Judul: Strategi peningkatan Laba dengan Pendekatan Cost-Volume-Profit Analysis pada UMKM CV. Herlina Craft
Abstrak: All SMEs (Micro, Small, and Medium Enterprises), including Herlina Craft, contribute the government programs to increase job creation. However, the increasing number of business in the same sector led to all businesses must have a competitive advantage. One of the factors which determine the level of competitiveness is the level of net profit. Financial tools which can be used for planning and evaluation is the Cost Volume Profit Analysis. With this tools, it helps the enterpreneur to find the break even point both in rupiahs and units. However, Herlina Craft have not yet use the Cost Volume Profit Analysis. In January 2014, product which has given the greatest profit to the Herlina Craft is Laundry Box. The product gives profit of Rp10 217 404. In February 2014, Herlina Craft is targeting a profit of Rp 15 million. Thus, Herlina Craft must sell its products, with appropriate sales mix, as many as 2 183 units. Strategy that will gives the maximum profit for Herlina Craft is by doing cost efficiency and marketing event.
Keyword: SMEs, profit target, profit, planning, evaluation, CVP

Judul: Strategi Peningkatan Volume Penjualan Produk dan Pengurangan Biaya Operasional dalam Meningkatkan Laba UKM Mamanaia
Abstrak: SMEs Mamanaia tends to have fluctuation on operational cost and sales volume product, so that achievement profits of this business is unstable. The main goal of this research is giving suitable strategy CVP analysis to be applied for increasing profit. Trend, break even point, contribution margin, margin of safety, operating leverage, and CVP analysis are applied on this research. The results of this research are: (1) Operational cost structure on period September 2014-Februari 2015 consist of fixed cost with direct labour cost as the main component and variable cost with direct material cost as the main component; (2) The sales volume product is increasing 0.359% per day and the operational cost is increasing 0.23% per day; (3) SMEs Mamanaia have reached break even point condition on period September 2014-Februari 2015; (4) The value of operating leverage in this business is 1.79, that means if sales volume product increases 10%, the net income will increase 17.9%; (5) Alternative application of CVP are (a) decrease 0.25% chosen variable cost, sales volume product and selling price are fixed; (b)increase 0.4% sales volume product, chosen variable cost and selling price are fixed; (c)increase 0.4% sales volume product, decrease 0.25% chosen variable cost, and selling price is fixed.
Keyword: Bogor Agricultural University, SMEs, increasing profits, CVP analysis

Judul: Karakteristik Anatomi Skelet Tubuh Badak Jawa (Rhinoceros Sondaicus).
Abstrak: Badak jawa (Rhinoceros sondaicus) merupakan spesies mamalia besar di dunia yang paling terancam punah dan hanya dapat ditemukan di Taman Nasional Ujung Kulon (TNUK), Provinsi Banten, Indonesia. Tujuan dari penelitian ini adalah mempelajari karakteristik spesifik anatomi skelet tubuh badak jawa. Struktur skelet ini dikaitkan dengan fungsinya untuk menunjang ukuran tubuh yang besar dan perilakunya. Penelitian ini menggunakan satu set preparat skelet tubuh badak jawa. Parameter penelitian yang dilakukan adalah mengamati bentuk bagian skelet yang khas, mengukur panjang dan lebar tulang, serta dibandingkan dengan skelet tubuh badak sumatra dan hewan piara lain. Kemudian, sistem penamaan pada setiap bagian tulang dilakukan berdasarkan Nomina Anatomica Veterinaria (ICVGAN 2012). Karakteristik anatomi skelet tubuh badak jawa relatif mirip pada badak sumatera, tetapi memiliki ukuran yang lebih besar. Terdapat beberapa perbedaan yang ditemukan yaitu, ala atlantis lebih panjang, processus spinosus os axis berbentuk segiempat, processus transversus et spinosus tulang leher lebih subur, processus spinosus os vertebrae thoracicae relatif lebih mengarah ke kaudodorsal terutama pada sembilan ossa vertebrae thoracicae di kranial, daerah flank lebih sempit, dan ossa sacrales yang tersusun lebih kompak dan rigid. Secara umum skelet tubuh badak jawa memiliki hubungan yang sangat erat, kokoh, dan kompak, disertai penjuluran-penjuluran dan aspek kasar sebagai tempat melekatnya otot-otot dan ligamenta dengan kuat. Hal ini berperan dalam mempertahankan rigiditas dan menjaga sikap tubuh badak jawa terkait dengan habitat dan perilakunya.
Keyword: anatomi, badak jawa, skelet tubuh