Judul: Aplikasi Biaya Relevan untuk Memproduksi Suplemen Teripang(Studi Kasus di PT X)
Abstrak: Relevant cost analysis is a application in acompany's management to take decisions of two different alternatives. Among applying relevant cost analysis is to take decision make or buy. Relevant cost of the buy is price per unit, while the relevant cost of make is the variable cost of producing, un avoidable fixed costs, and opportunity costs. The research problem is PT X requires consideration of alternative sea cucumber supplement their own produce which previously established cooperation with PT Y to produce supplement sand buy them. While the purpose of the study was to determine the calculation of relevant costs of producing their own alternative and relevant costs to buy and analyze relevant costs in the decisionto buy or make their own supplements. Based on calculations, the relevant cost of make is Rp 22,221 and the relevant cost of buy is Rp 23,500. Based on relevant cost analysis of make has relevant costs lower by a margin of Rp 1,279 and will provide benefits to the company compared with buying alternatives.
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Judul: Kajian Optimasi Produksi dan Strategi Pengembangan Usaha Produk Fish Jelly (Studi Kasus pada PT ”XP” di Jakarta)
Abstrak: PT “XP” in its bussiness production has produced Fish Jelly with five types of products, there are Fish Sausage, Fish Ball, Fish Kakinaga, Otak – otak and Fish Finger.The main raw material that being used by PT XP for those products are surimi, fatty tuna and other fish. Some of the constraints in Marketing Development for Fish and Fishery products in this country are Supply Aspect and Demand Aspect. The former constraint includes Quantity and Continuity, Quality, selling price, definite variiety of products, weak market information, limited facilities and marketing infrastructure and not conducive business climate. Demand Aspect includes low level of fish consumption, dynamic consumer preferences, weak marketing, distribution network and market strategy. Analysis method that being used in this study is Exponential Comparative Method - Metode Perbandingan Eksponensial (MPE). It’s one of the methods to get superior products. Net profit margin reflects management's ability to generate net income. Linier Programming to achieve a single goal such as maximizing profits or minimizing cost. Other analysis, SWOT (strengths, weaknesses, opportunities, threats), Matriks EFE and IFE are used to analyze external and internal factors. Results of the studies obtained, the superior first product of fish finger and second product fish ball. The maximum profits that obtained from Linier Programe (LP) Calculation is Rp. 31.800/kg or Rp. 31.800.000/ton, with production composition 25% fish finger dan 75% bakso ikan for favored products. PT “XP” has opportunity in fish jelly production since it has permanent distributor of raw materials, and yet has threat that is production cost increase caused by raised fuel prices and electricity fare. This company’s main strength lays on the manager’s preseverance in managing this business, while the Main Weakness of this company that is lack of capital to get supplies. The result evaluation on external and internal factor (EFE and IFE) to make the company in a kuadran agresif position, that company in a good posisition to develop the business. The company can use the internal power for: 1) make use the external opportunity 2) to content with internal weakness 3) avoid the extend threats
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Judul: Metrik Einstein (Anti-) Self-Dual Berdimensi Empat dengan Metode Cartan
Abstrak: Gravitational field equation can be formulated in differential forms (differential geometry), which describes gravity as a manifestation of the curvature of space-time. Curvature of space-time is characterized by a metric that satisfies the gravitational field equation. With differential forms it can be formulated the (anti-) self-dual Einstein equation, which is a modification of the Cartan structure in (anti-) self-dual basis. Calculation of (anti-) self-dual metric with (anti-) self-dual Einstein equation is simpler than the calculation using Christoffel symbols.
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