scholarly journals Pengembangan Pakan Ikan untuk Menekan Biaya Produksi Budidaya Lele

2018 ◽  
Vol 3 (1) ◽  
pp. 15-20
Author(s):  
Rusnandari Retno Cahyani ◽  
Anniez Rachmawati Musliffah
Keyword(s):  
Natural Resources ◽  
Production Cost ◽  
Raw Materials ◽  
Appropriate Technology ◽  
Production Costs ◽  
Fish Feed ◽  
Organic Fertilization ◽  
Surrounding Environment ◽  
Continuous Feed ◽  
Pellet Feed

DEVELOPING IN FISH FEED FOR SAVING PRODUCTION COSTS OF CATFISH CULTIVATION. Making catfish feed from waste raw materials and the surrounding environment in order to save production cost. The growth of fish depends on the feed intake, but this is not sufficiently well due to the increase in feed prices. Therefore, it is necessary to innovate the production of feed that utilizes the natural resources around the surrounding waste. Development of fish feed to reduce costs by 4 ways i.e. fish feed with organic fertilization, utilization of Azzola plants or mini water spikes, organic feed from growing and the surrounding waste and artificial pellet feed with appropriate technology. Feeding innovation is expected to reduce the production cost of 70% which designate is feed. This devotion partner is a group of Mulyo Tani 1 and Orphanage group of orphanage son of Muhammadiyah Setrorejo, Baturetno. This devotion activity successfully developed catfish farming business by doing continuous feed development.

scholarly journals CALCULATION OF PRODUCTION COST IN UD. USAHA BARU WITH FULL COSTING METHOD

2019 ◽  
Vol 4 (1) ◽  
pp. 28-42
Author(s):  
Suprianto Suprianto ◽  
Bina Andari ◽  
Yely Sulistyawati
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Analysis Data ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Other Information ◽  
Cost Of Production ◽  
The Cost

This study aims to evaluate the calculation of cost of production. The accuracy of the calculation of cost of production is influenced by the suitability in the accumulation and calculation of production costs which includes the cost of raw materials, direct labor costs and other costs (factory overhead costs). This research was conducted at UKM UD. Usaha Baru which aims to determine the calculation of cost of production at UD. Usaha Baru and to find out whether the calculation of cost of production is in accordance with the full costing method. The technique (method) of data analysis used in this study is quantitative analysis. Data collection techniques use interview techniques directly to obtain information from the number of units of monthly production, raw material costs, direct labor costs, and factory overhead costs, as well as other information relating to the calculation of cost of production. Based on the evaluation results for the calculation of raw material costs and labor costs are in accordance with the full costing method. However, the calculation of factory overhead costs is not in accordance with the full costing method because there are costs that have not been included in the calculation of production costs.

scholarly journals Analisis Perhitungan Dan Penentuan Harga Pokok Produksi Pada PT. Mutifa Medan

2019 ◽  
Vol 2 (1) ◽  
pp. 12
Author(s):  
John Fisher Gulo ◽  
Kamil Mustafa ◽  
Ninny Siregar
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Descriptive Analysis ◽  
Production Costs ◽  
Total Production ◽  
Labor Costs ◽  
Average Production ◽  
Qualitative Descriptive ◽  
Cost Of Production ◽  
The Cost

<p>The cost of production is needed to determine the cost of production of a product. Costs incurred to produce the product must be clear, so that the determination of the cost of production would be appropriate. Imprecision in calculating the cost of production will be misleading in making management decisions. Data collection methods used in this study include: Documentation, Interview, Observation. This study analyzed using qualitative descriptive analysis comparing the theory with actual results of the company. PT MUTIFA in determining the cost of production using the full costing method. PT MUTIFA in determining the cost of production, all costs incurred are treated as production costs, both the cost of major raw materials, cost of auxiliary materials, packaging materials costs and production overhead. Classification of production costs in accordance with the theory that exists is composed of material costs, labor costs and production overhead costs. Total production cost per month of each element calculation the average monthly cost is Rp. 73.111.118,260,- and the average number of finished products Paracetamol tablet 500 mg tablet is as much 566,666.67 per month. Based on data on average production costs in 2009, then the production cost per tablet is .Rp. 129,019.</p>

scholarly journals Analisis Penerapan Just In Time (JIT) dalam Meningkatkan Efesiensi Biaya Produksi

2021 ◽  
Vol 1 (1) ◽  
pp. 9-14
Author(s):  
Meika Purnamasari ◽  
Nurleli ◽  
Epi Fitriah
Keyword(s):  
Cost Efficiency ◽  
Production Cost ◽  
Raw Materials ◽  
Descriptive Analysis ◽  
Production Costs ◽  
Just In Time ◽  
Storage Space ◽  
Analysis Technique ◽  
Qualitative Descriptive ◽  
And Storage

