scholarly journals ANALISIS PENGELOLAAN BERAS SEMI ORGANIK DI KABUPATEN OKU TIMUR

2015 ◽  
Vol 1 (02) ◽  
pp. 9-17
Author(s):  
Munsiarum
Keyword(s):  
Production Costs ◽  
Average Total Cost ◽  
Total Cost ◽  
Organic Rice ◽  
Location Determination ◽  
Cost Of Production ◽  
The Village

The purpose of this research were to: (1) To determine the level of production costs and revenue from the management of semi-organic rice in East OKU District, (2) To analyze whether the management of semi-organic rice in East OKU District to develop. This research was conducted in 3 villages namely Karang Sari, Tegal Rejo, and Sumbersuko. The location determination is done intentionally (purposive) because in the village there is the management of organic rice. The research was conducted in May 2013. The study found that the average total cost of production which acquired the generated business in the year to 1 reception Rp 9.342 million, - / Process, a fee of Rp 4,771,679, - / process then revenue Rp 4,570,303, - / process. Enterprises in the year to 2 reception Rp 10.0602 million, - / Process, a fee of Rp 4,657,624, - / process the revenue of Rp 5,402,576, - / process. Enterprises in the year to 3 reception Rp 13.75 million, - / Process, a fee of Rp 4,675,274, - / process, the revenue of Rp 9,074,726, - / process. Enterprises in the year to 4 reception Rp 20.4 million, - / processes, costs Rp 4,681,574, - / process, the revenue of Rp 15,718,426, - / process and NPV values obtained Comfounding lowest factor of 18% amounting to Rp 25 854 .258, - / 4 years, the value NPVN Comfounding highest factor of 30% was obtained at a negative value - Rp 1,661,258, - / 4 years with an IRR obtained 29.28% and Net B / C gained 1.26, then attempt profitable and feasible to be developed and passed.

scholarly journals Aplikasi Metode Simpleks Pada Optimalisasi Biaya Bahan Baku (Studi Kasus: Ukm Najmah Klappertart)

2020 ◽  
Vol 17 (2) ◽  
pp. 129-140
Author(s):  
D Damayanti ◽  
A I Jaya ◽  
Resnawati
Keyword(s):  
Simplex Method ◽  
Production Cost ◽  
Production Costs ◽  
Optimal Production ◽  
Total Cost ◽  
Optimal Cost ◽  
Cost Of Production ◽  
The Cost

ABSTRACT The purpose of this research is to obtain an the optimal production costs of Klappertart based on the basic ingredients comparing the production cost of Klappertart in Najmah Klappertart with production costs using the simplex method. The result showed that the optimal costs is ,-. This result is equal to the total cost of klappertart by SMEs Najmah Klappertart, so it can be concluded that the cost of production klappertart based on the basic ingredients on SMEs Najmah Klappertart were optimal. Keywords      : Optimal Cost, Basic Ingredients, Production Costs. (A-Z), Simplex Method  

scholarly journals ANALISIS PENDAPATAN DAN EFISIENSI USAHATANI KUBIS DI DESA BUKIT ASRI KECAMATAN KAPONTORI KABUPATEN BUTON

2020 ◽  
Vol 4 (1) ◽  
pp. 14-26
Author(s):  
Suriadi Suriadi ◽  
Rabiyatul Jasiyah ◽  
Ni Made Arniase
Keyword(s):  
Data Analysis ◽  
Production Costs ◽  
Average Total Cost ◽  
Analysis Method ◽  
Average Income ◽  
Total Cost ◽  
Average Revenue ◽  
Farm Efficiency ◽  
Planting Season

This study aims to (1) determine the income earned by cabbage farmers in Bukit Asri Village, Kapontori Sub-district, Buton Regency (2) Know the efficiency of cabbage farming in Bukit Asri Village, Kapontori Sub-district, Buton Regency. This research was conducted from February 2020 to March 2020 in Bukit Asri Village, Kapontori Sub-district, Buton Regency. The sample in this study were all farmers who worked cabbage totaling 20 people, the determination of the sample was done by census method by taking the whole population from the sample as many as 20 people. The data analysis method used the analysis of production costs, revenue analysis, income analysis, and analysis of the efficiency of the RC farming ratio. The results of this study indicate that cabbage farmers income in Bukit Asri Village, Kapontori Sub-district, Buton Regency with average revenue of IDR 11.185.800,- and an average total cost of IDR 3.585.350,- per planting season, so the average income the farmer is IDR 7.600.450,- per planting season. The efficiency of cabbage farming that from the RC ratio results, get an RC ratio of 3,12 > 1. This shows that each cost incurred in the amount of IDR 1.000,- then gives income of Rp 3.120,- with a profit of 2,120,-. It can be concluded that cabbage farming is profitable and can be developed. Keywords: Farm Efficiency, Cabbage, and Income

