scholarly journals IbM of Small Medium Enterprise of Coconut Milk and Liquid Smoke from Coconut Shells

2018 ◽  
Vol 1 (1) ◽  
pp. 89-101
Author(s):  
Era Yusraini ◽  
Halimatuddahliana ◽  
Saharman Gea

Community service activities funded by BPPTN 2017 has been implemented with one of the partners, who was a small entrepreneur of coconut milk and liquid smoke from coconut shells, held from August to November 2017. Partnership of community service was Mr. Budi Darmanto, who has has his business for 9 years in Medan. The problems facing by the partner were: marketing of the coconut milk was still through the agent, resulting in the low selling price because the cost must be cut off for agent commission. In addition, liquid smoke product from coconut shells still contained impurity (Tar), classified as grade 3, causing the demand and its selling price became low. Solutions to the problems were 1) opening or enlarging the new commercial market for coconut milk, by assisting them in the handling of halal permits to the MUI of North Sumatra Province and made marketing advertisements through the website; 2) Providing a grant of liquid smoke distillation apparatus, making standard operational procedures (SOPs) to reduce impurities as well as increasing the grade of liquid smoke, to increase the selling price, and also analyzing the quality of distillated liquid smoke. The opening of commercial market of coconut milk and increasing grade of liquid smoke is expected to increase the partner’s income and expand his own business.

Author(s):  
Seri Maulina ◽  
Erni Misran ◽  
Maya Sarah

An effort in improving field latex quality has been conducted through community service activity for rubber farmers at Dusun Alur Hitam, Sekoci Village, Langkat Regency. The farmers generally use unrecommended coagulant such as fertilizer, extract of mengkudu or fern sap for coagulating their latex that can reduce the quality of rubber. The low quality of field latex, thus in turn reduce its selling price and income of farmers. Liquid smoke produced by pyrolysis of palm frond waste was proposed to be used as latex coagulant. Team of community service has designed and manufactured a pyrolysis reactor for this activity. The pyrolysis process produced brown liquid smoke with pH of 3 and a strong smoke smell. The produced liquid smoke can coagulate latex perfectly with the time needed were 2¢,25ʺ; 3¢,21ʺ and 4¢,29ʺ at the ratio of liquid smoke to latex were 1:10, 1:15 and 1:20 respectively with the use of liquid smoke of 2 mL. The dry rubber content of latex reached 73.48%. Thus, the utilization of smoke liquid can improve the dry rubber content as high 20.48% since the rubber buyer agents only set the dry rubber content of 53%. The elongation at break (EB) of latex was in the range of 165.55% - 286.93%. it is necessary to increase the knowledge and skill of rubber farmers. In the future, the establishment of farmer group or cooperative at Dusun Alur Hitam should be encouraged so as to facilitate the farmers in selling their product


vinced that we should not, because I am certain that the lead chambers, considering of the huge quantity of sulfur burned inside, won’t last more than 6 years instead of 15, as formerly forecasted. If that fact is confirmed, deprecia­ tion is not important enough and the profit of the soda factory is overvalued. Though the Board of Directors at the September 4, 1834 meeting was not asked for a decision as regards the length of time allowed for depreciation, it was asked to decide whether deprecia­ tion should be taken on machinery during the first year's service. In the same report, the chief accountant maintains the fictitious nature of the depreciation taken into account: . . . let me remind you of what I told you in my preceding report: there is only one means to have an exact idea of depreciation: it consists, when a building or a piece of machinery is out of use, in appraising its value, and when it is destroyed to take into the Profit and Loss Account the remaining value, less the selling price of materials. By that means we could know exactly the depreciation life of a building or a piece of machinery . . . The method of calculating depreciation was to be completely re­ viewed in the 1870’s as discussed in a subsequent section. Transfer pricing among factories. Transfer pricing also became an issue which was considered by the Company in developing its cost accounting system. The issue arose because the soda factory sold its products to the glass factory on the one hand, and to external customers on the other hand. It first seemed correct to use the same price until this price appeared excessive due to ap­ proximate methods of valuing the quality of goods sold: If that increase in the degrees (measure of quantity for soda) is of little importance for customers delivered to in Paris, it is quite different for the Saint-Gobain’s branch which pays for more degrees than it really gets. Conse­ quently, the soda factory makes a profit to the detriment of the glass factory and increases its cost prices. To conclude, the chief accountant makes some proposals among which: 3) Wouldn't it be convenient to choose a uniform way of costing as regards the transfer transactions between our branches? We could use either the cost price or the mar­ ket price.

