Judul: Analisis Perhitungan Harga Pokok Produksi dan Pengelolaan Modal Kerja pada Katering Sehati
Abstrak: Catering Sehati is one of the businesses that are moving in the field of food production. Located the Catering Sehati at Kampus Gunung Gede Diploma IPB. The purpose of this study is to analyze cost of production meal box of Catering Sehati and the management of working capital. Calculation method cost of production used is full costing and simple calculations applied by Catering Sehati. The results of this research is in the determination cost of production meal box on Catering Sehati best use full costing method. Good Catering Sehati apply business unit or not business unit. Where obtainable cost of product unit business is Rp. 8.481 – Rp. 9.190, and cost of production not business unit is Rp. 6.231 – Rp. 6.957. Managemet of working capital at Catering Sehati already good enough, this is apparent from the calculation or the ratio ROA that is good and likuid, where Catering can restore capital quickly
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Judul: Analisis harga pokok produksi dengan metode job order costing (studi kasus triple combo, Bogor)
Abstrak: Triple Combo is one of the subsidiaries of Hotel Salak The Heritage are producing food cakes typical Dutch state and the typical traditional Indonesian food. Combo Triple Production costs consist of the cost of direct materials, direct labor costs, and factory overhead costs. Triple Combo in activity are faced with the possibility of a gap between the cost of production which has been calculated by the cost of production actually happened. In every production company made 65% of the production order and 35% produced for supply to the outlet and cafe Triple Combo. This study focuses on the production-order because the company generated revenues of 65% was contributed by the sales order. The purpose of this study was (1) Know the comparison between the methods used Triple combo with Job Order Costing method in calculating the production cost of each booking. (2) Knowing the differences that occur between the price of production is calculated by the method of Job Order Costing with Cost of production is determined by the company. (3) Knowing the differences that occur between the selling price set by Triple Combo ideal selling price based Job Order Costing method. (4) Analyze the difference between the profit / loss recognized on the profit / loss occurred. This research was conducted in the Triple Combo is currently located at Jalan Bogor Pangrango number 25. This study took a sample 3 types of cakes produced are Klappertart, Macaroni and Fruit tarlet schotel. The type of data used are primary data and secondary data consisting of qualitative and quantitative data. Primary data was sourced from interviews conducted on Coordinating company executives and chefs, while secondary data sourced from the literature along with other literature that supports the writing of this study. The data processing method is qualitatively and quantitatively. The research was conducted by calculating the cost of production with job order costing method for actual costs because the company had only calculate direct materials without counting the cost of direct labor and manufacturing overhead, and analyze the differences that occur between the standard cost by the company with the costs realized with different t test analysis. Cost of production based on the order in Triple Combo obtained 2.021 and t t count table for 1655 with a significant level (α) used was 0.05 and the degrees of freedom (df) 142. The results of the t test showed t count greater than t table, then H0 is rejected, so the cost of goods manufactured by the company with the cost of production, according to calculations by the method of Job Order Costing significant differences occurred. Selling price to order at Triple Combo obtained 2.019 and t t count table for 1655 with a significant level (α) used was 0.05 and the degrees of freedom (df) 142. The results of the t test showed t count greater than t table, then H0 is rejected, so the cost of production on average by the company with the cost of production on average, according to calculations by the method of Job Order Costing significant differences occurred.
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Judul: Molecular Systematics of Tree Frog Nyctimystes infrafrenatus infrafrenatus (Tyler 1971) from Papua and Moluccas
Abstrak: Nyctimystes infrafrenatus memiliki permasalahan taksonomi yang cukup kompleks. Spesies ini pertama kali dideskripsikan dengan nama Hyla infrafrenata. Kemudian berdasarkan karakter morfologinya spesies ini dikelompokkan ke dalam genus Litoria dan lebih dikenal dengan nama Litoria infrafrenata namun hasil analisis filogenetika molekuler menempatkan spesies ini pada clade Nyctimystes. Nyctimystes infrafrenatus memiliki dua subspesies yaitu Nyctimystes infrafrenatus infrafrenatus dan Nyctimystes infrafrenatus militarius. Subspesies N. infrafrenatus militarius memiliki distribusi yang terbatas pada Kepulauan Bismarck, Papua New Guinea sedangkan N. infrafrenatus infrafrenatus distribusinya mencakup wilayah utara Sulawesi, Kepulauan Maluku, Pulau Timor, Papua, Australia hingga Kepulauan Solomon. Distribusi yang luas tersebut dapat memunculkan fenomena kriptik spesies. Populasi spesies ini di wilayah Indonesia mewakili dua subregion zoogeografi yang memiliki sejarah pembentukan wilayah yang berbeda yaitu Papua dan Wallacea. Lautan merupakan barrier utama distribusi hewan amfibi karena rendahnya toleransi amfibi terhadap salinitas. Hal ini menimbulkan kemungkinan bahwa N. infrafrenatus infrafrenatus populasi Maluku berbeda dari populasi Papua. Penelitian sebelumnya tentang morfometrik menunjukkan adanya perbedaan ukuran kaki belakang individu betina antara populasi N. infrafrenatus infrafrenatus Papua dan Maluku. Temuan tersebut perlu ditelusuri lebih lanjut dengan pendekatan molekuler. Penelitian ini bertujuan untuk mengevaluasi sistematika N. infrafrenatus infrafrenatus dari Papua dan Maluku. Penanda genetik yang digunakan pada analisis molekuler adalah sekuens gen 16S rRNA. Hasil pensejajaran sekuens ini digunakan untuk rekonstruksi pohon filogenetik, mengestimasi waktu divergensi dan jarak genetik kedua populasi tersebut. Hasil rekonstruksi pohon filogenetik menempatkan semua sampel N. infrafrenatus infrafrenatus pada satu clade monofiletik (MLBS 99%, BPP= 100%). Clade ini kemudian membentuk dua subclade yaitu subclade A yang terdiri atas sampel-sampel dari Papua dan Australia (subclade Papua) serta subclade B yang terdiri dari sampel-sampel Halmahera dan Ternate (subclade Maluku). Hasil estimasi waktu divergensi menunjukkan bahwa kedua subclade tersebut mulai terpisah sejak 6.03 juta tahun lalu (jtl). Jarak genetik antara kedua subclade (2,3,- 4,2%) berada pada threshold beda spesies 3%. Sampel Australia dan populasi Papua mewakili “the true” N. infrafrenatus sedangkan populasi Maluku dengan jarak genetik 3,9-4,2% dengan sampel Australia terindikasi kuat secara genetik merupakan spesies yang berbeda. Berdasarkan artikel 23 ICZN, nama Nyctimystes tennuigranulatus dapat digunakan terutama untuk populasi Maluku bagian utara. Analisis lebih lanjut secara morfologi, akustik dan ekologi yang melibatkan sampel dari Ambon diperlukan untuk menentukan status taksonomi populasi Maluku secara menyeluruh.
Keyword: 16S rRNA, Moluccas, molecular systematics, Nyctimystes, Papua