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Penelitian ini merupakan studi kasus yang menginvestigasi perbedaan cara perhitungan harga pokok produksi (HPP) antara metode full costing dan variable costing pada produk Sate Lilit dan Tum Daging. Data diperoleh melalui kombinasi sumber primer dan sekunder di UKM Kubu Ajengan yang berlokasi di Banjar Taman Darmasaba, Badung, Bali, sebuah usaha yang mengusung kuliner rumahan dengan cita rasa autentik berdasarkan bumbu tradisional Genep.   Data dikumpulkan dengan cara pengamatan langsung dan analisis rinci atas komponen biaya produksi, yaitu biaya bahan baku, tenaga kerja langsung, serta overhead pabrik. Hasilnya menunjukkan bahwa perbedaan perhitungan HPP antara kedua metode tidak signifikan, terutama karena porsi biaya tetap yang sangat kecil. Berdasarkan temuan tersebut, disarankan agar UKM secara rutin melakukan perhitungan HPP yang akurat guna meningkatkan pengendalian biaya serta menetapkan harga jual yang lebih kompetitif.

This study There is ineffective communication in Wonogiri Market which causes failure in negotiation. Ineffectiveness in negotiation also makes sellers and buyers not have a purchase agreement, sometimes there is a compulsion of sellers so that the goods they sell are immediately sold out so that many other traders compete to provide lower prices. This study aims to determine whether or not there is an influence of communication on the success of negotiations between sellers and buyers in Wonogiri Traditional Market. This study is a quantitative study with a simple linear regression analysis method. This research was conducted in Wonogiri traditional market, on sellers and buyers in March - May 2025. The population of this study was 110 sellers, while the sample used was 84 sellers. The data analysis technique used simple linear regression with the help of the SPSS 25 program. Based on the results of the study and data analysis, it shows that there is an influence of interpersonal communication on the success of negotiations in Wonogiri Traditional Market of 0.581.  

There are many traditional Indonesian cakes, especially traditional cakes from the South Coast of West Sumatra. This research was conducted to introduce traditional cakes typical of the South Coast of West Sumatra to the wider community in the Jabodetabek area. West Sumatra, is a province in Indonesia located on the island of Sumatra with Padang as its capital city. Pesisir Selatan Minang traditional cake is a traditional cake originating from the province of West Sumatra. The formulation of the problem consists of: (1) What are the typical Minang cakes and what is the texture and taste of Minang snacks? (2) How to introduce Minang cakes? The aims of this research are (1) To know and recognize the traditional Mianang cake. (2) Introducing and disseminating traditional Minang cakes. The research methods and data collection techniques used are (1) descriptive methods (2) data collection techniques using questionnaires (3) literature study. Place and time of research: the distribution of the questionnaire was carried out on 24-28 July 2021 through Google Form and WhatsApp media. Currently only a few people know the traditional Minang cake. It takes effort and support from the government and the community, especially the younger generation to preserve traditional cakes, especially traditional Minang cakes so that they are not lost due to the development of modern cakes.

The advancement of digital technology media has had a significant impact on various aspects of life, including in the economic cycle of the community and the preservation of local culture. One of them is in the utilization of digital technology in the economic sector which is growing rapidly and becoming an effective strategy in increasing village productivity. This study aims to analyze the results of the implementation of the Jangrana Village Festival work program related to how the integration of digital technology can contribute to the empowerment of local communities in the context of developing MSMEs and preserving traditional culture. The method used in this study is a qualitative approach with data collection techniques in the form of interviews, observations, and literature studies. The results of the study show that the application of digital technology, such as the use of Canva in creating MSME promotional instruments, village social media, and the digitalization of traditional cultural content, can strengthen the economic cycle and local cultural identity. In addition, the participation of local communities to be active as MSME activists also encourages economic and social sustainability. Therefore, a collaborative strategy between the government, levels of society, and digital industry players is needed to ensure the success of this program. Through these programs, it is hoped that it can be a learning experience for the present and also the future regularly and sustainably so that it can be useful for the people of Jangrana Village, Kesugihan.

Indonesian society has inherited traditions from its predecessors to fulfill environmental behavioral requirements. However, some traditions or habits are less popular and disappear on their own. One of the traditions in Indonesia is the Nadran tradition in Muara Angke, North Jakarta. In Islam, there are various views on this sea alms, making it necessary to review the Nadran tradition more deeply, especially from the perspective of hadith.This study aims to determine how the Nadran tradition is practiced in Muara Angke and how the community understands this tradition. The research method used is field research, collecting information related to the Nadran tradition.The results show that the Nadran tradition is practiced by the Muara Angke community every year on the Prophet's Birthday. The study's findings provide insights into the community's understanding of the Nadran tradition and its significance in Indonesian culture. The basis of the hadith used in this tradition is the hadith narrated by al-kuttub as-sittah.

