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Andriyanti, Aulidina Dwi Nur; Aulia, Masyitah

Journal of Technology and Science 2026 Fakultas Sains dan Teknologi, Universitas Teknologi Surabaya

concern for pet owners. Consequently, cat owners seek equipment that can support and simplify their daily pet care activities. However, the busy schedules of many cat owners often make it difficult for them to provide consistent care, raising concerns about the neglect of their pets. To address this issue, this study developed an automatic cat feeding system for a cat enclosure using an experimental research method. The proposed system utilizes a load cell sensor, a Real-Time Clock (RTC), a servo motor, and an ATmega16 microcontroller. The load cell sensor is employed to determine the appropriate food portion based on the cat's nutritional requirements, while the RTC controls the feeding schedule by dispensing food twice a day at predetermined times. The experimental results demonstrate that the system was successfully implemented, with the load cell measurement exhibiting an error rate of 10.71% relative to the predefined set point. Furthermore, the servo motor effectively controlled the valve mechanism, achieving a maximum opening angle of 85 degrees. Overall, the developed system performed reliably and met the expected operational objectives..

Devi Febriyanti Widia Astuti; Devi Febriyanti Widia Astuti; Kurniawan; Bangkit; Fitri Yanti

JURNAL ILMIAH KOMPUTER GRAFIS 2026 UNIVERSITAS STEKOM

This research focuses on developing an ERP application accessible through a web platform by utilizing the Laravel framework to support operational data integration within the company. The application development process adopted the Waterfall approach, which was carried out through several sequential stages including requirements identification, system design, implementation, evaluation, and maintenance. Laravel was used as the development framework and MySQL as the database management system. The findings indicate that the developed application is capable of consolidating operational information into a unified platform that can be accessed by different organizational units.

Lahagu, Nicolas; Lahagu, Nicolas Elsada; Simbolon, Leni Kartika; Lotar Mateus Sinaga

JURNAL ILMIAH KOMPUTER GRAFIS 2026 UNIVERSITAS STEKOM

Manual server administration introduces operational inefficiencies and elevated risks of human error. This study evaluated the effectiveness of server administration automation utilizing Shell scripting and Cron Job scheduling within a virtualized Linux Debian 12 environment. An experimental method compared manual execution against automated procesases based on execution duration, resource consumption, and error reduction. The findings indicated that the automated system executed backup routines within 0.043 seconds, demonstrating a 95.16% time efficiency increase compared to the manual baseline of 0.89 seconds. Automated monitoring maintained a stable resource allocation, utilizing 275 megabytes of memory and low central processing unit usage between 0.0% and 1.3%. Furthermore, automation reduced operational failures to 0%. In conclusion, this integration significantly optimizes server reliability.

Prasetyo, Hanggo Titis; Fitro Nur Hakim

JURNAL ILMIAH KOMPUTER GRAFIS 2026 UNIVERSITAS STEKOM

The tourism industry faced hyper-competition wherevisual identity became a vital asset, particularly ondigital platforms. Mbarep Tour and Travel struggledwith disintegrated visual management, resulting in alow engagement rate of 1.34 percent and significantinconsistencies in typography (70 percent). Thisresearch aimed to design an Integrated VisualIdentity System as a strategic solution for branddifferentiation. The Research and Developmentmethod was employed using a hybrid workflow thatintegrated CorelDRAW for vector precision, Geminiartificial intelligence for mascot three-dimensionalenhancement, and Canva for operational templates.The outcome was a comprehensive identity system,including refined logos, standardized typography,and a brand mascot, all codified in a GraphicStandard Manual. Post-implementation resultsshowed 100 percent effectiveness in resolving visualinconsistencies and increased the engagement rate to1.79 percent. This system successfully transformedthe brand into a more professional and competitiveentity.