scholarly journals ANALISIS KEBUTUHAN KAYU BAKAR UNTUK PEMBAKARAN BATU BATA DI KECAMATAN RUMBAI, KOTA PEKANBARU

2018 ◽  
Vol 13 (2) ◽  
pp. 20-29
Author(s):  
Enny Insusanty ◽  
Emy Sadjati ◽  
Ambar Tri Ratnaningsih
Keyword(s):  
Field Observation ◽  
Business Owners ◽  
Production Costs ◽  
Survey Method ◽  
Fuel Wood ◽  
Wood Fuel ◽  
Total Cost ◽  
Cost Of Production ◽  
The Cost

This study aims to find out the needs of wood for brick making in Kecamatan Rumbai and to analyze the revenue and the contribution of the cost of wood fuel for brick making. The method used in this study is the survey method in the form of interviews to brick making business owners and field observation and calculate the needs of firewood and brick production. The average brick production of each factory is 65,000 bricks per 2 months with the amount of firewood required 20.5 m3 so for the year it takes 123 m3. For all existing factories in Muara Fajar village with the number of 80 factories is required bricks as much as 9,840 m3 per year. Components of fuel wood as fuel reached 34.9% of production costs with total cost of production (2 months) is Rp 11,448,750 and the profit earned by craftsmen is Rp 1,518,750.

scholarly journals ANALISIS USAHA DAN PROSPEK BUDIDAYA JAHE GAJAH (Zingiber officinale) DI DESA KEMU KECAMATAN PULAU BERINGIN, KABUPATEN OKU SELATAN

2019 ◽  
Vol 5 (01) ◽  
pp. 16-22
Author(s):  
Muridin
Keyword(s):  
Sampling Method ◽  
Zingiber Officinale ◽  
Total Income ◽  
Total Cost ◽  
Purposive Sampling ◽  
Plant Cultivation ◽  
Financial Feasibility ◽  
Business Analysis ◽  
Cost Of Production ◽  
The Village

Business Analysis and Prospect of Plant Cultivation Elephant Ginger (Zingiber officinale R) in Desa Beringin Island Kemu District of South OKU District. The purpose of this study was to calculate the amount of income and financial feasibility of farming ginger in Desa Beringin Island Kemu District of South OKU District. The choice of location is done intentionally (purposive) conducted in October 2015. Sampling was done by using purposive sampling method on 20 samples of 100 population who undertake the cultivation of ginger in the village Kemu with the criteria of the respondents had sought cultivation of ginger> 5 years and wide land> M².Hasil 1000 study showed that the total cost of production dikelu arkan in the cultivation of ginger in one cropping cycle (9 months) in 2015 amounted to Rp 14,834,059, total receipts amounted to Rp 39.222188 so that the total income received amounted Rp 24,388,128. NPV is Rp 19,211,923, IRR amounted to 54.54% and the Net B / C was 1.9 indicating that the cultivation of ginger in Desa Beringin Island Kemu District of South OKU District feasible (feasible) to be developed so it has good prospects in the future to be developed.

scholarly journals Pendapatan dan Efisiensi Teknis Usaha Tani Jernang (Daemonorops Draco) di Desa Lamban Sigatal Kecamatan Pauh Kabupaten Sarolangun Provinsi Jambi

2021 ◽  
Vol 6 (2) ◽  
pp. 86
Author(s):  
Siti Abir Wulandari ◽  
Jonathan Tio Pande Simbolon
Keyword(s):  
Analytical Method ◽  
Total Sample ◽  
Production Costs ◽  
Average Total Cost ◽  
Average Yield ◽  
Average Income ◽  
Inorganic Fertilizers ◽  
Total Cost ◽  
Qualitative Descriptive ◽  
Organic And Inorganic Fertilizers

