Accounting Model of the Standard Costing System in Industrial Enterprises

The accounting model for the standard costing system allows industrial enterprises to take into account deviations from the standard cost.

PENGARUH PROGRAM UPAYA KHUSUS (UPSUS) TERHADAP PRODUKTIVITAS, BIAYA POKOK PRODUKSI DAN PENDAPATAN USAHATANI PADI DI KABUPATEN PRINGSEWU

Rice is the staple food of Indonesian people. In 2014, its production was less than its need including its losses. Therefore, during 2015-2020, in order to increase the production through increasing its yield and its cropping intensity, the Ministry of Agriculture had been implementing the program of Upaya Khusus, called Upsus. The Upsus could be success if the farmers who participated in this program spent less the rice standard cost and obtained bigger profit. The question was whether the Upsus could increase yield, decrease standard cost and increase profit. Accordingly, the objective of this study was to answer this question. There were 30 respondents chosen by the simple random sampling method from six villages of three subdistricts. Each respondent was interviewed his farming budget in four seasons, i.e. rainy season 2014/2015, dry season 2015, rainy season 2017/2018, and dry season 2018. Consequently, the number of observation was 120. The data farming budget were used for getting the three following variables, i.e. yield (ton/ha), production standard cost (Rp/kg), and profit (Rp million/ha). The data were analyzed by using three multiple regression models. This study revealed that the Upsus was statistically significant on increasing its yield, decreasing its standard cost and increasing its profit. By implementing the Upsus, the increment in yield and profit of rice farming were 3 percent and 30 percent, respectively. The decrease in standard cost was 6 percent. The average yield, the standard cost and the profit of rice farming in Upsus were as follows 5,20 ton/ha, Rp4.154,-/kg and Rp6,82 million/haKeywords: profit, standard cost, upsus, yield

Reliability Metrics for Generation Planning and the Role of Regulation in the Energy Transition: Case Studies of Brazil and Mexico

In recent years electricity sectors worldwide have undergone major transformations, referred to as the “energy transition”. This has required energy planning to quickly adapt to provide useful inputs to the regulation activity so that a cost-effective electricity market emerges to facilitate the integration of renewables. This paper analyzes the role of system planning and regulations on two specific elements in the energy market design: the concept of firm capacity and the presence of distributed energy resources, both of which can be influenced by regulation. We assess the total cost of different regulatory mechanisms in the Brazilian and Mexican systems using optimization tools to determine optimal long-term expansion for a given regulatory framework. In particular, we quantitatively analyze the role of the current regulation in the total cost of these two electricity systems when compared to a reference “efficient” energy planning scenario that adopts standard cost-minimization principles and that is well suited to the most relevant features of the new energy transformation scenario. We show that two very common features of regulatory designs that can lead to distortions are: (i) renewables commonly having a lower “perceived cost” under the current regulations, either due to direct incentives such as tax breaks or due to indirect access to more attractive contracts or financing conditions; and (ii) requirements for reliability are often defined more conservatively than they should be, overstating the hardships imposed by renewable generation on the existing system and underestimating their potential to form portfolios.

KERAGAAN AGROINDUSTRI BACANG AYAM EL SHADDAI FOOD MELALUI PEMASARAN KONVENSIONAL DAN ONLINE DI KECAMATAN PENJARINGAN, KOTA JAKARTA UTARA

This study aims to analyze the raw materials procurement based on six right components, standard cost, distribution channels, marketing margins, and the role of supporting services. This research uses a case study method at El Shaddai Food Agroindustry, Penjaringan District, North Jakarta City. The research data were collected in December 2019 to February 2020 and the data analyses method used were qualitative and quantitative descriptive analyses. The results showed that the six components of raw material procurement process had been done precisely. The standard cost of chicken bacang was less than the selling price so the business was profitable and the marketing channels consisted of two channels. Support services that have been utilized to the fullest were market and transportation.Key words: agroindustry, bacang, marketing, online, performance

Testing the Social Bubble Hypothesis on the Early Dynamics of a Scientific Project: The FET Flagship Candidate FuturICT (2010–2013)

We present an analysis of a large emerging scientific project in the light provided by the social bubbles hypothesis (SBH) that we have introduced in earlier papers. The SBH claims that, during an innovation boom or technological revolution, strong social interactions between enthusiastic supporters weave a network of reinforcing feedbacks that leads to widespread endorsement and extraordinary commitment, beyond what would be rationalized by a standard cost–benefit analysis. By probing the (Future and Emerging Technologies) FET Flagship candidate FuturICT project, as it developed in 2010–2013, we aimed at better understanding how a favorable climate was engineered, allowing the dynamics and risk-taking behaviors to evolve. We document that significant risk-taking was indeed clearly found—especially during workshops and meetings, for instance, in the form of the time allocation of participants, who seemed not to mind their precious time being given to the project and who exhibited many signs of enthusiasm. In this sense, the FuturICT project qualifies as a social bubble in the making when considered at the group level. In contrast, risk-perception at the individual level remained high and not everyone involved shared the exuberance cultivated by the promoters of FuturICT. As a consequence, those not unified under the umbrella of the core vision built niches for themselves that were stimulating enough to stay with the project, but not on a basis of blind over-optimism. Our detailed field study shows that, when considering individuals in isolation, the characteristics associated with a social bubble can vary significantly in the presence of other factors besides exaggerated risk-taking.

