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Indonesia has enormous marine and fisheries potential because of its vast sea area. Human resources in managing fishery products have not maximized the potential of fishery products. Therefore, in order to maximize the potential of fishery products, quality human resources are needed. Since human resources are an important part of an organization, including in the Indonesian fisheries industry, human resource management and development is very important for the success of an organization. The method used is qualitative research method, more precisely literature research. The literature research process is carried out by reviewing the literature and analyzing the relevant topics combined. Literature search can utilize sources in the form of journals, books, dictionaries, documents, magazines and other sources without conducting field research. The results found that in optimizing in improving the performance and sustainability of the fisheries product management industry, it is important to optimize human resources. Many approaches can be used to improve operational efficiency. Increase efficiency in all stages of production, from fishing to distribution, with the adoption of advanced technology and automated equipment. Training and Skills Development ensures that employees have a good understanding of the latest practices and technologies through regular training that enhances their technical and managerial skills. Good Production Planning and Management; Energy and Resources Management; Use of wise energy and resource management practices to reduce operational costs Partners and Collaboration: Work closely with suppliers, distributors, and relevant institutions to improve supply chain efficiency and coordination. Training and Skills Development ensures that employees have a good understanding of the latest practices and technologies through regular training that enhances their technical and managerial skills. Good Production Planning and Management; Energy and Resources Management; Use of wise energy and resource management practices to reduce operational costs Partners and Collaboration: Work closely with suppliers, distributors, and relevant institutions to improve supply chain efficiency and coordination.

Community Service Empowerment Activities aim at business management, as well as developing investment and economic productivity and Village potential, as well as obtaining profits or net profits to increase the village's original income and develop the maximum benefits of the Village community's economic resources. Another aim is to develop the idea for powdered palm sugar products, namely to help improve the economy of the people of Sindangsari Village in entrepreneurship by utilizing existing natural resources, and provide opportunities for Sindangsari Village to be better known by the wider community for its superior products, as well as helping advance sugar MSMEs. sugar palm in Sindagsari Village. This method of community service and empowerment activities consists of several stages, there are 3 (three) stages in the process of implementing this activity, namely: Trial of making ant sugar and determining packaging, Determining calculations and determining Cost of Production (HPP), and Holding seminars as one of the strategies for conveying the idea of powdered palm sugar products to the public. Sindangsari Village is one of the villages that produces palm sugar with quite good quality. This is our aim to develop entrepreneurial opportunities through the idea strategy of powdered palm sugar in Sindangsari Village. In practice, we utilize palm sugar production that has been molded to make the process easier, as well as symbiotic mutualism activities, where there are mutually beneficial parties, when people who are not palm sugar processors want to try making ant sugar, they can buy palm sugar first from entrepreneurs. Palm sugar

PT XNX is a leading company operating in the food and beverage industry in Indonesia. This company produces based on demand, so the level of employee performance productivity is very important. There are many factors that influence worker productivity, such as experience, knowledge, and age. This research was conducted in the production department for 5 (five) months. The primary data collection method is by making direct observations in the field and using the time and motion study method, a systematic study of work systems with the aim of developing better systems and methods, standardizing systems and standards for determining time standards and selecting operators with a Lean Manufacturing approach, namely waste. or waste to increase labor productivity in the Production department area. The results were obtained in the form of recommendations for improvement, namely by optimizing productivity by means of operator efficiency from initially 6 people to 5 people, where before improvements were made, labor productivity was 53.11% in dissolving soy sauce, after improvements were made, labor productivity was 74.84. %. This has an effect on cost savings of IDR 4,515,133 for 26 working days, each day amounting to IDR 173,548. Therefore, there are 3 shifts in one day, so the total daily income is IDR 520,644 or a cost savings of 16.63%.  

Inventory is crucial and very important in every production series. So good inventory management is needed to increase the optimization of production activities. Decision making in order to reduce risks in the warehouse if procurement of too many goods in a short period results in increased storage costs. This research proposes inventory management using the Economic Order Quantity method with the results for grinding blades, bolts and acetylene respectively being EOQ of 136.7; 154.9; and 42.42.    

PT KHI is a company operating in the food and beverage industry in Indonesia. In production activities there are many factors that can hinder performance productivity. Worker productivity is a value that cannot be seen directly except through a calculation process, so the worker productivity value is calculated from the company PT KHI. This research was carried out in the Production department using the Time and Motion Study method with a Lean Manufacturing approach, namely waste or extravagance to increase labor productivity in the Production department area. This time it was carried out directly by means of field observation. So that primary data is obtained. The results were obtained in the form of recommendations for improvement, namely: adjusting the total headcount in the line F area from previously 7 headcounts to 6 headcounts and moving several tasks from the carton sealer operator to each operator in the packing area of ​​line F, then classifying them into 3 headcounts for the packing section and 3 headcounts for the packing section. . It can be concluded from the results of this research that one type of waste is eliminated, namely adjusting the number of operators in the packing line F area so that before the improvements, labor productivity is 71.71% on line F and after labor productivity is 83.63%. By making improvements, cost savings of IDR 4,515,133 were obtained for 26 working days.  

