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POTENSI PENINGKATAN KEUNTUNGAN DENGAN MENGGUNAKAN METODE ABC (ACTIVITY BASED COSTING) DI KILANG PADI RIMO TANI KEC. KAWAI XVI, KAB. ACEH BARAT Yoga Nugroho; jelliani jelliani
Jurnal Bisnis Tani Vol 6, No 2 (2020): Jurnal Bisnis Tani Desember 2020
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbt.v6i2.3319

Abstract

This study aims to provide recommendations to KP Rimo Tani regarding which rice products provide the most considerable profit per kilogram based on the ABC method so as to increase company profits. This study used data sources from key-informants and quantitative descriptive analysis methods in explaining the activity-based costing (ABC) method, which is to divide the costing according to the activity. Based on the ABC method and the value of the profit margin, it was found that the decision made by KP Rimo Tani when the research was carried out had the potential to reduce the company profit. The results show that the “Mawar” brand, which has the highest profit margin, was produced in the least amount. The company should have increased production of “Mawar” brand rice because it provides the most significant profit compared to the other two rice brands.
Analisis Saluran Pemasaran dan Kinerja Pasar Pala di Kabupaten Aceh Selatan Jelliani Jelliani
Jurnal Bisnis Tani Vol 5, No 1 (2019): Jurnal Bisnis Tani April 2019
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbt.v5i1.1662

Abstract

This study aims to :1) the performance of the nutmeg marketing in the south Aceh district. 2) Nutmeg marketing channels in the South Aceh District. The results of this study indicated that the performance of nutmeg marketing occurred in South Aceh District has not been efficient, it could be seen from 54 percent of farmers used the second type of channel in the marketing process. With a marketing margin of Rp.12.633 or 42,11 percent, as well as farmers who used the type one are 25 percent, with a marketing margin of Rp.14.000 or 46,67 percent. The types of nutmeg marketing channels in South Aceh District are of three types of marketing channels.
ANALISIS KONTRIBUSI PENDAPATAN IBU RUMAH TANGGA (STUDI KASUS : PEDAGANG SAYUR) TERHADAP PENDAPATAN KELUARGA DI PASAR SEUMAYAM KECAMATAN DARUL MAKMUR KABUPATEN NAGAN RAYA Raidayani Raidayani; jelliani jelliani
Jurnal Bisnis Tani Vol 5, No 2 (2019): Jurnal Bisnis Tani Desember 2019
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbt.v5i2.1666

Abstract

This study aims to analyze the Comparative Income of Vegetable Traders and family income in the Seumayam village People's Market, Darul Makmur District, Nagan Raya Regency. Data collection techniques use observations, questionnaires, and interviews by compiling detailed questions in a list of questions to test and find out how much income and contribution of women horticultural traders in Seumayam Market. Data analysis methodusing quantitative descriptive. And data processing in this research. The result of the study is that the total average of the vegetable traders is received is Rp. 3,737,080, - per month while the total average cost incurred by traders is Rp. 2,551,200 per month thus the average income of horticultural traders was Rp.1,185,880. The magnitude of horticultural traders' revenue contribution is affected family income is 28.0%, where the income contribution of the vegetable trader can help increase the resilience / household needs of the merchant himself