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UMKM play a crucial role in the national economy as primary contributors to economic activities. According to BPS data, approximately 1.5 million Indonesian MSMEs operate in the food sector. The aim of this research is to understand the determination of selling prices to optimize business profits, considering production costs, operational expenses, and other factors. The research employs a qualitative approach, utilizing primary data collected directly by the researcher. Analyzing all costs incurred in the production of "Ayam Geprek" at Lesehan Lala, the findings indicate that the establishment's pricing strategy does not maximize profits. Lesehan Lala sets its selling prices based on market rates without considering the overall production costs, operational expenses, and other relevant factors.

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.

Inventory is an important factor in carrying out a production. Many companies experience problems in terms of inventory control, one example is inventory scarcity. The purpose of this study is to optimize the need for goods so that the company will not experience problems with inventory shortages or inventory buildup. This study uses  the Min-Max method  by collecting data in the form of inventory of goods needs, ordering costs, and storage costs. The result of this study  is that the safety stock value  of 80,887-tons is useful for protecting and anticipating inventory shortages, so companies must be on guard when they are at that value. Then, the Reorder Point value was obtained at 108,165 tons. Furthermore, the value of the Minimum Inventory  is 269,879-tons and the Maximum Inventory is  378,044-tons so that companies are not recommended to have more inventory than that value.    

The purpose of this study was to explain the choreography of Sumatran Rancak Dance at Sanggar Silodang Production Kota Padang. The type of research used is qualitative research with descriptive methods of analysis. This research instrument is the researcher himself and is assisted by supporting instruments such as stationery and cameras. Data were collected through literature study, observation, interviews, and documentation. The steps of analyzing data are data collection, data reduction, data presentation and data verification. The results showed that the choreography process carried out by choreographers has stages such as ideas / themes, exploration, improvisation, and composition. So from the process carried out by the choreographer produces the following aspects of form: motion, space design, time design, power design, upper design, dramatic design, floor design, group composition, equipment, and music. Sumatran Rancak dance has several types of movements consisting of movement developments from the regions of Aceh, Medan, Riau, and West Sumatra which are worked on by choreographers with the concept of entertainment. The costumes used have been created and modified using bludru brackets, metered songket, shoulder tokah, shoulder scarves, belts, and complete accessories for female dancers. As for male dancers, they wear satin, galembong, batik deta, and silodang cloth. Sumatran Rancak dance uses the plate property at the end of this dance with a plate size of 5.

This article aims to optimize the profit of seblak business through the application of Simplex method in linear program. Seblak is a popular business today with a wide variety of toppings such as meatballs, sausages, noodles, feet and many more, but efficient production planning and resource allocation can be challenging. In calculating this profit optimization, we use the Simplex method to identify production combinations that can generate maximum profit by considering various constraints related to raw materials, processing time, production costs to product selling prices. The result is expected to help seblak business owners in making smarter decisions regarding production, inventory, and pricing strategies, thus improving their business profitability.

Based on the aim of this research is to find out the comparison of full costing methods and variable costing in determining the cost of production for woven fabric business in Lembang Kolesawangan, Malimbong Balepe district, Tana Toraja Regency. This type of research uses quantitative descriptive data obtained through interviews, observation and documentation. Furthermore,analyzing the data by comparing the full costing  method dan variable costing. The results show the by calculating using the full method and variabel costing, where full costing obtains a higher value, namely Rp.2.671.000 because the full costing method takes into accound all the elements  of cosct, both fixed and variable. Compared to variabel costing, you only get a value of Rp,2.191.925 because variabel costing is only variable costs that are included in inventory and cost of good sold.

The problem that must be overcome by all parties is garbage. Society must take an active role to solve this problem. In an effort to safeguard the environment, the Maju Jaya Waste Bank has a role in sorting and processing waste. Organic waste will become fertilizer. Plastic or non-organic waste will be the raw material for the Paving Blok Prima Lestari Bumi Group. Paving Block Prima Lestari Bumi Group will process plastic waste into paving blocks. However, there are several problems faced. The problem faced by Prima Lestari partner Bumi Paving Blok, such as the lack of supply of raw materials for plastic waste, lack of operational equipment, which causes the production of paving blocks cannot maximize. The level of sales still cannot meet the target per month. Current marketing aspects are carried out by word of mouth and take part in exhibitions carried out by the local government or using social media. For Maju Jaya Garbage Bank, the problem is a large amount of operational costs to sort waste based on the type of waste. This is inversely proportional to income from processed products that are less than optimal. Some of the solutions offered to partners are several parts of training for the sale of goods, procurement of operational goods such as production machinery for paving blocks and machines that can sort waste by type to reduce operating costs.

This research aims to increase the efficiency of raw material management in the Warmindo Sugar Pak Har UMKM business by considering possible risks, optimizing order sizes, and determining manufacturing order times. An approach using the FMEA (Failure Modes and Effects Analysis) method is used to systematically identify risks that can affect the availability of raw materials. Next, this research looks for the optimal solution by calculating the Economic Order Quantity (EOQ) to determine the economical order size. The first specific objective is to identify risks that may occur in procuring raw materials, while the second specific objective is to optimize order sizes in order to minimize storage and purchasing costs. The third step is to determine the optimal time to place an order for making raw materials in order to maintain a smooth production process and avoid stock shortages. The results of this research are expected to provide insight to Warmindo Sugar Pak Har MSMEs regarding the risks that need to be anticipated in procuring raw materials, provide recommendations regarding economical order sizes, and increase understanding regarding ordering time control. It is hoped that this research can contribute to the development of more effective and efficient raw material management strategies in the context of MSMEs.

