scholarly journals Kajian Pemanfaatan Daging Ikan Kembung (Rastrelliger Spp) Sebagai Bahan Penyedap Rasa Alami Non MSG Dengan Pendekatan Bioekonomi Perikanan

2020 ◽  
Vol 2 (2) ◽  
pp. 56-68
Author(s):  
Teni Novianti
Keyword(s):  
Water Content ◽  
Raw Materials ◽  
Salt Content ◽  
Production Costs ◽  
Raw Material ◽  
Fish Yield ◽  
Food Ingredients ◽  
Quality Requirements ◽  
A Value ◽  
Alternative Material

Currently, most food products circulating in the community are processed using additives, both natural and synthetic. One of the potential food ingredients that can be used as a natural flavor enhancer from fishery raw materials is long jawed mackerel (Rastrelliger spp).  The purpose of this study was to studied preliminary research on the use of long jawed mackerel as an alternative material for natural non-MSG flavorings to replace synthetic flavors with a fisheries bioeconomic approach.  The procedure in this study consisted of several steps, namely the manufacture of natural flavorings from long jawed mackerel, calculation of fish yield, analysis of water content and salt content (NaCl). Based on the research results, the processing stages of non-MSG natural flavoring made from long jawed mackerel fish include the process of selecting raw materials, washing I, filling, washing II, refining I, weighing I, drying, refining II, sifting, weighing II and packaging. The amount of long jawed mackerel yield that can be used as the main raw material for the manufacture of natural non-MSG flavorings is 53% with the final weight of flavoring powder produced is 440 grams. The chemical analysis test of the long jawed mackerel flavoring was carried out 2 repetitions and the results of the water content test were 5.35% (has not met the SNI quality requirements), while the analysis of salt content (NaCl) on the long jawed mackerel flavoring has met the SNI quality requirements with a value of 12.09%. Bioeconomic analysis of fisheries is by calculating production costs and depreciation costs incurred during the processing of flavorings from long jawed mackerel. Based on the analysis, one production time produces 88 pcs of flavoring fish meat with a cost of production of Rp. 1,496 per pcs.

SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN MANAJEMEN PT INDO PUSAKA BERAU

2019 ◽  
Vol 3 (02) ◽  
pp. 397
Author(s):  
SAFITRI NURHIDAYATI ◽  
RIZKI AMELYA SYAM
Keyword(s):  
Raw Materials ◽  
Field Research ◽  
Analytical Tool ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Library Research ◽  
The Difference ◽  
The Cost

This study aims to analyze whether the difference that occurs in the cost of raw materials, direct labor, and factory overhead costs between the standard costs and the actual costs in PLTU LATI is a difference that is favorable or unfavorable. Data collection techniques with field research and library research. The analytical tool used is the analysis of the difference in raw material costs, the difference in direct labor costs and the difference in factory overhead costs. The hypothesis in this study is that the difference allegedly occurs in the cost of raw materials, direct labor costs, and factory overhead costs at PT Indo Pusaka Berau Tanjung Redeb is a favorable difference. The results showed that the difference in the cost of producing MWh electricity at PT Indo Pusaka Berau Tanjung Redeb in 2018, namely the difference in the price of raw material costs Rp. 548,029.80, - is favorable, the difference in quantity of raw materials is Rp. 957,216,602, - is (favorable) , the difference in direct labor costs Rp 2,602,642,084, - is (unfavorable), and the difference in factory overhead costs Rp 8,807,051,422, - is (favorable) This shows that the difference in the overall production cost budget is favorable or profitable. This beneficial difference shows that the company is really able to reduce production costs optimally in 2018.  

NILAI TAMBAH PENGOLAHAN KANGKUNG HIDROPONIK MENJADI KANGKUNG RENDANG

2020 ◽  
Vol 2 (2) ◽  
pp. 95-106
Author(s):  
Indrawaty Sitepu ◽  
Nurmely Violeta Sitorus
Keyword(s):  
Raw Materials ◽  
Value Added ◽  
Data Retrieval ◽  
Rice Flour ◽  
Production Costs ◽  
Added Value ◽  
Water Spinach ◽  
A Value ◽  
Chicken Eggs

