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Kajian Optimalisasi Aset Milik PT. Perkebunan Nusantara XII (Persero) Aryani Suryaningrum, Dwi; Puspasari, Dyah
Jurnal Ilmu Manajemen Advantage Vol. 3 No. 2 (2019): Desember
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

The economic growth of Surabaya also encourages the development of commercial businesses, one of which is the property business. But seeing the increasingly limited land in Surabaya, then the alternative is to optimize existing assets. The optimization is in the form of land use by establishing a property that can provide benefits so that the market value of a land becomes high. Mess Building PT. Perkebunan Nusantara XII (Persero) which is located on Jalan Embong Tanjung No.17 Surabaya has an area of â€‹â€‹1,388 m2 and is in an area that has the potential to be developed into an alternative commercial property such as apartments, hotels, offices, and shops. The determination of the value of the Mess Building depends on land use, for this reason it is necessary to conduct a Highest and Best Use (HBU) analysis, which is physically possible, legally permitted, financially feasible, and has maximum productivity. The results obtained in this study were seen from the aspects of land, location, legal and financial alternatives of the hotel as the best land use that has the highest land value of IDR 52,253,874 / m2.

SENSITIVITAS INVESTASI STUDI KASUS PADA PENINGKATAN KAPASITAS PABRIK GULA SRAGI PT.PERKEBUNAN NUSANTARA IX Dyah Puspasari; Suwandhi
Jurnal Bisnis Terapan Vol. 5 No. 2 (2021): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v5i2.4032

This study aims to determine the sensitivity of the increase or decrease in the selling price of sugar and drops, then the investment value, and the cost of production to the IRR obtained from the investment decision to increase the capacity of the Sragi Sugar Factory. Hypothesis testing is carried out on the results of the calculation of investment analysis which includes several commonly used parameters, namely Net present value (NPV), Internal rate of return (IRR), Profitability Index (PI), and Payback Period (PP), in this case as a comparison used The results of the IRR calculation. The results of the sensitivity study found that the selling price has the highest sensitivity, then the second is the investment value, while the cost of goods manufactured has the lowest sensitivity. The results of tests carried out on three parameters show that there is a significant change between the Selling Price, Investment Value and Cost of Production with the calculation of the IRR of an investment.

Cost Volume Profit Sebagai Alat Bantu Penyusunan RKAP PG Jatiroto Dyah Puspasari; Mudrihatul Fadilah
JURNAL ONLINE INSAN AKUNTAN Vol 2 No 2 (2017): Jurnal Online Insan Akuntan (Desember 2017)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.131 KB)

Abstrak: Keberhasilan manajemen dapat diukur dengan kemampuan memperoleh laba perusahaan. Laba itu sendiri dipengaruhi oleh beberapa faktor yaitu harga per unit, volume penjualan, biaya produksi. Keterkaitan faktor-faktor tersebut yaitu: biaya yang dikeluarkan menentukan harga jual produk untuk mencapai tingkat laba yang dikehendaki, harga jual mempengaruhi volume penjualan, sedangkan volume penjualan mempengaruhi volume produksi, dan volume produksi mempengaruhi biaya. Rencana Jangka Pendek perusahaan atau yang sering dikenal dengan istilah Rencana Kerja dan Anggaran Perusahaan (RKAP), didalamnya terdapat proyeksi laba rugi atau target laba yang telah direncanakan disertai rencana biaya-biaya yang akan dikeluarkan. Biaya tersebut dipisahkan berdasarkan perilakunya, yaitu biaya tetap dan biaya variabel. Manajemen memerlukan informasi untuk menilai berbagai macam kemungkinan yang berakibat terhadap laba yang telah diproyeksikan di masa yang akan datang. Penelitian ini menggunakan analisis Cost Volume Profit yang digunakan sebagai alat bantu penyusunan RKAP PG Jatiroto dengan mengetahui titik impas produk dan mengetahui berapa jumlah penurunan maksimal penjualan atau produksi PG Jatiroto yang diperbolehkan agar perusahaan tidak mengalami kerugian. Penelitian ini menggunakan dua output analisis Cost Volume Profit, yaitu analisis Break Even Point dan analisis Margin of Safety. Berdasarkan hasil penelitian dapat disimpulkan bahwa tahun 2015 Break Even Point PG Jatiroto yaitu 22.313,3 ton gula atau sebesar Rp.167.349.535.049, sedangkan Margin of Safety menunjukkan angka 66%. sehingga PG Jatiroto tidak mengalami kerugian ataupun keuntungan dengan produksi sebesar 22.313,3 ton gula, serta penurunan produksi yang ditoleransi sebesar 66% dari RKAP agar tidak mengalami kerugian. Kata kunci: Break Even Point, Cost Volume Profit, Margin of Safety, RKAP Abstract: The success of management can be measured by the ability to earn corporate profits. Profit itself is influenced by several factors, namely price per unit, sales volume, production costs. The linkage of these factors is: the cost incurred determines the selling price of the product to achieve the desired profit level, the selling price affects the sales volume, while the sales volume affects the production volume, and the production volume affects the cost. Short Term Plan of the company or often known as the Work Plan and Corporate Budget (RKAP), in which there is a projected profit or loss or profit target that has been planned along with the planned costs to be incurred. These costs are disaggregated based on their behavior, ie fixed costs and variable costs. Management requires information to assess the range of possibilities that result in projected future profits. This study uses Cost Volume Profit analysis which is used as a tool for preparing RKAP PG Jatiroto by knowing the breakeven point of the product and knowing how much the maximum decrease of sales or production of PG Jatiroto that allowed the company not to lose. This research uses two output analysis Cost Volume Profit, that is Break Even Point analysis and Margin of Safety analysis. Based on the research results can be concluded that the year 2015 Break Even Point PG Jatiroto is 22,313.3 tons of sugar or Rp.167.349.535.049, while Margin of Safety showed 66%. So that PG Jatiroto did not suffer any loss or profit with production of 22,313.3 tons of sugar, and production decline which was tolerated 66% from RKAP in order not to lose. Keywords: Break Even Point, Cost Volume Profit, Margin of Safety, RKAP

