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Anisa Fitri Al Husna; Imam Prawoto; Rizal Maulana

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines pricing mechanisms in the buffet system at Wisma Tamu Al Ishlah Restaurant from the perspective of Islamic economic justice principles. This research is crucial given the limited studies that analyze buffet pricing practices from an Islamic economic perspective, particularly in a pesantren (Islamic boarding school) environment. This research adopts a qualitative approach with field research methods, utilizing interviews, observations, and documentation for data collection. The findings indicate that the pricing mechanism at Al Ishlah Restaurant employs a cost-based method, setting prices based on raw material costs, capital, operational expenses, and production services, adjusted according to the types of food selected by customers. Generally, the pricing practices at Wisma Tamu Al Ishlah Restaurant align with Islamic economic justice principles, ensuring that no party is disadvantaged and upholding honesty in transactions. Prices are established through mutual agreement between the restaurant and the customer, ensuring fairness. However, price transparency presents a challenge that could affect consumer perceptions. This research contributes to the development of Islamic economic theory in the culinary business context and provides recommendations to enhance justice in buffet pricing..

Eva Aziza; Ilma Sarimustaqiyma Rianse; Samsul Alam Fyka

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2024 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

This research aims to find out: (1) the husband's income as a farmer. (2) the income of the farmer's wife (3) the contribution of the farmer's wife to the income of the farmer's household in Masalili Village, Kontunaga District, Muna Regency. This research was carried out in Masalili Village, Kontunaga District, Muna Regency from January 2023 to July 2024. The data used were primary and secondary data. The analysis used in this research is presented in table form. The main commodities cultivated by farmers are corn, cassava and tapping palm sap. The average husband's income in the agricultural sector in Masalili Village, Kontunaga District, IDR 30,151,595/year, this value is obtained from the value of income minus the value of farming production costs. The average income of farmers' wives is IDR 14,413,228/year with an average income of IDR 19,048,200/year and average expenses of IDR 4,580,972/year. This income is obtained from the kamooru weaving business, with an average income of IDR 9,671,728/year and also additional income from businesses in the agricultural sector, namely as a farm laborer and also a vegetable seller, with an average income of IDR 4,792,500/year. The results of the analysis show that farmer wives contribute 31.87% to farmer household income, while husbands' income from the agricultural sector contributes 68.12% with an average total income of farmer households of IDR 45,386,866/year.

Inna Noor Inayati; Siti Yuriah; Syed Asif Ali

Journal of Health Sciences, Nursing and Nutrition 2024 International Forum of Researchers and Lecturers

Eco-pharmaceuticals are an emerging solution in the pharmaceutical industry, aimed at reducing environmental impacts through sustainable production, distribution, and disposal practices. The growing concern over pharmaceutical waste, especially in low-resource settings, highlights the need for greener alternatives. Pharmaceutical residues, often not fully removed during conventional wastewater treatments, contribute significantly to water pollution and disrupt aquatic ecosystems. Eco-pharmaceuticals address these issues by using biodegradable materials, environmentally friendly production methods, and safer disposal techniques, thereby reducing the persistence of pharmaceutical contaminants in the environment. Life-Cycle Assessment (LCA) is an essential methodology used to evaluate the environmental impact of pharmaceutical products, considering all stages from raw material extraction to end-of-life disposal. The results of LCA show that eco-pharmaceuticals significantly reduce water pollution potential and carbon emissions when compared to conventional drugs. Additionally, they offer a more resource-efficient alternative by minimizing waste generation during production and ensuring safer end-of-life disposal. Despite the clear environmental benefits, challenges remain in transitioning to eco-pharmaceuticals, particularly in low-resource settings where infrastructure for waste management is limited. Cost and availability of eco-pharmaceuticals may also pose barriers to widespread adoption. However, with appropriate policy interventions, public education, and technological innovations, these challenges can be addressed. This study underscores the potential of eco-pharmaceuticals in mitigating environmental degradation while offering a sustainable and cost-effective alternative to traditional pharmaceuticals, particularly in regions most vulnerable to pollution.

