Publication Search

Supply Chain Management is a set of forms for the effective integration of suppliers, manufacturers, warehouses and warehouses, so that goods are produced and distributed in the right quantity, in the right position, at the right time, to minimize costs and provide services to client satisfaction. Currently, many companies are implementing Supply Chain Management to increase the competitiveness of companies with one another. Supply Chain Management is a strategic competitive tool for companies that make competing logical problems a strategy to win the competition. The purpose of making this paper is to explore the budget chain management section in terms of systems and operations within the company that enable it to provide value to consumers in terms of vacuum and speed of service. So that consumers will feel the superiority of the product even though it is physically somewhat similar to other products

This article aims to examine the potential for optimizing the use of used materials for hydroponic planting media, focusing on two main aspects: community empowerment and environmental management. By utilizing used materials, it is expected to reduce dependence on limited natural resources, reduce agricultural production costs, and reduce the environmental impact of waste. In addition, the application of this technology can provide economic and social benefits to local communities, strengthening their capacity to maating these practices as part of a sustainable development strategy

This research aims to analyze the income, profits and feasibility of the gibas goat farming business in Nglumber Village, Kepohbaru District, Bojonegoro Regency. This research used as informants 6 gibas goat entrepreneurs in Nglumber Village, Kepohbaru District, Bojonegoro Regency. The analytical tools used in this research are total production costs, revenues, profits and business feasibility. The results obtained from this research are that the average total production costs incurred are IDR 112,362,000 month, the average revenue obtained is IDR 79,916,667/month, and the average profit obtained is IDR 9,430,461/month. The results of calculating 3 (three) feasibility parameters for 6 gibas goat livestock entrepreneurs in Nglumber Village, Kepohbaru District, Bojonegoro Regency, can be seen that the R/C ratio obtained an average value of 1.3 > 1, the B/C ratio obtained an average value equal to 0.13 > 0, and ROI obtained an average value of 7%. Therefore, the gibas goat farming business in Nglumber Village, Kepohbaru District, Bojonegoro Regency is feasible.

This research explains the feasibility level of hydroponic lettuce farming in Kelorarum Village, Tikung District, Lamongan Regency. This business is engaged in the production of hydroponic lettuce. This research used a descriptive analysis method which used 6 informants from hydroponic lettuce farming owners as research subjects. Data collected through interviews aims to analyze fixed costs, total costs, variable costs, demand and profits.The feasibility of the business carried out is by using R/C Ratio (Revenue Cost Ratio), B/C Ratio (Benefit Cost Ratio), BEP (Break Even Point) calculations in order to find out whether the business is feasible or not. The results of this research can provide education for business actors regarding the continuation of hydroponic lettuce farming in Kelorarum Village, Tikung District, Lamongan Regency.

This research explains the level of feasibility of rice farming in Mojopetung village, Dukun sub-district, Gresik district. This business is engaged in rice production. This research uses a descriptive analysis method which uses 7 informants from rice farming owners as research subjects. Data collected through interviews aims to analyze fixed costs, total costs, variable costs, demand and profits. The feasibility of the business carried out is by using the R/C Ratio (Revenue Cost Ratio, B/C Ratio (Benefit Cost Ratio), BEP (Break Even Point) calculation in order to find out whether the business is feasible or not. The results of this research can provide education for business people about the continuation of rice farming in the village of  Mojopetung, Dukun Gresik.

Rotary drilling is one of the drilling methods that is often used for stripping overburden in open pit mining activities. In the rotary drilling process, prediction of the penetration rate is very important for scheduling production and estimating drilling costs. Drilling in mining activities is used, among other things, to create blast holes. In blasting activities, drilling is the first activity that must be carried out to provide a blast hole which will later be filled with explosives to be detonated. Meanwhile, the speed at which the blast hole is prepared is influenced by the speed of the drilling tool to penetrate the rock. Drilling speed is influenced by two factors, namely internal factors and external factors.      

Corn and cattle are the main commodities in dry land farming in East Nusa Tenggara (NTT), with corn as a food source and cattle as a source of income. This province has vast dry land potential, namely 1,734,488 H, but its utilization is still less than optimal. The Cattle Harvest Corn Planting Program (TJPS) was launched to increase corn production, cattle population and farmer welfare.This research analyzes the Farmer Exchange Rate (NTP) in Manusak Village, Kupang Regency, and the factors that influence it, as well as examining government policies in supporting the efficiency of the corn-cattle farming system. Qualitative methods through interviews, observations and text analysis are used to understand farmers' experiences in farming.The results show that the NTP in the Gacinda and Leselik farmer groups is different: Gacinda has a higher NTP than Leselik, which is caused by differences in corn production costs and yields. In conclusion, corn productivity and costs incurred affect farmer welfare, with high expenditures potentially reducing NTP.  

