scholarly journals Analysis of the Layer Farm Business on BUMDes “Mandiri” and Breeder Partners in Babakan Bogor Village Kabawetan Subdistrict Kepahiang District

2021 ◽  
Vol 16 (3) ◽  
pp. 251-258
Author(s):  
A. Martini ◽  
N. N. Arianti
Keyword(s):  
Profit Sharing ◽  
Farm Income ◽  
Operating Income ◽  
Layer Chicken ◽  
Chicken Farm ◽  
Business Income ◽  
The Difference ◽  
Partnership Agreement ◽  
Farm Business ◽  
Farm Manager

This study aims to analyze the income of the BUMDes “Mandiri”  layer chicken farm and partner farms, as well as the size of the income earned by BUMDes “Mandiri”  and breeder partners from the profit-sharing system carried out together. The research respondents were the BUMDes “Mandiri”  farm manager and two breeder partners. Operating income is calculated by finding the difference between business revenues and total business costs incurred. The share received by BUMDes “Mandiri”  and partner farmers from partner farm income is determined based on the percentage agreed in the partnership agreement, namely 51% for BUMDes “Mandiri”  and 49% for breeder partners. The results showed that the income of the BUMDes “Mandiri”  livestock business in one month was Rp. 3,668,890.00 or Rp. 3,668.89/head, while the partner's husbandry business income was Rp. 6,404,505.00 or Rp. 12,809.00/head. The portion of the partner's husbandry business income that belongs to BUMDes “Mandiri” is Rp. 3,266,295.00/month and that which belongs to breeder partners is Rp. 3,138,210.00/month.

Farm Business Income and Net Household Income of Farmer Households in Punjab-A Comparative Study

2020 ◽  
pp. 58-67
Keyword(s):  
Comparative Study ◽  
Household Income ◽  
Green Revolution ◽  
Current Situation ◽  
The State ◽  
Primary Study ◽  
New Era ◽  
Business Income ◽  
The Difference ◽  
Farm Business

After showing a remarkable performance during the Green Revolution, the Punjab economy has entered into a new era of agrarian distress where farmers are seen struggling for their survival. A big mismatch between the costs and returns has made agriculture a highly unprofitable and unattractive profession for the majority. Falling rural consumption and suicides among farmers are just the tip of the iceberg while a big storm seems to lie underneath. The current situation in the state demandes serious rethinking for the revival of the economy. This article is based on a primary study conducted in wheat-cotton and wheat-paddy belts of Punjab. It attempts to calculate the farm business income (FBY) and net household income (NHY) of the farmers. The factors that would help us to explain the difference in the income realized by the farmers in these two regions have also been explored.

scholarly journals Comparation of Broiler Chicken Farm Income Between Contracts System and Semi-Contracts System

2021 ◽  
Vol 4 (1) ◽  
pp. 43-52
Author(s):  
Chika Afri Mulya ◽  
Cepriadi Cepriadi ◽  
Ermi Tety
Keyword(s):  
Broiler Chickens ◽  
Broiler Chicken ◽  
Survey Method ◽  
Farm Income ◽  
Net Income ◽  
Chicken Farm ◽  
Farm Business

The purpose of this study is to determine the income of broiler chicken breeders in contract and semi-contract systems in Kampar Regency and analyze the comparison of broiler chicken breeder income between broiler systems and semi-contract systems in Kampar Regency. Broiler chicken business with a pattern of partnership has spread in entire of Indonesia, one of them is in Riau Province. The largest population of broiler chickens in Riau Province is in Kampar Regency. Commonly, there are two the broiler chicken farms partnership patterns in Kampar District,namely the contract system and and semi- contract system between the broiler farmer and poultry companies or poultry shop. The contract system is a binding agreements between the parties relating to the both of the input production’s price and the arvesting’s price, while the semi-contract are not bound in term of both of the input production’s price and the arvesting’s price. The objective of the study is analyzed comparison of broiler chicken farm income between contracts system and semi-contract system. The study conducted in Kampar Districtby using survey method for 40 broiler chicken farmer. The results of study shows that the average net income of the broiler farmer on the contract system is lower than the semi contrct system, which is IDR  13.910.273,61for compared to IDR 21.387.673,94. The semi contract broiler chicken farm business is more efficient (RCR=1.12) compared to the contract system (RCR=1.08).

