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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.  

This research examines the implementation of the Just In Time (JIT) system for raw material inventory at PT Yakult Indonesia Persada, Mojokerto Branch. The application of JIT aims to enhance operational efficiency and company profitability by reducing inventory costs and optimizing production processes. This study references previous research that indicates JIT can increase the contribution margin per unit, reduce ordering and storage costs, and improve production efficiency. The findings show that implementing JIT at PT Yakult Indonesia Persada can reduce waste, enhance operational efficiency, and ensure the availability of raw materials according to production needs. Therefore, JIT is a suitable strategy to improve the company's competitiveness and business sustainability.  

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.

Intellectual property rights are an implication of the development of international trade, especially in industrial countries. In developing countries, the understanding and protection of intellectual property rights receives less attention, which causes many violations of intellectual property rights and harms creators and inventors. Intellectual property rights have an important role in economic traffic, both regional and international, including investment in a country to spur economic growth of the country and its people. Indonesian society, which is diverse in culture, religion and ethnicity, has very rich creative works, and must take part in the utilization of intellectual property rights. Legal protection and use of copyright are very necessary to become a source of development for the national economy and Indonesian society This research is aimed at examining the implications of Intellectual Property Rights on economic benefit gains. An owner of Intellectual Property Rights as a creative subject must obtain a guarantee of legal protection on his or her work. The result shows that the form of legal protection of intellectual property rights is that the owner of intellectual property rights in performing his or her rights must be protected by law. The economic rights owned by the owner will gain economic benefits if it is performed. The rights include the rights to use, to produce, to publish, to copy, to import, to export and to grant a license (permit) to another party that is intended to make use of the intellectual property. In a condition of law violation, the Law of Intellectual Property Rights as a preventive effort will give a right to an owner of intellectual property rights to sue on civil, criminal, or administrative law. The sanctions on the law breaker are also already written in each law of intellectual property rights that includes copy right, brand right, patent right, graphic design right, and integrated circuit lay-out right. The reason why an owner does not automatically gain economic benefits from his or her work is because he or she does not use the economic rights that he or she has. Some matters causing it are quite high costs of production, difficult licensing, and hard competition. The law protection and economic benefits are two essentials of intellectual property rights. An owner of intellectual property rights is a creative subject that should have those two matters.  

PG Madukismo is a sugar factory that was established in 1955 and is the only sugar factory in the province of the Special Region of Yogyakarta. This factory is located in Padokan Village, Tirtonirmolo Village, Kasihan District, Bantul Regency, Special Region of Yogyakarta. PT Madubaru, a company engaged in sugar cane processing, is a sugar and spirits factory located in the Yogyakarta area. Companies that produce cane sugar with SHS IA quality. Product defects are often found, resulting in a decrease in quality, therefore it is necessary to carry out quality control. This study uses the Failure Mode and Effect Analysis (FMEA) method to identify failure modes, Logic Tree Analysis (LTA) to determine the consequences of failure arising from failure modes and determine effective preventive maintenance policies for each machine. For the production quality control section, the Statistical Processing Control (SPC) method is used to analyze product defects to determine whether product defects are still within controllable limits or not. While the Failure Mode and Effect Analysis (FMEA) method is used to determine the failure mode in sugar production. For the quality control section on raw materials using the Economic Order Quantity (EOQ), Re-Order Point (ROP), Safety Stock (SS), and Total Inventory Cost (TIC) methods. The conclusion of this study is regarding the results of the analysis and calculations carried out with several settlement methods and there are several causes of production defects from 5 factors, such as: human factors, work methods, environment, raw materials and machines used. And provide solutions to companies in order to reduce defects by controlling product quality.    

This research aims to obtain information regarding how much influence operational costs have on the amount of net profit obtained by a company and the author hopes that this research can provide benefits to the company's existence in order to maintain the continuity of a company's production process and provide motivation to become a better company. This research uses a descriptive-comparative research method with a qualitative approach.  According to Adiputra et al., (2021) Descriptive research is research that aims to describe existing phenomena, namely natural phenomena or man-made phenomena, or that is used to analyze or describe the results of the subject, but is not intended to provide wider implications. Research using this method will determine significant relationships between the variables studied so that it will produce conclusions that clarify the picture of the object being studied. Conclusions based on the results of research analysis using descriptive-comparative research methods with a qualitative approach. It can be concluded that from the 15 articles used to explain that operational costs show a very significant and dominant influence on net profit. This can be identified from the 11 articles that use this component.

