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

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

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 ANALISIS BIAYA DAN PENDAPATAN USAHA PEDAGANG SAYURAN DI PASAR TAMIN KOTA BANDAR LAMPUNG

2019 ◽  
Vol 6 (3) ◽  
pp. 288
Author(s):  
Romidah Astuti ◽  
Wan Abbas Zakaria ◽  
Teguh Endaryanto
Keyword(s):  
Income Level ◽  
Cost Structure ◽  
Variable Cost ◽  
Fixed Cost ◽  
Fixed Costs ◽  
Average Income ◽  
Total Cost ◽  
Qualitative And Quantitative ◽  
The Cost ◽  
Business Cost

This study aims to analyze the cost structure and the income level of vegetable traders in Tamin Market Bandar Lampung City. This research is conducted in purposively chosen Tamin Market with the consideration that Tamin Market is a center of vegetable trade and the main market in Bandar Lampung City.  The data were collected in March 2017 and respondents were 15 vegetable traders who are willing to be interviewed, consisting of five stall traders, five los traders, and five street traders.  Data are analyzed descriptively using qualitative and quantitative of cost and income analysis. The result showed that the traders' business cost structure consists of fixed cost and variable cost.  The propotion of variable cost is higher than the fixed cost, which is 99 percent of total cost. Variable costs include plastic cost, vegetable purchase, transport, labor, and information.  And fixed costs include rent cost, electricity and market facility fees. The average income of stall traders is higher than the loser traders and the street traders. The average income of stall traders is Rp817,055.00 per day, los traders is Rp737,604.00 per day, and street traders is Rp183,455.00 per day.Key words: cost structure, the level of income, vegetable traders

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 KAJIAN EKONOMI USAHATANI KACANG TANAH (Arachis hypogaea L) DI KELURAHAN BAGAN PETE KECAMATAN ALAM BARAJO

2019 ◽  
Vol 4 (2) ◽  
pp. 68
Author(s):  
Rogayah Rogayah ◽  
Evi Kurniati
Keyword(s):  
Arachis Hypogaea ◽  
Survey Method ◽  
Fixed Costs ◽  
Average Income ◽  
Total Cost ◽  
Arachis Hypogaea L

Bagan Pete Village Alam BarajoSubditrict JambiCity Is one of the centers ofpeanut farmingin Jambi City.However,the farmer never details the costsincurred and never calculates the amount ofreceipts ina single harvest. The purpose of this study was to describe peanut farming and analyze the income of peanut farming in Bagan Pete Village,Alam  Barajo Subdistrict, Jambi City.This Study used a Survey method carried out in the Bagan Pete Sub-District of Alam BarajoSubdistrict wherethe kelurahan was farmers whocultivated peanut.The number of samplestaken in this study were 35 farmer households (RTP)oe the entire populatianin Bagan Pete Village by census. The results ofyhestudy showthat theaverage total cost is Rp 1,589,505 /Mt. Consisting of fixed costs of Rp 63,662/Mt and variable costs of Rp1,525,989/ Mt. The everage income obtained by farmers is Rp 4,498.000/Mt,whit and average income of Rp 2,908,238/Mt,Keywords : Kajian Ekonomi ,Usahatani Kacang Tanah Abstrak           Kelurahan bagan pete Kecamatan Alam Barajo Kota Jambi merupakan salah satu sentra usahatani kacang tanah di Kota Jambi. Namun petani belum membuat perincian biaya-biaya yang dikeluarkan serta menghitung jumlah penerimaan dalam satu kali musim tanam.Tujuan dari penelitian ini untuk menggambarkan kegiatan usahatani kacang tanah serta menganalisis pendapatan usahatani kacang tanah dengan menggunakan metode servay. Jumlah sampel sebanyak 35 rumah tangga petani(RTP) atau seluruh jumlah populasi yang ada dengan cara sensus.           Hasil penelitian menunjukkan bahwa rata-rata total biaya adalah sebesar Rp1.589.505-,/Mt yang terdiri dari biaya tetap sebesar Rp63.662-,/Mt dan biaya tidak tetap sebesar Rp1.525.986-,/Mt. Rata-rata penerimaan yang diperoleh petani sebesar Rp 4.498.000-,/Mt dengan rata-rata pendapatan sebesar Rp 2.908.238,-/MtKata Kunci:Kajian Ekonomi, Usahatani, Kacang tanah

scholarly journals Economics analysis of Seed Yam production in Aeroponic system

2020 ◽  
Vol 56 (2) ◽  
Author(s):  
Patricia Pinamang Acheampong ◽  
Marian Dorcas Quain ◽  
David Appiah-Kubi ◽  
Jonas Osei-Adu ◽  
Stella Ama Ennin ◽  
...  
Keyword(s):  
Tissue Culture ◽  
Private Sector ◽  
Production Costs ◽  
Variable Cost ◽  
Fixed Cost ◽  
Cost Ratio ◽  
Total Cost ◽  
Benefit Cost Ratio ◽  
Short Period ◽  
Using Data

