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This research aims to analyze the determination of the cost of production at the Akar coffe Shop to determine the optimal product selling price. In facing intense competition in the coffe industry, determining the right selling price is very important for business continuity. The research method used is mix method approach with production cost analysis, which includes raw material, labor and overhead costs. The findings of the study indicate There is a difference in the calculations according to the simple approach and full costing which affects the selling price.This research emphasizes the importance of accuracy in pricing to maintain a balance between costs and profitability.

This research was conducted to determine the appropriate CV Restu Mande business strategy design using strengths, weaknesses, opportunities and threats (SWOT) analysis and the Business Model Canvas (BMC) in achieving export targets. The method used in this research is a descriptive qualitative method. Data collection carried out in this research was interviews with the leadership of CV Restu Mande, observation both directly and indirectly, and documentation. The SWOT analysis carried out in this research produces a SWOT matrix as a recommendation for CV Restu Mande's business strategy. The results of the SWOT analysis, SWOT matrix, and proposed new Business Model Canvas at CV Restu Mande are that in the customer segments section, target consumers are added in the form of Indonesian communities abroad, in the channels section, websites, international e-commerce and overseas retail need to be added, in the customer relationship section, rewards need to be added for resellers, dropshippers and loyal customers, in the key resources section we need to add production facilities, in the key activities section we need to add more interesting and detailed marketing activities, in the key partnership section we need to add agent collaboration. or distributors, loyal customers, production partners, and international trade consultants or experts, and in the cost structure section it is necessary to focus on investment in production facilities.

Korean wave perm is the latest trend in curling hair. The price of the tools used is in the range of Rp1,000,000 to Rp5,000,000. The purpose of this research is to replace the digital perm tool with a hair dryer so that production costs can be reduced. The methods used in this research are observation, documentation, interviews, literature, questionnaires and experimental methods. Based on the assessment by 5 expert validators about the feasibility technique of using a hair dryer as a tool in curling that the technique effectiveness indicator scored 21 said to be feasible, time efficiency score 23 said to be very feasible, the cost got 21 said to be feasible, and the final result got 24 said to be very feasible. In addition, a public test was conducted to see the results of the public's level of liking for the technique of using a hair dryer as a curling tool by distributing questionnaires to 60 respondents, the results of which were 100% agreed that hair dryers could replace digital perm tools as well as save pioneering salon expenses, in the final results of the technique 55% of respondents liked it, 26.7% of respondents quite liked it and 18.3% of respondents really liked it so that 98.3% of respondents agreed that hair dryers could replace digital perm. It can be concluded that the hair dryer is feasible to use as a substitute for digital perm tools in curling korean wave perm.

People's mining activities in Gamey Village, Uwapa District, Nabire Regency, Central Papua Province are carried out to meet daily needs and improve the welfare of the local community. This mining activity is based on alluvial deposit conditions and is applied for mining sediments on the surface and using alcon machines. for high pressure water spray. This community mining activity is divided into several stages starting from preparation of mining land, processing and production processes as well as selling gold products for sale. This research aims to examine the gold processing used by small-scale miners in Uwapa District, Gamey Village, and its impact on the environment and public health. The main focus of this research is on the use of the sluice box method, which is the gold processing technique most commonly used by local communities. This method was chosen for its simplicity and low cost, although the gold recovery efficiency varies between 50-70%. Additionally, this research evaluates alternative technologies such as shake tables and centrifuges that can increase gold recovery efficiency and be more environmentally friendly. The research results show that the implementation of alternative technology requires training, procurement of adequate equipment and infrastructure as well as ongoing monitoring. By adopting better technology, it is hoped that gold mining activities in Gamey Village can run more productively and sustainably, improving community welfare without damaging the environment.