In the manufacturing industry, competition between companies is an inevitable phenomenon along with the spread of businesses in this field. To maintain competitiveness, making the right management policies, including in the calculation of production costs, is crucial. The determination of production costs must be done carefully in order to provide a balanced profit. This study aims to analyze the company's method of calculating production costs with a variable costing approach. The research design is descriptive with the use of quantitative data through secondary data sources. The results showed that the variable costing approach resulted in a fairly low amount of production costs, namely Rp. 6,165,220,371, compared to the company's original calculation of Rp. 6,271,616,917. Thus, calculating the production budget using the variable costing method can be an effective strategy to face competition in the manufacturing industry.

Plana Village is located in Somagede District, Banyumas Regency, 25 Km or around 36 minutes from the Nahdlatul Ulama University Purwokerto campus, with an area of 340,646 Km2 and a population of 3,680 people. Based on village potential data in Banyumas Regency, Plana Village is one of the underdeveloped villages where the majority of the population makes their living as farmers. Brown sugar production is a community business in Plana Village that has the potential to be developed but has many obstacles, including financial record keeping which is still very simple, the resulting product packaging still uses banana leaves or makeshift plastic bags, does not yet have a brand and product label, limited marketing scope, channels long distribution and minimal price information resulting in low selling prices which then makes the business considered unprofitable. Based on several of these problems, the aim of the PKM Team is to socialize the implementation of SAK EMKM and marketing mix strategies to increase profitability to realize the independence of coconut sap farmers in Plana Village, Somagede District. The actions that will be taken are to provide socialization and assistance regarding the preparation of financial reports based on SAK EMKM and running a business using a marketing mix strategy, namely by (1) The quality of the products produced by coconut sap farmers must continue to be maintained, (2) Pay attention to prices, where these prices must be higher than production costs. However, prices must also be taken into account according to the quality of the product, (3) The marketing location must be easily accessible to consumers, both physical locations and using digital models, (4) Provide input regarding promotions carried out both physically and digitally.

The rapid development of the industry has driven the emergence of various technologies that can support the industry, especially in production activities. Production activities are the actions performed by humans to generate a product, be it goods or services, which are then utilized by consumers. These activities operate around the clock to produce products that meet market demand. For smooth production activities, manufacturing industries need to provide raw materials that meet targets and create plans before operating, with inventory levels set to ensure that needs are met in terms of quality, quantity, time, and low cost as planned. PT XYZ is a fruit juice manufacturer with avocado juice being its most popular product. The production of avocado juice was analyzed over the period of 2015-2020 using Vensim software with four scenarios to assess the availability of raw materials. The research findings reveal that the total availability of flour raw materials in 2020 was 10,000 tons; 9,450 tons; 9,500 tons; 10,150 tons; 11,400 tons; 13,250 tons. To address the issue, PT XYZ can monitor fruit stocks and periodically estimate fruit seasons.    

PT. Kalonika Bara Kusuma is a company operating in the mining sector located in the city of Samarinda, East Kalimantan province. To achieve maximum profits, PT. Kalonika Bara Kusuma adds or subtracts units according to the amount of turnover obtained in the previous month. However, after being evaluated, it turned out that this method was not effective. Because you only see at a glance the fluctuations in historical data. Sometimes when you have reduced units, it turns out that demand in the following month actually increases. This results in less than optimal profits because they cannot serve existing customer requests. Vice versa. This is what causes PT. Kalonika Bara Kusuma experienced difficulty in making a decision to add or subtract units. From this problem, the author created an application that can predict the amount of turnover in the next month and provide recommendations for deciding which camera units should be increased or decreased in number. To predict the amount of turnover using the Multiple Linear Regression method. After obtaining the predicted results for the amount of turnover, a test was carried out using the Mean Absolute Percentage (MAPE) with a result of 200%, which means that the Multiple Linear Regression method is not suitable to be used to predict the amount of turnover in the next period. Production forecasting is a form of decision making that is used as a basis in many manufacturing and service industries. Therefore, companies that are able to produce products on time and in the right quantities are companies that are able to survive the competition. This demand forecasting is used to forecast demand for products that are independent (not dependent), such as forecasting finished products. The multiple linear regression method is an analytical technique that tries to explain the relationship between two or more variables, especially between variables that contain cause and effect, called regression analysis. So in relation to the description above, this research aims to determine production forecasting using the multiple linear regression method at PT. Kalonica Bara Kusuma.The mining industry is a series of activities that have a long period of time and costs a lot of money, a series of industrial activities, namely mining activities which include digging, loading and hauling to obtain optimal profits from activities. One of the mining industries needs to be a study of operational costs for transportation equipment

