Judul: Analisis Biaya Kayu Lapis : Studi Kasus di PT. Sari Bumi Kusuma, Kalimantan Barat
Abstrak: Penelitian ini bertujuan untuk menganalisis struktur biaya produksi, harga pokok, tingkat Break Even Point (BEP) dan tingkat profitabilitas dari perusahaan kayu lapis. Penelitian dilakukan di industri kayu lapis PT. Sari Bumi Kusuma, Kalimantan Barat pada bulan April sampai dengan Mei 2009. Hasil perhitungan biaya produksi pada periode tahun 2008 di PT. Sari Bumi Kusuma adalah sebagai berikut : total biaya tetap (total fix cost) sebesar Rp 30,24 milyar per tahun, total biaya variabel (total variable cost) sebesar Rp 4,16 juta per m3, maka dapat diketahui besar biaya produksi untuk tahun 2008 PT. Sari Bumi Kusuma adalah Rp 296,88 milyar per tahun atau Rp 4,63 juta per m3, sedangkan pada periode tahun 2009 (Januari-Maret) total biaya tetap (total ftx cost) sebesar Rp 6,40 milyar per tahun, total biaya variabel (total variable cost) sebesar Rp 3,68 juta per m3, maka dapat juga diketahui besar biaya produksi untuk tahun 2009 PT. Sari Bumi Kusuma adalah Rp 67,95 milyar per tahun atau Rp 4,06 juta per m3 Berdasarkan tingkat produksi dan harga jual total produk ayu lapis pada tahun 2008, keuntungan yang diperoleh perusahaan diperkirakan sebesar Rp 23,38 milyar/tahun, sedangkan tahun 2009 perusahaan memperoleh laba sebesar Rp 7,03 milyar/tahun. Tingkat pengembalian modal (ROI) perusahaan tahun 2008 mencapai 5,97% dan sebesar 4,31% pada tahun 2009. Nilai Break Even Point (BEP) dicapai perusahaan pada tingkat produksi 36.105,89 m3/tahun dan 7.961,78 m3/tahun pada tahun 2009. Harga pokok untuk produk kayu lapis tahun 2008 di PT. Sari Bumi Kusuma adalah Rp 5,24 juta per m3 dan sebesar Rp 5,04 juta/m3 pada tahun 2009, sedangkan harga jual total produk tahun 2008 adalah Rp 5,00 juta per m3 dan harga jual total produk pada tahun 2009 sebesar 4,49 juta/m3 Harga pokok tersebut Jebih besar dari nilai harga jual total produk
Keyword: plywood, production costs, ROI, BEP, cost of goods

Judul: Analisis Biaya Kayu Lapis Studi Kasus Di PT. Sari Bumi Kusuma, Kalimantan Barat
Abstrak: INTRODUCTION: PT. Sari Bunli Kusuma is one of plywood industry that was occured work decreasing impact. How big these impacts was assessed by analizing production cost, which is one of the important components in a decision making of company. The production cost was then calculated as well as Break Even Point (BEP), Return on Investment (ROI), and profitability rates. MATERIAL AND METHOD: The production cost that consists of fixed cost and variable cost was determined for each stage of production. Fixed costs include depreciation, salary, building and machine maintenance, etc. Variable costs include raw material cost, labourage cost, material cost, etc. Coupled with product prices, profitability rates, Break Even Point, Return On Investment were then calculated. RESULT: The production cost of plywood in 2008 at PT. Sari Bumi Kusuma were total fixed costs of Rp 30,24 billion per year, the total variable costs of Rp 4,16 million per m3 . Of the types of costs can be seen above the huge production costs for the year 2008 PT. Sari Bumi Kusuma was Rp 296,88 billion per year or Rp 4,63 million per m3 • Meanwhile, for 2009 (January to March) the total fixed costs of Rp 6,40 billion per year, and the total variable costs of Rp 3,68 million per m3 • Of the types of costs may also above the great unknown of production costs for, 2009 PT. Sari Burni Kusuma was Rp 67,95 billion per year or Rp 4,06 million per m3 . Rate of return on investment (ROI) companies in 2008 reached 5,97% and 4,31% for the year 2009. Break Even Point (BEP) at the company achieved production levels 36.105,89 m3/year and 7.961,78 m3/year in 2009. Since material cost was the largest component of plywood production cost, firm competitiveness could be improved by handling materials more properly.
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Judul: Pengujian Virus Newcastle Disease Gen VII Isolat Lapang Sebagai Virus Standar Pada Uji Tantang Vaksin
Abstrak: This study was conducted to determine the standard of Newcastle disease virus Gene VII field isolate as a virus challenge to vaccine test. A virus suspension that has previously been tested by HA test then titrated with EID50 using 30 Specific Pathogen Free (SPF) of 10 day old chicken embryonated eggs. In addition, chicken lethal dose50 (CLD50) test were used to determine the virus titer that could cause 50% death of the chicken population. The CLD50 test was used 25 day-old-chickens (DOC) divided into 5 groups. The virus was diluted from 10-1 to 10-8. The 104 to 10-8 dilution of NDV was infected to every group of chicken via eyedrop and intranasal with 0.1 ml/chicken dosage. Haemagglutination test showed that the allantoic fluid were contain high titers of NDV is 512 HAU. The infective NDV that had been titrated by EID50 test showed the virus titers is 109 EID50/0.1 ml or 1010 EID50/ml and the virus titers of CLD50 test e.i 106.48 CLD50/0.1 ml or 107.48 CLD50/ml. These results can be concluded that the NDV Gene VII field isolates were most appropriate to be used as a standard virus to vaccine test
Keyword: Newcastle Disease Virus Gene VII, HA tes, EID50 test, CLD50 test