Judul: Analysis of Changes in Coconut Presscake Production Costs at Supplier Level in Koperasi W Purworejo
Abstrak: Pengolahan kelapa (Cocos nucifera L.) secara basah pada tingkat pemasok di Koperasi W menghasilkan minyak klentik, blondo, dan hasil samping berupa tempurung. Minyak klentik dimurnikan oleh Koperasi W menjadi minyak goreng kelapa, sedangkan blondo dijual sebagai bahan campuran makanan. Perbaikan mutu dan lama penyimpanan blondo telah berhasil dilakukan dengan penambahan bahan pengawet berupa natrium benzoat. Penelitian ini bertujuan untuk melakukan analisis perubahan biaya produksi dari upaya perbaikan mutu blondo dan lama penyimpanan yang telah dilakukan. Tahapan penelitian mencakup perumusan masalah dan mencari data melalui studi literatur, wawancara serta observasi lalu pengolahan data untuk harga pokok produksi (HPP), revenue cost ratio (R/C ratio), break event point (BEP), payback period (PP), analisis sensitivitas. Berdasarkan perhitungan diperoleh hasil HPP blondo, minyak klentik, dan tempurung masingmasing sebesar Rp 41.546, Rp 14.643, Rp 1.241, BEP unit sebesar 2.376 kg, 3.986 kg, 118.152 kg, serta BEP Harga masing-masing sebesar 118.498.757, 79.385.988, 146.596.255, nilai PP sebesar 0,12, dan rasio R/C keseluruhan sebesar 1,2. Analisis sensitivitas menunjukkan bahwa penurunan harga jual 20% dan kenaikan harga bahan baku 30% berpengaruh terhadap kelayakan proyek. Berdasarkan pertimbangan kriteria finansial tersebut menunjukkan bahwa kegiatan usaha ini layak untuk dijalankan. Kata kunci: analisis finansial, blondo, kelapa, minyak klentik, Wet processing of coconut (Cocos nucifera L.) at the supplier level in W Cooperative produces crude coconut oil, coconut presscake, and a by-product of coconut shell. Crude coconut oil is purified by W Cooperative into cooking coconut oil, while coconut presscake is sold as an ingredient in food mixtures. Improvements for the better quality and shelf life of coconut presscake habe ben successfully carried out by the addition of a preservative in the form of sodium benzoate. This study aims to to analyze changes in production costs to improve quality and shelf life of blondo that have been carried out. Research stages included the core problem and finding data by literature studies, interviews, and observation, then processing data for cost of goods sold (COGS), revenue cost ratio (R/C ratio), break event point (BEP), payback period (PP), sensitivity analysis. The calculation result showed that the financial feasibility are CGS of coconut presscake, crude coconut oil, and coconut shell is amounted Rp 41.546, Rp 14.643, Rp 1.241, BEP unit of each is 2.376 kg, 3.986 kg, 118.152 kg and BEP in sales Rupiah is 118.498.757, 79.385.988, 146.596.255, PP value is 0,12, and overall R/C ratio is 1,2. Sensitivity analysis showed that the 20% decrease in revenue and 30% increase in raw material expenses, effect on the viability of the project. From the above considerations investment criteria, the business of coconut industry is feasible to be run. Keywords: coconut presscake, crude coconut oil, financial analysis
Keyword: Coconut presscake, Crude coconut oil, Financial analysis

Judul: Cost Change Analysis of Coconut Cooking Oil Quality Improvement in Koperasi W
Abstrak: Koperasi W memurnikan minyak klentik menjadi minyak goreng kelapa melalui serangkaian proses pemanasan, netralisasi, pencucian, pemasakan, penyaringan, dan pengemasan. Perbaikan proses penghilangan warna dan bau telah berhasil melalui proses pemucatan menggunakan arang aktif dan bentonit. Penelitian ini dilakukan untuk menganalisis perubahan biaya dari solusi perbaikan proses pemucatan. Metode yang digunakan dalam penelitian ini adalah pengumpulan data dan analisis perubahan biaya. Analisis perubahan biaya tetap dan variabel dilakukan terhadap perbaikan proses, karena adanya penambahan bahan pemucat. Analisis kelayakan finansial dihitung atas Net Present Value (NPV), rasio pendapatan - biaya (Gross R/C), rasio keuntungan-biaya (Gross B/C), dan analisis sensitivitas. Perbaikan mutu minyak kelapa tersebut meningkatkan harga pokok produksi. Hasil analisis perubahan biaya menunjukkan nilai NPV sebesar Rp822.935.292 (positif), nilai Gross R/C 1,60 (>1), dan Gross B/C 0,60 (<1). Berdasarkan analisis NPV dan Gross R/C tersebut, perbaikan mutu minyak kelapa dinyatakan layak. Hasil analisis sensitivitas menunjukkan bahwa perubahan harga jual produk lebih sensitif daripada perubahan harga bahan baku. Dengan demikian solusi perbaikan proses pemucatan tersebut layak untuk diterapkan dan dioperasikan., Koperasi W refines crude coconut oil into coconut cooking oil through a series of processes, such as heating, neutralization, washing, cooking, filtering, and packaging. The improvement of the color and odor removal process has been successful through a bleaching process using activated carbon and bentonite. This research was conducted to analyze the cost change of the bleaching process improvement solution. The method used in this research were data collection and cost change analysis. Analysis of changes using fixed and variable costs was carried out on process improvements, due to the addition of bleaching agent. Financial feasibility analysis were calculated on Net Present Value (NPV), revenue-cost ratio (Gross R/C), cost-benefit ratio (Gross B/C), and sensitivity analysis. The improvement in the quality of coconut oil increases the cost of production. The results of the analysis of changes in costs show the NPV value of Rp822,935,292 (positive), the value of Gross R/C at 1.60 (> 1) and Gross B/C at 0.60 (<1). Based on the analysis of NPV and Gross R/C values, the improvement in the quality of coconut oil is declared feasible. The results of the sensitivity analysis show that changes in product selling prices are more sensitive than changes in raw material prices. Thus, the bleaching process improvement solution is feasible to be implemented and operated.
Keyword: coconut cooking oil, cost change analysis, process improvement

Judul: Metrik Einstein (Anti-) Self-Dual Berdimensi Empat dengan Metode Cartan
Abstrak: Gravitational field equation can be formulated in differential forms (differential geometry), which describes gravity as a manifestation of the curvature of space-time. Curvature of space-time is characterized by a metric that satisfies the gravitational field equation. With differential forms it can be formulated the (anti-) self-dual Einstein equation, which is a modification of the Cartan structure in (anti-) self-dual basis. Calculation of (anti-) self-dual metric with (anti-) self-dual Einstein equation is simpler than the calculation using Christoffel symbols.
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