scholarly journals ANALISIS KEUNTUNGAN DAN TITIK IMPAS TERNAK AYAM KAMPUNG SUPER DAN AYAM BROILER DI DESA BANGUN HARJO BUAY MADANG TIMUR OKU TIMUR

2017 ◽  
Vol 2 (03) ◽  
pp. 23-31
Author(s):  
Imam Sulaiman
Keyword(s):  
Production Process ◽  
Production Cost ◽  
Production Volume ◽  
Total Production ◽  
Majority Population ◽  
Research Plan ◽  
Average Revenue ◽  
Break Even Point ◽  
The Cost ◽  
The Village

The objectives of this research are to: (1) To analyze the cost, income and income of chicken and chicken cattle in Bangu Harjo Village, Buay Madang Timur District, OKU Timur Regency, (2) To analyze whether broiler and joper cattle cultivated in Bangun Harjo Village, Buay Madang Timur Sub-district, OKU Timur Regency is beneficial, (3) To analyze break even point of broiler and joper livestock business in Bangun Harjo Village, Buay Madang Timur District, OKU Timur Regency. This research has been conducted in Bangun Harjo Village, Buay Madang Timur District, East OKU Regency. Site selection is done purposively with the consideration that in the village is able to represent from the existing population and have the criteria of research plan. Bangun Harjo village is a village whose majority population live as farmers and there are some farmers who seek the cultivation of super chicken (joper) and broiler (broiler). The study was conducted in June 2015. The study found that the total production cost incurred in the poultry livestock business in Bangun Harjo Village in one production process amounted to Rp 13,963,744, the average revenue was Rp 22,920,000 so that income Received amounted to Rp 8,956,256. The value of R / C ratio is 1.64 indicating that the chicken livestock business is profitable. The total production cost incurred in the broiler business in Bangun Harjo Village in one production process is Rp 30,609,006, the average revenue is Rp 54,676,250, so the income received is Rp 24,067,224. The value of R / C ratio is 1.79 indicates that the business of broiler livestock is profitable and BEP value of livestock production volume of chicken joper is 349 head, while the value of BEP price is Rp 24.569 / Tail and BEP value of broiler chicken production volume is equal to 2.017 Kg, while the BEP value of the price is Rp 8,496 / Kg which shows that the business of chicken and broiler cattle in Bangun Harjo Village is feasible financially.

scholarly journals ANALISIS KELAYAKAN BUDIDAYA IKAN GURAME DI DESA KEDUNG REJO BUAY MADANG TIMUR KABUPATEN OKU TIMUR

2016 ◽  
Vol 2 (01) ◽  
pp. 23-28
Author(s):  
Yudi Zuriah
Keyword(s):  
Production Process ◽  
Production Cost ◽  
Fish Culture ◽  
Total Production ◽  
The Cost ◽  
The Village ◽  
Selection Of

The objectives of this research are: (1) To calculate the cost, income and income earned by farmers in gouramy cultivation in every production process, (2) To analyze the feasibility of gouramy culture in Kedung Rejo Village Buay Madang Timur OKU Timur. This research was conducted in Kedung Rejo Village, Buay Madang Timur Sub-district, East OKU Regency. Selection of places chosen purposively with the consideration that the village of Kedung Rejo including the village that some farmers there who cultivate gourami. The study was conducted in February 2014. The study found that the total production cost incurred in gouramy fish culture amounted to Rp 19,316,827.00 per process, receipt during one production process of Rp 35,020,333.00, so the income received was Amounting to Rp 15.703.507,00 per process. The R / C ratio is 1.77 indicating the profitability of the carp cultivation and the value of NPV is Rp 20,871,523, the IRR value is 42% and the value of Net B / C is 1.79 which shows the cultivation of a proper gouramy (Feasible) to be developed.

scholarly journals Analisis Penentuan Beban Pokok Produksi Pada Usaha Tempe Sumber Mas Jember