ANALISIS POTENSI PENGEMBANGAN TANAMAN PORANG DI KEBUN KELAPA SAWIT DAN KARET DI PROVINSI RIAU Muhamad Mustangin; Susilawardani susilawardani; Sukarji Sukarji; Dyah Puspasari
Jurnal Agro Estate Vol 6 No 1 (2022): Edisi Juni
Publisher : Institut Teknologi Sawit Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47199/jae.v6i1.242

Abstrak Porang digunakan sebagai bahan baku makanan dan industri sejak 1.000 tahun yang lalu di Jepang dan China. Kandungan glukomanan yang tinggi pada porang membuat tanaman ini banyak diminati terutama dalam industri makanan dan kesehatan. Tanaman porang perlu diteliti agar dapat ditumpangsarikan untuk kelapa sawit dan karet. Analisis drainase, tekstur, material kasar, kedalaman tanah, ketebalan gambut dan kematangan gambut dilakukan dengan metode bor. Pengamatan tingkat kemiringan lereng dan bahaya erosi menggunakan klinometer. Pengamatan genangan air, batuan permukaan dan singkapan batuan dengan visualisasi persentase (%) volume batuan di lapangan. Sedangkan nilai KTK, kejenuhan basa, dan C organik diperoleh dari analisis tanah hasil borring sampling di laboratorium. Berdasarkan pengamatan dan analisis diperoleh kebun A, B dan C sesuai dengan kesesuaian lahan S3. Untuk meningkatkan nilai tambah, porang diproduksi dalam bentuk keripik. Investasi pembangunan pabrik tersebut membutuhkan dana modal kerja dan investasi sebesar Rp 3.176.308.600. Analisis investasi dengan bibit umbi menunjukkan NPV positif sebesar Rp. 14.021.379.827.63, IRR >20% dan payback period 2 tahun. Kata kunci : Porang, Kelapa Sawit, Karet, Chip porang, Tumpang sari Abstract Porang are used as raw materials for food and industry since 1,000 years ago in Japan and China. The high content of glucomannan in porang makes this plant much sought after, especially in the food and health industries. Porang plants need to be researched so that they can be intercropped for oil palm and rubber. Analysis of drainage, texture, coarse material, soil depth, peat thickness and peat maturity was carried out using the borring method.. Observation of the level of slope and erosion hazard using a clinometer. The observations of puddles, surface rocks and rock outcrops with a percentage (%) visualization of the rock volume in the field. Meanwhile, the value of CEC, base saturation, and organic C was obtained from soil analysis resulting from borring sampling in the laboratory. Based on observations and analysis, gardens A, B and C were obtained according to the suitability of the S3 land. To increase the added value, porang is produced in the form of chips. The factory construction investment requires working capital funds and an investment of IDR 3,176,308,600. Investment analysis with tuber seeds showed a positive NPV of Rp. 14,021,379,827.63, IRR >20% and a payback period of 2 years. Keywords: Porang, Palm Oil, Rubber, Chips, Intercropping

Kajian Optimalisasi Aset Milik PT. Perkebunan Nusantara XII (Persero) Dwi Aryani Suryaningrum; Dyah Puspasari
Jurnal Ilmu Manajemen Advantage Vol. 3 No. 2 (2019): Desember
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/adv.v3i2.490

