Publication Search

This research aims to calculate the cost of goods produced at Rumah Tempe Indonesia, a local tempe producer classified as a Micro, Small, and Medium Enterprise (MSME) in Bogor City. The primary focus of this research is to calculate the production cost per unit produced. A case study method with a qualitative approach was employed, involving direct observation and interviews with the management. The findings of this study are expected to provide valuable insights for the company in understanding the cost calculation using both full-cost and variable-cost methods.

This research aims to analyze the comparison of lowland rice harvest costs between traditional methods and the use of combine harvester technology in Padang Siring Village, Seginim District, South Bengkulu Regency. A total of 56 farmers were research respondents, consisting of 28 farmers using combine harvesters and 28 farmers using traditional methods. Primary data was collected through observation and interviews, while secondary data came from related agency documents. The research results show that the average cost of harvesting using traditional methods reaches IDR 2,560,000, while the cost of harvesting using a Combine Harvester is IDR 1,865,000, with a cost difference of IDR 695,000. Combine Harvester provides higher cost efficiency because it only requires IDR 500/kg for production wages and harvest time is shorter, namely one day for one hectare. In contrast, traditional methods require more labor and time, so they are more expensive. Reasons why farmers choose traditional methods include muddy land conditions, narrow rice fields, and inconsistent harvests. This research concludes that the use of a Combine Harvester is more efficient in terms of cost and time, but its implementation is still hampered by land conditions. It is hoped that this study can become a reference in encouraging the adoption of appropriate technology in the agricultural sector to support sustainable food self-sufficiency.

UMKM Batik Surya is one of the UMKM that aims to preserve the traditional batik culture of Tuban Regency, by employing mothers who are in the partner's environment with the aim of helping to improve the standard of living of the surrounding community. On this occasion, Community Service was carried out at UMKM Batik Surya which still uses manual financial records, does not understand how to manage its business finances, how to organize its human resources and has not carried out digital marketing. The purpose of this Community Service is to improve the performance of UMKM Batik Surya through assistance with Financial Reports and Digital Marketing. The methods used are by conducting training, socialization and assistance. After this research, it is hoped that UMKM Batik Surya will experience an increase in sales turnover, be able to calculate its production costs and manage its human resources

This tofu factory industry has existed since 2000 and in general, the people who set up the tofu factory were originally a meatball seller who had lived in Batu Merah village for a long time. From the beggining, the tofu factory industry was established until now, the industry is still operating and has never done production cost classification, break even point calculations, profit planning calculations, and margin of safety precentage ratios. The purpose of this study was to determine the break-even point that must be achieved in the tofu factory business of Mr. Haji Rahim in Batu Merah Village, Sirimahu District, Ambon City. The results showed that the total cost of production in March 2024 was Rp. 33,400,000 consisting of a total fixed cost of Rp. 27,700,000 and a total variable cost of Rp. 5,700,000. By showing that the total sales of tofu during March 2024 were Rp. 39,200,000. The number of tofu sold during March was 1,120 units with a unit price of  Rp. 35,000 per unit.

The results of the study show the application of environmental accounting (Green accounting) according to the Islamic perspective of waste management of PT. Sources of Graha Sejahtera (SGS) include Avoiding Air Pollution, Good Waste Management and Green Spaces.  PT incurs costs for environmental activities such as waste management, environmental monitoring costs, employee training costs, and environmental activity audit costs. All environmental costs, and allocating these costs based on cost types in a structured environmental accounting contribute well to environmental performance. The impact of the application of environmental accounting in waste management at PT. Sumber Graha Sejahtera (SGS) produces goodness and cleanliness because when a company carries out activities support environmental management, the management must wisely record every cost incurred related to environmental activity. These costs are referred to as environmental costs that must be charged to functions within the company appropriately, for example, production functions, marketing functions and other functions.

Cost Recovery is a vital element in production sharing contracts (PSCs) within the oil and gas sector, allowing contractors to recover costs incurred during exploration and production through revenues generated from oil and gas production. This mechanism has a direct impact on the sustainability of operations and the management of natural resources, which in turn plays a critical role in supporting the national economy.This study aims to analyze the role and contribution of the cost recovery scheme in enhancing Indonesia's economic development, focusing on optimizing state revenue, increasing both foreign and domestic investment, and promoting the development of sustainable energy infrastructure. The method used in this study is a literature review, which includes data from journals and published articles.The main findings of the study show that the cost recovery scheme not only functions as an instrument to ensure the sustainability of upstream oil and gas operations but also has a significant impact on other economic aspects. In the context of national economic development, this scheme contributes to increasing state revenue through taxes and royalties, creating jobs, and supporting local economic development in oil and gas-producing regions. Moreover, cost recovery opens up opportunities for technology transfer and enhances human resource capacity in the energy sector.

