Judul: Kajian Strategi Peningkatan Laba dengan Penerapan Cost-Volume-Profit Analysis pada UMKM Ibu Sriutami
Abstrak: UMKM is acknowledge to have a very vital role in the development and economic growth in Indonesia. The facts showed that the jobs created by this business group are contain more labor than larger businesses. Therefore, it is expected that this UMKM can continue to contribute optimally on an effort to overcome the unemployment numbers that tend to increase steadily each year. Ciampea village is one of the center of growing UMKM at Bogor region with the diverse types of businesses. This UMKM are owned by Sriutami who are in Kampung Tegalwaru, Ciampea Bogor. This UMKM is specialized in processed products of coconut that is coconut jam and nata de coco. This businesses have not implemented an accurate and detailed financial management system, so they don’t know about how much the volume of sales that must be achieved in order to be in break-even point or sales has been reach planned profit targets. The purpose of this study are (1) Identify and analyze the operational costs that occurs in this UMKM during April to December 2012, (2) Identify and analyze product sales, profit and break even point during April to December 2012, (3) Analyze the use of CVP analysis on UMKM by the growth of its operational costs and product sales that occurred during August to December 2012. The results showed that the fixed costs and variable costs during August to December 2012 were fluctuated. The highest sales obtained in the Q1 period (April-June) at Rp 316.160.000 and the lowest in the Q2 (July-Sept.) at Rp 202.020.000. Meanwhile, to achieve break even point on sales for coconut jam during normal production conditions is around Rp 127.000.000 and Rp 19.500.000 for nata de coco, or in terms of quantity units (Kg) that is 12.700 Kg for coconut jam and 13.000 Kg for nata de coco. The results from CVP analysis can help the UMKM in making the strategic plan in order to avoid the risk of loss. Alternatives that can be applied to are (1) increase sales volume by 10%, (2) reduce the variable costs per unit by 5%. The CVP analysis results indicate that the second alternative can provide the lowest BEP can be applied.
Keyword: nata de coco, coconut jam, UMKM, Cost-Volume-Profit Analysis

Judul: Strategi Peningkatan Volume Penjualan Produk dan Pengurangan Biaya Operasional dalam Meningkatkan Laba UKM Mamanaia
Abstrak: SMEs Mamanaia tends to have fluctuation on operational cost and sales volume product, so that achievement profits of this business is unstable. The main goal of this research is giving suitable strategy CVP analysis to be applied for increasing profit. Trend, break even point, contribution margin, margin of safety, operating leverage, and CVP analysis are applied on this research. The results of this research are: (1) Operational cost structure on period September 2014-Februari 2015 consist of fixed cost with direct labour cost as the main component and variable cost with direct material cost as the main component; (2) The sales volume product is increasing 0.359% per day and the operational cost is increasing 0.23% per day; (3) SMEs Mamanaia have reached break even point condition on period September 2014-Februari 2015; (4) The value of operating leverage in this business is 1.79, that means if sales volume product increases 10%, the net income will increase 17.9%; (5) Alternative application of CVP are (a) decrease 0.25% chosen variable cost, sales volume product and selling price are fixed; (b)increase 0.4% sales volume product, chosen variable cost and selling price are fixed; (c)increase 0.4% sales volume product, decrease 0.25% chosen variable cost, and selling price is fixed.
Keyword: Bogor Agricultural University, SMEs, increasing profits, CVP analysis

Judul: Psittacosis Sebagai Zoonosis Penting Yang Berasal Dari Burung
Abstrak: Psittacosis atau ornithosis adalah penyakit menular dari burung kepada manusia. Agens penyebab psittacosis termasuk ke dalam virus psittacosis-lymphogranuloma venereum group yang disebut Chlamydia psittaci. C. psittaci hanya dapat berkembang biak di dalam jaringan hidup tetapi peka terhadap antibiotik. Penyebaran penyakit ini sangat luas, terdapat hampir di seluruh dunia. Di Indonesia penyakit ini belum pernah di diagnosa, tetapi mengingat terdapat demikian banyaknya jenis burung maka diperkirakan psittacosis ini sudah ada. Kasus pada manusia pertamakali ditemukan oleh Ritter pada tahun 1879, di Eropa. Waktu itu dikenal sebagai pneumotyphus. Chlamydia psittaci tidak hanya sebagai penyebab infeksi pada burung, juga bisa menyebabkan infeksi pada mamalia diantaranya sapi, kerbau, kambing, domba, babi dan kucing. Pada kucing dikenal sebagai feline pneumonitis. Pada domba atau kambing mengakibatkan enzootic abortion. Pada burung, kalkun merupakan unggas paling rentan diikuti oleh burung psittacine dan burung lain di luar famili psittacidae. Virulensinyapun berbeda-beda. Yang berasal dari kalkun bervirulensi tinggi, sedangkan yang berasal dari burung merpati bisa bervirulensi tinggi bisa juga bervirulensi rendah. Penularan terjadi melalui kontak langsung maupun ti- dak langsung. Penularan melalui telur tidak terjadi. Umumnya penyakit ini memperlihatkan gejala klinis berupa deman, lesu, lemah, anorexia, kurus, diarrhea ber- warna kekuningan, discharge dari mata dan hidung, conjunc- tivitis. Gejala khas pada kalkun adalah istirahat dengan sternum sebagai dasarnya, karena adanya tekanan dari bagian perut yang sakit. Sedangkan pada manusia memperlihatkan adanya demam, kadang-kadang merasa dingin, lesu, sakit kepala yang hebat, sakit pada bagian belakang badan dan photophobia…dst
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