scholarly journals Pengembangan Agroindustri Olahan Terong Belanda di Kabupaten Wonosobo Jawa Tengah

2020 ◽  
Vol 5 (1) ◽  
pp. 39-49
Author(s):  
Eni Istiyanti ◽  
Francy Risvansuna Fivintari ◽  
Elita Khairunnisaa
Keyword(s):  
Quantitative Analysis ◽  
Research Method ◽  
Fruit Juice ◽  
Value Added ◽  
Secondary Data ◽  
Added Value ◽  
Primary Data ◽  
The Government ◽  
Processed Products ◽  
Industry Needs

Tamarillo has soft characteristics and contains a lot of water so they are easily damaged if stored in fresh form, therefore it is necessary to have post-harvest handling in the form of processing in order to extend the shelf life. The study aims to analyze the costs, income, and profits, as well as the feasibility seen from the R / C, break event point (BEP), and the added value of various tamarillo processed products. The study was conducted in a survey of all tamarillo processed agroindustry in Wonosobo Regency, which amounted to 6 agroindustries. The research method used is descriptive quantitative analysis. The study uses primary data obtained through interviews and secondary data by means of documentation. Tamarillo processed products consist of candied, fruit juice, dodol, wajik, and candied pumpkin. The results showed that the production of candied tamarillo is the most compared to other processed products and can generate the greatest income and profits. All tamarillo processed products are feasible based on R/C, BEP, and value-added criteria. The development of tamarillo agro-industry needs the support of the government and related parties to provide education to consumers about the benefits of tamarillo.

Potensi dan Strategi Pengembangan Kawasan Minapolitan Kertasari Kabupaten Sumbawa Barat

2020 ◽  
Vol 5 (6) ◽  
pp. 192
Author(s):  
Muhammad Nursan ◽  
Sharfina Nabilah ◽  
Ni Made Wirastika Sari
Keyword(s):  
Development Strategy ◽  
Swot Analysis ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Animal Husbandry ◽  
Added Value ◽  
Primary Data ◽  
The West ◽  
The Government ◽  
Processed Products

The development of the fisheries and marine sector absolutely must be done to increase the production and competitiveness of fisheries and marine products. The Government of Indonesia has established several areas as minapolitan areas, one of which is West Sumbawa Regency as a minapolitan area for seaweed development. Besides seaweed, the minapolitan area has many other potentials that can be developed to improve the competitiveness and added value of the minapolitan area. Therefore, the purpose of this research is to find out the potential of the Minapolitan Area, analyze the internal and external factors of the Minapolitan Area, and formulating the development strategy of the West Sumbawa Regency Minapolitan Area. This research was conducted from October to December 2020, in Labuhan Kertasari Village, Taliwang District, West Sumbawa Regency, which was selected by purposive sampling. The data used include primary data from the interview results of respondents and secondary data from several related agencies. Analysis of the data used is descriptive analysis and SWOT analysis. The results showed that the West Sumbawa Regency minapolitan area apart from being a seaweed development area also has other potentials such as capture fisheries, marine and inland aquaculture, tourism (small islands, beaches, seaweed education), agricultural food crops, plantations, and animal husbandry. West Sumbawa Regency Minapolitan area development strategy, is a SO (Strengthness-Opportunity) strategy, which is a strategy that utilizes the strengths to seize opportunities or aggressive strategies which include Encouraging investment in the Minapolitan area, Diversifying fishery and agricultural processed products, Increasing development and optimizing use facilities and infrastructure of production, processing and marketing activities of agricultural products in a broad sense and tourism, increasing the potential of agriculture and fisheries and tourism in order to expand employment opportunities and facilitate and accelerate licensing and investment service rules.

scholarly journals Value-added model of basic mathematics-physics training in engineering students

2021 ◽  
Vol 10 (12) ◽  
pp. 528-536
Author(s):  
Henry de Jesús Gallardo Pérez ◽  
Mawency Vergel Ortega ◽  
Marling Carolina Cordero Díaz
Keyword(s):  
Engineering Students ◽  
Mathematical Thinking ◽  
Educational Institution ◽  
Value Added ◽  
Secondary Data ◽  
Added Value ◽  
Primary Data ◽  
First Semester ◽  
Physics Courses ◽  
The University

