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The aim of this study is to analyze the calculation of production costs for worksheets at CV Pustaka Cendekia using the full costing method. This type of quantitative research. This study uses primary data and secondary data. Data collection techniques using interviews and documentation.The results of the research. Calculation of the cost of production using the full costing method at CV Pustaka Cendekia is to calculate all costs incurred in the production process of LKS books. From the results of the analysis, the total costs incurred to produce 1 LKS book is Rp. 2044. By using this calculation, for 1 LKS book, the company will get a profit of Rp. 1,456 (selling price Rp. 3,500– Rp. 2,044).      

Background: A survey in Indonesia reported that 38% of mothers stopped giving breast milk due to a lack of milk production.Oxytocin massage is one of the solutions to overcome the irregularity of milk production. Oxytocin massage is massage along the spine (vertebrae) to the fifth-sixth costae and is an attempt to stimulate the hormones prolactin and oxytocin after childbirth. Oxytocin massage is done to stimulate the oxytocin reflex (milk ejection) or the let down reflex (flow reflex). Purpose: the purpose of this study was to determine the effect of oxytocin massage by husbands on increasing milk production in postpartum mothers in Ngrukuh Village, Klaten Regency. Methods: This research was conducted in June 2023. This type of research uses a case study research design. Samples were 2 (two) postpartum mothers. Measuring the adequacy of breast milk in the oxytocin massage procedure with the length of time the intervention was carried out for ± 15 minutes and the frequency of giving therapy 1-2x a day for 14 days. Data analysis was carried out by looking at the breastfeeding adequacy observation sheet. Results: The results of the study showed that the level of milk production before the oxytocin massage was carried out, namely that milk production did not include signs of sufficient milk supply and after being given oxytocin massage, the level of milk production included signs of sufficient milk supply. Conclusion: There is a significant influence between the level of milk production experienced by postpartum mothers before and after being given oxytocin massage.

With increasingly advanced technological developments, some of these problems can be minimized with the latest technology in the construction sector known as Building Information Modeling (BIM). With BIM, all parties involved in the project (stakeholders) can collaborate from the planning stage before the project is carried out, thereby reducing the potential for errors in development implementation (Mafrul, 2022). The use of BIM can provide the various functions necessary to model the entire life cycle of a building, while also providing a basis for dealing with changes and construction progress in positions and correlations between project teams. Proper implementation of BIM enables increasingly integrated design and construction processes, creating buildings with better quality, more efficient production costs, and shorter project completion times (Khairi et al., 2022b).

The purpose of this study was to find out and analyze the calculation of the use of raw materials in Asep Embordir, the advantages of Asep Embordir before using the Linear Program and the advantages of Asep Embordir after using the Linear Program to increase maximum profit. The method used in this research is a survey method. With a descriptive analysis approach. The data used are data from interviews and direct observations during April 2022 regarding raw materials for making apparel, labor wage costs, and profits and production time. The existing problems are then formulated using the linear programming method and solved using the simplex method. The results showed that the use of raw materials in Rmfcollectionembroidery for cloth was 45 wood, buttons (27.8) packs, thread 9 rolls) and collar hardener (162 meters). The optimal production quantity for all production variations according to the company's production capacity is 540 pcs, while for KDLP the optimal production is 60 pcs. RMFCollectionembroidery profit from the selling price of Rp. 35,000/pcs, the total profit from KDLP is Rp. 2,100,000, this can be representative of the profit from the production of other clothing sizes. Based on the results of research studies, it is suggested that for the future, if asep border will increase the amount of production, companies need to take into account development costs and need to further analyze the use of all existing production capacity so that production can be carried out optimally.

This study aims to determine the application of standard costs, raw material costs, labor costs, and overhead costs at PT.Bibit Alam Sampoerna. The object of this study is the financial statements of the company administration for every transaction that comes out and costs, PT.Bibit Alam Sampoerna is a company engaged in Freshwater lobster cultivating services. The tools used in this research are interviews used as a data collection technique if the researcher wants to conduct preliminary studies to find problems that must be investigated or want to know things from respondents who are more in-depth and in a slightly small number of respondents. And observation is the most basic way to obtain information about social phenomena through the process of observation. Direct observation regarding the work environment and production processes from raw materials to finished product processes. The analysis technique used in this research is descriptive quantitative. Researchers will analyze the data in the form of costs in the production activities of PT. Seed Alam Sampoerna regarding the cost of production. Collecting Data, Identifying Company Standard Costs, Separating these costs based on cost behavior, namely variable costs incurred in the production process, Analysis of raw material costs, Analysis of labor costs, Analysis of factory overhead costs, Calculating the cost of production using the calculation according to researcher. After the company determines the standard cost of production costs, the company can carry out its production activities in accordance with its production goals. The standard cost set is a guideline or measure for each production cost that will be incurred. Research results To increase the effectiveness of production cost control, companies must implement a standard cost system which is used as a guideline for production costs.      