2018 ◽  
Vol 5 (2) ◽  
pp. 134
Author(s):  
Luqman Arif Baihaqi ◽  
Imam Mas'ud ◽  
Yosefa Sayekti
Keyword(s):  
Control System ◽  
Production Process ◽  
Production Cost ◽  
Cost Control ◽  
Total Production ◽  
Cost Of Production ◽  
The Cost ◽  
Business Cost

This study aims to find out the system of business cost control of Tempe Sumber Mas. A Controling based difference between the calculation of the cost of production with cost of production of tempe using full costing. and This research uses Descriptive by Source and Technique Triangulation. The results of this study indicate that the cost control system used by the company is still simple and the calculation of the cost of production of tempe using full costing method is greater than calculate the total production cost used in the tempe production process. Keywords: Expense, Cost of Production, Full Costing, Cost Control

scholarly journals ANALISIS USAHATANI CABAI MERAH PADA LAHAN SAWAH IRIGASI DI DESA KUMPUL REJO BUAY MADANG TIMUR OKU TIMUR

2016 ◽  
Vol 2 (02) ◽  
pp. 1-8
Author(s):  
Munajat
Keyword(s):  
Production Process ◽  
Rice Field ◽  
Farming System ◽  
Production Volume ◽  
Total Production ◽  
Land Area ◽  
Irrigated Rice ◽  
Financial Feasibility ◽  
Single Production ◽  
The Village

The purpose of this research were to : (1) Calculate the amount of cost, income and income obtained from red chili farming in Kumpul Rejo Village, Buay Madang Timur District, OKU Timur Regency, (2) Analyze financial feasibility of red pepper farming in Kumpul Rejo Village East Buay Madang District of East OKU Regency. This research has been conducted in Kumpul Rejo Village, Buay Madang Timur Sub-district, East OKU Regency. Site selection is done purposively with the consideration that in the village there are farmers who cultivate red chilli by utilizing irrigated rice field. The study was conducted in April 2015. The study found that the total production cost incurred in the cultivation of red chili farming in Kumpul Rejo Village in a single production process with an average land area of 0.30 Ha was Rp 11,277,822, One production process amounting to Rp 36,033,750 so that the income received is Rp 24,755,928. The value of R / C ratio is 3.24 indicates the profitable pepper cultivation business. BEP value of production volume is 702 Kg, while BEP value of price is Rp 5,217 / Kg and ROI value is 224% indicating that farming system of red chili in Kumpul Rejo Village is feasible financially.

ANALISIS USAHA PEMBESARAN IKAN NILA DAN KONTRIBUSINYA TERHADAP PENDAPATAN RUMAH TANGGA DI DESA SUMBERSUKO JAYA BELITANG OKU TIMUR

2016 ◽  
Vol 1 (03) ◽  
pp. 21-27
Author(s):  
Sudarti
Keyword(s):  
Household Income ◽  
Production Cost ◽  
Family Income ◽  
Total Production ◽  
Rice Farmers ◽  
Total Family Income ◽  
The Cost ◽  
Farmer Income ◽  
The Village ◽  
Selection Of

The purpose of this study is to: (1) Calculate the cost, income and income of farmers from the business of nila tilapia in Sumbersuko Jaya Village in Belitang Sub-District, OKU Timur Regency, (2) Knowing the contribution contribution of tilapia farmer income to household income in Sumbersuko Jaya Village, Belitang District, East OKU Regency. This research was conducted in Sumbersuko Jaya Village, Belitang District, East OKU Regency. The selection of the location of this study is determined purposively with the consideration that the village of Sumbersuko Jaya is one of the villages in Belitang sub-district which most of the population is as rice farmers and there are some farmers who do the business of tilapia fish. This research will be conducted in June 2014. This research found that total production cost incurred in the effort of tilapia farming in Sumbersuko Jaya Village Belitang OKU Timur subdistrict is Rp 8.009.219 / Lg / Process, business acceptance of Rp 14.471.696 / Lg / Process so that income received is Rp 6.462.476 / Lg / Process. The value of R / C ratio is 1.8 which indicates that the business of nila tilapia enlargement is beneficial and the contribution of tilapia nil product revenues to total family income in one month is included in medium criterion, with contribution percentage amounted to 39,10%. This is due to the efforts of tilapia fish enlargement is still a side business not as a main business.