The added value in education refers to the contribution that the educational institution effectively makes to student learning, expressed as the growth in knowledge, skills and abilities, in a period of time, as a result of their educational experience. The objective of the research is to determine the added value of the academic work of the Universidad Francisco de Paula Santander in the development of physical- mathematical thinking in engineering students and the estimation of a mathematical model that allows its valuation. In model allows analyzing the trajectory of the group of engineering students who entered in the first semester of 2018 and involves endogenous and exogenous variables associated with the process. The research is framed in the quantitative paradigm, descriptive, multivariate and correlational. We work with two types of data, the secondary data are constituted by the students’ grades in 2018 and 2019, this information may present biases because they are different courses with different teachers, however, it allows to see the evolution of students in calculus, statistics and physics courses. Primary data were obtained from a test applied in 2018 and a similar test applied in 2019, graded using item response theory. Results were compared and differences were evaluated to estimate the contribution effectively made by the university.   

scholarly journals INCOME TAX FROM EXCESS OF VAT ON THE SALE OF USED MOTOR VEHICLES

2021 ◽  
Vol 2 (2) ◽  
pp. 87-102
Author(s):  
Waidatin Nur Azizah
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Value Added ◽  
Secondary Data ◽  
Motor Vehicles ◽  
Primary Data ◽  
Selling Price ◽  
Directorate General ◽  
Used Car ◽  
Depth Interviews

Sales of used motor vehicles in Indonesia are subject to Value Added Tax (VAT) of 10% of the selling price and are charged to consumers. Value-Added Taxes collected when delivering to consumers are called output taxes. According to PMK Number 79 of 2010, Taxable Entrepreneurs (PKP) who sell retail used motor vehicles credit and input tax of 90% of the output tax. Therefore, PKP remits the payable VAT to the state treasury at 1% of the selling price. As a result, there is a more difference of 9% of the selling price paid by consumers and not deposited in the national treasury. According to research, this 9% excess is income for entrepreneurs and may be subject to income tax. However, no regulations are governing further regarding the taxation of this excess. The purpose of this study is to determine the potential income tax on the excess of VAT on the sale of motorcycles and used car retail. The research method used is descriptive qualitative using primary data and secondary data. Primary data is obtained directly from data sources, namely in-depth interviews with practitioners and academics in taxation at the Fiscal Policy Agency and the Directorate General of Taxation. The results of this study are that there is considerable potential regarding aspects of income tax on the excess of VAT on retail sales of used motorcycles and cars

PERLINDUNGAN HUKUM BAGI RSUD DR. MOEWARDI SURAKARTA TERHADAP KETERLAMBATAN PEMBAYARAN KLAIM OLEH BPJS KESEHATAN

2020 ◽  
Vol 8 (1) ◽  
pp. 42
Author(s):  
Asna Zamharira ◽  
Arief Suryono
Keyword(s):  
Health Insurance ◽  
Health Services ◽  
Research Method ◽  
Legal Protection ◽  
Secondary Data ◽  
Primary Data ◽  
Cooperation Agreement ◽  
Insurance Program ◽  
Health Insurance Program ◽  
The Government

