scholarly journals BIAYA PRODUKSI TEPUNG SAGU (Metroxylon sagu Rottb) SECARA SEMI MEKANIS PADA INDUSTRI USAHA KECIL DI DESA KOREK KECAMATAN SUNGAI AMBAWANG KABUPATEN KUBU RAYA

2020 ◽  
Vol 8 (3) ◽  
Author(s):  
Julio Bagaskara ◽  
Gusti Hardiansyah ◽  
Dina Setyawati
Keyword(s):  
Raw Materials ◽  
Economic Value ◽  
Survey Method ◽  
Fixed Costs ◽  
Net Income ◽  
Class B ◽  
C Value ◽  
Metroxylon Sagu ◽  
The Cost ◽  
Flour Production

Sago is a plant can be source of foods, and have a economic value. Production of sago flour need stages and experience. The purpose of this study is to describe the activity of sago flour production, analyze the cost, count revenue, and analyze advisability businesss sago flour production in Korek, Village of Sungai Ambawang, Sub-District of Kubu Raya Regency. This study uses survey method and interview technique. Production at Akos industry includes: supplying basic materials, stripping, splitting, rasping, filtering, precipitating, drying, milling, and packaging. The total costs of production at Akos industry is Rp 258.669,39/ hour, it is the sum of fixed costs and variable costs. Fixed costs are the cost of depreciation and capital interest is about Rp 3.717,47/ hour. Variable costs include the cost of basic materials, costs of transporting basic materials, employee salaries, fuel, packaging materials and delivery cost of raw materials is about Rp 254.951,92/ hour. Revenue of Akos industry is Rp 410.576,92/ hour gotten from selling sago flour class A is about 14 ton and selling sago flour class B is about 3 ton. Net income of Akos industry is Rp Rp 151.907,53/ hour. The based on the analysis, Akos industry has R/C value is 1,59. Because the value of R/C more than 1, so business of Akos flour sago industry is profitable, and advisable to be run.Keywords: Cost production, Diagram of sago flour production, R/C analysis

scholarly journals ANALISIS PERBANDINGAN PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING UNTUK MENENTUKAN LABA BERSIH PT. BHASKARA MADYA JAYA

2020 ◽  
Vol 1 (1) ◽  
pp. 212-218
Author(s):  
Nia Agustin Pratama ◽  
Teguh Purwanto
Keyword(s):  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Fixed Costs ◽  
Net Income ◽  
Labor Costs ◽  
Net Profit ◽  
Operational Activities ◽  
Data Collection Technique ◽  
The Cost

With the addition of profits, the company can pay all costs that are sacrificed, so that the company's operational activities are guaranteed and can run well. The problems examined in this study are intended to find out how the comparison of recording costs using the full costing method and variable costing affects the net profit of PT Bhaskara Madya Jaya. Both of these methods simultaneously involve raw materials, direct labor costs and factory overhead costs. What distinguishes the full costing method using fixed factory overhead loads and variable, if the variable costing only adds to the variable overhead load. Production costs that are not included in the raw material and direct labor costs are the overhead of the manufacturing plant itself. Descriptive method with a quantitative approach is the model of this research. With the use of saturated sampling. Documentation is a data collection technique that researchers use. The results of the study and details obtained by comparing the full costing method and variable costing. In detailing the cost of production, the full costing method produced a greater than the costing variable, this is due to the full costing method adding all the elements of costs, variable costs or fixed costs . Then from the results of the breakdown of net income, using the full costing method, the nominal profit is found to be far less than using the variable costing method.

B. ANALISA KELAYAKAN BISNIS PADA UMKM (Study Kasus Pada Usaha Tempe Murni Ita)

2019 ◽  
Vol 2 (1) ◽  
pp. 10-19
Author(s):  
Agus Jonikar Ndraha ◽  
Avan Joko Prasetyawan ◽  
Ida Kurnia Wati ◽  
Ilmia Cahyasari ◽  
Nafa Alya Shintya ◽  
...  
Keyword(s):  
Production Costs ◽  
Survey Method ◽  
Variable Cost ◽  
Fixed Costs ◽  
Net Income ◽  
Average Income ◽  
Total Cost ◽  
Net Profit ◽  
Business Analysis ◽  
Gross Income

