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Abstrak :
This research intends to detemine paddy farming in Serang District, including the application of insus type D, production per season, and the effect of such tehcnological application to the production and income of paddy farming. The study employs survey method while the research sites are purposevely selected, i.e.Pontang, Kasemen, and Tirtayasa subdistricts. The study interveiwed 30 farmers who were selected using stratified random sampling, i.e: board and regular member of farmers group. The study suggests that production of paddy farming has improved by 94% after using insus type D technology. Average production of irrigated paddy farming is 61,2 quintal per hectare of GKP which is only 68% of the intended production target, i.e. 90 quintal per hectare per season. Break Even Point is reaced at Rp. 2.468.449, or production of 2.194 kg, or at farm size of 0,36 ha, with ratio of revenue to cost or R/C at 1,74. In conclusion, the tehcnology is proved to be profitable for farmers.

Abstrak :
ABSTRAK Tesis ini membahas kegiatan business coaching pada agen pos Asha Zafhina yang merupakan UMKM yang bergerak di bidang jasa ekspedisi, bedomisili di daerah Ciangsana. Agen pos merupakan usaha berbentuk kemitraan antara PT.Pos Indonesia dengan individu. Produk utama yang ditawarkan UMKM ini adalah jasa pengiriman surat dan barang. Permasalahan yang menjadi topik utama penulisan tesis ini adalah kondisi keuangan UMKM yang relatif mengalami kerugian setiap bulannya dikarenakan kurangnya masyarakat atau konsumen yang menggunakan jasa UMKM ini. Tujuan dari penulisan tesis ini adalah untuk memberikan gambaran tentang analisis laporan keuangan UMKM, memberikan gambaran apakah UMKM ini dapat menghindari kerugian melalui analisis break even point (BEP) serta usulan strategi pemasaran untuk meningkatkan pendapatan dengan cara memperluas jaringan konsumen.

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ABSTRACT This thesis discusses the business coaching activities in the postal agent Asha Zafhina which are MSMEs engaged in freight forwarding services, located in Ciangsana?s area. Postal agent is a business in the form of a partnership between PT.Pos Indonesia and an individual. The main products offered by MSMEs are mail and goods delivery services. The problem that became the main topic of this thesis is the financial condition of MSMEs that relatively losses every month due to lack of people or consumers who use the services of these MSMEs. The purpose of this thesis is to provide an overview of the analysis of financial statements of MSMEs, gives an idea whether MSMEs can avoid losses through the analysis of break-even point (BEP) as well as the proposed marketing strategy to increase revenue by expanding the network.

Abstrak :
The culture of golden travely,gonathanodon specious forsskal is an export commodity fish having demand. This fish has profitable business prospect .....

Abstrak :
Investing on facilities is one of options that must be chosen to enlarge the compotitive advantage of a business.Other option is for is for example,rent the facilities......

