N. Rahmah, H. Kaskoyo, Sumaryo Gito Saputro, Wahyu Hidayat
Analysis of production costs and revenues is important to reduce the risk of financial losses and increase company profits. The results of this analysis can be used as a reference in determining policies that can determine the direction of company development. However, many s mall and medium-sized enterprises (SMEs) have not done a cost and revenue analysis, which can affect the company's sustainability in the future. The objective of this study was to analyze the total production costs and revenues of an SME in a one-year production period (August 2018 – July 2019) . The study was conducted by calculating fixed costs and variable costs at Mebel Barokah 3, an SME that produces furniture based on orders. The total revenue, revenue-cost ratio (R/C), and the break even pont (BEP) were also calculated. The results showed that the total production cost was IDR 455.855.730/year and the total revenue was IDR 89.794.270/year. The value R/C reached 1,19 and the value of BEP reached IDR 211.644.908/year. The values indicated that this business was economically profitable and reached BEP at the sales of IDR 211.644.908/year. The company should consider the costs incurred, improve work efficiency, and expand the market to achieve business sustainability in the future. Keywords: furniture, income, production costs, revenue, small and medium-sized enterprise
{"title":"Cost Analysis of Furniture Production: A Case Study at Mebel Barokah 3, Marga Agung Village, Lampung Selatan","authors":"N. Rahmah, H. Kaskoyo, Sumaryo Gito Saputro, Wahyu Hidayat","doi":"10.23960/JSL28207-217","DOIUrl":"https://doi.org/10.23960/JSL28207-217","url":null,"abstract":"Analysis of production costs and revenues is important to reduce the risk of financial losses and increase company profits. The results of this analysis can be used as a reference in determining policies that can determine the direction of company development. However, many s mall and medium-sized enterprises (SMEs) have not done a cost and revenue analysis, which can affect the company's sustainability in the future. The objective of this study was to analyze the total production costs and revenues of an SME in a one-year production period (August 2018 – July 2019) . The study was conducted by calculating fixed costs and variable costs at Mebel Barokah 3, an SME that produces furniture based on orders. The total revenue, revenue-cost ratio (R/C), and the break even pont (BEP) were also calculated. The results showed that the total production cost was IDR 455.855.730/year and the total revenue was IDR 89.794.270/year. The value R/C reached 1,19 and the value of BEP reached IDR 211.644.908/year. The values indicated that this business was economically profitable and reached BEP at the sales of IDR 211.644.908/year. The company should consider the costs incurred, improve work efficiency, and expand the market to achieve business sustainability in the future. Keywords: furniture, income, production costs, revenue, small and medium-sized enterprise","PeriodicalId":17088,"journal":{"name":"Journal of Symbolic Logic","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2020-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87115471","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Community-based forest management practices var y according to biophysical and management factors . This study aimed to explain the vegetation conditions of community-based forest manage ment in Aik B ual and S e tiling village , Lombok Tengah . The study site was divided into protected forest area s (HL) in Aik B ual Village with a legal community forest permit (Aik B ual-HKm), HL in S e tiling Village with no legal community forest