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Tilapia (Oreochromis niloticus) is a freshwater fish that is in great demand by the public because it has a thick meat texture and an affordable price. The problems faced in aquaculture activities are the high cost of feed and the length of cultivation time. Feed is a vital component in aquaculture activities, therefore feed efficiency is needed to minimize production costs. The addition of fermented moringa leaf extract in pellets is expected to accelerate the growth period. This study aims to determine the effect of the addition of fermented moringa leaf extract on tilapia growth rate. This study used a complete randomized design (CRD) method with 4 treatments, namely the addition of moringa leaf extract to pellets with concentrations of 0%, 25%, 30%, 35%. The treatment was carried out for 28 days. Parameters observed in this study were fish growth including fish length, fish weight, survival rate (SR), food conversion rate (FCR) and water quality in the form of temperature, pH and DO. The data were analyzed using anova and SPSS application. The results showed that the addition of fermented moringa leaf extract with concentrations of 0%, 25%, 30% and 35% in tilapia (Oreochromis niloticus) feed for 28 days had a significant effect on tilapia growth.  

Production is the activity of producing goods or services. Usually this activity is carried out in order to add value to the use or benefits of goods and services. The aim of this research is to determine the costs and revenues of vannamei shrimp cultivation in intensive ponds in CV. Kurnia Tirta Makmur. The research method used was purposive sampling. Data collection is divided into two types, namely primary data collection and secondary data collection. This research uses one data analysis, namely income analysis. Based on the Analysis of Business Income in the Cultivation Process of Vanammei Shrimp (Lithoppenaeus Vannamei) in Intensive Ponds at Cv. Kurnia Tirta Makmur Fixed Costs for the Vannamei Shrimp Farming Business are IDR. 286,271,456, Variable Costs for the Vannamei Shrimp Farming Business amounting to Rp. 1,170,903,367, Vannamei Shrimp Farm Business Costs of Rp. 1,457,174,823, Revenue from Vannamei Shrimp Farming Business amounting to Rp. 3,027,403,731, Vannamei Shrimp Farming Business Income of Rp. 1,552,228,907.

This research was conducted at IKM Batik Rasya. The aim of this research is to find out how to calculate the production costs of abstract batik cloth at IKM Batik Rasya and to find out how to calculate the production costs of abstract batik cloth in accordance with the order system. This research uses descriptive research with a qualitative approach. The analysis carried out is calculating the current cost of production by determining the Job Order Costing method, then comparing the calculation rate for the cost of production with the previous method. This research data was obtained from observations, interviews and documentation with the owner of IKM Batik Rasya. The results of the research show that from calculations using the Job Order Costing method, when compared with the rates set by the IKM Batik Rasya, calculations using the Job Order Costing method provide calculation results for the basic production cost of job order costing of IDR 38,976,000.00 with a price per unit of IDR 194.880,00, while the total calculation for the IKM Batik Rasya cost of production is IDR 35.422.000,00 with a price per unit of IDR 177.110,00, so the difference in calculation between the two is IDR 3,554,000.00

This service aims to improve the understanding and skills of MSME entrepreneurs in calculating production costs using the full costing method at the geprek chicken business located on Jl. Dr. Sudarsono No.34, Cirebon. Full costing was chosen because it provides a complete picture of production costs, including overhead costs that are often ignored by MSME entrepreneurs. This service was carried out using a qualitative method through direct interviews with MSME entrepreneurs to identify costs and to determine production costs. The results of this service with the application of full costing show that the total production cost in a period of 1 month is Rp. 11,700,000 with a Cost of Goods Manufactured (COGS) per portion of Rp. 7,446.67 and produces a profit percentage of 243.03%. In conclusion, this service can make a real contribution in improving the management skills of small and medium enterprises in the culinary field, especially by optimizing the calculation of production costs with the full costing method for geprek chicken

This research focuses on the design and development of a Software Requirements Specification (SRS) document for the Cost Accounting Information System at PT. ABC, a rubber manufacturing company in Indonesia. In an effort to enhance the company's efficiency and productivity, this SRS document is prepared based on the international standard ISO/IEC/IEEE 29148:2018, which covers essential aspects such as functional requirements, performance, usability, interfaces, and others. The large number of business processes carried out manually, especially in the scope of cost accounting, means that the absence of an integrated cost accounting information system is one of the main factors preventing PT. ABC from achieving optimal efficiency in its business processes. In the context of the manufacturing industry, cost accounting plays a crucial role in controlling production costs, overhead, raw materials, and indirect labor. The results of this research will produce several modules, including factory overhead cost transactions, raw material cost transactions, direct labor cost transactions, manufacturing goods transactions, finished goods transactions, purchase return transactions, sales transactions, component purchase transactions, component mastering, position mastering, user mastering, cost mastering, supplier mastering, employee mastering, raw material cost reports, factory overhead cost reports, direct labor cost reports, cost of goods sold reports, cost variance reports, budget cost reports, and profit and loss reports.

