Profit Calculation Research Articles

Profit and Feasibility Analysis of Tilapia Cultivation Business in Floating Net Cages, Barito Kuala Regency

Cultivators also have problems, namely reduced profits each time they harvest compared to previous years. The aim of the study was to analyze the benefits and feasibility of cultivating tilapia in floating net cages in Barito Kuala Regency, South Kalimantan. This research was conducted in Marabahan District, City of Barito Kuala Regency, cultivating fish in floating net cages. The study used 2 respondents who were given floating net cage loan assistance from the government, but 1 respondent for feed and seeds came from their own funds. Tilapia aquaculture in floating net cages is said to be profitable if the revenue value is greater than the total expenditure. To analyze the feasibility of investing in floating net tilapia aquaculture in Barito Kuala district, calculations on investment criteria are used which include Net Present Value (NPV), Net Benefit Ratio (NBCR), and Internal Rate of Return (IRR). The results of the analysis of the calculation of profit (π) for tilapia cage business can be stated that the tilapia cage business of the two managers each generates profits in 3 (three) study periods, marked by the criteria TR > TC where the total business revenue is greater than the total costs incurred. issued for production. The results of the financial feasibility analysis of tilapia cage business from 2 (two) managers stated that they had met the business feasibility criteria in 3 (three) study periods. This can be seen from the Net Present Value which has a positive value and the Internal Rate of Return which is greater than the required interest rate.

Analysis of the Effect of Industrial Concentration on Profit of the Indonesian Plastic and Packaging Industry

The Indonesian plastics and packaging industry can have a considerable opportunity to continue to grow because the plastics and packaging industry has a significant role in the economic development of the industrial sector. This study aims to determine and analyze the effect of the level of industrial concentration on the profits of the Indonesian plastics and packaging industry. This research uses secondary data in the form of time series originating from the Indonesian Statistics for the period 2010 – 2019. The analytical technique used in this research is using qualitative and quantitative analysis techniques. The analytical method used is the calculation of the concentration ratio of 4 companies, profit calculation using Price Cost Margin and simple linear regression. The results showed that the plastic and packaging industry was concentrated with a concentration ratio of 16 percent. According to Joe S. Bain's theory, the plastics and packaging industries fall into the fifth level oligopoly category. The profit rate in this industry is relatively decreasing with an average of 34.76 percent. Based on the results of simple linear regression, it is stated that industry concentration is not significant to the profits of the Indonesian plastics and packaging industry.

Long-range mobility and cooperation evolution under condition of different information amounts

Increasing information can make actions more effective, thereby improving cooperation levels. However, this assumption lacks experimental support in the case of long-range migration, and the potential mechanism for higher cooperation rates resulting from inter-group migration is not yet clear. Therefore, we mainly studied the impact of four different information levels on group cooperation behavior from an experimental perspective through public goods game experiments in the context of long-range migration. The results indicate that the amount of information can significantly affect individual mobility and cooperation evolution. Defection prevails among players in the absence of information, leading to the formation of a stable cluster of defectors. However, with increased information about profit calculation rules, players tend to settle in favorable cooperative groups. Increased information about the decisions of other players speeds up the formation of stable cooperative groups. Excessive information disclosure about payoffs leads to increased mobility and reduced cooperation among group members. These findings provide insights into our understanding of the evolution history of human cooperation and the formation of groups.

Analisis Harga Pokok Penjualan dan Laba Kontribusi terhadap Volume Penjualan pada Perum Bulog Divre Sumut

This study aims to determine the cost of rice sold in increasing sales volume and how the profit contribution of Perum BULOG Divre Sumut on rice sales to sales volume. This research method is qualitative research. The results of data analysis in this study indicate that the sales volume of rice at Perum BULOG Divre Sumut continues to increase. Even though in 2022 the cost of goods sold will increase compared to the previous year, this will not have a negative impact on sales volume. Furthermore, the results of the calculation of contribution profit can also be seen that the sale of rice which generates the highest contribution profit as the largest contributor to profit for the company is in 2020, namely by obtaining a contribution profit ratio of 59.50% so by analyzing HPP and contribution profit to the company's sales volume that from the HPP which can increase revenue at the North Sumatra Regional Bureau of Logistics Perum BULOG so that the North Sumatra Regional Division of Regional Logistics Perum BULOG. From the results of data analysis, a break even point (BEP) value of IDR 55,629,728 or 1,220 tons was obtained. Under these circumstances, the company will not suffer losses but also will not make a profit. Whereas for 2023, the company has set a profit target of 30% of its total sales, so the company must be able to sell its rice products of IDR 16,733,601,071.