Nuha, Ulin; Faozi, Safik

DINAMIKA HUKUM 2024 Universitas Stikubank

Batik is a work of art that has unique cultural values. The existence of batik can be found at any time in all corners of the city of Pekalongan. Meanwhile, batik production and trading activities are active throughout the day, even late at night. The pulse of people's lives, which is never separated from batik, has given Pekalongan the image of a "batik city". This is quite relevant considering that the people of Pekalongan city cannot be separated from batik, batik has become the economic lifeblood of the people of Pekalongan. Pekalongan batik production is not only sold in the local market but has reached and penetrated the international market. As competition in the international batik industry has arrived, it is fitting for Pekalongan batik to receive legal protection. The legal protection in question is about intellectual property rights, one of which is related to the use of trademark rights. There are two problems in this research, namely how to obtain legal protection for brand rights, logos, batik motifs and models in Pekalongan and how to report criminal acts of misuse or counterfeiting batik logos/brands that have been registered with Intellectual Property Rights. This research was conducted using a normative juridical research model or a normative legal research method. The normative juridical research method is a library-based legal research method. In this research, research will be carried out by analyzing the problems being discussed relating to the regulations on Intellectual Property Rights, specifically Brand Rights. Then the author connects it with legal protection of brand rights for the Batik industry in Pekalongan. Research results Legal protection for copyright of batik motifs generally exists in the 2002 UUHC, as regulated in Article 12 letter i. Based on developments in the 1987 UUHC and 1997 UUHC, batik art that receives copyright protection is non-traditional batik art with the consideration that traditional batik art has become common property (public domain). In the 2002 Copyright Law, both traditional and contemporary batik receive protection. Legal protection for batik motif copyright is obtained automatically without registration. Copyright registration for Pekalongan batik motifs is still rarely done. UUHC 2002 basically protects the artistic work of batik craftsmen without having to register. This creates several problems, namely, new motifs created by batik craftsmen in Pekalongan are marketed, and within three months the printed batik will come out. Regarding this problem, the Pekalongan City and Regency Department of Industry and Trade has not yet taken action because basically most batik motifs in Pekalongan have not been copyrighted. If people want to protest and demand it, it will also cost a lot of money, even though most craftsmen in Pekalongan have little capital. The level of awareness and understanding of the public, especially small and medium industrial entrepreneurs, regarding copyright is still low, so this condition becomes even worse due to the lack of ability to access information, as well as understanding of relevant agency officials regarding the importance of copyright. Keywords: Brand Rights, Legal Protection, Pekalongan Batik

Nonius Apriliano; Hannaan Nabih Krisna; Zahra Radhina; Anna Charlita Lay

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

Inflation is a complex economic phenomenon and has a broad impact, including on a country's import policy. When inflation occurs, domestic prices of goods and services increase, thereby increasing production and consumption costs. As a result, producers must increase product prices to maintain profit margins, which can reduce domestic demand and increase demand for imports because local prices become more expensive than imported goods. In addition, inflation also weakens the value of a country's currency, increases the demand for foreign exchange to pay for imports, and worsens the exchange rate. Countries with high inflation rates often experience trade deficits due to a surge in imports and a decline in exports, which in turn depletes foreign exchange reserves because they are needed to pay foreign debt and import goods that are needed but can no longer be exported. To overcome inflation, countries can adjust their strategies. import with more effective measures. Several steps that can be taken include: (1) Optimizing the Import List, namely prioritizing essential goods that are difficult to re-export; (2) Negotiation of Import Tariffs, with the aim of reducing import costs and increasing trade flexibility; and (3) Investment in the Local Manufacturing Sector, in order to reduce dependence on imports and increase domestic competitiveness. With this strategy, import policies can be anticipated and prepared proactively to be more effective in dealing with inflationary conditions. This abstract discusses the impact of inflation on import policies and strategies to deal with it, such as optimizing import lists, negotiating import tariffs, and investing in the local manufacturing sector.

