scholarly journals Analisis Break Even Point Budidaya Bunga Potong Krisan Di Kelurahan Kakaskasen 1 Kota Tomohon (Studi Kasus Kelompok Tani KIBERTA)

2016 ◽  
Vol 12 (3) ◽  
pp. 41
Author(s):  
Boyke Jansen Gosal ◽  
Noortje M. Benu ◽  
Celcius ., Talumingan
Keyword(s):  
Data Analysis ◽  
Research Result ◽  
Secondary Data ◽  
Marketing Channel ◽  
Research Data ◽  
Primary Data ◽  
Production Volume ◽  
Point Analysis ◽  
Greenhouse Chrysanthemum ◽  
Break Even Point

The objective of this research is to calculate the Break Even Point (BEP), which is an approach to analyze production volume planning and increasing business prospect. This research was carried out from June to July 2016. Data used in this research was primary data that obtained from interview and secondary data obtained from related agencies and journals to support this research. Data analysis used Break Even Point analysis, which is to analyze the business’s break even point in both rupiah and unit. KIBERTA farmer group has a directly Marketing channel with the buyers that directly come to KIBERTA’s greenhouse. Chrysanthemum stalk flower cultivation in this farmers carried out in one greenhouse per period in turns, by order with 6 weeks gap in planting between greenhouses and farmers harvesting once in three weeks with four total of greenhouses which is in size 10 x 25 m2, 20 x 25 m2, 8 x 14 m2, and 8 x 15 m2. This farmers sell Rp. 3000, - per stalk in all type and colors. The research result shows that from 100% which is planted only 70% were able to be harvest / within selling requirement and based on analysis results from table and graphs found out that KIBERTA farmers’ chrysanthemum stalk flower cultivation from revenue (Rupiah) and production (unit), exceed the Break Even Point and able to gain profits in all greenhouses *jnkd*.

Analisis Pengaruh Kecerdasan Intelektual Terhadap Kemampuan Akuntansi dengan Kecerdasan Emosional dan Spiritual sebagai Pemoderasi

2018 ◽  
Vol 16 (1) ◽  
pp. 1
Author(s):  
Ria Manurung
Keyword(s):  
Data Analysis ◽  
Graduate Program ◽  
Descriptive Analysis ◽  
Research Result ◽  
Secondary Data ◽  
Spiritual Intelligence ◽  
Primary Data ◽  
Moderating Variables ◽  
Use Of Data ◽  
Independent Variable

Research conducted to obtain empirical evidence how the influence of independent variables of intellectual intelligence to accounting with moderating variables of emotional and spiritual intelligence. The research method used is descriptive quantitative with explanatory descriptive or explanatory research. This method is an explanatory research that proves the existence of causal relationship of independent variable (independent variable) that is intellectual intelligence; moderating variable (emotional and spiritual intelligence); and dependent variable (accounted dependent variable). Research begins by conducting library search, followed by primary data collection conducted by using questionnaires and secondary data through data analysis. And for the use of data analysis consists of descriptive analysis, classical assumption test and verification analysis with the method of Moderated Regression Analysis (MRA). This study is a census study with homogeneous and limited population of 92 students, all students of Accounting Graduate Program at UNSOED. Conclusion of research result that is: (1) Intellectual intelligence have influence either positively or signifikan to accountancy. Thus intellectual intelligence can lead students to more easily understand accounting, (2) Intellectual intelligence can be strengthened by emotional intelligence on accounting both positively and significantly. (3) Spiritual intelligence can strengthen the influence of intellectual intelligence on accounting both positively and significantly.

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 ANALISIS KEMAMPUAN BERBICARA SISWA KELAS II MELALUI MODEL PEMBELAJARAN THINK TALK WRITE DI SDN 007 SUNGAI PINANG SAMARINDA

2020 ◽  
Vol 5 (1) ◽  
pp. 47-61
Author(s):  
Sri Mulyati
Keyword(s):  
Data Analysis ◽  
Elementary Students ◽  
Research Method ◽  
Research Result ◽  
Secondary Data ◽  
Data Retrieval ◽  
Learning Model ◽  
Primary Data ◽  
Second Grade ◽  
Analysis Techniques

