C. PENDAMPINGAN KEWIRAUSAHAAN MELALUI STUDI KELAYAKAN BISNIS PADA UMKM Q8 COFFEE SHOP

2019 ◽  
Vol 4 (2) ◽  
pp. 33
Author(s):  
Ahmad Faisal Fadoli ◽  
Lailatul Lutfiah ◽  
Miftachul Jannah ◽  
Risca Fitriatul Annisa ◽  
Gitta Cayani ◽  
...  
Keyword(s):  
Market Share ◽  
Production Costs ◽  
Variable Cost ◽  
Fixed Costs ◽  
Net Income ◽  
Coffee Shop ◽  
Net Profit ◽  
Business Analysis ◽  
Gross Income ◽  
Surrounding Areas

Abstrak   Dari tahun ke tahun ,persaingan bisnis kopi di wilayah Jawa Timur sangatlah banyak sekali . Oleh karena itu diperlukan sebuah studi untuk menelaah tentang kelayakan bisnis tersebut. Tujuan dari makalah ini ialah sebagai acuan untuk mengetahui semua biaya produksi , pendapatan kotor dan pendapatan bersih terhadap UMKM Q8 coffee shop serta kelayakan usaha coffee di Sidoarjo ini .Penelitian dilaksanakan di daerah Tropodo Wetan, Kabupaten Sidoarjo dengan menggunakan metode observasi, wawancara dan dokumentasi .Q8 cofee shop merupakan cafe yang sudah berdiri sejak tahun 2017, mampu bersaing dengan bisnis bisnis lainnya di wilayah sidoarjo surabaya dan sekitarnya.Sangat tidak rugi apabila anda berkunjung untuk ngopi atau membeli makan di café ini karena harga nya sangat terjangkau dan banyak varian makanan serta minuman yang dijual di tempat ini . Ada juga varian kopi disini seperti kopi classic ,vietnam drip arabica ,expresso dan masih banyak lagi tepatnya tempat nonkrong yang asyik , nyaman full wifi..Hasil penelitian menunjukkan bahwa: Rata-rata total sebesar Rp 2.129.500.00 yang dihasilkan dari penjumlahan biaya tetap rata-rata sebesar Rp 1.000.000.00 dengan biaya variabel rata-rata sebesar Rp1.000.000.00  .Laba bersih rata-rata sekitar Rp 2.138.000.00 dikurangi dengan semua pengeluaran Rp 427.500.00 . Analisis kewajaran usaha adalah dengan menyusun pendapatan dan pengeluaran secara keseluruhan. Rata-rata semua pendapatan Rp2.138.000.00  dan semua pengeluaran rata-rata sebesar Rp 427.500.00 . Dengan rasio 80 % usaha Q8 Coffee Shop layak untuk dikembangkan .Hal ini dilakukan untuk mengetahui pangsa pasar agar bisa meningkatkan profit penjualan pada UMKM Q8 coffee shop.   Kata Kunci : Kelayakan usaha, Aspek pasar kelayakan bisnis     Abstract   From year to year, the coffee business competition in the East Java region is very much. Therefore we need a study to examine 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 the Q8 UMKM coffee shop and the feasibility of this coffee business in Sidoarjo.The study was conducted in the Tropodo Wetan area, Sidoarjo Regency using the method of observation, interviews and documentation.Q8 cofee shop is a cafe that has been established since 2017, able to compete with other business businesses in the Sidoarjo region of Surabaya and surrounding areas. Very no loss if you visit for coffee or buy food at this café because the price is very affordable and many variants of food and drinks are sold in this place. There are also variants of coffee here such as classic coffee, Vietnam drip arabica, expresso and many more precisely nonkrong places that are fun, comfortable full wifi.The results showed that: The average total of Rp 2,129,500.00 resulting from the sum of the average fixed costs of Rp 1,000,000,00  with an average variable cost of Rp 1,000,000,00. The average net profit was around Rp 2,138,000.00 deducting all expenses of Rp 427,500.00. The reasonableness of business analysis is to compile overall income and expenditure. The average of all income is Rp. 2,138,000.00 and all expenses are an average of Rp. 427,500.00. With a ratio of 91% the Q8 Coffee Shop business is worth developing. This is done to determine market share in order to increase sales profit on the Q8 UMKM coffee shop .   Keywords: Business feasibility, Market aspects of business feasibility

