ANALISIS TITIK IMPAS

produk, baik barang maupun jasa, perusahaan terkadang perlu terlebih dulu merencanakan berapa besar laba yang ingin diperoleh. Artinya dalam hal ini besar besar laba merupakan prioritas yang harus dicapai perusahaan, disamping hal-hal lainnya. Agar perolehan laba mudah ditentukan, salah satu caranya adalah perusahaan harus mengetahui terlebih dahulu berapa titik impasnya. Artinya perusahaan beroperasi pada jumlah produksi atau penjualan tertentu sehingga perusahaan tidak mengalami kerugian ataupun keuntungan.Analisis titik impas atau analisis pulang pokok atau dikenal dengan nama analisis Break Even Point (BEP) merupakan salah satu analisis keuangan yang sangat penting dalam perencanaan keuangan perusahaan. Analisis titik impas sering disebut analisis perencanaan laba (profit planning). Analisis ini biasanya lebih sering digunakan apabila perusahaan ingin mengeluarkan suatu produk baru. Artinya dalam memroduksi produk baru tentu berkaitan dengan masalah biaya yang harus dikeluarkan, kemudian penentuan harga jual serta jumlah barang atau jasa yang akan diproduksi atau dijual ke konsumen.

Reducing the Environmental Impact of Sterilization Packaging for Surgical Instruments in the Operating Room: A Comparative Life Cycle Assessment of Disposable versus Reusable Systems

The widespread use of single-use polypropylene packaging for sterilization of surgical instruments (blue wrap) results in enormous environmental pollution and plastic waste, estimated at 115 million kilograms on a yearly basis in the United States alone. Rigid sterilization containers (RSCs) are a well-known alternative in terms of quality and price. This paper deals with two research questions investigating the following aspects: (A) the environmental advantage of RCS for high volumes (5000 use cycles) in big hospitals, and (B) the environmental break-even point of use-cycles for small hospitals. An in-depth life cycle assessment was used to benchmark the two systems. As such a benchmark is influenced by the indicator system, three indicator systems were applied: (a) carbon footprint, (b) ReCiPe, and (c) eco-costs. The results are as follows: (1) the analyzed RSC has 85% less environmental impact in carbon footprint, 52% in ReCiPe, and 84.5% in eco-costs; and (2) an ecological advantage already occurs after 98, 228, and 67 out of 5000 use cycles, respectively. Given these two alternative packaging systems with comparable costs and quality, our results show that there are potentially large environmental gains to be made when RSC is preferred to blue wrap as a packaging system for sterile surgical instruments on a global scale.

Kelayakan finansial teknologi produksi benih bawang merah asal biji botani (True Seed of Shallot = TSS) (Financial feasibility of True Seed of Shallot seed production technology)

<p>Penelitian dilaksanakan di Kebun Percobaan Margahayu, Balai Penelitian Tanaman Sayuran pada Maret-November 2018. Tujuan penelitian adalah mengestimasi kelayakan finansial teknologi produksi benih bawang merah TSS (True Seed of Shallot). Percobaan lapangan produksi benih dilakukan untuk luasan 1.500 m2. Keragaan usahatani dievaluasi melalui analisis anggaran usaha berdasarkan pencatatan usahatani. Sementara itu, kelayakan finansial dianalisis menggunakan NPV (Net Present Value), IRR (Internal Rate of Return), B/C ratio (Benefit Cost Ratio) dan PBP (Pay Back Period). Hasil analisis anggaran menghasilkan indikator keragaan produksi benih sebagai berikut: (a) biaya produksi Rp. 255.320.280/hektar, (b) rasio penerimaan-biaya 1,49, (c) titik impas produksi 102 kg/hektar, dan (d) titik impas harga Rp. 1.789.628/kg. Analisis finansial berdasarkan parameter: periode proyeksi 3 tahun; aliran kas 12 bulan; suku bunga 18%/tahun; proporsi modal 40% (sendiri) dan 60% (kredit); luas lahan 1 hektar; produktivitas 150 kg/ha; dan harga output Rp. 2.500.000/kg menghasilkan NPV = Rp. -108.564.638 (&lt;0), IRR = sampai tingkat bunga 2% masih menunjukkan besaran NPV yang negatif (&lt;18%), Net B/C Ratio = 0,62 (&lt; 1), dan PBP = 1,5 tahun (&lt; 3 tahun). Berbagai kriteria tersebut mengindikasikan bahwa usahatani produksi benih TSS belum dapat dikategorikan layak secara finansial. Analisis sensitivitas menunjuk-kan bahwa kelayakan finansial baru tercapai jika terjadi pengurangan biaya produksi minimal 22%. Kelayakan finansial juga dapat dicapai jika terjadi minimal 15% peningkatan produktivitas atau 15% peningkatan harga benih. Penelitian ini menyarankan studi lebih lanjut untuk mengidentifikasi agroekosistem produksi paling ideal berpotensi produktivitas optimal, serta memperbaiki teknologi produksi benih TSS berorientasi peningkatan produktivitas dan efisiensi penggunaan input. </p><p><strong>Keywords</strong></p><p>produksi benih; benih biji botani bawang; analisis anggaran; kelayakan finansial</p><p><strong>Abstract</strong></p><p>A trial of 1,500 m2 seed production was conducted in the Indonesian Vegetable Research Institute during March-November 2018. The objective was to assess the financial feasibility of True Seed of Shallot (TSS) seed production technology. Farm performance was assessed by using enterprise budget, NPV (Net Present Value), IRR (Internal Rate of Return), B/C ratio (Benefit Cost Ratio), and PBP (Pay Back Period). Budget analysis results in (a) production costs of IDR 255,320,280/ ha, (b) revenue-cost ratio of 1.49, (c) 102 kg/ha yield break-even-point, and (d) IDR 1,789,628/kg price break-even-point. Meanwhile, financial analysis based on some predetermined parameters has provided NPV = IDR -108,564,638 (&lt;0), IRR = up to 2% interest rate still shows negative NPV value (&lt;18%), Net B/C Ratio = 0.62 (&lt;1), and PBP = 1.5 years (&lt;3 years). Those criteria suggest that TSS seed production business is not yet categorized as financially feasible. Sensitivity analysis shows that financial feasibility may be achieved if there is minimally 22% reduced cost of production, or 15% increased yield, or 15% increased seed price. Further studies on identifying the most ideal agro-ecosystem with optimal yield potential, and improving TSS technology with an orientation to increasing yield and input-use efficiency are recommended.</p>