<p>Abstract<br />This articles aims to find out how legal protection for health facilities is towards late payment of claims by BPJS Health. The research method used in writing this law is a normative juridical research method that is research that uses secondary data or literature that is supported by primary data in the field as supporting data. Analysis of data using qualitative analysis. The results of the study revealed that health services in implementing the Health Insurance program between RSUD Dr. Moewardi Surakarta with BPJS Health is based on a collaboration agreement between RSUD Dr. Moewardi Surakarta with BPJS Kesehatan about Advanced Level Referral Health Services for Participants in the Health Insurance Program, one of which is the contents of a cooperation agreement regarding the payment system of claims. The claim system is carried out by referring to the agreement. In the system of claims there were still obstacles that is the delay in the payment of claims by BPJS Kesehatan to the hospital. As a form of legal protection, to resolve the problem of late payment of claims made in accordance with the cooperation agreement and Perpres No. 82 Tahun 2018 concerning Health Insurance. The Government and BPJS Kesehatan are expected to be able to make claims payments in accordance with the terms or agreed cooperation agreements.<br />Keywords: Cooperation agreement; Claim; BPJS Kesehatan; Hospital.</p><p>Abstrak<br />Artikel ini bertujuan untuk mengetahui bagaimana perlindungan hukum bagi fasilitas kesehatan tehadap keterlambatan pembayaran klaim oleh BPJS Kesehatan. Metode penelitian yang digunakan dalam penulisan hukum ini adalah metode penelitian yuridis normatif yaitu penelitian yang menggunakan bahan-bahan hukum sekunder atau kepustakaan yang ditunjang dengan data primer di lapangan sebagai data pendukung. Data diolah dan dianalisis secara kualitatif. Hasil penelitian diketahui bahwa pelayanan kesehatan dalam melaksanakan program Jaminan Kesehatan antara RSUD DR. Moewardi  Surakarta dengan BPJS Kesehatan didasarkan pada perjanjian kejasama antara RSUD Dr. Moewardi Surakarta dengan BPJS Kesehatan tentang Pelayanan Kesehatan Rujukan Tingkat Lanjutan bagi Peserta Program Jaminan Kesehatan yang salah satu isi perjanjiannya mengenai sistem pembayaran klaim. Sistem pembayaran klaim dilakukan dengan berpedoman pada perjanjian kerjasama. Dalam sistem klaim masih ditemui hambatan yaitu terjadinya keterlambatan pembayaran klaim oleh BPJS Kesehatan kepada rumah sakit. Sebagai bentuk perlindungan hukum, untuk penyelesaian permasalahan keterlambatan pembayaran klaim dilakukan sesuai dengan perjanjian kerjasama dan Perpres No. 82 Tahun 2018 tentang Jaminan Kesehatan. Pemerintah dan BPJS Kesehatan diharapkan dapat melaksanan pembayaran klaim sesuai dengan ketentuan atau perjanjian kerjasama yang telah disepakati.<br />Kata Kunci: Perjanjian Kerjasam; Klaim; BPJS Kesehatan; Rumah Sakit.</p>

scholarly journals ANALISIS KINERJA KOPERASI DAN DAN DAMPAKNYA TERHADAP KESEJAHTERAAN ANGGOTA (Studi Pada Koperasi Usaha Manunggal Desa Seresam Kecamatan Seberida Kabupaten Indragiri Hulu)

2019 ◽  
Vol 8 (2) ◽  
pp. 244-256
Author(s):  
Aris Triyono ◽  
Suwaji Suwaji ◽  
Marwan Indra Saputra
Keyword(s):  
Business Performance ◽  
Family Income ◽  
Positive Impact ◽  
Descriptive Analysis ◽  
Economic Value ◽  
Value Added ◽  
Secondary Data ◽  
Added Value ◽  
Primary Data ◽  
Access To Credit

Cooperatives are not only expected to be able to produce residual business results in each period, investment activities carried out by cooperatives must be effective in producing positive added value, therefore cooperatives need to be managed as well as possible so that they can grow into a strong and independent organization, with the best performance and ability raise the welfare of its members. This research is in Kopsa. Manunggal Enterprises, Seresam Village, Seberida District, Indragiri Hulu Regency, Riau Province. The purpose of this research is to find out and analyze Cooperative Performance and Its Impact on Members' Welfare. This study used a quantitative descriptive approach, the data the authors use are primary and secondary data, primary data obtained through questionnaires distributed to research respondents to measure Cooperative Performance and Members' Welfare Levels, and secondary data obtained directly from Kopsa. Manunggal Enterprises in the form of financial statement documents. The analytical tool used to measure / assess financial performance with the viewpoint of Economic Value Added (EVA. Cooperative Performance is measured based on 6 (six) indicators of Cooperative Performance, namely: Business Entity Activities, Business Performance, Members' Cohesiveness and Participation, Orientation to Member Services, Services to the Community and contribution to Regional Development Welfare level is measured based on aspects of family income, expenditure on consumption, employment status, health conditions and the ability to access other basic needs.The results of descriptive analysis show Kopsa. Manunggal Enterprises including Cooperatives that are performing well, households Farmers who are members of Kopsa, Manunggal Enterprises are included in the welfare category and the regression analysis conducted shows that the regression coefficient is positive, meaning that there is a positive impact between Cooperative Performance and Welfare. The better the Cooperative Performance will have a positive impact on increasing yes the welfare of members, this can happen because of the monoculture community farming patterns where the main source of income of the village community, especially Kopsa members. Manunggal Business is a commodity of oil palm plantations managed by cooperatives, so the cooperative performance variable becomes very influential in influencing the ease of service, distribution of member income, access to credit and other ease of convenience.