Sofro’ul Aulia Reonika; Fauziyah Fauziyah; Akhmad Naruli

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

It is very important for companies to present financial reports in order to increase the relevance value of a company. Researchers conducted research on CV. Agung Jaya. This research aims to find out how to analyze the presentation of company financial reports in accordance with SAK ETAP in order to increase relevance value. This research uses quantitative descriptive. The data sources used were obtained through documentation and interviews.  The analysis techniques used are making reports on the cost of production, making profit and loss, making reports on changes in equity, financial position reports, cash flow reports and notes to financial reports. The results of this research are CV. Agung Jaya has not fully prepared financial reports in accordance with SAK ETAP. The recording carried out is not completely efficient and effective. This discrepancy is why researchers present financial reports in accordance with SAK ETAP consisting of profit and loss reports, capital changes reports, financial position reports, cash flow reports, and notes to financial reports. Having financial reports that comply with SAK ETAP can increase the relevance value, making it easier for users of financial reports to provide company information which will result in no wrong decision making.

Ikram Ikram; Dewi Marwati Nuryanti; Naima Haruna

Flora : Jurnal Kajian Ilmu Pertanian dan Perkebunan 2024 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Research on the pattern of development of empowerment of rice farmers towards income levels was carried out in Tombang Village, Walenrang District, Luwu Regency. This research was conducted from January to March 2024. The results of the study showed that rice farming in Walenrang District was profitable with variable costs of IDR 12,442,999 and fixed costs of IDR 407,471 so that the total costs incurred were IDR 12,850,470 and the production value was IDR 44,730,181 so that the net income received by farmers was IDR 31,879,711 per ha / planting season. Based on the t-test with regression analysis, the production factors that influence rice farming income in Walenrang District, namely Land area (X1), Labor costs (X2) and Capital (X3) have a significant effect on increasing production. Based on the F test on the regression analysis of production factors, the independent variables, namely land area (X1), labor costs (X2) and capital (X3), have a significant influence on increasing production in rice farming in Walenrang sub-district, Luwu district.

Bayu Pratama; Suharjo Suharjo; Sarty Syarbiah

Journal of Student Research 2024 Pusat Riset dan Inovasi Nasional

Corn is one of the most important commodities in, Konawe Regency Southeast Sulawasi. Corn is included in the strategic food group whose demand continues to increase every year. Even though corn production in Southeast Sulawasi, Konawe Regency continues to increase, it cannot meet demand, which ultimately forces the government to import corn. This research was carried out in Nario Indah Village, Wawotobi District, Konawe Regency. The population of this study consisted of 25 people. The sample was taken by census as many as 25 people. The aim of this research is to analyze the economic scale, revenue, costs and income as well as the efficiency of production inputs in sweet corn farming in Nario Indah Village, Wawotobi District, Konawe Regency. The research results show that the economic scale of sweet corn farming in Nario Indah Village, Wawotobi District, Konawe Regency is in a condition of Increasing Return to Scale. Receipts amounting to Rp. 19,982,820/ Ha, cost of Rp. 9,779,086/Ha, and the income from sweet corn farming in Nario Indah Village, Wawotobi District, Konawe Regency is Rp. 10,203,734/Ha. The production inputs for land area, labor, herbicides show that they are inefficient, while the production inputs for seeds, urea and insecticides show that they are not efficient in sweet corn farming in Nario Indah Village, Wawotobi District, Konawe Regency.

Fitriyani Fitriyani; Ine Fausayana; Samsul Alam Fyka

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2024 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

This study aims to determine: (1) To determine the productivity of hybrid yellow corn farmers in Mrobea Village, Sawerigadi District, West Muna Regency and (2) To determine how much income hybrid yellow corn farmers get in Marobea Village, Sawerigadi District, West Muna Regency. The results of this study indicate that (1) The productivity of hybrid yellow corn farmers in Marobea Village, Sawerigadi District, West Muna Regency is 2,127/kg, which can be said to be quite productive with an average production of 3.128/kg and an average land area of ​​1.47/ha. (2) The amount of income is obtained from the difference between total income of Rp14,050,976/ha/planting season with total production costs of Rp4,365,666/ha/planting season, resulting in an income of an average of Rp9,685,310/ha/planting season.

