Judul: Analysis of Prada and Pyrex Rattan Basket Production Cost in MSMEs Hersa Handmade Cirebon Regency
Abstrak: Rotan adalah salah satu hasil hutan non-kayu yang terkenal di masyarakat. Perindustrian kerajinan tangan Indonesia melihat potensi rotan sebagai bahan baku kerajinan tangan. Diperlukan pengaturan dan pengendalian biaya produksi yang dikeluarkan dari perusahaan guna meningkatkan efisiensi dan efektivitas produksi kerajinan tangan. Tujuan penelitian ini adalah menghitung biaya produksi keranjang rotan, titik impas produksi, profitabilitas usaha, dan harga pokok keranjang rotan di UMKM Hersa Handmade. Hasil penelitian menunjukkan Total biaya produksi keranjang rotan Prada di UMKM Hersa Handmade mencapai Rp621.555.508,13 per 5000 unit. Produksi keranjang Prada menguntungkan bagi perusahaan karena sudah melampaui BEP produk sebesar 703 unit dan nilai Return on Investment sebesar 54.42%. Harga pokok per unit pun sebesar Rp165.333,77 terhitung lebih rendah dibandingkan dengan harga jual yang ditetapkan oleh perusahaan yaitu Rp180.000,00 per unit. Sedangkan total biaya produksi keranjang rotan Pyrex di UMKM Hersa Handmade mencapai Rp629.460.686,25 per 5000 unit. Produksi keranjang Pyrex juga menguntungkan bagi perusahaan karena sudah melampaui nilai BEP produk sebesar 564 unit dengan nilai Return on Investment sebesar 54.42%. Harga pokok per unit sebesar Rp158.624,09 lebih rendah dibandingkan dengan harga jual yang perusahaan tetapkan yaitu Rp165.000,00 per unit., Rattan is one of the famous non-timber forest products in the community. The Indonesian handicraft industry sees the potential of rattan as a raw material for handicrafts. It is necessary to regulate and control production costs incurred from the company in order to increase the efficiency and effectiveness of handicraft production. The purpose of this study is to calculate the production cost of rattan baskets, production break-even point, business profitability, and cost of rattan baskets in Hersa Handmade MSMEs. The results showed that the total production cost of Prada rattan baskets at Hersa Handmade MSMEs reached Rp621.555.508,13 per 5000 units. Prada's basket production is profitable for the company because it has exceeded product BEP by 703 units and Return on Investment value of 54.42%. The cost of goods per unit was Rp165.333,77 which was lower than the selling price set by the company, which was Rp180,000.00 per unit. Meanwhile, the total production cost of Pyrex rattan baskets at Hersa Handmade MSMEs reached Rp629.460.686,25 per 5000 units. The production of Pyrex baskets is also profitable for the company because it has exceeded the BEP value of products by 564 units with a Return on Investment value of 54.42%. The cost price per unit of Rp158.624,09 is lower than the selling price set by the company at Rp165,000.00 per unit.
Keyword: Cost Analysis, Break Event Point, Cost Price, Production Cost, Profitability

Judul: Analisis biaya furniture rotan: studi kasus di PT. Estu Agung Abadi Cirebon, Jawa Barat
Abstrak: Rotan merupakan salah satu sumber daya hayati Indonesia yang menghasilkan devisa negara yang cukup besar. Sebagai negara penghasil rotan terbesar, Indonesia telah memberikan sumbangan sebesar 80% kebutuhan rotan dunia baik dalam bentuk produk jadi maupun setengah jadi. Dalam proses pengolahan rotan khususnya dalam bidang furniture, industri pasti akan mengeluarkan biaya atau pengorbanan yang tidak sedikit untuk keperluan produksinya. Biaya produksi merupakan bagian besar yang harus diperhatikan dalam pengambilan keputusan agar tujuan suatu perusahaan dapat tercapai. Oleh karena itu, diperlukan suatu pengaturan dan pengawasan yang baik dalam kegiatan produksinya. Analisis biaya produksi merupakan salah satu metode yang diperlukan dalam rangka perencanaan produksi, pengawasan pembiayaan, penilaian efisiensi, penekanan biaya produksi, dan penentuan harga jual produk yang dihasikan. Untuk lebih mengetahui proses pengolahan rotan dan mempelajari secara langsung struktur biaya produksi dalam pengusahaan furniture rotan, maka penulis melakukan penelitian mengenai analisis biaya produksi furniture rotan di PT. Estu Agung Abadi Cirebon. Penelitian dilaksanakan selama bulan Juni 2010 bertempat di PT. Estu Agung Abadi Cirebon, Jawa Barat. Kota Cirebon dipilih sebagai tempat penelitian karena merupakan salah satu sentra produksi industri pengolahan rotan di Indonesia. Analisis data yang dilakukan adalah analisis biaya produksi furniture rotan, analisis harga pokok produksi, analisis Break Even Point (BEP), dan analisis profitabilitas perusahaan yang dinyatakan dengan nilai Return of Investment (ROI). Hasil penelitian yang diperoleh antara lain biaya produksi yang dikeluarkan oleh PT Estu Agung Abadi Cirebon untuk memproduksi produk furniture rotan sebagai berikut: Rp 169 juta/bulan untuk memproduksi Dining Chair (X1), Rp 68 juta/bulan untuk memproduksi Loyd Arm Chair (X2), Rp 108 juta/bulan untuk memproduksi Single Chair (X3), Rp 73 juta/bulan untuk memproduksi Single Chair Rattan Fitrit (X4), Rp 218 juta/bulan dalam memproduksi Loveseat (X5), dan Rp 84 juta/bulan dalam memproduksi Coffee Table (X6). Harga pokok penjualan produk Dining Chair, Loyd Arm Chair, Single Chair, Single Chair Rattan Fitrit, Loveseat, dan Coffee Table masing-masing produk per unit sebesar Rp 158.080, Rp 206.430, Rp 637.290, Rp 415.440, Rp 583.370, dan Rp 223.680. Nilai BEP masing-masing produk dari X1-X6 antara lain: 409 unit, 123 unit, 155 unit, 51 unit, 110 unit, dan 94 unit. Nilai ROI yang diperoleh dari produksi furniture rotan di PT Estu Agung Abadi adalah sebesar 31,57%.
Keyword: Cost analysis, Return on Investment (ROI), Break even point, Rattan, Bogor Agricultural University

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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