Judul: Kajian terhadap Perencanaan Pencapaian Laba dengan Metode Cost-Volume-Profit Analysis pada PD. Alam Lestari (Maureen) di Tasikmalaya
Abstrak: PD. Alam Lestari merupakan salah satu UKM yang ada di Tasikmalaya yang bergerak di bidang makanan berupa susu bubuk kedelai, serbuk kunyit instan, dan bawang merah goreng. Sama halnya dengan UKM lainnya, PD. Alam Lestari menghadapi persaingan dengan UKM lainnya dalam perolehan laba dan terus berusaha dalam menjaga stabilitas penjualan produknya. Selama ini perusahaan tidak mengetahui volume penjualan yang harus terjual agar perusahaan berada dalam kondisi impas maupun penjualannya mencapai target laba yang diinginkan oleh PD. Alam Lestari, karena perusahaan belum pernah menerapkan analisis perhitungan biaya, volume, dan laba. Analisis Cost Volume Profit (CVP) merupakan alat analisis untuk menghitung dampak perubahan harga jual, volume penjualan, dan biaya terhadap laba untuk membantu pihak perusahaan dalam merencanakan laba jangka pendek. Tujuan dari penelitian ini adalah 1). mengetahui dan mengidentifikasi biayabiaya operasional yang terjadi pada PD. Alam Lestari selama periode bulan Mei sampai September 2011, 2). mengetahui dan menganalisis pertumbuhan penjualan produk, laba perusahaan, margin kontribusi, dan titik impas selama periode bulan Mei-September 2011, 3). menganalisa penerapan analisis CVP pada perusahaan berdasarkan pertumbuhan biaya-biaya operasional dan pertumbuhan penjualan produk yang terjadi selama periode bulan Mei sampai September 2011. Selama bulan Mei 2011 hingga bulan September 2011 biaya variabel dan biaya tetap mengalami perubahan tetapi tidak terlalu jauh perbedaannya. Total penjualan selama lima bulan mengalami peningkatan, tetapi hanya sampai bulan Juli 2011 saja, tetapi mengalami penurunan terus menerus hingga bulan September 2011. Penjualan terakhir yang diperoleh oleh PD. Alam Lestari adalah sebesar Rp 39.425.000 pada bulan September 2011 dengan BEP (titik impas) sebesar 5.283.670 atau berjumlah 302 unit dengan keuntungan yang menurun sebesar Rp 22.512.134. Selama bulan Mei 2011 hingga September 2011 produk yang memberikan margin kontribusi terbesar adalah bawang merah goreng dan yang memberikan margin kontribusi terkecil adalah susu bubuk kedelai 200 gram. Agar perusahaan mencapai laba maksimal setelah mengalami penurunan, maka dapat dilakukan analisis CVP untuk bulan Oktober 2011. Alternatifnya adalah Menaikkan harga jual 5% dan volume penjualan tetap, menaikkan volume penjualan 10 % dan harga jual tetap, dan menurunkan biaya tetap 15% dan menaikkan harga jual 5%. Dari ketiga alternatif tersebut yang dapat memberikan laba maksimal dengan titik impas kecil adalah alternatif menaikkan volume penjualan 10 % dan harga jual tetap yaitu memberikan laba sebesar Rp 26.523.339 dengan titik impas lebih rendah dari penjualan sebelumnya sebesar Rp 5.084.588.
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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: Hybrid solar cells of ZnO nanoparticles/chlorophyll was modified metal ions (Zn2+ and Cu2+ )
Abstrak: Zinc Oxide (ZnO) is a n-type semiconductor with a wide the energy band (Band Gap) is 3.37 eV at room temperature and 3.34 eV at low temperature with a large exiton binding energy is 60 meV. ZnO has been synthesized by hydrothermal method, resulting in a decrease in particle size over the duration of the hydrothermal changes. Crystallographic structure of ZnO were characterized using XRD, has shown the characteristic pattern of a hexagonal wurtzite structure, the crystallite size increases to changes in particle size. Changes in particle size has also led to a change in the absorption peak of ZnO as has been demonstrated posted under test using the optical properties of UV-Vis spectrophotometer. Changes of this uptake has also led to changes in the energy band gap, which increases its band gap energy of the particle size. In electronic applications, especially in solar cells. Chlorophyll is considered less effective, because of their very nature are easily degraded as a result of several reactions which are acid, lighting and temperature. The results of the stability test using a halogen lamp 34 W/m2 for 5 hours, that the substitution of chlorophyll with metal ions Zn2+ and Cu2+ has been shown to form more stable than natural chlorophyll. The characterization of the optical properties, the combination of ZnO / chlorophyll in the form of hybrid films has led to a shift in the absorption region of ZnO becomes more widely from the UV to Visible. ZnO/chlorophyll has absorption range of 350-515 nm, ZnO / Zn-feofitin 332-401 nm and 332-632 nm for Cu-feofitin. The combination of ZnO/chlorophyll and CuSCN as a solid electrolite in hybrid solar cell, a modified chlorophyll with metal ions Zn2+ and Cu2+ has been shown to form a more stable I-V curve. It is characterized by its fill factor value greater than natural chlorophyll. Nevertheless, solar cells with natural chlorophyll has been able to produce higher efficiency values of chlorophyll were substituted.
Keyword: Hydrothermal, ZnO/Chlorophyll modified, Hybrid Solar Cell