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Hopid Hopid; Sindi Arista Rahman; Darma Jasuli; Ribut Santosa

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Tobacco is a leading commodity that forms the foundation of the rural economy, but its cultivation faces challenges in the form of labour intensity, significant capital requirements, and farmers' lack of understanding of systematic cost structures. This study aims to analyse the production cost structure and evaluate the economic efficiency of tobacco farming managed by the Batu Daun Farmer Group in Batuan Village, Sumenep Regency. The research method used a qualitative descriptive approach with data collection through in-depth interviews with the head of the farmer group, field observations, and analysis of financial documents as secondary data. The analysis focused on identifying fixed and variable costs, as well as evaluating economic performance using the Break Even Point (BEP) and Revenue-Cost Ratio (R/C) indicators. The results showed that the total production cost was IDR 28,597,500 (fixed costs of IDR 3,450,000 and variable costs of IDR 25,147,500) for the production of 2,800 kg of tobacco with a gross income of IDR 70,000,000. The R/C ratio value of 2.44 (>1) indicates that the business is operating efficiently and profitably, while the BEP of 215.4 kg shows that actual production far exceeds the break-even point, meaning that the business is in an economically safe zone. The results of the study conclude that the tobacco farming business of the Batu Daun Farmer Group is economically viable and efficient.

Fatkhur Rafi Darmasnyah; Suyono Suyono; Nurjanah Nurjanah

Zoologi: Jurnal Ilmu Peternakan, Ilmu Perikanan, Ilmu Kedokteran Hewan 2026 Asosiasi Riset Ilmu Tanaman dan Hewan Indonesia

This study aims to analyze the feasibility of vannamei shrimp farming in Kramat District, Tegal Regency. The research was conducted on several shrimp ponds using semi-intensive and intensive systems. The analysis includes calculations of investment costs, fixed and variable costs, revenues, income, and business feasibility indicators such as R/C Ratio, Payback Period, Break Even Point (BEP), Net Present Value (NPV), and Internal Rate of Return (IRR). The results show that vannamei shrimp farming is feasible, as indicated by an average R/C Ratio of 1.68 and a Payback Period of 1.90. All ponds yielded positive NPV values, with an average of IDR 546,070,598 and an IRR of 58%, which exceeds the 5.5% discount rate. Both price and production BEP values have been surpassed in all farming units. The intensive pond system proved to be more profitable than the semi-intensive system. Therefore, vannamei shrimp farming in Kramat District, particularly in Dampyak Village, has strong financial prospects and is feasible for development through intensive approaches and the application of modern technology.

Furqoni, Hafith

Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

As a high-value crop, potatoes necessitate balanced nutrient management for optimal growth and yield. This research aimed to assess how varying applications of NPK 20-20-10 fertilizer influenced potato growth, yield, tuber quality, agronomic efficiency, and economic viability within tropical climates. The experimental setup involved a randomized complete block design, incorporating four replications across seven distinct treatments: a control, a standard inorganic fertilization regimen, and NPK 20-20-10 applied at 0.50, 0.75, 1.00, 1.25, and 1.50 times the suggested dosage. The findings indicated that applying NPK 20-20-10 significantly enhanced several parameters, including plant height, branch count, tuber count, tuber weight, and overall yield components, when contrasted with the control group. Notably, the 1.25 times recommended dose demonstrated superior performance, leading to a 34.9% increase in tuber number and a 68.6% rise in tuber weight compared to the control. Agronomic effectiveness scores surpassed 100 for dosages ranging from 0.75 to 1.50, with the 1.25 dose registering the peak value. Economic evaluations confirmed the profitability of all NPK treatments, and the 1.25 dose yielded the most favorable R/C ratio and a net profit of IDR 29,053,400. Consequently, the recommended application for potato cultivation is 675 kg/ha of NPK 20-20-10, distributed in three equal parts at planting, four weeks post-planting, and six weeks post-planting. Thus, these results underscore that NPK 20-20-10, when applied at 1.25 times the recommended rate, presents an agronomically effective and economically sound strategy for sustainable potato farming in tropical settings.

