cover
Contact Name
Budi Wahyu Mahardhika
Contact Email
balance@um-surabaya.ac.id
Phone
-
Journal Mail Official
balance@um-surabaya.ac.id
Editorial Address
-
Location
Kota surabaya,
Jawa timur
INDONESIA
BALANCE: Economic, Business, Management and Accounting Journal
ISSN : 16939352     EISSN : 2614820X     DOI : -
BALANCE merupakan jurnal yang diterbitkan oleh Fakultas Ekonomi & Bisnis Universitas Muhammadiyah Surabaya. Jurnal ini menfokuskan pada publikasi hasil penelitian dan artikel ilmiah tentang ekonomi, bisnis, manajemen dan akuntansi.
Arjuna Subject : -
Articles 260 Documents
ANALISIS PENENTU PENDAPATAN PEDAGANG KAKI LIMA DI KOTA JEMBER (PENDEKATAN PRESPEKTIFDEMOGRAFI DAN SOSIAL EKONOMI) Istatuk Budi Yuswanto
BALANCE: Economic, Business, Management and Accounting Journal Vol 4, No 01 (2007)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v4i01.713

Abstract

The ammount of PKL onJemberCityalways increase continously every time. It caused by a lot of  unemployment becouse of economic crisis that not end yet. Beside that excistency of it help customer expesially low income to get their need. It  was needed to see the PKL problem as a true contex. It is  the problem of  increasing of their whealth of life. The goal of this research are to know demographic & social economic characteristic of PKL and also to know  the enfluence of  amount of work hour, working capital and  experience as PKL to PKL Income on Jember City. The technik sampling is random sampling, all of samples are 100 respondent.  Analysis data is discriptive and analysis statistic called multiple regression analysis. The result of the reasearch show that  45 % of PKL are 35-44 years old. Most of them  have low education. and also 38 % of them get income between Rp 30.000- Rp 39.000. Simoultantly and partially all independent variable (amount of work hour, working capital and  experience as PKL) have a significant effect to PKL Income onJemberCity. 
PENGARUH BAURAN PEMASARAN (4Ps) DALAM MENINGKATKAN KINERJA PEMASARAN Studi Kasus pada: Industri Kecil Pengolahan Rumput Laut di Provinsi Sulawesi Selatan M Risal; Mr Salju
BALANCE: Economic, Business, Management and Accounting Journal Vol 14, No 01 (2017)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v14i01.1282

Abstract

ABSTRACT  The purpose of this study is to test the marketing concept of marketing mix in improving marketing performance, this case study was conducted on Small Industry of Seaweed Processing in South Sulawesi Province.The approach in this research is the dimension approach, by studying the dimensions of the variables contained in the marketing mix and marketing performance in the small industry of seaweed processing in South Sulawesi Province. The academic implications of this study explore the concept of marketing with a marketing mix approach with indicators; product, price, promotion, and place as a tools to improve marketing performance. Practical implications will provide some ideas and suggestions in the decision to apply the marketing mix to marketing performance in the small seaweed processing industry in South Sulawesi Province. The original contribution of this paper that product, price, promotion, and place have a significant influence in improving marketing performance in small industry in South Sulawesi Province.Keywords                   : Marketing Mix, Marketing Performance, Product, Price, Promotion, dan PlaceCorrespondence to      : mrisal23@gmail.com, sljstie@yahoo.com ABSTRAK               Tujuan dari penelitian ini adalah untuk menguji konsep pemasaran tentang bauran pemasaran dalam meningkatkan kinerja pemasaran, studi kasus ini dilakukan pada Industri Kecil Pengolahan Rumput Laut di Provinsi Sulawesi Selatan.Pendekatan dalam penelitian ini adalah pendekatan dimensi, dengan melakukan kajian terhadap dimensi pada variabel yang terdapat pada bauran pemasaran dan kinerja pemasaran pada industri kecil pengolahan rumput laut di Provinsi Sulawesi Selatan. Implikasi akademik penelitian ini mengeksplorasi konsep pemasaran dengan pendekatan bauran pemasaran dengan indikator; produk, harga, promosi, dan tempatsebagai alat untuk meningkatkan kinerja pemasaran. Implikasi praktis akan memberikan beberapa ide dan saran dalam keputusan untuk menerapkanbauran pemasaranterhadap kinerja pemasaran pada industri kecil pengolahan rumput laut di Provinsi Sulawesi Selatan.Kontribusi aslidaritulisan inibahwa produk, harga, promosi, dan tempat berpengaruh signifikan dalam meningkatkan kinerja pemasaran pada industri kecil di Propvinsi Sulawesi Selatan.Kata kunci                  : Bauran Pemasaran, Kinerja Pemasaran, Produk, Harga, Promosi, dan TempatKorespondensi             : mrisal23@gmail.com, sljstie@yahoo.com
Analisis Segmentasi Pasar Dalam Penggunaan Produk Viefresh Di Wilayah Sekitar Kampus Universitas Muhammadiyah Surabaya Marta Kusuma Putri; Judith Syifa Fauziah Maria Rahman; Fatma Aulia Nursyifa; Salman Alfarisi; Tri Guntoro Sukarno Putro; Ratna Agustin
BALANCE: Economic, Business, Management and Accounting Journal Vol 16, No 2 (2019)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v16i2.3133

