Claim Missing Document
Check
Articles

Found 9 Documents
Search
Journal : Buletin Ilmiah IMPAS

IMPLEMENTASI METODE ACTIVITY BASED COSTING TERHADAP PERHITUNGAN BIAYA PRODUKSI TEMPE PADA USAHA MIKRO “DUA PUTRI“ KELURAHAN BAKUNASE KOTA KUPANG Ana Yunita. K Muda; Sondang S. P. Pudjiastuti; Yacobus C. W. Siubelan; Tomycho Olviana
Buletin Ilmiah Impas Vol 24 No 1 (2023): Volume: 24 No.: 1 Edisi April 2023
Publisher : Undana Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/impas.v24i1.11428

Abstract

This study aims to implement the Activity Based Costing (ABC) method in calculating production costs because it can provide more accurate cost-related information and become a reference for determining selling prices using the Cost Plus Pricing method and calculating profits in the "Dua Putri" Micro Business, Bakunase Village, Kupang City. The results of this study indicate that the calculation of production costs using the Activity Based Costing method includes the first stage of tracing costs to activities consisting of identifying activities, allocating costs to activities, determining homogeneous cost groups and determining group rates and the second stage tracing costs to products where factory overhead costs are assigned. using the cost driver of each product and producing production costs for January Rp.45.260.256, February Rp.40.997.256 and March Rp.35.153.256 then for determining the selling price of products using the Cost Plus Pricing method is greater than the determination of product selling prices by micro and small businesses The net profit earned by micro enterprises after deducting the cost of raw materials, labor costs, overhead costs and income tax for three months for January is Rp.9.643.844, February is Rp.8.593.544 and March is Rp.7.353.144.
DAMPAK PENGEMBANGAN AGROWISATA KOPI TERHADAP SOSIAL EKONOMI PETANI DI DESA COLOL KECAMATAN LAMBA LEDA TIMUR KABUPATEN MANGGARAI TIMUR Nalo, Katarina; Adar, Damianus; Siubelan, Yacobus C.W.
Buletin Ilmiah Impas Vol 24 No 2 (2023): Volume 24 No.: 2 Edisi Juni 2023
Publisher : Undana Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/impas.v24i2.12525

Abstract

This research was conducted in Colol Village, East Lamba Leda District, East Manggarai Regency in February 2023. This study aims to determine: (1) the activities carried out by coffee agrotourism farmers in Colol Village (2) the impact of developing coffee agrotourism on the socio-economic conditions of farmers (3) Differences in income of coffee agro-farmer farmers before and after Colol Coffee Agro-tourism was established (4) contribution of coffee farming income to coffee farmer household income. The analytical tool used is the Paired Sample T-test and Revenue Contribution analysis. The results showed that (1) the activities carried out by Colol Coffee Agrotourism farmers in tourist attraction areas such as: land clearing, promoting and selling coffee, making agrotourism facilities, a guide caffee shop and home stay (2) the impact of Colol Coffee Agrotourism development brought socio-economic changes to the people in Colol Village such as: Increasing job opportunities and training people to be more creative and innovative (3) the income of farmers after the inauguration of agro-tourism is higher than the income of farmers before the inauguration of agro-tourism, which is shown by the results of the Paired Sample T-test which has a value of 0.015 (<0.05) (4) The amount of contribution from coffee farming to the total farmer household income that is equal to 79,55%.
ANALISIS KOMODITAS UNGGULAN SUBSEKTOR TANAMAN PANGAN DI KABUPATEN KUPANG PERIODE 2016-2020 Taosu, Esli Onselia; Nurwiana, Ida; Siubelan, Yacobus C.W.
Buletin Ilmiah Impas Vol 24 No 3 (2023): Volume 24 No.: 3 Edisi November 2023
Publisher : Undana Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/impas.v24i3.12700