Abstrak Tahun demi tahun, persaingan bisnis tempe di wilayah Surabaya kian ketat. Oleh karena itu diperlukan sebuah studi untuk mengkaji kelayakan bisnis tersebut. Tujuan dari makalah ini adalah Sebagai acuan untuk mengetahui semua biaya produksi, pendapatan kotor dan pendapatan bersih usaha tempe serta kelayakan usaha tempe di Surabaya. Penelitian dilaksanakan di daerah Sukomanunggal dengan menggunakan metode surve. Hasil penelitian menunjukkan bahwa: Rata-rata biaya total sebesar Rp 2.144.590 yang dihasilkan dari penjumlahan biaya tetap rata-rata sebesar Rp 160.590 dengan biaya variabel rata-rata sebesar Rp 1.984.000. Laba bersih rata-rata sekitar Rp 955.410 dari pendapatan rata-rata sebesar Rp 3.100.000 dikurangi dengan semua pengeluaran Rp 2.144.590. Analisis kewajaran usaha adalah dengan menyusun pendapatan dan pengeluaran secara keseluruhan. Rata-rata semua pendapatan Rp 3.100.000 dan semua pengeluaran rata-rata sebesar Rp 2.144.590. Dengan rasio 1,45 usaha tempe murni ITA layak untuk dijalankan.  Kata Kunci : Biaya produksi, Pendapatan kotor, Pendapatan bersih, Kelayakan usaha   Abstract From year to year, Tempe business competition in the Surabaya area is getting tougher. Therefore a study is needed to study the feasibility of the business. The purpose of this paper is as a reference to find out all the production costs, gross income, and net income of tempe businesses and the feasibility of tempe businesses in Surabaya. The study was carried out in the Sukomanunggal area using a survey method. The results showed that: The average total cost of Rp 2,144,590 resulted from the sum of the average fixed costs of Rp 160,590 with an average variable cost of Rp 1,984,000. Net profit averaged around Rp. 955,410 from an average income of Rp. 3,100,000 minus all expenses of Rp. 2,144,590. The reasonableness of business analysis is to compile overall income and expenditure. The average income of all Rp 3,100,000 and all expenses averaged Rp 2,144,590. With a ratio of 1.45, pure ITA tempe business is feasible to run.  Keywords : Production costs, Gross income, Net income, Business feasibility

scholarly journals KELAYAKAN FINANSIAL USATANI KEDELAI

2019 ◽  
Vol 5 (2) ◽  
pp. 293
Author(s):  
Dedi Djuliansah ◽  
Trisna Insan Noor ◽  
Yosini Deliana ◽  
Meddy Rachmadi
Keyword(s):  
Secondary Data ◽  
Paddy Fields ◽  
Primary Data ◽  
Survey Method ◽  
Production Volume ◽  
Land Area ◽  
C Value ◽  
Break Even Point ◽  
The Cost ◽  
Planting Season

This study aims to identify the cost, revenue, and income of soybean farming, identify the feasibility of soybean farming, identify the breakeven point and change the break-even point due to changes in selling prices in Jatiwaras District, Tasikmalaya Regency. The method used in this study is a survey method, while the data used consists of primary data and secondary data. Determination of sample farmers using the Two Stage Cluster Random Sampling method, with a sample size of 65 people with a proportion of 27 farmers in paddy fields and 38 farmers in land, from a population of soybean farmers as many as 185 people.            The results of this study indicate that the cost of soybean farming per hectare in paddy fields is Rp. 5,896,896.90 with receipts of Rp 8,478,139.53 and income of Rp. 2,581,242.63, while the cost of soybean farming per hectare on land is Rp. 4,163,487.48 with receipts of 8,342,774.57 and income of Rp. 4,179,287.09. Soybean farming in land is more feasible to be cultivated with an R / C value of 2.01 while the R / C value in paddy fields is 1.45. Minimum acceptance received by farmers from soybean farming so as not to lose in one planting season of Rp. 63,911.14 in paddy fields and Rp. 668,378.02 in land, the minimum production volume received by farmers from soybean farming so as not to lose in one planting season is 10.65 Kg in paddy fields and 111.40 Kg in land and minimum land area that must be processed by farmers so that no loss in one planting season of 0.01 ha in paddy fields and 0.08 ha on land. Decrease in output price of Rp. 1,000.00 (16.67%) causes the minimum acceptance received by farmers from soybean farming so as not to lose in one planting season of Rp. 100,196.38 in paddy fields and Rp. 767,384.61 on land. The margin value of safety on soybean farming is 90.53 in wetland and 82.40 in land area