Abstract

ABSTRACT  Market segmentation is an important strategy in developing marketing programs in this case the marketing of viefresh refrigerator freshener products because it can help marketers to define consumers' needs and desires appropriately. The purpose of this study was to find out how market segmentation in the area around the Muhammadiyah university campus in Surabaya in the use of viefresh products. The research design used was descriptive. The total population is 40 consumers who came to the viefresh product lauching program with a sample of 30 consumers taken by purposive sampling technique. The instrument used is a questionnaire sheet to users of viefresh products including name, age, gender, education, expenses and employment. Data analysis uses descriptive analysis with descriptive statistical tables. The results showed that the demographic segmentation of viefresh product users was mostly 18-22 years old as many as 11 people (36.67%) while based on the majority of female gender as many as 23 people (76.67%) then based on education, the majority of respondents had 12 undergraduate education people (40%) and based on monthly expenditures most of the expenditure ranges from Rp. 2,000,000 to Rp. 2,499,999.00 as many as 12 people (40%) while from the total work the respondents work as entrepreneurs 30 people (100%).Keywords                   : demographic segmentation, innovation products, viefresh productsCorrespondence to       : khadijahfalisha@gmail.com ABSTRAK  Segmentasi pasar merupakan strategi yang penting dalam mengembangkan program pemasaran dalam hal ini pemasaran produk pengharum kulkas viefresh karena dapat membantu pemasar untuk mendefinisikan kebutuhan dan keinginan konsumen secara tepat. Tujuan penelitian ini adalah untuk mengetahui bagaimana segmentasi pasar di wilayah sekitar kampus universitas muhammadiyah surabaya dalam penggunan produk viefresh. Desain penelitian yang digunakan adalah deskriptif. Jumlah populasi adalah 40 konsumen yang datang dalam acara lauching produk viefresh dengan jumlah sampel 30 konsumen yang diambil dengan teknik sampling purposive sampling. Instrumen yang digunakan adalah lembar kuesioner kepada pengguna produk viefresh meliputi nama, usia, jenis kelamin, pendidikan, pengeluaran dan pekerjaan. Analisa data menggunakan analisis dekriptif dengan tabel deskriptif statistik. Hasil penelitian menunjukkan bahwa segmentasi demografi pengguna produk viefresh sebagian besar berusia 18-22 tahun  sebanyak 11 orang (36,67%) sedangkan berdasarkan jenis kelamin mayoritas perempuan sebanyak 23 orang (76,67%) kemudian berdasarkan pendidikan, mayoritas responden berpendidikan sarjana sebanyak 12 orang (40%) dan berdasarkan pengeluaran perbulan sebagian besar pengeluaran berkisar Rp 2.000.000,00-Rp 2.499.999,00 sebanyak 12 orang (40%) sedangkan dari pekerjaan seluruhnya responden bekerja sebagai wiraswasta 30 orang (100%).Kata kunci                  : segmentasi demografi, produk inovasi, produk viefresh,Korespondensi             : khadijahfalisha@gmail.com 
ANALISIS PORTOFOLIO PENDEKATAN CAPITAL ASSET PRICING MODEL (CAPM) DAN MODEL MARKOWITZ EFFICIENT PORTOFOLIO (MEP) SEBAGAI PREFERENSI INVESTOR TERHADAP PEMILIHAN SAHAM DI PASAR MODAL INDONESIA (Pendekatan shariah, Studi pada Indeks Saham LQ-45 dan Jakarta Islamic Index (JII) di Bursa Efek Indonesia) Qurratul A’yun Nailufarh
BALANCE: Economic, Business, Management and Accounting Journal Vol 5, No 01 (2008)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v5i01.704

