scholarly journals Pentingnya Perhitungan Biaya Produksi Untuk Penentuan Harga Jual Produk Aneka Kripik

2021 ◽  
Vol 13 (1) ◽  
pp. 62-70
Author(s):  
Jeanne Asteria Wawolangi ◽  
Anita Permatasari

The micro business is a marginal business type characterized by the use ofrelatively simple technology, a relatively small nominal level of capital, low accessto credit, and oriented towards local market needs. General problem faced inmanaging this business is the calculation of product costs, which are usually onlycalculated simply based on the purchase price of raw materials, while directproduction costs, because what is important is the smooth sale of these products. This study aims to assist micro-entrepreneurs in determining product costs, making it easier for business actors to determine the selling price of their products. This study uses a qualitative method.

2014 ◽  
Vol 2 (2) ◽  
pp. 165
Author(s):  
Ferry Duwi Kurniawan ◽  
Luluk Fauziah

The purpose of this study to analyze and describe the empowerment ofsmall and Medium Enterprises (SMEs) as reduction of poverty in Waru Rejovillage, Gempol Subdistrict, Pasuruan Regency as well as describe its supporting and inhibiting factors. This study used descriptive qualitative method. Data was collected through observation, interviews and documentation. The results of this study indicated the process of empowerment has been done by the government was limited to the provision of capital to develop Small and Medium Enterprises. In this empowerment, there are supporting factors included sufficient of labor,raw materials were cheap and easy to find, law of capital, the support fromapparatus village, supply raw materials were easy, agreement of selling price between group members. Meanwhile, inhibiting factor in this empowerment were inadequate or damaged on infrastructure, minimum assistance from the government, lack of waste disposal sites, and nothing of marketing products.


2018 ◽  
Vol 19 (2) ◽  
pp. 318
Author(s):  
Windasari Rachmawati ◽  
Abdul Karim ◽  
Abdul Manan

<p><em>This study research aim to identify whether the factors of DPK, NPF, Inflation and CAR have an effect on murabaha financing. The research method using multiple regression statistic test.One of the products of Islamic banks that are currently booming is Murabahah financing. Murabahah financing is the sale and purchase of goods at the price of origin with additional profits yanng agreed. The technical term of syari'ah murabahah banking is defined as an agreement agreed between Bank Syariah with customers, where the Bank provides financing for the purchase of raw materials or other working capital required by the customer, which will be repaid by the customer at the selling price of the bank (the purchase price of the profit margin bank) at the stipulated time. This study was conducted to examine the effect of DPK, NPF, INFLATION and CAR variables on murabahah financing in sharia banks registered in Indonesian banks during the period 2010-2015. The criteria for selecting samples using purposive sampling. The sample of research is 12 sharia banking companies.Based on the results of the analysis and discussion conducted it can be concluded that the independent variables in this study measured using the committee DPK, Inflation, NPF does not affect murabahah financing, this is because the murabahah financing is not well known public, when compared to mudharabah financing and mutlaqah financing . This can be seen on average during the years 2010 - 2015. DPK with a significance level of 0.522&gt; 0.005, inflation 0.415&gt; 0.005, and NPF 0.512&gt; 0.005.Capital asset ratio affects murabahah financing with a value of 0.001 &lt;0.005</em></p>