permit (S e tiling- N on Permit), and HL in Aik B ual Village with no legal community forest permit (Aik B ual- N on Permit). Field measurement was conducted in Ju ly 2018 by establishing 12 plots of 20 m x 20 m . Each plot consisted of subplots of 10 m x 10 m, 5 m x 5 m , and 2 m x 2 m to collect data of woody and non-woody plants with the criteria of diameter (D) as follows: D ≥ 20 cm, 10 cm ≤ D < 20 cm, 2 cm ≤ D <10 cm, and D < 2 cm with tree height of < 1,5 m, respectively . The results showed that Aik B ual-HKm, S e tiling- N on Permit and Aik B ual- N on Permit had 24, 13 and 22 species , respectively . Dominant species of vegetation at D ≥ 20 cm were Erythrina variegata and Swietenia macrophylla , at 10 cm ≤ D < 20 cm were Musa paradisiaca and Durio zibethinus , at 2 cm ≤ D < 10 cm was Coffea canephora, and at D < 2 cm were C. canephora and S. macrophylla . Vegetation diversity index (H' ) of plants at D ≥ 2 cm in Aik B ual-HKm was slightly higher (H'=1 , 78) than that in S e tiling- N on Permit (H ’ =1 , 04) and Aik B ual- N on Permit (H ’ =1 , 15) , although these are classified as moderate. The results illustrate d the possible differences of vegetation diversity in community-managed forest s with and without legal permission . Keywords: agroforestry, land tenure, protected forest, vegetation analysis
基于社区的森林管理做法因生物物理和管理因素而异。本研究旨在解释龙目县Aik B al和S e tiling村社区森林管理的植被状况。研究地点分为具有合法社区森林许可证(Aik B al- hkm)的Aik B al村森林保护区(HL)、没有合法社区森林许可证的s e tiling村森林保护区(s e tiling- N on permit)和没有合法社区森林许可证(Aik B al- N on permit)的Aik B al村森林保护区(HL)。2018年7月，通过建立12个20 m × 20 m的地块进行了现场测量。每个样地由10 m × 10 m、5 m × 5 m和2 m × 2 m的子样地组成，收集木本和非木本植物的数据，其直径(D)标准分别为:D≥20 cm、10 cm≤D < 20 cm、2 cm≤D <10 cm和D < 2 cm，树高< 1.5 m。结果表明:Aik B al- hkm、S e tiling- N on Permit和Aik B al- N on Permit分别有24种、13种和22种。D≥20 cm的优势种为赤藓和大叶甜菊，10 cm≤D < 20 cm的优势种为天堂Musa paradisiaca和zibethinus, 2 cm≤D < 10 cm的优势种为canephora Coffea canephora, D < 2 cm的优势种为canephora和S. macrophylla。海拔≥2 cm的植物多样性指数(H′= 1.78)略高于S e tiling- N on Permit (H′= 1.04)和k B ual- N on Permit (H′= 1.15)，但均为中等。结果表明，在有法律许可和没有法律许可的社区管理森林中，植被多样性可能存在差异。关键词:农林业，土地权属，防护林，植被分析
{"title":"Vegetation Condition of Community-Managed Forests in Aik Bual Village and Setiling Village, Lombok Island","authors":"M. Idris, S. Latifah, B. Setiawan","doi":"10.23960/jsl28218-229","DOIUrl":"https://doi.org/10.23960/jsl28218-229","url":null,"abstract":"Community-based forest management practices var y according to biophysical and management factors . This study aimed to explain the vegetation conditions of community-based forest manage ment in Aik B ual and S e tiling village , Lombok Tengah . The study site was divided into protected forest area s (HL) in Aik B ual Village with a legal community forest permit (Aik B ual-HKm), HL in S e tiling Village with no legal community forest permit (S e tiling- N on Permit), and HL in Aik B ual Village with no legal community forest permit (Aik B ual- N on Permit). Field measurement was conducted in Ju ly 2018 by establishing 12 plots of 20 m x 20 m . Each plot consisted of subplots of 10 m x 10 m, 5 m x 5 m , and 2 m x 2 m to collect data of woody and non-woody plants with the criteria of diameter (D) as follows: D ≥ 20 cm, 10 cm ≤ D < 20 cm, 2 cm ≤ D <10 cm, and D < 2 cm with tree height of < 1,5 m, respectively . The results showed that Aik B ual-HKm, S e tiling- N on Permit and Aik B ual- N on Permit had 24, 13 and 22 species , respectively . Dominant species of vegetation at D ≥ 20 cm were Erythrina variegata and Swietenia macrophylla , at 10 cm ≤ D < 20 cm were Musa paradisiaca and Durio zibethinus , at 2 cm ≤ D < 10 cm was Coffea canephora, and at D < 2 cm were C. canephora and S. macrophylla . Vegetation diversity index (H' ) of plants at D ≥ 2 cm in Aik B ual-HKm was