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Andri Wijaya Panjaitan; Marzuti Isra; Muhammad Hafizon Fatoni; Putri Fazirah Rahman; Petrus Watcahya Pemilulius +2 more

Jurnal Riset Rumpun Ilmu Tanaman 2025 Pusat riset dan Inovasi Nasional

oil palm plantations are one of Indonesia's leading agricultural sectors and contribute significantly to the economy. In production activities, costs are an important factor for a company's efficiency and profitability. This study discusses the structure of production costs, the division of direct and indirect costs, and the method of calculating the Cost of Goods Sold (HPP) in oil palm nurseries and production units. The main objective is to provide a comprehensive understanding of production cost management to achieve more efficient and effective cost management for oil palm plantations.

Ismawati Ismawati; Aisyah Aisyah; Zulhaedah Zulhaedah

Jurnal Riset Rumpun Ilmu Kesehatan 2025 Pusat riset dan Inovasi Nasional

The marmet technique is a technique used to express breastmilk. This technique provides a relaxing effect and also reactivates the milk ejection reflex (MER) so that milk begins to drip. With the MER activated, breast milk will often spray out by itself. The marmet technique is a massage using two fingers. This method is often referred to as back to nature because it is simple and does not require cost. The purpose of the study was to determine the effect of the marmet technique on the smoothness of breast milk in postpartum mothers in the working area of the Mowewe health center in 2021. This type of pseudo-experimental research uses a nonequivalent control group design model. The research sample was the experimental group who were given treatment with marmet massage techniques on postpartum mothers as many as 10 people and the control group was those who were not given marmet massage treatment on postpartum mothers as many as 10 people. The results showed that there was no effect of marmet technique on the smoothness of breast milk in postpartum mothers in the working area of Mowewe health center. The difference between the average pretest and posttest in the control group using the paired sample t-test test obtained a t value = 3.240 and a p value = 0.010 (p < 0.05). It is hoped that the results of the study will serve as a source of information and add insight into the marmet method for smooth breastfeeding for postpartum mothers.  

Lena Susanti

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

Handicrafts are an important part of the creative economy sector in Indonesia. The creative economy itself is an activity based on the use of intellectual property to create creativity, which aims to increase skills and income. The formulation of this research is that this research aims to determine the impact of the decrease in selling price on the production interest of artisans in Beleka Village and the factors causing the price decrease. This study uses a qualitative approach with a type of field research, subjects are selected purposively, with data collection techniques through observation and interviews. The validity of the data was tested using source triangulation, while data analysis was carried out through the stages of collection, reduction, presentation, and drawing conclusions. The results of the study show, first, the decline in the price of handicrafts in Beleka Village has a great influence on the enthusiasm and interest of artisans to stop producing. This is due to low selling prices and imbalances with the increase in raw material costs, which ultimately reduces profits. Second, Second, the decline in the price of handicrafts in Beleka Village is caused by several main factors. One of them is competition with bulk products that are cheaper and easily accessible in the market. In addition, changes in consumer tastes who tend to choose modern and practical products also contribute to reducing interest in traditional crafts.

Taher Hameed Abbas Bahia; Khawlah Radhi Athab

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to enhance the quality of operational performance by implementing the Holonic Manufacturing System (HMS). The system involves dividing manufacturing processes into autonomous, collaborative, and participatory holons, including the Order Holon, Product Holon, Resource Holon, and Staff Holon. The primary objective is to optimize production efficiency by reducing costs, minimizing processing time, and increasing flexibility while improving overall organizational productivity. The research problem centers on evaluating the impact of holonic manufacturing on operational performance improvement. This study is significant as it addresses a critical issue for firms striving to enhance their efficiency and deliver value to customers. The adoption of HMS is not only a practical approach but also a widely recognized business strategy that has garnered interest from researchers and industry professionals alike.To achieve the study’s objectives, a structured questionnaire comprising 36 items was developed and distributed to participants. Two primary hypotheses were formulated to examine the relationship between HMS implementation and operational performance quality. Various statistical analyses were conducted using SPSS (version 24) and AMOS (version 24) to test the hypotheses and validate the findings. The results indicate a significant correlation and causal relationship between the Holonic Manufacturing System and operational performance quality. The findings suggest that implementing HMS effectively enhances organizational performance by improving production processes, increasing efficiency, and reducing operational constraints. Therefore, adopting this system can lead to a more agile, cost-effective, and productive manufacturing environment, making it a valuable strategy for modern organizations.

