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: Monograf Marga Diplycosia (Ericaceae) di Niugini.
Abstrak: Diplycosia (Ericaceae) merupakan marga yang secara taksonomi masih kurang dipelajari. Distribusi marga ini hampir terbatas di kawasan Malesia dan banyak jenis merupakan endemik satu pulau atau satu pegunungan. Niugini yang terletak di kawasan Malesia bagian timur merupakan kawasan yang dikategorikan sebagai pusat keberagaman Diplycosia dengan 21 jenis dilaporkan pada penelitian-penelitian sebelumnya. Sebagian besar jenis Diplycosia di Niugini diketahui dari jumlah spesimen yang terbatas, mulai hanya diketahui dari spesimen tipe atau sedikit sekali spesimen, atau belum diketahui sepenuhnya morfologi bunganya. Oleh karena itu, studi taksonomi perlu dilakukan kembali pada marga Diplycosia di Niugini. Selain itu, meskipun sebagian besar jenis jenis endemik dengan kisaran geografis yang sempit, status konservasi untuk 17 jenis belum pernah dilakukan. Hal ini menjadikan suatu hambatan dalam penyusunan strategi konservasi sehingga evaluasi status konservasi perlu dilakukan. Konsep jenis morfologi digunakan dalam studi taksonomi kali ini. Data keberagaman jenis diperoleh dari studi pada berbagai institusi herbarium baik secara langsung atau digital, meliputi Australian National Herbarium (CANB), Harvard University (A), Muséum National d'Histoire Naturelle, Paris (P), Naturalis History Museum Firenze (FI), Naturalis Leiden (L), Papua New Guinea Forest Research Institute (LAE), PT Freeport Indonesia (akronim tentatif FRE), Puslit Biologi Lembaga Ilmu Pengetahuan Indonesia (BO), Royal Botanic Gardens Kew (K), dan Universitas Papua (MAN). Eksplorasi lapangan juga dilakukan di Niugini bagian Indonesia, yaitu di kawasan Pegunungan Arfak dan Puncak Jaya. Studi anatomi ciri kualitatif pada epidermis daun juga dilakukan. Evaluasi status konservasi dilakukan dengan panduan dari IUCN dan dibantu dengan aplikasi GeoCAT. Sejumlah 26 jenis dicatat untuk kawasan Niugini. Jumlah ini termasuk jenis yang telah diusulkan sebagai jenis baru yaitu D. papuana Mustaqim, Utteridge & Heatubun dan empat jenis yang diusulkan dalam penelitian ini. Keempat jenis tersebut adalah Diplycosia elegans Mustaqim, Utteridge & Heatubun, D. hexamera Mustaqim, Utteridge & Heatubun, Diplycosia puradyatmikai Mustaqim, Utteridge & Heatubun, dan Diplycosia reticulifolia Mustaqim, Utteridge & Heatubun.Satu varietas baru juga diusulkan yaitu Diplycosia lorentzii var. acuminata Mustaqim, Utteridge & Heatubun. Diplycosia morobeensis var. ovatifolia Sleumer dijadikan sebagai sinonim dari Diplycosia morobeensis Sleumer. Hasil studi menunjukkan wilayah Niugini bagian Indonesia di bagian barat dihuni lebih banyak jenis dibandingkan wilayah Papua Niugini di bagian timur. Sejauh ini, kawasan tengah mulai dari Pegunungan Jayawijaya ke arah timur hingga sebelum perbatasan Indonesia dan Papua Niugini merupakan kawasan dengan keberagaman jenis tertinggi meskipun eksplorasi botani masih sedikit. Pada tingkatan jenis, distribusi di Niugini bervariasi dari luas hingga sangat sempit, seperti satu pegunungan atau dari satu lokasi. Diplycosia di Niugini tumbuh sebagai semak epifit atau terestrial dengan hutan berlumut sebagai habitat yang paling penting hingga ke zona alpin. Kisaran elevasi mulai dari 800 m di Semenanjung Wandammen pada D. kosteri dan 4000 m di Gunung Giluwe untuk D. morobeensis dan D. rupicola. Sebanyak tujuh jenis dilaporkan menghuni kawasan alpin termasuk jenis baru yaitu D. elegans. Berdasarkan studi yang dilakukan, terdapat dua informasi baru untuk ciri marga Diplycosia. Pertama, benang sari teramati dimorfik pada beberapa jenis. Perbedaan bentuk terdapat pada ukuran dan bentuk dari tangkai dan kepala sari. Setelah ditelusuri, ciri ini tidak dapat digunakan untuk membedakan dengan marga terdekat Gaultheria. Kedua, bunga dengan bagian berkelipatan 6 juga berhasil diamati dari jenis Diplycosia di
Keyword: epifit, Ericaceae, jenis baru, Malesia timur, status konservasi, taksonomi