Nurfahmi Fadlillah; Dinar Ayu Lestari; Adi Wiratno

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The high-value horticulture sector has gained increasing attention in modern agricultural development, particularly in the cultivation of premium melon through greenhouse and fertigation systems. The Satria Tani Hanggawana Cooperative has initiated premium melon farming to enhance members’ income; however, investment decisions in high-value commodities require a comprehensive financial feasibility assessment to ensure business sustainability. This study aims to analyze the financial feasibility of premium melon farming by examining production costs, revenue, income, and financial efficiency indicators. Using a descriptive method with qualitative and quantitative approaches, the research was conducted through direct observation and interviews in two active greenhouses. The results show that the total production cost for one planting season reached Rp20,413,750, dominated by variable costs, reflecting the intensive input requirement to maintain product quality. The total revenue of Rp33,950,000 generated a net income of Rp13,536,250, indicating that the enterprise is financially profitable. The R/C Ratio of 1.67 confirms that the business operates efficiently, while the B/C Ratio of 0.67 indicates that net benefits remain below total costs due to reduced production caused by pest disturbances. The break-even analysis further shows that actual production far exceeded the minimum threshold required to avoid losses. Overall, the findings demonstrate that premium melon farming is financially viable, yet improvements in cost management, production monitoring, and greenhouse operational efficiency are essential to enhance profitability and long-term sustainability for the cooperative.

Surayda, Helen Intania; Dwi Nuryanto, Ahmad; Suwandi, Dedi; Hartono Ilham, Ismoro

DINAMIKA HUKUM 2025 Universitas Stikubank

Perang siber adalah suatu kondisi konflik dengan menggunakan perkembangan teknologi informasi dan komunikas dimana menjadi sebuah fenomena sosial dalam relasi internasional yang menjadi masalah serius bagi bangsa-bangsa di dunia dalam membangun stabilitas internasional. Mmenghadapi variasi bentuk perang siber, dibutuhkan adanya proses pembangunan nasional berbasis keamanan siber/cyber security sebagaimana telah dilakukan oleh beberapa bangsa-bangsa di dunia. Perang siber sesungguhnya merupakan bentuk dari perang dunia ketiga yang sudah terjadi. Kekosongan dalam literatur hukum internasional membuat model serangan siber semakin menunjukkan kesiapannya untuk terlibat dalam konflik bersenjata. Konflik siber, yang melibatkan serangan terhadap sistem komputer dan jaringan digital, menimbulkan pertanyaan kompleks mengenai bagaimana prinsip-prinsip hukum humaniter yang ada dapat diterapkan dalam konteks konflik ini. Menggunakan metode penelitian yuridis normatif (legal  study  research) yang bersifat kualitatif dengan pendekatan perundang-undangan, konseptual dan kasus dari bahan primer dan sekunder. Tantangan HHi dalam mengatur konflik siber mulai dari definisi, pelacakan pelaku, perlindungan masyarakat, sampai penyesuaian hukum dengan teknologi baru. Diperlukan pembaruan hukum, peningkatan kerja sama antar negara, dan penguatan cara penegakan hukum agar perlindungan kemanusiaan tetap terjaga di zaman digital. HHI dapat diterapkan pada konflik siber tetapi perlu adaptasi melalui instrumen baru atau interpretasi progresif sebagaimana Kasus Rusia-Ukraina yang menjadi bukti urgensi penyesuaian hukum.

