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Riska Riska; Adipura Danang Maulana

Ocean Engineering : Jurnal Ilmu Teknik dan Teknologi Maritim 2023 Fakultas Teknik Universitas Maritim AMNI Semarang

Sultan Muhammad Salahuddin Airport located in Bima regency, West Nusa Tenggara is the main terminal for the people of Bima and its surroundings who travel using air services. As the main terminal for Bima people who will travel by air service, Bima Airport must have a risk management system in accordance with applicable regulations, especially in the airside area where all aircraft operational activities take place in the airside area. This study aims to determine the suitability of the safety criteria of Sultan Muhammad Salahuddin Bima Airport and the steps taken by the airport in the event of a non-conformity or an event that can be categorized as hazard identification and Risk assessment (HIRA). This study used mixed methods Data collection was carried out by observation, structured interviews and documentation. The general data in this study is primary data and secondary data. Data analysis used using qualitative and quantitative data analysis techniques. The results of this study are based on research that has been carried out based on ISO 31000 on Aviation Hazard Risk Management Analysis on the Airside Side as an effort to minimize the risk of accidents with the Hira method at Sultan Muhammad Salahuddin Airport which is carried out using stages consisting of the risk identification stage, risk analysis and risk evaluation as well as the risk treatment stage, So from the study 10 dangers and risks that are likely to occur. Of the 10 risks, there are 9 risks in the red zone (high) and 1 risk in the yellow zone (medium). Of the 10 risks, they then get treatment or control because they are in the red zone and yellow zone. Controlling the possibility of 10 existing risks, Sultan Muhammad Salahuddin Airport uses control measures in implementing measures to minimize the impact of possible risks that occur, namely avoiding and reducing risks. This is supported by risk treatment carried out by the company and adjusted to 10 risks that are likely to occur.

Pratiwi Bayuningrum; Satiani Dalle; Safira Welay

Nusantara: Jurnal Pengabdian kepada Masyarakat 2023 Pusat Riset dan Inovasi Nasional

One of the significant issues faced by developing countries, including Indonesia, is the problem of rapid population growth. To overcome this problem, the Indonesian government has implemented the Family Planning (KB) Program. The family planning program provides an opportunity for residents to regulate the distance between child births or reduce the number of births by using various contraceptive methods, both hormonal and non-hormonal. The aim of this Community Service Activity is to improve maternal and child health services, with the hope of controlling the rate of population growth. This activity was carried out by providing information about family planning and free family planning services to 20 WUS who were family planning acceptors in Malakaji District, Gowa Regency. After free family planning services, there was a question and answer session about family planning and evaluation monitoring was carried out. The results of this activity showed that the family planning participants were able to answer questions well and some of them were willing to use IUD or implant family planning. From the results of this activity, it can be seen that knowledge about family planning increased after the outreach was carried out. Before the counseling was carried out, the majority of knowledge was lacking, 12 mothers or 80%. Meanwhile, the mother's knowledge before being given counseling was lowest at Good knowledge, namely 1 person or 6.67%. Mothers' knowledge after counseling was highest in good knowledge, namely 14 people or 93.33%, so it can be concluded that Community Service activities, in the form of counseling about family planning, had a positive impact on WUS in the area and succeeded in increasing family planning knowledge

Dafa Arkan Saputra; R. Hiru Muhammad

Harmoni: Jurnal Ilmu Komunikasi dan Sosial 2023 International Forum of Researchers and Lecturers

In broadcast programs, an announcer plays the role of controlling discussions that discuss various important topics in an interesting way so that the public gets the right information. The aim of this research is to determine the content of the podcast tv show program on tvMu and the role of the announcer in the podcast tv show program. tvMu created a program called Podcast tv Show, hosted by Fini Auliani. The podcast tv show program is an inspirational show for Muslims, especially Muhammadiyah members, but packaged in a more relaxed and creative way. The content broadcast is content that inspires the public from the sources presented. This research uses a qualitative method to explain the role of broadcasters of TV show podcast programs on tvMu. This research uses Boyd's theory that a broadcaster must have credibility, authority, clarity and clarity of voice volume, a strong personality, high professionalism, communicativeness and excellent appearance. The results of this research are that the TV show podcast program has experienced an increase in broadcast quality, such as innovation in developing broadcast themes. If previously it only discussed issues related to Muhammadiyah, now it has developed into discussing various economic, social, political and cultural issues. This has an impact on increasing the number of viewers or viewers on YouTube social media.

