayu ◽  
Irma Kurnia Juliany ◽  
Duwi Lailatul Juniar
Keyword(s):  
Operating Systems ◽  
Research Method ◽  
Production Cost ◽  
Raw Materials ◽  
Current System ◽  
Production Costs ◽  
Cost Information ◽  
Application System ◽  
Web Based ◽  
A Company

PT.Bimasakti Karya Prima is a company engaged in manufacturing by producing "FANS Indonesia" shoes. Production is the process of converting raw materials to finished goods and adding value to a product. However, the current system is not yet fully able to help, because the making of the Consumption Sheet in the process of material detailing and the Costing process of shoes are on two devices with different operating systems, so the need to re-type the data on the Consumption Sheet in the costing process. The lack of available databases makes it difficult to update data and needs to replace one by one on each sheet. The purpose of this research is to design a web-based Production Cost Information Application, create a database in accordance with company needs that will facilitate data management production costs as well as integrating systems. The research method used is the method of data collection by observing, interviewing and studying literature. The results obtained from this study are a cost information application system that helps companies manage data. Starting from determining the specifications of components and materials for the production of shoes to the costing process.

scholarly journals Analisis Pendapatan Usahatani Tumpangsari pada Peremajaan Kebun Kelapa Sawit Rakyat [Income Analysis Intercropping Farming System On Smallholder Oil Palm Replanting Area]

Buletin Palma ◽  
2019 ◽  
Vol 20 (1) ◽  
pp. 45
Author(s):  
Sri Ambar Kusumawati ◽  
Sudirman Yahya ◽  
Nfn Hariyadi ◽  
Sri Mulatsih ◽  
Ida Nur Istina
Keyword(s):  
Cover Crops ◽  
Oil Palm ◽  
Crop Yields ◽  
Economic Value ◽  
Farming System ◽  
Production Costs ◽  
Oil Palm Plantation ◽  
Split Plot ◽  
Main Plot ◽  
C Value