Abstract. Just In Time is a system designed to get good quality, get costs, and achieve time and cost as efficiently as possible by eliminating existing waste. This research was carried out in the Forging, Cast and Railroad Division of PT PINDAD (Persero) Bandung, aimed at understanding the timely application of production activities and analyzing the application of just in time to improve production cost efficiency. The method of data collection is done by observing the collected objects. The data analysis technique used is a qualitative descriptive analysis technique. The results of this study indicate that the purchasing system implemented in 2013 is still ineffective, because it still uses a system that uses traditional methods that cause waste of costs and storage space. The company PT PINDAD (Persero) Bandung after implementing a timely production system on one of the products, entered into an agreement with the supplier regarding the quality, quantity, and time of delivery of raw materials by making an agreement with a supplier of the company to minimize production costs. In conducting production activities, the company gets 93.11%  and efficiency levels increase by 5% so that these activities can be said to be efficient. Abstrak. Just In Time adalah suatu sistem yang dirancang untuk mendapatkan kualitas yang baik, menekan biaya, dan mencapai waktu dan biaya seefisien mungkin dengan menghilangkan pemborosan yang ada. Penelitian ini dilakukan di Divisi Tempa, Cor dan Alat Perkeretaapian PT PINDAD (Persero) Bandung, bertujuan untuk mengetahui penerapan Just In Time dalam aktivitas produksi serta menganalisis penerapan Just In Time dalam meningkatkan efisiensi biaya produksi. Metode pengumpulan data dilakukan dengan melakukan observasi pada objek yang diteliti. Teknik analisis data yang digunakan adalah teknik analisis secara deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa sistem pembelian secara tradisional yang diterapkan pada tahun 2013 masih belum efektif, karena masih menggunakan sistem secara pendekatan tradisonal yang menyebabkan pemborosan biaya dan ruang penyimpanan. Perusahaan PT PINDAD (Persero) Bandung setelah menerapkan sistem produksi secara Just In Time pada salah satu produk, mengadakan kesepakatan dengan pemasok mengenai kualitas, jumlah, dan waktu pengiriman bahan baku dengan adanya kesepakatan dengan pemasok perusahaan dapat meminimalisir biaya produksi. Dalam melakukan aktivitas produksi, perusahaan mendapatkan aktivitas nilai tamba sebesar 93,11% dan tingkat efisiensi meningkat sebesar 5%  sehingga aktifitas tersebut dapat dikatakan efisien. 

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.

Comparison of Economic Efficiency of Rapeseed Production in Farms with Varied Fertilization Variants

2016 ◽  
Vol 20 (2) ◽  
pp. 63-70
Author(s):  
Tomasz K. Dobek ◽  
Paweł Kołosowski
Keyword(s):  
Economic Efficiency ◽  
Raw Materials ◽  
Production Costs ◽  
Mineral Fertilizers ◽  
Organic Fertilization ◽  
Mineral Fertilization ◽  
Rapeseed Production ◽  
Winter Rapeseed ◽  
Materials Used ◽  
Intensive Breeding

AbstractIntensive breeding is related to formation of considerable amount of manure which may be used as a natural fertilizer. Manure fertilization may cause reduction of the amount of applied mineral fertilizers and thus reduction of production costs. It may particularly relate to the species with great fertilization requirements such as winter rapeseed. The objective of the research was to compare economic efficiency of rapeseed production in two farms which use different fertilization variants. In one, only mineral fertilizers were used and in the second one – mineral fertilization was supplemented with manure organic fertilization. The use of manure caused reduction of expenditures on materials and raw materials used in production, in particular of fertilizers. At comparable yields obtained by two farms, technology based on manure fertilization proved to be more efficient.

EVALUASI PENERAPAN METODE JOB ORDER COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI (Studi Kasus pada PT. Organ Jaya)

2019 ◽  
Vol 7 (01) ◽  
pp. 47
Author(s):  
Jeffry .
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Accurate Information ◽  
Labor Costs ◽  
Overhead Cost ◽  
Cost Of Production ◽  
Production Calculation ◽  
The Cost