The aim of this research is to find out how the basic price of furniture production is determined and constrained by Islamic economics in Taman Rajo District. This type of research is descriptive qualitative with primary and secondary data types. The data collection technique in this research uses observation, interview and documentation techniques, while for data analysis the researcher uses domain, textonomic and componential analysis. The results of the research explain that determining the basic price of furniture production according to Islamic economics in Taman Rajo District is carried out using several methods, including furniture business actors in Taman Rajo District determining or calculating the cost of raw materials used to produce furniture products. Business actors calculate labor costs which are calculated based on the results of the products produced and business actors calculate overhead costs which are costs incurred apart from raw material costs and labor costs in the production process. Obstacles in determining the basic price of furniture production according to Islamic Economics in Taman Rajo District include limited business capital which has an impact on determining production prices because the supply of raw materials is less affordable due to limited business capital for furniture business owners. Apart from that, the obstacle in determining the cost of production is that the strategic market target has not been achieved because the marketing strategy implemented by the business owner has not been maximized so that determining the cost of production is still based on the number of customers who order furniture products.

This study aims to analyze the cost of goods produced by Sinar Harapan's mebel business. Determining the cost of goods produced is very important because it further increases competition that occurs between companies in producing quality products at fairly competitive prices. This research was conducted at Mebel Sinar Harapan Business, a business that produces various types of furniture made of wood. The analysis method used is descriptive quantitative data collected by documentation method which is then analyzed with descriptive analysis techniques with a quantitative approach. Data analysis techniques use the full costing method by calculating raw material costs, labor costs, and factory overhead costs. Based on the results of the study, it can be concluded that the calculation of cost of goods produced as a basis for determining selling prices according to the full costing method is better in analyzing production costs. 

One of the world's most famous native Indonesian cultures is batik. A good batik industry must be able to produce superior batik according to market needs with quality standards, the environment, human rights and employment issues. Batik craftsmen have weak tools, use velvet chemicals, handle water and a high amount of water, and are inefficient in handling wax and other processing agents. Batik Seni Pendopo is one of the batik businesses that practices GSCM. Dokani Svetsini needs to manage mezimuzi kineria green manufacturing at Batik Seni Pendopo so that it can continue to operate its business, maintain the surrounding environment, and implement the proposed semparikan persang mezimuzi results consistently. This research uses a qualitative case study type, using the green SCOR and AHP methods. From the results of Mezurisi Ergirden, the performance value is 77.43, which means good. Of the 13 KPIs, there are several KPIs that have unsatisfactory performance, namely energy use, waste produced by % of products produced, production costs, installation costs, waste management, efficiency, stamping, batik canting. Improvements that are important in this business are minimizing the handling of electricity, handling raw materials for candle wax and water, managing candle wax for business income, modifying the management so that the cash that goes to Milan can be milled, and where farmers design and canting so that the production process is faster.

Every business must strive to remain stable in its performance in order to survive competition. In Kotagede Yogyakarta, UMKM Yangko Sari Roso produces food. Businesses that are developing in the current era of globalization are characterized by strong competition in all fields, such as business in industry, trade and services. Because the company only produces for one shop and entrusts products to several distributors, Yangko's MSME sales strategy is still not well chosen. In addition, making product packaging that is considered quite expensive and unattractive results in poor sales, which results in high inventories in warehouses and cost losses. The ultimate goal of this work is to find the best solution to the problem of marketing and production costs. The ARIMA method is used to forecast Yangko's short-term sales, production costs, and packaging proposals. The aim of this method is to provide the best results for finding marketing decisions. The results of this research, namely the analysis of marketing strategy observations, show that the company can overcome this problem and find ways to make production costs more efficient by increasing labor.

This study aims to analyze the determination of the selling price using the cost plus pricing method at UD Bintang Kejora. This type of research uses case research which is selected based on the formulation of the problem and research objectives. The data collection technique used is documentation. Data analysis techniques used are data collection, data reduction, data presentation and conclusion. The data validity technique used is source triangulation.The results of the study show that UD Bintang Kejora in determining the cost of production is still not in its entirety, such as not including maintenance costs and depreciation of equipment used in the production process. Therefore, researchers calculate the cost of production using the full costing method and determining the selling price of the cost-plus pricing method to help companies get the appropriate profit. The cost of production using the full costing method is Rp. 44,455. The profit obtained by adding a margin of 35% of the cost of production is Rp. 15,559. In order to obtain a selling price using the cost-plus pricing method of Rp. 60,014. The results of the calculation of determining the selling price with this method can help UD Bintang Kejora in getting the desired profit.

Tilapia is one of the fisheries commodities in Indonesia. Tilapia fish has a high market demand, therefore the supply of tilapia fish should continue to be fulfilled, but the supply of tilapia fish in the market is still not enough. In order to the demand for tilapia fish can be met, there are several ways to increase tilapia production. One of the methods to cultivate Tilapia is using biofloc cultivation. One of the biofloc tilapia aquaculture entrepreneurs in Tasikmalaya city is Mr. Banyu who is the owner of Nugraha Fishery. This research aims to analyze production cost and income as well as business feasibility in running biofloc tilapia cultivation. The research was conducted at Nugraha Fishery which is located in Cipari Village, Mangkubumi District, Tasikmalaya City. The results of this research showed that the business feasibility criteria used in intensive tilapia cultivation with biofloc include: NPV, IRR, PP, Net B/C ratio. Net Present Value NPV is Rp. 217,754,348, IRR Internal Rate of Return value of 44%, PP Payback Period value of 4.2 years, Net B/C Ratio value of Rp. 2.9. All business feasibility criteria stated that it is feasible, meaning that the intensive tilapia cultivation business with biofloc which is run by Nugraha Fishery in Cipari Village, Mangkubumi District, Tasikmalaya City is suitable to be run and developed.