Analisis Kelayakan Lokasi dan Finansial Pembangunan Industri Pengolahan Karet di Pesisir Timur Provinsi Aceh
subject: Rubber Plantation; Investment; Rubber Crum; Factory location
description: Abstract. Aceh is one among 15 provinces which are centers of rubber plantations in Indonesia. Rubber plantations in Aceh divided by smallholder plantations and large estates. Until 2011, BPS recorded that communities rubber plantation area was 122.660 ha with a production of 69.972 tons per year, and a large farming area was 21.631 ha with a production of 17.435 tons per year . This study aimed to determine the location of the development of the rubber industry and calculate the cost of investment required to establish rubber industry. The data collected was obtained from field surveys and literatures in the district that has rubber production in the Eastern Region of the Aceh Province. The results of location analysis showed that East Aceh, Aceh Tamiang and South East Aceh are the three priority ranking area which feasible to set up a rubber processing industry in Aceh. Financial calculation was done for the rubber processing industry (crumb rubber) with capacity of 10,000 tons per year and assuming 20-year economic life. Results showed that: Investment Cost; IDR 36.189.274.000, Operating Costs; IDR 116.22 billion, Production and Revenue; 71.040 Tons; IDR 1.842.720.768.000, Gross Benefit; IDR 163.432.239.000 Net Benefit; Rp. 114.402.567.000, NPV; IDR 32.375.726.000, NBCR; 1,38, 21,58 percent of IRR, and Payback Period is 7 year and 6 months.
creator: Baihaqi, Akhmad; Program Studi Agribisnis, Fakultas Pertanian, Universitas Syiah Kuala
source: Jurnal Agrisep; Vol 15, No 1 (2014): Volume 15 Nomor 1 Juni 2014; 1-9
source: 1411-3848
publisher: Jurusan Sosial Ekonomi Pertanian, Fakultas Pertanian, Universitas Syiah Kuala
date: 2014-06-01
contributor: Program Studi Agribisnis, Fakultas Pertanian, Universitas Syiah Kuala
relation: http://jurnal.unsyiah.ac.id/agrisep/article/view/2086/2037
format: application/pdf
language: eng
type: info:eu-repo/semantics/article
type: info:eu-repo/semantics/publishedVersion
type: Peer-reviewed Article

Pengaruh Kinerja Alat Suling Dan Kesesuaian Lahan Terhadap Produksi Minyak Nilam Di Kabupaten Aceh Jaya
subject: Destilation ferformance; Patchouli Oil
description: ABSTRACT. This study aims to analyze the influence of the performance of distillation equipment and suitability of land stills to patchouli oil in Aceh Jaya. The method used is a Latin square design on the basis of the type of production areas, varieties of patchouli and tools of refiners. Performance refinery observed that vary according to the area of production, varieties of patchouli and specification tools refiners. The results showed that the performance optimization of different distillation apparatus according to the specifications of agro-climatic regions of production, varieties and types of equipment refiners. This also causes the variation of performance and patchouli oil refining business profits. Futhermore, appropriate agro-climatic regions and agro-ecological production, the smaller the value of the investment required to achieve optimal distillation process. For areas that are less appropriate in each agro-climate varieties of investment required with a larger value. To obtain better distillation process performance when cultivated varieties according to agro-climatic and agroecology.
creator: Ramayana, Ramayana; Institut Teknologi Medan
creator: Widyawati, Widyawati; Program Studi Agribisnis, Fakultas Pertanian, Universitas Syiah Kuala
source: Jurnal Agrisep; Vol 14, No 2 (2013): Volume 14 Nomor 2 Desember 2013; 21-27
source: 1411-3848
publisher: Jurusan Sosial Ekonomi Pertanian, Fakultas Pertanian, Universitas Syiah Kuala
date: 2013-12-01
contributor: Fakultas Pertanian, Universitas Syiah Kuala
rights: Copyright (c) 2013 Jurnal Agrisep
relation: http://jurnal.unsyiah.ac.id/agrisep/article/view/2371/2247
format: application/pdf
language: eng
type: info:eu-repo/semantics/article
type: info:eu-repo/semantics/publishedVersion
type: Peer-reviewed Article