Azizah, Irma Nur; Deviani Dini Nurcahyani; Rafika Meilia Sari

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

Changes in labor regulations through the Job Creation Law have brought significant changes to the employment system in Indonesia, particularly in terms of labor flexibility. This study aims to analyze labor flexibility after the implementation of the Job Creation Law from the perspective of Human Resource Management (HRM). The research method used is a qualitative approach through a literature study with thematic analysis of 16 scientific journals, books, and regulations related to labor flexibility and strategic Human Resource Management (HRM) practices. The results show that labor flexibility has positive impacts on companies in improving operational efficiency, productivity, and adaptability to market changes. However, on the other hand, such flexibility also creates several challenges, including job uncertainty, decreased job security, and reduced protection for contract and outsourced workers. From the HRM perspective, companies are required to create a balance between business interests and labor protection in order to maintain harmonious industrial relations. This study is expected to provide a more comprehensive understanding of labor flexibility as part of human resource management strategies in the post-labor deregulation era in Indonesia.

Nurcholisah Fitra; Syafrina Ulfah

VitaMedica : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

The development of Artificial Intelligence (AI) has driven significant transformation in hospital management, particularly in operational efficiency, service quality, and patient safety. This study aims to analyze the implementation of AI in hospital management based on recent scientific evidence from 2020 to 2026. The method used was a systematic review guided by the PRISMA 2020 framework. Literature was retrieved from PubMed, ScienceDirect, SpringerLink, Google Scholar, and ProQuest. From 360 identified articles, a stepwise selection process was conducted, resulting in 15 articles that met the inclusion criteria. The findings indicate that AI contributes to improved operational efficiency through patient flow optimization, operating room management, workforce scheduling, and electronic medical record management. AI also enhances service quality through predictive data analytics and supports patient safety through risk detection and early warning systems. In conclusion, AI has strong strategic potential to support modern hospital management. However, its implementation still faces several challenges, including human resource readiness, data security, algorithmic bias, system interoperability, and investment requirements. Therefore, AI implementation should be carried out in a planned, ethical manner and evaluated from a health economics perspective.

Arnelia Putri Pratiwi; Dini Selasi

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This research aims to analyze the gap between the profit-sharing principle as the normative foundation of Islamic economics and the risk management practices applied in sharia cooperatives, considering the ongoing inconsistencies in the implementation of the risk-sharing principle. The research method employs a qualitative approach thru literature study with thematic and comparative analysis techniques on relevant academic literature. The results and discussion indicate that sharia cooperatives tend to adopt a conventional risk management paradigm oriented toward institutional stability, thereby triggering the dominance of non-profit-sharing contracts and the shift of the concept of risk sharing to risk shifting in operational practices. The gap is influenced by structural factors, including limitations in managerial capacity, information asymmetry, potential moral hazard, and pressures of institutional sustainability. This study concludes that the risk management practices of sharia cooperatives do not fully reflect the principles of Islamic economics, thus necessitating a reconstruction of a more integrative and contextual risk management model. As a suggestion, sharia cooperatives need to develop a risk management framework based on risk sharing that is adaptive to operational risks without disregarding the values of justice and partnership as the main characteristics of Islamic economics.

Dea Devira Veronika; Muslimin Muslimin

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2026 Pusat Riset dan Inovasi Nasional

This research was conducted to examine the implementation of the Accurate system in recording cement purchase transactions at PT. XYZ and to evaluate its effectiveness in supporting the company's operational activities. A qualitative approach was employed, emphasizing the analysis of descriptive data in the form of words and documents. The study was carried out using a case study method to obtain an in-depth understanding of the phenomenon being investigated. During the internship period, data were collected through interviews, observations, and documentation techniques. Research shows that the Accurate system helps companies record purchases in a more organised, faster and more accurate way than the manual method using Microsoft Excel. The Accurate system can automatically record purchase invoices, business debts, suppliers and the inventory of goods. This makes the accounting department more efficient. Accurate helps to reduce the risk of recording errors and makes it easier to find transaction data. However, when it is being used, there are still several problems, such as delays in entering transaction data, mistakes when entering names or account numbers, and being unable to change invoices after a certain amount of time. To get around these problems, the company checks the transaction data again and makes sure that the recording process is more consistent. Research results show that the Accurate system is effective in PT. XYZ can help make sure that the process of recording cement purchases is effective and efficient. It can also help make sure that financial information is more accurate and joined up.

