Perhitungan Harga Pokok Produksi (Cost) Hasil Produk Inovatif UMKM Desa Kemuning Ngargoyoso Jawa Tengah

2021 ◽  
Vol 2 (2) ◽  
pp. 89-96
Author(s):  
Lailah Fujianti ◽  
Shinta Budi Astuti ◽  
Rizki Ramadhan Putra Yasa
Keyword(s):  
Local Government ◽  
Raw Materials ◽  
Production Costs ◽  
The South ◽  
The West ◽  
The North ◽  
Central Java ◽  
Innovative Products ◽  
The Cost ◽  
Central Java Province

Abstrak   Kemuning adalah desa di kecamatan Ngargoyoso, Kabupaten Karanganyar, Provinsi Jawa Tengah. Secara geografis batas Desa Kemuning  sebelah barat berbatasan dengan Desa Ngargoyoso, sebelah timur berbatasan dengan Desa Segoro Gunung, sebelah Utara  berbatasan Kecamatan Jenawi dan sebelah selatan berbatasan Desa Girimulyo. Desa ini memiliki Misi yang ingin diwujudkan  yaitu Desa Wisata. Pemerintah setempat  memberikan pelatihan untuk membuat produk inovatif guna melengkapi kebutuhan sebagai desa wisata kepada pelaku UMKM dan Penrajin. Produk Inovatif tersebut akan dijual kepada pengunjung wisata sebagai oleh-oleh. Akan tetapi pelaku UMKM dan Penrajin memiliki kelemahan pembukuan usaha terlebih lagi dalam penetuan biaya produksi produk inovatif. Mereka hanya memperhitungkan biaya bahan baku sebagai komponen biaya produksi.   Tim pengabdian FEB Universitas melaksanakan pengabdian  untuk memberikan materi mengenai konsep perhitungan biaya produksi yang dilakukan dengan interaktif.     Kata Kunci: Desa Kemuning, Harga Pokok Poduksi, Smart Village   Abstract:  Kemuning Villages is one of the villages located in Ngargoyoso district, Karanganyar Regency, Central Java Province. Geographically, Kemuning Village is bordered to the west by Ngargoyoso Village, to the east by Segoro Gunung Village, to the north by Jenawi District and to the south by Girimulyo Village. Kemuning village has a mission to be realized, namely the Tourism Village. The local government provides training to make innovative products to complement the needs of a tourism village for MSMEs and craftsmen. These innovative products will be sold to tourist visitors as souvenirs. However, SMEs and craftsmen have weaknesses in business bookkeeping, especially in determining the cost of producing innovative products. They only take into account the cost of raw materials as a component of production costs. The Team from FEB University Pancasila carried out the service to provide material on the concept of calculating production costs which was carried out interactively.     Keywords: Desa Kemuning, Cost of Good Sold, Smart Village

US and Russian policies and strategies in the Middle East: Iraq and Syria as a model

2019 ◽  
pp. 220
Author(s):  
Esraa Aladdin Noori ◽  
Nasser Zain AlAbidine Ahmed
Keyword(s):  
Middle East ◽  
East Asia ◽  
Balance Of Power ◽  
Western World ◽  
International Conflicts ◽  
The South ◽  
The West ◽  
The North ◽  
East Region ◽  
Middle East Region

The Russian-American relations have undergone many stages of conflict and competition over cooperation that have left their mark on the international balance of power in the Middle East. The Iraqi and Syrian crises are a detailed development in the Middle East region. The Middle East region has allowed some regional and international conflicts to intensify, with the expansion of the geopolitical circle, which, if applied strategically to the Middle East region, covers the area between Afghanistan and East Asia, From the north to the Maghreb to the west and to the Sudan and the Greater Sahara to the south, its strategic importance will seem clear. It is the main lifeline of the Western world.

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.  

scholarly journals Gitksan

2016 ◽  
Vol 46 (3) ◽  
pp. 367-378 ◽  
Author(s):  
Jason Brown ◽  
Henry Davis ◽  
Michael Schwan ◽  
Barbara Sennott
Keyword(s):  
British Columbia ◽  
The South ◽  
The West ◽  
The North

Gitksan (git) is an Interior Tsimshianic language spoken in northwestern British Columbia, Canada. It is closely related to Nisga'a, and more distantly related to Coast Tsimshian and Southern Tsimshian. The specific dialect of Gitksan presented here is what can be called Eastern Gitksan, spoken in the villages of Kispiox (Ansbayaxw), Glen Vowell (Sigit'ox), and Hazelton (Git-an'maaxs), which contrasts with the Western dialects, spoken in the villages of Kitwanga (Gitwingax), Gitanyow (Git-anyaaw), and Kitseguecla (Gijigyukwhla). The primary phonological differences between the dialects are a lexical shift in vowels and the presence of stop lenition in the Eastern dialects. While there exists a dialect continuum, the primary cultural and political distinction drawn is between Eastern and Western Gitksan. For reference, Gitksan is bordered on the west by Nisga'a, in the south by Coast Tsimshian and Witsuwit'en, in the east by Dakelh and Sekani, and in the north by Tahltan (the latter four of these being Athabaskan languages).