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

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 Costs and Returns Structure in Bottle Gourd on the Contract Vis-a-Vis Non-Contract Farms in the Jaipur District of Rajasthan

2020 ◽  
Vol 65 (4) ◽  
Author(s):  
Arjun Singh Rajput
Keyword(s):  
Bottle Gourd ◽  
Primary Data ◽  
Net Income ◽  
Contract Farming ◽  
Income Family ◽  
Net Profit ◽  
Gross Income ◽  
Business Income ◽  
The Cost ◽  
Farm Business

The present investigation was undertaken with a view to studying the costs and returns structure by the contract and non-contract farmers under contract farming of bottle gourd. Primary data were collected for the agricultural year 2015-16. The cost concepts were used. The results of the study revealed that all types of incomes viz., gross income, family labour income, farm business income and net income were higher on the contract farms than on the non-contract farms. The net income per hectare from bottle gourd was 31.69 per cent higher on the contract farms as compared to the non-contract farms. The total costs were higher on contract farms than on non-contract farms. The net profit was higher on contract farms than on non-contract farms. Returns per rupee were higher on contract farms (` 1.82) than non-contract farms (`1.69).

scholarly journals Economic Performance and Consraints Faced by Tur Dal Processing Units- Bharuch District, Gujarat

2021 ◽  
pp. 54-62
Author(s):  
Deepa Hiremath ◽  
Shreeshail Rudrapur ◽  
L. R. Dubey ◽  
Bhanupriya Choyal
Keyword(s):  
Economic Performance ◽  
Capital Investment ◽  
Capacity Utilization ◽  
Production Costs ◽  
Raw Material ◽  
Primary Data ◽  
Variable Cost ◽  
Fixed Cost ◽  
Fixed Costs ◽  
Net Returns

The study of economic performance of Tur dal processing units in terms of cost is very essential for accelerating the growth of agriculture processing industries. The present study was undertaken to work out the unit fixed costs, variable costs, production costs and returns of processing of Tur dal and different constraints faced by Tur dal processors of Bharuch District of Gujarat. The primary data pertained to consecutive three years i.e., 2017-18, 2018-2019, and 2019-20 were collected from the sample of three Tur dal mills from Bharuch, Ankleshwar and Vaghra talukas of Bharuch district. The results indicated that the average capital investment for a dal mill per unit was Rs. 7, 10, 00,000. The average fixed cost and average variable cost per quintal was of INR 46.10 and 245.46 respectively. Hence, average processing cost per quintal was worked out to be Rs. 291.56. The gross return per quintal of processed tur dal was Rs. 5754.50. The average content of tur dal and by- products was in the proportion of 72 per cent and 28 per cent respectively, by weight. The recovery in one quintal of tur was 65 kg of tur dal, 7 kg of broken dal and 28 kg of chala/chuni/ dead seed. The net returns per quintal after processing was found to be Rs. 579.61. It was found that, inadequate supply of raw material for processing especially during off season was the major constraint faced by the dal mill owners followed by units not running on full capacity utilization during offseason and irregular electricity supply to run the unit, etc.

scholarly journals Binary Logistic Regression Modeling on Net Income of Pagar Alam Coffee Farmers

2020 ◽  
Vol 2 (2) ◽  
pp. 47-66
Author(s):  
Ngudiantoro Ngudiantoro ◽  
◽  
Irmeilyana Irmeilyana ◽  
Mukhlizar Samsuri ◽  
◽  
...  
Keyword(s):  
Logistic Regression ◽  
Women Workers ◽  
Binary Logistic Regression ◽  
Production Costs ◽  
Net Income ◽  
Harvest Time ◽  
Land Productivity ◽  
The Family ◽  
Coffee Farmers ◽  
Gross Income