Daryaswanti, Putu Intan; Pendet, Ni Made Diah Pusparini; Remiasa, I Wayan

Jurnal Pengabdian kepada Masyarakat Wahana Usada (WUJ) 2026 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background: Non-communicable diseases (NCDs) are a leading cause of morbidity and mortality worldwide and pose a significant public health challenge in Indonesia. Indonesian Army (TNI AD) personnel are at risk of developing NCDs due to operational stress, smoking habits, unhealthy dietary patterns, sleep disturbances, and insufficient physical activity outside working hours. Health education is an effective health promotion strategy to improve awareness and encourage healthy lifestyle behaviors for NCD prevention. This community service program aimed to improve the knowledge of Indonesian Army personnel regarding the prevention of non-communicable diseases through health education. Methods: The program was conducted at the 18/YKR Combat Engineer Battalion, Gianyar, Bali, in August 2024 and involved 40 Indonesian Army personnel. The intervention consisted of preparation, health education delivered through lectures and interactive discussions, and evaluation using pre-test and post-test questionnaires to assess participants' knowledge before and after the educational session. Results: Before the intervention, 29 participants (72.5%) had fair knowledge and 11 (27.5%) had good knowledge regarding NCD prevention. Following the health education session, the number of participants with good knowledge increased to 14 (35.0%), while those with fair knowledge decreased to 26 (65.0%). Most participants also demonstrated improved post-test scores, indicating enhanced understanding of NCD risk factors and preventive measures. Conclusion: Health education effectively improved participants' knowledge regarding NCD prevention. Regular and sustainable educational programs in military settings are recommended to strengthen awareness, promote healthy lifestyle practices, and support the prevention of non-communicable diseases among Indonesian Army personnel.

Sri Adella Fitri; Salwa Assyfa Yusri; Suci Rahmadani; Viola Agnesya; Zainia Jannah +1 more

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial management of non-profit foundations in Tanah Datar Regency, particularly in Rambatan and Sungai Tarab Districts. The study employed a qualitative case study approach using semi-structured interviews with financial managers from four foundations: Yayasan SLB Az-Zahra, Yayasan Darul Ulum/Darul Hafazah, Yayasan Daarut Tahfidz Al-Sulaiman, and Yayasan Jabal Rahmah. Data were analyzed using thematic analysis to identify the level of ISAK 335 implementation and the factors affecting its adoption. The findings reveal that none of the foundations have implemented ISAK 335 in preparing their financial statements. The main obstacles include the limited availability of personnel with accounting expertise, simple bookkeeping practices focused only on cash inflows and outflows, inadequate understanding of accounting standards for non-profit entities, and dependence on a single source of operational funding. Consequently, the financial statements do not comply with applicable accounting standards, resulting in low levels of transparency, accountability, and financial information quality. This study recommends enhancing the capacity of financial managers through training, gradually adopting ISAK 335, utilizing digital bookkeeping systems, and diversifying funding sources to strengthen accountable financial governance and ensure organizational sustainability.

Nadia Anatasya; Puti Alya; Indah Nabila Vandini

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to analyze normatively and juridically whether students in private schools are entitled to free basic education based on the Constitutional Court Decision Number 3/PUU-XXII/2024. Prior to this decision, the phrase “without charging fees” in Article 34 paragraph (2) of Law Number 20 of 2003 on the National Education System was often interpreted narrowly, applying only to public schools. This interpretation created discrimination in access to education for students in private schools, particularly those from low-income families. This research employs a normative juridical method with a statute approach and case approach. Primary legal materials include the 1945 Constitution of the Republic of Indonesia, Law Number 20 of 2003 on the National Education System, and Constitutional Court Decision Number 3/PUU-XXII/2024. Secondary legal materials consist of relevant scholarly literature, books, and journals. The analysis reveals that the Constitutional Court declared Article 34 paragraph (2) of the National Education System Law conditionally unconstitutional. The phrase must be interpreted to mean that the Central and Regional Governments are obliged to guarantee the implementation of compulsory basic education without charging fees, both for educational units organized by the government (public schools) and by the community (private schools). Consequently, students in private schools have the right to obtain free basic education as a constitutional right. Private schools are still permitted to charge fees from financially capable parents, but they are obligated to provide financial relief or full fee waivers for students from economically disadvantaged families. This decision has significant juridical implications for national education financing policy, particularly the need to revise derivative regulations and allocate School Operational Assistance (BOS) and Regional BOS funds to eligible private schools. This study complements previous research, which was largely empirical and regional in scope, by providing a comprehensive national normative juridical analysis.