Unemployment and inflation are two main issues that affect economic and social stability in Gorontalo Regency. This study aims to analyze the factors that influence unemployment and inflation rates in the region. Qualitative research methods were used by conducting in-depth interviews with various stakeholders, including workers, entrepreneurs and district governments. The results of the analysis show that factors such as lack of workforce skills, lack of available jobs, rising production costs, and fluctuations in commodity prices contribute to high levels of unemployment and inflation. Evaluation of the limitations of previous studies reveals that the lack of in-depth analysis of the factors underlying these two issues is one of the main weaknesses. Based on the research results, it is recommended that local governments adopt a holistic and integrated approach in overcoming these two problems, by strengthening cross-sector collaboration and implementing effective policies in controlling inflation and increasing employment opportunities. Further research needs to be conducted to evaluate the impact of implementing the proposed policies over a longer period.

This community service program is carried out in Beji Village, East Ungaran District, which is around the Indonesian State Maritime Polytechnic campus. This activity is a continuation of the previous service roadmap in the same place where in the previous service activity, making fish food using a pellet molding machine using a petrol motor, this time making fish food using a manual fish pellet molding machine. The aim is to introduce MSME service partners to the fish cultivation group in Beji sub-district about the types of fish pellet molding machines so that they can meet fish feed needs to save production costs. The method for implementing this activity is by providing training by sharing knowledge about the parts of the fish pellet molding machine and the composition of the ingredients that make up good fish feed, followed by the practice of making fish feed using a manual pellet molding machine.

The purpose of this study is to examine the profitability, income, and viability of laying hen farms in Lamongan Regency's Mantup District. Lamongan Regency's Mantup District. There were six informants who owned laying hen farms for this research. In this study, total costs, revenues, income, and business viability were the data analysis types used. The average total cost from six informants of IDR 755,812,161/Production Period is the result of this study. IDR 1,581,968,000 is the average revenue received per production period. During the production period, the average income obtained was IDR 826,155,833. Six laying hen breeder informants in Mantup District, Lamongan Regency, had their three business feasibility metrics calculated. The average R/C ratio value was 2.07, the average B/C ratio was 1.07, and the average ROI value was 92.50%. Therefore, it is viable to operate and grow the laying chicken farming company in Mantup District, Lamongan Regency, according to the calculation results.

This research aims to analyze the costs, income, profits, and level of sensitivity of citronella farming in the Kalumpang Saiyo farming group in Solok City. The method used in this research is a case study. The sampling method is purposive sampling, where farmer groups are selected based on specific criteria. The data analysis used is quantitative analysis to analyze the costs incurred for activities starting from investment costs, production operations, and financial analysis used to determine whether or not farming is feasible using investment feasibility criteria, namely Net Present Value (NPV), Internal Rate of Return (IRR), Benefit Cost Ratio (B/C Ratio). Sensitivity analysis is used to determine the level of business sensitivity to changes in parameters used in increasing production costs (10%, 15%, and 23.36%), decreasing benefits (10%, 15%, and 18.36%), as well as increasing production costs and reduced benefits (10% and 10.46%). The research showed that the citronella farming business that was run survived up to an increase in production costs of 23.36%. The farming business also survived up to a decrease in benefits of 18.96%. It survived up to conditions of an increase in production costs of 10.46% and a reduction of benefits of 10.46%, coinciding. Keywords: Sensitivity, Financial, Citronella Grass, Feasibility   Abstrak Penelitian ini bertujuan untuk menganalisis biaya, pendapatan, keuntungan dan tingkat sensitivitas usahatani seraiwangi di kelompoktani Kalumpang Saiyo, Kota Solok. Metode yang digunakan dalam penelitian ini adalah studi kasus. Metoda pengambilan sampel adalah purposive sampling, dimana kelompok tani dipilih berdasarkan kriteria tertentu. Analisis data yang digunakan adalah analisis kuantitatif untuk menganalisis biaya-biaya yang dikeluarkan untuk kegiatan mulai dari biaya investasi, operasional produksi dan analisa keuangan yang digunakan untuk mengetahui layak atau tidaknya usahatani dengan menggunakan kriteria kelayakan investasi adalah: Net Present Value (NPV), Internal rate of Return (IRR), Benefit Cost Ratio (B/C Ratio) dan analisis sensitivitas digunakan untuk mengetahui tingkat sensitivitas usaha terhadap perubahan parameter yang digunakan pada kenaikan biaya produksi (10%, 15% dan 23,36%), penurunan benefit (10%, 15% dan 18,36%) serta peningkatan biaya produksi dan penurunan benefit (10% dan 10,46%). Hasil penelitian menunjukkan bahwa usahatani seraiwangi yang dijalankan mampu bertahan sampai pada peningkatan biaya produksi sebesar 23,36%, lalu usahatani mampu bertahan sampai pada penurunan benefit sebesar 18,96% dan mampu bertahan sampai pada kondisi peningkatan biaya produksi sebesar 10,46% dan penurunan benefit sebesar 10,46% terjadi secara bersamaan.