This research is focused on the Application of Just In Time in Increasing Production Effectiveness and Efficiency (A Study at PT Albasi Priangan Lestari, Banjar City). The problems encountered in this study include: 1]. How is the application of just in time in increasing the effectiveness and efficiency of production at PT Albasi Priangan Lestari?; 2]. What are the obstacles encountered in implementing just in time at PT Albasi Priangan Lestari?; 3]. What are the solutions to overcome obstacles in implementing just in time at PT Albasi Priangan Lestari?; The purpose of this study: 1]. To find out the application of just in time at PT Albasi Priangan Lestari; 2]. To find out what obstacles are faced in implementing just in time at PT Albasi Priangan Lestari; 3]. To find out how the solution to overcome obstacles in implementing just in time at PT Albasi Priangan Lestari. The method used in this research is descriptive qualitative research method. Meanwhile, to analyze the data obtained used descriptive analysis techniques. The results of the study show that the application of just in time in increasing production effectiveness and efficiency at PT Albasi Priangan Lestari is carried out by: close communication with suppliers. Then Closeness of Communication with Customers. Furthermore, Responsiveness in Information Change. Accuracy of Executing Schedule. As well as the ability to reduce costs. Barriers to implementing just in time to increase production effectiveness and efficiency come from supporting tools for mobilizing materials and goods such as forklifts, dump turcks and losbak, supply of electrical energy and shipping costs. The solution to overcome these obstacles is to equip supporting equipment such as handlifts. Meanwhile, to handle the supply of electricity, the company built two power substations.

The research aims to obtain results from the calculation of the cost of production and product selling prices from UD. Baroque. The data studied were from the results of company transactions and interviews with company owners.The method applied by the reviewers is descriptive qualitative using interviews and documentation.Based on this study, it states that the calculation of the cost price and selling price of UD. Barokah does not calculate the entire factory overhead expense, but the prices given by large companies have met the profit expected by UD. Barokah at a price of Rp. 700-800/Kg.

Efforts to improve the Indonesian economy are important, because Indonesia has great economic potential. Because if the economy increases, the standard of living and conditions of society will also increase. The purpose of this study was to find out how the business feasibility of small tempe chip industries in Ngawi District, Ngawi Regency. The informants in this study were the owners of a small tempe chip industry in Ngawi District, Ngawi Regency. The number of informants in this study were 6 small business owners of tempeh chips. Research on small industrial enterprises uses analytical methods including ROI, R/C, and B/C. The method of data collection was carried out using editing and tabulation techniques. For the results of the research that has been done, it shows that the average cost of production incurred by the small tempe chip industry in Ngawi District, Ngawi Regency is Rp. 15,065,971/month, while the average income in the small tempe chip industry is IDR 42,666,667. the average result of the feasibility analysis of small tempe chip industry businesses in Ngawi District, Ngawi Regency in one month of production is that the ROI is declared feasible because a result of 3.84% is said to be feasible because ROI > 1. On average the results of R/C on business feasibility that is equal to 3.90 R/C ratio is said to be feasible. Whereas for the average B/C ratio analysis method, it is obtained at 2.01, so the business is feasible to run because B/C> 1.

Kue keranjang or commonly called Nian Gao is a seasonal cake during Chinese New Year celebrations. Kue Keranjang is a typical Chinese New Year food, its color is brown,  made from glutinous rice flour, water and sugar, and has a chewy and sticky texture. This study aims to determine the organoleptic properties of kue keranjang with the addition of beetroot puree and various raisin fillings including color, flavor, texture, taste, overall product preference level, chemical properties, and production raw material costs so that it can be an alternative business object.This research is a descriptive research. The amount of addition of beetroot puree is 100 grams, and 25 grams of raisins which are formed into 2 layers. Layer 1 added beetroot puree and Layer 2 added raisin filling variations. The data collection method used the observation method through organoleptic tests with a total of 30 panelists and chemical properties tests included protein, carbohydrates, fat, ash, fiber, anthocyanins and antioxidants. Organoleptic test data which includes color, flavor, taste, texture, overall preference level of the product were analyzed using quantitative descriptive with percentage.The results of research on kue keranjang with the addition of beetroot puree and various raisin fillings showed 1) Organoleptic properties of dark red color, it has distinctive flavor of kue keranjang, raisin flavor and no beetroot flavor, sweet, savory taste, raisin taste, and no beetroot taste. The texture is chewy, not mushy, and has a raisin taste and level of preference with liking criteria, 2) Chemical properties per 100 gr show carbohydrates 48.05%, protein 11.60%, fat 9.86%, moisture content 29.10%, ash 1.38%, fiber 1.40%, anthocyanins 21.88 mg, and antioxidants 86.50 mg, 3) The cost of raw materials is known to be IDR 26,900/100 gr.