scholarly journals ANALYSIS OF SWEET BREEDING VALUE ADDED

2019 ◽  
Vol 3 (1) ◽  
pp. 76-88
Author(s):  
Anggi Rusita
Keyword(s):  
Data Analysis ◽  
Research Method ◽  
Value Added ◽  
Secondary Data ◽  
External Factors ◽  
Added Value ◽  
Breeding Value ◽  
Efficiency Gains ◽  
Internal And External Factors ◽  
Descriptive Method

The aim of the study was to find out the benefits obtained from processed starfruit sweets, to know the efficiency of the starfruit candied processing business, and the added value obtained from starfruit candied processing at UD. Cemarasari. The research method used is descriptive method, the type of data uses primary and secondary data. The type of data analysis used is income, efficiency gains, profitability and added value. Where in the end the results were in the form of profits of candied starfruit business in the amount of Rp.137,165.55. R / C is 1.58, with a profitability value of 57.67%, the value of high profitability is influenced by several factors, namely, internal and external factors. And added value of Rp. 12,146.

scholarly journals ANALISIS AGRIBISNIS UBI JALAR UNGU DI DESA TELADAN KECAMATAN CURUP SELATAN KABUPATEN REJANG LEBONG

2013 ◽  
Vol 12 (1) ◽  
pp. 85-100
Author(s):  
Yeni Marlina ◽  
Putri Suci Asriani ◽  
Bambang Sumantri
Keyword(s):  
Value Added ◽  
Secondary Data ◽  
Added Value ◽  
Primary Data ◽  
Total Cost ◽  
Know How ◽  
Study Sites ◽  
Rate Of Profit ◽  
Revenue Efficiency ◽  
The Village

The aims of the research are to 1) determine factors that affect the production of ubi jalar ungu, 2) to know how much costs and revenues the ubi jalar ungu farming, 3) to determine the efficiency of the ubi jalar ungu farming, 4) to calculate how much added value from ubi jalar ungu processing into fried macaroni. This study sites was intentionally set in the village of Teladan. The data is obtained from the primary data and the secondary data, the respondents of ubi jalar ungu farmers was taken by census method. While the processor is home industry ZAHRA. The result shows that significant factos are seeds, Phonska fertilizers, manures and labors. While, land factor is not significant. The total cost for the ubi jalar ungu farming is Rp 2.900.054,13/Ut/Mt or Rp 8.209.106,83/Ha/Mt, and a revenue is Rp 3.241.570,87/Ut/Mt, or Rp 9.190.226,51/Ut/Ha. Result of the R/C ratio is 2,12, and the value is greater than one. It means that the farming is efficient. The added value of ZAHRA home industry is Rp 41.072,-/kg, with a profit of Rp 37.472,-/kg, and the rate of profit reaches 91.23 %. This benefit is a net plus, because it has been reduced by the share of the labor.Key words: Ubi jalar ungu, production, revenue, efficiency and value-added

scholarly journals MENGUJI KEWENANGAN DEWAN PENGAWAS KOMISI PEMBERANTASAN KORUPSI DALAM PEMBERIAN IZIN PENGGELEDAHAN SEBAGAI TINDAKAN MERINTANGI PROSES PENYIDIKAN (OBSTRUCTION OF JUSTICE)

