Peranan Anggaran Biaya Produksi Sebagai Alat Pengendalian Biaya Produksi Pada PT Yudhistira Ghalia Indonesia - Bogor

Abstract

Budgeting of production costs is very useful as a tool to find out and predict the costs of production process in order that any surplus or deficiency of the production components can be avoided. As a result, carrying out performance measurement for cost control becomes more simple and eventually the goal is achieved.
 The purpose of this study is to determine the role of the production cost budget as a means of controlling production costs. The data used in this research are gained from the interviews with relevant authorities and direct observation to record the budget and the realization of production costs in 2018 and 2019. Analysis of the difference in costs is conducted at PT Yudhistira Ghalia Indonesia using qualitative methods.
 The results of the research is obtained by comparing the budgeted costs with costs realization. The control of production costs can be done optimally. However, the company does not have factory’s overhead costs budget that distinguishes between fixed overhead costs with variables. It is also found out that there are deviations in direct labor costs resulting from the increased spending due to the hiring of new employees.
 
 
 Key words : Production Cost Budget and Cost Control

Kay Mander and Mardi and the Monkey (1953): Woman’s Agency, Children Film, and Transnational Film Production in Indonesian Cinema

“…Discrimination toward Mander due to her gender were not only started in England during the 1940s, see Easen [21], but also became escalated after during the Cold War when the film industry canceled her involvement due to her leaning toward the left, see Carroll [19]; Project [18]. Even though Pane [6] already supported the transnational film collaboration in seeing the development of Indonesian cinema, but the dominant discourse as offered by Biran [2] who stated that only film made by the native to the native could be considered as film nasional escalated the elimination of Mander's agency and film. This article is not only showing process and the agency of Kay Mander film scene shows that in the early 1950s, but also showing the Indonesian film scene that was open for filmmakers and woman outside the country.…”

“…Other aspect that didn't explored in the writing of the history of Indonesian cinema is the transnational film production occurred during Sukarno regime. According to Pane [6] the characteristics of Indonesian cinema are its acculturatie, on how film production combining the story from the East and technology from the West, and the transnational film production. Pane stated that the roots of Indonesian cinema, especially on film production, is that the filmmakers were not limited from native only, as suggested by the discourse in early 1950s.…”

“…Pane stated that the roots of Indonesian cinema, especially on film production, is that the filmmakers were not limited from native only, as suggested by the discourse in early 1950s. Pane used Loetoeng Kasaroeng (L. Heuveldrop and G. Krugers, 1926) that became the pilot project, a collaboration between Eurasian filmmakers and natives crews in Dutch East Indies [6]. Pane's attempt to formulate Indonesian cinema through acculturatie is similar to what Shaw [7] schemed on the transnational cinema, especially in the category of the modes of production, distribution and exhibition.…”

Kualitas Fisik Pelet Ransum Kelinci yang Mengandung Berbagai Tingkat Trichanthera gigantea

“…Ransum atau pelet yang perbedaan berat jenis setiap komponennya cukup besar maka campuran dari komponen ini tidak stabil dan cenderung mudah terpisah kembali (Khalil, 1999). Kepadatan pelet dapat mempengaruhi berat dan volume pelet, jika pelet padat maka volume akan lebih kecil dari pada berat pelet tersebut, sehingga berat jenis pelet akan semakin tinggi dan akan memudahkan penanganan dan penyimpanan pelet (Retnani, 2011).…”