Profitability analysis of potato growing in Ödemiş district of Izmir province

The aim of this study is to perform an economic analysis of potato growing in Ödemiş district of Izmir province. For this aim, data were collected from 90 farmers by proportional sampling and face-to-face survey methods. Potato production in 2019 was included in the study. In the study, yield, production cost, gross production value, gross and net profit calculations were performed in order to reveal the profitability level of potatoes for entrepreneurs and farmers. According to the results of the study, the average potato production area is 41.88 decares, the average potato yield is 3875.79 kg/da and the potato price received by the farmers is 1.43 TL/kg. It was determined that the farmers used 392.74 kg of seeds, 39.72 kg of nitrogen and 746.89 g of pesticides per decare. The production cost per decare for potatoes is 3274.44 TL and 85.69% of it is variable costs. The gross and net profit from potato production was calculated as 2736.55 TL/da and 2267.94 TL/da, respectively. The results of this study show that potatoes can be grown economically in the district. But, the biggest expectation of the potato farmers included in the research is sustainable and planned production. At this point; there is a need to establish cooperation and coordination among farmers, processors, industrialists, universities and exporters.

DESIGN AND CONSTRUCTION OF A POINT OF SALE INFORMATION SYSTEM FOR AYAM BAKAR B-JO

<p>Ayam Bakar B-JO is a business that<br />was just started in mid-August that requires<br />system assistance to manage transaction data,<br />recap transaction data, so that it can make sales<br />reports with transaction details that can be done<br />automatically by the system, so that the business<br />owner can ease the work of the business owner.<br />who must record transactions manually to<br />perform manual calculations of profits.<br />Therefore, a Point of Sale Information System<br />was created for B-JO Grilled Chicken, to<br />overcome the problems experienced by business<br />owners. With the application of this point of sale<br />information system, it is hoped that business<br />owners can overcome these problems without<br />human error or other things.</p>

ANALISIS STRUKTUR DAN KINERJA PEMASARAN JAMBU METE DI KECAMATAN TANJUNG BUNGA KABUPATEN FLORES TIMUR

This research has been carried out in the Tanjung Bunga District, Flores Timur Regency. The study was intended to analyze the structure and performance of the guava marketing. The study of guava farmers and the marketing agencies involved in guava marketing of farmers as island based producers and traders as consumers. The purpose of this study were (1) knowing the structure of the guava market as represented, and (2) knowing how guava market performance is portrayed in Distric Tanjung Bunga, Flores Timur Regency, the sampling technique used for the peasant responders used the simple random sampling technique while for the merchant responders used the snowball sampling. economic analysis that is the calculation of Farmers' Share, Margins, and profits of marketing costs. The results of this study indicate that the guava market structure is quantitatively that market structure in Tanjung Bunga District, Flores Timur Regency to the imperfect competitive market or the oligopsony, and market performance in Tanjung Bunga District, Flores Timur Regency forms a two channel marketing which is channel one Farmers→PPK (Collecting Collectors District) → PAP (Interisland Merchants), two channel Farmers → PAP (Interisland Merchants). The highest margin marketing on channel two, The Farmer Share is shared on channel one and two which is the same and the marketing has the most to gain in channel two.

Cultivation of Black Goji Berry (Lycium Ruthenicum Murr.) in the Trans Himalayan Region Ladakh Agro Technique Harvest, Yield and Cost Benefit Analysis

The present study discusses the agro technique, harvesting, yield, and economics of less explored highly medicinal plant black goji berry (Lycium ruthenicum). It was observed that black goji berries can be easily cultivated through seed, pencil-thickness hardwood stem cuttings, and rootstock. Black goji berry harvesting is a very difficult and tedious task for goji growing farmers as the berries get easily ruptured during harvesting and lose their content. To address these obstacles, DIHAR-DRDO, Leh conducted several goji berry harvesting trials deploying various techniques. Collecting fruits/berries to their full potential requires careful planning and tactics, which involves the use of an appropriate harvesting method that minimizes damage. After performing various method of harvesting, the best outcome was reported in cutting the fruit-bearing branch method as its less expensive with minimum fruit damage (5 %), time-saving, and retain the quality of fruit as compared to the other harvesting methods. An approximate cost production and net profit calculation were performed for 1011.71 square meters (02 Kanal) plantations of L. ruthenicum to their average yield of fruit production per plant. The average yield of three-year-old hardwood stem cutting and uprooted plant is 500-600 gm of fresh berry per plant on average. The economic relation to the cost production of L. ruthenicum is highly beneficial and it has all the capabilities of enhancing the socio-economy of the fragile ecosystem.