Analisis Strategi Pemasaran Kopi Arabika ‘Bergendaal Koffie’ di Kabupaten Bener Meriah
subject: SWOT; SAP; ETOP; Marketing Strategy
description: ABSTRACT. Economic globalization and free trade are signified by hard competition that pushing the industries to increase their productivity and product quality result, that is why we need to analyze business management especially marketing strategic. The research was done at Bergendaal Koffie, in Simpang Teritit, Bener Meriah District. The object of research is marketing strategic data that competitive at Bergandaal Koffie. The purpose of this research was to know marketing strategy at Bergendaal Koffie by using SWOT (Strenght, Weakness, Opportunity, and Threat) analysis tool are consist of SAP (Strategy Advantage Profile) analisys and ETOP (Environmental Threat Opportunity Profile). SAP analysis to Bergendaal Koffie industry is placed in secure competition position (Favourable) and ETOP analysis show that Bergendaal Koffie industry including Speculative Business. Combination of those two matrixs in SWOT shows in the infestation position. It means that optional of good strategy that could be implemented by Bergendaal Koffie industry is doing invest to harvest, the meaning is to invest for the short term and then reaping the reward of this investment in the future.
creator: Fahmi, Mirza; Jurusan Sosial Ekonomi Pertanian, Fakultas Pertanian, Universitas Syiah Kuala
creator: Baihaqi, Akhmad; Program Studi Agribisnis, Fakultas Pertanian, Universitas Syiah Kuala
creator: Irwan, Irwan; Jurusan Sosial Ekonomi Pertanian, Fakultas Pertanian, Universitas Syiah Kuala
source: Jurnal Agrisep; Vol 14, No 1 (2013): Volume 14 Nomor 1 Juni 2013; 28-35
source: 1411-3848
publisher: Jurusan Sosial Ekonomi Pertanian, Fakultas Pertanian, Universitas Syiah Kuala
date: 2013-06-01
relation: http://jurnal.unsyiah.ac.id/agrisep/article/view/905/841
format: application/pdf
language: eng
type: info:eu-repo/semantics/article
type: info:eu-repo/semantics/publishedVersion
type: Peer-reviewed Article

ANALISIS EFISIENSI PEMASARAN PRODUK AGROINDUSTRI PERIKANAN (Studi Kasus Pemasaran Ikan Teri di Desa Meunasah Keudee Kabupaten Aceh Besar)
subject: marketing: efficiency; anchovy
description: Efficiency Analysis of Marketing in Fisheries Agro-industry(A Case Study: Marketing of Dried Anchovy in Meunasah Keudee village, District of Aceh Besar)ABSTRACT. The issue of marketing efficiency is still an important topic to be discussed in agribusiness. The specific goals of this research are: (1) identifying marketing channel of dried anchovy and (2) analyzing market performance of dried anchovy (includes margin, profit margin, share as well as value chain). This research is quantitative and qualitative researches using observations, in-depth interviews and questionnaires. Field research was conducted in Meunasah Keudee Village, Aceh Besar District, Aceh Province. This location is selected from areas that are most popular as a central production of dried Anchovy in Aceh. Results from this research indicated that the marketing margin in all channels was enormous and unwell distributed yet. Increasing marketing efficiency at market level in local market through reducing marketing cost (transportation, handling, packing and loss) is important. Similarly, encouragement of investment in those efficiency activities are still essential.
creator: Lisna, Evi
creator: Sofyan, Sofyan
source: Jurnal Agrisep; Vol 12, No 1 (2011): Volume 12 Nomor 1 Juni 2011; 7-14
source: 1411-3848
publisher: Jurusan Sosial Ekonomi Pertanian, Fakultas Pertanian, Universitas Syiah Kuala
date: 2011-06-01
relation: http://jurnal.unsyiah.ac.id/agrisep/article/view/205/191
format: application/pdf
language: eng
type: info:eu-repo/semantics/article
type: info:eu-repo/semantics/publishedVersion
type: Peer-reviewed Article