Esensi Hukum ◽  
2020 ◽  
Vol 2 (2) ◽  
pp. 48-63
Author(s):  
Arman Tjoneng ◽  
Christin Septina Basani ◽  
Novalita Sidabutar
Keyword(s):  
Research Method ◽  
Supervisory Board ◽  
Secondary Data ◽  
Criminal Code ◽  
The Other ◽  
Primary Data ◽  
Literature Study ◽  
Legal Research ◽  
The Public ◽  
The Government

Abstract The Corruption Eradication Commission (KPK) has become a super institution with extraordinary restraint. With the new Corruption Eradication Commission Law, some people think that the KPK has been weakened, which has been an institution loved by the public, even though the government denies that the new KPK Law has not weakened the KPK at all. One of the new things is the formation of the KPK Supervisory Body, one of which has the authority to grant permission to the KPK to conduct searches, which in fact has an impact on the problems at hand. The method used is a normative legal research method. The approach used is a statutory approach. The data used are secondary data obtained by literature study and primary data obtained by conducting interviews with related party respondents. There has been a shift in the meaning of Barriers to Justice as stated in Article 221 of the Criminal Code with Article 221 of the Corruption Eradication Law where Article 221 of the Criminal Code views Obstruction of Justice as a material offense while for Article 21 of the Corruption Eradication Law, Judicial Obstruction is seen as a formal offense. On the other hand, the actions of the Supervisory Board in granting licenses for searches, confiscation, etc. are not automatically considered a disturbance of justice unless it can be proven that the elements of wrongdoing committed by the Supervisory Board can be proven.   Keywords : Corruption, Authority, Obstruction Of Justice.   ABSTRAK Komisi Pemberantasan Korupsi (KPK) telah menjadi lembaga super dengan pengekangan yang luar biasa. Dengan adanya Undang-Undang KPK yang baru, sebagian orang menilai telah terjadi pelemahan KPK yang selama ini menjadi institusi yang dicintai masyarakat, padahal pemerintah membantah bahwa Undang-Undang KPK yang baru sama sekali tidak melemahkan KPK. Salah satu hal baru yaitu adalah pembentukan Badan Pengawas KPK yang salah satunya memiliki kewenangan untuk memberikan izin kepada KPK untuk melakukan penggeledahan, yang ternyata berdampak pada permasalahan yang sedang dihadapi. Metode yang digunakan adalah metode penelitian hukum normatif. Pendekatan yang digunakan adalah pendekatan statutori. Data yang digunakan adalah data sekunder yang diperoleh dengan studi pustaka dan data primer diperoleh dengan melakukan wawancara dengan responden pihak terkait. Telah terjadi pergeseran makna Hambatan Keadilan sebagaimana tertuang dalam Pasal 221 KUHP dengan Pasal 221 Undang-Undang Pemberantasan Korupsi dimana Pasal 221 KUHP memandang Obstruksi Keadilan sebagai delik material sedangkan untuk Pasal 21 Undang-Undang Pemberantasan Korupsi, Obstruksi Peradilan dipandang sebagai delik formal. Di sisi lain, tindakan Dewan Pengawas dalam pemberian izin penggeledahan, penyitaan, dan lain-lain tidak serta merta dianggap sebagai gangguan keadilan kecuali dapat dibuktikan bahwa unsur-unsur perbuatan salah yang dilakukan Dewan Pengawas dapat dibuktikan. Kata Kunci: Korupsi, Otoritas, Obstruksi Keadilan.

scholarly journals ANALISIS NILAI TAMBAH PADA INDUSTRI TEPUNG IKAN DI KABUPATEN PATI

2017 ◽  
Vol 13 (1) ◽  
pp. 24-35
Author(s):  
Herna Octivia Damayanti
Keyword(s):  
Data Analysis ◽  
Marine Fish ◽  
Research Method ◽  
Fish Meal ◽  
Value Added ◽  
Secondary Data ◽  
Raw Material ◽  
Primary Data ◽  
Fish Processing ◽  
Descriptive Method

