ANALISIS FINANSIAL DENGAN PENDEKATAN COST VOLUME PROFIT PADA USAHA KOPI BUBUK BUKIT BARISAN DI KABUPATEN BENGKULU TENGAH

The purpose of this study is to estimate the amount of Bukit Barisan Coffee's operating profit that is reflected in the contribution margin, breakeven point, margin of safety (MOS), degree of operating laverage (DOL) and calculate profit target in next period. The research method used is a case study. The analysis used is cost-volume-profit analysis (CVP). The data used are primary and secondary data. Based on the results of the analysis, it was found that the profit was IDR 18,323,806 / month with a production of 896 kg / month, a contribution margin of IDR 21,028,250, a break even point of IDR 6,630,105 and 115 kg of ground coffee, a MOS value of IDR 44,921,895 and a DOL value of IDR 1.15. The planned profit target of IDR 20,156,186 can be achieved if sell 974 kg of coffee or get sales of IDR 55,757,635. To achieve the profit target, an alternative scenario is used to increase sales volume by 10% and a fixed selling price.

Development of a Novel Helical-Ribbon Mixer Dryer for Conversion of Rural Slaughterhouse Wastes to an Organic Fertilizer and Implications in the Rural Circular Economy

Organic wastes of rural slaughterhouses in developing countries comprise of blood and undigested rumen contents harboring infectious microbial pathogens and having impermissible BOD5 and COD values. Previously we demonstrated valorization of blood and rumen contents through drying and conversion to an efficacious organic fertilizer which was free from infectious pathogens and heavy metals. Here we describe fabrication of a novel helical-ribbon mixer dryer for transition from the current small-scale household cooking to equipment-driven sustainable production. Blood and rumen digesta mixed in a 3:1 ratio, having initial moisture of 85%, were dried at 90–110 °C for 3–4 h to attain 15.6% final moisture-containing organic fertilizer. Energy consumption and moisture extraction rate were 49.4 MJ per batch and 18.9 kg h−1 respectively. Using this method, small abattoir owners could emerge as multi-product producers to enhance earnings while farmers could source the fertilizer locally for organic farming. The two activities can be complementary to each other and become a sustainable circular economy model. We applied a spreadsheet-based model for calculation of cash flow, breakeven point and conducted financial cost–benefit analysis on the projected operation of the dryer. Fertilizer production parallel with the meat trade should be profitable for slaughterhouse owners and farmers apart from generating local employment opportunities.

Breakeven Point – Instrument in the Company Performance Analysis

In market economy, the purpose of any economic agent is to obtain profit from his economic activity. Profitability is considered a decisive tool for boosting the market economy mechanism, being a form of expressing the economic efficiency of the company to make a profit. Thus, the basic objective of the enterprise is profit and, in order to achieve the proposed goals, it is necessary to perform the analysis and periodic control of the activity, of the economic and financial situation, the state of performance within it. Depending on this, we consider optimal the use of the breakeven point in the performance analysis, an indicator that must be accepted as a financial instrument of analysis and control. In this article will be revealed the essence of the breakeven point, will be presented the importance, its forms of manifestation and calculation methods. A new interpretation in the calculation methods are proposed. Also, some productive situations will be presented depending on the breakeven point

Cost-benefit analysis for the production of juveniles of tropical gar (Atractosteus tropicus Gill): a comparison of four feeding schemes.

Objective: To determine the production cost and profitability of different feedingstrategies during the tropical gar larvicultureDesign/methodology/approach: Growth and survival obtained from the evaluationof an experimental diet with maize starch, comparing against the conventionalstrategy (commercial diet for rainbow trout and co-feeding with Artemia naupliii). Theexperimental diet was evaluated with co-feeding with Artemia and with no Artemia.The productions cost was estimated for each strategy and was calculated the unitcost by juvenile as well as the sale cost. We also determined the cost-benefit relationand the breakeven point for the economic analysis. Results: The direct feeding with no Artemia strategy during the larviculture is notprofitable. According to the relation cost-benefit, comparing the strategy with theexperimental diet in co-feeding with the conventional strategy, the profitability of thefirst was greater. The breakeven point between the profitable strategies was similar,but the greater survival with the experimental diet suggest a higher impact on theoptimization of the product system.Limitations on study/implications: the lack of economic analysis on the tropical garlarviculture affect indirectly the product system tropical gar as there is no accurate information on production costs.Findings/conclusions: From a financial point of view, the feeding strategy usingexperimental diet with co-feeding is the most profitable process of larviculture.

ANALISIS BIAYA DAN KEUNTUNGAN PADA PERUSAHAAN PETERNAKAN BABI DI KOTA TOMOHON (STUDY KASUS)

