scholarly journals KAJIAN BIAYA PEMUPUKAN TANAMAN MENGHASILKAN KELAPA SAWIT (Elaeis guineensis Jacq) DI DIVISI F KEBUN SEI KALAM PT. ASAM JAWA

2019 ◽  
Vol 3 (2) ◽  
pp. 97-102
Author(s):  
Tuty Ningsih ◽  
Dimas Akbar Ramadhan Lubis ◽  
Saroha Manurung
Keyword(s):  
Oil Palm ◽  
Elaeis Guineensis ◽  
Production Costs ◽  
Good Growth ◽  
Total Production ◽  
Physiological Processes ◽  
The Right ◽  
The Cost ◽  
North Sumatra

Fertilization in oil palm plants plays a very important role, more than 50% of the cost of the plant is used for fertilization. The hybrid oil palm currently being developed is generally very responsive to fertilization. Fertilization is a very important factor to increase the productivity and quality of the production produced. Fertilization is useful to provide nutrients needed by plants in order to carry out physiological processes that produce good growth and production. Fertilization costs are relatively high, approximately 30% of the total production costs or 40-60% of the total maintenance costs. The costs required to carry out fertilization activities are very large so that proper fertilization planning is needed to be effective and efficient. In productive plants can be done effectively 4T fertilization techniques, namely the right type, right dose, right on target, and on time. Based on this, observations were made on the study of fertilizer costs on plantations. This research was conducted in Division F of Sei Kalam Gardens, PT. Asam Jawa, Labuhanbatu Selatan Regency, North Sumatra Province. The time for the research to begin in March 2019 until May 2019.

LEGITIMACY OF PROGENIES USING SSR MARKERS AS CONTROLLING SYSTEM AND EARLIER SELECTION IN THE OIL PALM NURSERY (Elaeis guineensis JACQ.)

2018 ◽  
Vol 25 (1) ◽  
pp. 21-30
Author(s):  
Rokhana Faizah ◽  
Sri Wening ◽  
Abdul Razak Purba
Keyword(s):  
Dna Fingerprinting ◽  
Ssr Markers ◽  
Oil Palm ◽  
Dna Markers ◽  
Elaeis Guineensis ◽  
Gene Marker ◽  
Controlling System ◽  
Crossing Probability ◽  
Simple Sequence

Information of legitimacy of oil palm progenies is important to guaranty the quality and to control commercial seeds procedures. A true and legitimate cross will produce progeny which has a combination of their parent's allele. The information could be obtained early in the nursery stage through DNA fingerprinting analysis. Simple Sequence Repeats (SSR) is one of DNA markers used for DNA fingerprinting, since the marker system has advantages to acquire information of allele per individual in population and efficiency diverse allele of progeny and their parents. The aim of the research is to obtain legitimacy of 12 progenies analyzing in the oil palm nursery stage. Thirteen SSR markers were used to analyze 12 crossings number of oil palm. The genotypes data by alleles of SSR inferred and quantified using Gene Marker® Software version 2.4.0 Soft Genetics® LLC and analyzed based on Mendel's Law of Segregation. The result showed based on heredity pattern of progeny and their parent's allele that progenies H were indicated genetically derived from their known parents while progenies from A and G indicated as illegitimate crossing. Probability value for legitimacy of progenies of 9 other crosses has 0.031 and 0.5. Legitimacy analysis of progeny using SSR markers could be used to control the quality of crossing material and earlier selection in the oil palm nursery.

scholarly journals PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA PT. SARIMELATI KENCANA (PIZZA HUT MANADO TOWN SQUARE)

2013 ◽  
Vol 8 (3) ◽  
Author(s):  
Stephany Ch. Pelleng ◽  
Herman Karamoy ◽  
Victorina Tirajoh
Keyword(s):  
Quantitative Data ◽  
Cost Driver ◽  
Production Costs ◽  
Activity Based Costing ◽  
Traditional System ◽  
Pricing Process ◽  
Costing System ◽  
The Right ◽  
The Cost ◽  
Pizza Hut

Nowadays, every company has to have a right and efficient way to know their own pricing process. The better the company count it, the better it would be to compete in the market because the right method or system will decrease the cost and increase the profit. Activity Based Costing System is a method of calculating the cost of goods manufactured based on activities in a company using more cost driver, so it can calculate more accurate. This method is expected to be applied to the PT. Sarimelati Kencana who still using the traditional system for calculating the cost of goods manufactured. This research has a purpose to know the cost of goods manufactured in the company using activity based costing system. There are qualitative and quantitative data on this project. Qualitative data for company profile and quantitative data for production costs. This is descriptive research and the result shows that the pricing process using ABC method give overcost condition for pizza hut personal and undercost condition for pizza hut regular and large.