2014 ◽  
pp. 264-264

2022 ◽  
Vol 1 (1) ◽  
pp. 31-37
Author(s):  
Imam Ardiansyah ◽  
Sofiani Sofiani ◽  
Yudhiet Fajar Dewantara ◽  
Stephanie Rosanto ◽  
Vivian Octariana ◽  
...  

ABSTRAK Penerapan kebijakan Pembatasan Sosial Berskala Besar (PSBB) oleh pemerintah  Indonesia berdampak besar terhadap penurunan kegiatan ekonomi di masyarakat.Hal tersebut memberikan pengaruh kepada sejumlah pengusaha terpaksa membuat keputusan dengan menutup usahanya dan sebagian karyawannya dirumahkan atau melakukan pemutusan hubungan kerja karena beban operasional yang tetap berjalan, seperti biaya sewa tempat, listrik, maupun gaji karyawan sementara tidak ada pemasukan. Bagi pengusaha yang memiliki modal yang besar, kemungkinan masih bisa bertahan untuk beberapa waktu ke depan. Namun lain halnya bila pengusaha yang memiliki modal yang relatif kecil atau pas-pasan. Tentu menjadi pekerjaan rumah yang tidak mudah untuk bertahan. UMKM merupakan salah satu sector yang terimbas dari adanya Pemabatasan tersebut. Oleh karena itu, Universitas Bunda Mulia melalui program Pengabdian kepada Masyarakat (PKM) ini, membantu para penggiat UMKM di Desa Cadas Ngampar untuk dapat bangkit dan berinovasi dalam menjalankan usahanya. Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk melatih kemampuan berwirausaha masyarakat di desa cadas ngampar.  Beberapa paparan materi yang disampaikan dalam PKM ini diharapkan dapat meningkatkan kualitas UMKM warga lokal dan meningkatkan lagi perekonomian di Desa Cadas Ngampar. Setelah melakukan penyuluhan dengan pemaparan materi dari masing-masing dosen maka hasil yang di dapatkan berdasarkan intensitas tanya jawab yang muncul, kegiatan pengabdian ini adalah adanya peningkatan pengetahuan dan pemahaman serta keterampilan peserta dalam kewirausahaan, dapat mengetahui manfaat-manfaat dari materi yang disampaikan, dan adanya tambahan motivasi dalam berwirausaha. Kata Kunci: Kewirausahaan, Pemasaran, Higiene dan Sanitasi ABSTRACTThe implementation of the Large-Scale Social Restriction (PSBB) policy by the Indonesian government has had a major impact on the decline in economic activity in the community. This has affected a number of entrepreneurs who were forced to make decisions by closing their businesses and some of their employees being laid off or terminating their employment due to ongoing operational expenses, such as the cost of renting a place, electricity, or employee salary while there is no income. For entrepreneurs who have a large capital, chances are they can survive for some time to come. However, it is different if the entrepreneur has a relatively small or mediocre capital. Of course, being homework that is not easy to survive. MSMEs are one of the sectors affected by these restrictions. Therefore, Universitas Bunda Mulia through this Community Service (PKM) program, helps MSME activists in Cadas Ngampar Village to be able to rise and innovate in running their business. The purpose of this community service activity is to train community entrepreneurship skills in the village of rock ngampar. Some of the material presentations presented in this PKM are expected to improve the quality of local MSMEs and improve the economy in Cadas Ngampar Village. After conducting counseling with material presentation from each lecturer, the results obtained were based on the intensity of the questions and answers that emerged, this service activity was an increase in the knowledge and understanding, and skills of participants in entrepreneurship, being able to find out the benefits of the material presented, and additional