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: Analisis Aspek Pasar, Teknis, dan Keuangan dalam Pengembangan Cabang Usaha CV Bening Jati Anugrah
Abstrak: CV Bening Jati Anugrah (BJA) merupakan salah satu dari 116 unit pengolahan ikan khususnya value added di Kabupaten Bogor. BJA berencana melakukan pengembangan usaha dengan membuka gerai Bening Mart di Pasar Baru Cileungsi. Tujuan dari penelitian ini untuk mengkaji aspek pasar, aspek teknis, kondisi keuangan, dan aspek finansial sebelum melakukan pengembangan. Alat analisis yang digunakan antara lain kinerja keuangan, NPV, Net B/C, IRR, Payback Period, dan analisis Sensitivitas Switching Value. Berdasarkan hasil penelitian bahwa aspek pasar dan aspek teknis pengembangan usaha dinyatakan layak untuk dijalankan. Modal yang tersedia pada tahun 2014 cukup untuk mendanai biaya pengembangan dan BJA memiliki kinerja keuangan yang baik pada tahun 2014. Pada aspek finansial pengembangan usaha ini layak untuk dijalankan dengan nilai NPV sebesar Rp 1 059 714 000; PI sebesar 2.1; IRR sebesar 27% serta Payback Period selama 2.4 tahun. Berdasarkan analisis sensitivitas dengan metode switching value diketahui bahwa batas maksimal kenaikan harga bahan baku sebesar 13.8% dan penurunan volume penjualan sebesar 11.65%. Apabila terjadi kenaikan melebihi batas tersebut maka pengembangan usaha menjadi tidak layak untuk dijalankan.
Keyword: BJA, Kinerja Keuangan, Pengembangan Usaha, Switching Value

Judul: Systematics of Desmos (Annonaceae) in Malesia
Abstrak: Desmos is a woody climbing genus of Annonaceae which has been widely used as traditional medicine in several countries such as China, Indo-China, Thailand, and Peninsular Malaysia to treat dysentery, vertigo, fever, and postpartum. Phylogenetic studies on Desmos showed a close relationship between Desmos and Dasymaschalon. They share similar moniliform monocarpic fruits, but their flowers are different. It has been debated among Annonaceae researchers whether both genera should be treated as the same or distinct genus. Therefore, investigation on the taxonomic delimitation of Desmos species and Dasymaschalon will be necessary. Plastid genome (plastome) identification, leaf epidermal section of Desmos species and Dasymaschalon species, a taxonomic revision of Desmos in Malesia using morphological data, the spatial distribution of Desmos species in Malesia, and morphological and genetic variation in Desmos chinensis population using ISSR marker were used to investigate taxonomic delimitation of Desmos. Plastome study of Desmos chinensis and Dasymaschalon dasymaschalum was carried out to determine the origin, evolution, phylogenomics, and identify marker candidates for Desmos and Dasymaschalon or with other genera in Annonaceae. We discovered that the plastome of Desmos chinensis was circular with the size of 167,677 bp (smaller than Dasymaschalon dasymaschalum), consist of 111 genes, including 78 protein-coding genes, 29 transfer RNAs, and 4 ribosomal RNAs. The plastome showed a typical quadripartite structure, i.e., large single copy (LSC), small single copy (SSC), and two inverted repeats (IRs). The plastome of Dasymaschalon dasymaschalum was 191,488 bp in length, which also exhibited a typical quadripartite structure (LSC, SSC, and two IRs). Desmos chinensis and Dasymaschalon dasymaschalum showed different copies of accD, ndhD, ndhF, rps18, and ycf2. Protein coding genes of rpoB, rpoC1, rbcL, matK, rpl32, infA, and rpl36 were identified based on nucleotide diversity, sequence variability, and parsimony-informative sites. The genes are defined as molecular marker candidates of plastome for phylogenetic, barcoding, and population genetic research. We predicted that Desmos chinensis and Dasymaschalon dasymaschalum separated at ca. 64 million years ago during the Paleocene. Leaf anatomical feature study was carried to support the taxonomic delimitation of interspecific Desmos and intergeneric of Desmos and Dasymaschalon. Leaf anatomy in the paradermal section of 20 taxa (12 species of Desmos, eight species of Dasymaschalon) have been carried out. According to the leaf epidermal section, Desmos and Dasymaschalon are two distinct genera mainly distinguished based on the anticlinal wall undulation of epidermal cells and supported by variation of the crystal type and size. The anticlinal wall undulation of Desmos was almost straight to slightly wavy and never sinuous; meanwhile, Dasymaschalon varies from almost straight to deeply sinusoid. The crystals of Desmos consist of rhombohedral, druse type A, and druse type B crystals, whereas Dasymaschalon has prism, druse type A, druse type B, and druse type C crystals. The recent taxonomic revision using the morphological data was mainly based on the examination of about 1374 specimens from BO, L, WAN, ANDA, SING, SAN, K, P, HUH herbaria. The Desmos species in Malesia consists of eight species: D. acutus, D. chinensis, D. chryseus, D. dunalii, D. pedunculosus, D. subbiglandulosus, two new records: D. lawii and D. macrocarpus, and one
Keyword: Dasymaschalon, Desmoid clade, Magnoliid, plastid genome, phylogenomics analysis