Abstrak :
Potensi kebutuhan listrik di Sumatera Selatan terus meningkat, disebabkan pertumbuhan penduduk dan industri. Untuk mencukupi kebutuhan listrik dapat dilakukan dengan meningkatkan kapasitas power plant PT X. Penelitian ini bertujuan melakukan analisis feasibility study penyaluran gas dengan variasi skema gas pipa, CNG atau LNG. Penentuan cost of good sold COGS masing-masing opsi dan skema penyaluran gas yang paling optimal. Penyaluran gas dilakukan dengan menggunakan pendekatan teknis dan ekonomi. Berdasarkan hasil penelitian semua alternatif skenario dapat dilaksanakan. Opsi penyaluran gas menggunakan gas pipa penghematan COGS sebesar 8,4 dilakukan dengan pemanfaatan pipa existing DJKN dan transmisi, sehingga harga gas bisa dikurangi menjadi US 7,55/MMBTU. Opsi CNG menggunakan GTM dari MS ke konsumen, harga jual US 9,01/MMBTU. Opsi penyaluran LNG menggunakan shipping, LNG hub, isotank dari LNG plant ke konsumen, harga jual US 14,16/MMBTU. LNG dan CNG dimanfaatkan sebagai bridging memenuhi target waktu penyaluran ke konsumen. Perhitungan keekonomian untuk masing-masing opsi penyaluran menunjukkan nilai NPV positif dan IRR yang melebihi target WACC 10,56 , artinya semua alternatif dapat diaplikasikan. Sesuai perhitungan COGS terlihat upstream memiliki persentasi paling besar untuk penentuan harga jual ke konsumen. ......The potential for electricity demand in South Sumatra rapidly increase, due to population and industry growth. Electricity needs can be provided by increasing the capacity of PT X power plant. This research aims to analyze feasibility study of gas distribution with variation of gas pipeline, CNG or LNG. Determination cost of good sold COGS of each option and the most optimal gas distribution scheme. Gas supply is calculated using technical and economic approach. Based on the results of research all alternative scenarios can be implemented. The gas distribution option using COGS savings gas pipe of 8.4 is carried out by utilizing existing DJKN pipeline and transmission, so that gas price can be reduced to US 7,55 MMBTU. The CNG option uses GTM from MS to the consumer, the selling price is US 9.01 MMBTU. LNG channeling options use shipping, LNG hub, isotank from LNG plant to consumer, selling price US 14,16 MMBTU. LNG and CNG are used as bridging to meet the target of the time distributed to the consumer. The economic calculation for each scheme result a positive NPV value and an IRR exceeding the WACC target of 10.56 , meaning that all alternatives can be applied. Appropriate calculations COGS seen upstream has the largest percentage for the determination of the selling price to consumers.

Abstrak :
Ice slurry merupakan media pendingin ikan dengan kualitas pendinginan yang merata, partikel es yang tidak merusak ikan,dan suhu pendinginan dibawah 0 derajat. Hal ini membuat nelayan dapat menjaga kualitas ikan agar tetap segar dan tidak mengalami pembusukan selama berada di atas kapal. Penelitian kali ini akan bertujuan untuk mengimplementasikan ice slurry generator untuk kapal ikan 25 GT. Penelitian ini mencakup penggambaran layout untuk peletakan Ice slurry generator dan analisa investasinya dengan mencari nilai break even point, net present value, dan internal rate of return. Pemasangan ice slurry generator bertujuan untuk memenuhi kebutuhan es pada kapal ikan 25 GT sebanyak 465 kg/hari. Kapal pada penelitian ini memiliki panjang 16.5 m, lebar 4.47 m dan tinggi 1.69 m dengan displacement 50104 Ton. Kapal ini terdiri dari 2 palkah ikan yang nantinya akan diisi ikan yang didinginkan oleh ice slurry. Hasil dari penelitian ini adalah gambar layout peletakan ice slurry generator di kapal ikan dan hasil analisa investasinya. Dari hasil analisa investasi didapat bahwa pemilik kapal ikan 25 GT dengan ice slurry generator dapat mencapai titik break even point pada trip ke 88 atau selama 2 tahun 6 bulan dari awal investasi dilakukan. Nilai net present value dengan bunga 12 % yang didapatkan sebesar Rp.1.946.895.697 yang berarti investasi layak dilakukan (NPV>0). Nilai IRR yang didapat dari penelitian ini sebesar 35.58 % yang artinya investasi layak dilakukan karena lebih besar dari pada bunga pinjaman (12%). ......Ice slurry is a fish cooling media with an even cooling quality, ice particles that do not damage fish, and cooling temperatures below 0 degrees. This makes the fishermen can maintain the quality of the fish so that it remains fresh and does not experience decay while on the boat. This research will aim to implement an ice slurry generator for 25 GT fishing vessels. This study includes a description of the layout for the laying of the Ice slurry generator and investment analysis by finding the break even point value, net present value, and internal rate of return. The installation of the ice slurry generator aims to meet the needs of ice on a 25 GT fishing vessel totaling 465 kg / day. The ship in this study has a length of 16.5 m, width 4.47 m and height 1.69 m with displacement of 50104 tons. This ship consists of 2 fish hatches which will later be filled with fish which are cooled by ice slurry. The results of this study are the layout picture of laying ice slurry generator on a fishing vessel and the results of investment analysis. From the investment analysis it is found that the owner of a 25 GT fishing vessel with an ice slurry generator can reach the break even point on trip 88 or for 2 years and 6 months from the initial investment. The net present value with an interest of 12% is Rp. 1.946.895.697 which means that the investment is feasible (NPV> 0). The IRR value obtained from this study is 35.58% which means the investment is feasible because it is greater than the loan interest (1).