Determining selling prices is one of the important and crucial problems that many small and medium companies experience. This is due to the large production price of the product (HPP), which is caused by many expenditure items not being identified, or the selling price having been set while the HPP is not yet known. This research aims to determine the amount of costs incurred by the company, in order to make it easier for the company to find out the amount of HPP. The method used is the full costing method, which is a method used to avoid losses resulting from product sales so that the company minimizes the price of making the product. The results of this research show that the HPP amount is 962,966,450 rupiah per year by adding 10-20% margin value so that the selling price of fertilizer is 2,650 thousand per kilogram of fertilizer.

Regency roads are local roads which do not include roads connecting the district capital to other districts, but their network is diverse as a link for local activities, namely connector roads between villages, between sub-districts, production center roads and environmental roads in residential areas. This research focuses on roads in Kaur Selatan District and Maje District, Kaur Regency, Bengkulu Province with a total length of 128.50 km with a total of 68 sections. There are several sub-district roads which are a road network that is integrated with national roads. In general, this road section is often used by various types of vehicles, from light to heavy vehicles. Utilization of roads that do not match their class and the influence of the weather climate in areas that are quite extreme result in landslides so that the road body becomes narrow and heavily damaged. As a result of damage to existing roads, community activities are hampered. The purpose of this research is to provide information to the Bengkulu Regency government in preparing priority planning, determining the type of pavement that is appropriate to the location of the road section and determining the calculation of the costs required. The results of research and calculations show that the cost required for road repairs is IDR. 70,788,844,000 for a period of 5 years. The priority scale consists of 17 sections with a cost of Rp. 57,541,204,000.

PT Atlantic Anugrah Metalindo is a manufacturing company that produces costumize products, steel door systems and fireproof doors. Currently PT Atlantic Anugrah Metalindo is producing 100 units of pallet rack manufacturing with customers from PT X so that proper material requirements planning is needed. The purpose of this research is to determine the material requirements of pallet racks optimally and efficiently. This research requires calculating the Bill of Materials (BOM) using the Cutting plane method and controlling the production process to run effectively and efficiently. Based on the calculations that have been carried out, the results show that for 2 mm thick mild steel material requirements, 6 sheets of plate are needed, 3 mm thick mild steel requires 173 sheets of plate, 3.6 mm thick mild steel requires 12 sheets of plate and 5 mm thick mild steel requires 12 sheets of plate. So that from these calculations PT Atlantic Anugrah Metalindo is expected to minimize the material requirements of pallet rack products.

The inventory problem that still occurs at PT Indonesia Plafon Semesta is the accumulation of resin and calcium raw materials which results in considerable losses. PT Indofon began to experience a buildup of resin raw materials in August amounting to 16,100Kg and for calcium amounting to 15,200Kg so that each month it soared until its peak in October, namely a buildup of 23,500Kg of resin, and 23,200Kg of calcium. The use of the right method for inventory control problems is Just In Time , which is a management strategy used to optimize the production process and product delivery by buying and producing only when needed and at the right time. Silver Meal Heuristic, a heuristic approach used in inventory control to determine the optimal lot size. The quantity of raw material orders using JIT is relatively more than the silver meal, but with JIT the supplier only needs to send 4-5 times, meaning that the company can save costs. The quantity and frequency obtained from data processing using silver meal is more optimal. However, the cost of raw material inventory incurred is quite large. For a decrease in efficiency costs by implementing a policy of making purchases with Just In Time  (JIT) and is expected to save on raw material inventory costs. So that these cost savings can be allocated by the company to other costs.

MSMEs are very important for Indonesia because almost 60% of GDP is dominated by this sector. But in the process of running MSMEs in Nangsri Kebakkramat village, there are still don't understand how to promote appropriately according to the type of product being marketed, starting from increasing production costs, distribution systems, and most importantly, the lack of consumer knowledge about the products being sold.. This service aims to provide knowledge and training in creating advertising content and maximizing the use of promotional media. The method used the counseling method for an initial introduction to creating advertising content. Apart from providing material, the PKM team also provides practical methods or training on how to create advertising content and digital product marketing. It is hoped that MSME can carry out this service while running their businesses.using information technology to market products to a wider market online and offline.