Sitti Zaenab Agustina; Ilham; Andi Rusdi Walinono

Manfish: Jurnal Ilmiah Perikanan dan Peternakan 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

This study aims to evaluate the financial aspects of vaname shrimp farming (Litopenaeus Vannamei) with intensive methods at CV Megah Prima Agronusa. The research was conducted with a quantitative descriptive approach, using primary data from field observations and additional data from the literature. Indicators used for financial feasibility analysis include income, BEP (Break-even Point), R/C Ratio (Return on Investment Ratio), ROI (Cost Income Ratio), and PP (Payback Period). The findings of this study indicate that vaname shrimp farming with intensive system in CV Megah Prima Agronusa is financially feasible to do. This can be seen from the total income that reached Rp 1. 300. 947. 352, while the total revenue is Rp 5. 498. 214. 400 and total production costs reached Rp 4.197.267.048. The BEP value in Rupiah is Rp 1. 674. 066. 423, while the BEP in number of units was 23. 197 kg. The R/C Ratio obtained is 1. 30, which indicates that this business is feasible because it is greater than 1. The ROI obtained is 63%, which indicates that this business is appropriate because the standard ROI common in companies ranges from 15% to 25%. The resulting payback period is 1.58, meaning the time required to recoup the investment is 1 year, 5 months, and 8 days. This indicates the business is viable, as the standard payback period for real businesses, including agribusinesses, ranges from 3 to 5 years.

Alpyanto Sali; Tarsislus Jefri Lumalan; Fonny Patisa; Dirga Pabate; Sepsriyanti Kannapadang +3 more

Jurnal Riset Rumpun Ilmu Tanaman 2025 Pusat riset dan Inovasi Nasional

A research project entitled Optimisation of Gandasil D Use to Increase Kale (Barassica Oleracea Var. Acephala) Productivity in Hydroponic Systems was conducted at the Pakkea Experimental Garden, Faculty of Agriculture, North Toraja Regency, from March to June 2025. This research project aims to determine the response of Ab mix nutrients and Gandasil D fertiliser in the DFT system to the growth and production of kale plants. The method used in this study was a randomised block design (RAK) with 6 levels of Gandasil D concentration. (KO = Control), (K1 = 0.5 grams/litre of water), (K2 = 1 gram/litre of water), (K3 = 1.5 grams/litre of water), (K4 = 2 grams/litre of water), (K5 = 2.5 grams/litre of water) with 3 replications and with AB MIX concentrations, 0 to 7 days after planting = 400 ppm, 8 to 14 days after planting = 600 ppm, 15 to 21 days after planting = 800 ppm, 22 to 28 days after planting = 1000 ppm, 29 to 35 days after planting = 1200 ppm, 36 days and onwards until harvest = 1500 ppm. The variables observed in this study were plant height, leaf length, leaf width, number of leaves, and plant stem diameter. The results showed that a concentration of Gandasil D 2.5 grams/litre of water gave the best results with an average plant height of 37.93 cm, 12.56 leaves, leaf length of 24.16 cm, leaf width of 14.31 cm, stem diameter of 11.69 mm, and harvest weight of 232.89/plant. The data were analysed using analysis of variance (ANOVA) and followed by a post hoc test at a significance level of 0.05. The analysis of the feasibility of farming showed an R/C ratio of 1.03, which means that kale cultivation using a hydroponic system and the aforementioned nutrient concentration is feasible and profitable.

Furqoni, Hafith

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Sweet corn (Zea mays L. saccharata) is a high-value horticultural crop whose productivity is closely linked to effective nutrient management, particularly the balanced application of macronutrients—nitrogen (N), phosphorus (P), and potassium (K). This study evaluates the agronomic and economic impacts of applying NPK compound fertilizer at varying doses (0.5×, 0.75×, 1.0×, 1.25×, and 1.5× the recommended rate) on sweet corn growth and yield performance. Field experiments demonstrated that NPK application significantly enhanced vegetative growth parameters, including plant height, leaf number, and stem diameter, with improvements ranging from 15.8% to 37.3% over the unfertilized control. Yield components such as ear length, husked ear weight, and dehusked ear weight also showed marked increases, resulting in higher total yields per plot and per hectare. Among the treatments, the 1.25× dose achieved the highest relative agronomic effectiveness (RAE) at 147%, indicating superior nutrient utilization and biomass conversion. However, the 1.0× dose yielded the most favorable economic outcome, generating a net profit of Rp. 10,780,200 and an R/C ratio of 1.47, suggesting optimal cost-efficiency. These findings underscore the dual benefits of NPK compound fertilizer in sweet corn cultivation, highlighting that precise dosage not only maximizes agronomic performance but also enhances economic viability. The study recommends adopting the 1.0× dose for balanced productivity and profitability, while the 1.25× dose may be considered in contexts prioritizing yield maximization.