Formation of the cost structure for bakery products in the format of economic cooperation with partners

2020 ◽  
pp. 74-81
Author(s):  
L. Golovina ◽  
E. Yurkov
Keyword(s):  
Cost Structure ◽  
Production Costs ◽  
Bakery Products ◽  
White Bread ◽  
Pricing Policy ◽  
Financial Condition ◽  
Retail Chains ◽  
The Cost ◽  
Baking Industry

The article examines important problematic issues of domestic bakery production. On the example of one of the bakeries of the Orel region, the changes in the list of production costs for the production of white bread for the period 1999-2019 are analyzed. The article discusses the benefits for the baking industry of canceling the return of unrealized bread from commercial enterprises. The reasons for the deterioration of the quality of wheat flour and white bread in the country's retail chains are considered. The problem of increasing the profitability of bakery production due to changes in the pricing policy is touched upon. The conditions for improving the financial condition of bakery enterprises, as well as the possibility of attracting investment in the industry, are considered.

scholarly journals The Effectiveness of Hospital Accreditation Implementation as a Protection Effort on Patient Information Rights

2018 ◽  
Vol 54 ◽  
pp. 03014
Author(s):  
Anggraeni Endah Kusumaningrum
Keyword(s):  
Improve Patient Safety ◽  
Legal Protection ◽  
Good Health ◽  
Hospital Services ◽  
Hospital Accreditation ◽  
Complex Organization ◽  
Right To Information ◽  
The Right ◽  
The Cost

This paper aims to analyze the effectiveness of the implementation of hospital accreditation in an attempt to provide legal protection of the right information of patients in hospital. The right to information stated on Article 7 and Article 8 of Law No. 36 of 2009 on Health as well as the shortcomings and advantages of health services. Along with the increasing awareness of the community to get good health service, raises the attitude of the critical patient. Patients no longer hesitate to ask the alternative treatment they will receive, whether in accordance with the cost incurred. The hospital is a complex organization because it is capital-intensive, energy, technology and various issues, covering the fields of law, economics, ethics, human rights, technology, and others with different principles and perspectives. The complexity of services in hospitals requires quality assurance and hospital service safety in the form of accreditation. Hospital accreditation is an acknowledgment given by an independent accrediting institution related to the assessment of the fulfillment of quality standards of hospital services on an ongoing basis. Therefore an accredited hospital is expected to effectively improve the quality of its services to their patients. The increased quality of hospital services will certainly improve patient safety and provide protection for patients.

Activity-Based Costing System for a Small Manufacturing Company

2011 ◽  
pp. 1-19 ◽  
Author(s):  
Arkadiusz Januszewski
Keyword(s):  
Integrated Circuits ◽  
Production Costs ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
False Information ◽  
Direct Production ◽  
Costing System ◽  
The Right ◽  
The Cost ◽  
Selection Of

The selection of the right cost calculation method is of critical importance when it comes to determining the real product profitability (as well as clients and other calculation objects). Traditional cost calculation methods often provide false information. The literature offers many examples of big companies that have given up traditional methods and applied a new method: activity-based costing (ABC). They discovered that many products that are manufactured generate losses and not profits. Managers, based on incorrect calculations, mistakenly believed in the profitability of each product. Turney (1991) reports on an example of an American manufacturer of over 4,000 different integrated circuits. The cost calculation with the allocation of direct production costs as machinery-hour markup demonstrated a profit margin of over 26% for each product. Implementing ABC showed that the production of more than half of the products was not profitable, and having factored in additional sales and management costs (which accounted for about 40% of the total costs), it was as much as over 75%.

Application of TOPSIS and ANOVA Methods to Evaluate the Electrical Resistance Spot Welding Process Parameters of AISI 1020 Steel

2020 ◽  
Vol 12 (4) ◽  
Author(s):  
Harshavardhana Natarajan ◽  
Sundar Singh Sivam Sundarlingam Paramasivam ◽  
Durai Kumaran ◽  
G. Balakumaran ◽  
R. Naveen
Keyword(s):  
Spot Welding ◽  
Hold Time ◽  
Welding Process ◽  
Current Control ◽  
Production Costs ◽  
Steel Plates ◽  
Test Results ◽  
Electrode Current ◽  
The Cost

Deformation and deterioration of the electrode caused by chemical reaction is resistant to AISI 1020 with caps screw electrodes. In this study, squeeze, weld, hold time, current and pressure is evaluated for the nugget diameter. OP1is the surface waviness, OP2 is the force, OP3 is the nugget height and OP4 is welded by spot welding on steel plates. AISI 1020 steel plates with thicknesses of 0.8 mm and 1.5mm for connecting the cap screw electrode, current and clock sensor with current control for 120 kVA capacitors are connected. The cycle welding currents of 5, 10, 15, 20 and 25 were selected and increased from 8 kA to 10 kA is done during the welding process. In this study, OP1 to OP4 are selected and the verification experiment is performed in an optimal state to observe the development accuracy. Based on confirmation of test results, it was determined to develop a model that can be effectively used to predict the size of weld surface thereby improving the quality of the weld and calculating the cost of the top screw head. The welded joints of two electrodes are exposed to weld radius. The groove, force and valve height are calculated by the ingot detector, dynamometer and ultrasonic. This allows the workstation to be welded to the desired contour while reducing its production costs.

scholarly journals Factors Affecting Productivity of Oil Palm (Elaeis guineensis Jacq.) at Various Afdelings in Bah Jambi Farm PT. Perkebunan Nusantara IV