Abstract

Portfolio investment is an investment in securities with the hope of obtaining some level of profits from investments made in the capital market. Shares will be chosen is a collection of optimal or efficient portfolio, ie, high risk high return. Analyzing the profitability of the investment required analytical methods portfolio (CAPM and MEP) to calculate the value of a good value investment return and value of the investment risk will be obtained and give a share to be used as an investment election. Investors can choose the level of portfolio return on the two stock indices, namely Jakarta Islamic Index (JII) that could be used as benchmark (benchmark) to measure the performance of an investment in the shares with the criteria of sharia, and LQ45 which have high liquidity. Capital Asset Pricing Model (CAPM) and Markowitz Efficient Portfolio (MEP) is a model developed to describe a state of balance between risk and return relationship each asset in portfolio investment when capital markets are in a state of balance, which is illustrated by a graph or curve method Security Market Line (SML), and the Efficient Frontier by using the Beta () and standard deviation () as a measure of risk in both models. By using two models of this analysis, the investor can estimate the expected return on securities in the JII and LQ45, stock portfolios can be identified by both, has a value of more investment, as a concept could also be a good investment election by the shariah and the investor can eliminate doubts in investing , because when buying and selling activity of these shares misused and become a tool for the pursuit of speculative profits at the expense of others, it is haraam because it turned into a gambling stock (maysir) and contain gharar. This can be used as consideration in the analysis of images of the two models in this research, both in the analytical model Capital Asset Pricing Model (CAPM) and Markowitz Efficient Portfolio (MEP). Keyword: CAPM, MEP, SML, Efficient Frontier, Analisis Gharar, Return, Risk
Tantangan Eksportir Furnitur Di Yogyakarta Studi Kasus Cv. Dbest Furniture Dian Kurniawati; Ani Rohmah Yanti
BALANCE: Economic, Business, Management and Accounting Journal Vol 15, No 01 (2018)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v15i01.1261