Excella Cleodora Lamahayu; Febrian Dwi Wijaya; Anna Triwijayati; Catharina Aprilia Hellyani

Ebisnis Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This literature review synthesizes findings from fifteen peer‑reviewed studies published between 2020 and 2026 to examine the determinants of sustainable competitive advantage in the furniture industry. The analysis reveals that green innovation, environmental performance, and market orientation interact as core drivers of competitiveness, supported by theoretical perspectives including the Resource‑Based View, Natural Resource‑Based View, Institutional Theory, Circular Economy, and Strategic Management frameworks. The review highlights how internal capabilities, regulatory compliance, and responsiveness to consumer preferences collectively shape the ability of micro, small, and medium enterprises to adapt to sustainability demands in global markets. Evidence shows that eco‑innovation practices, waste recovery strategies, and clustering models enhance efficiency and legitimacy, while indicators of green growth and brand performance provide practical tools for evaluating sustainability outcomes. The synthesis underscores that competitive advantage in this sector is not determined by isolated variables but by systemic integration across resources, operations, and market dynamics. This study contributes theoretically by consolidating fragmented insights into a coherent conceptual model and practically by offering guidance for enterprises and policymakers to foster green transformation. The findings emphasize the urgency of aligning industrial practices with ecological integrity and suggest that future research should examine cross‑country variations, longitudinal impacts, and the integration of digital technologies with sustainability strategies to strengthen the resilience of furniture enterprises in the global economy.

Muama, Nur Kholif; Suprapto, Agus; Permana, Iwan

Amphibious Journal 2026 Akademi Angkatan Laut

The rapid development of information technology has created new challenges for military organizations, including the increasing accessibility of online gambling among military personnel. This study aims to analyze the optimization of mental development programs for Indonesian Navy personnel at the Naval Academy as an effort to prevent online gambling behavior. The study employed a descriptive qualitative approach using interviews, observations, documentation, and questionnaires. Data were collected from military leaders, military police personnel, mental development officers, and Naval Academy personnel. The findings indicate that mental development programs have been implemented through religious guidance, counseling, lectures, and character-building activities, which generally receive positive responses from personnel. However, several obstacles remain, including limited participation due to operational activities, rapid technological advancement, easy internet access, and the absence of specific educational materials concerning online gambling. Factors influencing personnel involvement in online gambling include low self-control, unproductive use of leisure time, environmental influences, and personal economic problems. The study concludes that mental development can effectively prevent online gambling when implemented continuously, supported by leadership involvement, digital literacy enhancement, supervision of technology use, and specific educational materials addressing the dangers of online gambling.

Samudera, Bima Cahaya; Mukhroji, Akhmad; Widjaja , Paniai

Amphibious Journal 2026 Akademi Angkatan Laut

Humanitarian law plays a significant role in shaping military professionalism, particularly in developing leadership character that upholds human values during military operations. Marine Corps officers are frequently involved in operational assignments that directly interact with civilian populations, both in war operations and military operations other than war. Therefore, a comprehensive understanding of International Humanitarian Law is essential for supporting professional and ethical decision-making. This study aims to analyze efforts to optimize humanitarian law understanding in order to develop a humanistic character among Marine Corps officer cadets. The research employed a qualitative descriptive method using observation, interviews, documentation studies, and literature reviews. Data were collected from Marine Corps educational institutions and legal experts within the Indonesian Naval Academy. The findings indicate that humanitarian law understanding among officer cadets remains constrained by limited instructional time, insufficient practical simulations, and the need for stronger curriculum integration. However, humanitarian law significantly contributes to developing integrity, responsibility, empathy, respect for human dignity, and professionalism in military leadership. Optimization efforts can be achieved through curriculum enhancement, practical case-based learning, continuous legal education, leadership ethics training, and strengthening organizational culture. The study concludes that strengthening humanitarian law education is essential for producing professional, humanistic, and globally competent Marine Corps officers.