abstract: this research were aimed (1) to analyze how large is the production cost which has been settled by farmers at pig farming company at tomohon regency, (2) to analyze how much profit obtained by the farmers, and (3), to analyze the breakeven point in this business. this research was using survey method by case study approached at 3 farms, owned by mr. jemmy eman (cv. anugerah), mr. ronald kalalo (ud. prima) and mr. piyau gerungai (ud. century). data analysis model were using descriptive analytical approach and mathematical approach in particular with analysis of production cost and profit, and breakeven point analysis. it could be concluded that (1) the use of production cost at cv. anugerah, ud. prima and ud. century pig farm companies at tomohon regency per period of production per year were efficient, as proved by the return of investment (roi) value gained at each farm which gives level of profit. (2) the value of breakeven point at each farm was on profitable production volume, because they have operated above breakeven point value. abstract : tujuan penelitian ialah (1) untuk menganalisis berapa besar biaya produksi usaha ternak babi yang dialokasikan oleh peternak pada perusahan peternakan babi di kota tomohon, (2) untuk menganalisis berapa besar keuntungan peternak pada perusahan peternakan babi di kota tomohon, dan (3) untuk menganalisis titik impas pada perusahan peternakan babi di kota tomohon. penelitian ini menggunakan metode survey melalui pendekatan studi kasus pada tiga perusahan peternakan babi yaitu perusahan peternakan babi milik bapak jemmy eman (cv. anugerah), bapak ronald kalalo (ud. prima) dan bapak piyau gerungai (ud. century). model analisis data menggunakan pendekatan analisis deskriptif dan matematik yaitu analisis biaya produksi dan keuntungan serta analisis titik impas. kesimpulan hasil penelitian ini ialah (1) penggunaan biaya produksi usaha peternakan babi pada perusahaan cv. anugerah, ud. prima dan ud. century di tomohon per periode produksi per tahun sudah efisien dengan dibuktikan oleh nilai return of investment (roi) yang diperoleh pada masing-masing perusahan peternakan babi yang memberikan tingkat keuntungan. (2) nilai titik impas yang diperoleh pada masing-masing perusahan peternakan babi baik cv. anugerah, ud. prima dan ud. century di tomohon berada pada volume produksi yang menguntungkan sebab sudah beroperasi diatas nilai titik impas. Cost, Benefit, Pig Farm

Modeling and Optimization of Membrane Process for Salinity Gradient Energy Production

When hydraulic pressure was added on the feed side of the membrane in the otherwise conventional pressure retarded osmosis (PRO) process, the production rate of the salinity gradient energy could be significantly increased by manipulating the hydraulic pressures on both sides of the membrane. With hydraulic pressure added on the feed side of the membrane, much higher water flux could be obtained than that under the osmotic pressure of the same value. The osmotic pressure of the draw solution, instead of drawing water through the membrane, was mainly reserved to increase the hydraulic pressure of the permeate. In this way, orders of magnitude higher power density than that in the conventional PRO can be obtained with the same salinity gradient. At the optimal conditions, it was demonstrated that the energy production rates that were much higher than the economical breakeven point could be obtained from the pair of seawater and freshwater with the currently available semipermeable membranes.

THE ANALYSIS OF THE ENTERPRISE PERFORMANCE THROUGH ECONOMIC AND FINANCIAL INDICATORS

The present article reveals the essence of the breakeven point, as an indicator of performance analysis. It also exposes its essence and its calculation formulas. A case study, presenting two companies as research object is carried out, where one company deals with natural gas distribution and delivery, and the other one is a baking factory.

Pemanfaatan Limbah Plastik dan Kaca sebagai Pembuatan Bata Plastik yang Ramah Api

In order to preserve the environment from plastic waste, various ways can be done, one solution is to make a brick made from plastic that is the secret fire and use glass as its mixture. Fire-friendly here using the distillation tool is done so that the oil content of the plastic is separate and the plastics produced are more friendly to the flame. The experimental design by using RAL was used to determine the composition of brick making. In determining the composition is fitting done with a test object, a cube-shaped test object with a size of 5x5x5 cm. Maximum of absorbent brick power is 20%, from the processing result then in the sample can be 4th with water absorption of 0.74%. Based on data processing, the total plastic weight for plastic bricks is 12.77%. Then based on the observations that have been made known at a time 5 minutes 23 seconds. The bricks are not distilled, then the brick that has been distilled melted at a time of 17 minutes 40 seconds. Then based on the calculation result can be cost of raw materials amounting to Rp 51,000, labor cost of Rp 38,461, and the overhead variable fee is Rp 25,000. So the total cost per day of Rp 114,461. Then based on 5% margin, brick sale price of Rp 3,000/seed and breakeven point determination or break event point plastic brick 43 seed, and the point of the scan is Rp 99,350.6493.

Agroindustry Business Analysis of Ilham Creativepreneur Nature Kerinci (ICN Kerinci) Coffee Perfume in Kemantan Village, Kerinci Regency, Jambi Province, Indonesia

This study aims to analyze the ICN Kerinci Coffee Perfume agroindustry. Data collected from June 2019 to August 2019 were analyzed using the descriptive analysis to describe the business profile and quantitative analysis using the variable costing approach to explore profit and breakeven point. The results showed that the ICN Kerinci coffee perfume business is a medium-scale business with ten workers, including business owners as leaders who concurrently marketers and wives as administrative and financial staff. In fulfilling raw materials in green beans from the Robusta type, business owners collaborate with partner farmers. At the time of research, ICN Kerinci only produced one kind of product with two packaging variants, namely Kerinci original perfume for Rp.22,000/pack (45 grams) and an original variant + oil coffee (package) for Rp.35,000/pack. The study suggested expanding the market, especially to Eastern Indonesia, and increasing good cooperation with farmers to ensure the certainty of supply of raw materials; and provide prices based on sorting and grading to stimulate farmers to improve the quality of their green bean products.