The supply of seed yams for intensive yam production is hindered by many constraints, including diseases and pest infestations as well as the unavailability of quality planting material. The combination of tissue culture and aeroponics system is perceived to be the way towards clean and adequate supply of seed yam for enhanced yam production. However, the system is considered as expensive for any individual to implement. In order to encourage private sector to participate in this venture, the economic analysis determining the feasibility and viability of using aeroponics in seed yam production was performed. Using data from established tissue culture and aeroponics system in Ghana, the fixed cost and variable cost parameters as well as production costs were obtained. Results revealed that total cost of building aeroponics structure amounted to GH₵ 94,178.00 (USD 17,938.70). Annual cost of aeroponics structure was GH₵ 9,417.82 (USD 1,793.87). Annual total cost of production totalled GH₵ 204,391.75 (USD 38,931.61). Annual net revenue was GH₵ 75,888.00 (USD 14,454.86). Payback period was 15 months and benefit cost ratio was 1.4. Aeroponics system for seed yam production is therefore profitable since short period would be needed to recoup investment. For food security and creation of workplaces, government could partner with the private sector in the establishment of aeroponics systems to increase yam production and export.

scholarly journals Comparative Profitability and Impact of BINA Developed Aman Mutant Rice Binadhan-7 with Non-Mutant Variety in Bangladesh

2021 ◽  
pp. 11-25
Author(s):  
M. H. Rahman ◽  
R. Sultana ◽  
M. M. A. Sarkar ◽  
S. Islam ◽  
M. A. K. Azad ◽  
...  
Keyword(s):  
Short Duration ◽  
Natural Capital ◽  
Proper Time ◽  
Vital Role ◽  
High Price ◽  
Variable Cost ◽  
Fixed Costs ◽  
Total Cost ◽  
Northern Areas ◽  
Cost Of Production

This papar examined the cost and revenue as well as impact of mutant rice on fourteen region of Bangladesh namely Mymensingh, Jashore, Cumilla, Bogura, Rajshahi, Sylhet, Dinajpur, Rangpur, Dhaka, Khulna, Chattagram, Rangamati, Barishal and Faridpur. A total of 560 farmers were randomly selected to fulfill the objectives where 280 farmers were mutant growers and 280 were non- mutant growers. A pre-designed interview schedule was used to collect the necessary data. Descriptive statistics, profit function and livelihood assets were used to analyzed the collected data. The study revealed that total variable cost of rice cultivation was BDT.40589 and BDT.43927 per hectare for mutant and non mutant, respectively which was around 71 percent of total cost of production. On an average, the total cost of production was BDT.59584 per hectare, where 29 percent was fixed costs and 71 percent was variable cost. For Binadhan-7 cultivation per hectare average net return was found highest in Dinajpur region i.e. BDT.70919 and the lowest in Jashore region i.e. BDT.33703. BCR on total cost basis was found 1.90 which was the highest in Sylhet 2.56 and the lowest 1.51 in Jashore region for Binadhan-7 production. In case of non-growers BCR on total cost basis was found 1.43 which was lower than Binadhan-7 production in the study areas indicating Binadhan-7 growers earn much than the non growers. The asset pentagon approach showed that there is a noteworthy increases in capitals of sampled farm households and the highest for financial capital that was 20.05 percent and the lowest was for natural capital i. e., 5.38 percent. Among the list of preferences, the highest was 88.93 percent for short duration and it was ranked I, the lowest was high yielding i.e. 81.43 percent which was ranked as V. Among the constraints, the highest constraint reported by the farmer was labour crisis as well as high price of labour i.e. 80.71 percent and it was ranked I and the lowest ranked V was lack of quality seed at proper time i.e. 48.93 percent in Binadhan-7 cultivation. Finally it is remarked that short duration high yielding variety Binadhan-7 plays a vital role in the monga mitigation of the northern areas of Bangladesh.