In recent years, demand for these products has increased along with awareness of the beauty and durability of bengkirai wood. Although SMEs contribute significantly to the Indonesian economy, they face challenges, including access to financing and production efficiency. This study aims to understand how Rumah Parquet accounts for costs related to maintaining environmental quality in its production process. The methodology used included interviews and regression data analysis to calculate Cost of Goods Manufactured (COGS), Operating Expenses (BOP), and profit and loss statements. The results show that Rumah Parquet has not fully integrated environmental quality costs in the COGS calculation, which has an impact on profitability and business sustainability. The findings provide insights for industry players on the importance of better cost management to improve product competitiveness. This research also contributes to the literature by highlighting environmental aspects in cost calculation in the SME sector.  

This study aims to analyze the revenue and efficiency of the coffee powder processing industry "Cap Jempol" in Rejang Lebong Regency. The research employs a quantitative descriptive approach, focusing on revenue analysis, cost structure, and efficiency levels. Data were collected through interviews, observations, and questionnaires distributed to business owners and workers in the industry. The analysis shows that the total revenue (TR) of the "Cap Jempol" coffee powder business is IDR 35,000,000 per month, with total costs (TC) amounting to IDR 21.229.542 per month. The resulting profit is IDR 13.770.458 per month, and the Revenue-Cost Ratio (R/C Ratio) is calculated at 1.65, indicating that the business is profitable and efficient. Furthermore, labor productivity is measured at 100 kg per worker per month, demonstrating an efficient production process. Several factors influencing business revenue include raw material costs, operational expenses, market demand, marketing strategies, and competition. The findings suggest that improving production efficiency, expanding market reach, and optimizing cost management could enhance business profitability.

This study aims to assess the impact of exchange rate fluctuations on the consolidated statements of PT Mayora Indah Tbk. At PT Mayora Indah Tbk, exchange rate fluctuations have a major influence on financial statements, this can happen because of the influence of global commodity prices where subsidiaries are located abroad, third party cooperation for export sales, loans and also the cost of purchasing the main raw materials for the company's production. The method used in this research is qualitative research, where the object of research is PT Mayora Indah Tbk. Collecting data and information using library research methods and PT Mayora Indah Tbk data taken from the annual consolidated financial statements of PT Mayora Indah Tbk. The results showed that the treatment of foreign exchange and foreign currency differences at PT Mayora Indah Tbk, is in accordance with the applicable PSAK.

This study analyzes the application of the Job Order Costing method in determining the Cost of Goods Manufactured (COGS) at SME J'rami Farm in Bogor using a case study approach with data collection methods through interviews, observation, and document analysis. The results showed that the application of the Job Order Costing method provides a more accurate calculation compared to the method that has been used so far, thus enabling the company to set a more optimal profit margin and helping the company improve production cost efficiency. The application of this method also provides opportunities for SMEs to develop their business and be able to compete better in the market

This study aims to analyze the cost structure of production and the cost of goods sold (COGS) at Sari Gurih Baru 568 Tofu Factory. The research employs a qualitative descriptive method, gathering data through in-depth interviews and non-participant observation. Using this approach, the study explores cost components that influence production efficiency and COGS determination. Through this analysis, the research provides in-depth insights into cost allocation, resource management, and opportunities to enhance cost-efficiency in production. The findings are expected to support improved decision-making in cost management and pricing strategies within the Small and Medium Enterprises (SME) sector.  

The research was aimed to evaluate the effect of addition Sardinella lemuru oil (SLO) and sprouted mung bean (SMB) supplementation on performance broiler and IOFC. The material used in this research were 160 unsexed Cobb Strain DOC broiler. The method used Completely Randomized Design with 4 treatments and 5 replications, and the experiment tested T0 (basal feed) as a control, T1(basal feed + SMB 0.5% + SLO 1.5%), T2 (basal feed +SMB 0.5% + SLO 3%), T3 (basal feed + SMB 0.5% + SLO 4.5%) as feed given. Variable measured were feed consumption, body weight gain, feed conversion, index of production, and income over feed cost. The data collected and analysed using Variance analysis  and the Duncan Multiple Range Test further tested any significant difference. The results were showed that the addition of Sardinella lemuru oil 4.5% and sprouted mung bean 0.5% highly significant (P<0.01) affected feed consumption, feed conversion, body weight gain, income over feed cost and no significant effected on the index of production.

XYZ is a manufacturing company that produces Yamaha brand motorbike parts such as electrical switches, electrical sockets, lever assembly and horns. Many of the products sent were returned by customers because they did not meet quality standards, for example in March 2024 there were 1,420 pcs out of a total of 19,900 pcs that were returned. This means that companies have to increase production time and costs to replace defective products that are returned because they do not have safety stock. Forecasting is needed to control the production system so that it does not experience over stock and safety stock shortages. This research aims to provide recommendations for forecasting methods that companies can use to minimize the occurrence of production excesses and shortages in the company. Forecasting is done based on historical company sales data for 12 months. The method used is the exponential smoothing method which is then tested whether this method can be used in the future. This calculation uses the help of POM-QM (Production Operation Management – Quantitative Method) software. Calculations are carried out by testing the MAD, MSE, and MAPE values to obtain calculation error values. The results obtained by forecasting the main sw srtg lock assembly product using the exponential smoothing method were 15,708 for demand for the next period, MAD 3.38, MSE 22.84 and MAPE value 26%. Based on these results, the exponential smoothing method can be a recommendation for companies to forecast future demand. This is because the value of forecasting accuracy or MAPE is reasonable. The smallest percentage of MAPE values has a fairly minimal possibility of error in forecasting results.