Abstract

ABSTRACTOne of the leading exports in Indonesia from the manufacturing industry is furniture. One of the areas with the largest furniture export in Indonesia, namely Yogyakarta. CV. Dbest Furniture is one of the exporters of furniture exporting recycle teak to 22 countries. However, for long-term business development the company owners face the challenge of high level of furniture sales competition in the global market. Therefore, this study explores the exporter's efforts in the furniture industry in developing its business in the midst of global competition. The method used in this research is qualitative approach based on case study. Data collection is done by in-depth interview to company owner CV. Dbest Furniture. In addition to interviews, data collection through field observation, recording, record and documentation. From the results of the study CV company. Dbest Furniture, business and export processes work with local partners to supply wood raw materials from timber companies in Jepara, East Java, and with overseas partners in Singapore to run the promotion and ordering of products and payment processes. Excellence CV. Dbest Furniture is using used wood as the main raw material and has SVLK license (Timber Legal Verification System) which become the attraction for foreign consumer. Company CV. Dbest Furniture has good business development potential in the international market. However, the company faces challenges with new companies entering the furniture industry market by offering lower prices. The company's strategy for long-term business development continues to improve the quality of environmentally-based products to maintain the trust of customers and consumers. Therefore through this case study answer the challenge of furniture exporters to survive in the global market competition in the long term.Keywords                    : export, furniture industry, global challenges.Correspondence to      : diankrn.dk@gmail.com, dnirohmah977@gmail.com ABSTRAK  Salah satu ekspor unggulan di Indonesia dari industri manufaktur adalah furnitur. Salah satu wilayah dengan ekspor furniture terbesar di Indonesia, yaitu Yogyakarta. CV. Dbest Furnitur merupakan salah satu eksportir furnitur yang mengekspor jati recycle ke 22 negara. Namun, untuk pengembangan usaha dalam jangka panjang pemilik perusahaan menghadapi tantangan tingginya tingkat persaingan penjualan furniture di pasar global. Oleh karenanya, penelitian ini mengeksplorasi upaya eksportir pada industri furnitur dalam mengembangkan usahanya di tengah persaingan global. Metode yang digunakan dalam  penelitian ini adalah pendekatan kualitatif berbasis studi kasus. Pengumpulan data dilakukan dengan wawancara yang mendalam kepada pemilik perusahaan CV. Dbest Furniture. Selain melakukan wawancara, pengumpulan data melalui observasi hasil lapangan, merekam, membut catatan dan dokumentasi. Dari hasil kajian perusahaan CV. Dbest Furniture, proses bisnis dan ekspor bekerjasama dengan mitra lokal untuk suplai bahan baku kayu dari pengusaha kayu di Jepara,Jawa Timur, dan dengan mitra luar negeri di Singapura untuk menjalankan promosi dan pemesanan produk serta proses pembayaran. Keunggulan CV. Dbest Furniture adalah menggunakan kayu bekas sebagai bahan baku utama dan memiliki izin SVLK (Sistem Verifikasi Legal Kayu) yang menjadi daya tarik bagi konsumen mancanegara. Perusahaan CV. Dbest Furniture memiliki potensi pengembangan usaha yang baik di pasar internasional. Akan tetapi perusahaan menghadapi tantangan dengan adanya perusahaan baru  yang  masuk  kedalam pasar industri furnitur dengan menawarkan harga yang lebih murah.Strategi perusahaan untuk pengembangan usaha jangka panjang dengan terus meningkatkan kualitas produk berbasis ramah lingkungan untuk menjaga kepercayaan pelanggan dan konsumennya. Oleh karenanya melalui studi kasus ini menjawab tantangan eksportir furnitur untuk bertahan pada persaingan pasar global di jangka panjang.Kata kunci                  : ekspor, industri furnitur, tantangan global.Korespondensi             : diankrn.dk@gmail.com, dnirohmah977@gmail.com
PEMASARAN PRODUK OLAHAN IKAN LAUT UKM KENJERAN SURABAYA BERBASIS MARKETING MIX SYARIAH Siti Maro'ah
BALANCE: Economic, Business, Management and Accounting Journal Vol 13, No 02 (2016)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v13i02.1325

Abstract

ABSTRACTMarketing advantage can be achieved by considering 7 (seven) variables of "Marketing Mix" consisting of Product, Price, Place (Distibution), Promotion, People, Process, and Physical Evidence. Given 87.18% of the Indonesian population embraced Islam (Shaw, 2006) it is very relevant when applied model of Sharia Marketing. Through Sharia Marketing Mix the whole process, both the creation process, the supply and the change of value (value), should not be in conflict with the Islamic muamalah and the principle of muamalah.The results showed that the processed fish products of UKM Kenjeran Surabaya fish depends on the catch of fishermen both in quantity and quality. The pricing is in agreement with the seller-buyer, and there is no element of usury. Distribution of product marketing is marketed in the surrounding area and serving orders. Promotion is done through exhibition when in village or neighborhood RT / RW held a celebration. Reasonable marketing service, with greetings, greetings, smiles, courtesy, and courtesy. The conventional marketing process has not yet paid attention to attractive product packaging and brand (brand) that can be known to the wider community. Physical proof of marketing is still used simple and simplistic recording.Keywords : SME, Product Marketing, Sharia Marketing MixCorrespondence to : siti.maro39ah@yahoo.com
Karakteristik Dan Psikologi Konsumen Terhadap Keputusan Pembelian Kembali Produk Melalui E-Commerce Achmad Choiri Alfan
BALANCE: Economic, Business, Management and Accounting Journal Vol 16, No 1 (2019)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v16i1.2452

