Judul: Penetapan Harga Pokok Produksi dengan Pendekatan Activity Based Costing (Studi Kasus Pabrik Kayu Lapis PT. Wana Rimba Kencana, Samarinda Kal-Tim)
Abstrak: Tujuan dari penulisan skripsi ini adalah untuk mengetahui proses produksi pabrik pengolahan kayu lapis PT. Wana Rimba Kencana, meninjau penetapan harga pokok produksi yang dilakukan perusahaan, menghitung harga pokok produksi engan metode ABC, menganalisis tingkat keuntungan yang dapat dicapai melalui sistem ABC serta sistem penentuan harga pokok produksi yang selama ini dilakukan perusahaan.
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Judul: Penetapan harga pokok produksi dengan pendekatan activity based costing
Abstrak: Tujuan dari penulisan Skripsi ini adalah untuk mengetahui proses produksi pabrik pengolahan kayu lapis PT. Wana Rimba Kencana, meninjau penetapan harga pokok produksi yang dilakukan perusahaan, menghitung harga pokok produksi dengan metode ABC, menganalisis tingkat keuntungan yang dapat dicapai melalui sistem ABC serta sistem penentuan harga pokok produksi yang selama ini dilaksanakan perusahaan. Penelitian ini merupakan studi kasus pada pabrik kayu lapis PT. Wana Rimba Kencana, Samarinda. Lokasi penelitian dipilih secara sengaja (purposive) berdasarkan kriteria bahwa perusahaan telah mempunyai banyak pengalaman dalam menghasilkan produk kayu lapis yang secara ekonomis cukup menguntungkan sehingga relatif baik untuk dipelajari. Penelitian dilakukan. pada bulan Juli-Desember 1996. Data yang diambil meliputi data primer dan data sekunder. Data primer yang akan dianalisis adalah data triwulan dari bulan Januari-Desember 1996. Pengambilan data primer melalui pengamatan dan pencatatan serta wawancara secara langsung di lapangan. Data sekunder diperoleh dari hasil-hasil penelitian sebelumnya dan publikasi lain yang relevan.
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Judul: Biology and ecology of the buffalo fly, haematobia exigua de meijere (diptera:muscidae)
Abstrak: The life history of the buffalo fly was observed at room temperature of 27°-29.5°C and at a relative humidity of 48-68 percent. The eggs hatched after 17-22 hours, with an average of 18 hours. First instar larvae measured 1.25 + 0.16 mm long and 0.27 + 0.037 mm wide. reach the second larval stage. It took 6-12 hours to the second instar larvae measured 2.676 +0.187 mm long and 0.353 +0.028 mm wide. The second instar took about 12-24 hours to reach the third larval stage. The third instar measured 6.833 + 0.189 mm long and 0.919 + 0.051 mm wide. It took about 2-3 days for the third instar to become pupae. Duration of the pupal stage was about 5-7 days before the adults emerged. Under laboratory condition, the buffalo fly completed its life cycle in 9.5 to 10.5 days, whereas under field condition it took 9-14 days with an average of 10.5 days. The growth ratio which was based on the measurements of the cephalo-pharyngeal skeleton of each instar was 1.797. The preoviposition period was 8-12 days and mating usually occurred on the 6th or 7th day. The longevity of the male was 29 days, whereas it was 32 days in the female. The range of egg production under laboratory condition was between 20-139 per female fly. The belly and hind legs of the carabao were the most preferred habitat either during cloudy and cool dry or shiny and warm day. When the weather was clear and the carabao was in the shade, the flies tended to be more distributed particularly on the shoulder, dewlap, back and horns. The carabaos had relatively fewer Musca sp. and Stomoxys calcitrans than cattle; never the less carabaos had a higher infestation of buffalo fly than cattle. Oviposition occured either during the day or night but the buffalo flies were more active during the night than in the day time. The effect of various lengths of exposure time of manure in relation to the oviposition was profound. observed, the maximum number of the buffalo flies was occurred when the dung was exposed for 30 minutes. With increasing time of exposure the number and variety of insects also increase. It was evident that Sepsidae and psychodidae were the most dominant insects emerging from the dung. The number of buffalo flies also increased with increasing
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