Rizky Candra Ramadhan; Sunarso Sunarso

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the efficiency of raw material inventory control for bread products at Rejeki Bakery in Mijen, Semarang, and to examine the application of the Material Requirement Planning (MRP) method in optimizing raw material inventory costs. The research employs a quantitative approach using secondary data as the main source. The data analysis technique utilized in this study is the Material Requirement Planning (MRP) method, which includes three inventory control techniques: Lot For Lot (LFL), Economic Order Quantity (EOQ), and Period Order Quantity (POQ). Each method was analyzed to determine the most efficient inventory cost. The results show that the raw material inventory cost using the Lot For Lot (LFL) method is Rp 2,400,000.00, the Economic Order Quantity (EOQ) method results in an inventory cost of Rp 2,992,600.00, while the Period Order Quantity (POQ) method incurs a cost of Rp 6,924,800.00. Additionally, the current raw material inventory cost under Rejeki Bakery’s management policy is Rp 2,681,600.00. Based on these findings, the implementation of the Material Requirement Planning (MRP) method at Rejeki Bakery in Mijen, Semarang, has demonstrated its effectiveness in improving the efficiency of inventory management. Among the three techniques analyzed, the Lot For Lot (LFL) method proves to be the most cost-effective, as it minimizes excess inventory while ensuring that production needs are met. This study highlights the importance of selecting an appropriate inventory control method to optimize costs and enhance operational efficiency in bakery production.

Muhamad Zainudin; Jaelani Jaelani; Fitri Nur Fauziah

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2025 Asosiasi Riset Ilmu Teknik Indonesia

Crackers are a typical Indonesian food that is very popular with various groups because of its crunchy texture and distinctive savory taste. One type of cracker that is often found is shrimp paste crackers, which are made from flour with the addition of shrimp paste, spices, and raising agents. In the production process, sophisticated technology is needed to increase production efficiency so that it can save energy, time, and costs. However, production equipment produced by factories is often expensive and difficult for the public to reach. Therefore, appropriate technology has emerged that is designed to help the community, one of which is a manual cracker cutter. This tool is designed to speed up and simplify the process of cutting crackers with uniform cutting results, namely 2-5 mm thick. Based on the trial, the cracker cutter using guitar strings showed significant time efficiency compared to a kitchen knife. The total cutting time with a kitchen knife reached 6 minutes 88 seconds, while using a cutter only took 42 seconds, with a time difference of 6 minutes 18 seconds. These results show that a manual cracker cutter based on guitar strings can increase efficiency and productivity in the cracker production process.

Bona Vintura Suyana Pandiangan; Gresia Apriyani; Siti Sarah Tumangger; Sri Ramadhani Siregar

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the relationship between interest rates, inflation, and investment, as well as their impact on economic growth. High interest rates tend to hinder investment by increasing capital costs, while uncontrolled inflation can create economic uncertainty that negatively affects investment decisions. Based on the Fisher Effect concept, the nominal interest rate is the sum of the real interest rate and the expected inflation rate, indicating that changes in inflation directly influence central bank interest rate policies. An analysis of various journals reveals that interest rates have a negative relationship with investment, while inflation can have both positive and negative effects depending on its level. If inflation remains stable, investment tends to increase; however, if inflation is too high, purchasing power declines, and investors seek safer assets. On a macroeconomic scale, healthy investment is a key factor in driving economic growth, as it contributes to job creation and increased production. Therefore, a balanced monetary policy is essential to maintaining inflation stability, interest rates, and investment growth to ensure sustainable economic development.

Gresy Bebi Ananda Br Sembiring; Anak Agung Bagus Putu Widanta

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Pineapple is one of Indonesia's top three fruit commodities in terms of production volume. In 2022, Indonesia became the world's largest pineapple producer. Pineapple production in Indonesia has fluctuated but has generally shown an increasing and stable trend from 2013 to 2023, with expectations of continued growth. This study aims to analyze the influence of production, the wholesale price index, exchange rates, and export prices on Indonesia's pineapple export volume from 2013 to 2023. This research utilizes secondary time-series data on a quarterly basis, analyzed using multiple linear regression and classical assumption tests. The results indicate that production, the wholesale price index, exchange rates, and export prices simultaneously influence Indonesia's pineapple export volume. Partially, production and exchange rates have a positive but statistically insignificant effect on export volume, while the wholesale price index and export prices have a negative yet statistically significant impact. These findings highlight the importance of policies that can reduce production costs to enhance the competitiveness of Indonesian pineapples in the international market. Through synergy between the government, exporters, and farmers, it is expected that Indonesia's pineapple exports will continue to grow sustainably.