scholarly journals PROSPEK PENGGUNAAN MESIN PANEN PADI COMBINE HARVESTER DI DESA KARANG MULYA SEMENDAWAI TIMUR OKU TIMUR

2016 ◽  
Vol 2 (02) ◽  
pp. 32-40
Author(s):  
Sudarti
Keyword(s):  
Production Cost ◽  
Total Production ◽  
Rice Farmers ◽  
C Value ◽  
Combine Harvester ◽  
Business Income ◽  
The Cost ◽  
The Village

The purpose of this study is to: (1) To calculate the cost, revenue and income obtained from the use of Combine Harvester rice harvesting machine in Karang Mulya Village, East Semendawai District, OKU Timur Regency, (2) To analyze the feasibility of using Combine harvest machine Harvester in Karang Mulya Village, East Semendawai Sub-district, OKU Timur Regency, (3) To know the prospect of Harvesters Combine Harvester harvesting machine in Karang Mulya Village, East Semendawai District, especially in East OKU Regency. The research will be conducted in Karang Mulya Village, East Semendawai District, OKU Timur Regency. Determination of the location is deliberately determined because in the village of Karang Mulya most of the population work as rice farmers. When harvest season comes the farmers are constrained by the limited labor harvest so that there are respondents who took the initiative to seek the harvesting machine harvesting rice harvester. The research will be conducted in March 2015. The study found that the total production cost incurred by the respondents in the Harvesting Combine Harvester harvesting machine business in Karang Mulya Village amounted to Rp 871,710,000, the business income was Rp 1,107,270,000 so the income received was Amounting to Rp 235,560,000. Harvesting machine harvesting Combine Harvester in Karang Mulya village feasible financially to be developed, it can be known from the calculation of business NPV value of Rp 109,848,197, IRR value is 58.10% and Net B/C value of 1,52.

scholarly journals Analisis Nilai Tambah Agroindustri Kopi Bubuk Organik Di Desa Gunung Terang Kecamatan Way Tenong Kabupaten Lampung Barat

2019 ◽  
Vol 5 (02) ◽  
pp. 16-26
Author(s):  
Faizal Daud
Keyword(s):  
Production Process ◽  
Production Cost ◽  
B Value ◽  
Added Value ◽  
Total Production ◽  
Average Income ◽  
Financial Feasibility ◽  
The Cost ◽  
Ground Coffee

The objectives of this study were to: 1) calculate the cost, revenue and income of the organic ground coffee agro-industry in Gunung Terang Village, Way Tenong District, West Lampung Regency, 2) calculate the added value obtained from the processing of organic ground coffee agro-industry in Gunung Terang Village, District Way Tenong, West Lampung Regency, 3) to analyze the financial feasibility of the organic ground coffee agro-industry in Gunung Terang Village, Way Tenong District, West Lampung Regency. The results showed that the total production cost of the organic ground coffee agro-industry in Gunung Terang Village, Way Tenong District, West Lampung Regency in one production process was Rp. 3,675,191, the average income was Rp. 4,550,000, the income received was Rp. 879,809. The R / C ratio value is 1.24 indicating that the organic ground coffee agro-industry is profitable. The added value of the organic ground coffee processing agro-industry in Gunung Terang Village, Way Tenong District, West Lampung Regency is IDR 27,459 / Kg. This shows that every sale of 1 kg of organic ground coffee will provide an added value of Rp. 27,459. The organic ground coffee agro-industry in Gunung Terang Village, Way Tenong District, West Lampung Regency is financially feasible to be developed, this can be seen from the calculation of the NPV value of IDR 631,745,317, the IRR value is 31.17% and the Net B value. / C of 3.64.