PT . Jaya organ producing products based on orders received from customers , and therefore in determining the cost of production of PT . Jaya organs using job order costing. Production cost consists of raw material costs , direct labor costs and factory overhead costs. For the calculation of the cost of raw materials PT . Organ jaya calculate based on the existing formula , but for the cost of direct labor and factory overhead costs PT . Jaya organs not calculate accurately match the job order costing method . Both the cost is calculated based on the rates , so the cost of direct labor and factory overhead costs are absorbed by the product orders can not be calculated specifically. With job order costing method , PT . Organ Jaya will easily find the cost of production for each order , because in the calculation of the cost of production is not affected by the initial inventory of final goods as well as ordered , then the cost of production is the basis for determining the cost of production . Calculation of cost of production is carried out by PT . Jaya organ still manually so that the resulting lack of accurate information , in this case PT . Jaya organs not use time sheet and job cost ticket as a medium in the calculation of production costs in order to determine the cost of production . Keyword : Job order costing-overhead cost

scholarly journals PROSPEK USAHA PEMBUATAN PAKAN IKAN DENGAN TAMBAHAN Azolla microphylla DI DESA TEGAL REJO KECAMATAN BELITANG KABUPATEN OKU TIMUR

2016 ◽  
Vol 2 (01) ◽  
pp. 1-9
Author(s):  
Munsiarum
Keyword(s):  
Production Cost ◽  
Fish Meal ◽  
Production Costs ◽  
Fish Feed ◽  
Selling Price ◽  
Fish Production ◽  
Azolla Microphylla ◽  
Pellet Production ◽  
Feed Pellet ◽  
Research Criteria

The objectives of this research are: (1) To know the production of fish feed (pellet) with additional Azolla microphylla in Tegal Rejo Village Belitang Sub-District, OKU Timur Regency, (2) Analyze the income on fish pellet production business with additional Azolla microphylla in Desa Tegal Rejo Belitang Sub-District, OKU Timur Regency, (3) Analyzing the development of fish meal business (pellet) with additional Azolla microphylla in Tegal Rejo Village Belitang Sub-District, OKU Timur Regency. This research was conducted in Tegal Rejo Village of OKU Timur Regency. The research has been conducted in Febuary 2015 until it is completed by purposive or purposive method, considering that in Tegal Rejo Village, OKU Timur Regency is one of the villages where there is a business of home fish production and the area has technical, economical and Ecological in the implementation of fish production business (home industry) and enough in the research criteria. This study found that in 2014 the business actors produce 9,790 kg / year with the price of Rp 5000 / kg by giving revenue of Rp 48,950,000 with production cost Rp 7,425,000, thus giving income amounting to Rp -23,475,000. In 2015 the business of making fish feed produces 7,150 kg / year with the selling price of Rp 6,500 / kg. Receipts obtained by business actors amounted to Rp 46,475,000, with the use of production costs of Rp 26,193,250, thus earning revenue of Rp 20,281,750. In 2016 the business of making fish feed with additional azollamicrophylla producing 7,920kg / year with the selling price of Rp 7.000 / kg then the revenue is Rp 55.440.000, the use of production cost of Rp 30.324.000 then the income is Rp 25.116.000 and the making business Fish feed with additional Azolla microphylla in Tegal Rejo Village Belitang District, OKU Timur Regency is feasible to be developed. By fulfilling the criteria of NPV value Rp 16.867.875, IRR value of 31.86%., And the value of Net B / C obtained 1.5.

scholarly journals IMPLEMENTATION OF SCIENCE AND TECHNOLOGY IN FEED PRODUCTION TOWARDS SELF-SUPPORTING CATFISH LIVESTOCK

2019 ◽  
Vol 3 (2) ◽  
pp. 125-129
Author(s):  
Mastauli Siregar ◽  
Elita Dewi
Keyword(s):  
Large Scale ◽  
Raw Materials ◽  
Production Costs ◽  
Fish Feed ◽  
Daily Work ◽  
Feed Production ◽  
Entrepreneurial Spirit ◽  
Feed Management ◽  
And Training ◽  
Total Sales

Feed is the main key to success in small and large scale catfish farming. If we keep catfish in a large scale, we must be smart to make feed management, of course. It is undeniable that many catfish farmers failed and went bankrupt because they did not know the correct technicalities in catfish farming. Where production costs in catfish cultivation are almost 70% in feed management. One alternative that can be done to reduce production costs is to make homemade feed through simple techniques by utilizing local sources of raw materials (including the utilization of agricultural industrial waste) which is relatively cheap. In addition to meeting their own needs, the artificial feed produced can also be sold to markets / other fish farmers so that it can provide multiple benefits. It is not an easy matter indeed to make fish feed itself, it requires special skills to be able to practice it themselves. Farmers must understand what content must be contained in the fish feed. In connection with this, it is deemed necessary to provide training in making their own catfish feed through simple techniques. It is also necessary to provide guidance and training that enables partners to calculate total sales revenue and total costs so that they are able to find out how much profit is earned per month. It is expected that after mentoring, partners will become more knowledgeable and able to apply it in their daily work. Thus partners will be more developed, become more economically independent, increase income, become more productive and become more optimistic in their efforts so that the entrepreneurial spirit is built.

