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Food cost and selling price in the industrial world such as restaurants in hotels are very important in order to control production costs in processing food ingredients. The method used in this research is descriptive qualitative. Data collection techniques in the form of interviews, observation and documentation using inductive qualitative data analysis methods. Determination of selling price on the set menu through the calculation of market segmentation, competitor analysis, raw materials, and company standards owned. Food cost generated by each dish item has an important role in determining the selling price because it is very influential. Cost of package is the biggest determinant of costs incurred from 2 kinds of main dishes served. The results of this study indicate the determination of the selling price of the new year menu set using the mark-up pricing method based on standard calculations from the company. Strategy and determination of the target market as the main thing that must be considered, with a survey of several competitors including composition and price will be known how feasible the dish competes in the market.

This research is about nastar cakes which have the main raw material as wheat flour substituted with cassava flour to reduce the use of wheat flour and the addition of Moringa leaf powder to increase the nutritional content. The purpose of this study is determine 1) the sensory quality of nastar cake with cassava flour substitution and the addition of Moringa leaf powder 2) nutritional and non-nutritional content based on laboratory tests including protein, carbohydrates, fat, water, ash, vitamin C and antioxidants 3) material costs pineapple cake. This type of research is an experiment. Observation data collection techniques by means of sensory quality tests were carried out by 30 panelists. The independent variables of the research were cassava flour substitution (75% and 100%) and the addition of Moringa leaf powder (3g, 5g and 7g). The dependent variable of the research is sensory quality including shape, color, texture, aroma, and taste. The control variables in this study include the types of materials, equipment and processing techniques. Data analysis used two way anova and Duncan. The results showed 1) there was an effect on the sensory quality of making nastar cakes with substitution of cassava flour and the addition of Moringa leaf powder including color, texture, aroma and taste. 2) there is no effect on the sensory quality of the nastar cake shape because it is influenced by the mold. 3) product that are said to be good may contain nutrition equal to or greater according to SNI 2011 including ash content 1.12%, moisture content 4.93%, protein 6.08%, fat 3.81%, carbohydrates 53.10%, vitamin C 16.55 mg/100g and antioxidants 123.60 mg/100g. 4) the best product has a material cost price of IDR 32,806.

Recording of financial reports is a form of bookkeeping both manually and digitally for all financial activities in every business that is being carried out.  Bookkeeping is the recording of financial transactions carried out during the business. Recording of financial reports is very important for MSME actors.  One of the benefits of recording financial statements through simple bookkeeping for MSMEs is being able to find out the progress of the business or business being run so that they can control the costs incurred in operating the business and can find out the profit or loss earned while the business is running.  The method used in this activity is the counseling method which is contained in socialization activities regarding procedures for recording financial reports through simple bookkeeping for MSMEs.  The result of this activity is to provide new insights and knowledge for MSME actors in the Blitar Village regarding the importance of recording financial reports through simple bookkeeping and the stages in carrying out simple bookkeeping.  After holding this socialization activity, it is hoped that it can provide benefits for MSME actors in the Blitar Village to make financial recording reports so that they can minimize losses in the businesses they run.

