Judul: Analisis Manajemen Biaya Pada Koperasi Bendungan Mandiri Binaan CSR PT PJB UP Muara Tawar Bekasi.
Abstrak: Perhitungan harga pokok produksi yang tepat dapat mempengaruhi pada tingkat laba yang dihasilkan untuk setiap produk. Penelitian ini berlokasi di Koperasi Bendungan Mandiri binaan CSR PT PJB UP Muara Tawar. Produk yang dihasilkan oleh koperasi yaitu bibit lele, lele konsumsi, dan aneka olahan yang berbahan dasar lele. Penelitian ini bertujuan (1) Mengidentifikasi biaya-biaya operasional pada setiap divisi Koperasi Bendungan Mandiri; (2) Menganalisis perhitungan harga pokok produksi bibit lele, pembesaran lele dan produk olahan lele dengan metode process costing; (3) Menganalisis perhitungan CVP pada divisi pembibitan, pembesaran dan pengolahan lele; (4) Menganalis keputusan manajemen yang tepat untuk setiap divisi. Hasil penelitian ini menunjukan bahwa terdapat biaya bahan baku, biaya tenaga kerja dan biaya overhead pada setiap divisi dalam koperasi. Harga pokok produksi yang dilakukan oleh koperasi lebih kecil daripada metode full costing. Marjin konrtibusi, unit titik impas, dan laba masing-masing produk menurut koperasi lebih besar daripada metode full costing. Produk abon tulang lele merupakan produk dengan tingkat kemampuan keberhasilan tinggi dilihat dari nilai marjin kontribusi dan laba yang dihasilkan.
Keyword: analisis CVP, full costing, harga pokok produksi

Judul: Analisis Kelayakan Usaha Pembenihan dan Pembesaran Lele pada Koperasi Bendungan Mandiri (Binaan PT PJB UP Muara Tawar).
Abstrak: Koperasi Bendungan Mandiri (KBM) merupakan sentra usaha pembenihan dan pembesaran lele yang dibina PT PJB UP Muara Tawar. Namun, pada KBM belum pernah dilakukan analisis kelayakan usaha sebelumnya serta menghadapi kendala, seperti mahalnya harga pakan, kurangnya partisipasi anggota dan lokasi usaha di area pemukiman sehingga sangat berdampak pada masyarakat. Penelitian ini bertujuan 1) Menganalisis kelayakan usaha ditinjau dari aspek non finansial (aspek pasar dan pemasaran, aspek teknis, aspek manajemen, aspek hukum, aspek ekonomi sosial dan aspek lingkungan); 2) Menganalisis aspek finansial dengan kriteria investasi yaitu Net Present Value (NPV), Net Benefit-Cost Ratio (Net B/C Ratio), Internal Rate of Return (IRR), dan Payback Period (PP); 3) Menganalisis sensitivitas usaha jika terjadi penurunan penjualan, peningkatan harga pakan, serta gabungan peningkatan harga pakan dan penurunan penjualan. Hasil analisis dari segi finansial maupun non finansial menunjukkan bahwa usaha KBM ini layak dijalankan. Selain itu, analisis sensitivitas menunjukkan bahwa perubahan jumlah penjualan lebih sensitif dibandingkan perubahan komponen harga pakan.
Keyword: Analisis Kelayakan Usaha, Usaha Pembenihan dan Pembesaran Lele, Analisis Sensitivitas

Judul: Thermal Characteristics and Dynamics of Tropical Cyclone over Western North Pacific Ocean: A Case Study of Typhoon Songda (Chedeng) 2011
Abstrak: The frequent occasion of Tropical Cyclone (TC) over Western North Pacific (WNP) Ocean lies from 10˚N to 26˚N and 121˚E to 170˚E. Sources of TC development come from warm ocean temperature where latent heat is released during condensation processes and subsequently concentrated in the boundary layer. Relative humidity at 850-700 hPa is responsible to produce the most intense storm. Meanwhile, weak vertical wind shear between 850-200 hPa is one of the dynamical factors that lead to the development of TC. Pressure level of 850-200 hPa is chosen to minimize the thermodynamic effect in the lower troposphere. Typhoon Songda (Chedeng in the Philippines) or TSC lasted from May 18th to 30th, 2011 and strengthened into powerful Super Typhoon stage between May 24th and 27th. Long curving track and the exhibition of all sequences of TC life cycle, TSC is then considered as an ideal case of TC. The objective of the study with case of TSC is to investigate the role of thermal characteristics and dynamics on TC intensity. The research is carried out by using Advanced Research of Weather Research and Forecasting model (WRF ARW model) version 3.3. Two domains are employed in the model. The first domain situate from 02˚N to 40˚N and 118˚E to 149˚E and cover spatial resolution () of 33.1 km. The second domain situate from 09˚N to 27˚N and 119˚E to 132˚E with of 11 km. Timestep of the model () is 120 seconds. The model is supported by the following physical parameterization, i.e., Yonsei University Scheme (YSU) in the boundary layer, Kain-Fritsch scheme (KF) in the cumulus, and WRF Single-Moment 3-class scheme in the microphysics. Initial meteorological condition prior to the formation of the cyclone is generated using WRF ARW standard-release model. Sensitivity of the model output is obtained from a selected single-parameter change scenarios, namely, 10 % to 20 % decrease and increase of wind shear initial data at 850-200 hPa, and by 10 % to 20 % decrease of relative humidity initial data at 850-700 hPa. The result showed that the negative correlations between wind shear and intensity are found in wind shear scenarios. Wind shears of 10 ms-1 which lead to strengthening of the wind intensity in the early period of Typhoon development are found in wind shear scenarios. The effect of wind shear changes on wind intensity is statistically significant in the 20 % wind shear scenarios. During mature stage, weak wind intensity occurred when wind shear increase as given in the WRF standard-release and the 20 % decreasing scenario. Different situation is found in the 20 % increasing scenario where wind shear tend to weak and lead to strong wind intensity at this stage. Meanwhile, the reduction of moisture supply at 850-700 hPa resulting from 20 % decreasing relative humidity play a major role in the weakening of wind intensity and reduces mechanical energy of the cycle process as much as 300 J kg-1.
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