Analisa Biaya Tetap Dan Variabel Pada Penetapan Harga Pokok Sewa Apartemen Di YOGYAKARTA

Yogyakarta adalah salah satu kota yang banyak di datangi mahasiswa untuk melanjutkan pendidikan. Sebagian besar mahasiswa yang melanjutkan pendidikan di kota ini tinggal untuk sementara yaitu selama masa pendidikan mereka. PT Jogjakarta Artha Makmur melihat masalah ini sebagai peluang untuk berinvestasi, maka dari itu PT Jogjakarta Artha Makmur membangun sebuah apartemen yang bernama Student Castle Apartement. Dalam membangun sebuah apartemen jelas ada biaya-biaya yang dikeluarkan. Biaya-biaya yang dikeluarkan untuk membangun apartemen ini harus dikembalikan dengan harga pokok sewa, oleh sebab itu biaya tetap dan biaya variabel akan mempengaruhi harga pokok sewa. Tujuan Tugas Akhir ini untuk mengetahui berapa harga pokok sewa untuk setiap tipe per unit per tahun pada Student Castle Apartement berdasarkan simulasi keuntungan yang ditetapkan. Penetapan harga pokok sewa dilakukan menggunakan metode analisa titik impas melalui analisa biaya tetap dan biaya variabel dari rencana investasi dengan margin keuntungan yang ditetapkan yaitu 10%, 20%, dan 30% pada setiap tipe per unit per tahun. Dari hasil analisa yang dilakukan, didapatkan harga pokok sewa tipe studio dengan margin profit 10% adalah Rp 20,600,157.72 /unit/tahun, margin profit 20% harga pokok sewanya adalah Rp 22,472,899.33/unit/tahun dan margin profit 30% harga pokok sewanya adalah Rp 24,345,640.94/unit/tahun. Tipe Studio Deluxe dengan margin profit 10% harga pokok sewanya adalah 24,250,092.90/unit/tahun, margin profit 20% harga pokok sewanya adalah Rp 26,454,645.80/unit/tahun dan margin profit 30% harga pokok sewanya adalah Rp 28,659,200.70/unit/tahun. Tipe 1BR dengan margin profit 10% harga pokok sewanya adalah Rp 39,986,855.31/unit/tahun, margin profit 20% harga pokok sewanya adalah Rp 43,622,023.98/unit/tahun dan margin profit 30% harga pokok sewanya adalah Rp 47,257,192.64/unit/tahun. Dan tipe 2BR dengan margin profit 10% maka harga pokok sewanya adalah Rp 53,583,341.60/unit/tahun, margin profit 20% maka harga pokok sewanya adalah Rp 58,454,554.47/unit/tahun dan margin profit 30% maka harga pokok sewanya adalah Rp 63,325,767.34/unit/tahun