The quality of a product depends on how the manufacturer applies the supply of raw materials used. The application of a good supply of raw materials can expedite the production process. There are many factors that affect the smooth production process. One of the factors that can affect the smoothness of the production process is the supply of raw materials. Raw materials in the production process include raw materials, semi-finished materials and finished goods. In running its business, Kedai Surabi Gapura experiences difficulties in terms of implementing raw material supplies considering the large number of orders that the shop receives every month so that Kedai Surabi Gapura cannot determine the number of priority raw material needs that must be purchased according to production needs. Surabi Gapura requires an appropriate method of supplying raw materials for production. By applying the raw material inventory classification method, it is hoped that Kedai Surabi can find out the priority classification of raw materials used based on raw material prices, in this case related to capital. Shop owners need to implement raw material inventory planning and control because to find out what the difference is between the costs incurred for purchasing raw materials and the amount of raw material requirements according to the daily production target. In addition to the raw material inventory classification method needed in an effort to expedite the production process, the shop also needs to apply the right raw material ordering method in order to save costs incurred such as transportation costs for sending raw materials, raw material storage costs, ordering costs, raw material maintenance costs arising from inventory. By applying the EOQ method for reordering raw materials, it is hoped that the Surabi Gapura Shop will place orders in economical quantities to determine the point of reordering raw materials so that the costs incurred by the Surabi Gapura Shop are efficient.The research method used in this study is to use a quantitative descriptive method. In this study the method used aims to determine the appropriate method of inventory of production raw materials with the raw material inventory classification method and the correct raw material ordering method in order to save costs incurred such as transportation costs for sending raw materials, raw material storage costs, ordering costs, maintenance costs for raw materials arising from inventory. By applying the EOQ method for reordering raw materials.From the results of calculations using the POM QM For Windows software based on the results of data processing using the ABC class classification analysis method for raw materials from 15 types of raw materials, they can be classified based on their respective classes according to the amount and investment value or rupiah spent to obtain these raw materials. Then by using the calculation of the EOQ method with the POM QM For Windows software, business owners can find out the optimal number of orders in the production process, namely the optimal number of orders is at 8,869.52 units, that is, if the demand in one day is 250 units.

Preparation of a comprehensive budget is very important for every company, because it will provide benefits in the form of a systematic approach to management policies, as well as facilitate quantitative evaluation of the company's ultimate goals. This study aims to determine and compile a comprehensive budget calculation as a means of internal control in "Tofu Production House UKM". This type of research uses a quantitative method to determine sales data of tofu products, namely white tofu and yellow tofu in the last 5 months, as well as costs in the production process, both direct and indirect costs. The results of the study show that in the process of compiling a comprehensive budget for “Tofu Production House UKM” this method is still used which is very simple and does not pay much attention to the costs incurred as a result of the production process. This can be seen from the results of the preparation of a comprehensive budget. From this research, it is hoped that it can be used as a means of controlling and managing the finances of "Tofu Production House UKM" by making a comparison between the comprehensive budget and its realization.

The improvement of the Cukir-Jombang road section requires heavy equipment. There is an increase in the road section at the STA. 0+000-STA. 0+936 and STA. 1+912 – STA. 2+790. In order to obtain cost and time efficiency, it is necessary to analyze the productivity of heavy equipment. This study uses the field productivity method with the aim of knowing the maximum productivity of heavy equipment and asphalt costs starting from STA 0+000 to completion. The results of this study obtained the rental time of heavy equipment for 8 hours with the number of each heavy equipment Asphalt Finisher 2 units, Dump Trucks 20 units, Tandem Roller 3 units, Pneumatic Tire Roller 2 units, Asphalt Sprayer 1 unit. Meanwhile, the cost of renting heavy equipment is IDR 4,180,000.00 for Asphalt Finisher, IDR 34,200,000 for Dump Trucks, IDR 5,700,000.00 for Tandem Rollers, IDR 3,800,000 for Pneumatic Tire Rollers, and IDR 532,000 for Asphalt Sprayers.  