Tania Amelya; Jidan Akbar; Sri Dewi Lestari; Abdul Hamid; Muhammad Hafizh +1 more

Jurnal Riset Rumpun Ilmu Tanaman 2023 Pusat riset dan Inovasi Nasional

Aglaonema plants (Aglaonema spp.) are popular ornamental plants that are famous for the beauty and diversity of their leaves. However, pest attacks can disrupt the growth and beauty of this plant. An alternative to controlling pests is to use vegetable pesticides. This research aims to test the effectiveness of organic pesticides derived from bintaro fruit extract and the effect of using banana peels as a leaf polish on Aglaonema plants. Bintaro is a potential source of botanical pesticides because it contains compounds that inhibit insect feeding. On the other hand, banana peels, which are often overlooked, actually have the ability to naturally enrich the leaves because of their nutritional content. This research used a randomized block design (RAK) with six different treatments, including a control without treatment and chemical pesticide treatment as a comparison. The results of the study showed that bintaro fruit extract had no real effect on aglaonema pest attacks, P4 treatment had a real effect, with the highest number of respondents, but P3 treatment tended to give a duller leaf shine. These results show that the use of the botanical pesticide Bintaro fruit extract did not have a significant effect in killing Aglonema pests, but P2 and P3 treatments had a better effect than other treatments in dealing with pests and P4 treatment was the best in shining Aglonema leaves.

Dian Martini; Yulia Rahman; Jasmienti Jasmienti; Januar Januar

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2023 Pusat Riset dan Inovasi Nasional

The aim of this research is to understand the relationship between teacher communication and students’ emotional intelligence in PAI subjects at SMAN 1 Rao Utara. This research was motivated by the low emotional intelligence of students. As a type of research, the author uses correlation research, which is a way to determine the closeness of a relationship between two or more variables which is explained by the magnitude of the correlation coefficient. The population of this research is all students of SMAN 1 Rao Utara, totaling 196 students and a sample of 49 students. The data collection technique for this research is a questionnaire. The results of research condected at SMAN 1 Rao Utara show that there is a relationship between teacher communication and students’ emotional intelligence in PAI subjects of 76.2% 23.8% the influence of other factors, so it can be concluded that there is a relationship between teachers. Communication and emotional intelligence of students. Emotional intelligence of students majoring in PAI at SMAN 1 Rao Utara. Improving teacher communication, namely the ability to perfect teacher communication skills by making changes suvh as attending seminars, reading lots of magazines, studying independently, researching one’s own potential and abilities, participating in various trainings to develop skills, abilities and attitudes related to a teacher’s career and educating students. For ein and to intelligence, namely by knowing their own emotions, controlling their own emotions, encouranging themselves, knowing other people’s emotions and building good relationships.

Erni Suprapti; Yuni Astuti

International Journal of Medicine and Health 2023 Lembaga Pengembangan Kinerja Dosen

Children are an invaluable national asset. Children are part of the young population who need to be cared for, so that they can grow and develop optimally according to their potential. Motor development is an element of maturity in controlling body movements and the brain as the center of movement. Children's motor development can be assessed using the KPSP (Pre-Developmental Screening Questionnaire) which is an early detection instrument in the development of children aged 0 to 6 years. Gross motor skills are physical movements that require balance and coordination between body parts using the large muscles of some or all of the body parts. Gross motor development needs to be stimulated so that children can develop optimally. The aim of this research is to determine the effect of Brain Gym therapy on the gross motor development of preschool children. The design of this research is to use a Quasy experiment with a one group pre test-post test design. pre – post test. The total sample was 16 respondents with a purposive sampling model. The results of this research show that there is an effect of Brain Gym therapy on increasing gross motor development in preschool children with a p value of 0.001. The conclusion of this research is that there is an increase in gross motor development after implementing Brain Gym therapy in preschool children. Parents are advised to carry out this brain gym therapy at home to further optimize their child's development, especially gross motor development.

