scholarly journals ANALISIS PENDAPATAN DAN PROFITABILITAS PADA PETERNAKAN SAPI PERAH SUMBER MULYA DI KABUPATEN KEPAHIANG

2021 ◽  
Vol 5 (2) ◽  
pp. 41-49
Author(s):  
dadang suherman ◽  
◽  
Sutriyono Sutriyono ◽  
Riko Herdiansah ◽  
◽  
...  

ABSTRACT The study was purposed to find out income and profitability was achieved by a Sumber Mulya dairy farm. Research was held in July – Agust 2018 in Sumber Mulya dairy farm Kepahiang. The methods used in this research is case study method. Primary Data obtained through interviews with the respondents and recording. Data obtained for time 12 months on technical aspects and financial data covering production costs, data revenue, income data, the amount of data the data the amount of milk production and livestock lactation. Secondary data retrieved from the data contained in these farms. Data analysis used analysis formulas use income and profitability ratios. The result showed that Sumber Mulya Dairy cattle farm was net incomeaverages per month is Rp. 5,427,176,91 with the number of 7.00 averagecows lactation flat tail. Total cost per month of Rp.10,032,823.29 Profitability achieved by the company said 10,78% profitable because the value of profitability is greater than the interest rate a bank of 4.35%. Key word : income, dairy farm, profitability, dairy farm, milk production

Author(s):  
Muhammad Irsan Y Hi Wahid ◽  
Puji Handayati ◽  
Rizky Firmansyah

The purpose of this study was to determine how the accounting treatment of biological assets according to the SAK-ETAP perspective regarding recognition, measurement, reporting and disclosure of financial statements. Suggest that you record financial reports according to SAK ETAP standards so that they can be used as decision-making materials for Oro-oro Ombo's dairy farms. reporting of biological assets in accordance with standards and also in accordance with existing facts can be profitable in the dairy farming business in the future. This research is a qualitative research with a case study research type. The subjects of this study were Oro-oro Ombo's dairy farm and the research object was dairy cows. The primary data used in this study are the results of interviews with informants who are directly responsible for managing the cattle farm business. Meanwhile, secondary data is used to support the primary in the form of documents that are related to the object of research. The results showed that the recognition of biological assets in the form of cows in accounting treatment according to cattle breeding is recognized as fixed assets and the measurement of biological assets is measured at fair value or equal to market prices. The reporting carried out by the farm includes a simple report that only shows the amount of income received for a month and also records the expenses incurred by the farm. Disclosure of biological assets on farms in the form of dairy cows contains a policy that does not recognize the classification of assets based on assets based on the productive life of the assets. So that the biological assets on Oro-oro Ombo's dairy farm, starting from recognition, measurement, reporting and disclosure are not in accordance with SAK-ETAP standards.


