scholarly journals Analisis Manajemen Keuangan pada Usaha Peternakan Kemitraan Ayam Broiler Skala Rakyat

2020 ◽  
Vol 5 (1) ◽  
pp. 37
Author(s):  
Taufan Daniarta Sukarno

Poultry sectors contributed 2,51% of GDRP in the Central Java Province, where Semarangcontributed 1.135.487 kg of Broilers chicken in 2016. Plasma-core partnership is one of the most used business cooperation types amongst the poultry farmers. Classification in poultry business scale divides into 3 classes, which were: Small Scale (≤5.000 heads), Medium Scale (5.001-10.000 heads) and Large Scale (>10.000 head). The purpose of this study is to estimate the operating cashflows and revenue. The benefit of this study is to detect the profits and anticipate losses in poultry farming. This study used Survey methods, location arrangement used purposive sampling and data collected by interviews with the owners. Data analysis used revenue and operating cash flow computation. The results of this study show the net revenue of this poultry farm is IDR.171.488.834, while the operating cash flows are IDR.170.286.117,65. The cost of chicken seedlings purchase and its feed is the most expensive amongst all subjects. Clustering results shows that this poultry was categorized as Small scale poultry, where it’s population is only 4.000 chickens, but are profitable and worthy to expand, and makes it one of the most longest-living poultry farms in the region

2019 ◽  
Vol 3 (1) ◽  
pp. 45-54
Author(s):  
Varadika Sarah ◽  
Ahmad Jibrail ◽  
Sudrajat Martadinata

Earnings Persistence is earning can reflect the earnimg priod next. In fact there are still companies that do not guarantee a persistent of earning. This study wished to examine ehe effect of operating cash flows, operating cycle, firm size, and the lever of debt both individually and simultaneously to earning persistence in service compnies of construction and building sector listed on Indonesia Stock Exchange period 2013-2016. The sampling technique using purposive sampling so than 9 sample companies were obtained. Data were analized using panel data with multiple regression then tested with the help of STATA 11 softwere.The result of this study are: operating cash flow, operating cycle, firm size there is not significant effect on earning persistence. While the level of debt has significant effect on earning persistence in service compnies of construction and building sector listed on Indonesia Stock Exchange period 2013-2016


2017 ◽  
Vol 8 (3) ◽  
pp. 206-211
Author(s):  
Thi Mai Thao Pham

To evaluate CO2 emission mitigation potential and cost effectiveness of rice husk utilization, Life Cycle Analysis was conducted for 9 scenarios. The results showed that, gasification is the most efficient CO2 mitigation. From cost analysis, the cost mitigation can be achieved by replacing the current fossil fuels in cooking scenarios. Among the power generation scenarios, it was found that 30MW combustion and 5MW gasification power generations were the most economically-efficient scenarios. The briquette combustion power generation appeared less cost-competitive than direct combustion, whilst the large-scale gasification scenarios and the pyrolysis scenarios give the increase in cost from the baseline. From the viewpoints of both CO2 and cost, it was indicated that the win-win scenarios can be the rice husk use for cooking, for large-scale combustion power generation, and for small-scale gasification. Để đánh giá tiềm năng giảm thiểu phát thải CO2 và hiệu quả chi phí của việc sử dụng trấu, phương pháp đánh giá vòng đời sản phẩm đã được thực hiện cho 9 kịch bản. Kết quả cho thấy, khí hóa trấu để sản xuất điện có tiềm năng giảm phát sinh khí CO2 nhiều nhất. Kết quả phân tích chi phí cho thấy việc giảm thiểu chi phí có thể đạt được khi thay thế sử dụng nhiên liệu hóa thạch trong kịch bản dùng trấu cho nấu ăn. Giữa các kịch bản về sản xuất điện, hiệu quả kinh tế cao nhất trong trường hợp đốt trực tiếp trấu để sản xuất điện ở quy mô công xuất lớn (30MW) và khí hóa ở quy mô trung bình (5MW). Trường hợp dùng củi trấu không mang lại hiệu quả kinh tế so với dùng trực tiếp trấu để phát điện. Hai trường hợp dùng trấu để sản xuất dầu sinh học và khí hóa gas công suất lớn (30MW) cho thấy chi phí tăng cao so với điều kiện biên. Kịch bản cho kết quả khả thi về hiệu quả kinh tế và giảm phát thải CO2 là dùng trấu để nấu ăn, đốt trực tiếp để phát điện công suất lớn và khí hóa công suất trung bình.


2018 ◽  
Vol 39 (3) ◽  
pp. 1211
Author(s):  
Flávio De Moraes ◽  
Marcos Aurélio Lopes ◽  
Francisval De Melo Carvalho ◽  
Afonso Aurélio de Carvalho Peres ◽  
Fábio Raphael Pascoti Bruhn ◽  
...  