Muhammad Dzikryan Rifanda; Muhammad Akhlis Rizza

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Cracker pr machines are widely used in small and medium-scale food industries. However, limitations in frame design and motor speed control often result in suboptimal machine performance. This study aims to perform a redesign of the upper conveyor frame, analyze the structural strength of the frame, and evaluate the effect of using a Variable Speed Drive (VSD) inverter on improving the production capacity of a cracker printing machine.The research method includes frame redesign, load calculation, and numerical analysis using the Finite Element Method (FEM) with SolidWorks Simulation. The applied loads consist of machine component weights and operational loads. In addition, performance testing was conducted by varying the motor rotational speed controlled by the VSD inverter to determine its effect on production output.The results show that the redesigned frame has a maximum displacement of 0.18 mm, a maximum stress of 8.9 MPa, and a minimum safety factor of 31, indicating that the structure is safe and operates within the elastic region. The implementation of the VSD inverter successfully increased the machine’s production capacity from the initial condition up to 78.5 kg/h. Based on these results, it can be concluded that the frame redesign and the application of a VSD inverter are effective in improving the performance and reliability of the cracker printing machine.

Dwi Eri Yanti; Vera Surtia Bachtiar; Alfirmansyah Alfirmansyah; Ummi Jayanti

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

The governance of sand and gravel mining requires an integrated assessment of technical planning, occupational safety, environmental control, reclamation, and regulatory compliance. This study evaluated the governance of CV. Ria Bersaudara, a sand and gravel mining company located in Pasar Surulangun, Rawas Ulu District, Musi Rawas Utara Regency, using the Good Mining Practice framework. The study used a descriptive evaluative approach based on field observation, document review, indicative resource estimation, equipment productivity analysis, occupational safety and environmental risk assessment, and compliance mapping. The results show that the company has a basic legal foundation through an exploration mining permit covering 12.5 ha; however, several governance components require improvement. The indicative prospective area was approximately 2.50 ha, with an effective follow-up area of 1.80 ha and an estimated indicative resource of 21,600 m³ or 35,640 tons. Productivity analysis indicated that excavator capacity reached about 61 m³/hour, while one dump truck only transported about 10.3 m³/hour, creating a haulage bottleneck if the truck fleet is insufficient. Safety implementation was also not optimal, with personal protective equipment compliance estimated at only 55%. The study recommends validating permit documents, strengthening technical exploration data, improving drainage and sediment control, enforcing safety procedures, implementing progressive reclamation, and establishing daily operational records.

Arifin, Ridwan Kholiiful; Setyawan, Kartika Wijaya; Karyana, Rana

Amphibious Journal 2026 Akademi Angkatan Laut

The rapid development of information and communication technology has encouraged military organizations to adopt modern systems capable of supporting operational effectiveness. One of the challenges faced by the Indonesian Marine Corps is the limitation of conventional monitoring methods that still rely on voice reports through tactical radios and manual communication systems. This condition often causes delays in information delivery, inaccuracies in troop positioning data, and difficulties in controlling personnel and logistics in dynamic operational environments. This study aims to formulate a conceptual model for the utilization of a GPS Tracking System integrated with Marine Corps communication equipment to improve troop and material movement monitoring. The study employed a Research and Development (R&D) method with a descriptive qualitative approach. Data were collected through literature review, observation, interviews, questionnaires, and documentation involving operational personnel and military communication experts. The results indicate that integrating GPS Tracking Systems with communication equipment can provide real-time location information, improve command and control effectiveness, accelerate reporting processes, enhance logistics supervision, and support operational evaluations through recorded movement data. The proposed concept is expected to strengthen situational awareness, increase operational efficiency, and support mission success in future Marine Corps operations.