Tri Gustiawansyah; Siti Sabrina Salqaura

Jurnal Riset Rumpun Ilmu Tanaman 2025 Pusat riset dan Inovasi Nasional

The agricultural sector plays a vital role in supporting Indonesia's economy, particularly in food provision and increasing rural household income. One of the promising horticultural commodities is California papaya (Carica papaya L.), known for its high productivity and short harvesting cycle. This crop is favored by farmers due to its stable market demand. However, to ensure the financial feasibility of this farming enterprise, a comprehensive financial analysis is necessary. This study aims to analyze the revenue, production costs, income, and financial feasibility of California papaya farming in Hinai Subdistrict, Langkat Regency. The research employed a descriptive quantitative method through a survey approach, with a purposive sample of 34 farmers. Data were analyzed using a farm income analysis approach, including the calculation of fixed costs, variable costs, total revenue, net income, and the Revenue/Cost (R/C) ratio. The results showed that the total production cost was IDR 590.734.000, while the total revenue reached IDR 1.970.685.000. The net income obtained by farmers amounted to IDR 1.379.951.000, with an average income of IDR 40.586.794 per farmer. The R/C ratio was calculated at 3.33, meaning that every IDR 1 spent on production costs generated IDR 3.33  in revenue. California papaya farming in Hinai Subdistrict is financially feasible, provides significant profit, and has strong potential to be further developed as a primary income source for horticultural farmers.

Mursal Junus

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

This study aims to determine the income and feasibility of sago processing business in Andabia Village, Anggaberi District, Konawe Regency. The research was carried out in March 2025 using the purposive sampling method, based on the consideration that the sago processing business has long been the main livelihood of the local community. The sample was taken by census of 13 respondents. Data analysis using revenue model I = TR - TC and business feasibility analysis with an R/C = TR / TC ratio approach. The results of the study show that in one sago processing process, the total revenue reaches IDR 18,000,000, while the total cost is IDR 7,863,269. Thus, the net income obtained by sago processors is IDR 10,136,731. The business feasibility analysis shows an R/C ratio value of 2.29, which means that every expenditure of IDR 1 generates IDR 2.29 in revenue. The R/C value > 1 indicates that the sago processing business in the region is profitable and feasible to be developed. These findings provide a basis for strengthening the local economy through optimizing the sago business as a sustainable source of income. This study also recommends policy support and technical training to improve the efficiency and competitiveness of sago processing businesses in the area.

Nawra Nurvidilla; Ardi Mustakim

Jurnal Pendidikan Kimia, Fisika dan Biologi 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Cell-based therapy is an innovative approach currently experiencing rapid development in the biomedical field, particularly in the areas of immunotherapy and gene therapy. This approach utilizes living cells, such as genetically modified T cells, to recognize and destroy abnormal cells such as cancer cells or cells with genetic mutations. The development of gene engineering technologies, such as CRISPR/Cas9, has enabled scientists to precisely edit damaged genes, thereby repairing or restoring normal cell function. This study aims to examine recent advances in cell-based therapy, focusing on cell modification techniques, the efficiency of the immune system in targeting cancer cells, and the integration of gene therapy technology and immune cells. Furthermore, this study also identifies several challenges that remain, including the risk of side effects due to undesirable immune reactions, the genetic stability of the modified cells, and the long-term sustainability or viability of transplanted cells. While these challenges remain serious concerns, several clinical studies have shown that cell-based therapy has significant potential in the treatment of difficult-to-treat diseases, such as advanced cancer and rare genetic disorders. The results of this study demonstrate that cell-based therapy not only offers a new approach to treatment but also opens the door to more personalized and precise therapies. However, for broader implementation in clinical practice, further, in-depth research is needed regarding safety, long-term efficacy, and strict regulation. This research is expected to make a significant contribution to the development of more effective and safe future therapies.