scholarly journals BUSINESS ANALYSIS OF AMONIATION AND FERMENTATION PALM OIL FRONDS AS A SUBSTITUTION OF FORAGE ON ACEH CATTLE IN KECAMATAN SELESAI

2018 ◽  
Vol 5 (3) ◽  
Author(s):  
H F Ginting ◽  
E Mirwandhon ◽  
T H Wahyuni ◽  
M Tafsin ◽  
N Ginting
Keyword(s):  
Frequency Distribution ◽  
Palm Oil ◽  
Survey Method ◽  
Determination Limit ◽  
Total Cost ◽  
Business Analysis ◽  
Livestock Ownership

The experiment was conducted in Kecamatan Selesai from June to August 2016. The method used was survey method with consideration of the aceh cattle studies using palm oil fronds in amoniation and fermentation as a substitution of forage in Kecamatan Selesai, with the division of business scale. Criteria for determining the scale of business was based on the number of livestock ownership. Determination limit frequency distribution length of the class, was the ownership of the largest ownership reduced smallest in the length of class. The result showed that every treatments P0, P1, P2, P3 provide different results to average of total cost production (Rp/ekor/peroide): P0 6.284.187,69, P1 Rp. 6.502.768,02, P2 Rp. 6.225.270,04, and P3 Rp. 6.459.359. The average of total cost production (Rp/ekor/periode): P0 Rp. 6.430.300,00, P1 Rp. 6.688.470,00, P2 Rp. 6.666.010,00,- and P3 Rp. 6.666.010. The average of analysis profit/loss(Rp/ekor/periode): P0 Rp. 146.112,31; P1 Rp. 185.701,98, ; P2 Rp.440.739,96 dan P3 Rp.190.940,20. The average of R/C ratio: 1,02; 1,03; 1,07 dan 1,03. The Average of IOFC (Rp/ekor/periode): 197.687,31; 240.356,98; 490.354,96 and 242.515,20. The results of this research was utilization of palm oil fronds which treated phisical + fermentation can increase income of cattle raiser.

scholarly journals Cost analysis of a coaching intervention to increase use of transradial percutaneous coronary intervention

2021 ◽  
Vol 2 (1) ◽  
Author(s):  
Kevin I. Duan ◽  
Christian D. Helfrich ◽  
Sunil V. Rao ◽  
Emily L. Neely ◽  
Christine A. Sulc ◽  
...  
Keyword(s):  
Cardiac Catheterization ◽  
Medical Center ◽  
Variable Cost ◽  
Personnel Cost ◽  
Fixed Costs ◽  
Post Intervention ◽  
Transfemoral Approach ◽  
Total Cost ◽  
Cardiac Procedures ◽  
Coaching Intervention

Abstract Background The transradial approach (TRA) to cardiac catheterization is safer than the traditional transfemoral approach (TFA), with similar clinical effectiveness. However, adoption of TRA remains low, representing less than 50% of catheterization procedures in 2015. Peer coaching is one approach to facilitate implementation; however, the costs of this strategy for cardiac procedures such as TRA are unclear. Methods We conducted an activity-based costing analysis (ABC) of a multi-center, hybrid type III implementation trial of a coaching intervention designed to increase the use of TRA. We identified the key activities of the intervention and determined the personnel, resources, and time needed to complete each activity. The personnel cost per hour and the activity duration were then used to estimate the cost of each activity and the total variable cost of the implementation. Fixed costs related to designing and running the implementation were calculated separately. All costs are reported in 2019 constant US dollars. Results The total cost of the coaching intervention implementation was $374,863. Of the total cost, $367,752 were variable costs due to travel, preparatory work, in-person coaching, post-intervention evaluation, and administrative time. We estimated fixed costs of $7112. The mean marginal cost of implementing the intervention at only one additional medical center was $52,536. Conclusions We provide granular cost estimates of a conceptually rooted implementation strategy designed to increase the uptake of TRA for cardiac catheterization. We estimate that implementation costs stemming from the coaching approach would be offset after the conversion of approximately 409 to 1363 catheterizations from TFA to TRA. Our estimates provide benchmarks of the expected costs of implementing evidence-based, but expertise-intensive, cardiac procedures. Trial registration ISRCTN, ISRCTN66341299. Registered 7 July 2020—retrospectively registered

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).

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