This study aims to determine the effect of organizational capital on the firm life cycle. The sample used is a manufacturing company listed on the Indonesia Stock Exchange for the 2009-2017 period, with a total of 580 observations of data from 116 companies and using a purposive sampling method. This study uses the independent variable organization capital which is proxied by OC/TA and the dependent variable company life cycle which is proxied by the dummy life cycle classification based on cash flow, retained earnings to total assets, and retained earnings to total equity. In addition, the control variables used are company size, market-to-book ratio, leverage, return on equity, company sales growth, capital expenditure, and asset turnover ratio. The analysis technique used is multinomial logistic regression. The results showed that organizational capital has a significant effect on the firm life cycle, where companies with high organizational capital are in the introduction and decline stages, while companies with low organizational capital are in the growth and maturity stages. Development requires quality human resources (HR). This human resource can act as a factor of labor production that can master technology so as to increase economic productivity. To achieve quality human resources requires the formation of human capital (human capital). The formation of this human capital is a way to obtain a number of people who have strong characters who can be used as important capital in development. This character can be in the form of level of expertise and level of community education. The concept of human capital investment that supports economic growth has existed since the days of Adam Smith (1776), Heinrich Von Thunen (1875) and other classical theorists before the 19th century who emphasized the importance of investment. human skills. Schultz (1961) and Deninson (1962) then showed that the development of the education sector with human resources as its core focus has contributed directly to a country's economic growth, through increasing the skills and productive capabilities of the workforce.  These findings and perspectives have stimulated the interest of a number of experts to research the economic value of education (Nurulpaik, 2005). Human capital is a stock of productive abilities and knowledge found in society. Alfred Marshal once said "the most valuable of all capital is that invested in human beings" (Becker, 1975). In this case human capital is a long-term investment in the development of human resources to increase productivity. The importance of human capital is that the knowledge that exists in human resources is the driving base in increasing productivity. Human capital can be distinguished from human resources management, but can also synergize. Human capital views humans more as intangible assets and human resources management views humans as costs or costs that are detrimental to the company. The concept of human capital emerged, due to a shift in the role of human resources. Human capital arises from the idea that humans are assets that have many advantages, namely human capabilities when used and disseminated will not decrease but increase both for the individual concerned and for the organization, humans are able to transform data into meaningful information. The concept of innovation has been continuously developed by a number of experts and institutions in the last 50 years. This is based on Resource Based Theory (Barney, 1991). In the perspective of Resource Based View (RBV), internal resources and the internal environment are the main keys for determining strategies to achieve high performance (Hitt et al., 2011). Resource Based Theory (RBT) focuses on the concept of attributes of excellence that are difficult to imitate as a source of superior performance and competitive advantage (Barney, 1991). Resources based theory is the company's resources as the main driver behind the company's performance and competitiveness. Based on this resources based theory, an organization can be assessed as a collection of physical resources, human resources, and organizational resources (Barney, 1991). Barney (1991) categorizes three types of resources: Physical capital resources (technology, plant and equipment) Human capital capital (training, experience, and insight), and Organizational resource capital (formal structure)

PT Romi Violeta Sidoarjo is one of the furniture companies in Indonesia, specializing in rattan and wood products, offering them to the global market. Quality is also a key factor for the company, as good quality is considered an achievement. In the production process, there are inevitably product errors that do not meet specifications or defects, one of which occurs during the finishing process, where there are 8 types of defects. In the data of the quality control department for finishing in the year 2022, there were 246 instances of defects out of a total production of 10,921. This can hinder further production processes, and the company will incur losses due to costs and expenses for repairing defective products. The research is conducted with the aim of determining the level of product quality control, the causes of product defects, and preventive actions or improvement proposals to reduce the defect rate. The method used in this research is Statistical Process Control (SPC), which aims to minimize the defect rate. From the calculations and analysis of the Statistical Process Control (SPC) results for the eight types of defects, the dominant defect type is color variation, which accounts for 67 instances with a percentage of 27.2%. Furthermore, on the control chart calculations, findings were made for the data samples in January, June, August, and September. The cause-and-effect diagram revealed factors such as human, machine, raw materials, methods, and the environment that can contribute to defects. However, the largest cause is human error, as almost 90% of the finishing work is done by humans, often without following the Standard Operating Procedures (SOP) set by the company.

This article discusses the role of asset management, cost control, and receivables management policies in improving financial resilience amid the Covid-19 outbreak, PT Unilever. The COVID-19 epidemic put tremendous financial pressure on many businesses, including Unilever. The research of this article was conducted using ku research methodologyantitaif.The result of thi re earchmviewAsset Management, Cost Control, and receivables policies have significant potential for Unilever'S long-term financial stability. Effective management of an organization's assets helps improve the efficiency and effectiveness of the use of those assets, enabling the organization to maximize the potential financial benefits of those assets. Effective monetary management can reduce the company's operating costs and increase profitability. A good receivables policy can also help reduce credit risk and improve business license requirements. In conclusion, this article highlights how important it is to use asset management, cost control, and receivables policies to improve a company's financial performance, especially in difficult situations such as the COVID-19 pandemic.

Project management is the management used to plan, implement, and control, project activities and minimize risks related to project costs and time. This study aims to analyze project management in the TehGa business. The TehGa business is a business that sells tea bags mixed with premium quality dragon fruit peels. The methodology used by researchers in analyzing this business, namely descriptive qualitative research methods in the form of interviews, observation and quantitative. The results of this study, namely that the TehGa business is quite good at implementing 10 project management so that it helps expedite the flow of production in this business and directs the business on a more effective path in business.