Analisis Kelayakan Lokasi dan Finansial Pembangunan Industri Pengolahan Kakao di Pesisir Timur Provinsi Aceh
subject: Cocoa; Factory Location; Industrial Investment
description: Abstract. East coast of Aceh province is one of the centers of cocoa production in the province of Aceh with an area of 55 077 hectares of crops and production reached 22 748 tons of dry beans in 2012. The increase in the value of the additional cocoa made with an effort to build a cocoa processing unit, for the construction of the processing unit needs analysis of industrial location and investment. Technically, the development of cocoa bean processing industry in the eastern region of Aceh has the potential to be built in the district of Bandar Baru Pidie Jaya district, and in the District of Rantau Peureulak East Aceh district. Value of fixed capital investment development flour and fat processing plant is on the east coast of Aceh with a capacity of 20 tons per day is IDR 51.476.575.000 and operating expenses of IDR 134.358.106.250 per year. The products produced in the form as much as 1,440 tons of cocoa powder and cocoa butter 1,760 tons per year with estimated revenues IDR 146.88 billion per year, the net income (net benefit) is IDR 12.521.893.750 per year. Up to 20-year economic life of the plant, then the NPV obtained IDR 29.698.765.000; IRR 23,63; Net B / C of 1,58 with a payback period of 6 years 7 months. Break even calculation results well below the capacity of the plant and the cost is also far below the estimated selling price of flour and cocoa butter, cocoa processing plant in Aceh feasible to develop.
creator: Bahri, T. Saiful; Program Studi Agribisnis, Fakultas Pertanian, Universitas Syiah Kuala
source: Jurnal Agrisep; Vol 15, No 1 (2014): Volume 15 Nomor 1 Juni 2014; 38-46
source: 1411-3848
publisher: Jurusan Sosial Ekonomi Pertanian, Fakultas Pertanian, Universitas Syiah Kuala
date: 2014-06-01
contributor: Program Studi Agribisnis, Fakultas Pertanian, Universitas Syiah Kuala
relation: http://jurnal.unsyiah.ac.id/agrisep/article/view/2091/2042
format: application/pdf
language: eng
type: info:eu-repo/semantics/article
type: info:eu-repo/semantics/publishedVersion
type: Peer-reviewed Article

KESENJANGAN LAYANAN HUBUNGAN PENJUAL DAN PEMBELI DALAM SUPPLY CHAIN MANAJEMEN (SCM) DAN DAMPAKNYA PADA PENGEMBANGAN AGRIBISNIS KENTANG DI PROVINSI NAD
subject: buyer-seller relationship; management; potatoes; agribusiness
description: Service Gap’s relationship of Sellers and Buyers in Supply Chain Management (SCM) and its Impacts on Aceh’s Potatoes AgribusinessABSTRACT. The purpose of this study is to analyze the fulfillment of services between potato agribusiness development’s actors in Aceh. By using Supply Chain Management in Buyer-Seller Relationship, the results showed that there were three measurements of success between the actors in the Aceh Province. Those were: the level of satisfaction, the level of trust and the level of dependency. The analysis showed that the satisfaction of downstream actors (district merchants and retailers) was greater than the upstream actors (potato farmers and traders). Upstream offender was in a weak position shown by the trust and the high dependence on downstream actors. Traders and merchants across the city experienced the level of trust, satisfaction and a low dependency. The result indicated development of potato agribusiness was slow and was not dominant as a source of farmers’ income.
creator: Kasimin, Suyanti; Jurusan Sosial Ekonomi Pertanian, Fakultas Pertanian, Universitas Syiah Kuala
source: Jurnal Agrisep; Vol 12, No 1 (2011): Volume 12 Nomor 1 Juni 2011; 59-65
source: 1411-3848
publisher: Jurusan Sosial Ekonomi Pertanian, Fakultas Pertanian, Universitas Syiah Kuala
date: 2011-06-01
relation: http://jurnal.unsyiah.ac.id/agrisep/article/view/211/197
format: application/pdf
language: eng
type: info:eu-repo/semantics/article
type: info:eu-repo/semantics/publishedVersion
type: Peer-reviewed Article