This research was conducted to determine the cost of production of one of the micro, small and medium enterprises or UMKM that has the opportunity to sell individually packaged tea drinks. Meanwhile, in marketing Kieran tea products, several stages need to be carried out, especially in determining the price in the market before this tea product is put on the market, so that prices can be adjusted to compete in the market and at the same time be accepted by people who want to enjoy this special tea treat. In this research, the HPP method was used to determine the price that can be released to the market. After going through calculations, the selling price for camellia tea was obtained, namely IDR 12,300/bag and IDR 308,600/box. Business owners also understand the influence of the cost of production and expected profits in their business in determining the selling price of their products, so there is a significant difference between determining the selling price of products without taking HPP into account and those taking HPP into account.

Calculating production costs is more precise and accurate using the full costing method. Therefore, the entire purchasing process includes in detail all costs used in the production process. The purpose of this writing is to identify the production categories used during production as well as understand and compare how costs are paid in calculating production costs with CV ABC and existing theory. The data is used as primary data. Primary data was obtained through work visits and interviews with business owners. The writing results show that in calculating production costs there are differences in total production costs caused by the company's lack of flexibility in grouping production costs so that the calculations do not reflect the correct value.

It is important for companies to calculate production cost budgets in order to increase a company's profits. Researchers conducted research on CV. GTT Kediri by calculating the production cost budget. The researcher aims to find out how production cost budget analysis supports the effectiveness of controlling production costs to increase profits. In this research, researchers used quantitative descriptive research. The data sources used in this research are interviews and documentation as well as the analysis techniques used, namely calculating the production cost budget, calculating the effectiveness of production costs, calculating the cost of production, and comparing profit and loss report data from the company with research results. The result of this research is that by calculating the production cost budget, it proves that production costs can be said to be effective because the results are above 90%. Calculating the production cost budget is able to increase company profits, the company's net profit data for 2022 is IDR 767,264,000. then the net profit results from the research without using the 2023 production cost budget calculation were IDR 892,934,000 and the profit and loss results from research using the 2023 production cost budget calculation were IDR 901,705,000.  

The Kediri Airport development project encountered challenges related to underground ducting work. The design of Kediri Airport adheres to international standards, which led to the use of materials not readily available in Indonesia, specifically pipes and duct spacers. Duct spacers are tools used to arrange ducting pipes according to their formation and prevent them from floating during concrete pouring due to buoyancy. The SKEP/114/VI/2002 serves as a reference for underground cable installation, involving direct burial of cables at a depth of 70 cm, covered with a 5 cm layer of sand above the cable surface. These two approaches significantly differ, necessitating problem-solving solutions. To address this issue, research was conducted to find suitable duct spacers in Indonesia. Two alternative materials were considered: PVC and lightweight hollow steel. The study compared costs and time associated with these materials. PVC duct spacers would be imported and be fabricated in Indonesia, while hollow steel duct spacers would be fabricated on-site. The research focused on three aspects: ducting work methods, duct spacer design, and cost-time analysis. Given tight installation spaces and busy schedules, duct spacers needed to be compact, simple, and adaptable to various pipe formations. The design for hollow steel duct spacers aimed for simplicity to reduce on-site construction work. However, care was taken to avoid potential injuries from exposed bolts on the hollow steel frame. The PVC duct spacer design utilized Polytam PF 1000 material, with a nominal shear strength of 399 kg and a nominal moment of 266 kg·cm—sufficient to withstand saturated soil loads up to 162 cm but not vehicular loads. Analyzing procurement time, PVC duct spacers from Indonesian manufacturers were the quickest, taking only 56 days due to no port clearance delays. The fastest completion time for the project was achieved using PVC duct spacers, taking 122 seconds—three times faster than hollow steel duct spacers. While lightweight steel was the most cost-effective option for on-site procurement, combining cost and time analysis favored PVC duct spacers. The minimal cost difference allowed for accelerated production, minimizing the risk of delays    

This study aims to determine the costs, revenues, and profits of Mr. Ashar's Es Pisang Ijo business in Unaaha City. Analysis of the Es Pisang Ijo business is important for producers to know the state of the business, especially from the financial side, so that it can be used as a contribution of thought, evaluation material, and consideration in making decisions related to the progress of Mr. Ashar's Es Pisang Ijo business. This study uses a case study research type. Data collection techniques Data collection techniques used are: Primary data and secondary data. Sampling technique The withdrawal of respondents in this study was carried out purposively or intentionally, at Mr. Ashar's Es Pisang Ijo Culinary business in Unaaha City, Konawe Regency. The total cost of Mr. Ashar's Es Iisang Ijo Business in one production process with raw materials of 4 combs of sweet bananas produces an output of 65 cups of Es Pisang Ijo in one production process, with a total  cost of Rp. 421,500.00 and the income obtained in one production process is Rp 975,000.00, thus obtaining a profit of Rp 553,500.00. The R/C value produced by Mr. Ashar's Es Pisang Ijo business is 1.76.