The purpose of this research is to find out; (1) jernang farming activities in Lamban Sigatal Village, Pauh District, Sarolangun Regency, Jambi Province (2) analyzing production costs in jernang farming in Lamban Sigatal Village, Pauh District, Sarolangun Regency, Jambi Province (3) analyzing jernang farming income in Lamban Sigatal Village, Subdistrict Pauh, Sarolangun Regency, Jambi Province. This research was conducted in Lamban Sigatal Village, Pauh District, Sarolangun Regency, Jambi Province, this research was conducted in June 2021, with a total sample of 15 data used in the study. The analytical method used in this study was carried out in a qualitative descriptive way, to answer objectives one, two, and three, which were obtained from the results of interview reports and observations.. Based on the results of the study indicate that the average total cost is Rp. 10,597,544 /Harvest Period consists of a fixed fee of Rp. 70,550/Harvest Period and a variable fee of Rp. 10,526,993 // Harvest Period. The average income obtained by farmers is Rp. 86.400.000 / Harvest Period, for an income of Rp. 75,802,456/Harvest Period. Jernang plants use organic and inorganic fertilizers. Fertilizer is given in several stages, first given before or at the same time as planting, fertilizer is inserted into the planting hole at a dose of 2 kg per planting hole or NPK 100 g per planting hole. Furthermore, continued fertilizer was started after the plants were 6 months old. NPK with doses between 50-100 grams per plant which is done every 6 months. Fertilization of compost or manure is also done by placing it around the plants. Harvesting of fruit is done once every 3 months to get optimal results and the average yield of jernang is 1,080 Kg/Harvest Period. Marketing is done indirectly by delivering the jernang to the buyer's location  

ANALISIS PENDAPATAN PETANI DAN PEMASARAN PADI ORGANIK DI DESA LIMAN SARI KECAMATAN BUAY MADANG TIMUR KABUPATEN OKU TIMUR

2016 ◽  
Vol 1 (03) ◽  
pp. 37-51
Author(s):  
Muridin
Keyword(s):  
Rice Cultivation ◽  
Rice Farming ◽  
Average Income ◽  
Total Cost ◽  
Organic Rice ◽  
Printed Media ◽  
Farming Efficiency ◽  
The Village ◽  
Labor Skills ◽  
Selection Of

The purpose of this research were to : (1) To analyze the income and feasibility of organic rice farming in Liman Sari Village, East Buay Madang District, OKU Timur Regency, (2) To analyze the organic rice marketing margin in Liman Sari Village, Buay Madang Timur Sub-district, OKU Timur Regency , (3) To analyze the prospect of farming development and marketing of organic rice in Liman Sari Village, Buay Madang Timur Sub-district, OKU Timur Regency. This research was conducted in Liman Sari Village, Buay Madang Timur Sub-district, OKU Timur District of South Sumatera Province with farmer respondents who work on organic rice cultivation in the village. The selection of research sites is done purposively with the consideration that the area is one of the villages that has many farmers working on organic rice cultivation. The research data was collected for 3 (three) months from April to June 2014. The research found that farmers receiving from organic rice farm in Liman Sari Village at the time of research with the average of 0.33 hectare is Rp .7,936,073.00, and total cost of Rp.4.682.209, -, the average income of Rp.3.253.863, - is obtained. The average farming efficiency (R / C Ratio) of 1.70 indicates that organic rice farming in Liman Sari Village is profitable and feasible to develop. The average organic rice marketing margin obtained by Gapoktan Suko Rahayu Suko Rahayu is Rp.5.890 , - per kilogram, while the capital or marketing cost incurred is Rp.4.680, - per kilogram so as to obtain profit of Rp.1.210, - per kilogram and Prospect of development of organic rice farming in Liman Sari Village, Buay Madang Timur District East OKU Regency is In a weak but very likely position. The strategy recommendation is to change strategy, meaning that farmers and Gapoktan Suko Rahayu are advised to change the previous strategy. Therefore, the old strategy is feared difficult to be able to capture the opportunities that exist while improving the performance of the organization. One way is to take advantage of existing opportunities, seek capital lenders, improve labor skills, promote organic rice in electronic and printed media, and seek breakthroughs for organic rice to be widely accepted by the market.