The Origin of Neolithic Culture in Northern Europe

Antiquity ◽  
1949 ◽  
Vol 23 (91) ◽  
pp. 129-135 ◽  
Author(s):  
V. G. Childe
Keyword(s):  
Northern Europe ◽  
Southern Sweden ◽  
The South ◽  
The West ◽  
The North ◽  
Neolithic Culture ◽  
Northwest Germany ◽  
Shell Mounds ◽  
Expansive Group ◽  
Megalithic Tombs

Till 1948 the coherent record of farming in Northern Europe began with the neolithic culture represented in the Danish dysser (‘dolmens’) and most readily defined by the funnel-necked beakers, collared flasks and ‘amphorae’ found therein. As early as 1910 Gustav Kossinna had remarked that these distinctive ceramic types, and accordingly the culture they defined, were not confined to the West Baltic coastlands, but recurred in the valleys of the Upper Vistula and Oder to the east, to the south as far as the Upper Elbe and in northwest Germany and Holland too. He saw in this distribution evidence for the first expansion of Urindogermanen from their cradle in the Cimbrian peninsula. In the sequel Åberg filled in the documentation of this expansion with fresh spots on the distribution map and Kossinna himself distinguished typologically four main provinces or geographical groups—the Northern, Eastern, Southern and Western. Finally Jazdrzewski gave a standard account of the whole content of what had come to be called Kultura puharów lejkowatych, Trichterbecherkultur, or Tragtbaegerkulturen. As ‘Funnel-necked-beaker culture’ is a clumsy expression and English terminology is already overloaded with ‘beakers’, I shall use the term ‘First Northern’.The orgin of this vigorous and expansive group of cultivators and herdsmen has always been an enigma. Not even Kossinna imagined that the savages of the Ertebølle shell-mounds spontaneously began cultivating cereals and breeding sheep in Denmark. As dysser were regarded as megalithic tombs and as megaliths are Atlantic phenomena, he supposed that the bases of the neolithic economy were introduced from the West together with the ‘megalithic idea’. But the First Northern Farmers of the South and East groups did not build megalithic tombs. Moreover, in the last ten years an extension of the North group across southern Sweden as far as Södermannland has come to light, and these farmers too, though they used collared flasks and funnel-necked beakers, built no dolmens either. In any case there was nothing Western about the pottery from the Danish dysser, and Western types of arrow-head are conspicuously rare in Denmark.

A Reinterpretation of the Microlithic Industries of Wales

1963 ◽  
Vol 29 ◽  
pp. 99-132 ◽  
Author(s):  
G. J. Wainwright
Keyword(s):  
Short Distance ◽  
The South ◽  
The West ◽  
The North ◽  
South Wales ◽  
North Wales ◽  
River Valleys

The distribution of Mesolithic sites in Wales is controlled to a great extent by the terrain, for physiographically, Wales is a highland block defined on three sides by the sea and for the greater part of the fourth side by a sharp break of slope. Geologically the Principality is composed almost entirely of Palaeozoic rocks, of which the 600-foot contour encloses more than three quarters of the total area. There are extensive regions above 1,500 feet and 2,000 feet and in the north the peaks of Snowdonia and Cader Idris rise to 3,560 feet and 2,929 feet respectively. Indeed North Wales consists of an inhospitable highland massif, skirted by a lowland plateau and cut deeply by river valleys, providing only limited areas for settlement. The hills and mountains of Snowdonia with their extension at lower altitudes into the Lleyn Peninsula, and the ranges of Moelwyn, Manod Mawr, Arenig Fach and Cader Idris, are discouraging obstacles to penetration, save for a short distance along the river valleys. To the east of these peaks are extensive tracts of upland plateau dissected by rivers, bounded on the west by the vale of the river Conway and cleft by the Vale of Clwyd. To the east of this valley lies the Clwydian Range and further again to the east these uplands descend with milder contours to the Cheshire and Shropshire plains.To the south the district merges into the uplands of Central Wales, which are continuous until they are replaced by the lowland belt of South Wales.