2022 ◽  
Vol 9 (1) ◽  
pp. 99-110
Author(s):  
Amir Fhad Sastranegara Harahap ◽  
Mochammad Munir
Keyword(s):  
Oil Palm ◽  
Elaeis Guineensis ◽  
Light Exposure ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Exchange Capacity ◽  
Coefficient Of Determination ◽  
Organic C ◽  
Factors Affecting ◽  
North Sumatra

North Sumatra Province, where the second-highest oil palm productivity in Indonesia, has successfully reached fresh fruit bunches (FFB) production of 5,775,631.82 tons in 2016. However, the level of oil palm productivity tends to be unstable and low. The purpose of this study was to identify and analyze factors influencing the level of oil palm productivity at the Bah Jambi Plantation PTPN IV, Simalungun Regency, North Sumatra Province. The method used in this study was the qualitative descriptive analysis method by collecting secondary data at research locations at 4 Afdeling Kebun Bah Jambi PT. Nusantara IV Plantation. The results of correlation and regression analysis showed that soil factor such as organic C, soil pH, cation exchange capacity and the availability of soil N, P, K and Mg is the most dominant factors in influencing the amount of oil palm productivity which have determination coefficient (R2) more than 90%. Meanwhile, climate factors such as evapotranspiration, duration of light exposure, wind speed and rainfall have the most role in influencing oil palm productivity which has a coefficient of determination (R2) of 95%, 94%, 88% and 33%.

scholarly journals Analisis Perhitungan Dan Penentuan Harga Pokok Produksi Pada PT. Mutifa Medan

2019 ◽  
Vol 2 (1) ◽  
pp. 12
Author(s):  
John Fisher Gulo ◽  
Kamil Mustafa ◽  
Ninny Siregar
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Descriptive Analysis ◽  
Production Costs ◽  
Total Production ◽  
Labor Costs ◽  
Average Production ◽  
Qualitative Descriptive ◽  
Cost Of Production ◽  
The Cost

<p>The cost of production is needed to determine the cost of production of a product. Costs incurred to produce the product must be clear, so that the determination of the cost of production would be appropriate. Imprecision in calculating the cost of production will be misleading in making management decisions. Data collection methods used in this study include: Documentation, Interview, Observation. This study analyzed using qualitative descriptive analysis comparing the theory with actual results of the company. PT MUTIFA in determining the cost of production using the full costing method. PT MUTIFA in determining the cost of production, all costs incurred are treated as production costs, both the cost of major raw materials, cost of auxiliary materials, packaging materials costs and production overhead. Classification of production costs in accordance with the theory that exists is composed of material costs, labor costs and production overhead costs. Total production cost per month of each element calculation the average monthly cost is Rp. 73.111.118,260,- and the average number of finished products Paracetamol tablet 500 mg tablet is as much 566,666.67 per month. Based on data on average production costs in 2009, then the production cost per tablet is .Rp. 129,019.</p>

scholarly journals Effect of postharvest on the economic viability of walnut production

2018 ◽  
Vol 24 (1-2) ◽  
Author(s):  
F. Apáti ◽  
E. Kovács ◽  
M. Kocsis
Keyword(s):  
Net Present Value ◽  
Production Costs ◽  
Selling Price ◽  
Total Production ◽  
Yield Level ◽  
Profitability Analysis ◽  
Production Value ◽  
Attainable Yield ◽  
The Cost ◽  
Postharvest Loss

In this study we were studying the question whether walnut production under domestic natural and economic circumstances shall be considered a profitable activity or not. Our partial objective is to determine, what level of natural inputs and production costs are required for walnut production, what yield level, selling price and production value can be attained, what level of profitability, rentability and efficiency may production have, is the establishment of a walnut orchard profitable on the entire lifespan of the plantation, and the production of which is more efficient: the dry shelled walnut production requiring postharvest activity or the raw, shelled walnut without postharvest activities. In this study, comparison of two systems is conducted. First version: producer establishes a walnut plantation and sells walnut raw and shelled. Second version: producer also invests into a drying facility, and in this case the end product is the dry, shelled walnut. If the producer sells walnut right after harvest in a raw bulk, total production costs in productive years reaches 974,011 HUF/ha. Attainable yield is 2.63 t/ha with 396.3 HUF/kg selling price, therefore the profit is 138,258 HUF/ha with 14.19% cost-related profitability. In the case when the producer sells dried, shelled walnut, production costs are 25% higher compared to that of raw walnut due to the cost of drying. By calculating with the postharvest loss, average yield is 1.84 t/ha, however, its selling price is way higher (882.84 HUF/kg), therefore the profit per hectare reaches 475,496 HUF with 39.01% cost-related profitability. Thus it can be stated that walnut production in an average year may be profitable even without postharvest, but efficiency is improved significantly when the producer sells the products dried. Investment profitability analysis revealed that production of raw, shelled walnut is not economically viable, since the plantation does not pay off on its entire lifespan (30 years), while walnut production with postharvest is efficient and rentable, since both net present value (NPV) and internal rate of return (IRR) showed more favourable values than in the previous case, and the orchard pays off in the 21th year after establishment.

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