IMPLEMENTASI JOB ORDER COSTING METHOD DALAM PERHITUNGAN HARGA POKOK PRODUKSI MAP

2018 ◽  
Vol 4 (2) ◽  
pp. 43-55
Author(s):  
Ika Yulianti ◽  
Endah Masrunik ◽  
Anam Miftakhul Huda ◽  
Diana Elvianita
Keyword(s):  
Production Process ◽  
Quantitative Data ◽  
Production Cost ◽  
Qualitative Data ◽  
Cost Data ◽  
Method Calculation ◽  
Cost Of Production ◽  
The Right ◽  
The Cost

This study aims to find a comparison of the calculation of the cost of goods manufactured in the CV. Mitra Setia Blitar uses the company's method and uses the Job Order Costing (JOC) method. The method used in this study is quantitative. The types of data used are quantitative and qualitative. Quantitative data is in the form of map production cost data while qualitative data is in the form of information about map production process. The result of calculating the cost of production of the map between the two methods results in a difference of Rp. 306. Calculation using the company method is more expensive than using the Job Order Costing method. Calculation of cost of goods manufactured using the company method is Rp. 2,205,000, - or Rp. 2,205, - each unit. While using the Job Order Costing (JOC) method is Rp. 1,899,000, - or Rp 1,899, - each unit. So that the right method used in calculating the cost of production is the Job Order Costing (JOC) method

scholarly journals ANALISIS KEUNTUNGAN USAHA TANI CENGKEH (STUDI KASUS DESA SULUUN RAYA)

2016 ◽  
Vol 12 (3A) ◽  
pp. 159
Author(s):  
Heince A. A. Lolowang ◽  
Vicky V. J. Palenewen ◽  
Arie D. P. Mirah
Keyword(s):  
Primary Data ◽  
Cost Ratio ◽  
Production Volume ◽  
Total Production ◽  
Total Revenue ◽  
Total Cost ◽  
Average Production ◽  
Total Profit ◽  
Indicator Analysis ◽  
The Village

This study aims to find out how much benefit the clove farmers got and how much Break Event Point (BEP) in volume and price of production were obtained by clove farmers. The research was conducted by colecting primary data through interviews using a structured simple questionnaire. Interviews were conducted in the Suluun Raya Village, Sub-district of Suluun Tareran. Total samples are 30 respondents. It has selected intentionally (purposive sampling). To achieve the research objectives, the indicator analysis used the analysis of production, cost, revenue and profit. Total production of cloves from 30 respondents in the Village of Suluun Raya was 33,020 kg with an average production of 1,100.6 kg, for a total cost of IDR 1,587,078,500, with an average of IDR 52,902,617, for a total revenue of IDR 3.22865 billion with an average of IDR 107,621,666.7, and for a total profit of IDR 1,699,232,967 with an average of IDR 54.71905 million. Clove businesses in the Village of Suluun Raya has given benefits to farmers where the value of average of Revenue- Cost Ratio obtained 1.80. Thus clove farm in the village of Suluun Raya was very profitable. The Break Event Point volume of production was reached when the production rate of 542.942 kg. Average production volume of clove farmers was 1101 Kg means that clove businesses profitable for farmers. The Break Event Point was reached when the price of production of IDR 48 050/kg. Average price of cloves of IDR 97 433/kg means that the price of cloves in the Village of Suluun Raya profitable for farmers.

scholarly journals KELAYAKAN FINANSIAL USATANI KEDELAI

2019 ◽  
Vol 5 (2) ◽  
pp. 293
Author(s):  
Dedi Djuliansah ◽  
Trisna Insan Noor ◽  
Yosini Deliana ◽  
Meddy Rachmadi
Keyword(s):  
Secondary Data ◽  
Paddy Fields ◽  
Primary Data ◽  
Survey Method ◽  
Production Volume ◽  
Land Area ◽  
C Value ◽  
Break Even Point ◽  
The Cost ◽  
Planting Season