System dynamic models have been recognized as an effective approach in projecting and designing sustainable urban waste management systems. This study aims to explore the potential of system dynamic modeling in urban waste management. This study uses a literature study method with a qualitative descriptive approach that refers to various relevant previous studies. The results of the literature study show that the system dynamic model is able to map the complex relationships between variables in the waste management system, such as population growth, waste production, waste processing capacity, environmental impacts, and others. In addition, the system dynamic model can project future waste management conditions and prepare the most effective policy scenarios. Through simulations of various policy scenarios, the system dynamic model can provide insight into the impact of each scenario, both in terms of technical efficiency, operational costs, and reduction of waste generation in landfills. In implementing policy scenarios, collaboration between the government, community, and stakeholders is also needed in optimizing waste management programs.

Research on Feasibility Analysis of the Etawa Peranakan Goat Milk Production Business (PE) at Tharraya Farm in Geli Village, Sunggal District, Deli Serdang Regency aims to analyze the income of the goat milk (PE) production business at Tharraya Farm and analyze the feasibility of the goat milk production business (PE) in Tharraya Farm. The research area was determined purposively, namely based on certain criteria or objectives, taking into account that the Etawa goat milk industry in the area could provide the information needed in the research. Data analysis techniques used were I=TR-TC. The results of this research obtained an income of IDR 72,240,000 / year. Receipts amounting to Rp. 176,526,000 a year and total costs of 104,286,000. The livestock business is profitable and feasible to develop with an R/C of 1.69, п>0, while the percentage ratio of п/C x 100% is 60%. The Etawa Peranakan goat milk business at Therraya Farm is profitable and worthy of development

Tempe is an inherent food source for Indonesians, with a large number of tempe consumers in the local community. This community service program aims to improve students' understanding and skills in processing cempedak seeds into tempe, including drying methods that allow long-term storage. This activity was carried out from July to November 2024.  This activity was carried out in several stages, namely the preparation stage, the implementation stage, and the completion stage.  The program on the utilization of cempedak seeds in tempeh production shows promising potential as a food innovation based on local resources. The success rate of this program is not only measured from the production aspect, but also from the transfer of knowledge to students who act as agents of change in alternative food development. Some of the advantages of this activity program are that it provides an alternative utilization of cempedak seed waste into products with nutritional value. In addition, the production cost is relatively affordable compared to the use of soybean. The disadvantage of this program is that the availability of raw materials depends on the cempedak harvest season.

This research aims to evaluate strategies for increasing beef cattle productivity through optimizing concentrate feed based on local ingredients in Perbaungan, Serdang Bedagai Regency. Surveys and interviews were conducted to collect data regarding feeding patterns, costs and production efficiency. The research results show that concentrate feed, although more expensive than forage, provides higher efficiency in supporting daily weight gain in beef cattle. Local ingredients such as rice bran, palm oil cake and tofu dregs have great potential for use in concentrate formulations, thereby reducing costs and increasing the sustainability of livestock businesses. Optimal strategies include providing concentrate as needed, combining with forage, and managing feed stock. This optimization has been proven to be able to increase beef cattle. productivity and support national meat self-sufficiency efforts

Effective agricultural waste management has a huge potential to increase community productivity and income. Agricultural waste, often considered a problem, can be processed into valuable resources such as organic fertilizer, biogas, and animal feed. By utilizing organic fertilizer from agricultural waste, soil fertility can be enhanced and dependence on chemical fertilizers can be reduced, thus contributing to increased crop yields. Biogas produced from the fermentation process of waste can be used as an alternative energy source, which in turn can reduce operational costs and increase income. Moreover, animal feed derived from agricultural waste can improve the quality and quantity of livestock production, which also contributes to changes in the income of livestock farmers. Additionally, good agricultural waste management can reduce environmental pollution and improve public health. Therefore, it is important to raise awareness and knowledge among the community about sustainable agricultural waste management practices. This needs to be complemented by adequate infrastructure and training so that waste can be processed into resources that benefit everyone.    