Accounting in Marketing Perspective Training Batch III, Sekolah Bisnis dan Manajemen – Institut Teknologi Bandung (SBM-ITB)

Managerial accounting is an activity or process that produces information that is useful for management for making economic decisions in carrying out management functions. Sekolah Binis dan Manajemen – Institut Teknologi Bandung (SBM-ITB) collaborated with the MarkPlus Institute to carry out the OMNI MBA Program 2020 Batch III on February 5, 2021. Out of the twelve subject topics contained in the program, one of them is entitled Accounting in Marketing Perspective that scheduled on Friday, 5 February 2021 with the author as the facilitator. The subjects include the Break-Even Point (BEP) theory, the Cost Classifications theory with the concept of Different Cost for Different Purposes, as well as related case studies. This training is expected to increase the competence and productivity of company managers in maximizing their role. This training went smoothly because of the strong enthusiasm of the participants. In addition, the inhibiting factor is the limited training time.

Avoiding Covid-19 Using a 3D Digital Mock Up and Augmented Reality with Cobot in Digital Factory

The Fourth Industrial Revolution or Industry 4.0 is extremely relevant and important in manufacturing for several reasons. Failing to adopt the technology of the Fourth Industrial Revolution can cause organizations to fall behind, as their operations are not digitized enough in benchmarking competitors. A major industry as bicycle manufacturing needs to be transformed into a digital factory in order to keep up with the evolving technology. The objectives of this research are in designing a 3D digital mock up and Augmented Reality (AR) for bicycle frame production in the form of digital factory for increasing production capability by decreasing the break-even point whilst avoiding Covid-19 contraction using Tecnomatix Plant Simulation and Unity 3D programs. This research constructed three alternative digital factory layouts that are designed by using a 3D simulation program. The risk of Covid-19 contraction points and the three layouts of cost per unit are analyzed. The results show that the break-even point of the first to the third layouts with Automated Guided Vehicle (AGV) are 26,580, 26,322 and 25,354 units respectively. The result of the risk about Covid-19 contraction points from the first to the third layout with AGV are 21,272, 2,872 and 0 points respectively. This means the most appropriate layout for bicycle frame production is the third layout due to the best break-even point that can significantly avoid Covid-19 contraction. The benefit of this research is to integrate a 3D digital mock up, AR and Cobot including AGV to assist the resilience of operations with a dynamic industrial environment.

EFISIENSI TEKNIS, STRUKTUR BIAYA, DAN PENDAPATAN PENANGKARAN BENIH PADI INBRIDA DI KECAMATAN BUMI RATU NUBAN KABUPATEN LAMPUNG TENGAH

The purposes of this research are analyze technical efficiency, factors that affecting technical efficiency, cost structure, break even point, and income of inbred rice seed breeding. Furthermore, this research uses a survey method. The location of the research is chosen purposively in Bumi Ratu Nuban Subdistrict Central Lampung Regency as consideration that there are active and sustainable groups of farmer on inbred rice seed breeding. It should be noted that the number of respondent is 44 farmers which are collected randomly. Additionally, this research was conducted since August-September 2019. The analytical method uses frontier production function, multiple linear regression model, independent sample t-test, cost structure, break even point, and income analysis. The result shows that the level of technical efficiency is quiet efficient by 78.13 percent. Factors that significantly affecting technical efficiency are farming cost, revenue, capital, and land ownership status. The biggest cost component of cost structure for total cost is labor cost by 46.29 percent. Finally, the inbred rice seed breeding is profitable, because BEP value is smaller than revenue, production, and price that obtained by farmers and R/C for total cost is more than 1.Key words: cost structure, inbred rice seed breeding, income, technical efficiency