Author(s):  
J Aquarista Ingratubun ◽  
Frans G Ijong ◽  
Hens Onibala

Food fermentation is one of various food processing techniques that has sufficient benefits of nutrition values, and also contains lactic acid bacteria which potentially inhibit pathogenic bacteria, thus prolong shelf life of  products. Bakasang is a traditional fermented food from North Sulawesi since many years ago. Reported research of bakasang previously had described that lactic acid bacteria was the dominant isolates and therefore current research  aimed to isolate and identify the lactic acid bacteria which associated during fermentation day 1 and day 15, respectively. Raw materials used were 5 kg intestine and liver of skipjack brought from local market Bersehati Manado. The intestine and liver of skipjack were washed and smashed and mixed with 10% salt  and 5% rice  from weight of the samples and then filled into bottle to be fermented for 15 days. Every 3 days (1,3,6,9,12,15), the samples were collected and analyzed for total lactic acid bacteria by using Total Plate Count Method on de Mann Rogosa Sharpe Agar after incubation at 37°C for 24 h. The colonies  grown were transferred to Tryptic Soy Broth and followed by streaking them on Tryptic Soy Agar and the free growing colony on agar medium were isolated into slant agar which were used for biochemical test such as Gram’s staining, motility test, catalase test, oksidase test, H2S test, IMVIC test (Indole, Methyl Red, Voges Proskauer, Citrate) and carbohydrate fermentation. The results showed that Lactobacillus sp., Bacillus sp., Eubacterium sp., and Bifidobacterium sp. All these four bacteria were distributed from day 1 to day 15 of the fermentation process© Fermentasi bahan pangan merupakan salah satu dari sekian banyak teknik pengolahan makanan yang mempunyai banyak manfaat dari kualitas gizi, mengandung bakteri asam laktat sehingga menghambat bakteri patogen sehingga daya simpan lebih panjang. Bakasang merupakan makanan fermentasi tradisional masyarakat Sulawesi Utara yang sudah ada sejak lama. Penelitian yang telah dilakukan terhadap bakasang menghasilkan informasi bahwa terdapat bakteri asam laktat pada bakasang sehingga menjadi tujuan untuk mengisolasi dan identifikasi bakteri asam laktat selama proses fermentasi 1-15 hari. Bahan baku bakasang ialah jeroan (usus dan hati) ikan cakalang Katsuwonis pelamis sebanyak 5 kg yang diambil dari pasar Bersehati Manado. Sampel jeroan dibersihkan kemudian dihancurkan, ditambahkan garam 10% dan nasi 5% kemudian difermentasi selama 15 hari dengan mengambil tiap-tiap sampel setiap 1, 3, 6, 9, 12, dan 15 untuk dihitung jumlah bakteri asam laktat dengan menggunakkan metode Total Plate Count pada media de Mann Rogosa Sharpe Agar dan koloni yang tumbuh di tumbuhkan  kembali pada media Tryptic Soy Broth  dan digores kembali pada media Tryptic Soy Agar, koloni yang tumbuh digores pada media slant agar yang selanjutnya diidentifikasi bakteri asam laktat berdasarkan uji biokimia yaitu uji pewarnaan Gram, uji motility, uji katalase, uji oksidase, uji H2S dan uji IMVIC (Indole, MethylRed, Voges Proskauer, Citrate). Hasil menunjukkan bahwa selama proses fermentasi berlangsung terdapat 4 genera bakteri asam laktat sesuai yaitu Lactobacillus sp., Bacillus sp., Eubacterium sp., dan Bifidobacterium sp., ke 4 genera ini tersebar pada fermentasi hari 1 sampai hari ke 15©


2019 ◽  
Vol 3 (2) ◽  
pp. 140
Author(s):  
Harlina Harlina ◽  
Hadijah Hadijah ◽  
Kamaruddin Kamaruddin ◽  
Ernaningsih Ernaningsih

Tamangapa village, Ma’rang district is part of the community development program conducted by Universitas Muslim Indonesia in Pangkajene Kepulauan regency. The local shrimp farmers of Tamangapa village have been facing major issue due to expensive artificial feed and high mortality rate. In order to solve the needs of feed and high mortality rate for farmed fish or shrimp, the source of the natural ingredients using kopasanda leaves Chromolaena odorata L is required. The use of a natural ingredient is also used to prevent the vibriosis using simple technology such as the utilization of local raw materials which is affordable and locally available. The present community service aimed to provide the proper knowledge and skills to members of the fish/shrimp farmer’s group through counseling, training and mentoring. This community service program encouraged the local farmers to be able to utilize the local raw materials as a source of shrimp feed, use the feed pellet machine, and packaging leading to independent feed production. The participatory training method, lectures, forum group discussions, and practices of making shrimp feed and packaging were applied. The Implementation of the Community Partnership Program of Shrimp and Fish Cultivation Groups is independently able to produce organic fish or shrimp feed for farmer’s group leading to higher productivity of aquaculture.


