Judul: Strategi Perencanaan Laba Berbasis Penerapan Cost Volume Profit Analysis pada PT Anofood Prima Nusantara di Bogor
Abstrak: TRIASTUTI YULIANI. Strategi Perencanaan Laba Berbasis Penerapan Cost Volume Profit Analysis pada PT Anofood Prima Nusantara di Bogor. Dibimbing oleh FARIDA RATNA DEWI. Wisata kuliner merupakan wisata yang paling digemari dari kota Bogor. Hal tersebut memberikan peluang yang cukup besar untuk mengembangkan usaha di sektor makanan dan minuman. PT Anofood Prima Nusantara turut berperan dalam sektor ini sejak tahun 2006 melalui Gepuk Karuhun dan Ikan Balita yang dimilikinya. Pendapatan perusahaan yang fluktuatif ditahun 2013 diduga menjadi salah satu indikasi bahwa perusahaan ini belum memiliki manajemen keuangan yang terarah. Penelitian ini mencoba untuk mengaplikasikan manajemen keuangan yang baru untuk PT Anofood Prima Nusantara menggunakan analisis CVP dengan metode deskriptif, dimana pelaku usaha bisa mengetahui berapa banyak volume penjualan untuk mendapatkan laba tertentu yang diinginkan. Terkait hal tersebut, secara lebih khusus sangat penting untuk mengetahui kondisi penjualan produk tahun 2013, mengetahui biaya-biaya operasional yang terjadi pada PT Anofood Prima Nusantara selama tahun 2013, menganalisis penerapan analisis CVP pada perusahaan berdasarkan biaya-biaya operasional dan penjualan produk.
Keyword: analisis cost-volume-profit, manajemen keuangan

Judul: Perencanaan Pencapaian Laba dengan Cost Volume Profit Analysis pada CV Bening Jati Anugrah
Abstrak: CV Bening Jati Anugrah is the second largest fish processing company in Bogor Distric after Unit Produksi Ciseeng. However, the company has not yet known the level of proper sales to get desired profit. The purposes of this research are to identify and analyze the condition of sales and expenses of company, to analyze the application of CVP (Cost Volume Profit), and to know the forecasting of cost, sales volume and profit. This study uses CVP analysis method based on financial company document during 2014. The result of the research shows that company sales are fluctuative. The highest sales occurs in August and the lowest sales occurs in July. CV Bening Jati Anugrah wants to increase profit 15% in the 2015. So company knows sales mix that must be sold as many as 81 122 units. The trend analysis shows the forecasting of cost and sales are declining and profit is increasing in the next period.
Keyword: Bogor Agricultural University, CVP analysis, Trend analysis, Fish processing, Break event point

Judul: Distribution and Diversity of Ectoparasite Mites on Geckos in Indonesia
Abstrak: Data on the diversity and dispersal of parasitic mites on house geckos in Indonesia are very scarce. In this work, the distribution and diversity of mites living on three species of house geckos, namely Cosymbotus platyurus, Hemidactylus frenatus, and H. garnotii collected throughout Indonesia, has been elaborated. Geckos and mites were captured and immediately preserved in 70% ethanol. Whole mount of the mites was prepared by clearing in lactophenol followed by mounting on polyvinyl lactophenol solutions. The SEM preparation was conducted to examine the detail morphological characters of the mites. The results showed that among 448 individuals of geckos, 221 geckos were infected by Geckobia mites. Prevalences of C. platyurus, H. frenatus, and H. garnotii infested by mites were 14.8%, 50.69%, and 79.6%, respectively. Three different spesies of Geckobia (G1, G2, and G3) could be differentiated; and based on similarities of their morphological characters to ones described in published literatures, Geckobia G2 is Geckobia glebosum and Geckobia G3 is Geckobia bataviensis while G1 could not be identified to the species level. The highest mean intensity of Geckobia G1 infestation was found on H. garnotii (I=7.0), G. glebosum infestation on H. frenatus (I=3.5), and G. bataviensis infestation on H. garnotii (I=11.8). In general, C. platyurus was infested by the least number of mites. Geckobia G1 were found living on the skin folds on the claws, G. glebosum were found mainly on the body and thigh, and G. bataviensis were found on almost all parts of the host’s body. Geckobia mites are distributed randomly throughout Indonesian Archipelago, following the pattern of distribution of their hosts. So it is concluded that Geckobia G1, G. glebosum, and G. bataviensis are sympatric.
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