The aim of this research is to get a clear picture of the meaning of each tradition that is still carried out by the Al-Ikhlas prayer room in Kasemen until now.  The explanation of this research is to describe the meaning and motive for implementing Qunutan in the Al-ikhlas prayer room. This research uses functional structure research methods.  The results of this research show the meaning of the Qunutan tradition in the Al Ikhlas prayer room, namely as a very special form of time to pray and ask for forgiveness and blessings from Allah SWT.  Qunut in the month of Ramadan is usually related to prayers performed on the night of Lailatul Qadar, one of the most special nights in the month of Ramadan, as it involves participation in joint religious activities such as evening prayers, reading the Koran, and praying.  Many people also do good deeds, such as giving alms or doing good to others, and guidance from Allah.  During the last 10 nights of Ramadan, especially in searching for Laylatul Qadar, the Kasemen people often strengthen the practice of qunut as part of their intensive worship.  The practice of qunut in the month of Ramadan is an important part of Muslims’ efforts to get closer to Allah and obtain blessings in the holy month of Ramadan which is considered full of grace.

ABSTRACT The growth of the both traditional and fast-food culinary sector has been rapid and to maintain consumer satisfaction, it is a crucial factor for determining the progress of culinary business growth. Therefore, the objective of the study is to examine the influence of prices, promotions, and quality of service on consumer satisfaction at McDonald's Restaurant Semarang. The data was collected through the completion of questionnaires and it was analysed by using the double linear regression. The research findings indicate that the factors of price, promotion, and quality of service affect significant impact on consumer satisfaction at McDonald's Restaurant Semarang. Through the partial test, it revealed that consumer satisfaction is significantly impacted by both promotion and quality of the service, while the price has no significant influence on customer satisfaction.   ABSTRAK Perkembangan industri kuliner terjadi dengan sangat pesat dan tidak terbatas pada makanan tradisional, namun juga restoran cepat saji. Kepuasan konsumen menjadi indikator penting dalam menentukan arah pengembangan bisnis kuliner. Tujuan riset ini ialah guna menganalisis dampak harga, promosi, dan kualitas pelayanan akan kepuasan konsumen restoran McDonald’s Semarang. Data diperoleh dari pengisian kuisioner dan dianalisis menggunakan regresi linear berganda. Keluaran penelitian mengunjukkan bahwa harga, promosi, dan kualitas pelayanan mempunyai dampak signifikan secara simultan akan kepuasan konsumen restoran McDonald’s Semarang. Uji Parsial (Uji t) mendapati bahwa promosi dan kualitas pelayanan mempunyai dampak signifikan akan kepuasan konsumen sementara harga tidak mempunyai dampak signifikan akan kepuasan konsumen.  

Kurangnya pemahaman masyarakat tentang pentingnya sertifikasi tanah di Kelurahan Karangmojo, Kecamatan Klego, Kabupaten Boyolali, berpotensi meningkatkan sengketa agraria. Meski PTSL digulirkan, hambatan administratif dan minimnya edukasi hukum menghambat implementasi. Program pengabdian masyarakat bertujuan meningkatkan kesadaran hukum warga, mendukung Reforma Agraria, dan mendorong pengelolaan tanah berkeadilan. Kegiatan meliputi survei lokasi, sosialisasi hukum pertanahan melalui presentasi interaktif, dan diskusi dengan masyarakat Karangmojo Kidul. Kesadaran hukum masyarakat Kelurahan Karangmojo terkait pengelolaan dan sertifikasi tanah masih rendah, ditunjukkan oleh banyaknya tanah yang belum bersertifikat, berisiko menimbulkan konflik agraria. Faktor penyebabnya meliputi kurangnya pemahaman akan pentingnya sertifikat tanah sebagai bukti hukum, kendala ekonomi, rendahnya pendidikan, dan budaya pengelolaan tanah tradisional. Kurangnya informasi dan tenaga ahli di bidang pertanahan juga menjadi hambatan. Program pemerintah seperti PTSL, yang bertujuan mempermudah sertifikasi, kurang dimanfaatkan karena minimnya sosialisasi. Langkah strategis untuk meningkatkan kesadaran mencakup edukasi intensif melalui sosialisasi, pendampingan teknis bagi masyarakat dalam melengkapi dokumen sertifikasi, serta pemanfaatan teknologi informasi untuk menyebarkan panduan terkait. Selain itu, diperlukan sinergi antara pemerintah pusat dan daerah dalam penyediaan layanan publik yang efektif. Peningkatan kesadaran hukum ini penting untuk menjamin kepastian hukum, mencegah konflik, dan mendukung pembangunan ekonomi masyarakat.