This study investigates the cost-effectiveness of 20 demonstration units (DUs) belonging to the "Balde Cheio" program. The units in question are from the state of Rio de Janeiro, Brazil, dating from January to December 2011, and are sorted according to the scale of production (small, medium and large). The data were analyzed using Predictive Analytical software (PASW) 18.0. The scale of production influenced the total cost of milk production, and therefore profitability and cost-effectiveness. The large-scale stratum showed the lowest total unit cost. The positive results in medium and large scales in milk production lead to optimal conditions for long-term production, with the capitalization of cowmen. The items regarding the effective operating cost (EOC) with the biggest influence on the costs of dairy activity in the small scale stratum were food, energy and miscellaneous expenses. In the medium scale, these were food, labor force, and miscellaneous expenses. Finally, in the large scale, they were food, labor force and energy. In the small and large scale, the items regarding the total cost with the biggest influence on the costs of dairy activity were food, labor force, and return on capital, while in the medium scale, they were food, return on capital, and labor force. The average break-even point of 14 of the DUs was higher than the average daily production.


Author(s):  
Stefan Dierkes ◽  
Ulrich Schäfer

Abstract Corporate valuation often relies on the assumption of a constant and homogenous growth rate. However, large firms frequently (re)balance their activities by diverting cash flows from some business units to fund investments in other units. We develop a value driver model of terminal value for a firm with two units. The model relaxes common assumptions and allows for cross-unit differences in the return on invested capital. We consider intra-unit and cross-unit investments and show their implications for firm value and the long-term development of key accounting variables. Our results help characterize business unit strategies that can be reconciled with popular firm strategies such as the constant payout and constant growth strategies. We find that popular valuation methods that assume both constant payout ratios and constant growth rates (e.g., Gordon and Shapiro, Manage Sci 3:102–110, 1956) constitute a restrictive special case of our model and should only be applied to firms with homogenous business units. We use a simulation analysis to compare our results with alternative valuation models and to illustrate the economic relevance of our findings. The simulation shows that an accurate depiction of business unit strategy is particularly useful if firms plan large-scale cross-unit investments into business units with high returns and if the cost of capital is low.


2020 ◽  
Vol 66 (No. 9) ◽  
pp. 361-367
Author(s):  
Mehran Nasiri

In this study a new method of locating culverts is presented with the composition of achieved discharge from hydrological analysis and simulated forest roads in RoadEng 3D simulator to improve drainage condition. Locating culverts was performed on a small scale (1:20 000, using GIS) and large scale (1:2 000, road geometric design simulator). The small-scale study regarding the achieved discharge from streams shows that the installation of some culverts is not necessary. The large-scale study also showed that the geometric design of forest road has a significant effect on locating culverts and its accuracy. To improve drainage conditions 6 culverts and 2 waterfronts taking into account the geometric design of forest road, hydrological conditions and appropriate intervals (155 m) have been proposed. No installation or lack of accuracy to find the best location of culverts may result in the occurrence of creep and landslide, so the cost of destruction would be several times higher than the cost of technical buildings construction.


2017 ◽  
Vol 5 (2) ◽  
pp. 183 ◽  
Author(s):  
Puput Widodo ◽  
Ria Lumintuarso

Penelitian ini mengadaptasi penelitian dan pengembangan pendidikan model Borg & Gall dengan menyederhanakan menjadi 2 tahapan sebagai berikut (1) tahap pra-pengembangan, tahapan ini meliputi (a) kajian literatur dan penelitian relevan dan (b) studi lapangan, (2) tahap pengembangan, tahapan ini meliputi (a) penyusunan draf, (b) validasi ahli, (c) uji coba model skala kecil, (d) uji coba model skala besar, dan (e) produk akhir. Uji coba skala kecil dilakukan terhadap 30 anak kelas atas SDN Aditirto Pejagoan Kebumen, Provinsi Jawa Tengah. Uji coba skala besar dilakukan terhadap 130 anak kelas atas dari SD Negeri 1 Karangpoh, 26 siswa SD Negeri 1 Logede, 22 siswa SD Negeri 4 Pejagoan, 24 siswa SD Negeri 1 Kebulusan, dan 30 siswa SD Negeri 3 Kebulusan Kecamatan Pejagoan, Kabupaten Kebumen, Provinsi Jawa Tengah. Instrumen yang digunakan untuk mengumpulkan data adalah wawancara, kuisioner penilaian karakter permainan tradisional, kuisioner observasi pengembangan permainan tradisional, kuisioner observasi keefektifan model permainan tradisional, kuisioner penilian observasi ahli media, dan kuisioner evaluasi siswa. Hasil penelitian berupa pengembangan model permainan tradisional terdiri dari 3 jenis permainan yaitu: (1) permainan goteng, (2) lari papan/segi empat, dan (3) kasti tangan. Berdasarkan penilaian para ahli materi dan guru penjasorkes dapat disimpulkan bahwa pengembangan model permainan tradisional yang disusun sangat baik dan efektif, sehingga model permainan layak digunakan untuk pembelajaran pendidikan jasmani pada siswa kelas atas. Developing Models of Traditional Games to Build Characters of Elementary School Students of Upper Grades AbstractThe study was conducted through two stages by adapting the research and development of educational models Borg & Gall as follows (1) pre-development stage, this stage include (a) review of relevant literature and research, and (b) field studies, (2) the development stage, this stage include; (a) drafting, (b) validation expert, (c) testing of small-scale models, (d) testing large-scale models, and (e) of the final product.The small-scale tryout was conducted by involving 30 students of upper grades of state elementary schools (SES) of Aditirto, Pejagoan sub-district, Kebumen regency, Central Java porovinsi. The large-scale tryout was conducted by involving 130 students of upper grades of SES 1 of Karangpoh, 26 students of SES 1 of Logede, 22 students of SES 4 of Pejagoan, 24 students of SES 1 of Kebulusan, and 30 students of SES 3 of Kebulusan Pejagoan sub-district, Kebumen regency, Central Java porovinsi. The data collecting instruments were an interview guideline, a questionnaire to assess characters of traditional games, a questionnaire to assess the traditional game development, a questionnaire for the assessment by the media expert, and a questionnaire for the evaluation by students. The results of the study of the development of models of traditional games were three types of games, i.e: (1) goteng game, (2) board/rectangle running, and (3) hand kasti. Based on the assessment by the materials experts and the teachers of physical, sports, and health education, it could be concluded that the developed modals of traditional games were very good and effective so that they were appropriate to be used in the learning physical education for the students of upper grades.