The application of responsibility accounting has a very important role, with the aim of evaluating work results and generating feedback so that future cooperative operations can be better. Accountability accounting can help assess financial performance so that the proper use and use of financial resources can be identified. With performance appraisal it can be known the condition of the cooperative in evaluating the results of activities so that it can be used to measure success in KUD Tani Wilis. This study aims to determine the application of profit center responsibility accounting in assessing financial performance. In this study the data used are primary data in the form of an overview, vision and mission, as well as cooperative organizational structure, and secondary data in the form of profit center accountability reports. Sources of data collection in the form of interviews and documentation with quantitative descriptive analysis techniques. The results of this study indicate that the application of responsibility accounting in KUD Tani Wilis is inadequate because it is not fully in accordance with the requirements of responsibility accounting. The results of financial performance in terms of profit center based on the analysis of Gross Profit Margin, Operating Profit Margin, and Net Profit Margin show unfavorable financial performance results. Cooperatives need to implement responsibility accounting in accordance with responsibility accounting requirements by separating controllable and uncontrollable costs, as well as providing account codes for these accounts in the accountability report so that it makes it easier for cooperative managers to control costs and see who is responsible if irregularities occur. Cooperatives must also pay more attention to the increase in cost of goods sold, and minimize production costs and operational costs as well as optimize sales/revenues and evaluate business costs or operational costs, so as to increase profits. By evaluating business costs or operational costs carried out by cooperatives in an effort to increase efficiency where economic resources can be used effectively so that costs are not wasted so that the profits obtained are more optimal and can improve the financial performance of cooperatives.  

The pandemic has an impact on almost all sectors of life. The emerging of the covid virus made everyone have to adapt to the new world rules. The health protocol is one way to control the COVID-19 disease. In other ways such as vaccination. In case no need a lot of cost, health protocols are also effective in reducing the number of cases of COVID-19. The implementation of the health protocol in its implementation is accompanied by sanctions to make the community more obedient. However, the unclear rules, and the frequent changes in these rules make many people who violate health protocols and get sanctions for it. Not to mention the uneven socialization from the government that makes people less disciplined towards health protocols.

The smooth production process is one of the factors supporting the success of a manufacturing industry in producing quality products, timely completion of manufacture and low production costs. Industrial machines are an important factor in a manufacturing industry besides reliable human resources (HR) and other supporting facilities, so that industrial machines require special attention that is carried out on an ongoing basis in order to support the smooth operation of an industry. Practical work at PT. Krakatau Steel Construction is carried out in the Maintenance division, especially the electrical parts. In practice, the authors conducted field research by participating directly in the process of caring for and maintaining each machine instrument used by the company, especially field research that discussed the upper cylinder control system based on programmable logic control in the section mill area at PT. Krakatau Steel Construction. . In this study using field research techniques where the author conducted field research by participating directly in the process of caring for and maintaining each machine instrument used by the company accompanied by industrial supervisors and maintenance division employees for 1 month.

One of the supporters of the Ministry of Tourism and Creative Economy in improving the economy, especially in the field of tourism destinations, namely the Hospitality Industry. The main purpose of the hotel industry is as a means of accommodation for temporary accommodation for guests who come from various places and places to conduct business meetings, seminars, wedding receptions, workshops, national meetings and other activities. In addition, the role of the hospitality industry is very helpful for tourists who are visiting to travel with lodging services provided by hotels. To compete in the hotel industry requires a strong management structure, especially in terms of controlling operational costs. Therefore, the company needs a cost control. Cost Control is one component to support the running of business activities in hotel companies. The role played by the cost controller is inventory, supervision and control of hotel spending costs to achieve.     

Administrative and banking services at PT. Bank BRI Unit Aek Kanopan (Labura) has 2 services consisting of teller services and customer service services. Teller services and customer service services often experience queues of customers coming and making service transactions. This study aims to determine the optimal level of the queuing system for teller service and customer service with the help of C Sharp application. This study discusses the shape of the queuing model. The queuing model used is Multi Channel-Multi Phase with the control notation type (M/G/2)∶ (FIFO/∞/∞). The Multi Channel-Multi Phase model is a multi-stage multiple-line queuing system method. With a FIFO (First in first out) service pattern, namely first come first served earlier and earlier out. The results of this study are based on the results of calculating arrival patterns and service time patterns, there are 2 parts to the research results consisting of teller services and customer service services. In teller service, the average customer arrival (λ) is 1.48 customers per minute, the average customer that can be served (μ) is 5.12 customers that can be served per minute, and the average level of service intensity ( ρ) is 3.78 < 1. Furthermore, in customer service, the average customer who comes (λ) is 0.83 customers who come per minute, the average customer who can be served (μ) is 0.01035 customers that can be served per minute, and the average level of service intensity (ρ) is 0.015 < 1. Based on the results of the analysis of the queue system for teller service and customer service, it can be concluded that the optimal level of teller service and customer service can be said to be sufficient effective and optimal. In order to make the service more effective, add one service line or service facilities for both services.

