147 research outputs found

    Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa-simpan Pinjam (BUMDES-SP) Lancang Kuning Desa Rumbai Jaya, Kecamatan Kempas, Kabupaten Indragiri Hilir

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    ABSTRACT ANALYSIS OF ACCOUNTING APPLICATION IN THE VILLAGE SAVING LOAN-OWNED BUSINESS AGENCY LANCANG KUNING VILLAGE RUMBAI JAYA KECAMATAN KEMPAS INDRAGIRI DISTRICT HILIR BY GUSTRI HARTO PAMBUDI 165310873 The author conducted research on Village-Owned Enterprises-Savings and Loans Lancang Kuning, Rumbai Jaya Village, Kempas District, Indragiri Hilir Regency. The purpose of this study is to determine whether the presentation of the BUMDes-SP Lancang Kuning financial report is in accordance with the generally accepted accounting principles. The type of data used in this research is descriptive qualitative research which is conducted to determine the value of the independent variable, either one or more variables. The data sources the authors use in helping this research are primary data and secondary data. The results showed several deficiencies in the financial reports presented by BUMDes-SP Lancang Kuning, the first that had not recorded the burden of uncollectible accounts, the second BUMDes-SP Lancang Kuning was not careful in moving the nominal in the inventory list to the Financial Position Report, the three BUMDes-SP Lancang Kuning has not yet presented a Cash Flow Statement, Change in Equity Report and notes on Financial Statements

    Optimasi Model Persediaan Produk Makanan Ternak Pada Tingkat Distributor Di Propinsi Daerah Istimewa Yogyakarta

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    ABSTRACT Inventory management is a general problem in manufactures, service companies, government institutions included feedmill distributor. Inventory policy in those institutions are determined by several objectives which the main are minimizing the total cost or investment inventory, the consumer satisfaction and maximizing the output efficiency. Structural problems related with feedmill inventory consists of total cost inventory, order quantity and reorder point. Economic Order Quantity (EOQ) model is one of tools in order to solve problems above, in detail this tool is used to optimize feedmill inventory in the distributor level, especially in the feedmill manufacturing product, the milled corn and the rice sifting components. The result of the research shows that by using the EOQ model, there is a total cost inventory reduction, such as the feedmill manufacturing product decrease from 8,046,778 rupiahs to 1,890,865 rupiahs, the milled corn component from 1,785,721 rupiahs to 103,310 rupiahs and total cost inventory for the rice siftings component decrease from 598,812 rupiahs to 96,686 rupiahs. Based on the final result above, it is summarized that the EOQ model instrument minimized the total cost inventory in feedmill product on the distributor level. Kata kunci : model persediaan makanan ternak inventori, optimas

    Optimasi Model Persediaan Produk Makanan Ternak Pada Tingkat Distributor di Propinsi Daerah Istimewa Yogyakarta

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    Inventory management is a general problem in manufactures, service companies, government institutions included feedmill distributor. Inventory policy in those institutions are determined by several objectives which the main are minimizing the total cost or investment inventory, the consumer satisfaction and maximizing the output efficiency. Structural problems related with feedmill inventory consists of total cost inventory, order quantity and reorder point. Economic Order Quantity (EOQ) model is one of tools in order to solve problems above, in detail this tool is used to optimize feedmill inventory in the distributor level, especially in the feedmill manufacturing product, the milled corn and the rice sifting components. The result of the research shows that by using the EOQ model, there is a total cost inventory reduction, such as the feedmill manufacturing product decrease from 8,046,778 rupiahs to 1,890,865 rupiahs, the milled corn component from 1,785,721 rupiahs to 103,310 rupiahs and total cost inventory for the rice siftings component decrease from 598,812 rupiahs to 96,686 rupiahs. Based on the final result above, it is summarized that the EOQ model instrument minimized the total cost inventory in feedmill product on the distributor level

    PENANGANAN DAN PENERAPAN TEKNOLOGI PASCAPANEN TANAMAN OBAT

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    Post-harvest handling of medicinal plants (MP) is an important process for providing medicinal materials which either directly used as a simplicia or further processed products. Improper handling will deteriorate the physical, chemical and biological (microbial contamination) quality of simplicia. Otherwise, the appropriate process will achieve good quality products especially the target active constituents of medicinal plants that can be maintained, or even increased. The purpose of this paper was to discuss the important aspects of postharvest management and the application of technology to reduce the loss of quality and quantity of medicinal plant yields. The post-harvest process of medicinal plants generally includes the stages of fresh sorting, washing, draining, cutting, drying, dry sorting, packaging and storing. The principle of postharvest handling of medicinal plants must be based on obtaining the product with the lowest possible cost, water content, energy consumption, space, and resources, and with the highest physical, chemical, and biological quality. The best postharvest handling methods for one medicinal plant cannot be generally applied to other medicinal plants. Proper post-harvest technologies should be developed for an individual MP to achieve quality products. Comprehensive research on postharvest handling process is needed for individual MP commodity based on the characteristics of each ingredient and the target of active principles so that the most suitable method for each type of medicinal plant is obtained

    BASIC SUPPLY CHAIN BAWANG MERAH (ALLIUM ASCALONICUM L) DI KABUPATEN BANTUL DAERAH ISTIMEWA YOGYAKARTA DARI PERSPEKTIF SISTEM DINAMIS