This study aims to identify the cost, revenue, and income of soybean farming, identify the feasibility of soybean farming, identify the breakeven point and change the break-even point due to changes in selling prices in Jatiwaras District, Tasikmalaya Regency. The method used in this study is a survey method, while the data used consists of primary data and secondary data. Determination of sample farmers using the Two Stage Cluster Random Sampling method, with a sample size of 65 people with a proportion of 27 farmers in paddy fields and 38 farmers in land, from a population of soybean farmers as many as 185 people.            The results of this study indicate that the cost of soybean farming per hectare in paddy fields is Rp. 5,896,896.90 with receipts of Rp 8,478,139.53 and income of Rp. 2,581,242.63, while the cost of soybean farming per hectare on land is Rp. 4,163,487.48 with receipts of 8,342,774.57 and income of Rp. 4,179,287.09. Soybean farming in land is more feasible to be cultivated with an R / C value of 2.01 while the R / C value in paddy fields is 1.45. Minimum acceptance received by farmers from soybean farming so as not to lose in one planting season of Rp. 63,911.14 in paddy fields and Rp. 668,378.02 in land, the minimum production volume received by farmers from soybean farming so as not to lose in one planting season is 10.65 Kg in paddy fields and 111.40 Kg in land and minimum land area that must be processed by farmers so that no loss in one planting season of 0.01 ha in paddy fields and 0.08 ha on land. Decrease in output price of Rp. 1,000.00 (16.67%) causes the minimum acceptance received by farmers from soybean farming so as not to lose in one planting season of Rp. 100,196.38 in paddy fields and Rp. 767,384.61 on land. The margin value of safety on soybean farming is 90.53 in wetland and 82.40 in land area

ANALISIS HOME INDUSTRI PEMBUATAN KERUPUK OPAK DI DESA JAYA BAKTI KECAMATAN MADANG SUKU I KABUPATEN OKU TIMUR

2019 ◽  
Vol 5 (01) ◽  
pp. 1-9
Author(s):  
Agoes Thony
Keyword(s):  
Production Cost ◽  
Added Value ◽  
Variable Cost ◽  
Fixed Cost ◽  
Total Production ◽  
The Sun ◽  
Labor Costs ◽  
Family Labor ◽  
One Year ◽  
Break Even Point

The objectives of this study were to: 1) determine the technique of making opak crackers in Jaya Bakti Village, Madang Suku I District, East OKU Regency, 2) determine the income and break-even point of the home industry for making opak crackers in Jaya Bakti Village, Madang Suku I District, East OKU Regency , 3) knowing the added value of the home industry for making opak crackers in Jaya Bakti Village, Madang Suku I District, East OKU Regency, 4) knowing whether the home industry for making opak crackers in Jaya Bakti Village, Madang Suku I District, East OKU Regency is profitable and feasible to develop. The results showed that: 1) the technique of making opaque crackers is quite easy, namely by grated cassava, seasoned (garlic, coriander and salt), then molded and steamed for ± 2 minutes for one steaming opaque cracker, then dried in the sun for ± 2 days, after the raw dry opaque crackers are packaged and then marketed. So, the process of making opak crackers takes ± 5 days, 2) the revenue obtained from the home industry for making opak crackers is IDR 735,000 / PP, with a production cost of IDR 501,362 / PP, with a fixed cost of IDR. 69,444, - / PP and a variable cost of 428,000, - / PP, then the income is Rp. 233,638 .- / PP or Rp. 1,401,828 .- / month, 3) the added value in making opak crackers is Rp. 333,638, - / PP obtained from revenue less intermediate costs. The intermediate cost is obtained from the total production cost, namely Rp. 501,362, - / PP minus family labor costs of Rp. 100,000, - / PP so that the total intermediate cost is Rp. 401,362, - / PP, 4) the level of profit based on the acceptance of the value is more than 1, namely the R / C Ratio of 1.47 which means that the opaque cracker home industry is profitable. Meanwhile, based on the level of profit from income the value is more than the prevailing bank interest rate, namely B / C Ratio of 0.47, which means that the home industry for making opaque crackers is non feasible. The production BEP value is Rp. 53.27, - / kg / PP, the BEP value of Rp. 559,361, - / PP, and the BEP value is Rp. Rp. 4.386, - / kg / PP, so this business can be said to be functionally feasible. In addition, the total assets invested in the home industry during the year or the ROI value resulted in a profit of 0.38%, meaning that for the home industry, opaque cracker making for one year generated a profit of 0.38%.

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