Most micro, small, and medium-sized enterprises (MSMEs) have a limited understanding of sound business budget planning, which often leads to insufficiently prepared budget plans. However, effective budget planning can be achieved if MSMEs understand their cost structure and the break-even point of their business operations. Therefore, this study aims to analyze the cost structure and break-even point of Salero Basamo, an MSME located in Tebing Tinggi. The research adopts a qualitative descriptive approach, with data collection through interviews and observations, focusing on both production and non-production data. This data was then analyzed using cost structure analysis and break-even point analysis. The results indicate that Salero Basamo's cost structure is dominated by variable costs, accounting for 95.30% compared to 4.70% fixed costs. Furthermore, Salero Basamo reaches its break-even point when sales volume reaches 1,949 portions or sales revenue amounts to IDR 53,591,138. These findings have implications for the preparation of Salero Basamo's sales budget plan. To ensure profitability, Salero Basamo must set sales targets above 1,949 portions and revenue above IDR 53,591,138 in their budget plan. This study highlights that break-even point analysis can be a valuable tool for effective profit planning.

The increasing use of conventional medical supplies has led to significant environmental challenges due to waste accumulation and the chemical exposure risks faced by healthcare workers. Despite ongoing efforts to adopt environmentally friendly materials, there is a lack of comprehensive studies that combine Life-Cycle Assessment (LCA) with direct monitoring of worker exposure. This study aims to compare the environmental and health impacts of biodegradable versus conventional medical supplies by assessing their life-cycle stages, energy consumption, carbon footprint, and hazardous exposure risks. A novel comparative approach was adopted, integrating LCA to evaluate raw material extraction, production, usage, and disposal processes, alongside monitoring the occupational exposure to chemical residues from medical supplies. The results indicate that biodegradable medical supplies reduce environmental footprint by approximately 40%, lower energy consumption, and generate less waste compared to conventional plastics. Additionally, the study shows that biodegradable materials pose a significantly reduced risk of chemical exposure to healthcare workers, offering a safer alternative. However, biodegradable materials present limitations, such as availability, durability, and higher initial costs, which need to be addressed for widespread implementation. The findings emphasize the importance of integrating sustainable practices in healthcare settings, offering actionable insights for hospital management and regulatory bodies. Future research is recommended to further explore the cost-effectiveness of biodegradable materials, conduct large-scale trials, and investigate alternative material types. This study contributes to the growing body of knowledge on environmental sustainability and occupational safety in healthcare, providing a valuable framework for future policy and operational decisions.

PT Swadaya Graha is a company that works in the field of construction, fabrication and steel manufacturing. One of the machines used in carrying out its operational activities is the Baoji 1660A lathe. The lathe often fails during the production process. This study aims to determine critical components, critical component reliability values, maintenance scheduling intervals and maintenance cost estimates of the Baoji 1660A lathe using the Reliability Centered Maintenance (RCM) method. The results of this study show that the electrical system with an RPN value of 240, v-belt with an RPN value of 168, and gearbox with an RPN value of 60 as critical components. The reliability value of the electrical system approaches 0.5 at a time interval of 640 hours or 80 working days, the reliability value of the v-belt approaches 0.5 at a time interval of 208 hours or 26 working days, and the reliability value of the gearbox approaches 0.5 at a time interval of 384 hours or 48 working days. From the scheduling interval, the estimated total maintenance cost in 2025 is IDR 7,019,092, in 2026 is IDR 3,615,386, in 2027 is IDR 4,187,484, in 2028 is IDR 4,276,752, and in 2029 is IDR 3,615,386.

The rapid development of technology demands solutions to optimise heat management for electronic components. Through this study, the researchers evaluated the effectiveness of various types of coolants in a liquid cooling system for electrical equipment, especially CPUs. Using design simulations conducted through SolidWorks software, this research aims to optimise the flow rate and selection of coolant type to achieve maximum thermal efficiency and reduce production and operational costs. The simulation results show that water is the most efficient coolant with significant temperature reduction compared to Ethylene Glycol (EG), Propylene Glycol (PG), and silicone oil. Water shows a temperature drop of 11.76°C, while EG and PG show a temperature drop of 8.82°C and 7.35°C respectively and silicone oil shows a temperature drop of 4.9°C. It can be seen from the simulation that water shows the most effective temperature reduction compared to EG, PG, and Silicone Oil.      