Dewi Uci; Mohamad Badrun Zaman

Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the production costs and profitability of crab farming enterprises in Prapag Kidul Village, Brebes Regency. Using a quantitative descriptive approach, data were collected through in-depth interviews, field observations, and financial documentation from crab farmers. The research found that feed costs constitute the largest component of variable costs, accounting for 30% of total production costs. Financial analysis revealed favorable profitability levels with a Gross Profit Margin of 33%, Net Profit Margin of 24%, and Return on Investment of 30%. Factors significantly influencing profitability include cost management efficiency, market price fluctuations, crab quality, and access to capital. The findings suggest that systematic financial recording and cost management strategies are crucial for improving business sustainability and competitiveness in the crab farming sector.

Nurfahmi Fadlillah

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

TThe evaluation of business feasibility in the financial aspect is necessary to assess the feasibility of the UMKM Dhaharan Indonesia business in Desa Debong Wetan, Kec. Dukuhturi, Kab. Tegal. The objective of this study is to evaluate the feasibility of the UMKM Dhaharan Indonesia business using three methods: the cost ratio, which has a value of 1.36 > 1 (feasible to continue); the benefit-cost ratio, which has a value of 0.37 < 1 (not feasible to continue); and the break-even point, which amounts to Rp 25,535,714. According to the research results, UMKM Dhaharan Indonesia generated a total revenue of Rp 15,000,000 in June 2024, with a production cost of Rp 10,953,000, resulting in a profit of Rp 4,047,000.

Ivan Fadhila; Ary Setyawan; Koosdaryani Soeryodarundio

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2025 Asosiasi Riset Ilmu Teknik Indonesia

The selection of building materials is vital for the development of high-quality infrastructure and residential projects. The two most commonly used building materials are red bricks and lightweight bricks. This study compares the productivity and cost of red brick and lightweight brick production and installation in construction projects. Data were obtained through direct observation, worker interviews, and Value Engineering analysis on the Shopee Semanggi Housing Project, which consists of 136 houses with a total estimated budget (RAB) of Rp10.93 billion. The results show that red brick installation productivity is 3.3 m²/day, while lightweight brick installation reaches 17.9 m²/day. The installation cost for red bricks is Rp1.52 billion for 12,786.78 m², compared to Rp1.62 billion for lightweight bricks for the same area. This study provides guidance for selecting building materials based on time and cost efficiency.

Cori Qamara; Widiarta, I Putu Gede Didik; Aldiyanti, Amani; Fatmarischa, Novemia; Wijakesuma, Made Herdinata

JAPSI (Journal of Agriprecision and Social Impact) 2025 CV. Komunitas Dunia Peternakan

This study aims to analyze the production costs of the boriler chicken farming business with a semi-closed house system with a population of 1000 chickens. The case study approach is the methodology employed in this study. Two categories of data are utilized: primary and secondary. Recording pricing from owners is the primary source of data. Reading resources that are secondary data and are taken from government records and earlier studies. The following cost formulas were used to examine the data: depreciation costs, variable costs, total costs, total revenue, profit, R/C, and BEP. The components of cages are sufficiently advanced to reduce the negative environmental effects on broilers. Semi-closed house cages are more affordable than closed house cages, despite having technology-based component. The result shows that that feed expenses are the most expensive aspect of manufacturing. The total cost for one semi-closed house cage with a population of 1000 chickens is IDR 49,469,122. The total revenue in this study was IDR 51,045,000 and profit was IDR 1,575,878/periode. The value of R/C for semi-closed house system in this study was 1.03. A semi-closed house farm with 1000 broilers has a BEP price of IDR 49,469.12/Kg.  It is possible to operate a broiler farm with 1000 chickens using a semi-closed system. In light of the semi-closed house system broiler business's production expenses, it is hoped that the study's findings will serve as a reference for readers.