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    Bawang merah (Allium ascalonicum L) merupakan komoditi agro-industri yang berharga bagi masyarakat. Permintaan komoditi di Indonesia meningkat secara terus menerus dalam beberapa tahun terakhir sehingga bawang merah menjadi salah satu produk unggulan Kabupaten Bantul. Keterlambatan dalam pasokan bawang merah dari petani setempat ditimbulkan dari berbagai masalah dalam supply chain yang sangat dinamis. Penelitian ini melakukan analisis masalah dari sudut pandang supply chain dengan melakukan identifikasi pada perilaku sistem dan dengan analisis hubungan antar komponen. Kemudian Penelitian menggambarkan perilaku mereka dalam supply chain dengan menggunakan sistem dinamik. Kami mendapatkan bahwa ada tiga kelompok dasar, yaitu: petani, gudang, dan pengguna. Setiap kelompok berperan dalam menyediakan kualitas, kuantitas dan ketersediaan, teknik pasca panen, biaya produksi, dan harga jual. Ketiga kelompok besar in saling mempengaruhi dalam hal kualitas, kuantitas dan pasokan bawang merah, proses pasca panen, serta biaya dan harga jua

    Optimasi Kinerja Rantai Pasok Industri Tekstil dan Produk Tekstil Indonesia Berdasarkan Simulasi Sistem Dinamis

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    The purpose of this research was to optimize supply chain performance of Indonesia textile and textile product industries. Optimation was conducted by considering export and import quantity. Optimizing of supply chain performance was obtained by using dynamic system simulation  approach. The research was started by identifying  the basic supply chain system of Indonesia textile and textile-product industries. SWOT analysis was implemented to identify condition and needs of each suppply chain element based on strengths, weaknesses, opportunities and threats. The next stage was by creating  supply chain system model using dynamic system software including with its validation.  The last stage was by simulating the model with scenarios to optimize the performance. The result showed that there are 3 scenarios to optimize Indonesia textile and textile-product industries performance, those are short, middle and long term scenarios.ABSTRAKPenelitian ini bertujuan untuk mengoptimalkan kinerja rantai pasok dari industri tekstil dan produk tekstil (ITPT) Indonesia. Optimasi dilakukan dengan mempertimbangkan kuantitas ekspor dan impor. Pengoptimalan kinerja rantai pasok diperoleh berdasarkan pendekatan simulasi sistem dinamis. Penelitian diawali dengan mengidentifikasi sistem dasar rantai pasok ITPT Indonesia menggunakan analisis SWOT untuk menggambarkan kondisi dan kebutuhan dari masing-masing elemen rantai pasoknya berdasar kekuatan, kelemahan, peluang dan ancaman yang dimiliki. Tahap selanjutnya adalah dengan memodelkan sistem rantai pasok tersebut menggunakan perangkat lunak sistem dinamis beserta validasinya. Tahap terakhir adalah mensimulasikan model tersebut berdasar skenario-skenario yang mengarah pada optimasi kinerjanya. Hasil dari penelitian ini adalah diperolehnya 3 skenario optimasi, yaitu skenario jangka pendek, menengah dan jangka panjang

    Planting Delay Factors on the Dynamics of Shallot (Allium ascalonicum L) Supply System in Producing Centre, Bantul Regency, Yogyakarta, Indonesia

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    Shallot, like other horticultural commodities, has such a sharp price fluctuation because of its seasonal production, perishable (easily damaged, rotten and not durable) characteristics, and inadequate management. Problems emerge when there is a significant increase on the price as the result of supply shortage in Bantul Regency, Yogyakarta, Indonesia. Shallot farmers in this regency grow shallot twice a year. It differs from those in Brebes Regency, Central Java, Indonesia where shallot planted three times a year. This cropping intensity differences resulted in differences on annual production capacity, land use, and land need. Hence, the researchers tried to discuss the phenomena from delay factors perspective. We simulated the behavior change on shallot supply and analyzed the correlation among the factors using dynamic system approach. The results showed that a change on delay factors in Bantul Regency from 0,55 into 0,32 would lead into a significant decrease on the width of shallot field and stock of other commodities such as rice and vegetables, although shallot production would increase

    KANDIDAT PROBE DNA DARI URUTAN REPETITIF R529 UNTUK DETEKSI Toxoplasma gondii

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    Penelitian ini bertujuan merancang kandidat probe dari urutan 529 bp (R529) yang terdapat 200-300 kopi dalam genom Toxoplasma gondii (T. gondii). Untuk menguji spesifitas rancangan probe digunakan perangkat lunak basic local alignment search tool (BLASTN) dari national center for biotechnology information (NCBI) dan Geniuous. Probe DNA sebesar 237 bp dilabel yang dengan digoksigenin disintesis dengan polymerase chain reaction (PCR). Kandidat probe yang dihasilkan berpotensi untuk digunakan lebih lanjut dalam deteksi keberadaan asam nukleat T. gondii pada berbagai teknik hibridisasi

    Kriteria Pemilihan Pemasok Menggunakan Analytical Network Process

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    The selection of supplier is a strategic decision in supply chain which increase competitive advantages. Every manufacture needs to have a standard supplier selection that appropriate with the requirement of the company. The aims of this paper are promoting some criterias of supplier selection and testing whether there are differences interests against priority criteria referred to of strata tenure distinct. Weights and priorities of the criteria tested with a method of analytic network process (ANP) are also intended to bring up a relation of mutual influence among the criteria. ANP can be used to help making decision of selection supplier and to manage supply chain performance. This paper shows the criteria that influence are the past perfomance, price, communication systems, and a supplier of professionalism is the priority for the production of the company. In the other hand, the importance of management is the delivery time, consistent quality, price, and number of delivery. The difference in perspective is influenced by the level of interest and different responsibilities. The difference this assessment formed the basis of decision-making and strategic policies of the supply chain according to the condition of the company
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