slightly higher (H'=1 , 78) than that in S e tiling- N on Permit (H ’ =1 , 04) and Aik B ual- N on Permit (H ’ =1 , 15) , although these are classified as moderate. The results illustrate d the possible differences of vegetation diversity in community-managed forest s with and without legal permission . Keywords: agroforestry, land tenure, protected forest, vegetation analysis","PeriodicalId":17088,"journal":{"name":"Journal of Symbolic Logic","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2020-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89680236","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The increase in energy demand requires the search for alternative energy. One of the potential alternative energ ies is charcoal briquette that could utilize biomass waste. This study aim ed to determine the characteristics of charcoal briquettes from the waste of Areca catec h u fruit . This research used a Completely Randomized Design (CRD) with five treatments and five replications and then continued with Duncan's New Multiple Range Test (DNMRT) at a level of 5%. The treatment applied w as the composition of starch and sago adhesive with ratios of 5% : 0% (P1 ), 0% : 5% (P2 ), 3% : 2% (P3 ), 2,5% : 2,5% (P4 ), and 2% : 3% (P5 ). The result showed that the skin waste of Areca catec h u fruit could be used as raw material for charcoal briquettes. The a verage moisture content and calorific value met the minimum requirement of SNI with an average value of 3.8% and 5602.18 cal/g , respectively . The results revealed that only P1 could meet the minimum requirement of SNI for volatile content, carbon ash content, and carbon bounded content at 14.2%, 7.9%, and 77.8%, respectively . Consequently, the charcoal briquette that could meet SNI on all characteristics was using P1 ( starch adhesive 5%: s ago adhesive 0%). Keywords: Areca catechu, charcoal briquettes, sago adhesive, starch adhe si ve
能源需求的增加要求寻找替代能源。利用生物质废弃物的木炭型煤是一种潜在的替代能源。本研究旨在测定槟榔果废炭块的特性。本研究采用完全随机设计(CRD)， 5个治疗和5个重复，然后在5%的水平上继续进行Duncan's New Multiple Range Test (DNMRT)。淀粉与西米胶粘剂的配比分别为5%:0% (P1)、0%:5% (P2)、3%:2% (P3)、2.5%:2.5% (P4)和2%:3% (P5)。结果表明，槟榔果皮废弃物可作为木炭型煤的原料。平均含水率和发热量满足SNI的最低要求，平均值分别为3.8%和5602.18 cal/g。结果表明，只有P1能满足SNI对挥发分、灰分和碳界含量的最低要求，分别为14.2%、7.9%和77.8%。因此，采用P1(淀粉黏合剂5%:前黏合剂0%)制备满足SNI各项特性的炭型煤。关键词:槟榔;炭块;西米胶
{"title":"Characteristics of Charcoal Briquette from the Skin Waste of Areca catechu Fruit with Various Compositions of Adhesive Types","authors":"S. Shobar, E. Sribudiani, S. Somadona","doi":"10.23960/jsl28189-196","DOIUrl":"https://doi.org/10.23960/jsl28189-196","url":null,"abstract":"The increase in energy demand requires the search for alternative energy. One of the potential alternative energ ies is charcoal briquette that could utilize biomass waste. This study aim ed to determine the characteristics of charcoal briquettes from the waste of Areca catec h u fruit . This research used a Completely Randomized Design (CRD) with five treatments and five replications and then continued with Duncan's New Multiple Range Test (DNMRT) at a level of 5%. The treatment applied w as the composition of starch and sago adhesive with ratios of 5% : 0% (P1 ), 0% : 5% (P2 ), 3% : 2% (P3 ), 2,5% : 2,5% (P4 ), and 2% : 3% (P5 ). The result showed that the skin waste of Areca catec h u fruit could be used as raw material for charcoal briquettes. The a verage moisture content and calorific value met the minimum requirement of SNI with an average value of 3.8% and 5602.18 cal/g , respectively . The results revealed that only P1 could meet the minimum requirement of SNI for volatile content, carbon ash content, and carbon bounded content at 14.2%, 7.9%, and 77.8%, respectively . Consequently, the charcoal briquette that could meet SNI on all characteristics was using P1 ( starch adhesive 5%: s ago adhesive 0%). Keywords: Areca catechu, charcoal briquettes, sago adhesive, starch adhe si ve","PeriodicalId":17088,"journal":{"name":"Journal of Symbolic Logic","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2020-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86270220","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-04-30DOI: 10.30530/jsl.2020.04.25.1.109