Darmawang Darmawang; Milawati Saranani; Abu Rahman

Journal of Student Research 2024 Pusat Riset dan Inovasi Nasional

The location of this research was carried out in Anggoro Village, Abuki District, Konawe Regency with the consideration that the location is one of the centers of rice production in Abuki District. Seeing the large potential of rice farming in Anggoro Village, it is one of the prospects for developing rice farming so that it can have an impact on farmer welfare. Therefore, it is necessary to conduct research on farmers' assessments of the role of agricultural extension workers and farmer income. The sample determination was carried out by simple random sampling (sample random sampling) obtained as many as 60 farmer respondents from the total population. Based on the results of the research and discussion, it can be concluded: 1) The role of agricultural extension workers in Paddy Farming in Anggoro Village, Abuki District, Konawe Regency is considered quite good by respondent farmers, this is proven by the high average perception value based on each indicator of the role of agricultural extension workers. 2) The amount of income in paddy farming in Anggoro Village, Abuki District, Konawe Regency is obtained from the difference between total income and total production costs, resulting in an income of Rp. 4,685,383,001, - / planting season with an average of Rp. 78,089,717, - / planting season.

Fajar Gumilang; Ilham Pratama; Imron Rosidi N.H; Puji Rahayu; Sri Lestari

Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of digital technology and the need for energy efficiency are two important elements in advancing the village economy, especially through the Micro, Small and Medium Enterprises (MSME) sector. The digitalization of MSMEs opens up great opportunities for village business actors to expand markets, increase productivity and integrate technological innovation in their operations. Meanwhile, electricity efficiency not only has an impact on reducing production costs, but also contributes to environmental sustainability. This research aims to analyze the impact of digitalization and electricity efficiency on village economic progress through the development of MSMEs. This study examines how digitalization can increase market access and competitiveness of MSMEs in villages, as well as how implementing energy efficiency practices can reduce the burden of operational costs faced by business actors. Apart from that, this research also discusses the challenges faced by MSMEs in villages in adopting digital technology and energy efficiency practices, as well as solutions that can be implemented to overcome these challenges. The research results show that the integration of digitalization and electricity efficiency can make a significant contribution to improving the performance of MSMEs in the village, which in turn has a positive impact on improving the overall village economy. Successful implementation requires strong support from governments, technology providers and local communities to ensure the sustainability of these initiatives

Claudensia Yuli Lolan; Wilhelmina Mitan; Yoseph Darius Purnama Rangga

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2024 Pusat Riset dan Inovasi Nasional

This research aims to determine understanding and concern in implementing green accounting in Tempe MSMEs in Sikka Regency. This research uses a qualitative descriptive method. The data collection techniques used were interviews and documentation. The data analysis technique, namely descriptive analysis, begins with the data reduction stage, data presentation and conclusion drawing or verification. The research results show that tempe MSMEs in Sikka Regency, consisting of the Super Jaya tempe factory, Sidu Moro tempe factory, Bintang Jaya tempe factory, Putra Fajar tempe factory, have an understanding and concern for the environmental impact of the business activities they carry out. A manifestation of the understanding of tempeh MSMEs in Sikka Regency regarding the environment is by charging environmental costs in the tempeh production process. The environmental costs charged include the costs of storage tanks, filters, labs, plastic, banana leaves and waste. However, tempe MSMEs do not yet have sufficient understanding to apply the green accounting concept as a whole to the presentation of financial reports. The manifestation of concern for tempeh MSMEs in Sikka Regency is through maintaining business continuity, business raw materials, business waste, organic and non-organic waste, environmentally friendly equipment, understanding environmental costs and being directly assisted by the Health Service and the Sikka Regency Environmental Service.

Anggia Ramadhan; Annisa Nabila Zachra

International Journal of Entrepreneurship and Management 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Waste is a serious problem in Indonesia, including in Medan Belawan Regency. The Waste Bank Program is presented as a solution for waste management and community economic empowerment. This study aims to determine the role of the Waste Bank in community income. The research method used is descriptive statistics presented in the form of frequency distribution tables, histograms, steam and leaf (stem and leaf diagrams) or box plots (box line diagrams). Data collection was carried out through interviews, questionnaires and observations. The data analysis technique used is statistical analysis. The Waste Bank Program in Medan Belawan Regency has provided economic, social and environmental benefits. Economic benefits include increasing community income, creating jobs, and saving waste transportation costs. Social benefits include increasing public awareness of the importance of good waste management, and increasing public concern for the environment. Environmental benefits include reducing rubber production, reducing environmental pollution, and preserving natural resources. The Waste Bank Program in Medan Belawan Regency is one example of the application of an effective and sustainable green economy concept. This program can be a model for other waste management programs in Indonesia.