Presto Milkfish MSME, owned by Ibu Lina, is one of the MSMEs in Indonesia that is growing quickly right now. Founded in 2006, the company currently has three employees. This quick milkfish is a common gift from Sidoarjo. Presto milkfish is frequently served as a side dish to guests during parties. The purpose of this study is to improve knowledge of the cost factors that should be considered when manufacturing pressure-cooked milkfish and to demonstrate how these costs can be added to obtain the appropriate production costs. The job order pricing approach, documentation, and interviews are the data collection techniques employed in this study. At Sidoarjo's Kedung Perku Village Temple, study was conducted.

Every company that carries out production activities needs a supply of raw materials. With the availability of raw materials, it is hoped that industrial companies can carry out the production process according to consumer demand. In addition, adequate supplies of raw materials in the warehouse are also expected to improve the smoothness of production or service to consumers, as well as prevent shortages of raw materials. This research aims to identify and analyze the inventory management of raw materials implemented by the National Tofu Factory. The research method used is descriptive, with analysis using the Economic Order Quantity (EOQ) method. The data collected is in the form of interview results as primary data. The results of the research show that the management of raw material inventory by the National Tofu Factory has not been optimal. Based on the EOQ calculation, the amount of existing raw material inventory is smaller than what is recommended by the EOQ method. Therefore, additional raw material supplies are needed to support the smooth production process. The National Tofu Factory is also advised to provide adequate warehouses to store raw material supplies, especially for soybeans, so that they can accommodate more raw materials and reduce ordering costs.

Financial aspects are needed to assess whether or not a business is feasible to continue because the amount of income obtained from sales is the key to the success of a business. The purpose of this research is to evaluate the feasibility of Kokom Katering business from the financial aspect. The research method uses quantitative descriptive with direct data collection in the field, with the research location at Kokom Katering located in Cikampek with the research time in June 2024. From the results of the research, the Kokom Katering business received total revenue in May 2024 of Rp. 16,875,000 with production costs of Rp. 12,150,000 so that the profit obtained was Rp. 4,725,000 as of May 2024, so it can be concluded that the Kokom Katering business is profitable.

Forecasting demand for screen-printed clothing products at the UMKM "D'mitz Screen Printing" in Sobrah Village, Wungu District, Madiun Regency helps with production control planning to maximize supply chain management for screen-printed clothing products. To predict future product demand, it is very important for UMKM to forecast market demand. Forecasting future demand is very important to avoid sales prediction errors that can cause waste, such as increased production costs due to sales predictions being too large, or stock outs due to sales predictions being too small, which results in customers having to wait longer to get the goods they want. Based on this problem, the UMKM "D'mitz Screen Printing" carried out a demand forecasting analysis for screen printed clothing with the aim of reducing waste and maximizing value. Forecasting demand for screen printed clothing for the next five months using time series analysis and moving average methods. Forecasting results for the period March 2022 to February 2023 show sequential forecasting values of 3266.67; 3300; 3250; 3283.33; 3233.33; 3316.67; 3333.33; 3372.22; 3305.56; and 3272.22. From the Mean Absolute Error (MAE) and Mean Square Error (MSE) calculations that have been carried out, the MAE value is 94.44 and the MSE value is 16018.593.

This research aims to provide an explanation related to the basic concepts in the development of cost behavior, which is viewed from theoretical and practical cost behavior. The aim of writing this article is to provide a comprehensive picture of cost behavior towards fixed costs. It is hoped that the results of this research can be used by management in estimating more accurate production costs. For academics, this paper is useful for increasing insight and bringing theoretical concepts closer to a practical level. This research reviews the nature of cost behavior by examining the relationship between total costs and changes in cost drivers, which exist in manufacturing companies. Based on the discussion in this research, basically the nature of cost behavior can be grouped into two, namely fixed and variable. Fixed costs have the characteristic that the total costs remain the same, even though the cost drivers change. Meanwhile, variable costs are characterized by total costs that change proportionally to changes in the cost driver.  

Based on interviews and analysis, the management of Super Chicken Noodle Eatery conducts comprehensive production cost calculations in determining the selling price. They consider various factors, including raw material costs, labor costs, and factory overhead costs. Additionally, they also take into account external market conditions, such as competitor prices, the level of competition, and consumer preferences. By considering these various factors, the management strives to establish competitive selling prices in the market. However, they face several challenges in the pricing process. One of the main challenges is the unstable fluctuations in raw material prices, which can significantly impact production costs. Additionally, the high level of competition in the local market is also a factor to be considered. Furthermore, the management also struggles with adjusting prices to changes in consumer preferences. Another challenge faced is the increasing factory overhead costs that tend to rise over time. This demands careful and flexible analysis from the management in determining selling prices that remain competitive in the market. Through a comprehensive approach in calculating production costs and considering external factors, the management of Super Chicken Noodle Eatery strives to achieve competitive selling prices in the market while still maintaining profitability.