<p>The major problem rejuvenation on smallholder oil palm plantation is approximately three years loss of income, since the plants have not yet produced,. Loss of income for big companies does not affect of their survival, on the other hand, for smallholders (farmers,) it threatens the survival of the farmers’ family. This study was aimed to analyze the income of intercropping system on smallholder oil palm replanting, carried out in Bukit Jaya Village Ukui Sub-District, Pelalawan Regency, Riau Province, on a replanted 28-year-old oil palm plantation. The experiment was arranged in a Split Plot Design with main plot is three farmer’s units and subplot is four intercropped treatments (corn, soybeans, legume cover crops and natural vegetation) and  three replications. The results showed that corn productivities of planting season 1-3 consecutively were 5,01 t ha<sup>-1</sup>; 7,51 t ha<sup>-1</sup>and 6,57 t ha<sup>-1</sup>. Soybean were 1,60 t ha<sup>-1</sup>; 1,28 t ha<sup>-1</sup> and 2,19 t ha<sup>-1</sup>. Production costs per ha were IDR. 11.550.000 for corn and IDR 9.955.000 for soybean. Farmer's income with local selling prices of corn, on average, was IDR. 3.280.623  per month per unit and soybean was IDR 636.518  per month per unit.  The average R/C value of corn was 2,66 and soybean was 1,33.  There was no significant effect of intercropping farming system treatments on the growth of oil palms trees for all of three farmers. The use of corn as intercropping provides benefits by obtaining the economic value of their crop yields, since corn was more profitable than soybean.</p><p align="center"><strong>ABSTRAK</strong></p><p>Permasalahan peremajaan kebun kelapa sawit adalah hilangnya pendapatan selama tanaman belum menghasilkan, kurang lebih tiga tahun. Kehilangan pendapatan bagi perusahaan besar tidak banyak berpengaruh pada perusahaan, namun bagi petani mengancam kelangsungan hidup keluarganya.  Penelitian ini bertujuan menganalisis pendapatan usaha tani tumpangsari dan pertumbuhan tanaman pokok, dilaksanakan di Desa Bukit Jaya Kecamatan Ukui Kabupaten Pelalawan Provinsi Riau, pada kebun kelapa sawit 28 tahun yang diremajakan.  Penelitian menggunakan Rancangan Petak Terbagi dengan petak utamanya kapling petani sebanyak tiga, anak petaknya perlakuan empat tanaman sela (jagung, kedelai, kacangan dan vegetasi alami), diulang tiga kali.  Peubah amatan adalah pertumbuhan dan produk-tivitas jagung dan kedelai, biaya produksi, serta pertumbuhan tanaman pokok kelapa sawit.  Data dianalisis meng-gunakan SAS versi 9,4 dan analisis kelayakan R/C rasio.  Hasil penelitian menunjukkan produktivitas jagung musim tanam satu sampai tiga berturut-turut 5,01 t ha<sup>-1</sup>; 7,51 t ha<sup>-1 </sup>dan  6,57 t ha<sup>-1</sup>, atau rata-rata 6,36 t ha<sup>-1</sup>; kedelai 1,60 t ha<sup>-1</sup>; 1,28 t ha<sup>-1</sup> dan 2,19 t ha<sup>-1</sup> atau rata-rata 1,69 t ha<sup>-1</sup>.<em> </em>Biaya produksi jagung Rp. 11.550.000 per ha dan kedelai Rp. 9.955.000 per ha.  Pendapatan petani rata-rata per bulan per kapling dengan harga jual jagung Rp. 4.350 per kg dan kedelai Rp. 7.000 per kg adalah jagung sebesar Rp. 3.280.623 dan kedelai Rp. 636.518.  Rata-rata nilai R/C jagung 2,66 dan kedelai 1,33.  Dibandingkan dengan praktek baku dengan tanaman kacangan, tidak ada pengaruh perlakuan tanaman sela terhadap pertumbuhan tanaman pokok kelapa sawit pada semua petani. Penanaman tanaman sela jagung pada lahan peremajaan kelapa sawit memberikan pendapatan yang lebih tinggi dibanding kedelai.</p><p> </p><p align="center"><strong>ABSTRAK</strong><strong></strong></p><p>Salah satu permasalahan peremajaan kebun kelapa sawit rakyat adalah hilangnya pendapatan pekebun selama tanaman kelapa sawit belum menghasilkan, paling kurang tiga tahun.  Penelitian ini menganalisis  pendapatan usaha tani tumpangsari pada peremajaan kebun kelapa sawit rakyat.  Penelitian dilaksanakan di Desa Bukit Jaya Kecamatan Ukui Kabupaten Pelalawan Provinsi Riau, pada kebun kelapa sawit rakyat umur 28 tahun yang diremajakan.  Penelitian menggunakan rancangan Split-Plot dengan petak utamanya kapling petani sebanyak tiga kapling, sebagai anak petaknya empat perlakuan tanaman tumpangsari yaitu jagung, kedelai, kacangan dan vegetasi alami, dan ulangan tiga kali.  Peubah amatan adalah pertumbuhan dan produktivitas tanaman jagung dan kedelai, biaya produksi, serta pertumbuhan tanaman pokok kelapa sawit.  Data dianalisis menggunakan SAS versi 9.4 dan analisis kelayakan R/C rasio.  Hasil penelitian menunjukkan produktivitas jagung musim tanam satu sampai tiga berturut-turut 4,850 t ha<sup>-1</sup>; 7,503 t ha<sup>-1 </sup>dan  6,578 t ha<sup>-1</sup>, atau rata-rata 6,31 t ha<sup>-1</sup>;   kedelai 1,603 t ha<sup>-1</sup>, 1,275 t ha<sup>-1</sup> dan 2,193 t ha<sup>-1</sup> atau rata-rata 1,69 t ha<sup>-1</sup>.<em> </em>Biaya produksi jagung Rp. 10.250.000,- per ha dan kedelai Rp 7.850.000,- per ha.  Pendapatan petani rata-rata per ha per musim tanam dengan harga jual jagung Rp. 4.350,- per kg dan kedelai Rp. 7.000,- per kg adalah jagung sebesar Rp. 17.424.950,- dan kedelai Rp. 3.982.333,-.  Rata-rata nilai R/C jagung 2,73 dan kedelai 1,51.  Dibandingkan dengan praktek baku dengan tanaman kacangan, tidak ada pengaruh perlakuan tanaman sela pada pertumbuhan tanaman pokok kelapa sawit pada semua petani. Penanaman tanaman sela jagung pada lahan peremajaan kelapa sawit memberikan pendapatan yang lebih tinggi dibanding kedelai.</p>

scholarly journals Evaluasi Anggaran Biaya Produksi Pada PT. Perkebunan Nusantara III Di Kota Medan

2019 ◽  
Vol 1 (2) ◽  
pp. 145-153
Author(s):  
Sinta Kismi Hana ◽  
Beby Mashito Batu Bara ◽  
Nina Angelia
Keyword(s):  
Production Cost ◽  
Field Research ◽  
Qualitative Approach ◽  
Production Costs ◽  
Maintenance Costs ◽  
Yearly Period ◽  
Descriptive Method ◽  
Production Prices

The purpose of this research is to evaluate the production cost budget at PT. Perkebunan Nusantara III This research is a study that uses a qualitative approach with a descriptive method in question is to use information data obtained at the time of the study and from the field in the form of data that is written or oral from the parties involved. The results obtained that PT. Perkebunan Nusantara III has evaluated the calculation of production costs periodically, based on reports based on production prices, selling prices and profit and loss by determining harvest costs, maintenance costs, factory overhead costs, processing costs, and depreciation costs. budget prepared by PT. Perkebunan Nusantara III is not yet perfect enough because there are still many significant deviations both beneficial and adverse. This is the responsibility of managers to conduct more in-depth evaluations to make the realization of costs so as not to occur too far away. Conclusions through field research that PT. Perkebunan Nusantara III has made a production cost budget with a yearly period. PT. Perkebunan Nusantara III has evaluated the calculation of production costs periodically, based on reports based on production prices, selling prices and profit and loss by determining harvest costs, maintenance costs, factory overhead costs, processing costs, and depreciation costs. The budget prepared by PT. Perkebunan Nusantara III is not yet perfect enough.

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