Analisis Titik Pulang Pokok USAha Furniture Rotan Pada Industri Irma Jaya Di Kota Palu

Penelitian ini bertujuan untuk mengetahui berapa besarbiaya produksi yang digunkan oleh Industri Irma Jaya, mengetahui penerimaan yang diperoleh dalam kurun waktu satu bulan, mengetahui besarnya produksi yang dihasilkan dan biaya yang dikeluarkan untuk mencapai titik pulang pokok dan untuk mengetahui Margin of Safety pada Industri Irma Jaya agar tetap memperoleh laba.Responden dalam penelitian yakni pimpinan dan tenaga kerja Industri Irma Jaya.Data yang digunakan dalam penelitian ini terdiri atas data primer dan data skunder.Analisis yang digunakan yaitu analisis titik pulang pokok. Hasil analisis menunjukkan bahwa analisis titik pulang pokok untuk produk kursi mersi adalah 1 set dengan harga Rp 596.131,52/set, penerimaannya sebesar 5.691.315,15 total biayanya sebesar Rp 5.691.315,15 Margin of Safety (MoS) untuk produk kursi mersi adalah 90%, sedangkan hasil analisis titik pulang pokok untuk produk kursi keong adalah 2 set dengan harga Rp 531.760,695/set, penerimaannya sebesar Rp 10.635.213,80 dan total biayanya sebesar Rp 10.635.213,80 dan Margin of Safety (MoS)untuk produk kursi keong adalah 90%

Analisis Titik Pulang Pokok USAha Budidaya Lebah Madu “Jaya Makmur” di Desa Jono Oge Kecamatan Sigi Biromaru Kabupaten Sigi

This research was supposed to know amount of acquired profit and expended cost, to know a number of manufactured products and acquired income at breaking event point, and to know margin of safety therefore honey bee farming “Jaya Makmur” still got some profits. This research was coducted at honey bee farming “Jaya Makmur” in Jono Oge village, District of Sigi Biromaru, and Regency of Sigi on June to July 2015. Respondens are consisted of two person; they are the owner and the employee of honey bee farming “Jaya Makmur” were: (1) the acquired incomes of honey bee farming “Jaya Makmur” were: (a) for product of honey 850mg in amount of IDR 2.860.000/mount with production cost IDR 1.684.267/mount which generated profit in amount of IDR 1.175.733/mount. (b) for product of honey 400mg in amount of IDR 3.055.000/mount with production cost IDR 1.699.130/mount which generated profit in amount of IDR 1.355.870/mount. (2) the break event point for product of honey 850mg were achieve at production volume in total number 111 bottles with the price in amount of IDR 130.000/bottle, thus, the value of acquired income was IDR 1.430.000/mount. The break event point for product of honey 4050mg were achieve at production volume in total number 23 bottles with the price in amount of IDR 65.000/bottle the value of acquired income was IDR 1.495.000/mount. (3) margin of safety for product of honey 850mg was amount of 50.00% and for product of honey 450mg was in amount of 51.06%, which meant the maximum limited distance of decreasing sell of the second selling product was in ratio of MoS, therefore during the selling product was not decreased more than ratio MoS that meant this cultivation receive some profit

Rentabilitas Usaha pada Industri Bawang Goreng Sal-Han di Kota Palu Sulawesi Tengah

Kebijakan pembangunan pertanian di Indonesia saat ini diarahkan pada modernisasi yang bertujuan untuk meningkatkan hasil dan mutu produksi dalam rangka peningkatan pendapatan sekaligus peningkatan taraf hidup masyarakat. Salah satu komoditi andalan khususnya di Kota Palu yang diharapkan dapat meningkatkan pendapatan petani adalah komoditi bawang merah lokal Palu. Hasil olahan bawang merah lokal Palu dikenal dengan produk bawang goreng Palu yang memiliki kekhasan cita rasa tersendiri sehingga produk ini berbeda dengan bawang goreng hasil daerah lain. Tujuan dari penelitian ini ialah untuk mengetahui besarnya pendapatan bawang goreng Sal-Han di Kota Palu dari kesuluruhan modal yang digunakan dan untuk mengetahui besar kecilnya angka rentabilitas ekonomi dan rentabilitas modal sendiri pada industri bawang goreng Sal-Han, berdasarkan penambahan modal pinjaman. Penelitian ini dilaksanakan pada industri bawang goreng Sal-Han di Kota Palu. Pengambilan sampel dilakukan dengan sengaja (Purpossive) dalam hal ini industri bawang goreng Sal-Han. Data yang dikumpulkan adalah data primer dan data sekunder. Analisis yang digunakan adalah analisis penyusutan, analisis pendapatan dan analisis rentabilitas. Hasil penelitian menunjukan bahwa penambahan modal pinjaman sebesar Rp 100.000.000 dengan tingkat bunga 19,6% pertahun, industri bawang goreng Sal-Han memperoleh nilai rata-rata rentabilitas ekonomi sebesar 40,65%, artinya bahwa setiap penambahan modal sebanyak Rp 100 akan menghasilkan keuntungan sebesar Rp 40,65,-, sementara nilai rentabilitas modal sendiri menghasilkan nilai rata-rata sebesar 41,31%, hal ini berarti setiap penambahan Rp 100 akan mengahasilkan keuntungan sebesar Rp 41,31,-

