Penelitian bertujuan untuk menganalisis pendapatan dan R/C-ratio dan menganalisis aspek finansial payback period (PP), net present value (NPV), profitabilitas indeks (PI), internal rate of return (IRR) dan avarange rate of return (ARR). Penelitian ini dilaksanakan pada usaha roti cipta usaha (KUB IK) di Kelurahan Anreapi, Kecamatan Anreapi, Kabupaten Polewali Mandar yang dilaksanakan pada bulan Mei sampai Agustus 2019. Populasi dari penelitian ini adalah pimpinan dan seluruh karyawan KUB IK Cipta Usaha dan sampel yang digunakan penelitian ini yaitu menggunakan metode sensus yaitu teknik penentuan sampel dengan pertimbangan tertentu. Hasil penelitian menunjukkan jumlah produksi pertahun yang dihasilkan yaitu 52.046 buah dengan harga Rp 3.000/bungkus. Penerimaan Usaha Roti Lembut sebesar yaitu Rp 156.138.000/pertahun yang dihasilkan dengan total biaya Rp 94.682.698/pertahun. Sehingga pendapatan pertahun yaitu sebesar Rp 61.455.302 dengan R/C-ratio sebesar 1,65 yang berarti usaha layak dikembangkan. Analisis kelayakan usaha Roti Lembut layak diusahakan, dimana nilai NPV yaitu sebesar Rp 113.817.437,618 dengan diskon faktor 15%. IRR sebesar 37,006% yang berarti NPV akan mengalami keseimbangan atau untung atau rugi pada usaha dengan suku bunga tersebut dan usaha ini layak dikembangkan karena lebih besar dari suku bunga yang digunakan. Payback period atau pengembalian investasi yaitu 3 tahun 3 bulan 9 hari dengan jangka waktu cukup cepat untuk usaha. PI sebesar 1,23 yang berarti layak karena lebih dari 1 dan ARR sebesar 59% potensi pengembalian investasi.

Cellulose plays an important role in the carbon cycle in nature and is the largest compound. This study aimed to isolate, to characterize and to determine actinobacteria that capable of producing cellulases. The sampling method in this study was carried out by purposive sampling at the outlet point of aeration pond of the wastewater treatment plant (IPAL) from palm oil waste station of PT. Teupin Lada. Isolation of actinobacteria was carried out on Humic Acid Vitamin b Agar (HVA), morphological characterization was carried out on Yeast Malt Agar (YMA), Yeast Starch Agar (YSA), Oatmeal Agar (OA), and microscopic characterization of actinobacteria and measuring the diameter of the clear zone formed on Carboxymethyl Cellulose (CMC) medium using the indicator Congo Red. Eight isolates were obtained from the isolation. Of the 8 isolates obtained, 7 of them were able to produce cellulase enzymes which were measured based on the clear zone formed in the test Congo Red on Carboxymethil Cellulose (CMC), and one isolate did not show any clear zones. The highest value of Cellulolytic Index (IS) was obtained from isolate ATLS-05, namely 8.38 mm. HIGHLIGHTS Cellulose plays an important role in the carbon cycle in nature and is the largest compound The high waste load especially palm oil mill effluent (Elaeis guineensis) or known as Palm Oil Mill Effluent(POME) could cause various problems for the environment and society. POME is wastewater from the palm oil industry, which is one of the most polluting agro-industrial wastes Actinobacteria are one of the soil microbes which have the greatest abundance and play an important role in the decomposition process. One of the roles of soil microbes is too degrading cellulose GRAPHICAL ABSTRACT

Pengaruh ukuran saringan dan konsentrasi gula terhadap sifat fisika kimia konsentrat sari buah kundur (Benincasa hispida (Thunb.) Cogn) The Effect of filter size and sugar concentration on the physicochemical properties of kundur (Benincasa hispida (Thunb.) Cogn) fruit juice concentrate

Science is an important field of study to support science and technology. Many efforts have been made to improve the quality of education such as curriculum change, teacher competency improvement to stimulate student activities and the provision of learning resources. One that can be implemented to improve the quality of education through increased student activity is to multiply the source of learning such as LKS. This study aims to determine the increase in student learning activities using student activity sheets on IX-2 class IX-2 SMPN 32 Padang. Research includes classroom action research. From the data analysis, it can be concluded that there is an increase of student activity on the subject of Science class VII SMPN 32 Padang using Student Activity Sheet.