Pharmaceutics ◽  
2021 ◽  
Vol 13 (8) ◽  
pp. 1186
Author(s):  
Carmen S. Favaro-Trindade ◽  
Fernando E. de Matos Junior ◽  
Paula K. Okuro ◽  
João Dias-Ferreira ◽  
Amanda Cano ◽  
...  

Nanoencapsulation via spray cooling (also known as spray chilling and spray congealing) has been used with the aim to improve the functionality, solubility, and protection of drugs; as well as to reduce hygroscopicity; to modify taste and odor to enable oral administration; and many times to achieve a controlled release profile. It is a relatively simple technology, it does not require the use of low-cost solvents (mostly associated to toxicological risk), and it can be applied for lipid raw materials as excipients of oral pharmaceutical formulations. The objective of this work was to revise and discuss the advances of spray cooling technology, with a greater emphasis on the development of lipid micro/nanoparticles to the load of active pharmaceutical ingredients for oral administration.


1977 ◽  
Vol 15 (1) ◽  
pp. 119-125 ◽  
Author(s):  
Andrew C. Coulson

An underdeveloped country wishing to establish a fertiliser industry ought surely to begin by examining the locally available raw materials. In Tanzania, for example, a report in 1961 drew attention to an anhydrite deposit at Kilwa which could have been used to produce cement, gypsum, and sulphuric acid.2 The latter if combined with ammonia from the oil refinery would have given ammonium sulphate, the fertiliser most commonly used in Tanzania. The report also noted three deposits from which phosphatic fertiliser could have been made. However, the development of these local resources was rejected on the ground that for plants of an efficient size the local market would not be able to absorb all the fertilisers.


2019 ◽  
Vol 4 (1) ◽  
pp. 30
Author(s):  
Neno Pratiwi ◽  
Andre Setiawan ◽  
Ilmi Cayono ◽  
Johan Trinanto

ABSTRAK Pada umumnya harga pokok produksi dalam akuntansi diartikan dengan jumlah biaya dari seluruh pemakaian yang telah dilakukan selama proses produksi atau kegiatan yang mana mengubah bahan baku menjadi produk jadi (produk siap pakai/siap saji). Tujuan penting dalam tugas ini yaitu memperhitungkan harga pokok produksi dari UD Mulya Jaya dengan menggunakan pendekatan variabel costing untuk mengetahui besarnya harga pokok pada setiap produk yang diproduksi. Pentingnya penentuan harga pokok produksi dapat dilakukan sebelum para usaha menentukan harga jual. Pendampingan ini bertujuan untuk membantu mencari dan menentukan harga pokok produksi yang dapat digunakan untuk menetapkan harga jual. Pendampingan ini dilakukan untuk membantu wirausaha dalam program kerja, yaitu bimbingan akuntansi dengan fokus perhitungan harga pokok produksi. Dalam menentukan harga pokok produksi pada UD Mulya Jaya dapat menggunakan pendekatan variable costing yang biasanya metode ini digunakan untuk semacam pengambilan keputusan dalam perusahaan. Melalui program pendampingan kewirausahaan didapatkan hasil perhitungan harga pokok produksi yang menggunakan pendekatan variabel costing. Hasil tersebut dapat menjadi suatu keputusan bagi UD Mulya Jaya untuk dapat menetapkan harga pokok produksi pada setiap produk telur asin. Kata Kunci : Kewirausahaan, HPP, Harga.   ABSTRACT In general, the cost of production in accounting is defined as the total cost of all uses that have been made during the production process or activities which convert raw materials into finished products (ready-to-use / ready-to-serve products). An important objective in this task is to calculate the cost of goods manufactured from UD Mulya Jaya by using a variable costing approach to find out the cost of goods on each product produced. The importance of determining the cost of production can be done before businesses determine the selling price. This assistance aims to help find and determine the cost of production that can be used to set the selling price. This assistance is carried out to help entrepreneurs in work programs, namely accounting guidance with a focus on calculating the cost of production. In determining the cost of production at UD Mulya Jaya, it can use the variable costing approach, which is usually used for a kind of decision making in a company. Through the entrepreneurship assistance program, the results of the calculation of the cost of production are obtained using the variable costing approach. These results can be a decision for UD Mulya Jaya to be able to set the cost of production for each salted egg product. Keywords: Entrepreneurship, COGS, Price


2013 ◽  
Vol 41 (2) ◽  
pp. 601 ◽  
Author(s):  
Jegatheswaran RATNASINGAM ◽  
Lim Tau WAI ◽  
Ganesh THANASEGARAN ◽  
Florin IORAS ◽  
Cristina VACALIE ◽  
...  