scholarly journals The Results of a Chemical, Microscopical and Bacteriological Examination of Samples of London Milks

1907 ◽  
Vol 7 (1) ◽  
pp. 22-31 ◽  
Author(s):  
R. Tanner Hewlett ◽  
George S. Barton
Keyword(s):  
Bacteriological Examination ◽  
Milk Supply ◽  
The South ◽  
The West ◽  
The North ◽  
South West ◽  
Pure Milk

In view of the importance of a pure milk supply, we considered that it might be of interest to examine chemically, microscopically, and bacteriologically, a number of specimens of milk coming into the Metropolis for which purpose we decided to select samples from the various counties, the milk of which is consigned to London. We found that milk so consigned comes from about twenty-six counties extending from Derby in the North, to Hampshire and Devonshire in the South and South-West, and from Hereford in the West, to Norfolk in the East.

PASTURE SEED MIXTURE FOR HIGH RAINFALL DISTRICTS

1937 ◽  
pp. 71-78
Author(s):  
A. Stuart
Keyword(s):  
West Coast ◽  
The South ◽  
The West ◽  
High Rainfall ◽  
The North ◽  
Seed Mixture ◽  
Rainfall Map

In dealing with this subject it is essential to define the high rainfall districts, and on, perusing a rainfall map it was found, contrary to expectations, that the greater part of the North Island, as represented by the Auckland Province and Taranaki, has a rainfall of over 50 inches per annum. In the same category falls the West Coast of the South Island and all of Stewart Island.

Art. VII.—Notes on Persian Belúchistán. From the Persian of Mirza Mehdy Khán. Published Teheran, July, 1875

1876 ◽  
Vol 9 (1) ◽  
pp. 147-154
Author(s):  
A. H. Schindler
Keyword(s):  
Indian Ocean ◽  
Temperate Climate ◽  
The South ◽  
The West ◽  
The North ◽  
The People ◽  
The Indian Ocean ◽  
The Hill ◽  
Cool Climate

The part of Belúchistán now under Persian rule is bounded upon the north by Seistán, upon the east by Panjgúr and Kej, upon the south by the Indian Ocean, and upon the west by Núrámshír, Rúdbár, and the Báshákerd mountains.This country enjoys a variety of climates; almost unbearable heat exists on the Mekrán coast, we find a temperate climate on the hill slopes and on the slightly raised plains as at Duzek and Bampúr, and a cool climate in the mountainous districts Serhad and Bazmán. The heat at Jálq is said to be so intense in summer that the gazelles lie down exhausted in the plains, and let themselves be taken by the people without any trouble.

scholarly journals Art. IV.—The Bṛhat-Saṇhitâ or, Complete System of Natural Astrology of Varâha-mihira.

1873 ◽  
Vol 6 (1) ◽  
pp. 36-91 ◽  
Author(s):  
H. Kern
Keyword(s):  
Complete System ◽  
The South ◽  
The West ◽  
The North

An aerial city in the north is detrimental to the court priest; one in the east, is so to the sovereign; one in the south, to the commander of the troops; one in the west, to the prince royal. A white one is pernicious to Brahmans, a crimson one to Kshatriyas, a yellow one to Vaiçyas, and a dusky one to Çûdras.

scholarly journals Overcoming Severe Food Insecurity in Central Java Province of Indonesia Amidst Covid-19 Pandemic

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Yusuf Munandar
Keyword(s):  
Local Government ◽  
Food Insecurity ◽  
Research Method ◽  
Research Question ◽  
Descriptive Analysis ◽  
Indonesian Government ◽  
Central Java ◽  
Staple Foods ◽  
Government Data ◽  
Central Java Province

To overcome the problem of the severe food insecurity in the Central Java Province of Indonesia amidst the Covid-19 outbreak, the Indonesian government provided staple foods assistance to them. The research question is whether the provision of staple foods assistance will overcome the problem of severe food insecurity in Central Java Province of Indonesia? The purpose of this study was to determine whether the provision of staple foods assistance would overcome the problem of severe food insecurity in Central Java Province of Indonesia. This research method is a descriptive analysis using 2019 Susenas data obtained from BPS Indonesia. The result of the study is that the provision of staple foods assistance can not overcome the problem of severe food insecurity in Central Java Province of Indonesia because it is based on DTKS data and local government data which only covers 54.69% of all residents of Central Java Province who suffer from severe food insecurity. The recommendation of this research is the Indonesian central and local government so as to update DTKS data and local government data as soon as possible so that DTKS data and local government data can include all residents of Central Java Province who suffer from severe food insecurity so that they no longer suffer from severe food insecurity.

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