Abstract

One characteristic of a region is the availability of natural resources, so the development of natural resources becomes a reference for activities in the various sub-sectors of the area concerned. To find out the food crop sub-sector from existing natural resources, an in-depth study of the leading commodities is needed. This research was conducted in Kupang Regency, from September to October 2022. The research objectives were: 1) To find out the leading commodities of the staple food crop sub-sector in Kupang Regency, 2) To find out the growth and competitiveness of staple food crops in the economy in Kupang Regency. This study used a quantitative approach using secondary data from the Central Statistics Agency (BPS) of Kupang Regency for the 2016-2022 period which consisted of production data from 7 Staple Food Crop Commodities namely rice, corn, soybeans, peanuts, green beans, cassava and cassava. jalar in 24 districts. The analytical method used is Dynamic Location Quotient (DLQ) analysis and Shift Share (SSA) analysis. The results of the study show that the leading commodities in Kupang Regency are rice, sweet potatoes and soybeans where these commodities have a progressive growth rate and are competitive. Rice commodity is a commodity that has a progressive growth rate and has good competitiveness in almost all sub-districts in Kupang Regency, Sweet potato commodity itself is a commodity that has a progressive growth rate and good competitiveness because it is supported by sufficient irrigation channels. both in Kupang Regency so that many Sweet Potatoes are cultivated. While the soybean commodity is a commodity that is mostly produced in Kupang Regency because dry land agriculture dominates the area with limited rainfall. For Commodities Corn, Peanuts, Green Beans, Cassava are also the leading Commodities in just a few Districts.
PERAN KELOMPOK TANI DALAM MENINGKATKAN PRODUKSI USAHATANI BAWANG MERAH Berun, Sepriyandi Prayoga; Hendrik, Ernantje; Siubelan, Yacobus C.W.
Buletin Ilmiah Impas Vol 24 No 3 (2023): Volume 24 No.: 3 Edisi November 2023
Publisher : Undana Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/impas.v24i3.12703

Abstract

This research was conducted in Sumlili Village among two farmer groups, namely Kanaan and Berkat Usaha. The objectives of this research were to determine: 1) the characteristics of farmer groups in Sumlili Village, 2) the role of farmer groups in increasing shallot farming production in Sumlili Village, and 3) the factors associated with the role of farmer groups in increasing shallot farming production in Sumlili Village. The data used in this research consisted of primary and secondary data. The research method employed analytical tools such as Descriptive Analysis, Mean, Standard Deviation, and Spearman Rank. Microsoft Excel, SPSS, and a calculator were used as calculation software. The results of this research showed that: 1) Shallot farming in Sumlili Village was conducted on a total area of 3,400 ares (with an average area of 61.82 ares), resulting in a production of 49.24 tons and an average production of 0.014 tons per are or 1.4 tons per hectare. The production can be considered low compared to the national potential average of 15 tons per hectare for shallots. 2) The farmer groups played their roles based on three indicators, namely as a learning media (average score of 10.96), cooperation media (average score of 11.15), and production unit (average score of 10.44). All indicators showed that the farmer groups played a significant role with an average value of 10.82. 3) There was a significant relationship between the source of information factor and the role of farmer groups (0.038 < 0.05), and the facilities and production facilities factor also had a significant relationship with the role of farmer groups (0.049 < 0.05). However, factors such as farmers' age, land area, education level, farming experience, and the number of family dependents did not have a significant relationship with the role of farmer groups (p > 0.05)
ANALISIS KELAYAKAN FINANSIAL USAHATANI SAYURAN SISTEM HIDROPONIK DI KOTA KUPANG Here, Arif Alexander; Kapioru, Charles; Siubelan, Yacobus C.W.
Buletin Ilmiah Impas Vol 24 No 3 (2023): Volume 24 No.: 3 Edisi November 2023
Publisher : Undana Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/impas.v24i3.12706

Abstract

This research was conducted in the city of Kupang on the St. Hydroponic, Pelangi Hidroponik, J. I. Hydroponic and Alexa Garden farming businesses. The aims of this study were: 1) To know the motives or reasons for farming vegetables with a hydroponic system, 2) To know the management of vegetable farming with a hydroponic system in Kupang City, 3) To know the financial feasibility of vegetable farming with a hydroponic system in Kupang City. The data used in this study uses primary data and secondary data. The research method uses analytical tools: R/C Ratio, Break Even Points (BEP) and Payback Period (PP). Calculating software using Microsoft Excel and a calculator. The results of this study indicate that: 1) based on the results of the research. The motives or reasons for the four hydroponic system vegetable farming in the city of Kupang: for hobbies, to fill spare time, high curiosity and educate the public about consumption of pesticide-free vegetables. 2) based on the results of management research on the management of the four hydroponic system vegetable farming managers in Kupang City, namely: a) planning, b) organizing, c) implementation and, d) supervision. 3) based on the results of the analysis of the financial aspects of hydroponic system vegetable farming in the city of Kupang on St. Hydroponic, Pelangi Hidroponik, J. I. Hydroponic and Alexa Garden farming businesses are feasible to cultivate.
ANALISIS PRODUKTIVITAS TENAGA KERJA PADA USAHATANI PADI SAWAH DI DESA PUKDALE KECAMATAN KUPANG TIMUR Lubalu, Gilbert Hendrik; Nurwiana, Ida; Siubelan, Yacobus C.W.
Buletin Ilmiah Impas Vol 25 No 1 (2024): Volume: 25 No.: 1 Edisi April 2024
Publisher : Undana Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/impas.v25i1.16318