Educational activities to be able to improve skills in calculating the cost of goods manufactured is a Community Service program carried out in Gunung Putri Village. This activity aims to provide education to develop an understanding of the concept of financial management in business. Broadly speaking, by learning about HPP (Cost of Goods Manufactured) residents can control costs that are not needed and increase production efficiency. With this education, it is hoped that MSMEs in Gunung Putri Village will have knowledge that can help determine competitive selling prices and the desired amount of profit. The results of the activity are very good because each factor is influential in realizing the success of education about the implementation of the calculation of the cost of goods manufactured using the full costing method in Gunung Putri Village in a directed and clear manner.

This study aims to analyze the calculation of Cost of Goods Manufactured (COGS) and sales strategies at MSME Boembu Rumah Catering. Using a direct interview method with the business owner, this research explores the components of production costs which include raw materials, labor, and overhead costs. The results showed that Boembu Rumah Catering was able to determine a competitive and efficient selling price, thus achieving a profit of 98%. In conclusion, accurate COGS calculation and proper understanding of cost components can improve the efficiency and profitability of MSME businesses, while strengthening competitiveness in the catering market.  

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economy by creating jobs and fostering local economic growth. However, MSMEs, especially in the culinary sector, often face challenges in managing finances, including accurately calculating the Cost of Goods Manufactured (COGM). COGM, which includes raw materials, labor, and overhead costs, is essential for setting appropriate prices and maintaining profitability. Miscalculations can lead to inaccurate pricing, impacting competitiveness and profit margins. This study analyzes COGM calculations at U&Mie, a culinary MSME known for its chili oil chicken noodles, to understand its pricing strategy. Findings from this research and prior studies by Harefa and Purwanto reveal that the full-costing method provides consistent results, highlighting the need for comprehensive COGM calculations to avoid overlooking variables that could affect pricing. This study aims to offer guidance for MSMEs in managing production costs and setting prices effectively, enhancing their market competitiveness.

This paper explains the role of technology in optimizing container yard (CY) management at PT. Masaji Kargosentra Tama Belawan. PT. Masaji Kargosentra Tama Belawan is a shipping company that is a multimodal transport business entity, this company operates in the field of domestic warehousing services and import and export container Freight Station (CFS), with warehouse supply and distribution services. The container yard is one of PT's main facilities. Masaji Kargosentra Tama Belawan is used to form containers to minimize the risk of ship delays resulting in decreased loading and unloading production. In managing container yards, there are obstacles, including incompetent human resources and high implementation costs. For this reason, the purpose of writing this paper is to determine the role of technology in optimizing container yard (CY) management. The method used in this writing is field research (field research) where the author makes direct observations at the company and library research (library research) where the author obtains paper material from books in the library or other reading sources related to the main points. taken is the Role of Technology in Optimizing Container Yard (CY) Management at PT. Masaji Kargosentra Tama Belawan.

Rural economic transformation is a strategic step in improving the welfare of rural communities, especially in the era of globalization that drives intense market competition. One important aspect of this transformation is education and the implementation of halal production labeling. The application of halal labels not only increases consumer trust but also opens up opportunities for local products to be exported to global markets that increasingly emphasize product halalness. Education about the importance of halal certification at the village level becomes crucial in enhancing the quality and competitiveness of local products. Moreover, empowering communities through training and mentoring in the halal certification process can accelerate economic transformation. This research aims to analyze the impact of education and the implementation of halal certification on rural economic growth and identify the challenges faced in the process. The findings reveal that villages that have implemented halal certification experienced increased income, wider market access, and improved product quality. However, obstacles such as a lack of knowledge and high certification costs need to be addressed through more inclusive policies and government support.

This research analyzes the consumption behavior patterns of the people of Blitar Regency and City in the context of national food efficiency from an Islamic economic perspective. The aim of the research is to identify people's consumption behavior patterns, the food efficiency strategies implemented, and the obstacles faced in national food efficiency efforts. The research method used is a descriptive qualitative approach with data collection techniques in the form of in-depth interviews, observation and documentation. The research results show that the consumption patterns of Blitar people tend to shift from staple food to non-food as prosperity increases. Food efficiency efforts are carried out through increasing production at low costs and optimizing income. However, there are obstacles in the form of uneven efficiency in the production to consumption chain. This study recommends increasing public awareness to avoid wasting the implementation and concept of maslahah in consumption patterns according to Islamic teachings.

The analysis of production costs using the full costing method at CV Cielofood Pratama in Bogor aims to set accurate selling prices through comprehensive production cost calculations. This study applied a descriptive case study approach, utilizing primary data from observations and interviews as well as secondary data. The analysis revealed a total monthly production cost of Rp 42,200,000, with a per-unit cost of Rp 15,461.54. These results demonstrate that the full costing method provides a complete overview of all production expenses, aiding management in decision-making related to pricing strategies and operational efficiency. The practical implication of this method can enhance the company's competitiveness in the market.