Rahmi Auliah; Abdullah Abdullah; Budiman Haruna

Zoologi: Jurnal Ilmu Peternakan, Ilmu Perikanan, Ilmu Kedokteran Hewan 2025 Asosiasi Riset Ilmu Tanaman dan Hewan Indonesia

This research aims to determine the total production costs, total revenue and business income, as well as the break-even point, return on investment, revenue to cost ratio, and payback period in the cultivation of vannamei shrimp (litopenaeus vannamei) over a period of 6 months. The research will be conducted from July to December 2024. It employs a quantitative analysis method with interviews and field observations to collect data. The results of this study show that the total costs incurred amount to Rp 2,370,177,864. Meanwhile, the total revenue generated is Rp 2,798,691,706 and the total business income is Rp 428,513,842. Furthermore, the financial analysis includes the Break Event Point (BEP) or break-even point obtained for this business, which is a BEP price of Rp 65,173/kg and a BEP unit of 6,376.09 Kg, the Return On Investment (ROI) for this business is 22%, the Revenue to Cost Ratio (R/C Ratio) for this business is 1.18, and the Payback Period (PP) for this business is 4.46.

Ramadiansah, Dani; Citra, Ika Revalia; Saputro, Yayan Adi; Hidayati, Nor

Jurnal Teknik Sipil 2025 Faculty Of Engineering University 17 August 1945 Semarang

This research utilizes waste from PLTU Tanjung Jati B Jepara, namely FABA (Fly ash Bottom Ash) as an alternative to fine and coarse aggregate. From this research, the physical properties of faba aggregate can be seen from the results of the faba aggregate sieve analysis test, which obtained a fineness modulus value of 1.74, which is included in the medium aggregate type. The water content of fine aggregate (fly ash) obtained a value of 3.63% and coarse aggregate (bottom ash) obtained a value of 1.5%. The fine aggregate sludge content (fly ash) obtained a value of 0%. The fine aggregate organic substance (fly ash) acquires a reddish brown NaOH color, therefore it must be washed before being used as a concrete mixture. The face dry specific gravity of fine aggregate (fly ash) obtained a value of 2.63 gr/cm2 and coarse aggregate 2.52 gr/cm2. From the data that has been obtained, faba aggregate is considered to have physical properties that meet the requirements for fine aggregate and can be used as a substitute for sand. The results of the final compressive strength of faba concrete and normal concrete at the age of 7 days and 28 days showed that the compressive strength of normal concrete (control) was higher than that of faba concrete. The standard deviation values ​​at the ages of 7 and 28 days are included in perfect working conditions because they have a standard deviation value of less than 3 MPa. From the results of the concrete flexural strength test, only the control concrete was 1;1.5 with a flexural strength of 4.18 MPa, which is close to SNI 2847:2013, namely with a minimum flexural strength of fs = 4.4 MPa. Normal concrete has a higher flexural strength than faba concrete. Based on tests carried out with the planned mix design, the 1:1.5 variation obtained the highest results.