Siska Wulandari; Edy Sutriyono

Jurnal Universal Technic (UNITECH) 2023 Fakultas Teknik Universitas Maritim AMNI Semarang

Morphotectonics is a major factor in controlling the development of landforms and has an influence on river systems in the Ereunpalay area and its surroundings. This study uses a quantitative method, starting with a broad perspective and then moving on to a more focused and targeted approach. This tectonic geomorphological analysis uses several morphometric parameters, such as: Drainage Density (Dd), Bifurcation Ratio (Rb), Valley Floor Width to Valley Height Ratio (Vf), Mountain Front Sinousity (Smf), Hypsometric Curve and Hypsometric Integral (HI), and the Tectonic Activity Index (IAT). From the results of IAT calculations, it is found that the Ereunpalay area and its surroundings are in class one to three tectonic activities or commonly called moderate to very high class. The flow pattern of the river that dominates the study area is a parallel flow pattern which is controlled by the geological structure. Based on the results of the morphotectonic analysis, it was found that the Ereunpalay area and its surroundings have a morphological shape that is influenced by tectonic activity in the form of faults and folds.

Satlina Novrita Ep; Faturahman Faturahman; Beid Fitrianova Andriani

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to determine production management in maintaining customer loyalty and what obstacles are faced in the sopto talang bakung index food stall business. The type of research method used is qualitative research with the object of research at the sopto index food stall. In the process of collecting data in this study using observation, interview and documentation techniques. The results of this study show that production management applied by owners of sopto index food stalls such as production planning, organizing, mobilizing and controlling production in maintaining customer loyalty is done well and in accordance with the Islamic economic perspective and the constraints faced by sopto index food stalls are inflation of raw material prices, places and production equipment used are still traditional and when they want to develop new products.

Odang Sobarman

Jurnal Sadewa : Publikasi Ilmu Pendidikan, Pembelajaran dan Ilmu Sosial 2023 Asosiasi Riset Ilmu Pendidikan Indonesia

This research was motivated by the motivation of students at SMAN 3 Tasikmalaya was not optimal. this is related to optimizing the management of science laboratories. The objectives of this study are: 1) Optimization of science laboratory management in an effort to increase student learning motivation; 2) obstacles faced in optimizing the management of science laboratories in an effort to increase student learning motivation; 3) Obstacle management solutions to optimize the management of science laboratory facilities in an effort to increase student learning motivation. Research data was obtained from informants, namely principals, laboratory heads, science teachers and students. The data collection tools used in this study are interviews, observations, documentation studies, and carrying out triangulation, then the data is processed by data reduction, data presentation, drawing conclusions and verifying data. The results of this study show that the optimization of science laboratory management in an effort to increase student motivation at SMAN 3 Tasikmalaya in terms of planning aspects; organizing; implementation (actuating); and controlling, has been well optimized. However, there is an aspect that needs to be improved, namely the need for an evaluation to be carried out related to the management of the science laboratory, because there are still students who have not shown an increase in their learning motivation

Odang Sobarman

Jurnal Sadewa : Publikasi Ilmu Pendidikan, Pembelajaran dan Ilmu Sosial 2023 Asosiasi Riset Ilmu Pendidikan Indonesia

This research was motivated by the motivation of students at SMAN 3 Tasikmalaya was not optimal. this is related to optimizing the management of science laboratories. The objectives of this study are: 1) Optimization of science laboratory management in an effort to increase student learning motivation; 2) obstacles faced in optimizing the management of science laboratories in an effort to increase student learning motivation; 3) Obstacle management solutions to optimize the management of science laboratory facilities in an effort to increase student learning motivation. Research data was obtained from informants, namely principals, laboratory heads, science teachers and students. The data collection tools used in this study are interviews, observations, documentation studies, and carrying out triangulation, then the data is processed by data reduction, data presentation, drawing conclusions and verifying data. The results of this study show that the optimization of science laboratory management in an effort to increase student motivation at SMAN 3 Tasikmalaya in terms of planning aspects; organizing; implementation (actuating); and controlling, has been well optimized. However, there is an aspect that needs to be improved, namely the need for an evaluation to be carried out related to the management of the science laboratory, because there are still students who have not shown an increase in their learning motivation