Dae-seob An
{"title":"Comparative analysis of Imperative forms in Russian and Korean languages","authors":"Dae-seob An","doi":"10.30530/jsl.2020.04.25.1.109","DOIUrl":"https://doi.org/10.30530/jsl.2020.04.25.1.109","url":null,"abstract":"","PeriodicalId":17088,"journal":{"name":"Journal of Symbolic Logic","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72831953","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-04-30DOI: 10.30530/jsl.2020.04.25.1.41
S. Park
{"title":"Gender characteristics of Russian and English paremias against Korean","authors":"S. Park","doi":"10.30530/jsl.2020.04.25.1.41","DOIUrl":"https://doi.org/10.30530/jsl.2020.04.25.1.41","url":null,"abstract":"","PeriodicalId":17088,"journal":{"name":"Journal of Symbolic Logic","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81034769","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-04-30DOI: 10.30530/jsl.2020.04.25.1.135
Sangwoo Hong
{"title":"Cinema language in the film Turkish Saddle of Yusup Razykov","authors":"Sangwoo Hong","doi":"10.30530/jsl.2020.04.25.1.135","DOIUrl":"https://doi.org/10.30530/jsl.2020.04.25.1.135","url":null,"abstract":"","PeriodicalId":17088,"journal":{"name":"Journal of Symbolic Logic","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85065270","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-04-30DOI: 10.30530/jsl.2020.04.25.1.1
Lukáč Gabriel
{"title":"The Current Attempts at Writing a Slovak Historical Novel","authors":"Lukáč Gabriel","doi":"10.30530/jsl.2020.04.25.1.1","DOIUrl":"https://doi.org/10.30530/jsl.2020.04.25.1.1","url":null,"abstract":"","PeriodicalId":17088,"journal":{"name":"Journal of Symbolic Logic","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88473979","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-04-30DOI: 10.30530/jsl.2020.04.25.1.149
Vladimir Ostojic
{"title":"A Study on techniques for translating Korean cultural realities-neologisms into Russian based on the material of the “Korean-Russian Learners’ Dictionary of the National Institute of Korean Language”","authors":"Vladimir Ostojic","doi":"10.30530/jsl.2020.04.25.1.149","DOIUrl":"https://doi.org/10.30530/jsl.2020.04.25.1.149","url":null,"abstract":"","PeriodicalId":17088,"journal":{"name":"Journal of Symbolic Logic","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73396583","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-04-30DOI: 10.30530/jsl.2020.04.25.1.121
H. Nam
{"title":"The Russian impersonal transitive and its characteristics in terms of voice","authors":"H. Nam","doi":"10.30530/jsl.2020.04.25.1.121","DOIUrl":"https://doi.org/10.30530/jsl.2020.04.25.1.121","url":null,"abstract":"","PeriodicalId":17088,"journal":{"name":"Journal of Symbolic Logic","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83914355","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-04-30DOI: 10.30530/jsl.2020.04.25.1.67
M. Jovanovic
{"title":"Somе language features of Njegoš’ the Mountain Wreath","authors":"M. Jovanovic","doi":"10.30530/jsl.2020.04.25.1.67","DOIUrl":"https://doi.org/10.30530/jsl.2020.04.25.1.67","url":null,"abstract":"","PeriodicalId":17088,"journal":{"name":"Journal of Symbolic Logic","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90463855","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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