B. ANALISA KELAYAKAN BISNIS PADA UMKM (Study Kasus Pada Usaha Tempe Murni Ita)

2019 ◽  
Vol 2 (1) ◽  
pp. 10-19
Author(s):  
Agus Jonikar Ndraha ◽  
Avan Joko Prasetyawan ◽  
Ida Kurnia Wati ◽  
Ilmia Cahyasari ◽  
Nafa Alya Shintya ◽  
...  
Keyword(s):  
Production Costs ◽  
Survey Method ◽  
Variable Cost ◽  
Fixed Costs ◽  
Net Income ◽  
Average Income ◽  
Total Cost ◽  
Net Profit ◽  
Business Analysis ◽  
Gross Income

Abstrak Tahun demi tahun, persaingan bisnis tempe di wilayah Surabaya kian ketat. Oleh karena itu diperlukan sebuah studi untuk mengkaji kelayakan bisnis tersebut. Tujuan dari makalah ini adalah Sebagai acuan untuk mengetahui semua biaya produksi, pendapatan kotor dan pendapatan bersih usaha tempe serta kelayakan usaha tempe di Surabaya. Penelitian dilaksanakan di daerah Sukomanunggal dengan menggunakan metode surve. Hasil penelitian menunjukkan bahwa: Rata-rata biaya total sebesar Rp 2.144.590 yang dihasilkan dari penjumlahan biaya tetap rata-rata sebesar Rp 160.590 dengan biaya variabel rata-rata sebesar Rp 1.984.000. Laba bersih rata-rata sekitar Rp 955.410 dari pendapatan rata-rata sebesar Rp 3.100.000 dikurangi dengan semua pengeluaran Rp 2.144.590. Analisis kewajaran usaha adalah dengan menyusun pendapatan dan pengeluaran secara keseluruhan. Rata-rata semua pendapatan Rp 3.100.000 dan semua pengeluaran rata-rata sebesar Rp 2.144.590. Dengan rasio 1,45 usaha tempe murni ITA layak untuk dijalankan.  Kata Kunci : Biaya produksi, Pendapatan kotor, Pendapatan bersih, Kelayakan usaha   Abstract From year to year, Tempe business competition in the Surabaya area is getting tougher. Therefore a study is needed to study the feasibility of the business. The purpose of this paper is as a reference to find out all the production costs, gross income, and net income of tempe businesses and the feasibility of tempe businesses in Surabaya. The study was carried out in the Sukomanunggal area using a survey method. The results showed that: The average total cost of Rp 2,144,590 resulted from the sum of the average fixed costs of Rp 160,590 with an average variable cost of Rp 1,984,000. Net profit averaged around Rp. 955,410 from an average income of Rp. 3,100,000 minus all expenses of Rp. 2,144,590. The reasonableness of business analysis is to compile overall income and expenditure. The average income of all Rp 3,100,000 and all expenses averaged Rp 2,144,590. With a ratio of 1.45, pure ITA tempe business is feasible to run.  Keywords : Production costs, Gross income, Net income, Business feasibility

D. Perhitungan HPP Telur Asin Dengan Pendekatan Variabel Costing Pada UD Mulya Jaya

2019 ◽  
Vol 4 (1) ◽  
pp. 30
Author(s):  
Neno Pratiwi ◽  
Andre Setiawan ◽  
Ilmi Cayono ◽  
Johan Trinanto
Keyword(s):  
Decision Making ◽  
Production Process ◽  
Raw Materials ◽  
Selling Price ◽  
Assistance Program ◽  
Total Cost ◽  
Cost Of Production ◽  
The Cost ◽  
A Company ◽  
Important Objective

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

scholarly journals Inventory Model with Demand Dependant on Unit Cost- Input Parameters as Triangular Fuzzy Numbers

2021 ◽  
Vol 12 (2) ◽  
Author(s):  
R. Kasthuri, Et. al.
Keyword(s):  
Fuzzy Numbers ◽  
Unit Cost ◽  
Inventory Model ◽  
Average Total Cost ◽  
Triangular Fuzzy Numbers ◽  
Lot Size ◽  
Distance Method ◽  
Total Cost ◽  
Signed Distance ◽  
Fuzzy Environment

This paper considers an inventory model in which the shortages are backlogged and the demand is dependent on unit cost. An optimum value for average total cost is calculated by considering various input costs, lot size and maximum inventory under fuzzy environment. The process of defuzzification is done by using the signed distance method. Numerical example and sensitivity analysis is given for calculating both crisp and fuzzy values of the total cost.

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