HARGA POKOK PRODUKSI DAN RUGI LABA PADA AGROINDUSTRI PENGOLAHAN EMPING JAGUNG, MARNING JAGUNG DAN JAGUNG RASA UDANG

This study aims to: 1) fi nd out the production process of Corn into Chips Corn, Marning Corn, and Shrimp-Falvoured Corn, 2) calculate the costs of goods manufactured, and 3) calculate the income of IRT “X”. The data collection was carried out in March-April, 2018. However, the data analysis was done using the data from March 2018 only. The data analysis used descriptive analysis , cost of goods manufactured analysis using Full Costing method, and income statement analysis. The result of data analysis revealed that 1) the  roduction process of corn into Chips Corn began with corn cleansing, boiling, steaming, fl attening, drying, seasoning, re-drying, frying, and then packaging according to the size. The production process of corn into Marning Corn was: corn cleansing, boiling, washing, re-boiling, drying, sifting, frying, seasoning, and then packaging. Whereas, the production process of Shrimp-Flavoured Corn was: cleansing, boiling, frying, seasoning, and the packaging in accordance to the size, 2) Cost of Goods Manufactured of Chips Corn, Marning Corn, and Shrimp-Flavoured Corn in IRT “X” was Rp 9.567.075,- Rp 9.606.954,- and Rp 20.466.902,-. and3) Income earned by IRT “X” in period of March 2018 was Rp 19.498.075,-. The highest income constribution (52.12%) was earned from Shrimp-Flavoured Corn Production, followed by Chips Corn (29.48%), and lastly Marning Corn (18,40%). The increased production of Shrimp-Flavoured Corn needed to be considered for more than 50% income earned from this product ABSTRAKPenelitian ini bertujuan untuk: 1) mengetahui proses pengolahan Jagung menjadi Emping jagung, Marning jagung, dan Jagung Rasa Udang, 2) menghitung besarnya Harga Pokok Produksi yang dikeluarkan, dan 3) menghitung Rugi Laba yang di peroleh IRT “X”. Pengumpulan data dilakukan pada bulan Maret-April 2018. Namun, data yang dianalisis adalah data periode Bulan Maret 2018 saja. Analisis data dilakukan dengan menggunakan analisis deskriptif, analisis Harga Pokok Produksi dengan Metode Full Costing, dan analisis Laporan Rugi Laba. Hasil penelitian menunjukkan bahwa proses pengolahan jagung menjadi Emping Jagung dimulai dari pembersihan jagung, perebusan, pengukusan, pemipihan, penjemuran, pemberian bumbu, penjemuran kembali, penggorengan, dan selanjutnya dikemas sesuai ukuran. Proses pengolahan jagung menjadi Marning Jagung adalah: pembersihan jagung, perebusan, pencucian, perebusan kembali, penjemuran, pengayakan, penggorengan, pemberian bumbu, dan pengepakan. Sedangkan, proses pengolahan Jagung Rasa Udang adalah: pembersihan, perebusan, penggorengan, pemberian bumbu, dan selanjutnya dikemas sesuai ukuran, 2) Harga Pokok Produksi Emping Jagung, Marning Jagung, dan Jagung Rasa Udang di IRT “X” adalah Rp 9.567.075,-, Rp 9.606.954,-, dan Rp 20.466.902,-, dan 3) Laba IRT “X” pada periode Maret 2018 adalah Rp 19.498.075,-. Kontribusi laba terbesar (52,12%) diproleh dari produk Jagung Rasa Udang, selanjutnya Emping Jagung (29,48%), dan Marning Jagung (18,40%).Peningkatan produksi Jagung Rasa Udang perlu dipertimbangkan mengingat lebih dari 50% laba diperoleh dari produk ini. &nbsp

A new orally bioavailable dual adenosine A2B/A3 receptor antagonist with therapeutic potential.

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Solubility-Driven Optimisation of Phosphodiesterase-4 Inhibitors Leading to a Clinical Candidate

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