The research aimed at finding out speaking ability of second grade elementary students by using Think Talk Write learning model. The data retrieval was carried out for four days. The problem was lack of teachers’ innovation in improving students’ speaking ability so the researcher decided to carry out this model. The research method was descriptive qualitative. Primary data was taken from this research result and secondary data was taken from published journals. Data analysis techniques were triangulation and data reduction from interview, observations, students’ activities, and students’ presentation results. The result of this study showed that on the first day of observation the students were still in low category, while on the second day to the fourth day, 25 students were in fast category and only 2 students were in medium category. Based on this result, it can be concluded that Think Talk Write learning model can improve speaking ability of second grade elementary students. 

scholarly journals PENGARUH PENAGIHAN PAJAK TERHADAP PENCAIRAN TUNGGAKAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA PADANG SATU

2019 ◽  
Author(s):  
Yola Diana ◽  
Marlina
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Research Result ◽  
Secondary Data ◽  
Research Data ◽  
Simple Linear Regression ◽  
Tax Collection ◽  
Level Of Significance

ABSTRACTThis study aims to find the influence of tax collection on disbursement of tax arrears on tax office (kpp) pratama padang satu. The object of this study is the taxpayer at the tax office (kpp) pratama padang satu. The amount of research data in this study is as many as 30 consisting of 2.5 tax periods namely the year 2016-2018. The data in this research is sourced from secondary data obtained from tax office (kpp) pratama padang. Data analysis using simple linear regression analysis. Based on the research result, tax collection variable has a positive and significant influence on the disbursement of tax arrears. This is evidence from the result ttest and the level of significance is smaller than 0.05. For further research is expected to add research variable and the amount of data for more perfect research.Keyword : tax collection, disbursement of tax arrears

scholarly journals ANALISIS TITIK IMPAS VOLUME PRODUKSI PRODUK BATAKO DI RIBAS BATAKO KABUPATEN KUPANG

2020 ◽  
Vol 12 (2) ◽  
Author(s):  
Bastianus Jawa ◽  
Paulina Y Amtiran ◽  
Wehelmina M Ndoen
Keyword(s):  
Data Analysis ◽  
Production Costs ◽  
Primary Data ◽  
Production Data ◽  
Selling Price ◽  
Production Volume ◽  
Profit Rate ◽  
Analysis Technique ◽  
Quantitative Descriptive ◽  
Break Even Point

 This research was conducted at the Batako Ribas Batako in Kupang Regency. The purpose of this study was to determine the break-even point of production volume in a unit of brick products. The data used in this study are primary data which are production data for 2015-2019. The method used in this research is quantitative descriptive. The data analysis technique used in this study in this study is the break-even analysis. The results of this study are that brak-even analysis is still  affective in increasing production volume because of the results of research and discussion found that increasing production volume can also increase  revenue and  profits for the company.  The conclusion of this study is the Break-Even Point shown that the highest of batako products is in 2017, because in that year the production costs incurred were lower than the last two years. While the hignest profit rate is occurred in 2018 because the volume of the production is increased and the selling price is also increased.   Keywords: Analysis, Profit, Production, Break Even Point, Production Volume

scholarly journals ANALISIS BREAK EVEN POINT (BEP)

2021 ◽  
Vol 5 (1) ◽  
pp. 21
Author(s):  
Priskila Manuho ◽  
Zevania Makalare ◽  
Trixie Mamangkey ◽  
Novi Swandari Budiarso
Keyword(s):  
Data Analysis ◽  
Graphical Method ◽  
Secondary Data ◽  
The Internet ◽  
The Public ◽  
Online Study ◽  
Point Analysis ◽  
Data Collection Technique ◽  
Break Even Point ◽  
Descriptive Method

This paper aims to provide information to the public regarding the meaning, use, purpose, limitations, and methods of calculating Break Even Point Analysis (BEP). Management needs information that can be used as a basis for planning company profits. By knowing the break-even point, management can determine the amount of production or sales that must be made, according to the profit target to be achieved). Due to the Covid-19 pandemic, the data collection technique used is an online study, namely by taking references from the Internet. The type of data used is secondary data in the form of books related to the discussion, of course, books/materials on the internet. Data analysis used descriptive method, which was to describe the research results and then draw conclusions. Break Even Point (BEP) calculation can be done by equation method, contribution margin method, and graphical method. The three methods when used produce the same number. Break Even Point (BEP) analysis, in practice, besides containing benefits but also contains weaknesses.