Nayla Fazilla Nadin; Ardi Mustakim

Jurnal Cakrawala Pendidikan dan Biologi 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Research into cell-based therapies has grown rapidly in recent years, particularly in the context of immunotherapy and gene therapy. Cell-based therapy is an innovative approach that uses living cells, such as genetically modified T cells, to recognize and destroy cancer cells or other diseases. Additionally, developments in gene therapy allow scientists to edit or repair damaged genes, thereby restoring normal cell function. This research aims to explore recent developments in cell-based therapies, as well as their impact on immunotherapy and gene therapy. The main focus is on methods used to modify cells, such as CRISPR/Cas9 technology, as well as techniques to improve the ability of immune cells to target and kill cancer cells. The research also covers the challenges faced in this therapy, including the risk of side effects, genetic stability, and sustainability of transplanted cells. The research results show that cell-based therapies offer new hope in the treatment of difficult-to-treat diseases, such as cancer and rare genetic disorders. However, further research is still needed to ensure its long-term safety and effectiveness. This research is expected to provide in-depth insight into the potential and challenges of cell-based therapies, as well as providing a basis for future clinical development.  

Wahyu Arifki; Tigo Mindiastiwi

Jurnal Teknik Sipil 2024 Faculty Of Engineering University 17 August 1945 Semarang

Stabilisasi tanah merupakan upaya memperbaiki tanah dalam keadaan tertentu sehingga didapatkan karakteristik tanah yang diinginkan dengan menambah zat aditif untuk meningkatkan kekuatan tanah. Tujuan penelitian ini untuk mengetahui sifat fisis dan mekanis tanah asli, mengetahui pengaruh bahan stabilisasi tambahan terhadap tanah, dan perbandingan pada campuran optimal. Penelitian ini menggunakan bahan semen PCC dan semen instan. Metode yang digunakan dalam penelitian ini yaitu pengujian laboratorium dengan uji kuat tekan bebas (UCT) dengan masing masing bahan aditif menggunakan komposisi campuran 0%,4%,8% dan 12%. Berdasarkan pengujian sifat fisis tanah asli memperoleh nilai berat jenis rata rata 2,595, (γb) 1,637 gr/cm³, dan termasuk jenis tanah lempung organik dengan plastisitas sedang sampai tinggi (OH). Berdasarkan sifat mekanis diperoleh dengan uji UCT tanah asli memiliki nilai kuat tekan bebas 0,677 kg/cm2 dengan Cu yaitu 0,338 kg/cm2. Untuk kuat tekan bebas tanah asli dan semen PCC paling tinggi didapat 1,776 kg/cm2 pada komposisi bahan stabilisasi semen PCC sebesar 8%, dan kuat tekan tanah asli dan semen instan paling tinggi didapat sebesar 1,967 kg/cm2 pada campuran semen instan 8%. Berdasarkan penelitian dapat disimpukan bahan paling optimal yaitu semen instan dengan komposisi campuran 8%. Perbandingan kuat tekan bebas dari tanah asli dibandingkan dengan semen PCC dan semen instan yaitu 0,677; 1,776;1,967.

Susi Susanti. L. Gultom; Dedek Putri; Ernawati Ernawati; Kiagus Muhammad Zain Basriwijaya

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2024 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Research on Feasibility Analysis of the Etawa Peranakan Goat Milk Production Business (PE) at Tharraya Farm in Geli Village, Sunggal District, Deli Serdang Regency aims to analyze the income of the goat milk (PE) production business at Tharraya Farm and analyze the feasibility of the goat milk production business (PE) in Tharraya Farm. The research area was determined purposively, namely based on certain criteria or objectives, taking into account that the Etawa goat milk industry in the area could provide the information needed in the research. Data analysis techniques used were I=TR-TC. The results of this research obtained an income of IDR 72,240,000 / year. Receipts amounting to Rp. 176,526,000 a year and total costs of 104,286,000. The livestock business is profitable and feasible to develop with an R/C of 1.69, п>0, while the percentage ratio of п/C x 100% is 60%. The Etawa Peranakan goat milk business at Therraya Farm is profitable and worthy of development