Inventory or stock is stored material or goods that will be used to fulfil a specific purpose. An inventory management system is a set of control policies to determine the level of inventory that must be maintained. XYZ Company is a food company that produces Cireng. In the production process, the amount of demand received by the company varies from period to period.  Based on the existing data, there is too much raw material stock that causes high storage costs for the company. Therefore, the EOQ method is needed to manage the company's inventory. From the data processing carried out in the POM-QM software, the output is obtained for tapioca flour raw materials where the total cost is Rp. 404,034,000 and the reorder point is 8 units, the output of the garlic raw material data where the total cost is Rp. 397,513,200 and the reorder point is 5 units, while the output of the flavouring raw material data where the total cost is Rp. 392,749,500 and the reorder point is 6 units. So as to obtain the optimal amount of inventory in each order, the total cost incurred and the reorder point value for each raw material of the XYZ company.      

Occupational health and safety (K3) is an effort to protect things that are dangerous so that everyone in the work environment is always safe and healthy. Creating a safe and healthy work environment can minimize the occurrence of accidents or accidents that can cause prolonged absences from work and significant costs for the company. Injured or sick workers can hinder productivity and disrupt work. The implementation of work safety basically aims to find weaknesses that exist and the possibility of accidents occurring in the work environment. This function consists of finding the cause and effect of an accident and investigating whether it is controllable or not. Labor productivity is a very important factor for companies, because the higher labor productivity, the more production or work results that can be provided in a certain time. To achieve maximum productivity, other things that are still related to labor productivity must also be considered. Among them are job opportunities, work motivation, work efficiency and effectiveness, work ability, as well as experience and knowledge that support the work process. Measurement of labor productivity is based on a system of physical income per person or hours worked per person based on working time or in days or years. By making these measurements, it is converted into work units, namely. into the amount of work that can be completed by employees working according to implementation standards in one hour. In short: The adoption of occupational health and safety in the workplace is an important factor in increasing the productivity and success of the entire enterprise. With the implementation of OSH it is possible to prevent work-related accidents and injuries, prevent employee absenteeism, which increases job satisfaction and creates competitive advantages that can lead to future employee success.  

Mitra Telur is an egg producer located in Pirakbulus, Sidumulyo, Godean District, Sleman Regency, Special Region of Yogyakarta. So far, Mitra Telur UMKM has not determined a travel route to distribute the eggs. The distribution carried out does not take into account the distance traveled to reach the shop points. This research uses two methods at once, namely saving matrix and nearest neighbor. Based on the calculation results, the initial route has a total distance of 114.9km with 4 delivery routes, while the final route has a total distance of 95.5km with 3 delivery routes. The initial route has a fixed cost of IDR 1,550,000 and a variable cost of IDR 402,150 with a total delivery cost of IDR 1,952,150, while the final route has a fixed cost of IDR 1,550,000 and a variable cost of IDR 334,250 with a total delivery cost of IDR 1,884,250. there was a reduction in distribution routes by 16.9% and a reduction in production costs by 3.5%.

Mitra Telur is an egg producer located in Pirakbulus, Sidumulyo, Godean District, Sleman Regency, Special Region of Yogyakarta. So far, Mitra Telur UMKM has not determined a travel route to distribute the eggs. The distribution carried out does not take into account the distance traveled to reach the shop points. This research uses two methods at once, namely saving matrix and nearest neighbor. Based on the calculation results, the initial route has a total distance of 114.9km with 4 delivery routes, while the final route has a total distance of 95.5km with 3 delivery routes. The initial route has a fixed cost of IDR 1,550,000 and a variable cost of IDR 402,150 with a total delivery cost of IDR 1,952,150, while the final route has a fixed cost of IDR 1,550,000 and a variable cost of IDR 334,250 with a total delivery cost of IDR 1,884,250. there was a reduction in distribution routes by 16.9% and a reduction in production costs by 3.5%.