scholarly journals ANALISIS KETERPADUAN PASAR BERAS DI KABUPATEN MANOKWARI

Agro Ekonomi ◽  
2016 ◽  
Vol 18 (1) ◽  
pp. 51
Author(s):  
Agatha Wahyu Widati ◽  
Dwidjono Hadi Darwanto ◽  
Masyhuri Masyhuri
Keyword(s):  
Market Integration ◽  
Research Result ◽  
Secondary Data ◽  
Marketing Channel ◽  
Regression Method ◽  
Marketing Channels ◽  
Primary Data ◽  
Rice Market ◽  
Rice Price ◽  
Augmented Dickey Fuller

This research was aimed to investigate 1) rice marketing channel in ManokwariRegency; 2) marketing margin in Manokwari regency; and 3) market integration of rice in Manokwari regency. Primary and secondary data were collected in this research. Primary data were applied in analysis of rice marketing channel, and marketing margin, while secondary data of rice price for the period of 2004- 2010 were applied in analysis of market integration. Augmented Dickey Fuller (ADF), and regression method were implemented in analysis of this research. Result of the analysis show thatthere are nine rice marketing patterns or local rice marketing channels in Manokwari regency. The longest channel was involved three institutions such as village level rice millerlhuller, regency wholesaler and retailer which have the largest marketing margin too. Most farmer utilize the sixth rice marketing pattern on marketing channel, involving two intermediate middleman such as rice millerlhuller and regency retailer. The channel has low marketing margin which motivated farmer for producing rice due to largest share of price accepted by farmers. Analysis of rice market integration at Manokwari regency show that rice price at wholesale level is integrated with that at retaillevel.Penelitian ini bertujuan ootuk mengetahui 1). Jalur pemasaran beras produksi Kabupaten Manokwari; 2). Marjin pemasaran beras produksi Kabupaten Manokwari; dan 3). Tingkat keterpaduan pasar beras di Kabupaten Manokwari; Penelitian ini menggunakan data primer dan data sekunder. Data primer ootuk mengetahui saluran, dan margin pemasaran sedangkan data sekunder ootuk mengetahui keterpaduan pasar dengan menggunakan data harga beras tahoo 2004- 2010. Metode analisis yang digunakan adalah analisis Augmented Dickey Faller (ADF), dan analisis regresi. Hasil analisis menunjukan bahwa terdapat sembilan pola pemasaran atau saluran pemasaran beras produksi Kabupaten Manokwari. Saluran terpanjang melibatkan sebanyak tiga lembaga perantara yaitu penggilingan, pedagang penampoog kabupaten dan pengecer kabupaten. Saluran yang panjang ini mempooyai margin pemasaran yang terbesar pula. Petani paling banyak menggunakan pola pemasaran beras pads saluran pemasaran yang keenam, yang melibatkan dua pedagang perantara yaitu penggilingan dan pedagang pengecer kabupaten. Persentase margin dari seluruh saluran tergolong rendah, hal ini akan mendorong petani ootuk lebih memproduksi beras karena harga yang diterima oleh petani menguntungkan, ini dapat dilihat dari share harga yang diterima oleh petani yang relatif tinggi. Analisis keterpaduan pasar beras produksi Kabupaten Manokwari menunjukan bahwa terdapat integrasi seeara vertikal antara harga beras di tingkat eeeran dan harga beras di tingkat grosir.

scholarly journals ANALISIS BREAK EVENT POINT (BEP) SEBAGAI ALAT PERENCANAAN LABA PADA INDUSTRI MINUMAN KESEHATAN ( STUDI KASUS : JAHE INSTAN PUTRI KELURAHAN TIMUR INDAH KOTA BENGKULU )

2015 ◽  
Vol 1 (1) ◽  
Author(s):  
Romzi ◽  
Jusuf Wahyudi ◽  
Yossie Yumiati
Keyword(s):  
Secondary Data ◽  
Profit Margin ◽  
Primary Data ◽  
Sales Volume ◽  
Analytical Technique ◽  
Beverage Industry ◽  
Point Analysis ◽  
Margin Of Safety ◽  
Break Even Point ◽  
Relationship Of