Kangkung hidroponik menjadi kangkung rendang merupakan kegiatan yang dapat meningkatkan nilai tambah, menghasilkan produk yang dapat dikonsumsi, serta menambah pendapatan dan keuntungan produsen.Tujuan penelitian untuk menguraikan apa saja tahapan pengolahan kangkung hidroponik menjadi kangukung rendang, menganalisis biaya produksi, penerimaan, dan pendapatan, menganalisis nilai tambah pengolahan kangkung hidroponik menjadi kangkung rendang, menganalisis apakah usaha pengolahan kangkung hidroponik menjadi kangkung rendang layak diusahakan. Penelitian ini dilakukan di Jalan Bromo lorong Amal Medan Denai Kota Medan. Penentuan daerah penelitian dilakukan secara purposive, Metode pengambilan sampel secara sensus yaitu usaha Syifa Hidroponik dengan pengambilan data ulangan selama 2,5 bualan sebanyak 10 kali ulangan. Hasil penelitian: 1) Tahapan  pengolahan kangkung hidroponik menjadi kangkung rendang yaitu:  Penyediaan bahan baku kangkung hidroponik, kangkung dihaluskan, pengadonan kangkung, telur ayam, tepung beras dan garam, kangkung dikukus, kangkung didinginkan, dipotong-potong, digoreng, pemasakan bumbu rendang, pencampuran kangkung yang digoreng dengan bumbu rendang dan pemasaran. Total biaya pengolahan kangkung hidroponik menjadi kangkung rendang untuk sekali produksi sebesar Rp 545.291,83, penerimaan sebesar Rp 1.500.000,00, per sekali produksi dan pendapatan sebesar Rp 954.708,17 per sekali produksi. Nilai tambah yang dihasilkan dari pengolahan kangkung hidroponik menjadi kangkung rendang tergolong tinggi dengan rasio nilai tambah 75,31% > 50%.Usaha pengolahan kangkung hidroponik menjadi kangkung rendang layak untuk diusahakan dengan nilai R/C rasio 2,75 > 1.  Abstract  Hydroponic water spinach into rendang water spinach is an activity that can increase added value, produce edible products, as well as increase producer income and profits. The purpose of the research is to describe what are the stages of processing hydroponic water spinach into rendang kangukung, analyze production costs, revenue, and income, analyze added value of processing hydroponic water spinach into rendang water spinach, analyzing whether the business of processing hydroponic water spinach into rendang water spinach is worth the effort. This research was conducted in Jalan Bromo Amal Medan Denai alley Medan City. Determination of the study area was done purposively, census sampling method that is Syifa Hydroponic business with retrieval data retrieval for 2.5 boasting as many as 10 replications. The results of the study: 1) The stages of processing hydroponic water spinach into rendang water spinach, namely: Provision of raw materials for hydroponic water spinach, crushed water spinach, stirring water spinach, chicken eggs, rice flour and salt, steamed water spinach, water spinach water spinach, cut into pieces, fried, fried spicy water spinach, cooking water spinach kale, chicken egg, rice flour and salt, steamed water spinach, water spinach kangkung cooled, cut, fried, cooking spices, rendang, mixing fried kale with spicy rendang and marketing. The total cost of processing hydroponic water spinach into rendang water spinach for one production is Rp. 545,291.83, revenue is Rp. 1,500,000.00, per production and income is Rp. 954,708.17 per production. The added value generated from the processing of hydroponic water spinach into rendang water spinach is classified as high with a value added ratio of 75.31%> 50%. The business of processing hydroponic water spinach into rendang water spinach is feasible to be cultivated with an R / C ratio of 2.75> 1.  

scholarly journals Nori Preference Level based on the Condition of the Raw Material Eucheuma cottonii Seaweed

2019 ◽  
pp. 1-10 ◽  
Author(s):  
Dinda Widu Ramasari ◽  
Evi Liviawaty ◽  
Atikah Nurhayati ◽  
Rusky Intan Pratama ◽  
Eddy Afrianto
Keyword(s):  
Water Content ◽  
Raw Materials ◽  
Kappaphycus Alvarezii ◽  
Raw Material ◽  
Crude Fiber ◽  
Test Results ◽  
Crude Fiber Content ◽  
Physical Tests ◽  
Bayes Test ◽  
Eucheuma Cottonii