Kebijakan Indonesia Tidak Meratifikasi Konvensi ILO No. 188/2007 tentang Pekerjaan Penangkapan Ikan

This research aims to explain why Indonesia did not ratify the ILO Convention No. 188/2007. The technique of data collection was conducted with literature study using primary sources in the form of ILO Convention No. 188/2007, and Recommendation, 2007, Law No. 15 of 2016 regarding the Ratification of Maritime Labour Convention, 2006 and secondary sources from data, documents, or reports related with the topic of this thesis. The results of this study showed that the reason why Indonesia did not ratify the ILO Convention No. 188/2007 is based on Indonesia’s rational choices that related to the consideration of profit and loss calculations in order to maximize the profits and minimize the costs in the decision-making process. Indonesia’s profits are not comparable to the economics costs and the administrative burden in reporting and implementing the ILO Convention No. 188/2007. In addition, the ratification of the convention is still not an urgency for the Ministry of Manpower because the Ministry of Manpower considers that the regulations are sufficient in providing protection for fishermen. This is also supported by the fact that only 19 ILO member countries have ratified ILO Convention No. 188 of 2007 so that it does not have a significant impact on Indonesian fishermen.

Kebijakan Indonesia Tidak Meratifikasi Konvensi ILO No. 188/2007 tentang Pekerjaan Penangkapan Ikan

This research aims to explain why Indonesia did not ratify the ILO Convention No. 188/2007. The technique of data collection was conducted with literature study using primary sources in the form of ILO Convention No. 188/2007, and Recommendation, 2007, Law No. 15 of 2016 regarding the Ratification of Maritime Labour Convention, 2006 and secondary sources from data, documents, or reports related with the topic of this thesis. The results of this study showed that the reason why Indonesia did not ratify the ILO Convention No. 188/2007 is based on Indonesia’s rational choices that related to the consideration of profit and loss calculations in order to maximize the profits and minimize the costs in the decision-making process. Indonesia’s profits are not comparable to the economics costs and the administrative burden in reporting and implementing the ILO Convention No. 188/2007. In addition, the ratification of the convention is still not an urgency for the Ministry of Manpower because the Ministry of Manpower considers that the regulations are sufficient in providing protection for fishermen. This is also supported by the fact that only 19 ILO member countries have ratified ILO Convention No. 188 of 2007 so that it does not have a significant impact on Indonesian fishermen.

PENGGUNAAN INFORMASI AKUNTANSI DALAM PENENTUAN STRATEGI UMKM DI ERA KENORMALAN BARU

The covid-19 pandemic that occurred more than a year ago has affected many businesses, including micro, small and medium enterprises (MSME). The focus of this study is to describe the effect of the pandemic on the business of micro, small and medium enterprises located in Daerah Istimewa Yogyakarta, Indonesia. The study investigates the strategies taken by MSME in coping with challenges of the pandemic and how MSMEs use accounting information in their routine business operation. Data for analysis were gathered by means of questionnaires distributed to owners and or managers of MSME in the Daerah Istimewa Yogyakarta Province. Based on the respondents’ answers, the pandemic has caused a decline is sales, difficulty in recovery of operating costs, and difficulty in financing. The strategy taken by most MSMEs to counter those problems were rescheduling production, changing marketing techniques such as using online marketing, and increasing the quantity and quality of customer relationship. During the pandemic, respondents have realized the usefulness of accounting information in operating the business. Respondents know the importance of recording transactions which leads to a better calculation of costs and profit.

Accounting and analytical support for internal control of financial results of agricultural organisations

The effectiveness of internal control over the formation of the financial results of agricultural organisations depends to a large extent on the accounting and analytical support of control measures. In order to improve the effectiveness of control procedures, the allocation of accounting and management components of internal control of financial results is justified, the need for their constant interaction is determined. The expediency of applying rationing as a method of control, not only at the profit or loss calculation stage, but for all operations that generate financial results, has been determined. A checklist form has been developed and proposed for use as a working document for the controller, involving the formulation of control actions and verification of compliance with rationing parameters in the context of activities.

