This study is an applied research which aims to calculate the unit cost per service activity output at the UIN Imam Bonjol Padang Postgraduate program using the Activity Based Costing method, and compare the results of the unit cost calculation for each of the current Imam Bonjol UIN BLU service rates and provide recommendations for evaluation of rates relevant to UIN Imam Bonjol Padang's current condition. It is hoped that this research can provide valuable input so that service rates that are relevant to the development of Imam Bonjol Padang UIN can be applied and can be one of the references for calculating service rates in order to increase the level of efficiency and effectiveness of State financial management. The research design used is quantitative descriptive method. The data used in this study are secondary data in the form of budget data and expenditure expenditures released for each service activity. The results showed that almost the entire unit cost of service in the UIN Imam Bonjol Padang Postgraduate program turned out to be higher than the applicable rate (underrated). This shows that BLU UIN Imam Bonjol Padang's service rates is no longer relevant. UIN Imam Bonjol Padang needs to evaluate service rates in order to optimize financial management, so BLU services can be further improved.
Variability of yield could be measured during harvesting, data could be used to evaluate management of the field and provide useful information for planning fertilizer applications for the next coming season. Measurement of cutting width is a one of parameter to get the instantaneous yield. In order to obtain an accurate instantaneous yield when harvesting rice, a proper cutting width measurement method is needed during the harvesting process. This research aim is to develop real time of cutting width during system using US-100 ultrasonic sensor on a mini combine harvester. The developed system comprises a cutting width sensor, GPS receiver and a computer installed with customized software, which, when assembled on a local rice combine. The performance of the developed system was evaluated that the sensor is working well to measure real time of cutting width during operation with a value of R2 = 1. The system also provides the variability map of the cutting width within the field.
Lima Puluh Kota Regency is one of the largest orange producing areas in West Sumatra. The common method for calculating the volume of fruit can be done manually with the water displacement method using a measuring cup filled with water then the fruit is put into, so the amount of spilled water is called an overflow which is equal to the volume of the fruit. This identification method will cause the quality of the fruit to be damaged due to immersion in the water (3). To overcome the shortcomings of this method, it is necessary to have a technology like digital image processing that is able to determine the volume and mass of fruit objectively without damaging the quality of the fruit. Digital image processing is an optical data recording system in the form of photos, analog in the form of video signals such as images on a television monitor which are directly stored on a magnetic tape. The purpose of this research is to estimate the weight and volume of orange using digital image processing technology. In this study, the oranges used were 3 levels of quality standard. The results obtained in this research are manual weight validation and weights using digital images with the coefficient of determination R2 = 0.9705, manual volume validation and volume using digital images obtained R2 = 0.9792. This shows that the program designed can estimate the volume and weight of oranges accurately.
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