Break Event Point (BEP) Analysis or break-even analysis is a technique for studying the relationship of total cost, expected profit and sales volume. Through the break-even point analysis the company's can make a planning profit in order to obtain information about how much sales could be increased or decreased so the company does not lose. The purpose of this study is to investigate how the production and sales of instant ginger princess in order to achieve the BEP and to investigate the use of BEP analysis in relation to the profit planning. This study uses a case study in health instant ginger beverage industry, located in Kelurahan Timur Indah Kota Bengkulu. The study was conducted in August 2012 that used are primary data and secondary data. Primary data taken based on interviews and observations by questionnaire, while secondary data taken based on the study of literature and the internet. Analytical technique used is the analysis of BEP followed by calculation of profit planning using the analysis of cost-volume-profit. Based on the survey results revealed that the health drink industry of ginger instant of Putri in Kelurahan Timur Indah Kota Bengkulu should produce instant ginger at 1,887.37 kg per year to reach the BEP with a sales value of Rp. 94,368,000, - per year. The results of the BEP analysis related to profit planning used Cost- Volume-analysis equation where this health drink industry can be increased from Rp. 31,631,333.33 to Rp. 40,000,000.- by increasing of the sales volume from 2,520 kg per year to 2,683.53 kg. Based on calculations that the instant ginger of Putri is quite profitable with a value gain Rp. 31.631.333,33, - per year. Profit planning can be done by considering the profit margin of safety calculation, where the company was only able to decrease the volume of sales by 29.78% in order not to suffer any loss.Keywords : BEP, profit, Margin of safety 

scholarly journals ANALISIS USAHATANI LABU KUNING DI DESA SINGSINGON RAYA, KECAMATAN PASSI TIMUR, KABUPATEN BOLAANG-MONGONDOW

2017 ◽  
Vol 13 (2) ◽  
pp. 87
Author(s):  
Lina Tini Pendong ◽  
Oktavianus ., Porajouw ◽  
Lyndon R. J. Pangemanan
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Transportation Cost ◽  
Labor Cost ◽  
Primary Data ◽  
Cost Ratio ◽  
Average Production ◽  
Point Analysis ◽  
Break Even Point ◽  
The Cost

This study aims to analyze the cost and income of pumpkin farming in Singsingon Raya Village, East Passi District. The study was conducted from January to February 2017. The data used were primary and secondary data. Primary data through interviews using questionnaires to 15 respondents and secondary data obtained from Singsingon Raya Village Office. This analysis uses descriptive analysis. The results showed that the cost used for the largest pumpkin laboratory is labor cost and transportation cost of 87.28 %. In the marketing of pumpkin, farmers get large enough revenue so that farmers earn substantial income. The results can be seen from the total average production cost of Rp 4,012,238.00 / Ha with average revenue of Rp 21,159,420.00 / Ha of farmers earning income of Rp 17,147,182.00 / Ha. Analysis of return cost ratio get value > 1 so that pumpkin profitable for farmers and break even point analysis results showed that pumpkin farming is at break even point.

scholarly journals Minat Beli Pelanggan Ditinjau Dari Aspek Harga Pada UD. Tunas Baru Kecamatan Bandar Hulu

2020 ◽  
Vol 3 (2) ◽  
pp. 446-452
Author(s):  
Suhartini Suhartini ◽  
Debi Eka Putri ◽  
Vivi Candra
Keyword(s):  
Data Analysis ◽  
Quantitative Data ◽  
Qualitative Data ◽  
Secondary Data ◽  
Positive Influence ◽  
Research Data ◽  
Data Sources ◽  
Primary Data ◽  
Qualitative And Quantitative ◽  
Payment Methods

The purpose of this study was to determine the price picture and customer buying interest at UD. Tunas Baru District Bandar Huluan. Next to determine the effect of prices on customer buying interest at UD. Tunas Baru District Bandar Huluan. The type of data used is qualitative and quantitative data and data sources are derived from primary data and secondary data. Research data were collected by conducting interviews, documentation and distributing questionnaires. Data analysis includes qualitative data analysis and quantitative analysis. The results of the study can be concluded from the total respondents' answers about prices with the dimensions of price affordability, discounted prices, and payment methods to obtain good answer criteria. Then from the total respondents' answers regarding buying interest got high answer criteria. Furthermore, to test the hypothesis it is concluded that there is a positive influence between price on customer buying interest.

Sign in / Sign up

Export Citation Format

Share Document