scholarly journals POTENSI PENGEMBANGAN USAHA PENGOLAHAN UBI JALAR DI KOTA PAGAR ALAM

2019 ◽  
Vol 7 (2) ◽  
pp. 180
Author(s):  
Khaidir Sobri ◽  
Muhammad S. Rasyid Ridho
Keyword(s):  
Sweet Potato ◽  
Production Costs ◽  
Fixed Cost ◽  
Potato Processing ◽  
Purposive Sampling ◽  
The Difference ◽  
Quantitative Descriptive ◽  
The Cost ◽  
The City

 ABSTRACT The purpose of this study was to determine the cost structure and benefits of sweet potato processing business types in Pagar Alam City, and to find out of the sweet potato processing business in Pagar Alam City was feasible. This research was carried out in Pagar Alam City from January until March 2018. The research method used is Case study, for sampling methods used with Purposive Sampling. Data anaysis using quantitative descriptive methods. The results showed that the potential for developed a sweet potato processing business in the city of Pagar Alam was seen from the structure of costs and benefits, the production costs incurred by UMKM sweet potato processing business amounted to Rp. 5,736,566.00 / month consisting of a fixed cost of Rp. 1,276,900.00 / month and variable costs of Rp. 4,459,000.00 / month. The profits obtained by UMKM sweet potato processing business amounted to Rp. 9,303,433.00 result from the difference in revenue of Rp. 15,040,000.00 with a production cost of Rp. 5,736,566.00. Business of processing  Sweet potato which is carried out by UMKM in Pagar Alam City is feasible to be seen from the acceptance of Rp. 45,120,000.00 greater than the BEP revenue of Rp. 5,445,365 65. Production of 1,040 kg is greater than BEP production of 97.43 kg. Price of Rp. 43,000.00 is greater than BEP for Rp 16,547.78. B / C of 1.62 is greater than 1.00.ABSTRAK Tujuan penelitian ini adalah untuk mengetahui struktur biaya dan keuntungan jenis-jenis usaha pengolahan ubi jalar di Kota Pagar Alam, dan untuk mengetahui apakah usaha pengolahan ubi jalar di Kota Pagar Alam layak dikembangkan. Penelitian ini dilaksanakan di Kota Pagar Alam dari Januari sampai Maret 2018. Metode penelitian yang digunakan adalah studi kasus (case study), untuk metode penarikan contoh digunakan dengan sengaja (Purposive Sampling). Analisis data menggunakan metode deskriptif kuantitatif. Dari hasil penelitian menunjukkan bahwa potensi pengembangan usaha pengolahan ubi jalar di Kota Pagar Alam di lihat dari struktur biaya dan keuntungan, biaya produksi yang dikeluarkan oleh UMKM usaha pengolahan ubi jalar sebesar Rp 5.736.566,00/bulan yang terdiri dari biaya tetap sebesar Rp. 1.276.900,00/bulan dan biaya variabel sebesar Rp  4.459.000,00/bulan. Keuntungan yang diperoleh oleh UMKM usaha pengolahan ubi jalar sebesar Rp 9.303.433,00 yang dihasilkan dari selisih penerimaan sebesar Rp 15.040.000,00 dengan biaya produksi sebesar Rp 5.736.566,00. Usaha pengolahan ubi jalar yang dilakukan UMKM di Kota Pagar Alam layak diusahakan dilihat dari penerimaan Rp 45.120.000,00 lebih besar dari BEP penerimaan Rp 5.445.365,00. Produksi 1.040 kg lebih besar dari BEP produksi 97,43 kg. Harga Rp. 43.000,00 lebih besar dari BEP harga Rp 16.547,78. Nilai B/C 1,62 lebih besar dari 1,00.

PSVIII-12 An economic and emergy approach to evaluate the level of sustainability of lamb production: A case study in Brazil

2021 ◽  
Vol 99 (Supplement_3) ◽  
pp. 430-431
Author(s):  
Danny Alexander Rojas Moreno ◽  
Yuli Andrea Pena Bermudez ◽  
Vitória Toffolo Luiz ◽  
Taynara Freitas Avelar De Almeida ◽  
Rafaela Scalise Xavier de Freitas ◽  
...  
Keyword(s):  
Cost Allocation ◽  
Live Weight ◽  
Production Costs ◽  
Variable Cost ◽  
Fixed Cost ◽  
Local Resources ◽  
City State ◽  
The Cost ◽  
Intensive System