motivation in entrepreneurship. Keywords: Entrepreneurship, Marketing, Hygiene and SanitationABSTRAK Penerapan kebijakan Pembatasan Sosial Berskala Besar (PSBB) oleh pemerintah  Indonesia berdampak besar terhadap penurunan kegiatan ekonomi di masyarakat.Hal tersebut memberikan pengaruh kepada sejumlah pengusaha terpaksa membuat keputusan dengan menutup usahanya dan sebagian karyawannya dirumahkan atau melakukan pemutusan hubungan kerja karena beban operasional yang tetap berjalan, seperti biaya sewa tempat, listrik, maupun gaji karyawan sementara tidak ada pemasukan. Bagi pengusaha yang memiliki modal yang besar, kemungkinan masih bisa bertahan untuk beberapa waktu ke depan. Namun lain halnya bila pengusaha yang memiliki modal yang relatif kecil atau pas-pasan. Tentu menjadi pekerjaan rumah yang tidak mudah untuk bertahan. UMKM merupakan salah satu sector yang terimbas dari adanya Pemabatasan tersebut. Oleh karena itu, Universitas Bunda Mulia melalui program Pengabdian kepada Masyarakat (PKM) ini, membantu para penggiat UMKM di Desa Cadas Ngampar untuk dapat bangkit dan berinovasi dalam menjalankan usahanya. Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk melatih kemampuan berwirausaha masyarakat di desa cadas ngampar.  Beberapa paparan materi yang disampaikan dalam PKM ini diharapkan dapat meningkatkan kualitas UMKM warga lokal dan meningkatkan lagi perekonomian di Desa Cadas Ngampar. Setelah melakukan penyuluhan dengan pemaparan materi dari masing-masing dosen maka hasil yang di dapatkan berdasarkan intensitas tanya jawab yang muncul, kegiatan pengabdian ini adalah adanya peningkatan pengetahuan dan pemahaman serta keterampilan peserta dalam kewirausahaan, dapat mengetahui manfaat-manfaat dari materi yang disampaikan, dan adanya tambahan motivasi dalam berwirausaha. Kata Kunci: Kewirausahaan, Pemasaran, Higiene dan Sanitasi ABSTRACTThe implementation of the Large-Scale Social Restriction (PSBB) policy by the Indonesian government has had a major impact on the decline in economic activity in the community. This has affected a number of entrepreneurs who were forced to make decisions by closing their businesses and some of their employees being laid off or terminating their employment due to ongoing operational expenses, such as the cost of renting a place, electricity, or employee salary while there is no income. For entrepreneurs who have large capital, chances are they can survive for some time to come. However, it is different if the entrepreneur has a relatively small or mediocre capital. Of course, being a homework that is not easy to survive. MSMEs are one of the sectors affected by these restrictions. Therefore, Universitas Bunda Mulia through this Community Service (PKM) program, helps MSME activists in Cadas Ngampar Village to be able to rise and innovate in running their business. The purpose of this community service activity is to train community entrepreneurship skills in the village of rock ngampar. Some of the material presentations presented in this PKM are expected to improve the quality of local MSMEs and improve the economy in Cadas Ngampar Village. After conducting counseling with material presentation from each lecturer, the results obtained were based on the intensity of the questions and answers that emerged, this service activity was an increase in the knowledge and understanding and skills of participants in entrepreneurship, being able to find out the benefits of the material presented, and additional motivation in entrepreneurship. Keywords: Entrepreneurship, Marketing, Hygiene and Sanitation