Bananas are easily damaged so their durability is very limited. By processing bananas into sangcok it is quite profitable, so that it is used as a side business by the community as an additional income. This study aims to (1) analyze the characteristics of entrepreneurs and business profiles of sangcok (2) availability of raw materials, production technology, use of inputs, costs, income, efficiency and added value of the sangcok agro-industry. The raw material for making sangcok is kepok bananas. Entrepreneurs obtain raw materials for bananas by buying them directly at the market. The results of this study are the marketing plan implemented by the sangcok business, namely in terms of products, always maintain good product quality and the materials used are also halal, the prices applied are also affordable according to what was ordered, a less strategic place does not discourage culinary lovers from continuing to buy sangcok, and promotion strategies are carried out through online and offline media, promoting more through online media, although in doing promotions, honesty is emphasized and not badmouthing other businesses. The conclusion from this study is that the marketing plan carried out in the sangcok business is in accordance with an Islamic perspective. Related marketing plans such as product, price, promotion and place are also based on the Koran, hadith and the practice of the Prophet Muhammad in conducting marketing.    

Food cost and selling price in the industrial world such as restaurants in hotels are very important in order to control production costs in processing food ingredients. The method used in this research is descriptive qualitative. Data collection techniques in the form of interviews, observation and documentation using inductive qualitative data analysis methods. Determination of selling price on the set menu through the calculation of market segmentation, competitor analysis, raw materials, and company standards owned. Food cost generated by each dish item has an important role in determining the selling price because it is very influential. Cost of package is the biggest determinant of costs incurred from 2 kinds of main dishes served. The results of this study indicate the determination of the selling price of the new year menu set using the mark-up pricing method based on standard calculations from the company. Strategy and determination of the target market as the main thing that must be considered, with a survey of several competitors including composition and price will be known how feasible the dish competes in the market.

The community service activity was carried out by the East Java UPNV KKNT-T team in Klampis Ngasem Village with the background from the results of the Forum Group Discussion for MSMEs in Klampis Ngasem Village including: lack of knowledge regarding Cost of Production, lack of knowledge regarding classification and cost calculation fixed and variable costs in accordance with Generally Accepted Accounting Principles both manually andexcel. The purpose of holding this activity is that MSME actors in Klampis Ngasem Village have knowledge and understanding regarding the calculation of the Cost of Production  so that they are able to determine a good selling price and get the expected profit. The methods used in this community service activity are observation, problem-solving approaches, training, and mentoring. The results of the implementation of this service are as follows: exposure, training, and assistance regarding fixed costs and variable costs have been carried out so that they are able to carry out the principles of calculating  in accordance with Generally Accepted Accounting Principles.

Corn is one of the world's most important food crops besides wheat and rice. Aside from being a source of carbohydrates, corn is also grown as animal feed. Corn farming is a business developed by the community in Ntonggu Village, Palibelo District, Bima Regency, so that it becomes the main commodity when summer arrives. Scarcity of fertilizers and pesticide costs, seed costs and labor wages that often increase every year are obstacles for corn farmers. The purpose of this study was to determine the effect of production factors (land area, cost of fertilizer, cost of pesticides, cost of seeds, number of workers, output prices and labor wages) on the income of corn farming and to determine the feasibility of corn farming in Ntonggu Village, Palibelo District, Bima Regency. The data used were obtained from observations and interviews with 35 respondents, the sampling technique used was purposive sampling method. The method used in this study is multiple linear regression and using the B/C ratio. The results showed that the factors affecting the income of corn farming in Ntonggu Village, Palibelo District, Bima Regency were the Factors of Land Area (X1), Number of Labor (X5) and Labor Wages (X7) and Based on the results of the analysis of income and feasibility of corn farming in Ntonggu Village, Palibelo District, Bima Regency, the average income of respondents was Rp. 11,673,773 of the total cost of Rp. 4,747,286. The feasibility analysis shows that the B/C ratio is 1.5 so that corn farming in Ntonggu Village, Palibelo District, Bima Regency is profitable and feasible.