Abstract This study employed the Economic Theory (ET) to calculate the production costs and the Emergy Methodology (EM) to identify the contributions of nature and economy of lambs produced in an intensive system located in Cravinhos city, State of São Paulo. In addition, was employed Emergy Methodology (EM) to identify the contributions of nature and economy in the system. The adopted scheme of cost allocation followed the classification according to ET, under Variable Cost (VC), Operational Fixed Cost (FC), Opportunity Costs of land and capital (OC), and Total Cost (TC). The EM manages to quantify all the resources used in the system in Contributions from Nature (I) and Feedback from the economy (F). The I originate from the Sum of Renewable (R) and Non-renewable (N) local resources, while that F is composed of the Materials (M) and Services (S) from the economic system. We found that to produce 935 lambs per year the TC was US$ 96,021.08. VC represented 19.08% of TC, while 76.6% were represented by FC, and 4.3% by the IF. The cost produced per animal and kg of live weight was US$ 72.73 and US$ 1.82, respectively. On the other hand, the total energy flow (Y) required by the system was 3.05E+16 seJ/yr (Solar Joules per year) for produce (Ep) 1.68E+06J/yr (Joules per year). Y was represented in a 53.92% by I (7.98% for R, from the sun, rain, and wind; and 45.94% for N, from the soil loss and groundwater), and 46,08% by F (27.8% for M, from the feed, minerals, steel, fueled, etc. and 10.7% for S, from manpower, other services external, taxes, etc.). These results show that the studied system has a %Renewability (%R = R / Y) of 7.98%. Thus, we can conclude that the system depends on 92.02% of resources from non-renewable sources.

scholarly journals ANALISIS KEUNTUNGAN PENGGEMUKAN SAPI POTONG KELOMPOK TANI “KEONG MAS” DESA TAMBULANGO KECAMATAN SANGKUB BOLAANG MONGONDOW UTARA (STUDI KASUS)

ZOOTEC ◽  
2014 ◽  
Vol 34 (1) ◽  
pp. 28
Author(s):  
Richard J Makkan ◽  
Anie Makalew ◽  
F H Elly ◽  
L D.R LUMENTA
Keyword(s):  
Beef Cattle ◽  
Production Costs ◽  
Variable Cost ◽  
Fixed Cost ◽  
Total Variable Cost ◽  
Farmer Groups ◽  
Animal Farm ◽  
The Cost ◽  
Cattle Farmer

ABSTRACTPROFIT ANALYSIS ON BEEF CATTLE FATTENING OF KEONG MAS FARMER GROUP AT TAMBULANGO VILLAGE, SANGKUB DISTRICT, NORTH BOLAANG MONGONDOW REGENCY (CASE STUDY).Beef Cattle Fattening of “Keong Mas” farmer group was located at Tombolango village, District of Sangkub, North Bolaang Mongondow regency. The problem was that the farmer group did not know to evaluate the profits as well as the beneficial farm condition. The purpose of the study was to determine the profit and feasibility of beef farm managed by “Keong Mas” farmer group. The research method was carried out as case study. The statistical analysis was conducted by the analysis of the profit and feasibility. The results showed that fattening beef cattle farmer group of “Keong Mas” gained of Rp 7,433,750,- with maintaining beef animals of 15 heads. Production costs spent in animal farm were Rp 97,566,250,- consisting of a fixed cost of Rp 6,295,000.- and variable cost of Rp 91,271,250.-. The cost of the house pens was the largest expense of the total fixed cost whith the cost of about 42.8 percents. Calf breeding stock costs were the largestexpense of the total variable cost withabout 58 percents. Turnover obtained ofRp 105,000,000.- from sale process of 15head with the price of Rp 7,000,000.- perhead. Based on the feasibility analysis ofthe fattening beef cattle of “keong Mas”farmer groups showed that this animalfarm was feasible to be running withshowing NPV of Rp 38,795,714.- and IRRof 38 percents and 1.95 Net BCR.Keywords : Fattening, Beef Cattle, Profit,Feasibility, Farmer group, Tabulangovillage.

SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN MANAJEMEN PT INDO PUSAKA BERAU

2019 ◽  
Vol 3 (02) ◽  
pp. 397
Author(s):  
SAFITRI NURHIDAYATI ◽  
RIZKI AMELYA SYAM
Keyword(s):  
Raw Materials ◽  
Field Research ◽  
Analytical Tool ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Library Research ◽  
The Difference ◽  
The Cost

This study aims to analyze whether the difference that occurs in the cost of raw materials, direct labor, and factory overhead costs between the standard costs and the actual costs in PLTU LATI is a difference that is favorable or unfavorable. Data collection techniques with field research and library research. The analytical tool used is the analysis of the difference in raw material costs, the difference in direct labor costs and the difference in factory overhead costs. The hypothesis in this study is that the difference allegedly occurs in the cost of raw materials, direct labor costs, and factory overhead costs at PT Indo Pusaka Berau Tanjung Redeb is a favorable difference. The results showed that the difference in the cost of producing MWh electricity at PT Indo Pusaka Berau Tanjung Redeb in 2018, namely the difference in the price of raw material costs Rp. 548,029.80, - is favorable, the difference in quantity of raw materials is Rp. 957,216,602, - is (favorable) , the difference in direct labor costs Rp 2,602,642,084, - is (unfavorable), and the difference in factory overhead costs Rp 8,807,051,422, - is (favorable) This shows that the difference in the overall production cost budget is favorable or profitable. This beneficial difference shows that the company is really able to reduce production costs optimally in 2018.  

Environmental and social follow-up costs of traffic in cities: A case study of the city of Augsburg differentiated by means of transport

2020 ◽  
Author(s):  
Benjamin Oebel ◽  
Dr. Tobias Gaugler
Keyword(s):  
Public Transport ◽  
Air Pollutants ◽  
Social Costs ◽  
External Costs ◽  
Environmental Costs ◽  
The Social ◽  
The Cost ◽  
The City

<p><strong>Keywords:</strong> External costs, mobility, environmental costs, social costs, monetarization</p> <p> </p> <p><strong>Purpose: </strong>This study provides a methodology to evaluate the environmental and social costs, which arise from traffic in the German city of Augsburg. Social costs are driven by air pollutants such as nitric oxides or particulate matter, causing health damages. Environmental follow-up costs are driven by the emission of greenhouse gases. Furthermore, approaches for a successful transformation towards a car-free city are shown.</p> <p><strong>Method: </strong>Based on traffic data from the Augsburg Civil Engineering Office, as well as traffic shares from the German Federal Motor Transport Authority, the average emission factors of vehicles on Augsburg´s streets and, subsequently, the total traffic emissions on municipal roads in the city are quantified. The environmental as well as the social consequences are monetarized using the cost rates by Matthey and Bünger (2019) and van Essen et al. (2019). Social costs are additionally assessed using to the DALY approach. Therefore the DALYs lost due to air pollutants are determined and costs per DALY are calculated using the willingness to pay-approach by Cropper and Khanna (2014) and Spengler (2004) additionally to a method by Daroudi et al. (2019) assessing health care expenditures.</p> <p><strong>Results:</strong> Applying this framework to the case study of Augsburg, results show, that environmental costs of 140.6 Million € arise from traffic in the city per year. These costs are entirely attributable to car traffic (77.7%), truck traffic (19.8%) and motorcycle traffic (1.9%), as public transport in Augsburg is climate neutral. Further, traffic on municipal roads in Augsburg causes a loss of 212.3 DALYs per year, which equals to annual social costs of 27.2 Million €. Cars account for 63.2% of those, trucks for 33.8%, motorcycles for 2.3% and buses for 0.2%, respectively. With a proportion of passenger kilometers of 90.4% from cars, 6.1% from motorcycles and 3.6% from buses, it is evident that cars contribute disproportionately to the environmental and social costs of Augsburg's traffic.</p> <p><strong>Conclusion:</strong> The social and economic follow-up costs of transport in the city of Augsburg are currently not borne by the polluter. Their great amount encourages measures, such as reinforcing the use of bicycles or public transport, eventually facilitating a change towards sustainable traffic in Augsburg.</p> <p> </p> <p><strong>References</strong></p> <p>Cropper, Maureen; Khanna, Shefali (2014): How Should the World Bank Estimate Air Pollution Damages? In Resources for the Future Discussion Paper, pp. 14–30.</p> <p>Daroudi, Rajabali; Faramarzi, Ahmad; Akbari Sari, Ali; Nahvijou, Azin (2019): Cost Per Daly Averted in Low, Middle and High Income Countries: Evidence from Global Burden of Disease Study to Estimate the Cost Effectiveness Thresholds. In SSRN Journal.</p> <p>Matthey, Astrid; Bünger, Björn (2019): Methodenkonvention 3.0 zur Ermittlung von Umweltkosten – Kostensätze. Edited by Umweltbundesamt. Available online at https://www.umweltbundesamt.de/sites/default/files/medien/1410/publikationen/2019-02-11_methodenkonvention-3-0_kostensaetze_korr.pdf, checked on 10/29/2020.</p> <p>Spengler, Hannes (2004): Kompensatorische Lohndifferenziale und der Wert eines statistischen Lebens in Deutschland. In Zeitschrift für ArbeitsmarktForschung-Journal for Labour Market Research 37 (3), pp. 269–305.</p> <p>van Essen, Huib; van Wijngaarden, Lisanne, Schroten, Arno; Sutter, Daniel; Bieler, Cuno; Maffii, Silvia; Brambilla, Marco et al. (2019): Handbook on the external costs of transport. Edited by CE Delft. Available online at https://ec.europa.eu/transport/sites/transport/files/studies/internalisation-handbook-isbn-978-92-79-96917-1.pdf, checked on 10/29/2020.</p>