Pagar Alam Coffee is a Besemah coffee originating from the Smallholder Plantation in South Sumatra, Indonesia. The majority of Pagar Alam coffee farming is a hereditary business. Coffee farmers' income is very dependent on coffee production, production costs, and coffee prices. This study aims to obtain a probability model of Pagar Alam coffee farmers income based on the factors that influence it. The independent variables studied were the number of dependents, economic conditions, number of trees, age of trees, frequency of fertilizer used, frequency of pesticide used, production at harvest time, production outside harvest time, number of women workers outside the family, minimum price of coffee, maximum price of coffee, farmers' gross income, and land productivity. Modeling used binary logistic regression method on 179 respondents. There were three methods used, i.e. enter method, forward and backward methods. The model using enter method results the greatest prediction accuracy which is 87.7%. The factors that have a significant influence on the net income of Pagar Alam coffee farmers are gross income, land productivity, and the number of women workers from outside the family. The most influential variable is gross income.

THE EFFECT OF PRODUCTION COST TO NET PROFIT; A CASE STUDY OF PT. INDORAMA SYNTHETICS TBK

2018 ◽  
Vol 4 (1) ◽  
pp. 54-64
Author(s):  
Mutia Wulandari ◽  
Ahmad Abror ◽  
Manohara Inggita
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Hypothesis Test ◽  
Sample Selection ◽  
Significance Test ◽  
T Test ◽  
Production Costs ◽  
Primary Data ◽  
Net Income ◽  
Net Profit

Production is the largest cost part of the company. A production process at each company would require a considerable cost. “Production costs are costs incurred in order to process raw materials into products and goods are ready for sale. This study aims to determine how much influence the cost of production to net income. Abstract This study used descriptive method with quantitative approach. The population used in this study was the financial statements; costs production statement, Profit and loss statement from the year 2010-2014 of PT. Indorama Synthetics Tbk. Sample selection has done by using purposive sampling method with amount of data processed 6 years. The data used are primary data. Data were tested using SPSS 21.0, the data analysis used was simple regression analysis, correlation analysis, determination coefficient analysis and hypothesis test using parameter significance test (t test). The result of this research show that partially production cost have a significant effect to net profit. Based on t-test known that the hypothesis was accepted since the t count was higher than t-table value. The t-count was equal to 3,095, while the t-table was 2,776, with a significant value of 0.036 smaller than 0.05, which means that production costs significantly affect net income at PT Indorama Synthetics Tbk.

scholarly journals PRODUCTIVE VIABILITY AND PROFITABILITY OF CARROT-COWPEA INTERCROPPING USING DIFFERENT AMOUNTS OF Calotropis procera

2019 ◽  
Vol 32 (1) ◽  
pp. 62-71
Author(s):  
Francisco Bezerra Neto ◽  
Maiele Leandro da Silva ◽  
Jailma Suerda Silva de Lima ◽  
Aurélio Paes Barros Júnior ◽  
Italo Nunes Silva ◽  
...  
Keyword(s):  
Calotropis Procera ◽  
Net Income ◽  
Productive Performance ◽  
Agronomic Efficiency ◽  
Land Equivalent Ratio ◽  
Net Profit ◽  
Alternative Farming ◽  
Gross Income ◽  
Semi Arid Region ◽  
Semi Arid

ABSTRACT Intercropping system and the use of green manure with spontaneous species has been an alternative farming method applied to the productive sector of vegetables in the northeastern semi-arid region. The objective of this work was to determine which amount of Calotropis procera must be incorporated into the soil to provide the highest productive performance of the component crops and increase the profitability of the carrot and cowpea intercropping. The experimental design used was randomized complete blocks with five replicates. The treatments consisted of four amounts of C. procera incorporated into the soil: 10, 25, 40 and 55 t ha-1 on a dry basis. The characteristics evaluated in this intercropping system were: commercial productivity of carrot roots, yield of cowpea green grains, land equivalent ratios for component crops and for the intercropped system, score of the canonical variable of the association, and the economic indicators of gross income, net income, rate of return, and net profit margin. The maximum agronomic efficiency of the carrot x cowpea intercropping was reached at the land equivalent ratio of 1.12, using 43.39 t ha-1 of C. procera biomass incorporated in the soil, while the maximum economic efficiency of the carrot and cowpea crops association was obtained at the net income of R$ 17,856.43 ha-1, in the amount of 40.60 t ha-1 of C. procera biomass added to the soil.

scholarly journals Analisis Kelayakan Industri Rumah Tangga Keripik Singkong di Desa Kasarangan Kecamatan Labuan Amas Utara