Abstract

There are many factors that impede the increase in labor productivity at the research location including education level, farming experience, age and land area. The purpose of this study was to determine the level of labor outpouring in lowland rice farming and to determine the factors that influence labor productivity in lowland rice farming in Pukdale Village, East Kupang District. The location selection was carried out deliberately (purposive sampling), determining the number of respondents according to Arikunto (2010), if the number of subjects was less than 100 then all were taken but if more than 100 then the number of subjects was taken around 10%, 15%, 20%, 25% or more. Therefore, the number of samples to be taken at simple random in this study is 10% of the total population of 650 people (Pukdale Village Program, 2021), namely 65 samples. The data collection method used is purposive sampling method (intentionally). The types of data used are primary data and secondary data. Data collection techniques in this study were carried out using questionnaires or questionnaires, interviews and documentation. For the first objective using HKO analysis = Number of working days X number of working hours X number of people divided by 7, for the second objective using multiple linear regression equations with Douglas's Cobb function. The results showed that the level of labor outpouring was divided into eight parts, namely the land preparation stage with a total of 165,571 HKO, the seed preparation stage with a total of 161,571 HKO, the planting stage with a total of 362,857 HKO, the fertilization stage with a total of 178,571 HKO, the treatment stage with a total of 91,714 HKO, the pest and disease control stage with a total of 132,286 HKO, the harvest stage with a total of 195 HKO and post-harvest with a total of 464 HKO. Of the eight stages, a total of 1,751,570 HKO was obtained with an average of 26,947 and an average per hectare of 33,945 . The results of the regression analysis show that the area of land (X1) and education (X3) have a significant effect on the outpouring of labor (Y). While age (X2) and experience (X4) have no significant effect on labor outpouring (Y).
PENENTUAN SEKTOR UNGGULAN DI KABUPATEN ALOR TAHUN 2017-2021 Sogara, Mateus Umbu; Adar, Damianus; Siubelan, Yacobus C.W.
Buletin Ilmiah Impas Vol 25 No 2 (2024): Volume 25 No.: 2 Edisi Juni 2024
Publisher : Undana Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/impas.v25i2.17487

Abstract

This research aims to determine the leading sectors in Alor Regency so that the local government focuses on developing its region by using secondary data published by the Alor Regency Central Statistics Agency (BPS) for the 2017-2021 period which covers 17 business sectors based on constant prices. The Location Quotient (LQ) and Dynamic Location Quotient (DLQ) approaches were used to analyze the superior sectors of Alor Regency to obtain conclusions, sectors (1) agriculture, forestry and fisheries sectors; (2) mining and quarrying sector; (3) processing industry sector; (4) electricity and gas procurement sector; (5) waste, waste and recycling processing water supply sector; (6) wholesale and retail trade sector, car and motorbike repairs; (7) transportation and warehousing sector; (8) financial services and insurance sector; (9) corporate services sector; and (10) the government administration, defense and social security sectors are mandatory economic base sectors which are expected to remain the economic base in the future. Meanwhile, judging from the shift share approach, there are 7 (seven) sectors that have competitive advantages or have high competitiveness in Alor Regency, including: (1) Agriculture, Forestry, Fisheries sectors; (2) Electricity and Gas Procurement sector; (3) Water Supply, Waste Processing, Waste and Recycling sectors; (4) Construction sector; (5) Information and Communication sector; (6) Financial Services and Insurance sector; and (7) the Health Services and Social Activities sector.
ANALYSIS OF THE EFFECT OF THE USE OF PRODUCTION FACTORS AND INCOME OF SHALLOT FARMING IN SUMLILI VILLAGE, WEST KUPANG SUB-DISTRICT, KUPANG DISTRICT Riwu, Viceroy Ruben Junior; Hendrik, Ernantje; Siubelan, Yakobus C.W.; Suek, Johanna
Buletin Ilmiah Impas Vol 26 No 1 (2025): Volume: 26 No.: 1 Edisi April 2025
Publisher : Undana Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/impas.v26i1.23718

