Judul: Design of differential accounting systems model inthe black tea groindustry
Abstrak: Indonesia was the world's sixth largest producer of tea commodity, after India, China, Srilangka, Kenya, and Turkey in the year of 2002. In the same year, Indonesia was the world's fifth largest exporter of the tea commodity, after Srilangka, Kenya, China, and India. During the last nine years, the export of Indonesian tea decreased from 129,900 tons in 1993 to 102,000 tons in 2002, a decrease by an average of two percent per year. This has caused the decrease of Indonesian market share of tea from 10.8 percent in 1993 to 7.2 percent in 2002. The situation has worsened by the fact that the export price of the Indonesian tea in the world market was also the lowest compared to the other tea producing countries. During the period of 1990 - 1998, the average price of the Indonesian tea was only 55.6%; 59.2%; and 74.6% of the average price of India, Srilangka, and Kenya respectively. The decreaisne sales volume and the lowest export price could be attributed to the poor management practices. To improve the efectiveness of the management of the Indonesian black tea ago-industry, a diferential accounting systems model was designed and developed as an integrated short and long-term strategies through which the industry could improve its competitiveness. The general objective of the study is to design a differential accounting systems model in the black tea ago-industry, in order to determim the cost of production, to analyse and to evaluate the performance of the black tea-agro-industry both for new planting and replanting models. Since the black tea ago-industry involves numerous complex inter-related factors, systems of approaches were used in the study. The decision-making computational models used in the study were Soft Systems Methodology (SSIY), Interpretive Structural Modeling (ISM, cost-profit-volume (CVP) analysis, financial ratio analysis. The sensitivity analysis is also used to find out the influences of the increase of production costs, the decrease of product price, and the changes of rupiah currency value toward the US dollar. The models were designed for both new planting and replanting models. Each model was then validated by using actual performance of the black tea ago-industry obtained from PT. Perkbunan Nusantara VIII (PTPN VIII) and Pusat Penelitian Teh dun Kina (PPTK) Gambung, and the standard of soundJinancia1 measurement for stateowned companies stated in the decree of the Finance Ministry of the Republic of Indonesia. The validations show that the differential accounting systems model fits the performance of the industry, for both models. However, the sensitivity analysis shows that the black tea agro-industry was very sensitive towards the factor changes, such as the decrease of product price, the increase of operating costs, and the depreciation of the local currency.
Keyword: 

Judul: Analisis Biaya Pada Produksi Teh Hitam Orthodox di PT. Perkebunan Nusantara VIII Kebun Cisaruni, Garut Jawa Barat
Abstrak: This study has several purposes namely: (1) Study of tea production cost structure at PTPN VIII, Kebun Cisaruni. (2) Determined the break event point using cost analysis. (3) Feasibility study of tea production using Net Present Value (NPV), Internal Rate of Return (IRR), and Benefit Cost Ratio(B/C) approch. The method of study used was descriptive method through case study. .Data collected were in form interviews with Managerial level and employe of the company and secondary data in form of literature study. The main results of this study are (1) Cost analysis shown that total cost production was IDR 19,627,388,655 and base price of tea production was IDR 10,141/kg that is still lower than selling price IDR 14,720/kg that give company margin IDR 4,579 of each kg of tea sales. (2) This study also shown the break even point of tea production at 1,333,382 kg, while total production of tea at the company reach 1,935,400 kg. That means tea production already at profit level. (3) While feasibility study of tea production shown that the business is feasible with NP Value IDR 33,24,.363,263 at discount factor 12% for 10 years period. While the IRR is 44,7 % and Net B/C ratio 1,254.
Keyword: 

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.
Keyword: