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CV XYZ is a small and medium company engaged in garment business and headquartered at Jalan Abdurrahman no. 49 RT 15 RW 06, Pabean, Sedati, Sidoarjo. Various types of clothing are produced, such as red and white uniforms as one of its main products. CV XYZ in determining the cost of goods produced is only based on the assumption of the use of materials, tools and wages without considering the details. This situation makes it impossible for the company to know the actual cost of goods produced. This study aims to analyze the determination of production costs that can be used as a basis for effective assessment. The calculation of raw material costs, labor costs, processing costs and electricity costs according to the full cost method shows that production costs have increased compared to the company's provisions. The production cost of the women's red and white uniform is Rp 106,320 and the men's red and white uniform is Rp 108,134. Meanwhile, the price difference obtained for the women's white uniform is Rp 1,320 and the men's red and white uniform is Rp 3,134.

PT. Romi Violeta is a furniture company engaged in the production of rattan and wood products for the global market. The problem that often occurs is that the Finger Joint machine often experiences damage to the engine components. Therefore, the objectives of this research are to identify critical components in the Finger Joint machine, develop a maintenance scheduling for the machine's components, and compare the maintenance costs before and after implementing the scheduling. The analysis revealed that the Hydraulic component has a cumulative value of 40%, followed by the Cutter component with a cumulative value of 34.4%, and the Air Hose component with a cumulative value of 5.6%. Consequently, a preventive maintenance schedule was determined, with the Hydraulic component requiring maintenance every 31 days, the Cutter component every 36 days, and the Air Hose component every 207 days. This resulted in a reduction in maintenance costs from the previous amount of Rp.5,200,000 to Rp.1,210,847.

Project management is the management used to plan, implement, and control, project activities and minimize risks related to project costs and time. This study aims to analyze project management in the TehGa business. The TehGa business is a business that sells tea bags mixed with premium quality dragon fruit peels. The methodology used by researchers in analyzing this business, namely descriptive qualitative research methods in the form of interviews, observation and quantitative. The results of this study, namely that the TehGa business is quite good at implementing 10 project management so that it helps expedite the flow of production in this business and directs the business on a more effective path in business.

Eco Enzyme is a result of organic waste fermentation, derived from leftover fruits, vegetables, sugar, and water. It was first discovered by Dr. Rosukon Poompanvong, a member of the Organic Farming Association from Thailand. Eco Enzyme serves as a versatile liquid for household, agricultural, and livestock purposes. According to an article by Vama & Chekar in 2020, eco enzyme can be utilized as an antifungal, antibacterial, insecticide agent, and cleaner. Some of its functions include being a floor cleaner, dish cleaner, and toilet cleaner.The author created a business around eco enzyme using leftover fruits. The raw materials for eco enzyme are obtained from fruits that are no longer consumable or have become spoiled. Although there have been numerous studies on utilizing leftover fruits for eco enzyme production, not many people in the community are aware of or use eco enzyme. Therefore, the author came up with the idea of a business centered around eco enzyme, both as a value proposition for utilizing leftover fruits and as a means to educate people who are unfamiliar with eco enzyme.

The application of responsibility accounting has a very important role, with the aim of evaluating work results and generating feedback so that future cooperative operations can be better. Accountability accounting can help assess financial performance so that the proper use and use of financial resources can be identified. With performance appraisal it can be known the condition of the cooperative in evaluating the results of activities so that it can be used to measure success in KUD Tani Wilis. This study aims to determine the application of profit center responsibility accounting in assessing financial performance. In this study the data used are primary data in the form of an overview, vision and mission, as well as cooperative organizational structure, and secondary data in the form of profit center accountability reports. Sources of data collection in the form of interviews and documentation with quantitative descriptive analysis techniques. The results of this study indicate that the application of responsibility accounting in KUD Tani Wilis is inadequate because it is not fully in accordance with the requirements of responsibility accounting. The results of financial performance in terms of profit center based on the analysis of Gross Profit Margin, Operating Profit Margin, and Net Profit Margin show unfavorable financial performance results. Cooperatives need to implement responsibility accounting in accordance with responsibility accounting requirements by separating controllable and uncontrollable costs, as well as providing account codes for these accounts in the accountability report so that it makes it easier for cooperative managers to control costs and see who is responsible if irregularities occur. Cooperatives must also pay more attention to the increase in cost of goods sold, and minimize production costs and operational costs as well as optimize sales/revenues and evaluate business costs or operational costs, so as to increase profits. By evaluating business costs or operational costs carried out by cooperatives in an effort to increase efficiency where economic resources can be used effectively so that costs are not wasted so that the profits obtained are more optimal and can improve the financial performance of cooperatives.  

Layout is one of the strategic operational decisions that also determines the efficiency of the company's operations in the long term. The right layout shows the characteristics of the adjustment of the layout of the operational facilities with the products or types of services produced and their conversion processes. A good layout will contribute to increasing the company's productivity. CV. ESA is a furniture company that produces multi-products with a make-to-order production system. The layout of the production department at CV. ESA has problems in terms of the distance of moving the cutting results to the installation of the frame which is less efficient. The purpose of the study is to find out and redesign a good production facility layout so that it can minimize the distance and cost of material handling at CV. ESA Banyuwangi. The results of the redesign of the production facility layout concluded that the effective and efficient arrangement of the department layout is in the sequence B C I J K M N O. From the results of data processing, it was obtained about the redesign of the production facility layout in order to obtain a comfortable work area and to minimize the distance of material movement with a total distance of movement per day of 2,516 smaller than the initial layout of 4,916. Calculation of optimum material transfer costs for the initial layout Material transfer costs per month = Rp 23,990 while in the proposed layout Material transfer costs per month = Rp 12,239.

In an effort to increase productivity to ensure smooth production processes, it is necessary to implement an appropriate maintenance system to reduce production machine downtime. The purpose of company maintenance is to keep production machines in good condition so that production operations can run efficiently and effectively. PT Yale Woodpallet Indonesia is a company in Indonesia that produces wooden pallets (wood pallet). This company often experiences problems with damage to machines due to suboptimal machine maintenance because the maintenance system is carried out to repair damaged components with new components resulting in downtime. Among these problems, this study aims to determine maintenance intervals to minimize maintenance costs by using modularity design and age replacement methods. Based on the analysis of the results obtained, it is known that the modularity design and age replacement methods can achieve optimal component replacement intervals for pallet machine components is 30,000 minutes, rotary screening components are 33,200 minutes and hopper components are 33,200 minutes. The total maintenance cost per year is Rp. 2,115,610,959, -. compared to the company's maintenance costs which have a value of Rp. 2,668,692,000, the maintenance system using the modularity design and age replacement method is more efficient by 1.27%.

PT. Petrosida is a manufacturing company engaged in pesticide production. The production system in this company is Make To Order (MTO) where the company will produce products after an order or order from consumers. In its production PT. Petrosida has problems with the main tools used for packaging, one of which is a 1-liter induction semi-automatic filling machine in the herbicide unit, where treatment is carried out after damage to a component. Critical components in filling machines experience an average of 20 times damage in 2022-2023 and the machine maintenance process is still not optimal with an average downtime of 5 hours / month. Therefore, the purpose of research is to be able to carry out preventive maintenance using the modularity design method in the hope that there will be no more breakdowns that hamper the production process so as to reduce machine maintenance costs and to find out the minimum total machine maintenance cost planning using the life cycle cost (LCC) method. By implementing preventive maintenance with modularity design, the total maintenance cost of Rp. 9,747,782 is lower than the company's total maintenance cost of Rp. 23,023,176 with an efficiency rate of 42.3%. And obtained the lowest total life cycle cost of Rp. 340,459,348, - with an optimal life on the machine of 3 years & the number of mechanics one person.

The smooth production process is one of the factors supporting the success of a manufacturing industry in producing quality products, timely completion of manufacture and low production costs. Industrial machines are an important factor in a manufacturing industry besides reliable human resources (HR) and other supporting facilities, so that industrial machines require special attention that is carried out on an ongoing basis in order to support the smooth operation of an industry. Practical work at PT. Krakatau Steel Construction is carried out in the Maintenance division, especially the electrical parts. In practice, the authors conducted field research by participating directly in the process of caring for and maintaining each machine instrument used by the company, especially field research that discussed the upper cylinder control system based on programmable logic control in the section mill area at PT. Krakatau Steel Construction. . In this study using field research techniques where the author conducted field research by participating directly in the process of caring for and maintaining each machine instrument used by the company accompanied by industrial supervisors and maintenance division employees for 1 month.

This study aimed to analyze the effect of capital and production costs on the income of micro, small and medium enterprises at the city of Palangkaraya drinking water filling depot. This research will provide a clearer picture of the factors that affect the income of a drinking water-filling depot business. The quantitative approach to multiple regression analysis is a method of conducting research by focusing on the relationship between variables using quantitative data. From this study, capital and production costs significantly influence the income of micro and SME enterprises at drinking water filling depots in Palangkaraya City. Revenue increases when capital and production costs increase; income decreases when it decreases. Together, these two effects explain 60.3% of income inequality. Suggestions for future researchers are to expand the scope of their research by considering other factors that can affect the income of micro, small and medium enterprises (UMKM) drinking water stations, such as Business location, product quality, and marketing strategy.

In the current era of modernization, many things have begun to use technological developments, including the delivery and dissemination of information. This development is marked by changes in methods in various fields, leaving manual methods and replacing them with the use of modern technology. With the rapid advancement of information technology, it makes it easier for business people to develop creativity and market a product, including the digital invitation business. This type of digital invitation is gaining popularity not only because it is considered easier to distribute, low production costs, and a variety of designs. Digital invitations are visually more attractive because media such as photos, text, animation and audio can be added. This study aims to analyze several articles related to public interest in digital invitation business opportunities. The design used is literature review, articles are collected using search engines such as neti.com, google scholar, and Sciencedirect. With the criteria for articles published in 2019-2021. Based on the articles collected, the results of the analysis show that digital invitations have considerable business potential for business people and make it easier for users to convey information.

Profit is an increase in capital (net assets) derived from transactions that rarely occur within the company and from all transactions and other events that affect the company, except revenue (revenue) or investment owners . Study This aim For analyze Influence Cost Production And Cost Marketing to Company Profits , as well For know variable which one is the most dominant influence to profit company manufacturing sub sector food And drink . Processed data form secondary data from report annual company manufacturing sub sector food And drink the years 2017-2021 are taken in a manner in Total Smpling . Method used  in study This is Panel data regression using application eviews 10 results study state  that : Cost Production influential positive to profit company And Cost Marketing No influential to profit company.

Globalization is a process of international integration that occurs due to the exchange of worldviews, products, thoughts, and other aspects of culture. Globalization has become a significant phenomenon in contemporary society and has had a great impact on the economy. One of the main impacts of globalization on the economy of contemporary societies and the acceleration of international trade. In addition, globalization has encouraged a freer flow of investment between countries. But the effects of globalization on the economy also pose challenges that need to be addressed. Increased global competition could threaten the survival of weaker sectors of the local economy. Local companies have to compete with multinationals that have greater resources, more advanced technology, and lower production costs. This can lead to a decline in local employment and difficulty for traditional sectors to survive. In addition, the effects of globalization also create greater economic inequality. Not all segments of contemporary society can access the same opportunities and benefits from globalization. Income inequality, social inequality, and economic inequality may increase, especially between groups connected to the global economy and groups. The impact of globalization on culture has also raised concerns about the loss of local cultural identity. Amid the influence of dominant global cultures, there is a risk that local traditions, languages and values become marginalized or forgotten.

One of the factors that will affect the company's survival is pricing. Price is a measure to be able to know how much the value of a good and service. The price also determines the success or failure of goods or services will be sold in the market, because the price is the value of an item expressed in units of money. In addition, the price is used as a benchmark or starting point for other pricing or price is a suggestion liaison between buyers and sellers. This means that prices are determined by demand and supply will be a product or service that has been customized.

Based on the results of the data analysis conducted, it was found that the variable land area has a significant effect on the income of corn farmers because the wider the land owned will increase the income of farmers because the more land planted is also encouraged by other factors such as plant care. The variable cost of fertilizer has no significant effect on the income of corn farming because the use of fertilizer must be in accordance with the recommended dosage. If it exceeds it can cause plant death and continuous application of fertilizers can have a bad effect on soil conditions. Soil becomes quickly hardened, less able to store water. The cost of pesticides has no significant effect on the income of corn farming because the excessive use of pesticides is not friendly to the environment and the health of farmers, because nutrients in the soil are eroded in the long term and productivity decreases. Seed costs do not have a significant effect on corn farming income. That is, the more seeds used, the greater the production yields, but there is still a maximum limit for this use, if it is used beyond this limit it will reduce production yields. The variable amount of labor does not have a significant effect on the income of farmers because the more labor used will reduce income to provide wages, the labor used in this case is daily workers and only at harvest time. The output price variable does not have a significant effect on farmer income where the increase or a decrease in the total output price will result in an increase and decrease in corn income in the Waterfall Village, Pantai Cermin District.

  Abstrak. The purpose of this research is to find out the right method to achieve optimal profit at PT. Andhika's lamp. Meanwhile, the formulation of the problem in this study is how this research method uses a descriptive quantitative approach with the ex post facto research method, namely research on data collected after the event occurred. The research was conducted by examining purchase cards and use cards in 2021. The conclusion of this study is that within a one-year period it can be concluded that the ending inventory value generated using the FIFO method is Rp. 118,840,000, while the LIFO method produces an ending inventory value of Rp. 124,440,000, the LIFO method is the opposite of the FIFO method, which produces a high cost of use so that the resulting profit is low. Based on the conclusions of the research results using the FIFO method, when the acquisition price increases using the LIFO method will be able to produce a high cost of production, this is the impact of the average trend in determining the cost of using fertilizer and ending inventory and reducing the effect of excessive price changes. high or low so that future costs will be more stable.

The purpose of this study: 1). To determine the effect of production costs on sales turnover, 2). To determine the effect of selling prices on sales turnover, 3). To determine the simultaneous effect of production costs and selling prices on sales turnover. This study was conducted by sampling, with purposive sampling technique, with saturated sampling. The analysis technique used was multiple linear regression, descriptive statistical methods, multiple linear regression analysis, and hypothesis testing. The results of the study can be concluded that: 1). Production costs have a significant effect on sales turnover, 2). Selling prices have a significant effect on sales turnover, 3). Production costs and selling prices have a simultaneous effect on sales turnover.

The purpose of this study was to determine the role of farmer groups in rice farming income in Momea Village, Tongauna District, Konawe Regency. The number of farmer samples was 70 farmers. The analysis used was descriptive analysis, which is a method or way of analyzing and describing existing research data, and linked to theories related to the problem in order to draw a conclusion that is presented. This data uses a Likert Scale. The role of Farmer Groups (POKTAN) in increasing rice farming income is in the moderate category. Rice farming income in Nambeaboru Village, Tongauna District, Konawe Regency averaged Rp. 7,975,376, - in the moderate category. This is due to the still high production costs and the still low harvest yields of respondent farmers. This proves that new farmer groups can play a role as production units for their members.

It is hoped that the gluten free roll cake with dori fish substitute with gotu kola leaf jam can be a snack variant that can be accepted by consumers, as well as provide sponge cake technique knowledge in making roll cake. The aims of this study were: 1) To find out the composition of the ingredients of the gluten free roll cake product, substitution of dori fish with gotu kola leaf jam. 2) Knowing the public's acceptance of gluten free roll cake substitution of dori fish with gotu kola leaf jam. The methods used in this study are library methods, experiments, hedonic tests, laboratory tests and documentation. The experimental stages in this study consisted of 2 stages, namely preliminary research and main research. The results of the study showed that the gluten-free roll cake product with the addition of 25% dory fish was the most preferred product by the panelists. The hedonic test was carried out by 35 untrained panelists who filled out a complete questionnaire. The nutritional content of gluten free roll cake with dori fish substitute with gotu kola leaf jam per 100 g is 44.68% carbohydrates, 22.08% fat, 17.22% protein, and 23.61% fiber. The technique used in making gluten free roll cake substituting dori fish with gotu kola leaf jam is the sponge cake technique. Suggestions that can be given are: 1) It is necessary to calculate the Nutrition Label Reference (ALG) for gluten free roll cake substituted for dori fish with gotu kola leaf jam 2) It is necessary to carry out a cost analysis to find out the basic cost of production and the selling price of the gluten free roll cake substituted for dori fish with gotu kola leaf jam, 3) In subsequent studies dori fish was replaced or substituted with other ingredients.

Nirwana Collection is a shell craftsman in Kendal Regency. Nirwana Collection does not yet have a system for calculating the cost of production. In accounting records done manually, the data is not well organized and has not produced information as expected. Nirwana Collection produces goods based on orders, the calculation of the cost of production is still not correct, because it does not calculate other costs incurred and only focuses on raw materials. This of course results in an inaccurate selling price and results in a profit that is not as expected. The Accounting Information System for the Cost of Production at the Nirwana Collection with the Job Order Costing method can process recordings and transactions at the Nirwana Collection more effectively, as well as making it easier to produce production cost reports quickly and accurately.