scholarly journals Prospect of Solid Waste Situation and An Approach of Environmental Management Measure (EMM) Model for Sustainable Solid Waste Management: Case Study of Dhaka City

2012 ◽  
Vol 5 (1) ◽  
pp. 99-111 ◽  
Author(s):  
KM Bahauddin ◽  
MH Uddin
Keyword(s):  
Environmental Management ◽  
Waste Management ◽  
Solid Waste ◽  
Solid Waste Management ◽  
Dhaka City ◽  
Management Measure ◽  
Management Case Study ◽  
The Cost ◽  
The City

Environmental Management Measure (EMM) model will be a well-designed approach for sustainable and effective solid waste management in Dhaka city. Environmental Management Measure (EMM) model has three instruments such as economic, regulatory and suasive which proposed in this paper. This paper discusses the situation of solid waste in Dhaka city as well as it offers environmental policy recommendations to concerned authorities including effective instruments to minimize the polluting behavior of individuals and industries and to recover the cost of pollution in the city. To improve solid waste management in Dhaka city, a combination of economic, regulatory and suasive instrument are recommended. The findings of the study will be helpful for policy maker, planner, implementer and other stakeholders towards adopting more effective strategy for management of solid waste in Dhaka city. DOI: http://dx.doi.org/10.3329/jesnr.v5i1.11601 J. Environ. Sci. & Natural Resources, 5(1): 99 - 111, 2012

scholarly journals Marketing margins of aquaculture shrimp production in Kedah

2020 ◽  
Vol 4 (1) ◽  
pp. 20-23
Author(s):  
Wen Chiat Lee
Keyword(s):  
Marketing Channel ◽  
Marketing Channels ◽  
White Shrimp ◽  
Retail Market ◽  
Shrimp Production ◽  
Farm Price ◽  
The Difference ◽  
The Cost ◽  
Marketing Margins

Shrimp aquaculture has great potential for providing income and employment opportunities to farmers. Shrimp production can also contribute to economic growth given its high value and demand in Malaysia. However, it is often said that players in the marketing channel extract high margins for themselves. This study intends to verify this claim by examining a case study based on white leg shrimp (Litopenaeus vannamei) aquaculture in Kedah. The data for this study was obtained from a detailed study involving a shrimp retailer in Kedah. The marketing margins were calculated from the interviews of the farmer and the retailer. The results showed that the marketing channel was quite efficient because there was no large gap in the prices between the marketing channels. The difference between retail price and farm price is only RM7 per kilogram for the white shrimp which accounts for 43.75 percent of total farm price and represents the cost of bringing shrimps from the farm to the retail market.

scholarly journals PENGARUH BIAYA PRODUKSI TERHADAP HASIL PRODUKSI PADA HOME INDUSTRI SAMBEL PECEL DI KOTA MADIUN

2014 ◽  
Vol 2 (1) ◽  
Author(s):  
Iin Purwanti
Keyword(s):  
Industrial Production ◽  
Linear Regression Analysis ◽  
Production Costs ◽  
The Other ◽  
Variable Cost ◽  
Other Hand ◽  
Cost Of Production ◽  
The Cost ◽  
The City ◽  
At Home