The circulation of alcoholic beverages is often unlicensed, particularly traditional alcoholic beverages, which are frequently distributed without a license due to being considered cultural heritage or customs specific to certain regions in Indonesia. This situation raises concerns regarding both legal compliance and public health. This research examines the licensing process for the sale and purchase of traditional alcoholic beverages in Indonesia, focusing on the Presidential Regulation of the Republic of Indonesia Number 74 of 2013 concerning the Control and Supervision of Alcoholic Beverages as an analytical framework. The study aims to explore the regulatory environment surrounding the distribution of these beverages and evaluate the challenges and opportunities for obtaining proper licenses. The research further discusses the role of the Online Single Submission Risk Based Approach (OSS-RBA) system, a digital platform designed to simplify the licensing process for businesses. This study is expected to serve as a valuable reference and knowledge resource for the public, providing clarity on the licensing process for alcoholic beverages. It also aims to raise awareness of the legal framework and facilitate smoother and more transparent processes for distributing alcoholic beverages in Indonesia.

Penelitian ini mengusulkan pendekatan terintegrasi dalam audit sistem informasi untuk menilai keamanan dan efektivitas pengelolaan TI di era Industri 4.0. Transformasi digital yang cepat mendorong organisasi untuk mengadopsi kerangka kerja tata kelola TI dan manajemen risiko yang lebih komprehensif. Penelitian ini menggunakan metode studi kasus kualitatif dengan pengumpulan data melalui wawancara mendalam, observasi langsung, dan analisis dokumen pada beberapa organisasi terpilih. Temuan penelitian mengungkapkan bahwa meskipun kontrol TI yang ada sudah memberikan perlindungan dasar, terdapat celah signifikan dalam integrasi praktik audit dengan tren digital terkini. Kerangka kerja yang diusulkan mengkombinasikan metode audit tradisional dengan alat penilaian risiko modern guna meningkatkan kepatuhan dan efisiensi operasional. Implikasi penelitian ini memberikan rekomendasi strategis bagi organisasi untuk memperkuat infrastruktur TI dan menyelaraskan proses audit dengan lanskap digital yang terus berkembang.

Penelitian ini mengusulkan pendekatan terintegrasi dalam audit sistem informasi untuk menilai keamanan dan efektivitas pengelolaan TI di era Industri 4.0. Transformasi digital yang cepat mendorong organisasi untuk mengadopsi kerangka kerja tata kelola TI dan manajemen risiko yang lebih komprehensif. Penelitian ini menggunakan metode studi kasus kualitatif dengan pengumpulan data melalui wawancara mendalam, observasi langsung, dan analisis dokumen pada beberapa organisasi terpilih. Temuan penelitian mengungkapkan bahwa meskipun kontrol TI yang ada sudah memberikan perlindungan dasar, terdapat celah signifikan dalam integrasi praktik audit dengan tren digital terkini. Kerangka kerja yang diusulkan mengkombinasikan metode audit tradisional dengan alat penilaian risiko modern guna meningkatkan kepatuhan dan efisiensi operasional. Implikasi penelitian ini memberikan rekomendasi strategis bagi organisasi untuk memperkuat infrastruktur TI dan menyelaraskan proses audit dengan lanskap digital yang terus berkembang.

Building the local economy through quality and sustainable traditional products at Khasanah Sari is a strategic step to improve community welfare and preserve culture. By addressing existing issues through training, digital marketing, product innovation and financial support, Khasanah Sari can grow and contribute positively to the local economy. Clear output targets will be a reference to measure the success of this initiative, making a positive impact on the community and the economy as a whole. Building a local economy through quality and sustainable traditional products involves community empowerment, product development and environmental sustainability By involving the community in production and marketing, their skills can be enhanced, creating new jobs. Traditional products need to be developed to meet quality standards that appeal to modern consumers, while using environmentally friendly raw materials and sustainable production techniques. Effective marketing, including the utilization of digital platforms, will help reach a wider market. In addition, collaboration between the government, businesses, and non-government organizations is essential to support development and market access. Public education and awareness on the importance of local products will also contribute to stronger economic growth and preservation of cultural heritage.bstract and Keywords must be written in English, in italic style, and contain a brief description of the research background, objectives, methods, findings, and implications. The abstract is written in one paragraph with a single space (maximum 200 words), without any reference or formula.