scholarly journals VALUASI EKONOMI OBJEK WISATA HUTAN MANGROVE MUNJANG DI DESA KURAU BARAT KABUPATEN BANGKA TENGAH

2020 ◽  
Vol 14 (1) ◽  
pp. 101
Author(s):  
Soleha Soleha ◽  
Yudi Sapta Pranoto ◽  
Evahelda Evahelda
Keyword(s):  
Pearson Correlation ◽  
Economic Value ◽  
Negative Relationship ◽  
Strong Relationship ◽  
Survey Method ◽  
Carbon Dioxide Absorption ◽  
Tourist Attractions ◽  
Travel Costs ◽  
The Cost

This study aims to calculate economic value based on travel costs and environmental services of Mangrove Munjang Forest attractions. This research was conducted in the supporting Mangrove Munjang Forest in Kurau Barat Village, Koba Subdistrict, Central Bangka Regency starting in November 2018 until June 2019. The research method used was the survey method. The sampling method using simple accidental sampling for the determination of 100 respondents obtained using the Rao Purba formula, and the method of analysing travel costs using Pearson Correlation analysis. The results of the study showed that the overall economic value of Mangrove Munjang Forests was Rp28.292.560.968 per year that is the flora value of Rp15.037.827.000, fauna value Rp7.286.730.000, carbon dioxide absorption value is Rp4.261.243.068 and the value of travel cost is Rp1.706.760.900. The correlation between the cost of travel and the number of visits showed a strong relationship namely -,540 with the direction of a negative relationship namely the higher the cost of travel incurred by visitors, the lower the visitor’s desire to travel o tourist attractions and vice versa.

scholarly journals ANALISIS USAHA DAN STRATEGI PENGEMBANGAN PEMASARAN BOLU KEMOJO DI KELURAHAN TANGKERANG SELATAN KECAMATAN BUKIT RAYA KOTA PEKANBARU (STUDI KASUS PADA USAHA CIK PUAN)

2021 ◽  
Vol 37 (1) ◽  
pp. 73-80
Author(s):  
Imelda Putryansyah ◽  
Darus
Keyword(s):  
Consumer Satisfaction ◽  
Raw Materials ◽  
Secondary Data ◽  
Bank Loan ◽  
Added Value ◽  
Primary Data ◽  
Survey Method ◽  
Net Income ◽  
Simple Technology ◽  
Supporting Materials

This study aims to analyze the characteristics of the entrepreneur and the business profile of the kemojo sponge, the procurement of raw materials and supporting materials, processing technology, costs, income, business efficiency and added value, and strategy for marketing development of the kemojo sponge marketing. The method used was the survey method. Respondents were collected 1 manager and 2 workers in Tangkerang Selatan Village, Bukit Raya District, Pekanbaru City. The data collected consistsed of primary data and secondary data and were analyzed using descriptive qualitative and quantitative. The results showed that the age of manager was 49 years, while the average age of the workers was 23 years old.  The length of education of manager was 12 years, while the worker was 12 years on avera. The family member of the manager was 3 people with 13 years  experience,  while the worker has an average experience of 4.5 years.  The business has been starting from 2007 and had a business license. The source of capital from the Bank loan with household scale and used worker as 2 people.  The use of raw materials per process production was 5 kg of flour, Rp. 198,575 of supporting materials with the simple technology. The total cost was Rp. 319,020, the gross income was Rp. 1,020,000 and net income of IDR 700,980 per production process on average.  The added value obtained was IDR 149,500/kg with the RCR of 2.20.  Based on the strategy of developing the kemojo sponge agro-industrial business, it is stated that this business is in quadrant I, so it can perform the SO strategy, including maintaining product quality to increase consumer satisfaction and maintaining affordable product prices by looking at market information.

scholarly journals ANALISIS KEUNTUNGAN USAHA TAPE SUCIPTO DI KELURAHAN KLEAK KOTA MANADO

2020 ◽  
Vol 16 (1) ◽  
pp. 151
Author(s):  
Nyariang Belen ◽  
Martha Mareyke Sendow ◽  
Sherly Gladys Jocom
Keyword(s):  
Raw Materials ◽  
Production Costs ◽  
Primary Data ◽  
Cost Ratio ◽  
Selling Price ◽  
Fixed Costs ◽  
Labor Costs ◽  
Profit Analysis ◽  
C Value ◽  
Fuel Costs