Abstract

ABSTRACTThe use of the internet as a means to obtain information can also be used as a business activity or commonly known as Electronic Commerce (e-commerce). E-Commerce is mostly done for sales and service products directly from business organizations with consumers. The use of e-commerce is a necessity of modern business organizations that are used for business development. The combination of characteristics and consumer psychology can encourage consumers to make purchasing decisions. The method used in this study is a quantitative method. The sampling technique in this study used accidental sampling technique. The results of this study are consumer characteristics and consumer psychology simultaneously have a significant effect on repurchase decisions. Whereas the characteristics of consumers and consumer psychology have no partial effect on repurchase decisions using e-commerce. Keywords : E-commerce, consumer characteristics, consumer psychology, purchasing decisionsCorrespondence : achmadchoirialfan1@gmail.com ABSTRAK  Penggunaan internet sebagai sarana untuk mendaptkan informasi juga dapat digunakan sebagai aktivitas bisnis atau yang biasa dikenal dengan Electronic Commerce (e-commerce). E-Commerce banyak dilakukan untuk penjualan dan pelayanan produk secara langsung dari organisasi bisnis dengan konsumen. Penggunaan e-commerce merupakan kebutuhan dari organisasi bisnis modern yang digunakan untuk pengembangan usaha. Perpaduan antara karakteristik dan psikologi konsumen dapat mendorong konsumen dalam melakukan keputusan pembelian. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Teknik pengambilan sampel pada penelitian ini menggunakan teknik accidental sampling. Hasil dari penelitian ini adalah karakteristik konsumen dan psikologi konsumen berpengaruh signifikan secara simultan terhadap keputusan pembelian kembali. Sedangkan karateristik konsumen dan psikologi konsumen tidak berpengaruh secara parsial terhadap keputusan pembelian kembali menggunakan e-commerce. Kata kunci : E-commerce, karateristik konsumen, psikologi konsumen, keputusan pembelianKorespondensi : achmadchoirialfan1@gmail.com
ACCOUNTING OF ZAKAT, INFAK AND ALMS IN TRANSPARENCY AND ACCOUNTABILITY IN LAZ DOMPET AMANAH UMAT SIDOARJO Ramadhani Suci Restuningtyas; Anna Marina; Fitri Nuraini
BALANCE: Economic, Business, Management and Accounting Journal Vol 14, No 01 (2017)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v14i01.1284