This research aims to determine the sticky costs behavior that occurs in manufacturing companies listed on the Indonesia Stock Exchange. The behavior of sticky costs in this research is seen from sales, general and administration costs which are categorized into several industry groups to see the degree of sticky costs for each industry group per year. Apart from that, the factors that influence sticky costs include direct labor costs and overhead costs. goods sold. The research method used is multiple linear regression analysis which is measured using the Anderson, Banker and Janakiraman equations. The sample was determined based on the purposive sampling method with a total of 65 research samples obtained during the 2017-2019 period. The results of this research are that all manufacturing companies in Indonesia have sticky costs behavior. The largest and smallest degrees of sticky costs occur in the textile, garment and footwear sectors and others. This proves that management in companies in these sectors is inconsistent in monitoring and controlling sales, general and administrative costs. Then regarding the influence of direct labor costs and the cost of goods sold is as follows: 1) Direct labor costs have no effect on sticky costs, 2) Cost of goods sold has no effect on sticky costs.

This study aims to analyze the power dynamics that occur in the interaction between a clown and a driver at a red light using Michel Foucault's power theory approach. Clowns at red lights are often objects of interest to motorists and pedestrians, but their role in public space is rarely examined from a power perspective. This study uses a qualitative research method with a case study approach to gain an in-depth understanding of the clown's interaction at the red light. Data was collected through participant observation, interviews with clowns, and content analysis from social media that describes these interactions. The results showed that clowns at red lights use various strategies to attract the attention of motorists, such as funny gestures, flashy costumes, and silly actions. However, behind the fun and joy shown by the clown, there is a hidden power structure. Through the use of humorous actions, clowns are able to change the dynamics of public space, divert the attention of motorists from existing traffic rules, and form alternative narratives about that space. This study also shows that the presence of a clown at a red light involves a complex power and knowledge relationship between the clown, the driver, and the general public. Clowns use their symbolic power to control people's perceptions and evaluations of public space, as well as to go beyond the rules and norms that apply. Using Foucault's theory of power, this study provides a new understanding of the clown's interaction at the red light as a form of resistance to existing power. This research also describes how clowns, as actors who are underestimated by many people, can utilize their power to shape and reconstruct meaning and experience in public space.

PKS Pagar Merbau is a plantation company engaged in palm oil processing. Due to the unpredictable level of demand, determining the timing and number of orders becomes difficult, resulting in increased inventory costs. By using the Period Order Quantity Method, it aims to be able to control Crude Palm Oil raw material inventory which will minimize inventory costs. The Period Order Quantity (POQ) method is a development of the Economic Order Quantity (EOQ) method where the number of orders can minimize the total cost of inventory. The results of applying this method, obtained the optimal number of orders of 1,208,798.12 kg for one order with a frequency of 101 times a year with a safety stock of 3,000,200.61 kg and a reorder point of 3,961,816.26 kg. The total inventory cost according to company policy is  Rp. 3,159,298,770.65 while the total inventory cost according to the Period Order Quantity method is 2,879,961,532.42. Then the total inventory cost savings of Rp. 279,337,238.23 or 8.86%

Setting a strategy in running the existing system in the company, therefore it is very important for the company to evaluate the management control system which is one of the basic functions of management. The object of the research is PT. JNE Indonesia, especially at Cikuda Jatinangor agents. This study aims to determine the state of the control system in JNE in the midst of the COVID-19 pandemic. The results of the study explain that the system that applies at JNE is still running well as evidenced by the absence of complaints from company employees, the implementation of activities that run normally, and the programs that are run in the midst of this pandemic do not make income decline JNE’s management performs the control systems very well, and ensures the security of packages that will be sent until they are received by costumers.

