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"Tulisan ini bertujuan untuk memberikan gambaran perhitungan harga pokok penjualan yang dilakukan oleh perusahaan peternakan ayam Broiler. Disamping itu juga memberikan gambaran saran perhitungan harga pokok yang seharusnya. Tulisan ini menggunakan metode penelitian yang terdiri dari studi kepustakaan dan studi lapangan studi kepustakaan dilakukan dengan membaca berbagai literatur yang berhubungan dengan perhitungan harga pokok penjualan. studi lapangan'dilakukan dengan pengamatan langsung ke perusahaan yang dijadikan obyek penulisan. Hasil penelitian menunjukkan bahwa terdapat metode perhitungan yang berbeda diantara perusahaan-perusahaan tersebut. Tulisan ini mengusulkan cara perhitungan harga pokok yang sebaiknya dilakukan oleh perusahaan yang bergerak dalam bidang peternakan ayam Broiler, agar dapat mencerminkan perhitungan harga pokok yang sebenarnya."

"Telah dilakukan penelitian terhadap pemeriksaan sifatsifatfisika, kimia dan kandungan. kimia dari lemak ayam potong ( Hubbard broiler ).Pemeriksaan sifat-sifat fisika meliputi: indeks bias, beratjenis, suhu beku dan suhu lebur dengan menggunakan metodaFarmakope Indonesia edisi III. Pemeriksaan sifat-sil'at kimiameliputi : bilangan asam, bilangan penyabunan dan bilanganiodium menggunakan metoda Farnkope Indonesia edisi III, untuk.uji stabilitas menggunakan metoda Kreist test.Pemeniksaan kandungan kimia meliputi : pemeriksaan minyak mineral dan minyak harsa mengunakan metoda Ekstra Farmakope Indonesia1974, pemeriksaan kolesterol baik secara kualitatif rraupunkuantitatif menggunakan. pereaksi Libermann-Burchard,sedangkan metoda kolorimetri digunakan hanya untuk pemeriksaankuantitatif.Pemeriksaan vitamin A dan D secara kualitatif menggunakanpereaksi Carr-Price, dan cara.kuantitatif menggunalcan metodaspektrofotometri.Hasil percobaan menunjukkan bahwa lenk ayam potong mengandungkolesterol. Dengan metod.a yang digunakan adanya vitamin A danD belum dapat dipastikan.

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An investigation has been carried out on physics and

chemical properties and chemical content of poultry fat

(Hubbard broiler).

The examination on physical properties includes refraction

index, density, freezing poit and melting point.

The examination on chemical properties includes acid value,

saponification value and iodine value using Farmakope Indonesia

third edition method. The stability assay was done by using

Kreist test method.

The chemical content examination includes the examination on

mineral oil and resin oil by applying the Extra Farnkope

Indonesia (1974) method. For both qualitative and quantitative

examination on cholesterol a Liebernnn-Burchard reaction was

used, while a colorimetric method was use to observe the

quantity only. A Carr-Price reaction. was used for the qualitative

examination on vitamin. A and D, and spectrophotometric

method was used to examine quantitatively.

From the above observation it was indicated that the poultry

fat is containing cholesterol. However the method used so far

could not ensure the existence of vitamin A and D."

"Laporan magang ini berisi tentang prosedur perhitungan biaya-biaya yang digunakan PT. MAIN untuk proses produksi dan mengalokasikannya ke dalam barang produksi ataupun ke dalam aset biologisnya. Selama proses produksi, perusahaan menetaskan telur-telur tetas menjadi bibit ayam. Bibit ayam ini akan dibesarkan selama beberapa minggu dan dibagi menjadi dua kelompok, yaitu bibit ayam yang akan dibesarkan dan dijual serta bibit ayam yang akan dibesarkan dan digunakan untuk melakukan proses produksi kembali. Bibit ayam yang digunakan untuk memproduksi kembali akan dibesarkan di peternakan Divisi Breeder, sedangkan bibit ayam yang dibesarkan untuk dijual akan dikirim ke peternakan Divisi Broiler. Biaya terkait bibit ayam yang dibesarkan untuk dijual kembali akan ditransfer dari Divisi Breeder ke Divisi Broiler agar memudahkan menentukan harga pokok produksi dari ayam. Perlakuan atas aset biologis PT. MAIN telah mengikuti peraturan tentang aset biologis yang telah ditetapkan oleh Bapepam-LK.

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This internship report contains of costs assessment procedures used by PT. MAIN for its production processes and allocate it to the production costs of goods or to the biological assets. During the production process, the company will incubate the hatching eggs into days old chick. Day old chick will raised for a few weeks and were divided into two groups, there are days old chick that raised and sold, and days old chick that raised and used to carry out the production process again. Days old chick that used to carry out the production process would be raised in the breeder farms, while days old chick that raised for sale are sent to broiler farms. Costs related to the days old chick that raised for sale are transferred from breeder division to broiler division to make easier to determine the costs of production of chicken. The treatment of biological assets owned by PT. MAIN has followed the rules of biological assets that have been set by Bapepam-​​LK."

"The main purpose of sales promotion is to attracting customer to buy and use the products or sevices. Sales promotion in term of discount coupon often use by the marketers with assumed the impacts can stimulus customers and finally they really buy the product or services. The purpose of this research is to know consumer perception to the activity of sales promotion in term of discount coupon. Jim Blythe at his book Marketing Communications says that sales promotion is Activities designed to give temporary boost to sales, such as money ? off coupons, free samples, two for the price of one promotion, etc.Its purpose is to create a temporary increase in sales by bringing purchasing decisions forward and adding some immediacy to the decisions making process. Dunia Fantasi (unit of Ancol Jakarta Bay City) is the company based on recreation business that use sales promotion in term of discount coupon as one of their marketing strategy. This research use quantitative approach and descriptive type of research was. Collecting data technique conducted by literature and field research by using questioner as an instrument. The population of this research are the visitors of Dunia Fantasi ? Ancol, who knows the discount coupon promotion program, with minimum age 15 years old that is compatible with segment and target market of Dunia Fantasi. The amount of sample is 95 respondent. The data processed by using statistical measuring instrument SPSS 15.00. Responders characteristic were analyzed by frequency distribution, and to see means and mode of data were analyzed by descriptive statistic frequency.

From the result, known that the consumer perception to the activity of sales promotion in term of discount coupon are good and positive. The indication are Mean and mode result of all indicators are in strong enough category of ordinal spread scale.The writer would suggest to Management of Dunia Fantasi to maintain and develop the sales promotion strategy because it is effectively to raise the visitors. Besides that sales promotion should be integrated to the other media of marketing communication, such as advertising, public relation, etc."