Indah Lupitasari; Suci Putri Lestari; Barin Barlian

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the effect of controlling raw material inventory and production processes on product quality in MSMEs Warung Ohay Tasikmalaya. The type of research used is quantitative research. The population in this study was 40 employees of Warung Ohay MSMEs. The sampling technique in this study was saturated sampling of 40 employees. Data analysis in this study used multiple linear analysis with SPSS program version 25. The results of this study show that controlling raw material inventory and production processes simultaneously have a significant effect on the quality of Warung Ohay MSME products. Partial control of raw material inventory has a significant effect on the quality of Warung Ohay MSME products. The partial production process has a significant effect on the quality of Warung Ohay MSME products.

Muhammad Sanusi; Ahmad Ridwan; Sodiah Sodiah; Zumratul Khairiyah

Jurnal Sadewa : Publikasi Ilmu Pendidikan, Pembelajaran dan Ilmu Sosial 2023 Asosiasi Riset Ilmu Pendidikan Indonesia

Leaders of Islamic Boarding Schools are people who have great influence in a boarding school. As a manager the principal plays a role in managing the educational resources they have. The school principal must be able to bring change to the school he leads to become a quality school by utilizing resources, especially teachers. Teachers are required to master pedagogic, professional, social, and personality competencies, for this reason the real role of the school principal is needed to improve teacher competence. This study uses a qualitative approach. This study aims to identify and describe the role of the principal as a manager in implementing strategies through collaboration and communication at the Fathul Ulum Islamic Boarding School, Tebing Tinggi District, Tanjung Jabung Barat District in terms of Planning, Organizing, Actuating aspects. , Controlling (Supervision), as well as the efforts made by the principal in improving the competence of teachers at the Fathul Ulum Islamic Boarding School which includes; school principals' support for teacher competency improvement programs; and facilities provided in an effort to increase teacher competence. The results of this study are that the leadership of the Fathul Ulum Islamic Boarding School has carried out its role as a manager by carrying out management principles which include Planning, Organizing, Actuating, Controlling. Planning (Planning) is carried out by the principal by drafting a school program based on the foundation's policy. Organizing is done by dividing the tasks to each school personnel to jointly run the program that has been made. Actuating (Motivating) is the principal's activity to move each personnel to consciously support the program being run. While Controlling (Supervision) is an activity carried out by the principal to determine the success of the program that has been implemented. The leadership of the Fathul Ulum Islamic Boarding School has provided full support for the teacher competency improvement program by providing opportunities for teachers to continue their studies and involving teachers in various trainings, workshops, and also training. The school principal facilitates the needs of teachers in an effort to increase teacher competence by providing scholarships to teachers to carry out further studies, allowances and other educational facilities.

Muhammad Sanusi; Ahmad Ridwan; Sodiah Sodiah; Zumratul Khairiyah

Jurnal Sadewa : Publikasi Ilmu Pendidikan, Pembelajaran dan Ilmu Sosial 2023 Asosiasi Riset Ilmu Pendidikan Indonesia

