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This research is an analysis of maximizing profits at UD SUMBERWARAS using a simplex method linear programming analysis tool via the POM QM for Windows V5 application and carrying out manual calculations. The type of data used in this research is qualitative and quantitative data. The results obtained are H1 which states "The optimum amount of baby swaddle production at UD SUMBERWARAS produces 4,500 boxes of baby swaddles A, 4,000 boxes of baby swaddles B and 4,000 boxes of baby swaddles" and H2 which states "The maximum amount of profit obtained by UD SUMBERWARAS in Karanganyar amounting to Rp. 1,300,000,000” is not proven.

This research was conducted on the Effect of Performance Allowances on Motivation and Job Satisfaction of PAUD Teachers in Tenjolaya village. This research was conducted by interviewing each PAUD institution. With the results stating that allowances are very important for PAUD teachers because the small salary and very large amount of work makes the existing teachers overwhelmed so as to create high motivation. By providing performance allowances, PAUD teachers in this area have high motivation and enthusiasm for work.       Abstrak. Penelitian ini dilakukan pada Pengaruh Tunjangan Kinerja terhadap Motivasi dan Kepuasan Kerja Guru PAUD yang berada di desa Tenjolaya. Penelitian ini dilakukan dengan wawancara setiap Lembaga PAUD. Dengan hasil yang menyatakan bahwa  tunjangan sangat penting bagi guru PAUD dikarenakan Gaji yang sedikit dan tugas yang sangat banyak membuat para guru yang ada kewalahan sehingga untuk menciptakan motivasi yang tinggi. Dengan di adakan Tunjangan kinerja maka guru PAUD di wilayah ini memiliki motivasi yang tinggi dan semangat untuk bekerja.   Kata kunci: Pengaruh,Motivasi,Tunjangan, Kepuasan Kerja