Saidala , Ravi Kumar; Pashayev, Amirkhan; Hasanov, Tofig

TechComp Innovations: Journal of Computer Science and Technology 2026 Pusat Riset dan Inovasi Nasional Mabadi Iqtishad Al Islami

This study explores the role of artificial intelligence in strengthening cybersecurity threat detection frameworks for next-generation network environments. The rapid expansion of cloud computing, Internet of Things ecosystems, and distributed digital infrastructures has significantly increased cybersecurity risks and operational vulnerabilities. Traditional cybersecurity systems often struggle to detect sophisticated and evolving threats due to their dependence on static detection mechanisms. Using a qualitative research approach and content analysis method, this study examines recent developments in artificial intelligence, machine learning algorithms, and intelligent cybersecurity frameworks. The findings indicate that AI-driven cybersecurity systems improve real-time threat detection, anomaly identification, automated monitoring, and predictive security analysis. Machine learning technologies such as Random Forest, Support Vector Machine, and deep learning models demonstrate strong potential for enhancing intrusion detection accuracy and reducing false positive rates. The study also identifies critical challenges related to ethical governance, privacy protection, computational complexity, and adversarial attacks in AI-based cybersecurity systems

Nur Adindha Dewi Antasary; Jumriani Jumriani; Gradina Nur Faizah

Jurnal Sains dan Teknologi 2026 Fakultas Teknik Universitas Cenderawasih

This research is motivated by the importance of implementing Standard Operating Procedures (SOP) in speed boat maintenance activities as a supporting facility for ship agency operations at PT. Sinar Pasific. The high intensity of speed boat usage makes the fleet vulnerable to damage if maintenance is not carried out regularly and according to procedures. Based on initial observations, inconsistencies in maintenance implementation, incomplete documentation, and damage to the engine, electrical systems, and hull were still found, which can disrupt company operations. This study aims to determine the implementation of SOPs, the obstacles encountered, and the efforts made to optimize speed boat maintenance at PT. Sinar Pasific. This research was conducted at PT. Sinar Pasific during the author’s Onboard Practical Training (PRADA) from August 2024 to July 2025. The research method used is a descriptive qualitative method. The data sources were obtained through direct field observation, semi-structured interviews with personnel involved in speed boat operations, and documentation studies related to fleet maintenance activities. The results show that the implementation of Standard Operating Procedures (SOP) in speed boat maintenance at PT. Sinar Pasific has been carried out but has not yet run optimally. This is indicated by inconsistent maintenance schedules, lack of supervision, and incomplete maintenance documentation. In addition, several problems were still found, such as damage to the engine, electrical systems, and speed boat hulls, which can hinder company operations. To overcome these obstacles, the company has made efforts by improving discipline in SOP implementation, conducting regular supervision and evaluation, improving maintenance documentation, and increasing technicians’ understanding of the importance of preventive maintenance so that speed boat conditions are maintained and operational activities run smoothly.

Carla Lovely Laurisa; Shafa Dhiya Ulhaq; Rifky Rifai; Nurjannah Nurjannah

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to design a liquid dish soap made from lerak fruit (Sapindus rarak DC.) as an environmentally friendly alternative to synthetic chemical-based soaps. Lerak fruit was selected due to its high saponin content, which functions as a natural surfactant capable of producing foam and removing grease. This research integrates three courses: Product Design and Development using the Quality Function Deployment (QFD) method with House of Quality (HOQ) to identify consumer needs; Work Measurement Analysis using Operation Process Charts (OPC) to design the production process; and Cost Estimation Analysis using the full costing method to calculate production costs and determine the selling price. Results show that the best product concepts are Concept 4 and Concept 8, characterized by natural lerak surfactant, active ingredient concentration above 15%, pH of approximately 6, citrus/lemon scent, and pump bottle packaging. The production process consists of preparation, mixing, boiling, addition of thickener, cooling, pressing, filtering, and packaging, with a total production time of 142.05 minutes for two 500 ml products. Total production cost is Rp65,184, with a cost of goods sold (COGS) of Rp32,592 per unit and a selling price of Rp34,000 per unit.