Kondisi persampahan Kota Mojokerto yang terdiri dari 2 kecamatan dan 18 kelurahan, pelayanan persampahan mencakup di 67% kelurahan, dengan kemampuan mengangkut 78,2% dari timbulan sampah kota sebesar 349 m3/hari dan dihasilkan dari 135.024   jiwa. Penelitian bertujuan untuk mengembangkan strategi pengelolaan sampah yang berkelanjutan dengan metode diskriptif kualitatif. Pengambilan data dengan metode studi dokumen,diskusi kelompok terfokus, wawancara dan observasi  pada proses pengelolaan sampah. Kondisi pengelolaan sampah ditinjau dari aspek teknis operasional, kelembagaan, peraturan, pendanaan, peran serta masyarakat dengan mengacu pada teori dan analisis Strength, Weaknesess, Opportunity, dan Threath (SWOT). Pengelolaan sampah Pemerintah Kota Mojokerto dengan sistem kumpul-angkut-buang mengakibatkan timbulan sampah yang tidak terkendali di TPA serta biaya operasional tinggi, dilakukan uji coba pengurangan sampah dari sumber, pengolahan sampah skala kawasan dan skala kota tetapi belum memberikan hasil optimal, sampah  masuk  ke TPA  sebesar 273  m3 per hari.  Pemrosesan sampah di TPA dengan sistem control landill dan   laju timbulan sampah sebesar 1,6% pertahun dengan biaya pengelolaan sampah yang belum cost recovery.Pengembangan strategi pengelolaan sampah diprioritaskan pada optimalisasi pengurangan volume sampah dari sumber dengan melibatkan peran aktif masyarakat skala rumah tangga dan kawasan atau kelompok, peningkatan kualitas pengelolaan TPA sebagai tempat  pemrosesan  bukan  pembuangan,  peningkatan  cakupan  pelayanan  persampahan, peningkatan kerjasama dengan pihak swata,pengembangan sistem penghargaan dan sangsi, pemulihan biaya pengelolaan sampah, kerjasama regional dalam pengelolaan sampah, optimalisasi pemanfaatan  sarana  dan  prasarana  persampahan.  Strategi  bertumpu  pada  perubahan  pola  pikir untuk   mengelola   sampah   kota   bersama   antara   pemerintah   masyarakat   dan   swasta   dengan penerapan pengurangan, pemakaian kembali, daur ulang dan pembuangan yang aman bagi lingkungan.

The inventory system is one of the most important managerial functions, because the majority of companies involve large investments in this aspect, as well as for PT Sango Ceramics Indonesia which uses a lot of inventory in the field of planning and controlling its inventory costs. PT Sango Ceramics Indonesia is a company engaged in the ceramic industry. Problems that often occur so far include the company not determining the frequency of ordering raw materials and storing raw materials, as a result the costs incurred by the company for ordering raw materials are quite high, and the absence of a safety stock to anticipate uncertain inventory needs. The Periodic Review method is a method that can help the process of controlling raw material inventory costs. This method uses an approach to the concept of the number of orders economically used in each period which is a diverse demand. The application of the Periodic Review Method (R, s, s) policy on the inventory system is able to produce a lower total inventory cost, order volume and inventory levels in a balanced manner. . Judging from these problems, the authors need to redesign the stock information system using a computer-based system, namely Microsoft Visual Basic. System design using Qlient Server which consists of input design, system design and procedure, output design fiber. This new system is expected to be able to overcome the weaknesses of the previously used information system.

The textile and textile products (TPT) industry in Indonesia still has a lot of problems, one of which is the problem of raw materials which are considered to be unable to compete with the same material from importation sources. This requires the company continue to strive to increase productivity and cost efficiency to mitigate the increase in prices of raw materials charged to consumers. One effort that can be done by the company is to improve the efficiency of the cost of raw material inventory. The company must be able to plan and control the company's raw material inventory to support the effectiveness of its raw material costs. By having good planning and control, the company will avoid the problem of excess and lack of raw material inventory in carrying out production activities. This study aims to determine the application of the Justintime system at PT Bintang Baru Sentosa in increasing the efficiency of the company's raw material inventory costs. The type of research is quantitative qualitative research with a case study approach. Data sources obtained from primary data and secondary data. The methods used in this study include: interviews, observation, and documentation studies.The results of the study show that using Justintime in controlling raw material inventories has cost efficiencies of Rp18.418.185,- for 75/72 F DTY and 150/48 F DTY with a cost efficiency level of 75%.  Keyword:Raw Materials, Inventories, Just.intime (JIT), Cost Efficiency