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All Journal Jurnal Manajemen dan Agribisnis Buletin Peternakan Jurnal Teknologi Dan Sistem Informasi Bisnis BAKIRA: Jurnal Pengabdian Kepada Masyarakat
Gerhana, Gerhana
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Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Veterinary Other

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Sistem Perhitungan Estimasi SPP pada SMAN 1 Cibungbulang Berbasis Web Dengan Menggunakan Metode ABC (Activity Based Costing) Munajir, Kayum; Kamilah, Nurul; Gerhana, Gerhana
Jurnal Teknologi Dan Sistem Informasi Bisnis Vol 6 No 3 (2024): Juli 2024
Publisher : Prodi Sistem Informasi Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jteksis.v6i3.1380

Abstract

This study aims to develop a web-based SPP estimation system using the Activity Based Costing (ABC) method in school administration. In the context of increasing educational costs, the ABC approach offers a solution for managing costs efficiently and transparently. Quantitative data, such as SPP rates, are used in this study to calculate the precise costs in developing the system. Although speculative, this system is expected to enhance educational services by providing more timely and accurate information, as well as promoting the adoption of innovative cost management methods in other educational institutions. The implementation of a web-based information system with the ABC method at SMAN 1 Cibungbulang is considered efficient, transparent, and improves cost accuracy, thus providing more accurate information. The analysis results show that the SPP costs in 2023 originated from the total unit level-costs (5 activities), plant-level costs (2 activities), and product-level costs (1 activity), each producing Rp. 6,043,166, Rp. 23,005, and Rp. 2,445 per unit, totaling Rp. 6,068,666 per year or Rp. 505,722 per month. Additionally, the activity cost burden on products reached Rp. 193,431,640 per year. This study contributes to a deeper understanding of ABC implementation in the education.
Competitiveness and Profitability of Bali Cattle For Farmers in The Southeast Sulawesi Development Center, Indonesia Gerhana, Gerhana; Rindayati, Wiwiek; Priyarsono, Dominicus Savio
Jurnal Manajemen dan Agribisnis Vol. 22 No. 1 (2025): JMA, Vol. 22 No. 1, March 2025
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jma.22.1.51

Abstract

Background: Bali cattle have a significant role in supporting food security through providing meat and contributing to the economy by increasing farmers’ income. Purpose: This study aimed to analyze the competitiveness and profitability of the Bali cattle business in supporting animal food security and economic growth in Southeast Sulawesi Province. Design/methodology/approach: The study was conducted from June to October 2024 in South Konawe and Muna Regencies, Southeast Sulawesi as centers for Bali cattle development. Data were collected from 240 Bali cattle farmers through direct interviews, focus group discussions, and secondary sources from various agencies. The analysis used in this study was the Policy Analysis Matrix (PAM). Findings/Result: The results of competitiveness in South Konawe Regency were a private cost ratio (PCR) of 0.77 and domestic resource cost (DRC) of 0.82 with a private profitability (PP) of IDR 2.4 million per head per year and social profitability (SP) of IDR 1.9 million per head per year. The competitiveness results in Muna Regency are a private cost ratio (PCR) of 0.52 and domestic resource cost (DRC) of 0.60 with private profitability (PP) of IDR 5.7 million per head per year and social profitability (SP) of IDR 4.8 million per head per year. Conclusion: These results state that the Bali cattle business in both regencies is efficient and has competitiveness both competitively and comparatively. Therefore, developing Bali cattle and farmers' access to input-output prices is crucial in government policies to meet national demand.Originality/value (State of the art): Our research focuses on the competitiveness and profitability of smallholder Bali cattle farming. The study targets farmers utilizing semi-intensive systems (breeding and fattening) or intensive systems (fattening only) in two primary Bali cattle development areas: Konawe Selatan District, representing the mainland, and Muna District, representing the island region in Southeast Sulawesi Province. Keywords: Bali cattle, development centers, competitiveness, profitability, pam
BIMBINGAN TEKNIS PENANAMAN HIJAUAN PAKAN TERNAK (HPT) BERBASIS SISTEM TIGA STRATA (STS) PADA PETERNAK KERBAU DI KECAMATAN MOWILA, KONAWE SELATAN Asminaya, Nur Santy; Nafiu, La Ode; Saili, Takdir; Auza, Fuji Astuty; Abadi, Musram; Agustina, Dian; Gerhana, Gerhana
BAKIRA: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 1 (2025): BAKIRA : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LP2M) Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/bakira.2025.6.1.52-59

Abstract

The application of a three-strata system (TSS)-based forage planting and processing system has an effect on increasing livestock productivity. This service aims to provide technical guidance to farmers regarding the planting of animal feed forage (AFF) based on the three-strata system. Through this activity, it is expected that farmers can optimise land use, increase forage productivity, and ultimately increase their income. Activities were carried out in 2024 in Wuura Village, Mowila District, South Konawe Regency, in the form of Technical Guidance to the Walaka Mepokoaso Livestock Group. The material provided focuses on AFF planting techniques with a three-strata system approach. The activity stages include preparation of tools and materials, implementation of technical guidance, and evaluation and monitoring. The results of the activity showed that the technical guidance provided effective education to farmers, so that they were able to overcome problems in raising livestock. In addition, the application of the three-strata system has a positive impact on the cultivation of forage.
Competitiveness and Impact of Government Policies on Beef Cattle Business in East Kolaka District, Indonesia: A Policy Analysis Matrix Approach Abadi, Musram; Nafiu, La Ode; Rezky, Muhammad; Gerhana, Gerhana
Buletin Peternakan Vol 49, No 2 (2025): BULETIN PETERNAKAN VOL. 49 (2) MAY 2025
Publisher : Faculty of Animal Science, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21059/buletinpeternak.v49i2.105016

Abstract

Beef is one of the main food commodities, so to realize beef self-sufficiency, the government has made many policies to realize the beef self-sufficiency program.The objective of this study was to analyze the competitiveness and impact of government policies on beef cattle in East Kolaka District, Southeast Sulawesi Province. This research was conducted in East Kolaka Districtin 2024, a total of 120 beef cattle farmers weresurveyed using systematic purposive sampling and data were analyzed using the Policy Analysis Matrix (PAM) an economic tool for evaluating competitiveness and policy effects. The respondents were obtained by applying systematic purposive sampling with survey method and analyzed with PAM. The results showed that beef cattle farming in East Kolaka Districtispersonally and socially profitable. This explains that beef cattle farming is still profitable for farmers even without government policy. This business also has competitiveness both competitively and comparatively. This can be seen from the Domestic Resource Cost Ratio (DRC) svalue of 0.59 and Private Cost Ratio (PCR) of 0.81. Government policies on outputs and inputs of beef cattle business in East Kolaka District reduce incentives for producers, are ineffective in protecting production and cause higher production costs compared to potential profits without these policies
Co-Authors Dian Agustina Dominicus Savio Priyarsono Fuji Astuty Auza La Ode Nafiu Munajir, Kayum Musram Abadi Nur Santy Asminaya Nurul Kamilah Rezky, Muhammad TAKDIR SAILI Wiwiek Rindayati