Abstrak :
Penelitian ini dilatarbelakangi oleh adanya perbedaan kondisi antara perusahaan tested-party (PT A) yang sudah terdampak pandemi Covid-19 dengan perusahaan pembanding independen yang belum terdampak pandemi Covid-19 dan atas perbedaan ini perlu dilakukannya penyesuaian kesebandingan. Tujuan penelitian ini untuk menganalisis penyesuaian kesebandingan dengan pendekatan Break Even Point (BEP) yang dilakukan oleh PT A sebagai perusahaan multinasional yang terdampak pandemi Covid-19 pada Tahun Pajak 2020 yang ditinjau dari asas kewajaran dan kelaziman usaha. Penelitian ini menggunakan pendekatan kualitatif dengan wawancara mendalam dan studi kepustakaan. Hasil dari penelitian ini, bahwa pada Tahun Pajak 2020 setelah dilakukan penyesuaian kesebandingan dengan pendekatan BEP yang ditinjau dari Asas Kewajaran dan Kelaziman Usaha menunjukkan hasil yang wajar atau arm’s length. Secara spesifik, Net Cost Plus (NCP) PT A Tahun Pajak 2020 secara aktual adalah -19,51% yang disebabkan oleh rendahnya permintaan barang akibat pandemi Covid-19 dan setelah dilakukan penyesuaian kesebandingan dengan pendekatan BEP, NCP PT A yang telah disesuaikan menjadi 3,03% atau berada di dalam rentang interkuartil perusahaan pembanding eksternal untuk tahun pajak 2016-2018, yaitu sebesar 1,78% sampai dengan 3,74%, dengan median sebesar 2,41%. Penyesuaian Kesebandingan dengan pendekatan BEP ini masih belum lazim untuk ditemui, ditemukan dua pendekatan lain yang lebih lazim untuk digunakan berdasarkan rekomendasi dari OECD, yaitu dengan Penggunaan Internal Comparable dan Capacity Adjustment. Dilakukan simulasi pengujian kewajaran dan kelaziman usaha atas kedua pendekatan yang direkomendasikan oleh OECD dengan hasil yang wajar atau arm’s length. ......This research is motivated by differences in conditions between tested-party company (PT A) that has been affected by the Covid-19 pandemic and independent comparison companies that have not been affected by the Covid-19 pandemic and for this difference it is necessary to make comparability adjustments. The purpose of this study is to analyze comparability adjustments with the Break Even Point (BEP) approach carried out by PT A as a multinational company affected by the Covid-19 pandemic in the Fiscal Year 2020 (FY 2020) in terms of the Arm’s Length Principle (ALP). This study used a qualitative approach with in-depth interviews and literature study. The results of this study, that in the FY 2020 after adjusting the comparability with the BEP approach in terms ALP, it shows arm’s length results. Specifically, the actual Net Cost Plus (NCP) of PT A for the FY 2020 was -19.51% due to the low demand for goods due to the Covid-19 pandemic and after making a comparability adjustment with the BEP approach, the NCP of PT A which has been adjusted to 3.03% or within the interquartile range of external comparison companies for the FY 2016-2018, namely from 1.78% to 3.74%, with a median of 2.41%. Comparability Adjustment with the BEP approach is still not common to find, two other approaches are found that are more common to use based on recommendations from the OECD, namely the Use of Internal Comparable and Capacity Adjustment. A simulation of the ALP with the two approaches recommended by the OECD was carried out with arm's length results.