FINANCIAL PERFORMANCE ASSESSMENT AND TAXPAYER COMPLIANCE TEST IN USING TOTAL BENCHMARKING AT PHARMACEUTICAL COMPANIES

2017 ◽  
Vol 5 (2) ◽  
pp. 92
Author(s):  
Widi Dwi Ernawati
Keyword(s):  
Tax Evasion ◽  
Stock Exchange ◽  
Test Sample ◽  
Cost Ratio ◽  
Pharmaceutical Companies ◽  
Operating Income ◽  
Material Purchases ◽  
Independent Test Sample ◽  
Business Income ◽  
The Difference

<p>This study aims to:1) to determine whether there is a difference between the ratio of pharmaceutical companies from 2011-2015 with the total benchmarking ratio established by the Directorate General of Taxes; 2) to know the total use of benchmarking ratio in testing taxpayer compliance. The sample used is the annual report of 7 pharmaceutical companies listed in Indonesia Stock Exchange (BEI) for the period of 2011 - 2015. Data analysis in this study was conducted by: 1) Calculated the average of 12 ratios, i.e GPM, OPM, PPM, CCTOR, NPM, DPR, salary, lease, depreciation, other input ratios, non-operating income ratio, and off-business cost ratio; 2) Identified the difference of each ratio with benchmarking ratio by using Independent Test Sample T-test; 3) Analyzed the ratios below and above the total benchmarking ratio; 4) Used the Total Benchmarking Ratio to detect Tax Evasion. The results show the ratio of GPM, OPM, PPM, NPM, salary, rent, and other inputs, different not significant. While the ratio of CCTOR, DPR, depreciation, non-business income and non-business costs, is significantly different from the total benchmarking ratio. The use of benchmarking ratios to test taxpayer compliance resulted in recommendations to focus further analysis on accounts relating to material purchases and use, as well as non-business income and expenses.</p>

scholarly journals PENGARUH FAKTOR-FAKTOR INTERNAL TERHADAP PROFIT DISTRIBUTION MANAGEMENT (PDM) PADA BANK UMUM SYARIAH DI INDONESIA

2020 ◽  
Vol 8 (2) ◽  
pp. 173
Author(s):  
Tri Utami ◽  
Sri Rezeqi
Keyword(s):  
Commercial Banks ◽  
Sampling Technique ◽  
Profit Sharing ◽  
Third Party ◽  
Operational Cost ◽  
Financial Reports ◽  
Distribution Management ◽  
Operating Income ◽  
Profit Distribution ◽  
Financing Risk

This study aims to analyze the factors that affect the Profit Distribution Management (PDM) using the variable Proportion of Third Party Funds (PDPK), Provision for Earning Asset Losses (PPAP), Operational Cost of Operating Income (BOPO) and Financing Risk (RP) at Commercial Banks. Sharia in Indonesia. The period of this research is the first quarter of 2016 to the fourth quarter of 2018. This type of research is descriptive analysis with quantitative research methods. The data source used is in the form of secondary data and obtained from the Financial Services Authority (OJK) in the form of Islamic Commercial Bank (BUS) quarterly financial reports consisting of 12 Islamic Commercial Banks (BUS) from 2016 to 2018. The data used from these financial reports are reports Profit Sharing Distribution, Financial Position Report, Income Statement, Earning Asset Quality Report and Financial Ratio. The sampling technique used in this research is purposive sampling technique. This study uses panel data regression analysis using Eviews software version 9.5 The results of this study indicate that the Proportion of Third Party Funds (PDPK), Allowance for Earning Asset Losses (PPAP), Operational Cost of Operating Income (BOPO) and Financing Risk (RP) simultaneously affect the Profit Distribution Management (PDM). Meanwhile, partially, the proportion of third party funds (PDPK), operational costs operating income (BOPO) and financing risk (RP) have a significant negative effect on Profit Distribution Management (PDM). Meanwhile, Provision for Earning Asset Losses (PPAP) has no effect on Profit Distribution Management (PDM).

scholarly journals EFISIENSI TEKNIS USAHA TERNAK AYAM BROILER POLA KEMITRAAN DI KABUPATEN LIMAPULUH KOTA

2018 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Dira Asri Pramita ◽  
Nunung Kusnadi ◽  
Harianto Harianto
Keyword(s):  
Technical Efficiency ◽  
Business Performance ◽  
Sampling Technique ◽  
Profit Sharing ◽  
Stochastic Production Frontier ◽  
Section Data ◽  
Broiler Production ◽  
Stochastic Production ◽  
The Difference ◽  
Socio Economic Variables