This Community Service activity aims to preserve traditional Papuan games, especially Batu Sembilan and Kayu Malele, through the Coaching Clinic at Base G Beach, Tanjung Ria Village, North Jayapura City. This activity involved 40 participants. In an effort to overcome the problem of decreasing interest and knowledge of traditional games, we use a coaching approach and direct demonstrations to introduce and improve participants' understanding and skills. The evaluation results showed a significant increase in participants from 12 people or 30% to 35 people or 88% in understanding and skills in playing traditional games. The implication is the revitalization of local culture and increased community participation in preserving Papuan cultural heritage through activities that educate and entertain simultaneously.

This Community Service activity aims to preserve traditional Papuan games, especially Batu Sembilan and Kayu Malele, through the Coaching Clinic at Base G Beach, Tanjung Ria Village, North Jayapura City. This activity involved 40 participants. In an effort to overcome the problem of decreasing interest and knowledge of traditional games, we use a coaching approach and direct demonstrations to introduce and improve participants' understanding and skills. The evaluation results showed a significant increase in participants from 12 people or 30% to 35 people or 88% in understanding and skills in playing traditional games. The implication is the revitalization of local culture and increased community participation in preserving Papuan cultural heritage through activities that educate and entertain simultaneously.

Critical thinking skills are important skills that need to be developed in students to face the challenges of 21st century modern fantasy literature such as Harry Potter and traditional literature such as The Legend of Malin Kundang in developing students' critical thinking skills. With David Krech's qualitative narrative approach and social perception theory, it was found that Harry Potter presented complex moral conflicts with universal values, while Malin Kundang taught moral lessons about family relationships and responsibility. This research also proposes a literature-based learning strategy that integrates local and global values to improve students' critical thinking and cultural appreciation.

Dhikr, as a spiritual practice inherent in Islamic tradition, comes in various forms and manifestations in the archipelago. One tradition that attracts attention is Dzikir Fida', a rite that is deeply rooted in the local wisdom of the people of Jetis Hamlet, Menggoro Village, Temanggung. This study examines in depth the existence of Dzikir Fida' as a manifestation of communal spirituality that lives and develops in the hamlet.Dzikir Fida', which consists of two main variants-Sughra and Kubra-is a collective practice that aims to ask for forgiveness and penance for the deceased. This tradition not only serves as an expression of condolences, but also as a means of strengthening social cohesion and reinforcing communal identity. Through the approach of religious phenomenology and symbolic anthropology, this study examines the meaning and significance of Dzikir Fida' in the socio-cultural context of the people of Jetis Hamlet.The results showed that Dzikir Fida' is not just a formal rite, but a living tradition that is lived and practiced collectively. The people of Jetis Hamlet believe that through Dzikir Fida', they not only give spiritual gifts to the deceased, but also instill noble values such as solidarity, mutual cooperation, and spirituality. This tradition becomes a medium for passing on religious values and cultural traditions from generation to generation.This research contributes to the study of the religious practices of Indonesian society, especially in the context of tradition and local wisdom. It is hoped that the results of this research can enrich the repertoire of knowledge about the phenomenology of religion and symbolic anthropology, and become a reference for the development of more in-depth studies on Dzikir Fida' and similar traditions in other regions.

The existence of the grouping of traditional fishermen in Dabo Lama and also the Regulation of the Minister of Marine Affairs and Fisheries Number 36 of 2023 concerning the Placement of Fishing Gear and Fishing Aids in the Measured Fishing Zone and Traditional Fisherman's Fisheries Management Area, has made the local government enforce this regulation in the area. The purpose of this study is to find out the implementation of the Regulation of the Minister of Marine Affairs and Fisheries Number 36 of 2023 concerning the Placement of Fishing Gear and Fishing Aids in the Measured Fishing Zone and the Traditional Fisheries Management Area, Dabo Lama Village. The research approach used is a qualitative approach. The results of the study show that the ideal policy dimension in the Regulation of the Minister of Marine Affairs and Fisheries Number 36 of 2023 concerning the Placement of Fishing Gear and Fishing Aids in the Measured Fishing Zone shows quite effective results in the context of implementation in Dabo Lama Village. The policy is considered relevant to the needs of traditional fishermen and is able to create a more harmonious pattern of interaction between fellow fishermen, as well as between fishermen and the implementing body. Then the target group dimension shows the result that the policy is highly dependent on the equitable delivery of information, the involvement of the target group in decision-making, and the support of adequate means to support traditional fishers in carrying out the stipulated provisions Then the implementation body dimension shows the result that there are limited resources from the implementing body, such as the number of supervisory officers and facilities inadequate supporters. This condition has an impact on the less optimal assistance provided to fishermen in understanding and implementing policies in accordance with the rules that have been set. Then from the dimension of environmental factors, the results show that there are local initiatives from the government and the community to improve environmental conditions, such as mangrove replanting programs and communitybased waste management.

