Judul: Cost Analysis in Rice Milling Business CV Mizan Amanah
Abstrak: Pentingnya penanganan pascapanen untuk mencegah menurunnya hasil panen baik secara kualitas maupun kuantitas tidak terlepas dari peran pelaku usaha penggilingan padi dalam rantai industri perberasan, penggilingan padi dituntut mampu mengelola biaya dan usahanya. Tujuan dari penelitian ini adalah untuk dapat menentukan biaya pokok produksi dan tingkat pengembalian investasi CV Mizan Amanah. Metode penelitian yang digunakan adalah penentuan biaya pokok produksi dengan Activity Based Costing System dan Sistem Biaya Tradisional. Sedangkan untuk mengukur tingkat pengembalian investasi digunakan perhitungan Return on Invesment (ROI). Hasil penelitian menunjukkan bahwa biaya pokok produksi dari hasil perhitungan metode Activity Based Costing adalah Rp8.801,32 per kilogram untuk produk beras jenis premium, sedangkan hasil perhitungan sistem biaya tradisional menunjukkan nilai sebesar Rp8.817 per kilogram. Biaya pokok produksi beras jenis medium dari hasil perhitungan metode Activity Based Costing adalah Rp8.706,64 per kilogram, sedangkan hasil perhitungan sistem biaya tradisional menunjukkan nilai sebesar Rp8.675 per kilogram. Return on Investment (ROI) CV Mizan Amanah menunjukan angka 9,93%., The importance of post-harvest handling in preventing yield losses in both quality and quantity cannot be separated from the role of rice milling business actors in the rice industry chain; rice mills must be able to manage costs and their businesses. The goal of this research was to determine the production cost and the rate of return on investment CV Mizan Amanah. The Activity Based Costing System and the Traditional Costing System were used in the research to determine the cost of production. Meanwhile, the Return on Investment calculation was used to calculate the rate of return on investment (ROI). The results showed that the cost of production for premium rice products calculated using the Activity Based Costing method was Rp. 8,801,32 per kilogram, while the cost calculated using the traditional cost system was Rp. 8,817 per kilogram. The cost of producing medium-type rice products using the Activity Based Costing method was Rp. 8,706,74 per kilogram, whereas the traditional cost system calculation yields Rp. 8,675 per kilogram. CV Mizan Amanah has a 9.93% return on investment (ROI).
Keyword: cost analysis, production cost, investment, rice mill

Judul: Analisis Tekno-Ekonomi Untuk Perancangan Sistem Produksi Rice Milling Plant (RMP) Skala Agroindustri Terpadu di Kecamatan Pamarican.
Abstrak: Rice Milling Plant (RMP) mempunyai peran yang penting pada proses pascapanen untuk mengkonversi padi menjadi beras. Analisis tekno-ekonomi perlu dilakukan agar meminimunkan resiko kegagalan dalam perencanaan operasional RMP. Pengambilan keputusan dilakukan dengan menganalisis aspek teknik, biaya, kriteria investasi dan analisis sensitivitas. Hasil penelitian menunjukkan harga pokok produksi beras pada keadaan lapang saat ini sebesar 14 780 per kg beras dengan kapasitas giling dari mesin RMP yaitu sebesar 200 000 kg GKG per bulan. Berdasarkan hasil analisis kriteria investasi didapatkan keputusan bahwa kondisi pada keadaan lapang saat ini tidak layak untuk dilaksanakan. Hasil analisis kriteria investasi setelah dilakukan optimasi menunjukkan bahwa ketiga skenario (I, II, dan III) layak untuk dilaksanakan. Hasil analisis sensitivitas menunjukkan bahwa usaha Penggilingan Padi RMP PT MDP paling sensitif terhadap perubahan harga gabah. Rekomendasi rancangan sistem RMP yang terbaik setelah dilakukan optimasi adalah dengan melaksanakan usaha penggilingan pada skenario I, yaitu dengan membeli gabah dari para petani di Kecamatan Pamarican secara bertahap hingga mencapai 100 persen.
Keyword: cost of production, investment criteria analysis, rice milling plant, sensitivity analysis

Judul: Posisi Filogenetik Kura-Kura Carettochelys Insculpta  (Reptillia: Testudinata)
Abstrak: Carettochelys insculpta is an endemic freshwater turtle of southern Papua and northern Australia. Phylogenetic position of this turtle is remain unresolved until now. Most of the research conducted show close relationships of C. insculpta and members of Trionychidae family. However, some of the research show distance between C. insculpta and members of Trionychidae family. This research is conducted to analyze phylogenetic relationship between C. insculpta and other members of Testudinata using 12S rRNA, 16S rRNA, and both gene as markers. DNA samples were obtained from three different organisms of C. insculpta. Two species used as outgroups were Alligator mississippiensis and Iguana iguana. Phylogenetic analysis was carried out using Neighbor-Joining method with Felsenstein 1981 (F81) modeltest. A polytomy tree of Testudinata was produced by using 12S rRNA gene. However, analysis using 16S rRNA and both genes as markers confirmed that C. insculpta was located between the Chelonidae and the Trionychidae family.
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