Leaders of Islamic Boarding Schools are people who have great influence in a boarding school. As a manager the principal plays a role in managing the educational resources they have. The school principal must be able to bring change to the school he leads to become a quality school by utilizing resources, especially teachers. Teachers are required to master pedagogic, professional, social, and personality competencies, for this reason the real role of the school principal is needed to improve teacher competence. This study uses a qualitative approach. This study aims to identify and describe the role of the principal as a manager in implementing strategies through collaboration and communication at the Fathul Ulum Islamic Boarding School, Tebing Tinggi District, Tanjung Jabung Barat District in terms of Planning, Organizing, Actuating aspects. , Controlling (Supervision), as well as the efforts made by the principal in improving the competence of teachers at the Fathul Ulum Islamic Boarding School which includes; school principals' support for teacher competency improvement programs; and facilities provided in an effort to increase teacher competence. The results of this study are that the leadership of the Fathul Ulum Islamic Boarding School has carried out its role as a manager by carrying out management principles which include Planning, Organizing, Actuating, Controlling. Planning (Planning) is carried out by the principal by drafting a school program based on the foundation's policy. Organizing is done by dividing the tasks to each school personnel to jointly run the program that has been made. Actuating (Motivating) is the principal's activity to move each personnel to consciously support the program being run. While Controlling (Supervision) is an activity carried out by the principal to determine the success of the program that has been implemented. The leadership of the Fathul Ulum Islamic Boarding School has provided full support for the teacher competency improvement program by providing opportunities for teachers to continue their studies and involving teachers in various trainings, workshops, and also training. The school principal facilitates the needs of teachers in an effort to increase teacher competence by providing scholarships to teachers to carry out further studies, allowances and other educational facilities.

Dicky Tri Sandyayuda; Widya Setiafindari

Jurnal Kendali Teknik dan Sains 2023 International Forum of Researchers and Lecturers

PBA Surya Alam is one of the industries engaged in the natural stone processing industry (PBA) which has a fairly high risk of work accidents due to the lack of hazard control in the production process for workers. The application of occupational safety and health at PBA Surya Alam has been implemented, but its application has not been maximized, such as in terms of worker awareness in using personal protective equipment (PPE). From 2020 the cutting station experienced 7 work accident cases, in 2021 the cutting station experienced 4 work accident cases, and in 2022 the cutting station experienced 2 work accident cases. The purpose of this study was to determine the potential for work accidents, risk assessment, and efforts to control hazard risks in natural stone production process activities. In addition, this study aims to determine the most dominant risk controls and provide suggestions for controlling work accident factors in the natural stone production process. Therefore, this study uses the HIRARC (Hazard Identification Risk Assessment and Risk Control) method, which is a method for determining potential hazards that occur, knowing risk assessment to determine risk levels and knowing risk controls to reduce the occurrence of work accidents. The results of calculations using the HIRARC and 5W + 1 H methods show that there are 6 cases of potential hazards recorded at PBA Surya Alam with each risk, namely 6 cases of potential hazards with extreme risk, then as many as 8 potential cases hazard with high risk (high risk), as many as 5 cases of potential hazard with high risk. Whereas for the 5 W + 1 H method in the process of cutting Natural Stone from the results of observations and observations in the field making control proposals such as installing SOP signs at Natural Stone production stations so as a reminder when operators are working, safety controls for employees and safety helmets to minimize falling products (PPE), and controlling the use of gloves. 

Agustina Kartika Sari; Wahyu Reknoningsih; Sitti Rahma Soleman

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2023 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Background: Skizofrenia is a mental disorder where the prevalence is actually small, affecting about 1% of the world's population. In Central Java alone, there are 8.7% of the population who have schizophrenia, this is one of the fifth highest number of professions. Planting occupational therapy aims to minimize the patient's interaction with his unreal world, bring out thoughts, feelings, or emotions that have influenced unconscious behavior, provide joy, entertainment, and distract the patient from the hallucinations he is experiencing so that the patient's mind is not focused on his special hallucinations. in patients with auditory hallucinations (Yuniar N.S et al., 2019). Objective: To find out the results of the implementation of the application of occupancy therapy to control the level of hallucinations. Method: The method used in this application is descriptive with a case study research design totaling 2 respondents, the research instrument is the AHRS questionnaire observation sheet. Findings Before being given occupational therapy, Mrs. G was planted in the category of moderate hallucinations and Mrs. M was in the category of severe hallucinations. After being given occupational therapy, planting for 6 times, Mrs. G was in the category of mild hallucinations and Mrs. M was in the category of moderate hallucinations. Implication:  Planting Occupational Therapy has an effect on controlling the level of hallucinations in patients with auditory hallucinations.