Pratama, Deflin Riendra; Waluyo, Minto

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2025 Asosiasi Riset Ilmu Teknik Indonesia

The Shipyard Company is a company that operates in the shipping sector, including ship production, overhaul and ship maintenance. In this case, the Shipbuilding Company has an important role in providing quality and timeliness in every project that has been accepted. Quality and timeliness are closely related to the planned production schedule, with efficient and effective scheduling it will have an impact on the quality results and production progress carried out, and cut excess production costs. Based on these needs, an analysis was carried out using the Precedence Diagram Method (PDM) on the Install Machinery Engine Deck 1 sub-job on the Warship project. The data needed in this research is the work breakdown structure (WBS). Based on the analysis that has been carried out, it was found that the most efficient path was found by eliminating dummy factors, so that work can be carried out simultaneously without waiting for previous work. In this case, it was found that the processing time for the Install Machinery Engine Deck 1 work on the Warship project was 471 days, compared to 657 days previously. Thus, the conclusion of this research is that the PDM method schedule has more efficient results than previous planning.

Ajmin, Ajmin; Bryan A. P. Mapatha; Helena Mayesti; Atry Ine

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The Hegong dance is one of the traditional dances that plays an important role in the welcoming procession in Umauta. However, in the midst of modernization, the sustainability of this dance faces challenges, especially in terms of dancer regeneration and community understanding of the cultural values contained therein. This study aims to identify strategies for preserving the Hegong dance and explore its potential for development in the tourism and creative economy sectors. The research method used is a qualitative approach with observation, interview, and literature study techniques. The results of the study indicate that preserving the Hegong dance requires synergy between the community, government, and cultural institutions through cultural education, arts training, and organizing cultural festivals. In addition, the use of digital media and the development of culture-based tourism can be effective strategies to expand the reach of promotion and increase the interest of the younger generation in this dance. In terms of economy, the production and marketing of art products related to the Hegong dance, such as costumes and souvenirs, have the potential to provide economic benefits to the local community. With a sustainable approach, it is hoped that the Hegong dance can continue to be preserved as part of the cultural identity of Umauta and become a tourist attraction that contributes to community welfare.

Perdana Putra Elpian; Mellya Embun Baining; Achyat Budianto; Marnas Nazir

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

This study aims to reveal the effect of production costs, operational costs and sales volume on financial performance at CV. Salim Media Indonesia for the 2021-2023 period. This thesis uses a quantitative approach using the multiple regression statistical analysis method partially and simultaneously with 35 samples. The results of the study indicate that production costs have an effect on financial performance at CV. Salim Media Indonesia for the 2021-2023 period partially. Operational costs have an effect on financial performance at CV. Salim Media Indonesia for the 2021-2023 period partially. Sales volume has an effect on financial performance at CV. Salim Media Indonesia for the 2021-2023 period partially. Based on the calculated F value > F table and the significant value < a , it is concluded that Ho is rejected and Ha is accepted, meaning that Production Costs and Operational Costs together or simultaneously have an effect on financial performance at CV. Salim Media Indonesia for the 2021-2023 period.

Ahmad Zada Hilmi Syifa; Nalan Adha Ilan Ilahi; A Dandi Setiawan; Egga Jerri Indri Saputri; Lulu Rahiba +1 more

This study aims to analyze the musculoskeletal disorders (MSDs) risk of workers at PT Kanugrahan Techno Engineering involved in grinding activities using the REBA (Rapid Entire Body Assessment) method. The analysis results indicate that grinding activities 1 and 2 have a REBA score of 9, indicating a very high risk, while grinding activity 3 has the highest score of 10, indicating an extreme risk. Grinding activities 4 and 5 have a score of 7, indicating a moderate risk. To reduce these risks, ergonomic aids in the form of a table and chair were designed to support better posture. The production cost of one set of tools is Rp 710,966, with a total cost for 5 sets amounting to Rp 3,554,833.91. The implementation of ergonomic aids is expected to reduce MSDs risks, increase comfort and work efficiency, and improve worker productivity.