Tattoos as a window onto cross-linguistic differences in scalar implicature

This paper addresses the question of how to predict which alternatives are active in scalar implicature calculation, and the nature of this activation. It has been observed that finger implicates 'not thumb', and a Manner-based explanation for this has been proposed, predicting that if English had the simplex Latin word pollex meaning 'thumb or big toe', then finger would cease to have the implicature 'not thumb' that it has. It has also been suggested that this hypothetical pollex would have to be sufficiently colloquial in order to figure in scalar implicature calculation. This paper makes this thought experiment into a real one by using a language that behaves in exactly this way: Spanish has pulgar 'thumb' (< pollex), a non-colloquial form. We first use a fill-in-the-blank production task with both English and Spanish speakers to guage the likelihood with which a speaker will produce a given form as a way of describing a given digit. Production frequency does not perfectly track complexity, so we can then ask whether comprehension follows production frequency or complexity. We do so using a forced choice comprehension task, which reveals cross-linguistic differences in comprehension tracking production probabilities. A comparison between two RSA models -- one in which the speaker perfectly replicates our production data and a standard one in which the speaker chooses based on a standard cost/accuracy trade-off -- illustrates the fact that comprehension is much more closely tied to production probability than to the mere existence of sufficiently simple alternatives.

Determination of Hotel Room Rental Rates Using the Cost-Plus Pricing Method

Room rental rates in the hotel business is the one of the customer consideration for selected the hotel. This study aims to compare the pricing determined by the hotel with the price-plus pricing method. The study was conducted a hotel in a tourist area in Banten by analyzing the operational costs incurred by the hotel and the standard cost that has been made. Determination of price based on full costing method obtained Standard room Rp 556.688, deluxe room Rp 722.855, Junior Executive Rp 1.077.091, Executive Rp 2.111.098, President Suite room Rp 3.546.987. But when using Variable Costing, the price of Standard room is Rp 246,089, Deluxe Room Rp 344,432, Junior Executive Rp 345,678, Executive Rp 487.244, President Suite Rp 1.934.805, so it is possible to win the competition because the price can be cheaper.

FINANCING OF HIGHER EDUCATION IN THE REPUBLIC OF MOLDOVA ON THE BASIS OF STANDARD COST PER EQUIVALENT STUDENT

The author of this article deals with the long process of searching for funding higher education reform in Moldova. From the 90s of the century XX , when the Republic of Moldavia became independent, and until 2019, higher education in the Republic of Moldova has been funded by the "egalitarianism" socialist, without taking into account the difference between the curricula of higher education institutions. In 2010 he published the monograph "Methods of financing public education" that including it investigates the mechanism of financing of higher education, criticizing it and recommends the implementation of European practices and especially Romania, on the financing of higher education, taking into account the complexity of study programs. The central administration empowered with the function of managing higher education did not react to the researchers' recommendations.In 2019, the Ministry of Education, Culture and Research (MECR) began studying the New Methodology on financing higher education in Moldova based on the standard cost per student equivalent to the support of the World Bank and Romanian experts. This New Methodology for financing higher education was approved in 2020 and entered into force starting with the 2020-2021 years of study. The new funding mechanism takes into account the complexity of study programs, which correspond to a certain significant adjustment coefficient. We believe that the new methodology of higher education financing favors deepening performance and competency-based learning.

STRATEGI PENETAPAN HARGA JUAL PADA KOMUNITAS DROPSHIPER DI LINGKUNGAN UNIVERSITAS ISLAM MADURA

The purpose of this study was to determine the selling price setting strategy used by the dropshiper community in the Islamic University of Madura. The type of research method used is descriptive quantitative. Sources of data in this study are primary data and secondary data. With data collection methods, namely interviews, observation, documentation and literature study. The results showed that the strategy of fixing the selling price in the drosphiper community in the Islamic University of Madura used two strategies: first, the standard cost-based pricing strategy was determined by adding a certain percentage of costs to all items in a product class. second, using a demand-based selling price strategy. This skiming pricing strategy is determined by setting a high price for a new or innovative product during the introductory stage, then lowering the price when the competition is getting tighter. Keywords: selling price determination strategy, dropshiper

PENGARUH PROGRAM UPAYA KHUSUS TERHADAP PRODUKTIVITAS, BIAYA POKOK PRODUKSI DAN PENDAPATAN USAHATANI KEDELAI DI KABUPATEN LAMPUNG TIMUR

This study aims to analyze the impact of the Upsus program on those three variables. The sample of this study were chosen by the simple random sampling method. The total respondents were 66 farmers of soybean from two districts in three villages for each district. They were interviewed for their farm budget in dry season2014 for non-upsus and dry season 2018 for Upsus. Therefore, the total observations were 132. There are three dependent variables, i.e. yield, production standard cost (HPP), and profit. The independent variables were Upsus and location as a control variable. Data were analyzed by the multiple linear regression model. The results of this study revealed that the Upsus program had statiscally significant (α= 1%) impact on increasing the yield, decreasing the production standard cost, and increasing the profit of the soybean farming. Its yield increased 16%, i.e. from 1.35 ton/ha to 1.57 ton/ha. Its production standard cost decreased 19%, i.e. from IDR4.690/kg to IDR3,820/kg. Its profit increased 57%, i.e. from IDR3.21 million/ha to IDR5.05 million/ha.Key words: cost, production, profit, soybean, yield