ANALISIS KETEPATAN WAKTU PENYAMPAIAN LAPORANKEUANGANKEPADAPUBLIK: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
description: Demands for compliance with timely submission of financial reports to the public in Indonesia has been stipulated in the Law N0.8 Year 1995 concerning Capital Market and Bapepam Decision No.80/PM/1996 on financial reporting obligations periodiccally. Process in achieving timely financial statement presentation to the public becomes increasingly difficult because of the increasing growth of existing public companies in Indonesia.This study aims to examine empirically the effect of firm size, liquidity, company age, and reporting of exceptional items and / or contingent on timely submission of financial reports on companies listed on Indoneia Stock Exchange (BEI). The selection of samples to be used in this study was purposive sampling. Samples are manufacturing companies listed on the Stock Exchange with the following criteria: a) the company issued financial statements as of December 31 for the years 2004 to 2007; b) the company whose shares are actively traded in IDX. The data used is a form of secondary data obtained from annual reports and the Capital Market Reference Center. Then the data were analyzed using multiple regression.The research proves that company size has a significant impact on the timeliness of financial reporting. While life companies, liquidity, and extraordinary items and / or contingencies do not have a significant impact on the timeliness of financial reporting. Keywords: Timeliness, Financial Statements, Age, Size, Liquidity, xtraordinary items, Contingencies.
creator: Fitri, Fauziah Aida; Fakultas Ekonomi Universitas Syiah Kuala
creator: Nazira, Nazira; Fakultas Ekonomi Universitas Syiah Kuala
source: Jurnal Telaah dan Riset Akuntansi; Vol 2, No 2 (2009): Jurnal Telaah & Riset Akuntansi; 198-214
source: 1693-3397
publisher: Program Magister Akuntansi Unsyiah
date: 2009-07-01
relation: http://jurnal.unsyiah.ac.id/TRA/article/view/324/309
format: application/pdf
language: eng
type: info:eu-repo/semantics/article
type: info:eu-repo/semantics/publishedVersion
type: Peer-reviewed Article

FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK (Studi pada Wajib Pajak Orang Pribadi yang Memiliki Usaha Warung Kopi di Kota Banda Aceh)
description: This research aimed to examine and analyze factors that affect willingness to pay taxes. These factors are the awareness of tax paying, knowledge and understanding of taxation regulation, and good perception of the effectiveness of the tax system.Data of this research was collected through questionnaires distribution to the taxpayer who has coffee shop business in Banda Aceh. The data were analyzed using the SPSS program to test whether the model used in this study appropriates as the model analyzed.The empirical results show that not all the above factors has influence on the willingness of taxpayers to pay taxes, only the awareness of tax paying has influence on the willingness of taxpayers. The other factors that are knowledge and understanding taxation regulation and good perception of the effectiveness of the tax system have not significant impact on the willingness to pay taxes. This research is expected to give a view to related parties that are constantly faced to the extensification and intensification of taxes about how to solve this problem. The solution requires hard work from the Tax Service Office to make socializing even harder to the taxpayers, thus increasing the knowledge and understanding of taxation regulation, also good perception of the effectiveness of the tax system. Therefore, it can help increase the willingness of taxpayers to pay taxes. Keywords: willingness to pay taxes, pay taxes awareness, knowledge and understanding of taxation regulations, a good perception of the taxation system.
creator: Rahmawaty, Rahmawaty; Dosen Fakultas Ekonomi Universitas Syiah Kuala
creator: Ningsih, Endang Surasetyo; Dosen Fakultas Ekonomi Universitas Syiah Kuala
creator: Fadhlia, Wida; Dosen Fakultas Ekonomi Universitas Syiah Kuala
source: Jurnal Telaah dan Riset Akuntansi; Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi; 202 – 215
source: 1693-3397
publisher: Program Magister Akuntansi Unsyiah
date: 2011-07-01
relation: http://jurnal.unsyiah.ac.id/TRA/article/view/592/501
format: application/pdf
language: eng
type: info:eu-repo/semantics/article
type: info:eu-repo/semantics/publishedVersion
type: Peer-reviewed Article