2021 ◽  
Vol 232 ◽  
pp. 01002
Author(s):  
Dewi Sahara ◽  
Aryana Citra Kusumasari ◽  
Agus Hermawan

Farmers commonly use seed bulbs in shallot farming. Therefore it is required to conduct a demonstration plot to promote the technology of true shallot sheet (TSS). The study aims to determine the performance of the newly seedling technique and determine the perceptions and preferences of farmers towards shallot farming, in Padang Village, Tanggungharjo Sub- District, Grobogan District, in September - November 2018. The study used a demonstration plot of shallot farming using seedling and survey methods to the 30 shallots farmers. Financial analysis (BCR and MBCR) was used to determine the performance of shallot farming, while farmers' perceptions and preferences were analyzed descriptively with scoring techniques. The results showed that even though the cost of shallot farming using seedling was higher, it resulted in higher production (BCR 2.76 vs 0.25). The TSS using as planting material against bulbs was also beneficial since the MBCR value was 5.64, implying that the seedling technique was more profitable than seed bulbs using. With these significant results, farmers stated a high perception of shallot farming using seedling, indicated a high level of preference, which is 73.33 - 93.33%. Based on these results, the government should widely disseminate the TSS to shallot farmers.


Author(s):  
Mohamed Ariff ◽  
Lina Suranto

This paper attempts to fill a void in the finance literature by reporting the reliability of theoretical valuation models against the market values of banking corporations. The dividend, operating cash flows and the free cash flow valuation approaches are operationalised to estimate fair values of banks. These values are then compared with market values. This results, using the Theil’s U-coefficient, show that the operating cash flow approach provides estimates that are better than the naïve model estimates. The other two approaches produced results no better than the naïve model. A probable reason for the poor performance of the free cash flow approach is suggested. Outsider’s estimation of investment values needed for free cash flow calculation is likely to introduce serious errors irrespective of the theoretical bases of models widely used in the industry.  


2018 ◽  
Vol 7 (3.34) ◽  
pp. 46
Author(s):  
Mariyappan K ◽  
Karthick N ◽  
Aasik Ahamed.N ◽  
Gopinath S ◽  
Pradeep. S ◽  
...  

During this generation many projects and inventions are invented to reduce the man power, time, and difficulties of the work. But still some small types of works are only based on the man power because of the cost price of invention and difficult of handling of inventions. This designed and fabricated hydraulic bar bending equipment is used for bending rods, strips, angles, and bars. During some period a type of hydraulic rod bending machines only used on large scale and industrial works. In our type we simplified the design suitably for small scale construction based rod bending works.  


2018 ◽  
Vol 7 (01) ◽  
pp. 33
Author(s):  
Meilianta Br Peranginangin ◽  
Cathrin Mutiara Saragih ◽  
Hantono Hantono ◽  
Namira Ufrida Rahmi ◽  
Siti Tiffany Guci

This study aims to determine the effect of asset structure, operating cash flow, and profitability on debt policy in property and real estate companies in the Indonesia Stock Exchange in 2013-2017. The analytical method used is multiple linear regression, F test and t test. The results of the analysis of this study indicate that the structure of assets, operating cash flows, and profitability have a simultaneous effect on debt policy. Meanwhile the analysis partially shows that the asset structure, operating cash flows, and profitability do not partially affect debt policy.


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