Marreta Coren Tangke; Gyska Indah Harya; Taris Nur Rahma; Faya Pratama Kuncoro Putra; Mazadi Setiawan Yudha

Jurnal Pengabdian Masyarakat Waradin 2024 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Land scarcity in urban areas encourages people to look for efficient alternatives to plant cultivation. Hydroponics, as a soil-free cultivation technique, offers a potential solution. This activity aims to carry out socialization and training on hydroponics to improve knowledge and skills in independent plant cultivation that can support household food security in urban communities. The method used was socialization and hands-on practice of making simple hydroponic systems. The results of the socialization and training showed a significant increase in participants' knowledge of the principles of hydroponics.  The evaluation percentage is 78% of residents of Nginden Jangkungan sub-district, Sukolilo sub-district, Surabaya city are able to independently apply the Hydroponic system in the yard of each house and can take economic benefits from farming through the hydroponic system, but in the application of this hydroponic system requires high production costs, so that people pay more attention to the use of input allocations used to get more added value. Hydroponics is one of the sustainable agricultural efforts in urban environments that have limited land with the introduction of hydroponic systems, socialization, and application practices in urban areas that have been implemented.

Nayla Faizah; Nayli Fadhilah; Nabil Zainul Fikri; Moh Iqbal Assidiqi; Syauqi Muhsinatur Rohmani +4 more

Jurnal Pengabdian dan Solidaritas Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

The main focus of this research is to deeply analyze the existing production process, evaluate the technology and equipment used, and identify ways to improve raw material and energy management. Through the application of the latest technology, such as more efficient processing machines and more modern processing methods, it is expected to improve production efficiency, reduce operational costs, and ensure consistent product quality. The research method includes data collection from observations of the current production process, interviews with local producers, and analysis of the equipment and techniques used. In addition, this research also involves testing the implementation of innovations and evaluating their impact on the final product results and production costs. The expected results of this research include improved syrup quality, better operational efficiency, and reduced production costs, which overall can increase the competitiveness of Karangtengah syrup products in the market. The benefits of this research are not only limited to improving the quality and efficiency of production but also include positive economic impacts for the local community. By improving the production process and expanding market reach, it is expected to create new economic opportunities, improve the welfare of local communities, and provide a model for other food processing industries in the region. This research aims to make a significant contribution to the development of the local industry and encourage the adoption of more sustainable and innovative production practices.

M. Nurdin Nursamsi; Arif Supendi; Ujang Dindin

Zebra: Jurnal Ilmu Peternakan dan Ilmu Hewani 2024 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

The background of this research is that vertiqua is considered to have high production costs and small profits. Therefore, a business analysis is needed to increase the effectiveness of the fish farming business using the vertiqua system. The purpose of this study is to analyze the aquaculture business using the vertiqua system including capital and profit obtained. This research uses qualitative methods with descriptive explanations. The results of the research that has been done show that the R / C Ratio value obtained is 1.66, meaning that every 1 cycle cost expenditure will get 1.66 revenue. Koi fish farming using the vertiqua system is said to be feasible to continue because the R / C Ratio value is 1. The JWPM value with the calculation of 8 cycles for 1 year is 1.4, meaning that it takes 2 months and 2 days for the capital to return. Based on the business analysis conducted, the production of koi fish seeds using the upper biofical filter vertiqua system can be said to be feasible and has the potential to be further developed, because it can provide good profits with a good JWPM. In addition, cultivation using the upper biofical filter vertiqua system is very efficient in providing care for koi fish cultivation.    