Palette: Image-to-Image Diffusion Models

This paper develops a unified framework for image-to-image translation based on conditional diffusion models and evaluates this framework on four challenging image-to-image translation tasks, namely colorization, inpainting, uncropping, and JPEG restoration. Our simple implementation of image-to-image diffusion models outperforms strong GAN and regression baselines on all tasks, without task-specific hyper-parameter tuning, architecture customization, or any auxiliary loss or sophisticated new techniques needed. We uncover the impact of an L2 vs. L1 loss in the denoising diffusion objective on sample diversity, and demonstrate the importance of self-attention in the neural architecture through empirical studies. Importantly, we advocate a unified evaluation protocol based on ImageNet, with human evaluation and sample quality scores (FID, Inception Score, Classification Accuracy of a pre-trained ResNet-50, and Perceptual Distance against original images). We expect this standardized evaluation protocol to play a role in advancing image-to-image translation research. Finally, we show that a generalist, multi-task diffusion model performs as well or better than task-specific specialist counterparts. Check out https://diffusion-palette.github.io for an overview of the results

Hypertriglyceridemia and Recurrent Pancreatitis following Splenectomy

Hyperlipoproteinemia represents a constellation of clinical syndromes that frequently includes hypertriglyceridemia. Because of the degree of elevation in the triglyceride levels frequently seen in these syndromes, they are associated with complications not generally observed among those patients with essential hypertriglyceridemia, including as in this case report, recurrent pancreatitis. Here, we present a case of a patient with hyperlipoproteinemia who developed acute worsening of his hypertriglyceridemia and onset of acute panceatitis that became recurrent following elective splenectomy for suspected lymphoma. In particular, we discuss the dietary management of hypertriglyceridemia which significantly reduced the number of episodes of acute pancreatitis in this patient

Delta excitation in K^+-nucleus collisions

We present calculations for \Delta excitation in the (K^+,K^+) reaction in nuclei. The background from quasielastic K^+ scattering in the \Delta region is also evaluated and shown to be quite small in some kinematical regions, so as to allow for a clean identification of the \Delta excitation strength. Nuclear effects tied to the \Delta renormalization in the nucleus are considered and the reaction is shown to provide new elements to enrich our knowledge of the \Delta properties in a nuclear medium.Comment: 11 pages, 6 figures, LaTe

Human RECQL5β stimulates flap endonuclease 1

Human RECQL5 is a member of the RecQ helicase family which is implicated in genome maintenance. Five human members of the family have been identified; three of them, BLM, WRN and RECQL4 are associated with elevated cancer risk. RECQL1 and RECQL5 have not been linked to any human disorder yet; cells devoid of RECQL1 and RECQL5 display increased chromosomal instability. Here, we report the physical and functional interaction of the large isomer of RECQL5, RECQL5β, with the human flap endonuclease 1, FEN1, which plays a critical role in DNA replication, recombination and repair. RECQL5β dramatically stimulates the rate of FEN1 cleavage of flap DNA substrates. Moreover, we show that RECQL5β and FEN1 interact physically and co-localize in the nucleus in response to DNA damage. Our findings, together with the previous literature on WRN, BLM and RECQL4’s stimulation of FEN1, suggests that the ability of RecQ helicases to stimulate FEN1 may be a general feature of this class of enzymes. This could indicate a common role for the RecQ helicases in the processing of oxidative DNA damage

ERP systems introduction and internal auditing legitimacy: An institutional analysis

In this paper, the authors examine how the internal audit function (IAF) maintains its legitimacy when enterprise resource planning (ERP) systems are introduced. This work centers on an in-depth case study of a multinational bank and finds that ERP systems impose an institutional logic of control based on interlinked assumptions. These assumptions motivate changes in the practice and structure of the IAF to become an integrated and comprehensive function to maintain its legitimacy