Abstrak :
Economic condition of Universitas Terbuka (UT) regional offices (RO) influences quality of services provided to UT's students as provides information on the ROs. Analysis from economic condition of 36 ROs based on 2005 - 2006 student's body dan active study programs crossed with minimum of students number required for economic break even oint (BEP) in each ROs resulted in four types of economic condition of ROs, namely small RO with small potency, small RO with big potency, big RO override its potency, and big RO with big potency. From all 36 ROs, 12 ROs has reached BEP , 8 ROs have potency to reach BEP , and the rest 16 ROs is low below reaching the BEP level due to their small number of students and high target of BEP ...

Abstrak :
ABSTRAK
Break-Even Analysis is an important step to be considered in the design process of a product. In order to facilitate this cost analysis in the framework of unmanned aerial vehicle design, a numerical algorithm is proposed and implemented on an in-house software. The developed algorithm adopts the cost components of Modified DAPCA IV Cost Model. It aims to calculate the number of units to achieve Break-Even Point and its corresponding unit price, as well as the obtained profit margin. Three example cases are employed in the assessment of the outcomes of the proposed algorithm, whereby reasonable results and good agreements with theoretical trends are concluded.

Abstrak :
Thesis ini membahas business coaching yang dilakukan penulis dengan Karin Kukis, UMKM yang khusus memproduksi kue kering dan melakukan penjualan hanya dengan melalui jalur facebook. Tujuan dari thesis ini adalah membantu pertumbuhan bisnis Karin Kukis dengan merumuskan model bisnis yang berkelanjutan, untuk membantu produk menembus pasar yang lebih luas dan memberikan nilai lebih kepada pelanggan. Rekomendasi untuk karin kukis adalah melakukan perhitungan titik impas, melakukan pencatatan harian, meningkatkan identitas merek dengan melakukan perubahan pada logo, meningkatkan kemampuan dalam photografi, pembuatan website yang nantinya menjadi toko online sebagai salah satu sarana untuk berkomunikasi dengan konsumennya, dan berupaya optimal dalam hal perbaikan kemasan, sebab tanpa perbaikan kemasan maka produk tidak bisa dikirim lebih jauh dari Jakarta. Kesimpulan dari pembinaan dengan Karin Kukis telah dihasilkan perhitungan titik impas dan pencatatan harian yang telah disepakati, telah dibuatkan website dan ada masukan juga tentang perbaikan posisi kue dalam kemasan untuk menghindari kerusakan. Tidak semua dapat dijalankan karena keterbatasan waktu si pemilik usaha dalam persiapannya menghadapi lebaran tahun 2016. ...... This thesis discusses business coaching conducted by the author with Karin Kukis, SME?s which specialized in producing pastries and selling only through Facebook. The purpose of this study is to help Karin Kukis business to growth by formulating a sustainable business model, to help the product penetrate a wider market and provide more value to customers. Recommendations for Karin Kukis are make improvement in the internal business process by calculation of break-even point, provide the form of daily transaction recording, improve their brand identity by making changes to the logo, improve their skills in photography, making the website which will be online store and became one of the means to communicate with its customers, and seeks optimal in terms of improved packaging, because without the packaging improvements product could not be delivered further from Jakarta. The conclusion of the coaching with Karin Kukis is to make a calculation of break-even point, provide the form of daily transaction recording, create a website and there is also input in the cookies configuration in the jar to prevent the damage. Not all can be run due to time constraints of the business owners in preparation to face the Eid 2016.