Judul: Kajian Strategi Peningkatan Laba dengan Penerapan Cost-Volume-Profit Analysis pada UMKM Ibu Sriutami
Abstrak: UMKM is acknowledge to have a very vital role in the development and economic growth in Indonesia. The facts showed that the jobs created by this business group are contain more labor than larger businesses. Therefore, it is expected that this UMKM can continue to contribute optimally on an effort to overcome the unemployment numbers that tend to increase steadily each year. Ciampea village is one of the center of growing UMKM at Bogor region with the diverse types of businesses. This UMKM are owned by Sriutami who are in Kampung Tegalwaru, Ciampea Bogor. This UMKM is specialized in processed products of coconut that is coconut jam and nata de coco. This businesses have not implemented an accurate and detailed financial management system, so they don’t know about how much the volume of sales that must be achieved in order to be in break-even point or sales has been reach planned profit targets. The purpose of this study are (1) Identify and analyze the operational costs that occurs in this UMKM during April to December 2012, (2) Identify and analyze product sales, profit and break even point during April to December 2012, (3) Analyze the use of CVP analysis on UMKM by the growth of its operational costs and product sales that occurred during August to December 2012. The results showed that the fixed costs and variable costs during August to December 2012 were fluctuated. The highest sales obtained in the Q1 period (April-June) at Rp 316.160.000 and the lowest in the Q2 (July-Sept.) at Rp 202.020.000. Meanwhile, to achieve break even point on sales for coconut jam during normal production conditions is around Rp 127.000.000 and Rp 19.500.000 for nata de coco, or in terms of quantity units (Kg) that is 12.700 Kg for coconut jam and 13.000 Kg for nata de coco. The results from CVP analysis can help the UMKM in making the strategic plan in order to avoid the risk of loss. Alternatives that can be applied to are (1) increase sales volume by 10%, (2) reduce the variable costs per unit by 5%. The CVP analysis results indicate that the second alternative can provide the lowest BEP can be applied.
Keyword: nata de coco, coconut jam, UMKM, Cost-Volume-Profit Analysis

Judul: Strategi peningkatan Laba dengan Pendekatan Cost-Volume-Profit Analysis pada UMKM CV. Herlina Craft
Abstrak: All SMEs (Micro, Small, and Medium Enterprises), including Herlina Craft, contribute the government programs to increase job creation. However, the increasing number of business in the same sector led to all businesses must have a competitive advantage. One of the factors which determine the level of competitiveness is the level of net profit. Financial tools which can be used for planning and evaluation is the Cost Volume Profit Analysis. With this tools, it helps the enterpreneur to find the break even point both in rupiahs and units. However, Herlina Craft have not yet use the Cost Volume Profit Analysis. In January 2014, product which has given the greatest profit to the Herlina Craft is Laundry Box. The product gives profit of Rp10 217 404. In February 2014, Herlina Craft is targeting a profit of Rp 15 million. Thus, Herlina Craft must sell its products, with appropriate sales mix, as many as 2 183 units. Strategy that will gives the maximum profit for Herlina Craft is by doing cost efficiency and marketing event.
Keyword: SMEs, profit target, profit, planning, evaluation, CVP

Judul: Infeksi Virus Parainfluenza Pada Anjing
Abstrak: Virus parainfluenza anjing termasuk famili Paramyxoviridae, berbentuk pleomorf dengan ukuran bervariasi (bergaris tengah antara 100-500 nm), berpembungkus peka ether, berisi genom RNA dan secara serologis mempunyai kesamaan dengan virus SV-5 kera; dikenak sebagai salah satu kausa penting dari sindrom "kennel cough". Infeksinya dapat mengenai anjing semua umur yang belum pernah terinfeksi atau mendapatkan vaksinasi mengakibatkan gejala klinis ringan yang terbatas pada traktus respirasi atu infeksi yang secara klinis tidak memperlihatkan gejala nyata. Gejala klinis yang nampak setelah masa inkubasi (1-5 hari) terlewati berupa batuk yang tidak berat selama beberapa hari, berbagai tingkat tonsilitis dan pharyngitis dan kadang-kadang ditemukan kenaikan temperatur rektal antara 1-2 derajat C dari temperatur normal rat-rata. Anjing terinfeksi mengandung virus pada traktus respirasi bagian atas dan bawah serta limfonoduli sampai hari ke 9 setelah infeksi. Penyebaran virus antar anjing terjadi secara aerogen.
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