Judul: Strategi peningkatan Laba dengan Pendekatan Cost-Volume-Profit Analysis pada UMKM CV. Herlina Craft
Abstrak: All SMEs (Micro, Small, and Medium Enterprises), including Herlina Craft, contribute the government programs to increase job creation. However, the increasing number of business in the same sector led to all businesses must have a competitive advantage. One of the factors which determine the level of competitiveness is the level of net profit. Financial tools which can be used for planning and evaluation is the Cost Volume Profit Analysis. With this tools, it helps the enterpreneur to find the break even point both in rupiahs and units. However, Herlina Craft have not yet use the Cost Volume Profit Analysis. In January 2014, product which has given the greatest profit to the Herlina Craft is Laundry Box. The product gives profit of Rp10 217 404. In February 2014, Herlina Craft is targeting a profit of Rp 15 million. Thus, Herlina Craft must sell its products, with appropriate sales mix, as many as 2 183 units. Strategy that will gives the maximum profit for Herlina Craft is by doing cost efficiency and marketing event.
Keyword: SMEs, profit target, profit, planning, evaluation, CVP

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: Karakteristik Anatomi Skelet Tubuh Badak Jawa (Rhinoceros Sondaicus).
Abstrak: Badak jawa (Rhinoceros sondaicus) merupakan spesies mamalia besar di dunia yang paling terancam punah dan hanya dapat ditemukan di Taman Nasional Ujung Kulon (TNUK), Provinsi Banten, Indonesia. Tujuan dari penelitian ini adalah mempelajari karakteristik spesifik anatomi skelet tubuh badak jawa. Struktur skelet ini dikaitkan dengan fungsinya untuk menunjang ukuran tubuh yang besar dan perilakunya. Penelitian ini menggunakan satu set preparat skelet tubuh badak jawa. Parameter penelitian yang dilakukan adalah mengamati bentuk bagian skelet yang khas, mengukur panjang dan lebar tulang, serta dibandingkan dengan skelet tubuh badak sumatra dan hewan piara lain. Kemudian, sistem penamaan pada setiap bagian tulang dilakukan berdasarkan Nomina Anatomica Veterinaria (ICVGAN 2012). Karakteristik anatomi skelet tubuh badak jawa relatif mirip pada badak sumatera, tetapi memiliki ukuran yang lebih besar. Terdapat beberapa perbedaan yang ditemukan yaitu, ala atlantis lebih panjang, processus spinosus os axis berbentuk segiempat, processus transversus et spinosus tulang leher lebih subur, processus spinosus os vertebrae thoracicae relatif lebih mengarah ke kaudodorsal terutama pada sembilan ossa vertebrae thoracicae di kranial, daerah flank lebih sempit, dan ossa sacrales yang tersusun lebih kompak dan rigid. Secara umum skelet tubuh badak jawa memiliki hubungan yang sangat erat, kokoh, dan kompak, disertai penjuluran-penjuluran dan aspek kasar sebagai tempat melekatnya otot-otot dan ligamenta dengan kuat. Hal ini berperan dalam mempertahankan rigiditas dan menjaga sikap tubuh badak jawa terkait dengan habitat dan perilakunya.
Keyword: anatomi, badak jawa, skelet tubuh