2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Kemas Ridhuan ◽  
Dwi Irawan ◽  
Yulita Zanaria

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.


F1000Research ◽  
2019 ◽  
Vol 8 ◽  
pp. 240
Author(s):  
Muhammad Faisal ◽  
Asri Gani ◽  
Farid Mulana

Background: Durian peel is a type of biomass waste that contains cellulose, hemicelluloses, and lignin. The pyrolysis of these compounds results in production of liquid smoke which can be used as a natural preservative to replace current synthetic preservatives. This research assessed the ability of liquid smoke produced during pyrolysis of durian peel to preserve fish. Methods: Dry durian peel waste underwent batch reactor pyrolysis at 340°C and 380°C, resulting in production of liquid smoke (grade 3), charcoal, and tar. This liquid smoke was then distilled at 190°C to produce grade 1 liquid smoke, which was used to preserve mackerel. The preservation process was conducted by soaking the mackerel samples in liquid smoke at 0.5, 1, 2, and 3% concentration levels followed by observations every 6 hours. Tests to determine the total volatile base nitrogen (TVB-N) content, antibacterial quality of the liquid smoke and organoleptic quality of the fish were conducted in order to assess the preservation properties of the liquid smoke. Results: Tests on the antibacterial effects showed that the liquid smoke inhibited the growth of Escherichia coli and Staphylococcus aureus on fish even at low concentrations. At 54 hours, the TVB-N values remained below 30 mg nitrogen/g, indicating that the fish was still safe for human consumption. Results from the organoleptic tests showed that the concentration of liquid smoke influenced the preservation effects. Conclusions: At a concentration of 2–3%, the fish samples possessed acceptable flavor, taste, color and texture for up to 48 hours of soaking. However, the best conditions were obtained with a 3% concentration of liquid smoke (produced with 340°C pyrolysis), as the fish was still considered acceptable for up to 42 hours.


2021 ◽  
Vol 16 (5) ◽  
pp. 1718-1739
Author(s):  
Ata Allah Taleizadeh ◽  
Shima Rezvan Beydokhti ◽  
Leopoldo Eduardo Cárdenas-Barrón ◽  
Somayeh Najafi-Ghobadi

In online purchasing, customers may return products due to dissatisfaction with the quality of the product, and receive a refund based on the return policy, which is determined by online distributors. Online distributors can offer generous policies to attract more customers, but at the cost of reducing total profits. In this paper, the effect of the pricing and quality of complementary products (products sold together with other items) in online selling under the return policy is investigated. For this purpose, a mathematical model is developed to obtain optimal values for selling price, refund amount, and quality of products. Based on analytical results, a solution algorithm is proposed to solve the numerical examples and perform sensitivity analysis. Findings reveal that, while increasing the sensitivity of demand with respect to the refund amount, the price, quality, and refund on returned products should be increased. In addition, the online distributor should increase the quality of products when customers are more sensitive to the quality of products. Among other results, the selling price is shown to be negatively affected by demand elasticity with respect to price. In this situation, the online distributor should reduce the quality level and the refund amount for returned products to avoid a sharp decline in profit. In addition, when the quality cost is high, the price and quality should be decreased and the refund amount unchanged.


2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Novi Swandari Budiarso ◽  
Winston Pontoh

Determination of transfer prices and selling prices is not only a matter of large companies. This problem can occur in a type of Small and medium enterprise. But sometimes managers from small and medium businesses do not realize that in their business there is a transfer price transaction that can affect the selling price of the product to external consumers and subsequently affect operating profit. In order to overcome this problem, you can use the transfer pricing method and selling price so that you get the right transfer price and selling price for a business. The results of the transfer price calculation using the cost method and the selling price using the full cost method, the results of the transfer of semi-finished products from the preparation business unit are Rp. 4,900 / unit, while the selling price of the settlement division to external consumers is Rp. 11,020 / unit .Keywords : transfer price, selling price, cost based transfer price, market based transfer price, negotiated transfer price.


2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Novi Swandari Budiarso ◽  
Winston Pontoh

Determination of transfer prices and selling prices is not only a matter of large companies. This problem can occur in a type of Small and medium enterprise. But sometimes managers from small and medium businesses do not realize that in their business there is a transfer price transaction that can affect the selling price of the product to external consumers and subsequently affect operating profit. In order to overcome this problem, you can use the transfer pricing method and selling price so that you get the right transfer price and selling price for a business. The results of the transfer price calculation using the cost method and the selling price using the full cost method, the results of the transfer of semi-finished products from the preparation business unit are Rp. 4,900 / unit, while the selling price of the settlement division to external consumers is Rp. 11,020 / unit .Keywords : transfer price, selling price, cost based transfer price, market based transfer price, negotiated transfer price.