Author(s):  
Annisa Indah Kartika ◽  
Sara R. Qanti

ABSTRAKPeningkatan produksi susu di Indonesia masih belum mencukupi kebutuhan konsumsi susu diIndonesia yang juga terus meningkat. Koperasi Produksi Susu (KPS) hadir untuk memfasilitasi parapeternak sapi perah. KPS tidak dapat menjalankan seluruh kegiatannya sendiri maka KPS menjalinkerja sama dalam memenuhi sarana produksi, distribusi, kualitas, dan kontinuitas. Tujuan penelitianini adalah untuk mengetahui pola dan keragaan kemitraan yang terjadi pada KPS Bogor. Penelitiandilakukan di KPS Bogor di Jln. Baru Kedung Badak, Kelurahan Kedung Badak, Kecamatan TanahSareal, Kota Bogor, Jawa Barat. Penelitian dilakukan dengan desain deskriptif kualitatif dan teknikpenelitian studi kasus. Responden dan informan ditentukan dengan sengaja. Data yang digunakanadalah data primer dan sekunder. Hasil penelitian menunjukkan bahwa KPS Bogor memiliki enamperusahaan mitra yaitu PT. AMS, CV. MAJU, Cimory, Indolakto, Nutrifood, dan Unican. Hanya satudari enam perusahaan ini yang memiliki perjanjian tertulis yaitu PT. AMS dalam bentuk Kerja SamaOperasi (KSO). Perjanjian tidak tertulis dengan Indolakto, Cimory, Nutrifood, dan Unican dalambentuk kemitraan subkontrak, dan CV. MAJU dalam bentuk vertical forward linkage. Dalampelaksanaan kerjasama antara KPS dan mitra, banyak proses yang dilakukan secara spontan.Kata kunci: susu, keragaan, kemitraan, kerja sama bisnis, spontanABSTRACTMilk production in Indonesia is still insufficient to fulfil increasing milk consumption in Indonesia.West Java is one of the largest milk production centre in Indonesia and also place where there aremany milk production cooperatives (MPC). MPC presents to facilitates the dairy farmers. MPC wasnot able to run the entire business itself, then it cooperates with various partners in term ofproduction facilities, distribution, quality control, and continuity. The purpose of this study is todetermine the pattern and the performance of partnerships at the MPC in Bogor. The study wasconducted at the MPC in Bogor located at Jln. Baru Kedung Badak, Kedung Badak Village, TanahSareal District, City of Bogor, West Java. Descriptive design and a qualitative case study researchtechnique were used in this study. Primary data were collected by using participant observation andinterviews. Both primary and secondary data were used in this study. Important results suggest thatMPC in Bogor has six partner companies, namely PT. AMS, CV. MAJU, Indolakto, Cimory,Nutrifood, and Unican. Only one (PT. AMS) of these six companies has written agreement and inform of Joint Operation. The unwritten agreements with Indolakto, Cimory, Nutrifood, and Unicanare in subcontract partnerships form, and CV. MAJU is in vertical forward linkage form. In theimplementation of partnerships, many processes are carried out spontaneously.Keywords: milk, the performance, partnerships, business collaboration, spontaneous


2019 ◽  
Vol 2 (1) ◽  
pp. 67-85
Author(s):  
Supardi Rusdiana

The study was conducted in Cikoneng Village, Pasirjambu Subdistrict, West Bandung Regency, Bandung West Java Province in 2018. The study used a survey of 27 dairy farmers in a way to share the results (Paro). Primary data and secondary data were analyzed descriptively, quantitatively and economic analysis. The purpose of this study is to analyze the financial economy of dairy cattle business by means of profit sharing (Paro) in farmers. The results of the study show that milk production of dairy cows produced by farmers every day is an average of 14.12 liters/day. Production costs for dairy cattle business are IDR.300.317.000 /year. The results of the calculation of breeder labor with the amount of labor costs amounting to IDR.5.635.000/year or 276.75/Hok/year.The advantages of farmer IDR 2.187.808/month with B/C of 2.3. Dairy cows belonging to farmers and property owned by investors are still maintained by the dignitaries, as investments, to produce calves and milk production. Economically, the financial value of B/C >1, or the business of dairy cows for profit sharing (Paro), can continue the business.    


ZOOTEC ◽  
2015 ◽  
Vol 35 (2) ◽  
pp. 275
Author(s):  
Ray Paksi Labodu ◽  
Erwin Wantasen ◽  
M T Massie ◽  
F. N.S Oroh

ABSTRACT FINANCIAL ANALYSIS OF DAIRY CATTLE FARM IN TOMOHON CITY (CASE STUDY AT THE RAMULU SANGKOR FARMER GROUP). Study was conducted to analyze feasibility of the Ramulu Sangkor farmer group in Tomohon city. Study was implemented using survey method in the case study of the farm. Data were taken directly to thefarmer as primary data and taken from related institution as secondary data. Survey was done for March to April 2015. Data were analyzed using infestation criteria analysis including NPV, BC Ratio, IRR, ROI and profit analysis. Results showed that total investment were IDR 721.599.633/year and total receipt were IDR 951.217.667/year, of selling milk product and biogas. Therefore, it can be concluded that the Ramulu Sangkor farmer group was feasibly operated with NPV of IDR 448,929,526.-; BC Ratio of 2.880; IRR of 50.05, ROI of 41.82 and profit value of IDR 229.618.034.- for one months.   Keywords: Dairy Cattle, Finance, Ramulu Sangkor Farmer Group