This research aims to examine the relationship between production costs and net profit, sales volume, operational costs and net profit, sales volume, as well as the relationship between net profit and sales volume. This research utilizes a quantitative approach using the Partial Least Square (PLS) method. The population in this research is the sales data at UD. Gajah Tempur, and the sample in this research adopts a non-probability sampling design with a saturated sample of 39 respondents. The analysis techniques employed in this research are descriptive analysis and inferential statistical analysis using the Partial Least Square (PLS) method. The results of the research indicate that production costs have a positive but insignificant influence on net profit. Production costs also have a positive influence on sales volume. Meanwhile, operational costs have a positive but insignificant influence on net profit, but they have a positive influence on sales volume. Furthermore, net profit has a positive but insignificant influence on sales volume.

The calculation and recovery of production costs is greatlypinfluenced by the application of the method. As a result, production costs will show the actual value. This research was conducted at MSMEs in Sidoarjo, especially those engaged in pecel seasoning processing. This study aims to analyze the method of determining the cost of goods sold and cost allocation applied by MSMEs in Sidoarjo by calculating production costs according to the full costingrmethod. The type of4data used is qualitativeydata presented in descriptive or description form and quantitativerdata presented in numerical form. The source of data is primarysdata obtained from interviewszconducted with pecel seasoning business managers in Sidoarjo and secondary data derived from literaturepstudies and other publications that support the writing of this research. The results explain that the full costing method is suitable for analyzing production costs because it includes all general costs, fixed costs, and variable costs in the production9process.

This study aims to determine the effect of organizational capital on the firm life cycle. The sample used is a manufacturing company listed on the Indonesia Stock Exchange for the 2009-2017 period, with a total of 580 observations of data from 116 companies and using a purposive sampling method. This study uses the independent variable organization capital which is proxied by OC/TA and the dependent variable company life cycle which is proxied by the dummy life cycle classification based on cash flow, retained earnings to total assets, and retained earnings to total equity. In addition, the control variables used are company size, market-to-book ratio, leverage, return on equity, company sales growth, capital expenditure, and asset turnover ratio. The analysis technique used is multinomial logistic regression. The results showed that organizational capital has a significant effect on the firm life cycle, where companies with high organizational capital are in the introduction and decline stages, while companies with low organizational capital are in the growth and maturity stages. Development requires quality human resources (HR). This human resource can act as a factor of labor production that can master technology so as to increase economic productivity. To achieve quality human resources requires the formation of human capital (human capital). The formation of this human capital is a way to obtain a number of people who have strong characters who can be used as important capital in development. This character can be in the form of level of expertise and level of community education. The concept of human capital investment that supports economic growth has existed since the days of Adam Smith (1776), Heinrich Von Thunen (1875) and other classical theorists before the 19th century who emphasized the importance of investment. human skills. Schultz (1961) and Deninson (1962) then showed that the development of the education sector with human resources as its core focus has contributed directly to a country's economic growth, through increasing the skills and productive capabilities of the workforce.  These findings and perspectives have stimulated the interest of a number of experts to research the economic value of education (Nurulpaik, 2005). Human capital is a stock of productive abilities and knowledge found in society. Alfred Marshal once said "the most valuable of all capital is that invested in human beings" (Becker, 1975). In this case human capital is a long-term investment in the development of human resources to increase productivity. The importance of human capital is that the knowledge that exists in human resources is the driving base in increasing productivity. Human capital can be distinguished from human resources management, but can also synergize. Human capital views humans more as intangible assets and human resources management views humans as costs or costs that are detrimental to the company. The concept of human capital emerged, due to a shift in the role of human resources. Human capital arises from the idea that humans are assets that have many advantages, namely human capabilities when used and disseminated will not decrease but increase both for the individual concerned and for the organization, humans are able to transform data into meaningful information. The concept of innovation has been continuously developed by a number of experts and institutions in the last 50 years. This is based on Resource Based Theory (Barney, 1991). In the perspective of Resource Based View (RBV), internal resources and the internal environment are the main keys for determining strategies to achieve high performance (Hitt et al., 2011). Resource Based Theory (RBT) focuses on the concept of attributes of excellence that are difficult to imitate as a source of superior performance and competitive advantage (Barney, 1991). Resources based theory is the company's resources as the main driver behind the company's performance and competitiveness. Based on this resources based theory, an organization can be assessed as a collection of physical resources, human resources, and organizational resources (Barney, 1991). Barney (1991) categorizes three types of resources: Physical capital resources (technology, plant and equipment) Human capital capital (training, experience, and insight), and Organizational resource capital (formal structure)

This study aims to find out whether MSME actors have implemented the right financial resilience so they are ready to face unexpected increases in production costs. The method used in this study uses a qualitative method, namely a method that aims to find out the phenomenon of what is experienced by the research subject and describe it in the form of words. The results of this study are that MSME actors have not implemented financial security properly.