Sarwahita ◽  
2022 ◽  
Vol 19 (01) ◽  
pp. 182-192
Author(s):  
Tetri Widiyani ◽  
Okid Parama Astirin ◽  
Elisa Herawati ◽  
Shanti Listyawati ◽  
Agung Budiharjo

Abstract The COVID-19 pandemic is not over yet. One way to fight COVID-19 is to increase the body's immunity by consuming various vitamins which have function as an immunostimulant. One of them is vitamin C which is found in many fresh fruits. This opens up the opportunities for people in the informal sector to provide immunostimulants drinks. The Small Medium Enterprise (SME that produce fresh orange juice are considered prospective during this pandemic. However, in reality, their consumers has actually decreased, as experienced by SME Kishi Sari Jeruk Segar in the Surakarta City. This SME also faces several problems, i.e: seasonal stock of oranges so that the cost of supply of raw materials is unstable and juice drink products are not durable. Our community service team helped this SME in 2 aspects. In the production aspect, a refrigerator was provided to store raw fruit materials so that they do not damage quickly and to produce frozen juice. Meanwhile, in the marketing aspect, we designed a nutritional information facts information of the orange juice especially on immunostimulant content. This is expected to increase the MSE product attractiveness.   Abstrak Saat ini pandemi COVID-19 belum berakhir. Salah satu cara melawan COVID-19 adalah meningkatkan imunitas tubuh dengan  mengkonsumsi vitamin. Jenis vitamin yang terbukti berfungsi sebagai imunostimulan adalah vitamin C. Vitamin C banyak terkandung dalam buah segar seperti jeruk. Hal ini membuka peluang usaha bagi masyarakat di sektor informal untuk menyediakan imunostimulan dalam bentuk minuman. UMKM sari buah jeruk dipandang prospektif di masa pandemi ini. Namun kenyataanya jumlah pembeli produk UMKM sari buah jeruk justru mengalami penurunan seperti yang dialami oleh UMKM Kishi Sari Jeruk Segar di kota Surakarta. UMKM ini juga menghadapi beberapa permasalahan lain berupa stok bahan baku buah jeruk yang bersifat musiman sehingga cost supply bahan baku tidak stabil serta produk minuman sari buah jeruk yang bersifat tidak tahan lama. Usaha yang telah dilakukan oleh tim pengabdian kami meliputi 2 aspek. Pada aspek produksi diberikan almari es untuk menyimpan bahan baku buah agar tidak cepat busuk dan memproduksi sari buah jeruk frozen/beku. Solusi ini akan menjamin harga jual produk yang stabil serta produk yang  memiliki daya tahan penyimpanan yang lebih panjang. Sedangkan pada aspek pemasaran dilakukan pencantuman informasi mengenai kandungan nutrisi yang berkhasiat sebagai imunostimulan. Hal ini dilakukan untuk meningkatkan daya tarik produk UMKM. 


F1000Research ◽  
2019 ◽  
Vol 8 ◽  
pp. 240
Author(s):  
Muhammad Faisal ◽  
Asri Gani ◽  
Farid Mulana

Background: Durian peel is a type of biomass waste that contains cellulose, hemicelluloses, and lignin. The pyrolysis of these compounds results in production of liquid smoke which can be used as a natural preservative to replace current synthetic preservatives. This research assessed the ability of liquid smoke produced during pyrolysis of durian peel to preserve fish. Methods: Dry durian peel waste underwent batch reactor pyrolysis at 340°C and 380°C, resulting in production of liquid smoke (grade 3), charcoal, and tar. This liquid smoke was then distilled at 190°C to produce grade 1 liquid smoke, which was used to preserve mackerel. The preservation process was conducted by soaking the mackerel samples in liquid smoke at 0.5, 1, 2, and 3% concentration levels followed by observations every 6 hours. Tests to determine the total volatile base nitrogen (TVB-N) content, antibacterial quality of the liquid smoke and organoleptic quality of the fish were conducted in order to assess the preservation properties of the liquid smoke. Results: Tests on the antibacterial effects showed that the liquid smoke inhibited the growth of Escherichia coli and Staphylococcus aureus on fish even at low concentrations. At 54 hours, the TVB-N values remained below 30 mg nitrogen/g, indicating that the fish was still safe for human consumption. Results from the organoleptic tests showed that the concentration of liquid smoke influenced the preservation effects. Conclusions: At a concentration of 2–3%, the fish samples possessed acceptable flavor, taste, color and texture for up to 48 hours of soaking. However, the best conditions were obtained with a 3% concentration of liquid smoke (produced with 340°C pyrolysis), as the fish was still considered acceptable for up to 42 hours.


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