Judul: Analisis Biaya Pada Produksi Teh Hitam Orthodox di PT. Perkebunan Nusantara VIII Kebun Cisaruni, Garut Jawa Barat
Abstrak: This study has several purposes namely: (1) Study of tea production cost structure at PTPN VIII, Kebun Cisaruni. (2) Determined the break event point using cost analysis. (3) Feasibility study of tea production using Net Present Value (NPV), Internal Rate of Return (IRR), and Benefit Cost Ratio(B/C) approch. The method of study used was descriptive method through case study. .Data collected were in form interviews with Managerial level and employe of the company and secondary data in form of literature study. The main results of this study are (1) Cost analysis shown that total cost production was IDR 19,627,388,655 and base price of tea production was IDR 10,141/kg that is still lower than selling price IDR 14,720/kg that give company margin IDR 4,579 of each kg of tea sales. (2) This study also shown the break even point of tea production at 1,333,382 kg, while total production of tea at the company reach 1,935,400 kg. That means tea production already at profit level. (3) While feasibility study of tea production shown that the business is feasible with NP Value IDR 33,24,.363,263 at discount factor 12% for 10 years period. While the IRR is 44,7 % and Net B/C ratio 1,254.
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Judul: Analisis finansial teh hitam : studi kasus di Perkebunan Papandayan PT Perkebunan XIII Garut, Jawa Barat
Abstrak: Perkebunan teh Papandayan merupakan salah satu industri pengolahan teh hitam milik PTP XIII yang terletak di Garut, Jawa Barat. Dalam menjalankan aktifitas usahanya terdapat beberapa permasalahan yang dihadapi, diantaranya dalam hal manajemen finansial, perkebunan Papandayan belum mampu menekan biaya produksi dan harga pokok, sementara itu harga jual teh hitam di pasaran Internasional selama beberapa tahun terakhir terus mero- sot. Tujuan penulisan Laporan Praktek Lapang ini adalah menganalisis keadaan biaya produksi selama 5 tahun ter- akhir (1981 sampai 1985) dengan mengidentifikasi dan menghitung komponen biaya produksi pada setiap departemen, menganalisis perkembangan harga pokok pucuk teh basah dan teh kering (teh hitam), menganalisis perkembangan rugi laba, mempelajari faktor-faktor penyebab kenaikan biaya produksi dan menyarankan usaha-usaha yang harus dilakukan untuk menekan/mempertahankan biaya produksi dan harga pokok teh hitam tersebut. Untuk menganalisis biaya produksi, harga pokok dan rugi laba, digunakan metoda akuntansi biaya. Hasil analisis biaya menunjukkan bahwa selama ре- riode 1981 sampai 1985, biaya produksi di departemen produksi basah meningkat rata-rata 7.8 persen, biaya produksi di departemen produksi kering meningkat rata- rata 9.1 persen, biaya produksi di departemen pembantu administrasi meningkat rata-rata 7.2 persen, sedangkan biaya produksi di departemen pembantu teknik menurun rata-rata 4.5 persen. Meningkat dan menurunnya biaya produksi di masing-masing departemen disebabkan oleh berbagai faktor, diantaranya adalah luas areal, jumlah tenaga kerja, tingkat harga bahan bakar minyak dan harga bahan penolong lainnya yang digunakan dalam proses produksi teh hitam...
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Judul: Hamiltonian formulation for linear waves motion in two layers fluid
Abstrak: The surface wave could be considered as a wave that separates two fluids, namely water and air. Based on this assumption, it is introduced the interfacial wave, a wave between two layers of fluid with different density. The formulation of interfacial waves motion begins with deriving the base equation of irrotational ideal fluid. Furthermore, according to irrotational fluid assumption, the base equation can be stated in velocity potential. In this derivation, the fluids domain is assumed to be restricted by rigid lid boundary conditions, both at the upper and lower limit. Therefore, the interfacial waves motion can be explained in a hamiltonian formulation. In the hamiltonian formulation, total energy is defined as the sum of kinetic and potential energy. The hamiltonian system is obtained from reduction of kinetic energy by using the Dirichlet Neumann Operator. The resulted kinetic energy equation is nonlinear. Therefore, this form is linearized by first part of the Taylor expansion. This linearization gives a dispersion relation of linear wave. Based on this dispersion relation, the phase speed of the linear wave depends on the density ratio of the two layers fluid.
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