Risk measurement in profitability calculation of non-financial investment

In the paper a model of non-financial investment profitability calculation is presented. It is based on the concept of quantile risk measures and a real option valuation. Application of Monte Carlo simulation allows to receive probability distribution of Net Present Value (NPV) and implement risk measures like Cash Flow at Risk (CFaR), Net Present Value at Risk (NPVaR) or Expected Shortfall (ES) in relation to NPV (ES (NPV)). The main contribution of the article is implementation of ES (NPV) that shows the average of worst losses regarding NPV. ES (NPV) informs the investors what the worst result of the project may be.

Menatap Sustainable Development pada Kereta Cepat

The government has set the construction of the first high-speed train in Indonesia by building High Speed Rail for the Jakarta-Bandung line. The aspect of financing and the potential for economic income is always become in the spotlight, as well as the urgency. Beyond that, it is important to see the presence of the high-speed train not only from its economic growth, or the calculation of profit and loss, but also from economic development as well as sustainable development. This study, which is based on literature studies and is also supported by field observations, shows that the construction of the high-speed train can be an entry point for laying down the concept of sustainable development. This study also shows that the Jakarta-Bandung high-speed train is able to create employment, and creates a sustainable city development, especially in areas outside the city center, such as Tegalluar Station which is outside the urban core area. By creating support and opportunities from this potential, as well as ensuring good governance with quality policies and laws that are in accordance with sustainable development, the Jakarta-Bandung high-speed rail project is a milestone towards achieving sustainable development goals.

The Analyzing of Social Economic Impacted By Optimalization Of Recycling Waste As Supported For Circular Economy On Community-Based Tourism In Pasaran Island

<em>Pasaran Island's waste has increased significantly from year to year as a result of an increase in population. In 2022 the amount of waste on Pasaran Island will reach 504.8 kg per day. Indirectly this has an impact on various issues such as social, environmental, and health. This is marked by the emergence of various local initiatives to solve environmental problems and has an impact on the emergence of various alternative livelihoods, especially for women who live on the island. One of the efforts made has an economic impact on households. In this study, this effort is seen as a form of optimizing the potential of plastic and organic waste in increasing people's income and changing the social and environmental conditions of people on Pasaran Island. This study uses a qualitative approach with the Participatory Action Research (PAR) method, which is a method that actively involves research subjects. Data collection in this study was carried out for 1 year from March 2022 to March 2023. The key informants consisted of 5 community groups and the other key informants are village officials and women's representatives who are local initiatives. The results of this study indicate that waste management, both organic and non-organic, has a significant impact on potential alternative livelihoods, especially for women (housewives). Based on the calculation of the potential economic profit from each product produced, it reaches 50% (profit). This potential can be optimized through integration with the community-based tourism model currently being developed on Pasaran Island. These conditions indirectly impact socially, economically and environmentally</em>

Islamic Financial Management Student Skill Development Training in Developing a Profit and Loss Information System

Students of the Sharia Financial Management Study Program still use the manual calculation method in financial management, such as bookkeeping. This model is less effective when used in financial management because students have to think about entering several formulas to produce output in each calculation operation. This will be done repeatedly by students. This method will make students bored and even reduce the level of concentration in the learning process. The use of the internet as a means of supporting learning on campus is still not optimal because once again learning in this course uses conventional methods. The purpose of the service is to provide education about the importance of financial management by utilizing internet-connected technology and providing additional skills to students through training in developing a website-based financial management information system. The service implementation method used is by briefing on the importance of information systems for financial management as well as practices in developing simple information systems. The result of this activity is students are able to develop a simple information system such as for profit and loss calculation system.