ENGLISHSmall-size marine fish were used as raw material for fish meal. Fish processing into fish meal created the value added. The objectives of the research are (1) to analyze the value added from fish processing into fish meal; (2) to analyze the margin that have been created by fish processing into fish meal The research method used descriptive method with primary and secondary data. Primary data came from fish meal manufacture namely CV. Indo Citra and CV. Bumi Indo. Meanwhile, the secondary data were obtained from CV. Indo Citra and CV. Bumi Indo documents. The data collection t technique was taken by conducting interview with questionnaire. The research was located in Purworejo Village Pati Subdiscrict Pati Regency and the research was started from May to August of 2016. The data analysis used value added function by Hayami method. Results of the research are (1) The average of value added is IDR 1,004,587,500/month with value added ratio 11.647%. (2) The average margin: by processing 8,625,000 kilograms of marine fish into fish meal produced margin of IDR 17,250,000,000, in other words by processing 1 kilograms marine fish into fish meal produced margin of IDR 2,000. INDONESIAIkan laut dengan ukuran kecil digunakan sebagai bahan baku tepung ikan. Pengolahan ikan menjadi tepung ikan menghasilkan nilai tambah. Tujuan penelitian ini adalah (1) untuk menganalisis nilai tambah dari proses pengolahan ikan menjadi tepung ikan; (2) untuk menganalisis marjin yang dihasilkan dari proses pengolahan ikan menjadi tepung ikan. Metode penelitian yang digunakan adalah deskriptif menggunakan data primer dan data sekunder. Data primer berasal dari pabrik tepung ikan di Kabupaten Pati yaitu CV. Indo Citra dan CV. Bumi Indo. Sedangkan data sekunder berasal dari dokumen CV. Indo Citra dan CV. Bumi Indo. Teknik pengumpulan data diambil dengan wawancara dengan kuesioner.. Lokasi penelitian yaitu di Desa Purworejo Kecamatan Pati Kabupaten Pati dan penelitian dimulai dari bulan Mei sampai Agustus 2016. Analisis data menggunakan fungsi nilai tambah menurut metode Hayami. Hasil penelitian yaitu (1) nilai tambah rata-rata Rp. 1.004.587.500,-/bulan dengan rasio nilai tambah 11,647%. (2) Marjin rata-rata : tiap pengolahan 8.625.000 kg ikan menjadi tepung ikan diperoleh marjin sebesar Rp 17.250.000.000,- dengan kata lain tiap pengolahan 1 kg ikan menjadi tepung ikan diperoleh marjin sebesar Rp. 2.000,-.

scholarly journals Added value of panda alami jackfruit chips in Cipadang Sub Dictrict, Pesawaran Regency, Lampung, Indonesia

2021 ◽  
Author(s):  
S Fafrina ◽  
FM Saty ◽  
Sutarni Sutarni
Keyword(s):  
Value Added ◽  
Secondary Data ◽  
Food Products ◽  
Added Value ◽  
Primary Data ◽  
General Description ◽  
Profit Rate ◽  
Research Results ◽  
Direct Observations ◽  
Descriptive Method

The processing of jackfruit into food products aims to improve the durability of jackfruit that feasible to be consumption and give added value. The Panda Alami jackfruit chips business is one of the industries that process jackfruit into jackfruit chips. This business is expected to improve the quality, profitability and added value of the product. The purpose of this study is to determine the revenue and added value obtained from the processing of Panda Alami jackfruit chips in Cipadang Village, Gedong Tataan District, Pesawaran Regency. The techniques used to collect the data was done by observation through obtaining data by making direct observations to the object of research. The data collected includes primary data and secondary data. The method used in this study is a descriptive method which is to know the general description of the Panda Alami jackfruit chip business and the quantity method that is the value-added analysis. The value-added analysis of Panda Alami jackfruit chips used the Hayami method. The research results showed that received a positive added value of Rp 1.862,00 for 1 kg of jackfruit. The added value ratio was 22,16%, with a profit rate of 64,14% from the product value.

Sign in / Sign up

Export Citation Format

Share Document