Peningkatan Manajemen Usaha Pada Pembenihan Ikan ‘Kolam As Syifa’ Cindai Alus

The purpose of the community partnership program activities: improving business management through bookkeeping and report training (logbooks, cash books, inventory, and balance sheets) and increase knowledge to assess business viability through profit analysis training, Cost-Revenue Ratio, Payment Period, and Break-Even Point. The methods applied are 1. the stage of the situation and condition of the partners, 2. the stage of preparation of all materials and materials for training activities, 3. the stage of counseling and management training (training on preparing and presenting reports), analytical training according to final needs, and 4. the stage of evaluation. Community partnership program activities to improve business management for hatcheries at the As Syifa Pond Business provide increased understanding and skills of fish breeders about professional business management through increasing ability in compiling simple financial reports/bookkeeping and in analyzing business financially. This increase in understanding and skills is not only felt for current operations but also business development in the future.Keywords: management, business, bookkeeping, feasibility, As Syifa Abstrak Tujuan kegiatan PKM adalah: perbaikan manajemen usaha melalui pelatihan penyusunan pembukuan dan laporan keuangan (log book, buku kas, buku persediaan dan neraca) dan meningkatkan pengetahuan untuk menilai kelayakan usaha melalui pelatihan menganalisis keuntungan, Revenue Cost Ratio, Payback Period dan Break Even Point. Metode kegiatan yang diterapkan adalah: 1. tahap analisis situasi dan kondisi mitra, 2. tahap persiapan semua bahan dan materi untuk kegiatan pelatihan, 3. tahap penyuluhan dan pelatihan manajemen usaha (pelatihan pembuatan dan penyajian laporan keuangan), pelatihan menganalisis kelayakan usaha secara finasial, dan 4. tahap evaluasi PKM. Kegiatan PKM perbaikan manajemen usaha terhadap pembenih ikan pada Usaha Kolam As Syifa memberikan peningkatan pemahaman dan keterampilan pembenih ikan tentang manajemen usaha yang profesional melalui peningkatan kemampuan dalam menyusun laporan keuangan/pembukuan sederhana dan dalam menganalisis kelayakan usaha secara finansial. Peningkatan pemahaman dan keterampilan ini bukan hanya dirasakan untuk operasional saat ini, tetapi juga untuk pengembangan usaha di masa depan.Kata kunci: manajemen, usaha, pembukuan, kelayakan, As Syifa

Economic feasibility of obtaining wood phytomass through accelerated cultivation of pine wood on postagrogenic lands

The paper examines economic efficiency of obtaining wood biomass through accelerated cultivation of pine on postagrogenic lands of the Leningrad Region of Northwest Russia. In experimental pine plantations, we selected model trees and calculated the stem wood biomass of 11-year old stands with different stem densities. Assessments of the economic efficiency of the production of wood chips from pine wood grown on postagrogenic lands were based on a set of machines and mechanisms, consumables and wages. A break-even point was determined for the production of wood chips in plantations with different stem densities. In the variant with a stand density of 2900 trees per hectare, it is possible to make a profit, because a break-even point was obtained for the investments made. Pine stands of such density can be taken as a prototype, when creating and growing short rotation plantations. Based on the results of the study, it is possible to predict a further increase in pine wood biomass in a plantation on post-agrogenic soils. On postagrogenic lands, marketable wood pulp can be obtained within a short period of time; thus such lands will be involved in an economic turnover.

Break even analysis & response of longer span frames with or without post-tensioned beams in multipurpose hall

In this paper analyzed the RC a nd PT Beam against variation in the clear span length of the beam. This work includes the design and estimate of Cost/Beam from 5m span up to 15m span length of the beam. Also, The response of the frame following two variation in its modelling. Initially, The primary model consists of a conventional RCC frame with all beams and columns as RCC. The secondarily model considers peripheral beams as RCC and interior beams with PT. Such as ETABS software used to designed RC beam element and ADAPT-PTRC used to designed PT beam element. However it has been note that variation of cost with respect to the span of beam where the break-even point between RCC and PT technique is approx 7m Span. Also the control on deflection of beam by restrict the depth of beam by using unbonded Post-tensioned prestress concrete beam method. There is very good understand all aspects PT beam better than as compared with to RC beam in deflection against longer span length of beams. This paper gives suggestion about to reach a decidedly conclusion regarding which technique is superior over one another.

Financial feasibility analysis study of beef cattle business in Minahasa regency

The aim of this research was to study the financial feasibility of beef cattle business in Minahasa Regency. Primary and secondary were used as data sources. The former was obtained directly from interviews using questionnaires, and the latter was collected from related agencies and other relevant references. Sampling was done using purposive sampling based on the largest beef cattle population and at simple random sampling with a total of 120 respondents selected in research locations. Data were descriptively analyzed based on investment criteria. Overall results showed that the beef cattle business in Minahasa Regency is feasibly sustainable because all of the measured parameters have met investment criteria, with the break-even point at 25 ind yr−1 and income gain of IDR 334,069,889, IRR is 33.14% > bank interest rate, B/C Ratio > 1, and Payback Period is 1 year 9 months shorter than the project period of 3 years.