Abstract

This study aims to analyze the effect of the use of production factors on shallot production and shallot farming income in Sumlili Village, West Kupang District, Kupang Regency. The sampling technique was done by simple randomization which amounted to 38 respondents. The method used in this research is quantitative, with primary data obtained through direct interviews with respondent farmers and secondary data collected from the Central Bureau of Statistics and related agencies. This study analyzed five variables, namely land area, seeds, fertilizers, pesticides, and labor, using multiple linear regression analysis with Cobb-Douglas production function, as well as classical assumption tests and income analysis. The results showed that three production factors, namely land area, seeds, and fertilizers, had a significant effect on shallot production, while pesticides and labor had no significant effect. Simultaneously, the five variables have a significant influence on shallot production in Sumlili Village with a contribution of 80.7%, while the rest is influenced by other variables not studied. Based on income analysis, the average shallot production per farmer in Sumlili Village is 1,296 kg, with productivity per hectare reaching 5,130 kg and total production of 49,250 kg from 38 respondents, with a selling price in the season of Rp.15,000 per kilogram so that the amount of revenue per farmer is Rp.19,440,789. and the amount of revenue per hectare is Rp.76,953,125 with total production costs per farmer of Rp.6,061,197 and total costs per hectare of Rp.23,992,240 so that the average income per farmer is Rp.13,279,592 while the average income per hectare is Rp.52,960,885.
PRODUCTION ELASTICITY AND INCOME ANALYSIS OF MICRO-SCALE TEMPE BUSINESSES BEFORE AND DURING THE COVID-19 PERIOD IN KUPANG CITY Naklui, Fani Trifena; Suek, Johanna; Siubelan, Yakobus C.W.; Pellokila, Marthen Robinson
Buletin Ilmiah Impas Vol 26 No 2 (2025): Volume: 26 No.: 2 June Edition 2025
Publisher : Undana Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/impas.v26i2.24726

Abstract

MSMEs are important in the national economy, including the processed food sector such as tempeh. The purpose of this study is to analyze the production elasticity of tempeh in three MSMEs in Kupang City and to analyze the income of these three MSMEs before and during the COVID-19 pandemic. The selection of locations was purposive for three MSMEs in Kupang City, namely Nemter, Putri Tunggal, and Seumur Hidup MSMEs. The analysis was conducted quantitatively and descriptively. The data used were primary and secondary data, collected through interviews, observations, and documentation. Data analysis was conducted using production elasticity formulas and income calculation formulas. From this study, it can be concluded that the highest production elasticity before the COVID-19 pandemic was obtained in Nemter MSMEs on capital input with a value of 2.03. The production elasticity experienced in Putri Tunggal MSMEs had the highest variation in labor input with a value of 1.13 and the lowest production elasticity in capital input with a value of -0.67. Meanwhile, the highest production elasticity at UMKM Seumur Hidup was observed in raw material inputs with a value of 1.02, and the lowest production elasticity was in capital inputs with a value of -0.02. Production elasticity during the Covid-19 period in Nemter MSMEs was 1.72, the highest value for capital input, and the lowest elasticity was found in labor input at 1.23. Production elasticity in Putri Tunggal MSMEs had the highest value for capital input at 1.69 and the lowest value for raw material input at 1.01. At the Seumur Hidup SME, the highest production elasticity was observed in raw material inputs at 1.49, while the lowest was in capital inputs at -2.24. Revenue received by the Nemter SME before the COVID-19 pandemic was IDR 53,031,980, and during the pandemic, it was IDR 36,303,817. Meanwhile, the income from the Putri Tunggal SME before the COVID-19 pandemic was IDR 72,035,466 and during the COVID-19 pandemic was IDR 52,021,675. Furthermore, the income obtained by the Seumur Hidup SME before the COVID-19 pandemic was IDR 30,195,550 and during the COVID-19 pandemic was IDR 44,114,278.