Research This study aims to determine the application of accountability accounting as a tool for production cost control and performance appraisal at UPT. production cost control and performance appraisal at Sikka Innovation Center. innovation center. In the application of responsibility accounting there are several indicators, namely, organizational structure, budget, separation of controllable and uncontrollable costs, account code classification, account reporting, and performance appraisal at UPT. controlled and uncontrolled, account code classification, accountability report. accountability report. Implementation of accountability accounting as a performance appraisal tool There are several indicators, namely, identification of the center of responsibility center, standards are set as benchmarks for manager performance on certain responsibility center, manager performance is measured by comparing the budget and realization between budget and realization, managers are individually rewarded or punished by higher management. or punishment from higher management.  This research uses a qualitative descriptive method. Techniques data collection techniques using literature study, observation, interviews, and documentation. documentation. The data analysis technique is done by comparing the existing theories that already exist with the data obtained from the case study.  The research results obtained from the application of accountability accounting as a means of controlling production costs and performance appraisal has not been effective because the and performance appraisal has not been effective because there is no separation between controlled and uncontrolled costs. controlled and uncontrolled costs.

The importance of calculating production costs to determine selling prices, especially for MSMEs today. In the current era of MSME bussiness environment, there are increasingly more competitors In marketing. For this reason, there is a need for method the cost of product orders. Determining this price effectively requires a good understanding of the cost order. In this research, the research method uses qualitative. The aim of the research is to find out the calculation of brownies production costs using the cost price method ordered by MSMEs iffa cookies in order to determine the selling price. The entity is still using the simple method, not yet using The order method. The results show that there is a difference regarding the production costs of MSME Iffa Cookies are IDR 260,975 and the production costs resulting from the researcher’s analysis of IDR 300,975. This also shows that using the cost order method is correct in determining the price for selling products.  

PT Sayuran Pagi is a company that operates in the agricultural sector and focuses on hydroponic vegetables such as spinach, kale, curly kale and other types of vegetables, and is located in the city of Depok and is a Limited Liability Company (PT). The Morning Vegetable Company has three gardens which are used, one of which is the Cipaku area, Bogor, where all of its production will be sent first to a warehouse in Depok and then distributed to several partners who have collaborated. The increase in consumption of green spinach among the public affects the distribution of this vegetable, which means companies must be able to meet demand with proper distribution. In this research, to determine the shortest route when distributing from the garden to the warehouse using the Dijkstra algorithm. Based on the calculation results, the optimal solution for the shortest route is route A-C-B-F-H-I or from the toll road with a total distance of 10.55km. However, because the focus of this research is on costs, from the results of the research using the Dijkstra algorithm calculation method, it can be concluded that PT. Sayuran Pagi can take the non-toll route because the costs incurred are less than the toll route.

The Bakso Zaky stall business located in Deli Serdang district, North Sumatra has been established since 2019. Mr. Zaky started his business with capital of IDR 12,500,000. The location of this business stall is very strategic because it is on the edge of the market and many people pass by it. This research method is a qualitative and secondary method, namely research that uses short-term time or with supporting data and qualitatively by conducting direct interviews with sources. The subject of this research is a meatball trader named Zaky Darius who is 31 years old. The research results obtained were that the maximum profit from chicken noodles was IDR 842,000, regular meatballs IDR 1,154,000, and large meatballs IDR 920,000, so that within a week Zaky's Bakso business experienced a net profit/profit of IDR 2,916,000.    