Aims: To determine the level of preference of panelists for Nori based on the condition of raw materials of dry and semi-dried Kappaphycus alvarezii (formerly Eucheuma cottonii) seaweed. Study Design: The research was conducted experimentally. Place and Duration of Study: Organoleptic tests were carried out in the Laboratory of Fisheries Product Processing Faculty of Fisheries and Marine Sciences, University of Padjadjaran. Physical tests and chemical tests conducted at the Laboratory of Research and Biological Resources and Biotechnology Research Institute at the Society (LPPM), IPB, between March 2019 and April 2019. Methodology: The research was conducted experimentally consisted of 3 treatments with 20 semi-trained panelists as replication from Fisheries students of Fisheries and Marine Science Faculty, University of Padjadjaran who had experienced the organoleptic assessment. Hedonic tests were to determine the level of panelists preference for the products which included appearance, aroma, texture, and flavor, the results were statistically analyzed using Friedman Test and Bayes Test. Physical tests (thickness and hardness) and chemical tests (water content and crude fiber content) were carried out on the most preferred treatment product and analyzed descriptively. Results: The organoleptic test results of Nori from Kappaphycus alvarezii (formerly Eucheuma cottonii) seaweed with dry raw material conditions had the highest average value on each characteristic compared to other treatments, appearance of 7.70, aroma of 7.00, texture of 7.50, and flavor of 7.90. The Bayes test results on the treatment of Nori from Kappaphycus alvarezii (formerly Eucheuma cottonii) seaweed with dry raw materials conditions having the highest alternative which was 8.54 with the most influential taste criteria for the assessment. The thickness of the Nori was 0.108 mm, the hardness was 1916.16 gf, water content of Nori was 17.23% and crude fiber content was 10.10%. Conclusion: The treatment of Nori with raw materials of dry conditions was the most preferred by panelists.

scholarly journals CALCULATION OF PRODUCTION COST IN UD. USAHA BARU WITH FULL COSTING METHOD

2019 ◽  
Vol 4 (1) ◽  
pp. 28-42
Author(s):  
Suprianto Suprianto ◽  
Bina Andari ◽  
Yely Sulistyawati
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Analysis Data ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Other Information ◽  
Cost Of Production ◽  
The Cost

This study aims to evaluate the calculation of cost of production. The accuracy of the calculation of cost of production is influenced by the suitability in the accumulation and calculation of production costs which includes the cost of raw materials, direct labor costs and other costs (factory overhead costs). This research was conducted at UKM UD. Usaha Baru which aims to determine the calculation of cost of production at UD. Usaha Baru and to find out whether the calculation of cost of production is in accordance with the full costing method. The technique (method) of data analysis used in this study is quantitative analysis. Data collection techniques use interview techniques directly to obtain information from the number of units of monthly production, raw material costs, direct labor costs, and factory overhead costs, as well as other information relating to the calculation of cost of production. Based on the evaluation results for the calculation of raw material costs and labor costs are in accordance with the full costing method. However, the calculation of factory overhead costs is not in accordance with the full costing method because there are costs that have not been included in the calculation of production costs.

scholarly journals Nilai Tambah Produk Olahan Jahe Merah pada UD. VisionBali Herbal Indonesia, Denpasar

2017 ◽  
Author(s):  
ARIEF SETIAWAN ROSO ◽  
I KETUT SUAMBA ◽  
NI WAYAN PUTU ARTINI
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Added Value ◽  
Chemical Components ◽  
Red Ginger ◽  
The Cost ◽  
Product Output

The Added Value of Processed Red Ginger Product at UD. VisionBali Herbal Indonesia, DenpasarThis research aimed to determine the added value of red ginger as an herbal drink in one production process and to determine the level of profits earned by the company in the red ginger processing in one production process. Determination of the study area was done purposively and the analytical methods used was the method of added value calculation, i.e. the product value is deducted by the value of raw materials and other supporting materials.It can be concluded from the result of the research that the added value of the red ginger processing business obtained in one production process is Rp. 84.600,00/kg. The added value is obtained from the deduction of the value of the product/output of Rp. 175.000,00/kg with the cost of raw material (input prices) Rp. 25.000,00/kg and the contribution of the cost of other inputs of Rp. 65.400,00/kg. It was also found that the profits gained by the manufacturer from the processed red ginger into herbal drink in one production process was Rp. 200.954,06. The suggestion that can be given to the company is to put more attention in the details of its production costs so as not to result in a low ratio of added value and further to improve the marketing of the products, so that people are interested in re-use of herbal medicine that is free of chemical components.

scholarly journals Production Costs and Markets for Pellet Chips: Case Studies in Northern Sweden

2012 ◽  
Vol 2012 ◽  
pp. 1-12 ◽  
Author(s):  
Gunnar Eriksson ◽  
Dimitris Athanassiadis ◽  
Dan Bergström ◽  
Tomas Nordfjell ◽  
Urban Bergsten
Keyword(s):  
Raw Materials ◽  
Small Diameter ◽  
National Forest Inventory ◽  
Production Costs ◽  
Raw Material ◽  
Small Scale ◽  
Northern Sweden ◽  
Forest Residues ◽  
Logging Residues ◽  
Small Diameter Trees