PENGARUH PERSEPSI PROFESI, KESADARAN ETIS DAN INDEPENDENSI AUDITOR TERHADAP KOMITMEN PROFESI AKUNTAN PUBLIK DI KOTA MEDAN
description: The objective of the research was to verify the influence of perception on profession, ethical awareness, and auditor’s independency, simultaneously and partially, on the commitment of public accountant’s profession in Medan. The data were gathered by conducting field survey, that is, by distributing questionnaires. The samples were taken by using purposive sampling technique. The data were primary data, obtained from giving 40 questionnaires to 20 public accountant offices in Medan. There were 34 obtained questionnaires which were processed. The data were analyzed by using multiple regression analysis with an SPSS 19 software program. The result of the research showed that, simultaneously (F test), the three independent variables (perception on profession, ethical awareness, and auditor’s independency) had significant influence on the commitment of public accountant’s profession. Partially, perception on profession, and auditor’s independency influenced the commitment of public accountant’s profession respectively.Keywords : Perception on Profession, Ethical Awareness, Auditor’s Independency, Commitment of Profession
creator: Putri, Rizqy Fadhlina; Universitas Sumatera Utara
creator: Maksum, Azhar; Universitas Sumatera Utara
creator: Abubakar, Erwin; Universitas Sumatera Utara
source: Jurnal Telaah dan Riset Akuntansi; Vol 6, No 2 (2013): Jurnal Telaah & Riset Akuntansi; 140-149
source: 1693-3397
publisher: Program Magister Akuntansi Unsyiah
date: 2014-06-07
relation: http://jurnal.unsyiah.ac.id/TRA/article/view/1366/1247
format: application/pdf
language: eng
type: info:eu-repo/semantics/article
type: info:eu-repo/semantics/publishedVersion
type: Peer-reviewed Article

ACTIVITY BASED COSTING (ABC) SEBAGAI PENDEKATAN BARU UNTUK MENGHITUNG ANALISIS STANDAR BELANJA (ASB) DALAM PENYUSUNAN ANGGARAN PENDAPATAN BELANJA DAERAH (APBD)
description: The system covers all areas of financial accounting activities related to the budget. Therefore, all transactions in the local government should be an adequate bookkeeping system as a supporter of regional financial accountability, until the published financial statements. Standard analysis of expenditures / costs originated from the direction of public policy and government budgets are then developed in the strategy and priority development programs and activities that have defined the local government. Furthermore, Standard Analysis Expenditure (ASB) is a standard or guideline that is used to analyze the reasonableness of the workload or cost of any program or activity conducted in a budget year. Assessment of the ASB budget includes two things: fairness, reasonableness of workload and cost. One approach that can be used to assess the reasonableness of the standard expenditure analysis is Activity Based Costing (ABC). Activity Based Costing (ABC) is the pricing of goods or the cost of the activity based budget. This means that a trigger activity costs (cost drivers) in the approach to Activity Based Costing (ABC's). Approach Activity Based Costing (ABC) is a technique for quantitatively measuring costs and performance of an activity (the cost and performance of activities) and the allocation of resources and costs, whether by operation and by administrative personnel. It is expected that using Activity Based Costing (ABC) in determining the standard analysis of expenditure will be prepared budget revenues and government spending (budget) in an efficient and effective. Keywords: Standard Analysis Expenditure (ASB), Activity Based Costing (ABC) and Local Expenditures Budget (Budget)
creator: Fadilah, Sri; Fakultas EkonomiUniversitas Islam Bandung
source: Jurnal Telaah dan Riset Akuntansi; Vol 2, No 1 (2009): Jurnal Telaah & Riset Akuntansi; 54-78
source: 1693-3397
publisher: Program Magister Akuntansi Unsyiah
date: 2009-01-01
relation: http://jurnal.unsyiah.ac.id/TRA/article/view/315/300
format: application/pdf
language: eng
type: info:eu-repo/semantics/article
type: info:eu-repo/semantics/publishedVersion
type: Peer-reviewed Article