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Not AvailableRainfed Inceptisol soils, despite their agricultural potential, pose serious problems,including soil erosion, low fertility, nutrient imbalance, and low soil organic matter,and ultimately lead to poor soil quality. To address these constraints, two long-termexperiments were initiated to study conservation agricultural practices, comprising conventional and low tillage as well as conjunctive use of organic and inorganic sources of nutrients in Inceptisol soils of Agra center of the All-India Coordinated Research Project for Dryland Agriculture (AICRPDA). The first experiment included tillage and nutrient-management practices, whereas the second studied only conjunctive nutrient-management practices. Both used pearl millet (Pennisetum americanum (L.) Linn) as test crop. These experiments were adopted for soil quality assessment studies at 4 and 8 years after their completion, respectively, at the Central Research Institute for Dryland Agriculture (CRIDA), Hyderabad, India. Soil quality assessment was done by identifying the key indicators using principal component analysis (PCA), linear scoring technique (LST), soil quality indices (SQI), and relative soil quality indices (RSQI). Results revealed that most of the soil quality parameters were significantly influenced by the management treatments in both the experiments. In experiment 1, soil quality indices varied from 0.86 to 1.08 across the treatments. Tillage as well as the nutrient-management treatments played a significant role in influencing the SQI. Among the tillage practices, low tillage with one interculture + weedicide application resulted in a greater soil quality index (0.98) followed by conventional tillage + one interculture (0.94), which was at par with low tillage + one interculture (0.93). Among the nutrient-management treatments, application of 100% organic sources of nutrients gave the greatest SQI of 1.05, whereas the other two practices of 50% nitrogen (N) (organic) + 50% (inorganic source) (0.92) and 100% N (inorganic source) (0.88) were statistically at par with each other. The various parameters that emerged as key soil quality indicators along with their percentage contributions toward SQI were organic carbon (17%), exchangeable calcium (Ca) (10%), available zinc (Zn) (9%), available copper (Cu) (6%), dehydrogenase assay (6%), microbial biomass carbon (25%) and mean weight diameter of soil aggregates (27%). In experiment 2, SQI varied from 2.33 to 3.47, and 50% urea + 50% farmyard manure (FYM) showed the greatest SQI of 3.47, which was at par with 100% RDF + 25 kg zinc sulfate (ZnSO4) (3.20). Under this set of treatments, the key soil quality indicators and their contributions to SQI were organic carbon (19%), available N (20%), exchangeable Ca (3%), available Zn (4%) and Cu (17%), labile carbon (20%), and mean weight diameter of soil aggregates (17%). The quantitative relationship established in this study between mean pearl millet yields (Y) and RSQI irrespective of the management treatments for both the experiments together could be quite useful to predict the yield quantitatively with respect to a given change in soil quality for these rainfed Inceptisols. The methodology used in this study is not only useful to these Inceptisols but can also be used for varying soil types, climate, and associated conditions elsewhere in the world.Not Availabl

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Not AvailableRainfed Inceptisol soils, despite their agricultural potential, pose serious problems, including soil erosion, low fertility, nutrient imbalance, and low soil organic matter, and ultimately lead to poor soil quality. To address these constraints, two long-term experiments were initiated to study conservation agricultural practices, comprising conventional and low tillage as well as conjunctive use of organic and inorganic sources of nutrients in Inceptisol soils of Agra center of the All-India Coordinated Research Project for Dryland Agriculture (AICRPDA). The first experiment included tillage and nutrient-management practices, whereas the second studied only conjunctive nutrient-management practices. Both used pearl millet (Pennisetum americanum (L.) Linn) as test crop. These experiments were adopted for soil quality assessment studies at 4 and 8 years after their completion, respectively, at the Central Research Institute for Dryland Agriculture (CRIDA), Hyderabad, India. Soil quality assessment was done by identifying the key indicators using principal component analysis (PCA), linear scoring technique (LST), soil quality indices (SQI), and relative soil quality indices (RSQI). Results revealed that most of the soil quality parameters were signifi- cantly influenced by the management treatments in both the experiments. In experiment 1, soil quality indices varied from 0.86 to 1.08 across the treatments. Tillage as well as the nutrient-management treatments played a significant role in influencing the SQI. Among the tillage practices, low tillage with one interculture + weedicide application resulted in a greater soil quality index (0.98) followed by conventional tillage + one interculture (0.94), which was at par with low tillage + one interculture (0.93). Among the nutrient-management treatments, application of 100% organic sources ofNot Availabl

Lymphoepithelial Cyst of the Pancreas: A Rare Case Report and Review of Literature

Lymphoepithelial cysts are rare pancreatic lesions of undetermined pathogenesis. The literature on this entity is limited to case reports or small series. We describe a case of 66 year male, incidentally diagnosed as lymphoepithelial cyst of pancreas that was managed by enucleation. This is the first case report of lymphoepithelial cyst from India. An extensive Medline search was carried out for lymphoepithelial cyst of pancreas. Till date less than 100 cases were identified in available literature. All these cases (including our case) were analyzed. This entity has uniform and distinctive clinicopathological features. About half of the reported cases were asymptomatic with most of the lesions diagnosed incidentally. Majority of patients presents with non-specific symptoms making preoperative diagnosis difficult. Lymphoepithelial cyst of the pancreas is a rare benign lesion, which is difficult to diagnose preoperatively. High index of suspicion and preoperative fine needle aspiration cytology may help in making diagnosis and avoiding surgery in asymptomatic patients