Devin Irvandy; Fransina W. Ballo; Novi Theresia Kiak

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Quick and Safe Credit (KCA) is one of the superior service product facilities of PT Pegadaian, which is a loan based on the pawn law with easy, safe, and fast service procedures. Quick and Safe Credit (KCA) is intended to help customers and communities with the problem of investment funds and funds for working capital.This study aims to analyze the factors that influence customer/community demand for PT Pegadaian’s Quick and Safe Credit (KCA) facility. This research is a quantitative descriptive study conducted at PT Pegadaian Oesapa Branch Kupang City. Data were collected using literature study methods, questionnaires, and observations. The results showed that the level of customer income, number of customer family dependents, and level of customer education had a significant effect on the demand for Quick and Safe Credit (KCA) at the Oesapa Branch Pegadaian office. This means that the higher the customer's income, the greater the number of dependents of the customer's family, and the higher the customer's education level, the greater the demand for Quick and Safe Credit (KCA).

Masahid Masahid; Yudha, Danang Ananda; Yusdiantara Yusdiantara

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2024 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Abstract. This research focuses on knowing the income and feasibility of the R/C ratio of the main tempe business in Temayang Village, Bojonegoro Regency purposively. This research analyzes the total costs incurred in one month of the tempe business to determine income, revenue and R/C ratio. The method in this analysis uses a descriptive quantitative method which shows a number scale and the respondents taken are tempe business owners. The results of the analysis show that the total costs incurred were Rp. 2,738,000, with income of Rp. 2,662,000, and the revenue obtained was Rp. 5,400,000. In the R/C ratio, there is an R/C ratio. It can be seen that the calculation results obtained are an R/C ratio of 1.97. With the guiding provisions that every R/C ratio issued is IDR. 1.00 costs incurred will get a profit of Rp. 1.97 and if the R/C is more than 1, it can be concluded that this business can be said to be worth continuing.   Keywords: Income, Eligibility, and Tempe

Novita Ramadani; Muhammad Adwan

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2024 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

This study aims to determine the costs, revenues, and profits of Mr. Ashar's Es Pisang Ijo business in Unaaha City. Analysis of the Es Pisang Ijo business is important for producers to know the state of the business, especially from the financial side, so that it can be used as a contribution of thought, evaluation material, and consideration in making decisions related to the progress of Mr. Ashar's Es Pisang Ijo business. This study uses a case study research type. Data collection techniques Data collection techniques used are: Primary data and secondary data. Sampling technique The withdrawal of respondents in this study was carried out purposively or intentionally, at Mr. Ashar's Es Pisang Ijo Culinary business in Unaaha City, Konawe Regency. The total cost of Mr. Ashar's Es Iisang Ijo Business in one production process with raw materials of 4 combs of sweet bananas produces an output of 65 cups of Es Pisang Ijo in one production process, with a total  cost of Rp. 421,500.00 and the income obtained in one production process is Rp 975,000.00, thus obtaining a profit of Rp 553,500.00. The R/C value produced by Mr. Ashar's Es Pisang Ijo business is 1.76.

Rahman Abdillah; Rudi Hermawan; Wawan Hermawansyah; Ibnu Adkha; Heri Arifin

Polygon : Jurnal Ilmu Komputer dan Ilmu Pengetahuan Alam 2024 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Software testing is one of the aspects in software design methodology. The author conducted research by taking a case study on the inventory stock information system in a goods delivery service business. The testing technique for this information system uses the black box testing method, with the Equivalence Partitioning technique. From the testing results, the author found irregularities in the database and conducted a more in-depth analysis of the class diagram. The diversity of software types suggests the importance of flexibility and improvisation during software testing, such as determining the appropriate test cases, selecting the appropriate testing methods, and determining the suitable testing environment. Software testing should also consider the effectiveness of resources, project scheduling and deadlines, user/client requests, the availability of testing infrastructure, and other parameters that may be more complex.