2014 ◽  
Vol 4 (1) ◽  
pp. 239-245
Author(s):  
Rum Van Royensyah ◽  
Sundariah Sundariah
Keyword(s):  
Rural Areas ◽  
Production Costs ◽  
Added Value ◽  
Variable Cost ◽  
Fixed Costs ◽  
Total Cost ◽  
Integrated Processing ◽  
Average Revenue ◽  
Home Industries ◽  
By Products

       Integrated processing of cassava in the household scale cassava chips industry is an effort to optimize each stage of cassava processing and the utilization of by-products arising from the industry to increase the added value of cassava. Cassava is one of the commodities that are often found in rural areas such as in Kasarangan Village, this study aims to determine the size (i) of production costs (ii) revenue (iii) benefits and (iv) business feasibility of cassava chips household business in Kasarangan Village, Labuan Amas District, North, Hulu Sungai Tengah Regency. The results of this study indicate that the business of home industries of cassava chips that were cultivated by entrepreneurs / respondents in this study, the average total cost reached Rp. 22,820,286.00. Average fixed costs reach Rp. 2,228,649.00 / month and the average variable cost reaches Rp. 20,591,636.00 / month. The average revenue is Rp. 54,000,000.00 / month, with an average profit reaching Rp. 31,179,714.00 / month. Based on the data presented, the cassava chips household industry in Kasarangan Village, Labuan Amas District, Hulu Sungai Tengah Regency. With the average RCR value of the business reaching 2.37, it is worth trying

scholarly journals Analisis Break Even Point Penambangan Sirtu PT. Klawafun Alam Lestari Papua Barat

2019 ◽  
Vol 2 (2) ◽  
pp. 76-83
Author(s):  
Fernando Nanlohy ◽  
Juanita R. Horman
Keyword(s):  
Quantitative Method ◽  
Production Costs ◽  
Variable Cost ◽  
Fixed Cost ◽  
Selling Price ◽  
Fixed Costs ◽  
Labor Costs ◽  
Capital Costs ◽  
Papua Barat ◽  
Break Even Point

This study aims to analyze Break Even Point of mining of sirtu at PT. Klawafun Alam Lestari Provinsi Papua Barat. The method used in this research is quantitative method. Break Even Point shows the point where income is equal to cost. Intended costs are variable costs and fixed costs. Where fixed costs consist of capital costs and labor costs, while variable costs consist of production costs. From the results of data collection and calculation, the fixed cost is Rp. 9,501,158,600 and variable cost of Rp. 48,972/m3, at the selling price of sirtu Rp. 150.000/m³. From the analysis, Break Even Point of mining of sirtu is obtained when the minimum mining production reaches 94,045 m³/year with an income of Rp. 14,106,720,810.07/year.

scholarly journals Economic Efficiency On Overseeding Grasslands From Preajba - Gorj County In 2014

2015 ◽  
Vol 67 (1) ◽  
pp. 19-24
Author(s):  
Medelete Dragoş Mihai ◽  
Pânzaru Radu Lucian
Keyword(s):  
Economic Efficiency ◽  
Red Clover ◽  
Production Costs ◽  
Organic Fertilizers ◽  
Mineral Fertilizers ◽  
First Year ◽  
Fixed Costs ◽  
Net Profit ◽  
Rate Of Profit ◽  
Strategic Project

Abstract This study was achieved using the support of strategic project “Support Scholarships University in Romania by the European Doctoral and Post-doctoral (SCHOLARSHIPS DOC-POSTDOC)”, ID 133255. The paper emphasizes the importance of meadows and hayfields production, considering that their value can be increased using over-seeding and organic-mineral fertilizers. Experience is located in the Experimental Center for Meadows Culture -Preajba, Gorj County, on natural meadow of Agrostis capillaris, over-seeded with Red clover. The production have increase with fertilizer dose, but maximum economic efficiency was found on variant that use only organically fertilizer. It should be noted that organic fertilizers are used in the first year only partially by plants. The indicators of economic efficiency used are: raw product, variable costs, fixed costs, production costs, and the indices: total expenditure rate of profit, income taxes, net profit and net profit rate.

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