<em>Due to the high cost of investment in broiler production and the risk involved, various types of lease arrangement in broiler production exist in Indonesia. Two of the best known arrangement include the contract system and the informal profit sharing system. The difference in these two types of arrangement lies in the degree of cooperation which influence their technical efficiency. This study aims to measure the technical efficiencies of broiler farms with the contract system and the profit sharing system. This study also analyzed the basic determinants of the technical efficiency, as well as the socio-economic variables that affect business performance. Cross section data was collected from Limapuluh Kota district between July to September 2015. The purposive  sampling technique was used to identify 87 farmers of which 50 were involved in the contract system arrangement while 37 were involved in the profit sharing arrangement. The data was analyzed using the Cobb-Douglas Stochastic Production Frontier. The results showed that the type of lease arrangement affects the level of technical efficiency. When compared, the technical efficiency of contract system arrangement was higher than that of the informal profit sharing arrangement. The age and experience of broiler farmers significantly influenced the level of technical efficiency. However, while age was positive experience was negative.</em>

scholarly journals Pengaruh Kinerja Keuangan terhadap Simpanan Dana Pihak Ketiga Melalui Nisbah Bagi Hasil (Studi Kasus Bank Umum Syariah di Indonesia Periode 2012-2015)

AKUNTABEL ◽  
2018 ◽  
Vol 14 (2) ◽  
pp. 129
Author(s):  
Ayu Annisa ◽  
Isna Yuningsih ◽  
Rusliansyah Rusliansyah
Keyword(s):  
Financial Performance ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Partial Least Square ◽  
Least Square ◽  
Capital Adequacy ◽  
Third Party ◽  
Return On Assets ◽  
Financial Reports ◽  
Operating Income

This study aims to determine the effect of the financial performance of third party funds through revenue sharing on Islamic banks during the period of the first quarter of 2012 until the second quarter 2015. The number of samples in this study are 7 companies, which are taken according to specific criteria banking company sharia is still registered during the observation period 2012-2015 which publishes quarterly financial reports during the study period Then hypothesis testing is done by using partial least square (PLS) 3.2.4. The results showed that a statistically significant effect on the financial performance of third party funds, financial performance significant effect on revenue sharing, profit sharing ratio did not significantly affect third-party funds and financial performance did not significantly affect third-party funds through revenue sharing.Keywords: Third-party funds, ratio of profit sharing, capital adequacy ratio (CAR), Non Performing Financing (NPF), Return on Assets (ROA), Operating Expenses Operating Income (ROA), and Financing to Deposit to ratio (FDR)

The Calculation of Premiums for Profit-Sharing Group Death Benefit Policies.

1955 ◽  
Vol 13 (02) ◽  
pp. 118-124
Author(s):  
P. J. H. Green
Keyword(s):  
Profit Sharing ◽  
For Profit ◽  
The Difference

The type of contract which will be considered is a renewable oneyear term assurance on a group of lives which provides, in addition to a capital sum on the death of any life, that if at the end of the year the total claims in the year are less than some fraction,k, of the premiums paid, then a fraction,l, of the difference will be refunded.Suppose thatPis the net andP′the office premium fornlives assured for a sum of 1 each and thatq(r)is the probability that exactlyrdeaths will occur during the year, then,wherecis the integral part ofkP′. Sinceequals the expected deaths,μsay, the equation may be written,whereand.

Impact of occupational migration of unskilled labourer from domestic agriculture on farm business income in source households of Assam, India

2020 ◽  
Vol 47 (12) ◽  
pp. 1561-1576
Author(s):  
Bodrul Islam ◽  
Pradyut Guha
Keyword(s):  
Strong Predictor ◽  
Least Square ◽  
Primary Data ◽  
Data Set ◽  
Content Type ◽  
Brahmaputra Valley ◽  
Business Income ◽  
Farm Business ◽  
On Farm ◽  
Unskilled Labourer

PurposeThe present study aims at examining the determinants of occupational migration of unskilled labourer from domestic agriculture and their impact on farm business income (FBI) in Assam, India.Design/methodology/approachPrimary data for this study were collected during June–November, 2019 from 224 farm (cultivator) households in two contiguous districts in central Brahmaputra valley of Assam. The study used three-stage least square (3SLS) estimation technique for jointly determining the factors influencing migration and remittances and their impact on FBI.FindingsThe result of this study confirms that occupational migration of unskilled labourer from domestic agriculture significantly reduced household FBI. In contrast to the inflow of remittances from migrants helped in increasing the FBI. The migration in the study area considerably influenced by household size, total value of assets holding, networking influence, distance to commercial bank and flood proneness of the village; while the number of migrants, number of dependents and age of migrants seen to be strong predictor of inflow of remittances. Findings of present study offer evidence in support of the new economics of labour migration (NELM) theory.Research limitations/implicationsThe study is restricted to a single crop (paddy) and constrained by the collection of longitudinal data with a revisit to the farm household pre and post-migration of the unskilled labourer from household agriculture.Originality/valueThis paper is based on a novel data set that has especially been collected to examine the determinants of occupational migration from agriculture and their impact on the FBI in Assam that has not been studied before.

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