CV Cielofood Pratama is a beverage processing business with nutmeg raw materials, located in Bogor City, West Java. The company produces syrups with varying sizes of packaging. The multi-stage production process does not rule out the possibility of irregularities that could cause the product to no longer meet the quality standards we set. In general, business units have a profit goal for business sustainability, by seeking efficiency in operations in order to obtain profitable profits. Analysis of the data shows the difference between corporate policy and the results of the EOQ method. The company usually orders 25 kg of raw materials with a frequency of 120 times per year. However, the EOQ method recommends ordering 144 kg with a frequency of 36 times per year. In addition, there is a significant difference in the total cost of supplies, which is IDR 30,900,000 according to company policy and IDR 10,392,000 according to EOQ method. This study aims to analyze strategies in raw material supply as an effort for supply chain efficiency. Using the Economic Orders Quantity (EOQ) method Reduce storage costs, save space on both storage and workspaces, resolve problems and reduce the risk that raw material supplies may pose.  

Fresh water is a basic need of the ship's crew in supporting the creation of smooth ship operating activities, therefore it is also necessary to have an auxiliary aircraft that can produce its own fresh water on board to reduce ship operating costs, which is called the Fresh Water Generator (FWG).  FWG is an auxiliary aircraft that can convert seawater into fresh water by evaporation and condensation processes. Therefore, it is necessary to have a tool to monitor the performance of the fresh water generator. The purpose of this research is none other than to monitor temperature conditions, water TDS, and conditions on the input and output streams of the fresh water generator evaporator filter to be more optimal and efficient and to determine the reliability of the fresh water generator performance equipment system using a long distance in order to create better and higher quality fresh water production on board. This research uses a prototyping method system. After designing and testing the tool monitoring system for the performance of fresh water generators using Arduino mega 2560 based on LoRa Ra-02, this system is one of the new technologies that can monitor the performance of fresh water generators to be more efficient and reliable. Then the readings of all sensors can work properly with an average percentage error on the Max 6675 temperature sensor of 0.58%, pressure transmiter sensor 1 of 2.04%, pressure transmiter sensor 2 of 2.04%, and TDS  sensor of 1,70% and the distance to communication between the receiver and transceiver reaches a range of 200 meters without obstacles and 97 meters through obstacles around.

Sari Buah Blimbing Wuluh MSMEs is one of the businesses engaged in food and beverage processing with the basic ingredients of star fruit. MSMEs Sari Buah Blimbing Wuluh has a problem in determining COGS which still uses the estimation method only. The purpose of this study was to identify the cost of production activities using the Full Cousting method. The method used in this research is deductive qualitative with data collection techniques through observation and interviews. The results showed that there was a price difference of Rp. 398 per bottle, with the calculation of COGS according to MSMEs amounting to Rp. 2,917 per bottle. While the calculation according to the full costing method is Rp. 3,315. This price difference occurs because business owners do not take into account direct labor costs, fixed factory overhead costs, variable costs, and non-production costs. So that the calculations made by MSMEs owners are not optimal for maximizing business profits.

Today's electronic transactions are facilitated by the many Marketplaces and Online Shops that sellers and buyers can visit. Various platforms implement Flash Sales at certain moments as a form of promotion. In this case, forms of Predatory Pricing are found which include Unfair Business Competition in Predatory Pricing. The following research aims to examine and explain the Flash Sale method in Online Shops and its indications of unhealthy business competition. The following research was carried out using descriptive qualitative methods using a normative juridical approach by analyzing phenomena that exist in real conditions with statutory regulations simultaneously. Based on the analysis results, it is known that not all Flash Sale Programs provide prices far below production. However, the implementation of flash sales which drastically reduce prices is a clear indication of unhealthy business competition. Considering the drop in prices posted on the Flash Sale can reach 80% of the original market price. Based on the results of analysis using the Price-Cost Test, massive discounts by E-Commerce are a form of Predatory Pricing.