Abstract

ABSTRACT                  The potential magnitude of zakat fund receipts must be balanced with good management. The development of Badan Amil Zakat (BAZ) and Lembaga Amil Zakat (LAZ) in Indonesia needs to be followed by a good and transparent public accountability process by prioritizing the motivation to carry out the mandate of the people. In order for zakat management to work properly, BAZ/LAZ must apply the principles of Good Organization Governance. This study aims to find out the comparison of the application Accounting of Zakat and Infak/Alms to LAZ Dompet Amanah Umat (LAZ DAU) with PSAK No. 109 in transparency and accountability. The research approach used qualitative descriptive with comparative method. The results revealed that the application accounting of zakat and infak/alms LAZ DAU is sufficient in accordance with PSAK No. 109 in the case of recognition of funds received and distributed in cash, non-cash fund measurement, zakat fund disbursement, infak/alms and amil separately, and disclosure of non-halal funds. The principles of transparency and accountability are realized by publishing reports on receipts, expenditures and cash/bank balances, conducting audits of the External Auditor as well as the preparation of program accountability reports. The principle of transparency has not been fully implemented because the transaction of non-refundable receipt and distribution of funds is not done. Suggestion given in order to apply accounting of zakat and infak/alms in accordance with PSAK No. 109, establishes policies on limits of small cash usage as well as prepares and publishes complete financial statements.Keywords                   : Accounting of Zakat and Infak/Alms, Transparency, AccountabilityCorrespondence to       : ramadhanisucirestuningtyas@gmail.com ABSTRAK  Besarnya potensi penerimaan dana zakat harus diimbangi dengan pengelolaan yang baik. Perkembangan Badan Amil Zakat (BAZ) dan Lembaga Amil Zakat (LAZ) di Indonesia perlu diikuti dengan proses akuntabilitas publik yang baik dan transparan dengan mengedepankan motivasi melaksanakan amanah umat. Agar pengelolaan zakat berjalan dengan baik, maka BAZ/LAZ harus menerapkan prinsip-prinsip Good Organization Governance. Penelitian ini bertujuan untuk mengetahui perbandingan penerapan Akuntansi Zakat dan Infak/Sedekah pada LAZ Dompet Amanah Umat (LAZ DAU) dengan PSAK No. 109 dalam transparansi dan akuntabilitas. Pendekatan penelitian yang digunakan kualitatif deskriptif dengan metode komparatif. Hasil penelitian mengungkapkan bahwa penerapan akuntansi zakat dan infak/sedekah LAZ DAU sudah cukup sesuai dengan PSAK No. 109 dalam hal pengakuan dana yang diterima dan disalurkan dalam bentuk kas, pengukuran dana nonkas, penyajian dana zakat, infak/sedekah, dan amil secara terpisah, serta pengungkapan dana non halal. Prinsip transparansi dan akuntabilitas diwujudkan dengan mempublikasikan laporan penerimaan, pengeluaran dan saldo kas/bank, dilakukannya pemeriksaan Auditor Eksternal serta disusunnya laporan pertanggungjawaban program. Prinsip transparansi belum sepenuhnya diterapkan karena transaksi penerimaan dan penyaluran dana nonkas tidak dilakukan pencatatan. Saran yang diberikan agar dapat menerapkan akuntansi zakat dan infak/sedekah sesuai dengan PSAK No. 109, membuat kebijakan atas batas penggunaan kas kecil serta menyusun dan mempublikasikan laporan keuangan secara lengkap.Kata Kunci                 : Akuntansi Zakat dan Infak/Sedekah, Transparansi, AkuntabilitasKorespondensi             : ramadhanisucirestuningtyas@gmail.com
PENGARUH PERILAKU WAJIB PAJAK MENGENAI TINGKAT PEMAHAMAN WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DALAM MEMENUHI KEWAJIBAN PERPAJAKANNYA Dahruji Inar
BALANCE: Economic, Business, Management and Accounting Journal Vol 8 No 01 (2011)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v8i01.681

Abstract

This study is associative, this study entitled "The Effect of Tax Behaviour Understanding Concerning Rate Taxpayer and Taxpayer Awareness Against the Taxpayer Compliance Level Compliance tax obligations," Empirical studies on individual taxpayers in Bangkalan. It aims to study to determine the effect of two or more variables. This study proves the hypothesis that the taxpayer awareness and understanding of the taxpayer having effect on individual tax compliance. Based on the research that has been conducted in conjunction with data analysis and testing, it was found that the taxpayer awareness partially affect the compliance of the taxpayer. So is understanding the partially taxpayer also affect tax compliance. In addition, jointly or taxpayer awareness and understanding taxpayers also have an influence on tax compliance. Keywords: awareness of the taxpayer, the taxpayer understanding, compliance of the tax payer.
PENENTUAN HARGA JUAL USAHA TANI SEMANGKA BIJI (CITRULUS VULGARIS) DI DESA SUMENGKO KECAMATAN WRINGIN ANOM KABUPATEN GRESIK Rr. Nugrahini SW; Achmad Dadang DJ
BALANCE: Economic, Business, Management and Accounting Journal Vol 3, No 01 (2006)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v3i01.718

Abstract

To Decide sale price of water melon cultivation can by break even point analysis. In this research, production breack even point at 282,43 Kg/ ha and production price break event point at 282,47 rupiah..To make raising income need increasing salesprice or increasing production volume water melon. 

Page 3 of 26 | Total Record : 260