Prospects for Sustainable Production of the Banija Spotted Pig in Relation to Fattening, Carcass, and Meat Quality Traits: A Preliminary Study

The Banija spotted pig (BS) is a Croatian autochthonous breed that was officially recognised in 2018. The breed remains threatened with extinction and is on its way to establishing a production cycle that will ensure long-term conservation and sustainability. However, there is a general lack of data on the production traits of BS pigs. The aim of this work was therefore to identify the main fattening, carcass and meat quality traits of the BS pig and to assess the suitability of the breed for sustainable pork production. A total of ten pigs were fattened in a semi-free-range production system up to the average final body weight of 162 ± 17.3 kg. At the end of fattening, the growth, carcass and meat quality traits (pH, meat colour and water holding capacity) of the BS pig were determined and the gross margin based on the production of value-added meat products was calculated and compared with other Croatian local pig breeds. The results, which are to be considered preliminary due to the small data set, show that the fattening and slaughter characteristics of the BS pig are satisfactory and consistent with the characteristics of the breed and the husbandry practices adapted to semi-free-range farming. Furthermore, the meat quality showed suitability for processing for most traits, while the calculation of gross profit confirms the advantage of this breed for a well-rounded production cycle compared with related local pig breeds.

Practical Assessment for At-Scale Electrochemical Conversion of Methane to Methanol

Electrochemical methane-to-methanol technologies are regarded as one of the most attractive options to improve greenhouse gas emissions while providing a pathway to produce one of the most important bulk industrial chemicals. In recent years, several reports demonstrated individual cells producing methanol and other C-1 products while proclaiming that these cells will inevitably lead to industrial adoption at small sites with flared, stranded natural gas. However, the practical realization of these systems relies on finding operating regimes that can lead to profitability, which has not been well studied in the literature to date. Here we provide detailed calculations of process profitability over 4000 cases for electrochemical methane-to-methanol processes while considering two different overall reactions, multiple production scales, a wide range of operating conditions (voltage, current density), and various electrical costs. Finally, the analysis shows that the technology requires substantial improvement before expecting profit, and targets are determined for future performance, providing direction for R&D in this potentially transformational area.

ANALISIS PERHITUNGAN PAJAK PENGHASILAN ORANG PRIBADI YANG MENERIMA SANTUNAN HARI TUA DAN PENGARUHNYA TERHADAP LAPORAN LABA RUGI PERUSAHAAN (Studi Kasus Pada Pabrik Gula Pesantren Baru Kediri)

ABSTRACT
 
 Old Age Benefits (SHT) is one of the employee benefits program. The provision of this SHT will affect the expenses, tax burden and company profits. The purpose of this study was to determine the Calculation of Income Tax of Individuals Who Receive Old Age Benefits and Its Effect on the Company's Profit and Loss Statement. The source of data in this study is primary data. The type of data used is quantitative descriptive with data collection techniques through interviews and documentation. The variables used in this research are personal income tax who receive SHT and the company's profit and loss. The analytical technique used is the calculation of SHT and the final PPh 21 rate of PP No. 68 of 2009. Based on the results of the analysis of SHT calculations using a 100% salary rate, the expense burden is higher than the 2.5% salary rate so that the profits and expenses received will decrease. However, if you use a 2.5% salary rate, the expenses will be less than the 100% salary rate so that the profits and expenses received increase. From the results of the comparison of the company's profit and loss calculation using a 2.5% salary rate in 2020 it earned a profit of Rp 54,352,545 and in 2021 it earned a profit of Rp 55,790,144,781, compared to using a 100% salary rate in 2020 it earned a profit of Rp 50,777,856,445 and in 2021 earned a profit of Rp 49,757,831,942.
 
 Keywords: PPh, SHT, Profit/Loss Statement

Restaurant Accounting System Studies in Indonesia 2021-2022: A Systematic Literature Review

The purpose of this study is to determine whether the design of an accounting system in a restaurant or franchise business can provide benefits in realizing the creation of accounting reporting that has a positive impact on management. In this study, the application of accounting system design using accounting information system applications was taken from the results of research conducted by previous researchers on restaurants and franchise businesses. The study was conducted based on the literature review of the ten previous studies by making a summary of the results and conclusions. Some of the criteria used in selecting articles to be material in this study are as follows: the method used, trends and topics in related research, factors that influence financial reporting and the next best method used in writing financial reports.The design of an accounting information system using a PHP program and a MySQL database can help companies make financial accounting reports which include the calculation of profit and loss from restaurant companies. PHP applications and MySQL databases used by restaurant companies must comply with applicable accounting standards. Technical competence of employees needs to be given support from the top management of the company to receive special training in the use of financial accounting programs, so that the performance of accounting information systems can be measured for success. The involvement of users of the financial accounting information system program in the company has a positive impact on the performance of the financial accounting system.