Masjid Agung Jawa Tengah (MAJT) merupakan representasi arsitektur yang menggabungkan nilai religius Islam dengan budaya lokal Jawa serta elemen modern, tercermin pada elemen seperti kubah, atap tajug, minaret, pola ruang, ornamen kaligrafi-batik, hingga Gerbang Al-Qonathir. Penelitian ini mengkaji bagaimana desain MAJT merepresentasikan harmoni antara nilai-nilai tradisional dan modernitas melalui simbolisme budaya dan inovasi arsitektural. Elemen seperti serambi yang terinspirasi dari masjid Arab dimodifikasi dengan pola “U” dan dilengkapi dengan elemen lokal seperti bedug serta air mancur sebagai interpretasi baru tempat wudhu. Kaligrafi Arab dipadukan dengan motif batik untuk merepresentasikan identitas Jawa, sementara Gerbang Al-Qonathir menggabungkan seni Romawi dan Jawa sebagai simbol keterbukaan budaya. Pola ruang masjid yang hierarkis dan inklusif mencerminkan adaptasi filosofi tata ruang Jawa dalam konteks modern. Desain keseluruhan MAJT menunjukkan perpaduan harmonis antara fungsi spiritual, sosial, dan budaya, menjadikannya ikon yang relevan sebagai pusat religius dan budaya di Jawa Tengah. Penelitian ini menegaskan bahwa arsitektur dapat menjadi medium komunikasi yang efektif dalam menjembatani nilai-nilai tradisional, agama, dan inovasi modern secara holistik.  

Pasar Tradisional Blimbing merupakan pasar berstandar kelas A yang terletak di Kota Malang dan termasuk dalam kategori pasar tradisional kota. Pasar ini mencakup area seluas 1,9 hektar dengan fungsi utama sebagai zona perdagangan dan jasa. Salah satu ciri khas dari pasar ini adalah adanya dua jenis sirkulasi ruang yang berbeda dalam satu bangunan, yang menjadikannya objek menarik untuk kajian mengenai kriteria sirkulasi ruang interior. Penelitian ini bertujuan untuk mengevaluasi dan memahami kelebihan serta kekurangan faktor-faktor yang mempengaruhi sirkulasi interior di Pasar Tradisional Blimbing, dengan fokus pada konfigurasi jalur sirkulasi, hubungan antara jalur dan ruang, bentuk ruang sirkulasi, serta dimensi lebar ruang sirkulasi. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif, yang diharapkan dapat memberikan pemahaman yang lebih mendalam terkait desain sirkulasi ruang untuk meningkatkan kenyamanan dan efisiensi pergerakan di dalam pasar. Hasil dari penelitian ini diharapkan dapat memberikan kontribusi dalam perbaikan desain sirkulasi ruang pasar tradisional pada umumnya.

Doa Yesus adalah cara untuk menjalin komunikasi dengan Allah. Membangun hubungan sangatlah penting dalam kehidupan manusia. Khususnya umat Kristiani. Namun, manusia berdoa kepada Tuhan hanya  ketika ada kebutuhan yang mendesak dan penting sebelum mengharapkan pertolongan dari Tuhan. Oleh karena itu, sulit bagi seseorang untuk terus-menerus berkomunikasi dengan Tuhan. Metode penelitian yang digunakan adalah Buku Kallistos Ware untuk menjelaskan kekuatan sebenarnya dari Doa Yesus dan mengapa ini merupakan elemen penting bagi umat Kristiani. Dalam konsep doa Yesus Kallistos Ware adalah suatu untuk mengembangkan hubungan yang lebih dekat  dengan Allah melalui penggunaan doa Yesus, khususnya doa Yesus atau di sebut juga Jesus prayer. Doa sangat penting  dalam kehehidupan tradisi Kristen Ortodok dalam penafsiran Kallistos Ware dalam tulisannya. Doa Yesus dalam Spiritualitas” menjadi teks penelitian  utama  penelitian ini. Penulis juga berinteraksi dengan teks lain seperti majalah, buku, buku harian, kitab, dan bapak gereja. Hasil  penelitian ini menunjukkan bahwa doa Yesus dapat dilakukan  kapan dan di mana saja. Doa ini membantu manusia untuk selalu menjaga hubungan dengan tanpa dibatasi oleh aktivitas orang lain, sehingga mengarah kepada keselamatan dan keserupaan dengan Allah.