One of the benefits of using a farmer card is to access subsidized fertilizers. Farmer cards are those programmed by the government and can function to ease all farmers' affairs in making loans, transactions, savings and regarding the acquisition of subsidized fertilizers. This research was motivated by problems in the farmer card program which according to the community was less useful for them, especially in terms of accessing fertilizer. The farmer card is expected to be able to overcome the problem of fertilizer distribution that is not on target and is expected to be able to provide welfare for every farmer owned by farmers with the fertilizer obtained, so that the farm that is run produces satisfactory production for the farmers themselves. The results showed that, on average, the number of farmers who did not understand the farmer card was 60%, while those who understood the farmer card were 37%. This is due to the lack of socialization from related agencies, causing a lack of understanding of farmers towards the farmer card program, especially given the fact there are some farmers who have not studied at all. This farmer card has also not been benefited by farmers, so farmers have difficulty getting subsidized fertilizer and have to spend expensive costs to obtain fertilizer.

As the years progress in Indonesia, the price and production of chilies tends to fluctuate. This is due to an increase in input costs or production facilities which increase every year, causing price factors for farmers and consumers to tend to change. This literature review analysis aims to determine: (1) factors that significantly influence chili price fluctuations; (2) the influence of production efficiency on the productivity of chili farmers; (3) the influence of marketing channels involved in red chili farming on price fluctuations. The method used is descriptive analysis method with literature study. The results of the literature show that factors that significantly influence price fluctuations are production costs, production facilities, selling price factors, weather factors, use of technology, length of the supply chain where the longer the marketing channel, the higher the price received by final consumers while prices at the farmer level do not experience increase, as well as the availability of red chilies on the market, where if the availability of red chilies is abundant on the market it will cause a decrease in prices at the farmer and consumer level. The results of literature observations show that these three topics are mutually sustainable. So there is an opportunity for further research related to the three subjects for more accurate measurements based on findings in the field.

The limitations of traditional cost systems in capturing the complexity of operational activities lead to inaccuracies in cost allocation, which has an impact on the determination of cost of production and transfer prices between divisions. This study aims to evaluate the effectiveness of the Activity-Based Costing (ABC) method in improving the accuracy of cost information and examine the factors that affect its success. The method used is a literature study of major journals and supporting literature. The results of the study show that ABC is more accurate in allocating overhead costs based on relevant activities and cost drivers, and is able to reduce cost information distortion. The adoption of ABCs is influenced by cost structure, product diversification, and competitive intensity. However, successful implementation requires organizational readiness, managerial support, and an understanding of the operational context. These findings confirm the importance of implementing an adaptive cost system to support efficiency and transparency.

This research aims to understand and find out the factors behind the food crisis experienced by agricultural commodity farmers and the legal protection as well as the efforts made by the government to prevent food crises by strengthening the budget for agricultural commodity farmers. This research uses normative juridical research methods, research by tracing or reviewing and analyzing library materials or ready-to-use document materials. This research uses primary legal materials, namely legal materials originating from statutory regulations, such as Undang-Undang No.18 Tahun 2012 Tentang Ketahanan Pangan, Undang-Undang No. 19 Tahun 2013 Tentang Perlindungan dan Pemberdayaan Petani, Peraturan Pemerintah No. 17 Tahun 2015 Tentang Ketahanan Pangan dan Gizi, but also utilizing secondary legal materials such as relevant journals and books as well as tertiary legal materials in the form of data and facts from the internet. The results of the research show that this food crisis has a broad impact on Indonesian society, Indonesian people will experience soaring prices of basic commodities, hunger, dependence on imports, and affecting agricultural crop production. To overcome the food crisis, farmers must increase crop productivity in a sustainable way, such as using organic fertilizer, balanced fertilization, and using superior seeds. Apart from that, the government's efforts to handle the food crisis for agricultural commodity farmer include setting the basic price of food production and determining the government purchasing price (HPP).

This research aims to determine product flow, financial flow and supply chain information flow as well as determine the marketing efficiency of the rice seed supply chain at UD Agro Tani. Cluster Random Sampling method, with a total of 26 respondents. The data collection method uses observation, interviews and documentation methods. Data analysis uses farmer's share analysis and marketing efficiency. In the channel 1 pattern the total margin is IDR. 6,200/Kg and channel pattern 2 total margin Rp. 5,700/Kg, total costs incurred by UD Agro Tani Rp. 1,500/kg includes production and transportation costs. The farmer's share value obtained by partner farmers in channel 1 pattern was 48.33% and channel 2 pattern was 50.43%. The percentage value shows that the flow of the rice seed supply chain is said to be efficient because the farmer's share value is <40%. Marketing efficiency in channel pattern 1 was found to be 12.5% ​​and channel pattern 2 was obtained at 13.04%, where the supply chain efficiency was said to be efficient because it was <33%. So the results of farmer's share and efficiency marketing of UD Agro Tani's rice seed supply chain are efficient to do.