The purpose of this study was to analyze how much profit from the Sucipto Tape business in Kelurahan Kleak, Manado City. The study was conducted in Kelurahan Kleak Lingkungan 4, Malalayang District, Manado City. This research was conducted for 3 months starting in September 2019 until November 2019. Primary data were collected by direct interview with the owner of the Sucipto Tape business. Data collected in the form of data on the selling price of tape products, production of tape produced in one month of production, production costs involve fixed costs (electricity costs and depreciation costs) and variable costs (transportation costs, costs of main raw materials, costs of supporting materials, fuel costs , packaging costs, labor costs). The data collected was then analyzed using Profit Analysis and Revenue Cost Ratio Analysis. The results showed that the Sucipto tape business in the Kleak Kelurahan of Manado City earned a monthly profit of Rp. 1.990.332,33. The R / C value of the Sucipto Tape Business in September 2019 of 1.52 shows a number> 1, so it can be concluded that this business was profitable.*eprm*

scholarly journals Kajian Tekno-Ekonomi Produksi Reaktor Pirolisis dalam Menghasilkan Bioarang dan Asap Cair

2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Kemas Ridhuan ◽  
Dwi Irawan ◽  
Yulita Zanaria
Keyword(s):  
Raw Materials ◽  
Economic Value ◽  
Economic Cost ◽  
Variable Cost ◽  
Good Prospect ◽  
Liquid Smoke ◽  
Heat Value ◽  
Grade 3 ◽  
Break Even Point ◽  
The Cost

The techno-economy of pyrolysis products is very important because it is related to the profit and loss of production business. On the other hand, this product is very potential and good prospect, due to it can generate energy from wasted and problematic environmental waste. In addition, the equipment is very simple and very easy to make, maintain and operate, it does not require a large cost or capital. The research objective is to determine the economic value and BEP (Break Even Point) of pyrolysis combustion in producing liquid smoke and bio charcoal with biomass raw materials. Figure the characteristics of liquid smoke and bio-charcoal obtained such as heat value, pH, acid, specific gravity, viscosity, and color. The method used is initiated by testing the pyrolysis reactor, at this stage bio-charcoal products and liquid smoke are obtained, influenced by such as pyrolysis temperature, processing time and equipment. Followed by making bio charcoal briquette, this stage is mashed charcoal, making dough or packing, drying, then printing briquettes. And finally the process of re-liquidation of liquid smoke, by means of redestilation or continued heating so that it will produce liquid smoke grade 3, grade 2, and grade 1. The results obtained are known to have an economic cost of Rp. 244.720.000, and for equipment depreciation costs Rp. 144.839.000. For the cost of production per year, that is Rp. 100.925.000 and for the variable cost per kg, which is Rp. 4.888/kg. The initial capital required is Rp. 129.839.000. For the production cost of Rp. 7.476/kg. For the total price of sales is Rp. 100.939.306 and for BEP (Rp) which is Rp. 100.939.306 and BEP (kg) which is Rp. 13.495/kg. Keywords: BEP, economy, pyrolysis, bio charcoal, liquid smoke.

scholarly journals INVENTARISASI JENIS-JENIS MAKROALGA DI PANTAI LHOK BUBON KECAMATAN SAMATIGA KABUPATEN ACEH BARAT

2018 ◽  
Vol 5 (1) ◽  
pp. 93
Author(s):  
Sufal Diansyah ◽  
Ika Kusumawati ◽  
Fandi Hardinata
Keyword(s):  
Coastal Waters ◽  
Raw Materials ◽  
Economic Value ◽  
Survey Method ◽  
Marine Biota ◽  
Caulerpa Racemosa ◽  
Ecological Benefits ◽  
Marine Life ◽  
Asparagopsis Taxiformis ◽  
As Species

Indonesia has tropical marine waters rich in biodiversity. One of the organisms living in Indonesian coastal waters is macroalgae. Algae is one of the marine natural resources of economic value and has an ecological role as a high producer in the food chain and spawning place of marine biota. types of macroalgae have many benefits, ecologically and economically for the community. The ecological benefits of macroalgae are to provide habitat for several types of marine life such as species of crustaceans, mollusca, echinoderms, fish or other small algae. The economic value of macroalgae can be used as food, industrial raw materials, and materials for laboratories such as wet preserved materials, media materials for bacterial and fungal breeding to produce antibiotics, and there are also macroalgal types used as medicines. This study aims to identify and inventory the types of macroalgae in Lhok Bubon waters. The research method used is survey method, by identifying macroalga and inventory of macroalga contained in research location. The results of identification of macroalgae in Lhok Bubon waters are Caulerpa racemosa, Chaetomorpha anteninna, Halimeda micronesica, Boegesenia forbesi, Cladhopora hespetica,  Halimeda discoidea, Chaetomorpha sp, Sargasum sp., Sargasum natans, Padina australis, Turbinaria ornata,  Canistrocaptus crispatus, Asparagopsis taxiformis, Galaxaura filamentosa,  dan Halymenia durvillei.

scholarly journals Economic Valuation of Mangrove Ecosystem Services in Mandah District of Riau Province

2020 ◽  
Vol 007 (02) ◽  
pp. 142-156
Author(s):  
Hades Mandela ◽  
◽  
Achmad Fahrudin ◽  
Gatot Yulianto ◽  
Keyword(s):  
Ecosystem Services ◽  
Economic Valuation ◽  
Economic Value ◽  
Mangrove Ecosystem ◽  
Survey Method ◽  
Cultural Services ◽  
Mangrove Ecosystems ◽  
Total Economic Value ◽  
The Cost ◽  
Provisioning Services

Mangrove ecosystems become an important ecosystem for the community of Mandah district, this is because the community uses the mangrove ecosystem as a producer of mangrove wood, as well as a place to catch fish, shrimp, and crabs. Therefore, it is important to maintain the sustainability of mangrove ecosystems in multiple ways; one option is by providing an economic report regarding the mangrove ecosystem. The purpose of this study is to estimate the economic value of mangrove ecosystems. This research was conducted in Mandah District using the survey method. Data analysis using economic valuation by calculating the total economic value of mangrove ecosystem services, comprising: supporting services, provisioning services, regulating services, and cultural services. The results showed that the total economic value of mangrove ecosystem services which has an area of 31,007 Ha amounting to IDR 6,100,130,675,685/year or IDR 196,733,985/Ha/year consisting of the value of supporting services amounting to IDR 2,843,521,034,280/year, the value of provisioning services IDR 120,274,922,887/year, the cost of regulatory services is IDR 3,132,894,718,518/year, and the value of cultural services is IDR 3,440,000,000/year. The high economic value of regulating and supporting services indicates that the mangrove ecosystem has a high value of environmental services, so it needs to be preserved and the sustainability of the mangrove ecosystem to remain of high economic value.

scholarly journals KAJIAN PEMBERIAN PAKAN BERBAHAN BAKU LOKAL DENGAN KANDUNGAN PROTEIN YANG BERBEDA TERHADAP PERTUMBUHAN IKAN GURAME (Osphronemus goramy Lac.)

2021 ◽  
Vol 9 (1) ◽  
pp. 49-59
Author(s):  
Aditya Kusuma Nugroho ◽  
Siti Hudaidah ◽  
Limin Santoso
Keyword(s):  
Raw Materials ◽  
Economic Value ◽  
Production Costs ◽  
Feed Production ◽  
Randomized Design ◽  
Commercial Feed ◽  
Key Word ◽  
Completely Randomized Design ◽  
The Cost ◽  
Protein Treatment

Gourami fish (Osphronemus goramy Lac.) is a freshwater fish commodity that has high economic value because its very popular with all people. But the feed commonly used by gourami fish cultivators is factory-made feed, which is a commercial feed that usually costs quite a lot of money due to the material for making commercial feed, some of which still import from abroad. Therefore it is necessary to find a solution to reduce the cost of cultivation production by replacing commercial feed with homemade feed made from local raw materials. The purpose of this study was to examine the use of local raw materials formulated to make feed suitable for the growth of gourami fish (Osphronemus goramy Lac.) And to analyze the production costs of goramy feed made from local raw materials. This study consisted of 4 treatments and 3 replications using the completely randomized design (CRD) method. The treatments consisted of treatment A (30% protein), treatment B (33% protein), treatment C (36% protein), and treatment D (commercial). The results of this study indicate that the treatment of feed A, B, and C produced the same growth as commercial feed, and treatment of feed A resulted in the lowest feed production costs compared to other treatments. Key word: feed, growth, local raw materials, Oshphronemus goramy

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