This study aims to determine the production cost home industry of sambel pecel, to determine sambel pecel production in Madiun, and to know is there any effect on the cost of production yield at home industry of sambel pecel Madiun. The samples in this study using a sample that is saturated all home industries of sambel pecel in the city of Madiun, amounting to 34 Home industry of pecel. Data collection using interviews and documentation. In analyzing the data used linear regression analysis to test the hypothesis put forward in this study.The results showed that the cost of production has an influence as well as a positive relationship to yield at Home industry of sambel pecel in the city of Madiun. It is derived from the value rhit rtab 0.339 0.982 whereas on the other hand Sighit value of 0.00 and Sigpro ≤ 0.05. This means that rhit ≥ rtab (0.982 ≥ 0.339) or Sighit ≤Sigpro (0.00 ≤ 0.05), which suggested a rejection of H0 means that production costs have a relationship with industrial production at home industry of sambel pecel at Madiun city. It also obtained the Fhit, while the value of 875.064 Ftab 4,149 value on the other hand is known Sighit 0.00 and Sigpro 0.05. This means that the Fhit ≥ Ftab (4.149≥875.064) ≤ Sighit≤ Sigpro (0,00 ≤ 0,05). Meaning a rejection of H0 which indicates that there is a cost impact of production on industrial production at home industry of sambel pecel at Madiun city. Also obtained regression coefficients (t test) with thit 29.581 ttab 1.693 on the other hand Sighit 0.00 and Sigpro 0.05. This means that the thit ≥ ttab(29.581 ≥ 1.693) or Sighit ≤ Sigpro (0,00 ≤ 0,05). Results R2 of 96.5%. Showed that 96.5% of the variable cost of production is affected production, while the remaining 3.5% is influenced by other factors.

scholarly journals The cost of building for the future: the reconciliation of sustainable housing issues in Toronto

2021 ◽  
Author(s):  
Paul Adam Erlichman.
Keyword(s):  
Urban Context ◽  
Public And Private ◽  
Sustainable Housing ◽  
Green Housing ◽  
The Future ◽  
Private Housing ◽  
The Cost ◽  
The City ◽  
Made In

Although some green housing elements have become more commonplace in residential renovations in Canada, the undertaking of complete green retrofits is relatively uncommon. This paper explores the barriers to green retrofits, such as affordability and bureaucracy, in the urban context of the City of Toronto. The research was informed by one main case study, one supplementary case study, and six interviews with sustainable housing experts. The research has yielded nine recommendations that are directed towards three levels of government and related public and private housing organizations. These recommendations have been made in the hopes of making sustainable housing more ubiquitous in Toronto.

scholarly journals Accounting Records Using the Android Application to Evaluate Changes in Earnings

2020 ◽  
Vol 10 (2) ◽  
pp. 132-147
Author(s):  
Avincennia Vindy Fitrinana ◽  
Indra Wijaya ◽  
Chita Oktapriana
Keyword(s):  
Small And Medium Enterprises ◽  
Case Study Research ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Eligibility Criteria ◽  
The Difference ◽  
Quantitative Descriptive ◽  
Feasibility Test ◽  
Medium Enterprises

The purpose of this research is to test the difference in the logging of profit conducted by Micro, Small, and Medium Enterprises (MSME) with the recording in accordance with accounting standards and to test the feasibility of Akuntansi UKM application in the implementation in MSME business. The respondents of this research are the MSME in Bekasi City under the Dinas Koperasi dan UKM. There were 40 respondents in this study. This research is a case study research and uses quantitative descriptive methods. Data analysis Using test paired t-test and application feasibility test using PIECES. The results of this research are there is a difference between the average profit that has been recorded by the respondents with the profit recorded in accordance with the financial accounting standards, and the Akuntansi UKM application has fulfilled the eligibility criteria so that it can be applied in business actors, especially MSME.

scholarly journals ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DALAM MENENTUKAN HARGA JUAL 1 | P a g e PADA PT. KRESNA EKA PRATAMA

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Tantri Amalia ◽  
N. A. Rumiasih ◽  
Muhamad Zakie Hanifan
Keyword(s):  
Descriptive Analysis ◽  
Production Costs ◽  
Selling Price ◽  
Total Production ◽  
Quantitative Descriptive Analysis ◽  
Heavy Equipment ◽  
Equipment Construction ◽  
Quantitative Descriptive ◽  
The Cost ◽  
A Company

<p>This study aims to determine: The purpose of this study was to find out how to <br />calculate the cost of goods in determining prices. The author conducted research at PT. Kresna Eka Pratama, a company engaged in heavy equipment construction. The research method used is descriptive qualitative and quantitative descriptive analysis. Methods for studying and analyzing the relationships and variable variables<br />examined by the author. In this study the author uses the Full Costing method as the basis for pricing at PT. Kresna Eka Pratama.</p><p>The results showed that the calculation of the cost of goods produced by<br />Full Costing was Rp. 8.873.507.700/unit, in accordance with the accounting school  can also provide profits desired by the company. This shows that the measurement of Full Costing production prices has a very important role in determining prices that<br />will affect the level of income and expected profits. With precise and accurate <br />calculations, determining the selling price will be very effective and reliable. In<br />determining this price is a profit of 10% of the total production costs after adding<br />non-production costs.</p>

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