Increasing use of woody fuels requires that nontraditional types of raw materials are exploited, including logging residues and small-diameter trees. Although medium-scale combustors often use pellets, they could conceivably use dried chips of sufficiently narrow size distribution (henceforth pellet chips). The influence of the following factors on the relative cost-effectiveness of producing pellets and pellet chips was investigated for three plant sites in northern Sweden: (1) harvesting and transporting of forest residues; (2) the potential of existing energy plants to supply drying heat in periods of capacity surplus; (3) the distance to potential end-users. Data from the national forest inventory were used to estimate raw material costs. The resulting production costs were 144–176 $ per oven-dry tonnes (OD t) for pellets (27.4–33.5 $ MWh−1) and 143–173 $ OD t−1(27.2–33.0 $ MWh−1) for pellet chips, with harvesting, forwarding, chipping, and transporting of logging residues to the sites amounting to 114–122 $ OD t−1(21.7–23.2 $ MWh−1) for both fuels. Even though the differences in production costs were minor, the production of pellet chips requires significantly less electricity input per OD t of produced fuel. For cost reductions improved methods for wood fuel procurement, compacting and transporting of chips, small-scale low-temperature drying and foliage and bark separation are needed.

scholarly journals Monitoring of resource-efficient provision of Ukrainian dairy processing enterprises with high-quality raw milk on the basis of international requirements

2021 ◽  
Vol 915 (1) ◽  
pp. 012030
Author(s):  
N Kushnir ◽  
A Ventsuryk ◽  
A Zhemba ◽  
D Tsaruk
Keyword(s):  
Raw Materials ◽  
Hazard Analysis ◽  
Raw Milk ◽  
Production Costs ◽  
Raw Material ◽  
High Quality ◽  
Milk Processing ◽  
Critical Control Points ◽  
Key Factor ◽  
Definition Of

Abstract The article provides information on the main problems of development of dairy enterprises in Ukraine on the criteria of sustainable development and taking into account the vector of the European integration course of the country. The level of providing milk processing enterprises with the quality of raw milk is analyzed. The main trends in the supply of raw milk from agricultural enterprises and households of Ukraine by varieties are presented and analyzed. The dynamics of milk supply and its price are also presented. It is established that the use of quality raw milk directly affects the efficiency of milk processing enterprises. Important aspects of quality control of raw dairy products at enterprises are outlined. High-quality dairy production and reduction of production costs are impossible without the functioning of the raw material quality monitoring system. To this end, it is necessary to introduce the principles of hazard analysis and critical control points in the management structure of dairy companies. It is proved that the key factor of global economic development is the state of the environment, so monitoring the supply of milk - raw materials should also be accompanied by the definition of a set of resource efficiency indicators.

scholarly journals ANALISIS PERBANDINGAN PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING UNTUK MENENTUKAN LABA BERSIH PT. BHASKARA MADYA JAYA

2020 ◽  
Vol 1 (1) ◽  
pp. 212-218
Author(s):  
Nia Agustin Pratama ◽  
Teguh Purwanto
Keyword(s):  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Fixed Costs ◽  
Net Income ◽  
Labor Costs ◽  
Net Profit ◽  
Operational Activities ◽  
Data Collection Technique ◽  
The Cost

With the addition of profits, the company can pay all costs that are sacrificed, so that the company's operational activities are guaranteed and can run well. The problems examined in this study are intended to find out how the comparison of recording costs using the full costing method and variable costing affects the net profit of PT Bhaskara Madya Jaya. Both of these methods simultaneously involve raw materials, direct labor costs and factory overhead costs. What distinguishes the full costing method using fixed factory overhead loads and variable, if the variable costing only adds to the variable overhead load. Production costs that are not included in the raw material and direct labor costs are the overhead of the manufacturing plant itself. Descriptive method with a quantitative approach is the model of this research. With the use of saturated sampling. Documentation is a data collection technique that researchers use. The results of the study and details obtained by comparing the full costing method and variable costing. In detailing the cost of production, the full costing method produced a greater than the costing variable, this is due to the full costing method adding all the elements of costs, variable costs or fixed costs . Then from the results of the breakdown of net income, using the full costing method, the nominal profit is found to be far less than using the variable costing method.