The economic growth of Surabaya also encourages the development of commercial businesses, one of which is the property business. But seeing the increasingly limited land in Surabaya, then the alternative is to optimize existing assets. The optimization is in the form of land use by establishing a property that can provide benefits so that the market value of a land becomes high. Mess Building PT. Perkebunan Nusantara XII (Persero) which is located on Jalan Embong Tanjung No.17 Surabaya has an area of 1,388 m2 and is in an area that has the potential to be developed into an alternative commercial property such as apartments, hotels, offices, and shops. The determination of the value of the Mess Building depends on land use, for this reason it is necessary to conduct a Highest and Best Use (HBU) analysis, which is physically possible, legally permitted, financially feasible, and has maximum productivity. The results obtained in this study were seen from the aspects of land, location, legal and financial alternatives of the hotel as the best land use that has the highest land value of IDR 52,253,874 / m2.

Pengaruh free cash flow, operating cash flow dan devidend payout ratio terhadap nilai perusahaan pada perusahaan perkebunan di indonesia Suwandhi Suwandhi; Dyah Puspasari
Jurnal Pengelolaan Perkebunan (JPP) Vol. 2 No. 2: September 2021
Publisher : Politeknik LPP Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54387/jpp.v1i1.7

Informasi dari pihak manajemen sangat dibutuhkan untuk pengambilan keputusan investasi bagi investor. Tujuan penelitian ini adalah untuk menguji pengaruh free cash flow, operating cash flow, dan dividend payout ratio terhadap nilai perusahaan yang tercermin dari return saham. Untuk menjelaskan pengaruh tersebut, metode pengumpulan data menggunakan sampel penelitian perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia antara tahun 2015, 2016, dan 2017 yang mempublikasikan laporan keuangannya serta membagikan dividen pada periode tahun tersebut. Pengujian hipotesis digunakan analisis regresi linier berganda (moderated regression analysis (MRA). Hasil penelitian menemukan bahwa tidak ada pengaruh signifikan antara Free Cash Flow dan Operating Cash Flow terhadap Nilai Perusahaan pada peruhaan perkebunan di Indonesia, serta ada pengaruh yang signifikan antara Dividend Payout Ratio terhadap Nilai Perusahaan. Hasil penelitian ini diharapkan dapat memberikan kontribusi bagi para praktisi untuk mengantisipasi faktor-faktor yang dapat mempengaruhi nilai perusahaan. Bagi akademisi untuk menjelaskan bagaimana pengaruh Free Cash Flow,Â Operating Cash Flow, Dividend Payout Ratio terhadap Nilai Perusahaan.

ANALISIS KESESUAIAN LAHAN DAN POTENSI PENGEMBANGAN TANAMAN PORANG PADA KAWASAN PERKEBUNAN KELAPA SAWIT DAN KARET DI PROVINSI RIAU Muhamad Mustangin; Susilawardani; Sukarji; Puspasari, Dyah
Agro Estate Vol 6 No 1 (2022): Juni 2022
Publisher : Institut Teknologi Sawit Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47199/jae.v6i1.98

Porang (Amorphophallus Muelleri Blume) contain quite high glucomannan (15-64% dry basis). Porang are used as raw materials for food and industry since 1,000 years ago in Japan and China. The high content of glucomannan in porang makes this plant much sought after, especially in the food and health industries. Porang plants need to be researched so that they can be intercropped for oil palm and rubber. Analysis of drainage, texture, coarse material, soil depth, peat thickness and peat maturity was carried out using the borring method and field soil physics tests were carried out. Observation of the level of slope and erosion hazard using a clinometer. And for observations of puddles, surface rocks and rock outcrops with a percentage (%) visualization of the rock volume in the field. Meanwhile, the value of CEC, base saturation, and organic C was obtained from soil analysis resulting from borring sampling in the laboratory. Based on observations and analysis, gardens A, B and C were obtained according to the suitability of the S3 land. To increase the added value, porang is produced in the form of chips. The factory construction investment requires working capital funds and an investment of IDR 3,176,308,600. Investment analysis with tuber seeds showed a positive NPV of Rp. 14,021,379,827.63, IRR >20% and a payback period of 2 years, while the construction of a factory with frog seed cultivation showed a positive NPV of Rp. 3,976,301,962.35, IRR >20%. and Payback Period 4 years 2 months. Based on the two alternatives above, it can be concluded that the investment in building a factory in A plantation by cultivating tuber seeds is better than frog seeds which are shown to have better NPV and Payback Period values