Ni Dewi Ambal Ikka; Nabila Ayunda Cahyani; Rahmadhani Sulistyowati Pasha; Dhimas Saputra; Pressy Jati Amerta +20 more

Jurnal Nusantara Berbakti 2025 Universitas Kristen Indonesia Toraja

Chocolate cocoa ice is one of the popular beverage products among consumers, especially among teenagers and children. In facing tight competition, it is essential for producers to analyze effective marketing strategies and calculate the Cost of Goods Sold (COGS) to ensure business sustainability. This analysis aims to evaluate the marketing strategies employed, including promotions, distribution, and pricing. Additionally, calculating COGS is necessary to understand the costs involved in production and to determine competitive selling prices. The research method used is descriptive with a qualitative approach, involving socialization, assistance, and training. The results of the study indicate that effective marketing strategies, such as leveraging social media and conducting promotional activities in the surrounding area, can enhance product visibility. The calculation of COGS provides a better understanding of production costs, allowing managers to set competitive selling prices. From this analysis, it is hoped that recommendations can be provided for the PKK group to optimize marketing strategies and cost efficiency, enabling the chocolate cocoa ice business to grow and positively impact the local economy. This research can also serve as a reference for similar businesses in other regions.

Thoha Nurhadiyan; Fahri Noviar

SABER : Jurnal Teknik Informatika, Sains dan Ilmu Komunikasi 2025 STIKes Ibnu Sina Ajibarang

Diseases in cattle, especially Foot and Mouth Disease (FMD), have a major economic impact on farmers. FMD is a highly contagious viral disease in even-toed ungulates such as cattle, buffalo, goats, and sheep. This virus from the genus Aphthovirus, family Picornaviridae spreads rapidly through direct contact, air, or contaminated objects. The impact of FMD is very detrimental, including decreased milk production in dairy cows, weight loss in beef cattle, and death in severe cases. In addition, high medical costs, restrictions on livestock trade, and reduced consumer confidence in livestock products are also important consequences. The FMD outbreak in Indonesia in 2022, especially in East Java, caused major losses for farmers. Therefore, a fast and accurate diagnostic system is needed for early detection of the disease. Early diagnosis helps farmers take appropriate treatment measures such as isolating infected livestock, administering drugs, and disinfecting pens to prevent the spread. This article discusses the implementation of the forward chaining method in an expert system for diagnosing cattle diseases, including FMD. This method analyzes cattle symptoms and matches them with rules in the knowledge base systematically, from symptoms to diagnosis. With this approach, the expert system can provide a fast and accurate diagnosis and appropriate treatment recommendations. This is expected to help farmers reduce losses, increase productivity, and support the sustainability of cattle farming businesses in Indonesia.

Radhiansyah Radhiansyah; Nur Azisah Syam; Muzakkir Muzakkir; Dwi Sahidin

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2025 Asosiasi Riset Ilmu Teknik Indonesia

Indonesia, as an archipelagic country with over 17,000 islands, faces significant challenges in providing electricity access, particularly to small and remote islands. One promising solution is Solar Power Plants (PLTS), both land-based and floating solar plants that utilize water surfaces, suitable for areas with limited land availability. This study evaluates the economic feasibility of floating solar plants and land-based solar plants using the Levelized Cost of Electricity (LCoE) approach. LCoE encompasses all costs of construction, operation, maintenance, and energy production over the plant's lifespan, serving as a key benchmark in selecting power generation technologies. The findings show that the LCoE for floating solar plants is Rp11,197.00/kWh, lower than land-based solar plants at Rp11,769.00/kWh, although both exceed the electricity purchase price in Kodingareng, South Sulawesi, at Rp2,460.00/kWh. This difference is influenced by higher construction costs for floating solar plants but offset by greater energy output and lower operation and maintenance costs. This research provides a basis for developing solar power systems in archipelagic regions, emphasizing efficiency and sustainable energy solutions.

Maryam Monika Rangkuti; Efry Kurnia

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The limited knowledge of MSME entrepreneurs in Binjai Estate in managing their business finances affects the business continuity of MSMEs, causes errors in determining the amount of the cost of goods sold resulting in errors in determining the amount of the selling price, resulting in difficulty of increasing competitiveness which will affect the level of sales and profits of MSMEs. The purpose of these activities is to help MSME players increase their sales by providing simple financial management training and promoting their merchandise through social media and online shops so that later they can increase MSME sales. The methods used are observation, interview, and documentation methods. The results of this service activity are that Bandrek Jahe Merah and Gedebog Pisang MSMEs can already recognize the importance of business financial management and identify company assets to be separated from personal assets. However, further training is needed to assist businesses in making budgets and determining the cost of production and the cost of goods sold to determine the selling price of their products.