Author(s):  
Margaret Kamau ◽  
Isabella Sile

Absrtact This study investigated the influence of business environment efficiency on competitiveness of locally manufactured goods by Autosterile East Africa, Kenya. This study used case study design. This study sampled 69 respondents, including 8 top level employees, 22 middle level employees and 39 lower level employees in Autosterile East Africa. Census sampling was used to select the respondents. Secondary data was obtained from the Autosterile East Africa publications that touches on determinants of competitiveness. Questionnaires used in the survey formed the primary data and was analyzed by use of Statistical Packages for Social Science version 23. Linear regression analysis was done to test the relationship between the independent and dependent variables. The study findings led to the conclusion that business environment efficiency have a positive relationship with competitiveness of locally manufactured goods. The findings revealed that business environment efficiency is significant determinant of competitiveness of locally manufactured goods. It was found out that the demand for goods and services and political stability influences competition of goods and services. The regulations dictate the competition among companies and supply of goods and services controls a firm's competitive advantage. Keywords: Business environment efficiency, competitiveness, Locally manufactured goods, Autosterile East Africa.


2021 ◽  
Author(s):  
Abdu Kamil

Abstract Background: Entrepreneurship is essential in creating, fulfilling and forming a healthy economy. This study is conducted to investigate Factor Affecting on Entrepreneurial Intention: The case study on Wollo University Students. Some studies have been done in this area but only a few were conducted in Ethiopia. This research aims to address the gap that exists due to the weakness of previous studies to verify the factors that affect entrepreneurial intention and provide more clarification on the topic. Methods: For the purpose of this study explanatory research design was employed. The researcher used stratified random sampling to classify all participants into seven colleges and one school of law. From each stratum proportionally by using purposive sampling to select 226 respondents with graduate students from college of business and economics for the desire of the study. Both primary and secondary data were collected. Primary data were collected through structured questionnaire from 210 students. Secondary data were collected from previous studies and used as reference. Results: The correlation and regression analysis has been applied to see the relationship and how independent variables influence entrepreneurial intention. From the analyses it is confirmed that demographic factors have statistically insignificant effect on entrepreneurial intention, while personal factors, environmental factors and family background have a statistically significant effect on entrepreneurial intention. Conclusions: Based on the findings it is concluded that demographic factor does not affect entrepreneurial intention while personal factors, environmental factors and family background affect entrepreneurial intention.


2021 ◽  
Vol 7 (3) ◽  
pp. 987
Author(s):  
Devi Merina Tuz Sa’diyah ◽  
Ahmad Ahmad ◽  
Nilna Sa’adayah

<p>The focus of this research is to describe the strategy of adversity quotient for the management of the Community Learning Activity Center (PKBM) to develop innovations in turning barriers into opportunities for non-formal education programs. Qualitative research with this type of case study was carried out at PKBM Mentari, using structured interviews as the primary data collection method, in order to obtain primary data and document matrix methods to obtain secondary data. the data were analyzed using interactive techniques belonging to Miles and Huberman with the stages of data reduction, data presentation and conclusion drawing. The results of this study are the adversity quotient strategy that generally implemented by PKBM is very good, this can be seen from the indicators including: 1) Organizing learning activities flexibly in terms of time, so that it does not interfere with the daily activities of the community; 2) Provide learning at affordable costs so as not to burden the community in participating in learning; 3) Making the community the main partner in the continuation of teaching and learning activities at PKBM and 4) Building synergies with local village officials. The relatively short research time is the main limitation in compiling this study, so that it only maximizes the statements of the main informants. </p><p><strong> </strong></p>