scholarly journals PENGARUH PENGGUNAAN PENDEKATAN TARGET DAN KAIZEN COSTING TERHADAP UPAYA MENGURANGI BIAYA PRODUKSI

2020 ◽  
Vol 9 (1) ◽  
pp. 1-12
Author(s):  
Budi Lesmana
Keyword(s):  
Cost Reduction ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Target Costing ◽  
Small Step ◽  
Descriptive Research ◽  
Waste Elimination ◽  
Study Type

The research is divided into an understanding of the target costing, understanding of the Kaizen costing, and to which the outcome is to be obtained using the target and Kaizen costing. The study combines costing targets with costing kaizen for cost reduction. This research is a type of descriptive research with the case study type at PT. Victory Garmintex. The research at PT. Victory Garmintex begins with determining the objectives, namely the business of Kaizen based on the price that the consumer wants to pay and should be achieved. Once it is started to identify and eliminate waste. The result is the elimination of waste and minimized waste; Use of raw materials, raw material supplies, packaging processes, packing processes, and waste of work, and the extravagance of transportation. The final step is to evaluate the implementation of Kaizen costing. Evaluation is done by comparing the actual earned savings achieved with the objectives set at the beginning.  The results of the evaluation showed PT. Victory Garmintex has managed to reduce the company's production costs using the target costing and kaizen costing. Keywords: Costing target, kaizen costing, cost reduction, waste, elimination of waste, small step   Penelitian ini terbagi dalam pemahaman tentang target costing, pemahaman tentang kaizen costing dan sejauh mana hasil yang bakal diperoleh dengan menggunakan target dan kaizen costing. Penelitian ini menggabungkan antara target costing dengan kaizen costing untuk pengurangan biaya. Penelitian ini merupakan jenis penelitian deskriptif  dengan  jenis  studi kasus pada PT. Victory Garmintex. Penelitian di PT. Victory Garmintex, diawali dengan menentukan tujuan, yaitu usaha kaizen yang berdasarkan harga yang ingin dibayarkan konsumen dan harus dicapai. Setelah itu dimulailah mengidentifikasi dan mengeliminasi pemborosan. Hasilnya adalah dieliminasinya pemborosan dan diminimumkannya pemborosan; pemakaian bahan baku, persediaan bahan baku, proses pengemasan, proses pengepakan, serta pemborosan gerak kerja, dan pemborosan transportasi. Langkah terakhir yang dilakukan adalah mengevaluasi implementasi kaizen costing. Evaluasi dilakukan dengan membandingkan penghematan aktual yang berhasil diperoleh dengan tujuan yang telah ditetapkan di awal.  Hasil evaluasi menunjukkan PT. Victory Garmintex telah berhasil mengurangi biaya produksi perusahaan dengan menggunakan target costing dan kaizen costing. Kata Kunci:  target costing, kaizen costing, pengurangan biaya, pemborosan, eliminasi pemborosan, langkah kecil

scholarly journals LIMBAH AMPAS TAHU SEBAGAI BAHAN BAKU SUMBER PROTEIN NABATI PAKAN IKAN NAGAN RAYA

2020 ◽  
Vol 2 (1) ◽  
Author(s):  
Farah Diana ◽  
Ananingtyas Ananingtyas
Keyword(s):  
Raw Materials ◽  
Nutrient Content ◽  
Raw Material ◽  
Fish Feed ◽  
Waste Processing ◽  
The West ◽  
Feed Manufacturing ◽  
Strategic Location ◽  
Alternative Material ◽  
Manufacturing Techniques

Nagan Raya is one of the districts on the west coast of Aceh with an area of 311,480 km2, consisting of 9 districts, 222 villages. The strategic location, the possibility of developing a large fishery field. Nagan Raya began to develop the field of fisheries through aquaculture. Devotion to this community using the method of mentoring and coaching through knowledge transfer in the form of training and practice of making fish feed into feed products. Process activities that have been implemented in the form of mentoring and coaching then classified the type of output at each stage that is passed; Partners can make artificial fish feed with waste alternatives using pellet machines, packing and marketing. Communities in Nagan Raya also produce tofu as processed from soybeans, this preparation will produce waste of tofu waste, which is currently not utilized optimally. The raw material of this training is the tofu and waste waste of dried fish to be processed into feed powder. Tofu waste is used as a feed ingredients because it has advantages in addition to the nutrient content owned also utilize waste processing so that environmental pollution can be avoided. Waste know this is an alternative material of raw materials of environmentally friendly fish feed. Because it is made from waste processing industry residue. Conceptually and the application of science transfer transfer is done through: aspects of fish feed manufacturing techniques and marketing aspects.

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