Judul: Analisis Biaya Kayu Lapis Studi Kasus Di PT. Sari Bumi Kusuma, Kalimantan Barat
Abstrak: INTRODUCTION: PT. Sari Bunli Kusuma is one of plywood industry that was occured work decreasing impact. How big these impacts was assessed by analizing production cost, which is one of the important components in a decision making of company. The production cost was then calculated as well as Break Even Point (BEP), Return on Investment (ROI), and profitability rates. MATERIAL AND METHOD: The production cost that consists of fixed cost and variable cost was determined for each stage of production. Fixed costs include depreciation, salary, building and machine maintenance, etc. Variable costs include raw material cost, labourage cost, material cost, etc. Coupled with product prices, profitability rates, Break Even Point, Return On Investment were then calculated. RESULT: The production cost of plywood in 2008 at PT. Sari Bumi Kusuma were total fixed costs of Rp 30,24 billion per year, the total variable costs of Rp 4,16 million per m3 . Of the types of costs can be seen above the huge production costs for the year 2008 PT. Sari Bumi Kusuma was Rp 296,88 billion per year or Rp 4,63 million per m3 • Meanwhile, for 2009 (January to March) the total fixed costs of Rp 6,40 billion per year, and the total variable costs of Rp 3,68 million per m3 • Of the types of costs may also above the great unknown of production costs for, 2009 PT. Sari Burni Kusuma was Rp 67,95 billion per year or Rp 4,06 million per m3 . Rate of return on investment (ROI) companies in 2008 reached 5,97% and 4,31% for the year 2009. Break Even Point (BEP) at the company achieved production levels 36.105,89 m3/year and 7.961,78 m3/year in 2009. Since material cost was the largest component of plywood production cost, firm competitiveness could be improved by handling materials more properly.
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Judul: Analisis biaya produksi kayu lapis: studi kasus di PT. Andatu Lestari Plywood Lampung
Abstrak: Industri kayu lapis Indonesia mengalami penurunan daya saing. Salah satu cara untuk meningkatkan daya saing adalah dengan melakukan penekanan biaya produksi. Tujuan dari penelitian ini adalah menghitung biaya produksi kayu lapis, break even point (BEP), return on investment (ROI), dan harga pokok di PT. Andatu Lestari Plywood Lampung. Biaya produksi terdiri dari biaya tetap dan biaya variabel. Biaya tetap meliputi penyusutan, biaya pemeliharaan mesin, gaji, dan sebagainya. Sementara biaya variabel meliputi biaya bahan baku, biaya bahan pembantu, biaya upah tenaga kerja, dan sebagainya. Kemudian dilakukan perhitungan analisis biaya produksi, analisis break even point (BEP), analisis return on investment (ROI), dan analisis harga pokok. Biaya produksi kayu lapis di PT. Andatu Lestari Plywood pada tahun 2009 berkisar dari Rp. 3.8 juta/m3-Rp. 4.4 juta/m3 dengan rata-rata Rp. 4.1 juta/m3. Biaya produksi terbesar adalah biaya bahan baku (53%), diikuti biaya perekat (24%). BEP dicapai oleh perusahaan saat mampu mempoduksi sebanyak 43,790 m³/th, yang terdiri dari X1 sebanyak 189 m³/th, X2 sebanyak 39,015 m³/th, X3 sebanyak 6,512 m³/th, dan produk X4 sebanyak 1,674 m³/th. Nilai ROI di PT. Andatu Lestari Plywood berada di atas tingkat suku bunga bank yang sekitar 13.5%, dengan menggunakan jumlah investasi pada tahun 2009 yaitu 73.61% . Hal ini berarti, usaha industri kayu lapis di PT. Andatu Lestari Plywood sangat menguntungkan dibandingkan jika modal nya di simpan di bank. Hasil analisis harga pokok untuk PT. Andatu Lestari Plywood yaitu, untuk produk X1 Rp. 4.4 juta/ m³, X2 yaitu Rp. 4.1 juta/ m³, X3 yaitu Rp. 3.8 juta/m³, dan Rp. 4.4 juta/m³ untuk produk X4.
Keyword: kayu lapis, biaya produksi, harga pokok, BEP, ROI.Plywood, Production cost, Bogor Agricultural University

Judul: Pengujian Virus Newcastle Disease Gen VII Isolat Lapang Sebagai Virus Standar Pada Uji Tantang Vaksin
Abstrak: This study was conducted to determine the standard of Newcastle disease virus Gene VII field isolate as a virus challenge to vaccine test. A virus suspension that has previously been tested by HA test then titrated with EID50 using 30 Specific Pathogen Free (SPF) of 10 day old chicken embryonated eggs. In addition, chicken lethal dose50 (CLD50) test were used to determine the virus titer that could cause 50% death of the chicken population. The CLD50 test was used 25 day-old-chickens (DOC) divided into 5 groups. The virus was diluted from 10-1 to 10-8. The 104 to 10-8 dilution of NDV was infected to every group of chicken via eyedrop and intranasal with 0.1 ml/chicken dosage. Haemagglutination test showed that the allantoic fluid were contain high titers of NDV is 512 HAU. The infective NDV that had been titrated by EID50 test showed the virus titers is 109 EID50/0.1 ml or 1010 EID50/ml and the virus titers of CLD50 test e.i 106.48 CLD50/0.1 ml or 107.48 CLD50/ml. These results can be concluded that the NDV Gene VII field isolates were most appropriate to be used as a standard virus to vaccine test
Keyword: Newcastle Disease Virus Gene VII, HA tes, EID50 test, CLD50 test