Saepul Miptah; Novita MZ; Arif Supendi

Manfish: Jurnal Ilmiah Perikanan dan Peternakan 2024 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Crayfish is one of the fishery commodities that has high economic value, behind having high economic value in lobster cultivation there are several things that need to be considered, namely the conditions of the cultivation environment, feed, and water quality, based on the findings in the field of crayfish cultivators inukabumi have innovations in feed making, this is done to reduce feed production costs, the feed innovation is a mixture of pellets, conch and cassava, with a ratio of comparison in tub 1 P: 1 K: 1 S: 1.4 tub 2 P: 1, K: 1.4 S.: 1, and tub 3 100% pellets, this feed has never been tested to determine the nutritional content of the feed, in this study conducted to test the effectiveness of feed for crayfish growth, while the test results show that the proximate value in tub 1 is 20.55% Protein, tub 2 is 14.32% Protein and tub 39.41% Proterin in this study conducted 3 tubs and each stocked 100 e / tub, this study was conducted for 14 days of maintenance, and feeding is done 2 times a day, the results of this study indicate that the survival rate is low, with SR values in tub 1, (22%) tub 2, (23%) and tub 3 (10%), this is influenced by inappropriate feed, and water quality that is not in accordance with predetermined quality standards, and during the maintenance of crayfish many were found dead due to molting failure with a size of> 9.2 cm, so that the feed used is inappropriate      

Muhamad Noval

Nusantara: Jurnal Pengabdian kepada Masyarakat 2024 Pusat Riset dan Inovasi Nasional

This literature study examines the application of sustainable production systems in community empowerment, particularly focusing on industrial engineering implementation in local communities. Using a qualitative approach through document analysis, focus group discussions, and in-depth interviews, the research identifies three critical findings. First, community-based production system models that integrate contextual analysis, participatory design, and continuous monitoring significantly improve productivity and income of local communities, as demonstrated in the weaving community in Sleman, Indonesia. Second, production engineering interventions that combine technological innovation and social empowerment generate sustainable economic impacts, including 11-13% increase in global agricultural commodity production and 43% reduction in worker idle time in the manufacturing sector. Third, an adaptive conceptual framework connecting local wisdom with digital technology strengthens community resilience, as seen in green construction practices based on local materials that reduce costs by up to 20% while improving quality of life. The study strengthens socio-technical systems theory by demonstrating that the success of sustainable production systems depends on synergies between technical, social, and institutional aspects.

Christianus Tomy Saputra; Wilhelmina Mitan; Pipiet Niken Aurelia

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine the application of environmental cost accounting in the Super Jaya tofu factory industry.   This research uses qualitative methods. In this research, the data sources used are primary data and secondary data. The data collection technique uses observation, interviews and documentation. By conducting direct interviews with the owners of the Super Jaya tofu factory industry. The data analysis technique uses data collection, data reduction, data presentation, conclusions and data verification. The research results obtained from the application of environmental cost accounting are still not effective because they have not prepared financial reports and have not implemented cost accounting in presenting financial reports because the costs traced are only general costs related to the tofu production process. Such as raw material costs, labor costs, general capital costs and special capital costs, while the costs for waste management are only labor costs for the filtering section and environmental cleaning equipment costs.

Netty Nasifa Aurasari; Eni Srihastuti; Agus Athori

Jurnal Ekonomi dan Pembangunan Indonesia 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research discusses the application of the sales budget as a tool for planning and controlling finished goods inventory. The aim of this research was carried out based on the application of a sales budget to find out how to implement a sales budget which can be used as a planning and control tool for finished goods inventory to optimize profits at CV Wecono Asri. The type of research used in this research is descriptive quantitative, namely providing a picture of the actual situation of the object under study based on facts, by collecting data processing such as collecting related data, namely raw material costs, labor costs and factory overhead costs. The data examined in this research is from 2021 to 2022 as a basis for calculating sales forecasts in 2023 which will then be prepared for implementing the sales budget. From the results of the research that has been carried out, it shows that the implementation of the sales budget at CV Wecono Asri is more controlled compared to before the sales budget was prepared because the resulting acquisition costs also increase due to the difference between the profit and loss budget report and the profit and loss realization report, which produces results The final difference in profit and loss was IDR 16,660. So with these results it is recommended that CV Wecono Asri prepare a sales budget, production budget, raw materials budget, labor budget and factory overhead budget, the company will get a greater profit than the previous year.