2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Ahmad Dimyati

ABSTRAKPenelitian ini bertujuan untuk mengetahui (1) metode identifikasi masalah Public Relations pada LAZ Dompet Dhuafa; (2) proses perencanaan dan pemrograman LAZ Dompet Dhuafa; (3) strategi aksi dan komunikasi LAZ Dompet Dhuafa; dan (4) proses evaluasi program LAZ Dompet Dhuafa. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus eksploratif jenis single case holistic. Data primer dalam penelitian ini diperoleh melalui wawancara mendalam, sementara data sekunder bersumber dari studi pustaka dan dokumentasi. Hasil penelitian menunjukkan bahwa LAZ Dompet Dhuafa tidak melakukan riset khusus terkait perencanaan program; riset yang dilakukan hanya melalui fakta-fakta baru di lapangan melalui program-program yang sudah ada sebelumnya. Perencanaan program tematik dan nontematik LAZ Dompet Dhuafa dilakukan melalui rapat kerja tahunan, sementara pesan utama yang ingin disampaikan kepada pihak eksternal disampaikan melalui website resmi dan media sosial. Adapun evalusi program yang dilakukan tidak melibatkan publik eksternal. Kata Kunci: Manajemen Public Relations, zakat, Dompet Dhuafa ABSTRACTThis study aims to determine (1) the method of identifying problems of Public Relations at LAZ Dompet Dhuafa; (2) the planning and programming process of LAZ Dompet Dhuafa; (3) the strategy of action and communication of LAZ Dompet Dhuafa; and (4) the evaluation process of the LAZ Dompet Dhuafa program. This study uses a qualitative method with an explorative case study approach and single case holistic. The primary data in this study were obtained through in-depth interviews, while the secondary data were obtained from literature and documentation. The results of the study show that LAZ Dompet Dhuafa does not conduct specific research related to program planning; the research only carried out through new facts in the field through the pre-existing programs. The planning of thematic and non-thematic program is carried out through annual work meetings, while the main message to be conveyed to public (external) is delivered through the official website and social media. Meanwhile, the evaluation of the program did not involve the external public. Keywords: Public Relations management, zakat, Dompet Dhuafa


ZOOTEC ◽  
2018 ◽  
Vol 38 (1) ◽  
pp. 235 ◽  
Author(s):  
Wiwit Hasan ◽  
A H.S Salendu ◽  
N M Santa ◽  
F N.S Oroh

ABSTRACT ANALYSIS OF PROFIT AND BREAK-EVEN ON BROILER FARM WITH BUSINESS PARTNERSHIP PATTERN (Case Study at Tetey village, Dimembe District of North Minahasa Regency). The objectives of this study were 1) to determine the pattern of partnerships business broiler farm at Tetey village with   DMC company, 2) to analyze the profit of  broiler farms run through a partnership pattern, 3) to analyze the breakeven point on a broiler farm run through a partnership pattern. Case study method was used on broiler chicken farm with the partnership model. The primary data obtained through observation and direct interviews with business owners of broiler chicken farms by using a questionaire. Secondary data were obtained from agencies associated with this research such as the Office of Agriculture, District Office. The results of study revealed that 1) Partnership pattern run by broiler breeders at Tetey village provided the doc, as many as 10,000 heads / period, including feed, vitamins and medicines, while farmers supplied cage and supplies, water, electricity, as well as labor and land. In addition, Broiler prices were IDR 18,000 / kg as fix price, 2) total profit of broiler farm at Tetey village through a partnership pattern were IDR 53,159,675 / period or IDR 22,149,685 / month, and 3) the number of breakeven point on broiler farm at Tetey village run with a partnership pattern were 18,691 head, or on the sale of IDR 958,644, 442.Keywords: breakeven point, partnership pattern, broiler farm.


2021 ◽  
Vol 905 (1) ◽  
pp. 012122
Author(s):  
H P Pramana ◽  
S Hastjarjo ◽  
Sudarmo

Abstract This study explains millennial and Gen-Z attitudes, perspectives, and behaviors in implementing the eco-office concept. As a qualitative method study, the study uses primary data through semi-structured interviews and secondary data collected from reports, public/private publications, and census results, using the Yin case study model as data analysis. The study results reveal that the biggest challenge in implementing new policies is self-thinking. Leaders, as change agents, play an essential role in penetrating messages that make them act pro-environment. The reward system will be very effective, especially providing satisfaction for self-actualization. The findings of this study have implications for policymakers as input. For example, the results show that social media plays a crucial role in increasing environmental awareness. In addition, simple shifts such as electronic media use at work will cut the file chain, making it more effective and favored by young people. They understand the consequences of their actions on the environment and have the education, motivation, and social awareness to participate in the green movement. However, beliefs and actions are not fully integrated, and investigating and understanding their behavior and unique needs in the workplace will lead employees to integrate and succeed together to support the environment.


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