Gap in the Mastery of ICT Soft Skills for Vocational Graduate Workers in Industry: Case Study of LPP Polytechnic Harjanti, Ratna Sri; Puspasari, Dyah; Hidayat, Arif; Purnomosidi, RY Kun Haribowo; Andari, Yuni; Bagaskara, Bagaskara; Romadona, Mia Rahma; Setiawan, Sigit; Budiansyah, Andi; Fachrizal, Fachrizal; Helmi, Rahmi Lestari; Suryadi, Suryadi; Maulana, Syahrizal; Tsuraya, Silmi
STI Policy and Management Journal Vol 8, No 2 (2023): STI Policy and Management
Publisher : National Research and Innovation Agency, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14203/STIPM.2023.376

The COVID-19 pandemic has forced a global shift toward technical and inventive skills to improve job readiness and productivity. Human resources graduates from diploma levels 3 and 4 must respond with has competitively by adding value from soft skills. This can help them compete in domestic and international job markets. These skills are now required for professional acceptance. This study investigates the role of soft skills in learning and using information technology, the internet, and computers to boost individual and organizational efficiency. This study addresses all research questions and objectives using a combination of methods. We collected quantitative data on technology and innovation mastery ability gaps using online surveys. Comprehensive interviews with educational institutions, government agencies, industry representatives, and vocational diploma level 3 and 4 alumni were also conducted for the study. The data showed no statistically significant difference in alumni' technological proficiency between when they study and when they work. This shows that many former students have learned to use soft skills to boost their professional competitiveness and technical ability. ICT skills improve vocational human resources' employability, making them more competitive and competitive with undergraduate graduates. Keywords: Vocational, Soft Skill, Technology, Competencies, productivity, competitiveness

Financial Performance Assessment with Cash Flow Analysis Case Study of PT Sinar Mas Agro Resources and Technology Tbk Period 2017-2021 Puspasari, Dyah; Damayanti, Eva Bening
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 5 (2025): June 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i5.434

The assessment of financial performance with cash flow analysis at the company in this study aims to determine how the financial performance of PT Sinar Mas Agro Resources and Technology Tbk in the 2017-2021 Period, when measured using the company's cash flow statement. In this study, the authors used a descriptive quantitative approach by looking for information about financial statements without any engineering. The financial statements needed are the Balance Sheet, Profit / Loss Statement, Cash Flow Statement, and CALK for 2017-2021 obtained from the annual report of PT Sumber Mas Agro Resources and Technology Tbk. And the data analysis technique in this study uses cash flow ratio analysis. The results obtained by this study are that the financial performance of PT Sumber Mas Agro Resources and Technology Tbk for the 2017-2021 period assessed from the analysis of the cash flow statement ratio is declared good, because from the results of the calculation of the five cash flow ratios, it states that three ratios have met the standard one (1), namely the capital expenditure ratio, the operating cash flow coverage ratio to interest, and the net profit ratio. Only two ratios do not meet the standard of one (1), namely the operating cash flow ratio and the total debt ratio. From these results, PT Sinar Mas Agro Resources and Technology Tbk is expected to pay more attention to the performance between operating cash flow to the company's current liabilities.

ANALISIS KESESUAIAN LAHAN DAN POTENSI PENGEMBANGAN TANAMAN PORANG PADA KAWASAN PERKEBUNAN KELAPA SAWIT DAN KARET DI PROVINSI RIAU Muhamad Mustangin; Susilawardani; Sukarji; Puspasari, Dyah
Agro Estate Vol 6 No 1 (2022): Juni 2022
Publisher : Institut Teknologi Sawit Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47199/jae.v6i1.98

Porang (Amorphophallus Muelleri Blume) contain quite high glucomannan (15-64% dry basis). Porang are used as raw materials for food and industry since 1,000 years ago in Japan and China. The high content of glucomannan in porang makes this plant much sought after, especially in the food and health industries. Porang plants need to be researched so that they can be intercropped for oil palm and rubber. Analysis of drainage, texture, coarse material, soil depth, peat thickness and peat maturity was carried out using the borring method and field soil physics tests were carried out. Observation of the level of slope and erosion hazard using a clinometer. And for observations of puddles, surface rocks and rock outcrops with a percentage (%) visualization of the rock volume in the field. Meanwhile, the value of CEC, base saturation, and organic C was obtained from soil analysis resulting from borring sampling in the laboratory. Based on observations and analysis, gardens A, B and C were obtained according to the suitability of the S3 land. To increase the added value, porang is produced in the form of chips. The factory construction investment requires working capital funds and an investment of IDR 3,176,308,600. Investment analysis with tuber seeds showed a positive NPV of Rp. 14,021,379,827.63, IRR >20% and a payback period of 2 years, while the construction of a factory with frog seed cultivation showed a positive NPV of Rp. 3,976,301,962.35, IRR >20%. and Payback Period 4 years 2 months. Based on the two alternatives above, it can be concluded that the investment in building a factory in A plantation by cultivating tuber seeds is better than frog seeds which are shown to have better NPV and Payback Period values

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