Operations management is a series of activities related to planning, organizing, controlling and supervising all resources used in the process of producing goods or services. The main function of operations management is to create quality products or services, at efficient costs, at the right time, and in accordance with market demand. This research is quantitative research that works with numbers and the data is in the form of numbers which are then analyzed using statistics to test hypotheses or to answer specific research questions and to make predictions. This research approach is explanatory research where data collection is carried out simultaneously in one stage (one shot study} or in a cross-section through a questionnaire. One of the main impacts of operations management what is good is increasing the efficiency of the production process by designing and managing efficient production processes, companies can optimize the use of available resources, reduce waste, and increase output without increasing significant costs. Effective operations management has a significant impact on various aspects of company performance, including operational efficiency, cost control, product quality and service, and customer satisfaction. By implementing good operations management principles, companies can increase their competitiveness, reduce waste, and improve the customer experience.

Operational management is an important part of problem solving factors in manufacturing companies because they have to face changing environmental conditions. Marketing Strategy is a strategy designed to promote goods or services with the aim of generating profits. Especially in some contexts, consumers tend to focus more on brands than products when making purchases, choosing certain brands because they have a positive image. Qualitative research methods place more emphasis on observing phenomena that occur and more on examining the substance of the meaning of these phenomena. Descriptive qualitative research means that the researcher must describe an object, phenomenon, or social setting which will be outlined in narrative writing. Benefits and Objectives of Company Operational Management 1. Efficiency (increasing efficiency) 2. Productivity (increasing efficiency) 3. Economy (reducing costs) 4. Quality (improving quality) 5. Reduced processing time (reducing production process time) Suggestions for this research are that several objects can be added to determine product quality improvements.

Inventory control is a crucial element in supporting the smooth production process in manufacturing companies. PT Bonecom Tricom, a producer of automotive spare parts, faces challenges in managing SPP-C05 Black plastic pellets due to inaccurate estimation methods, resulting in material accumulation in storage. This study aims to propose inventory planning using time series and min-max methods to optimize material requirements. The results show that the Holt-Winter's Multiplicative method provides the best forecasting accuracy with the lowest error rate (MAPE) of 2%. Furthermore, implementing the min-max method can reduce inventory costs by 14.245%. This study is expected to serve as a reference for companies to manage material inventory more effectively and efficiently.

The paper aimed to test the role of cost accounting information in feeding and guiding administrative decision makers in a way that contributes to enhancing the overall performance of the company. As the internal information provided by cost accounting works to clarify the strengths and weaknesses in detail within the company’s organizational structure, allowing management to gain a broader perspective. And more accurate in the areas of improving the company's performance. Cost accounting information has been identified in two categories: planning information and control information, while the company's performance has been identified in terms of productivity, cost reduction control, and profitability. The paper community has been represented by accountants working in a number of Iraqi industrial companies. A questionnaire form was prepared by the researcher to achieve the purpose of collecting the data necessary to measure the research variables, in accordance with the descriptive analytical approach adopted in the current research. The number of questionnaires retrieved and suitable for analysis reached 72 forms. The research reached a number of conclusions, the most important of which is that accounting information Costs enhance the efficiency and effectiveness of companies, which contributes to maximizing the company's performance. Given the stability of this positive effect, it follows that there is a need to increase attention to the quality of cost accounting information and the scope of its production in companies. This information contributes to reaching a more accurate measurement of the cost of the product and thus contributes to determining more competitive prices.

The ABC Method emerged in response to the weaknesses of traditional methods, such as the production volume-based cost calculation method. The purpose of this study is to analyze the Application of the Activity-Based Costing (ABC) Method in Measuring Cost Efficiency and Financial Performance. The research method used is literature study or Library Research with a qualitative approach. The literature used is literature from the results of research or reviews presented in national and international scientific articles that are in accordance with accounting. All articles used are sourced from Mendeley's literacy data search engine and Google scholar. Based on a literature review from several articles on the results and discussion, the conclusions that can be drawn are: The application of the Activity-Based Costing (ABC) Method has a significant impact on cost efficiency and the company's financial performance.    

Cattle farming is crucial to the economy, particularly in agricultural countries, providing meat, milk, and leather, as well as raw materials for related industries. In Indonesia, cattle farming is growing rapidly, with Perbaungan, Serdang Bedagai Regency, North Sumatra, showing significant development due to favorable conditions such as fertile land and abundant feed resources. This study evaluates the fattening of Madras cattle through field experiments, using a balanced mix of concentrate and grass. The results suggest that fattening cattle is a viable business, contributing to national beef production and food security. The total monthly production cost for 70 cattle is Rp 59,283,000, indicating economic feasibility for further development.