The forest products industry is an important socioeconomic sector to many developing countries, both in terms of foreign exchange earnings and employment. In the case of Malaysia, the industry has been one of the fastest growing manufacturing sectors in the country, driven primarily by comparative advantages derived from factor inputs. However, with increasing competition from other cheaper producing nations particularly China and Vietnam, the Malaysian forest products industry is forced to transform and move along the value-chain through innovation and value-addition. Although the government has played a pivotal role in providing a broad policy framework to support value-adding and innovative activities, success on the ground has been limited. The creativity environment, which is plagued with by low-wage economy, coupled with limited network between research, market and industrial enterprises have stifled innovation within the industry. The lack of information and the poor quality human capital has also contributed to the limited innovation within the forest products industry in the country. Against this background, most innovation within the industry is confined to the realms of alternative raw materials, with minimal technological and design variations. Although extensive research and development activities are undertaken, the commercialization potential of the research outputs is limited due to being not market-driven. Inevitably, innovation in the forest products sector must be based on market-needs and must be driven through technological and design change in order to ensure long-term competitiveness.


Author(s):  
Saidat Olanipekun Giwa ◽  
Maku Barbanas Haggai ◽  
Abdulwahab Giwa

In the recent time, there is increasing research in the area of alternative fuels as the exhausts of presently used petroleum-based fuels have been identified to have negative effects on the environment. Fuels produced from plant oils and animal fats have the tendencies of replacing petro fuels since they are renewable in nature. One of these renewable fuels is biodiesel. However, the homogenous catalyst used in biodiesel production has some drawbacks such as difficulty in separation from the fuel, soap formation and corrosiveness of the product mixture. In this work, the use of heterogeneous catalyst sourced from local raw materials (kaolin and eggshell) for the production of biodiesel from oil of desert date seed has been investigated. The kaolin obtained from Alkaleri Mining Site, Bauchi, was calcined in an oven at 800 °C for 3 h. The calcined kaolin was then chemically activated. Also, the eggshell-based catalyst was produced from raw eggshells after washing, drying, grinding, sieving using 0.3 mm sieve size and calcining at 900 °C for 3 h. Furthermore, the oil content of the desert date seed, which was acquired from a local market in Bauchi, was extracted via solvent extraction in a laboratory with a yield of 42%. Then, the biodiesel was subsequently prepared by mixing the oil, methanol and catalyst in a flat bottom flask and heating the mixture for a specified period. The catalyst concentration, methanol to oil ratio and time of reaction were subsequently varied to obtain the best yield. The results obtained revealed that an optimum yield of 29% could be obtained at methanol to oil ratio of 6:1 and a reaction time of 60 min using 1.5 g of eggshell-based catalyst while an optimum yield of 22% was obtained with 0.6 g for kaolin-based catalyst at a reaction time of 60 min and methanol to oil ratio of 4:1. It is recommended that further work should be carried out to improve on the yield of the biodiesel obtained using the heterogeneous catalysts.


Author(s):  
Rachel A. Horowitz ◽  
Marcello Canuto ◽  
Chloé Andrieu

At a basic level, the lowland Classic Maya economy was a complex web of prestige exchange, centralized distribution, and local market economies. While it is important not to consider the lowland Classic Maya economic system as monolithic, it is also as critical to understand how it articulated with the different levels of social hierarchy. In this chapter, we address the distribution of utilitarian goods in the ancient Maya economy through comparisons of lithic resources, particularly chert, in northwestern Petén and western Belize. We find that access to locally available raw materials affects the involvement of actors of differing sociopolitical status in lithic production and distribution.


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