This research was carried out in December 2023 at Batanghari. The location of this research is determined deliberately (purposive sampling) with the consideration that Batanghari has good potential to carry out catfish farming business activities. Business Catfish rearing cultivation in Batanghari has been established since 2010. The total income obtained by farmers in carrying out a catfish rearing business, namely Rp. 110.000.000 and the income is obtained for one harvest, and the annual income is Rp. 440.000.000. Based on results of calculating the percentage of profits obtained from cultivators Catfish in Batanghari is 500kg, 10 fish per kg. Meanwhile, the value of the cost of production is 3,944. The profit value for the selling price of catfish is IDR 8,006/kg.

 This study aims to analyze the determination of selling prices to increase sales at Sentra Tahu Berkah Jaya. Sentral Tahu Berkah Jaya is one of the businesses engaged in the production of tofu which has been established since 2003 located in Ganjar Agung, West Metro Metro City. The type of research used is case study research with observation and interview methods. The data processed is data in the form of basic price records such as raw material costs, labor costs and factory overhead costs. While the data analysis techniques used in the research are (1) data collection, (2) data reduction, (3) data presentation, (4) conclusion making. The results of the study show that the tofu production process has a major effect on determining the selling price.

This study aims to determine: (1) Production costs of the H. Asep cabbage nursery in Callingan Village, Pasirwangi District, Garut Regency; (2) Profitability of the H. Asep cabbage plant nursery in Callingan Village, Pasirwangi District, Garut Regency; (3) The marketing channel for the H. Asep cabbage plant nursery in Callingan Village, Pasirwangi District, Garut Regency; (4) The amount of marketing margin for cabbage seedlings for each level of the institution. The method used is descriptive quantitative and data collection is done by data collection techniques with interviews and questionnaires as a guide. Respondents were determined by purposive sampling. The sample in this study is the owner of the business unit H. Asep Seeds. Data analysis methods used are cost analysis, profitability analysis, channel analysis and marketing efficiency. The results of this study are two patterns of marketing channels, namely (1) Producers ‒ final consumers, (2) Producers ‒ retailers ‒ final consumers. Based on the results of research on the business of H. Asep cabbage seedlings, the seeds can be said to be efficient with a price share of 73% to 81%.

For UMKM Eni Bubur and Finarak by Aulianisak are still inaccurate in determining the selling price because it does not cover all production costs, only the basic ingredients, so unclear losses often occur. So this research aims to analyze the methods used by UMKM with a more accurate full costing method, namely using a descriptive method using interviews, observation and documentation of UMKM owners. This gives results if there are differences between the full costing method and the UMKM method, so it can be concluded that the full costing method is more accurate.

The increase in oil prices and other living expenses has contributed to the rise of illegal fuel adulteration practices. In order to make huge profits from the minimal cost of fuel production and distribution, certain individuals are willing to carry out these illegal practices, despite the risks and impacts they cause. The lack of knowledge and awareness in communities about adulterated fuels, as well as the lack of encouragement from the government to eradicate them, has also increased the number of these illegal practices. Being a progressive village with numerous people and activities, Passo Village needs a proper sustainable fuel supply. Therefore, it is important to raise awareness in Passo Village’s community about the characteristics and dangers of adulterated fuels in order to prevent their circulation and the practices involved. On account of this objective, the socialization program has been conducted in Passo Village in the method of material presentation.

PT. Putra Elan Balindo is a company engaged in the mining sector specially the andesite minerals domiciled in Palu City. PT. Putra Elan Balindo located in Watusampu Village, Ulujadi District, Palu City, Central Sulawesi, which has an IUP (Mining Business Permit) with an area of 17.89 Ha. To achieve production targets set by the company using a combination of tools mechanics in the form of Excavator Komatsu PC 400 and Dump Truck Hino FM 260 JD, where there is currently only 1 Excavator while the Dump Truck is 2 are needed with a production target of 20,000 m3 per month and have 1 shift working hours. Based on the results of research carried out for one month, it shows that the productivity of the Komatsu PC 400 Excavator is 174.29 m3 / hour and the Hino FM 260 JD Dump Truck is 197.69 m3 / hour for 2 transport equipment. The cost of owning a Hino FM 260 JD Dump Truck is Rp. 476,190/hour and the cost of owning a Komatsu PC 400 Excavator is Rp. 267,857/hour while operational costs for the Hino FM 260 JD Dump Truck are Rp. 1,862,072/ hour and operational costs for a Komatsu PC 400 Excavator Rp. 2,135,421/hour.