This study analyzes the strategy and development of industry in Indonesia with the aim of identifying the main factors that influence the growth of the industrial sector. This study uses a qualitative method with a literature study through related documents and journals. The results of the study indicate that industrial growth is influenced by economic, social, technological factors, and government policies. These factors include the growth of the manufacturing sector, the availability of skilled labor, investment, and the adoption of Industrial Revolution 4.0 technology. Government strategies such as Making Indonesia 4.0, tax incentives, and infrastructure improvements have played a significant role in encouraging industrial competitiveness in the global market. However, challenges such as limited infrastructure, high production costs that hinder growth, especially for Micro, Small and Medium Enterprises (MSMEs) and product quality that does not meet international standards are still major obstacles. This study concludes that in order to maintain competitiveness, industry must increase innovation, implement new technologies and strengthen the quality of human resources. The active involvement of the government in supporting policies and infrastructure is crucial to encourage sustainable industrial development.

This research aims to analyze the relationship between feed prices and the productivity of broiler chickens in Indonesia, considering that poultry farming is the main source of animal protein needs for the community. One important component that influences production efficiency is feed prices, which often change due to changes in local and international markets. This research uses a quantitative analysis method with regression which is used in this research to find the relationship between the increase in feed prices and the level of productivity of broiler chickens, including body weight gain, feed efficiency and mortality rates. The data used includes feed prices, production costs and harvest yields from various regions in Indonesia during a certain time period. According to research results, the increase in feed prices made a significant contribution to the decline in broiler chicken productivity. These results indicate that to maintain production stability, strategies to manage feed costs and diversify local raw material sources are needed. In conclusion, to keep the poultry farming industry in Indonesia afloat, feed price stability is very important.

This research aims to analyze the relationship between feed prices and the productivity of broiler chickens in Indonesia, considering that poultry farming is the main source of animal protein needs for the community. One important component that influences production efficiency is feed prices, which often change due to changes in local and international markets. This research uses a quantitative analysis method with regression which is used in this research to find the relationship between the increase in feed prices and the level of productivity of broiler chickens, including body weight gain, feed efficiency and mortality rates. The data used includes feed prices, production costs and harvest yields from various regions in Indonesia during a certain time period. According to research results, the increase in feed prices made a significant contribution to the decline in broiler chicken productivity. These results indicate that to maintain production stability, strategies to manage feed costs and diversify local raw material sources are needed. In conclusion, to keep the poultry farming industry in Indonesia afloat, feed price stability is very important.

This research is a case study that aims to determine the method of calculating the cost of production based on full costing. The data used in this study are primary and secondary, with the research location at the UMKM Crusty Crips located on Jalan Nangka Utara, Denpasar. Crusty Crisp was established in 2020. This product is a Balinese rempeyek (peyek) in the shape of a sunflower madefrom natural ingredients and typical Indonesian spices. The data collection method used is to analyze the elements of production costs (manufacturing costs) such as direct raw material costs, direct labor and factory overhead costs, where the calculation of full costing includes elements of factory overhead costs, both fixed cost elements and variable cost elements.

This study aims to analyze the effect of sapta production on cattle fattening in Serdang Bedagai. With the increasing demand for cattle in the local market, it is important to understand the factors that influence the productivity of cattle farming. The method used in this study is a quantitative survey, with data collection through questionnaires distributed to cattle farmers in cattle fattening businesses in Serdang Bedagai. Production variables included production cost, feed amount, maintenance, and yield per period. Analysis was conducted to determine the relationship between production variables and farmers' income. The results of the study are expected to provide insight into the dominant factors affecting the production and income of cattle farmers. The findings provide insight for farmers on the importance of production management to increase profits and business sustainability. This study is expected to serve as a basis for the development of more effective production strategies in the cattle farming sector in Serdang Bedagai.