Judul: Analisis perhitungan harga pokok produksi industri usaha kecil dan menengah produk percetakan pada CV. Miranti, Bogor
Abstrak: The Cost of Goods Production calculation for home industries is really important to avoid lost profit and needed to monitor the actual of production cost. Furthermore, CV. Miranti is a maturate company who improve their market, so they need to concern about their product’s price and they need to improve the cost of goods production calculation method. The whole expenses will be charged to customer when the goods are ready to sold, therefor the points of this matter are how CV. Miranti calculate their cost of goods production, how to calculate the cost of goods production by full costing method and variable costing method, and how is the result of calculation comparartion between CV. Miranti method, full costing method, and variable costing method. Regarding of those matters, the goals of this research are to identify the cost of goods production calculation by CV. Miranti method, full costing method and variable costing method, and compared of those three mathods to decide which the exact method to be applied. CV. Miranti was received an order to produce 500 sheets of leaflets on May 2012. The cost of good production by CV. Miranti calculation method was Rp 894.361,- or Rp 1.789,- per sheet, whereas it calculated was Rp 988.443,- or Rp 1.977,- per sheet by varibale costing method and it was Rp 749.336,- or Rp 1.499,- per sheet by full costing calculaion method. There was difference between CV. Miranti method, variable costing method, and full costing method. The most expensive cost identified by full costing calculation method, this caused it calculated of all actual expense of the manufacturing process. It adviced to apply full costing method because the final cost was already calculate whole actual expense and the price was proper to be compete with others.
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Judul: Perhitungan Harga Pokok Produksi dan Harga Jual (Studi Kasus PD Sakar Wangi dan PD Amelia Jaya) Kabupaten Bogor
Abstrak: Perhitungan harga pokok produksi memiliki peranan penting dalam memantau realisasi biaya produksi dan penetapan harga jual. Penelitian ini dilakukan pada usaha kecil dan menengah (UKM) yaitu PD Sakar Wangi dan PD Amelia Jaya. Penentuan harga pokok produksi pada usaha kecil dan menengah (UKM) PD Sakar Wangi dan PD Amelia Jaya masih sederhana, perhitungan yang dilakukan hanya memperhitungkan bahan baku langsung, biaya tenaga kerja langsung dan bahan penolong. Tujuan penelitian ini adalah membandingkan metode perhitungan harga pokok produksi (HPP) pendekatan full costing dengan yang diterapkan UKM dan menetapkan harga jual PD Amelia Jaya dan PD Sakar Wangi. Hasil menunjukkan perhitungan harga pokok produksi pintu mahoni berdasarkan perhitungan PD Sakar Wangi dan PD Amelia Jaya lebih kecil dibandingkan perhitungan harga pokok produksi (HPP) dengan pendekatan full costing, kemudian penetapan harga jual berdasarkan perkiraan PD Sakar Wangi dan PD Amelia Jaya lebih kecil dibandingkan penetapan harga jual berdasarkan metode cost plus pricing.
Keyword: full costing, harga pokok produksi, pintu mahoni

Judul: Ecosystem and community based model for zonation in Nino Konis Santana National Park, Timor-Leste
Abstrak: Nino Konis Santana National Park is the first national park that was declared by Timor-Leste Government on August 2008. Aims is to i) Protect and conserve nationally and globally important natural and cultural values, ii) Contribute to the achievement of sustainable livelihoods for local communities, iii) Establish the first protected area in Timor-Leste’s world-class protected area system, iv) Increase awareness of conservation and the sustainable management of biodiversity and natural resources, v) Ensure the active participation of and foster ownership by the communities in the protected area, and vi) Manage the NKSNP as an internationally recognized protected area where the traditional interactions of people and nature are maintained in a way that protects the environment.
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