scholarly journals The Natural Hand Sanitizer Stamping Dispenser KKN Covid 19 UNS Bumirejo Village, Kecamatan Kebumen, Kabupaten Kebumen

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Budi Legowo
Keyword(s):  
Program Evaluation ◽  
Production Cost ◽  
Raw Materials ◽  
Appropriate Technology ◽  
Service Area ◽  
Main Ingredient ◽  
Hand Sanitizer ◽  
Betel Leaf ◽  
The Right

<p><em>UNS Covid19 KKN is a Thematic KKN held by Sebelas Maret University which was held in an individual format during the pandemic period. A total of 20 students were included in the Group of 87 KKN Covid19 UNS Batch 2 with a service area in Kebumen Regency. The implementation of appropriate technology for the stamping model of the dispenser with natural hand sanitizer aims to reduce the risk of spreading the virus from hand to hand. The stamping model dispenser was made of PVC as the main ingredient, and natural hand sanitizer was made from a mixture of betel and lime leaves. Four sets of tools were distributed in places of worship, mosques / prayer rooms in Bumirejo Village, Kebumen District, Kebumen Regency. The results of the program evaluation showed the public's appreciation of the appropriate technology made. The production cost for the dispenser was still quite expensive, so it was necessary to look for alternative raw materials to replace it. The aroma of betel leaf is still too dominant so it was necessary to find the right composition.</em></p>

scholarly journals DIVERSIFIKASI DAN INOVASI PRODUK DARI IKAN NILA DAN LELE PADA PETAMBAK DI KECAMATAN SEI BINGAI SUMATERA UTARA

2017 ◽  
Vol 23 (3) ◽  
pp. 372
Author(s):  
Khoiri Khoiri ◽  
Teguh Febri Sudarma ◽  
Anik Juli Dwi Astuti
Keyword(s):  
Animal Feed ◽  
Raw Materials ◽  
Business Management ◽  
High Price ◽  
Fish Feed ◽  
Community Partners ◽  
Marketing Process ◽  
Operational Costs ◽  
Pellet Feed ◽  
And Storage

Abstrak Petani tambak lele dan nila di Desa Adi Mulio Kuwala Mencirin, Pasar V Dusun I Kecamatan Sei Bingai masih kesulitan dalam mengembangkan usahanya. Indikator dari hal ini karena laba yang di dapat petani rendah, hal itu disebabkan oleh tingginya harga pakan ikan yang harus dibeli di pabrik-pabrik. Pemasaran yang dilakukan oleh petani tambak lele dan ikan nila di Desa Adi Mulio Kuwala Mencirin, Pasar V Dusun I Kecamatan Sei Bingai masih bersifat tradisional artinya hasil panennya langsung diambil oleh tengkulak. Melalui kegiatan Implementasi Mesin Pelet Ikan diharapkan dapat; (1) Menekan biaya operasional yang cukup tinggi, dengan membuat pakan ternak sendiri disertai dengan pembuatan mesin pellet pakan ternak untuk lele dan ikan nila, (2). Membantu proses pemasarannya, misalkan dengan memilih teknik pengemasan dan penyimpanan pakan yang baik dan (3) diversifikasi dan inovasi produk hasil budidayanya untuk menambah nilai jual. Capaian yang diperoleh. 1) Mesin sudah dapat berfungsi tetapi produk pelet masih seperti mie, belum berbentuk butiran. 2) Masyarakat mitra sudah dapat meramu bahan baku pembuatan pelet menjadi adonan pelet. Manajemen pengelolaan usaha masih perlu ditingkatkan. Kata Kunci: Budidaya Ikan, Mesin Pelet Ikan, Petani Ikan. Abstract Farmers of catfish and indigo ponds in Adi Mulio Kuwala Mencirin Village, Pasar V Dusun I Sei Bingai Sub-district is still difficult to develop their business. The indicator of this is because the profit earned by farmers is low, it is due to the high price of fish feed that must be purchased in the factories. Marketing conducted by the farmers of the catfish and tilapia fish in Adi Mulio Kuwala Mencirin Village, Pasar V Dusun I Sei Bingai Subdistrict is still traditional means that the harvest is taken directly by the middleman. Through the Implementation of Fish Pellet Implementation is expected to; (1) Suppressing high operational costs, by making the animal feed itself accompanied by the manufacture of pellet feed machines for catfish and tilapia, (2). Helping the marketing process, for example by choosing good packaging techniques and storage of feed and (3) diversification and innovation of cultivated products to increase selling value. Achievements gained. 1) The machine can already function but the pellet product is still like noodles, not yet shaped granules. 2) Community partners have been able to assemble raw materials making pellets into dough pellets. Business management management still needs to be improved. Keywords: Fish Cultivation, Fish Pellet Machine, Fish Farmer.

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