Evika Nadinar Anjani; Wahyu Reknoningsih; Siti Rahma Soleman

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2023 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Background: Schizophrenia is a common health problem worldwide, around 70% of people suffering from schizophrenia experience auditory hallucinations. Auditory hallucinations are where patients feel that they can hear voices without a sound source. This situation causes the patient's inability to perceive reality accurately. One of the nursing interventions performed for auditory hallucinations is perceptual stimulation group activity therapy. Method: The method used in this application is descriptive with a case study research design, research subjects totaling 2 respondents, sheet research instruments observation that is AHRS . Findings: There were differences in scores before and after being given Group Activity Therapy (TAK), namely a decrease in the hallucination level score on Mr. F and Mr. W. Implication: Based on the results of the study, it was found that there was an effect of Group Activity Therapy (TAK) in controlling auditory hallucinations in schizophrenic patients after being given Group Activity Therapy (TAK) for 2 applications. In addition to providing Group Activity Therapy (TAK), the patient's recovery or stability is also supported by continued treatment and rehabilitation.

Cici Cahyani Lamunte; Erman I Rahim; Julius T. Mandjo

Deposisi: Jurnal Publikasi Ilmu Hukum 2023 International Forum of Researchers and Lecturers

The purpose of this study is to analyze the implementation of community participation in the application of Gorontalo District Regulation Number 04 of 2014 concerning the Control of Livestock in Ilomata Village and the factors that influence it. The research method used in this research is empirical legal research. The results of this study indicate that the implementation of community participation in the Implementation of Regional Regulations of Gorontalo Regency Number 04 of 2014 concerning Controlling Livestock in Ilomata Village has not been optimal because socialization in the formation and implementation of regional regulations has not been thorough and breeders have not fully known and understood these regional regulations. Enforcement of regional regulations is also not fully optimal and the provision of livestock facilities is inadequate.

Mokh. Syaiful Bakhri; Ashari Ashari

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

The Ministry of Religion of the Republic of Indonesia assesses that there are still many Islamic boarding schools that have not yet been established, so they need to strive for their independence. For this reason, the Ministry of Religion has launched the “Pesantren Independence Road Map” (2021). This study examines the independence of Islamic boarding schools based on kopontren at the Sidogiri Islamic Boarding School (PPS). The aim is to prove the independence of PPS. The research method used is qualitative research which analyzes data in the form of statements and documentation. From the research conducted, it was found evidence that PPS is an independent Islamic boarding school both in terms of institutional, management, curriculum, manpower and funding aspects. This independence is achieved through the implementation of management principles such as planning, organizing, acting and controlling in managing the pesantren. In addition, the study also found that there are seven characteristics of PPS independence, namely having a business charity that is able to finance the financial needs of the pesantren, being able to manage its finances from the time the students register to completing their studies at the pesantren, being able to meet the basic needs of the students, being able to manage and determine the educational curriculum for the students. santri independently, not asking for help from other parties or the government to build pesantren. In addition, it has educational institutions, da'wah, social, economic and alumni networks that support the independence of pesantren.

Maria Ignasia Dai Beda; Ika Wulandari

Jurnal Pelayanan Hubungan Masyarakat 2023 International Forum of Researchers and Lecturers

Bookkeeping training for MSME actors who are still lacking education about the importance of bookkeeping. The purpose of this activity is to provide counseling and training to MSME actors, especially chicken noodle traders in Janti. The activity was carried out on June 23-27 for chicken noodle traders. The method implemented includes counseling and training. Based on the results of the evaluation results and observations that have been carried out, it is known that the perpetrators have been able to carry out financial records and carry out a simple bookkeeping and have been able to practice it. Through the knowledge and skills he has, the perpetrator begins to understand and knows how important simple recording and bookkeeping is in controlling finances, being aware of the business development that is being carried out, being right to buy a basic sale, and making it easier when going to make a loan at a bank in developing a business. being carried out and being more careful in managing finances.

Yossy Dumos Herawati; Denada Oktaviani; Mawarni Dyah Nur Halaefi; Rangga Seto Hutomo; Dimas Ido Nofiyanto +1 more

Konstanta : Jurnal Matematika dan Ilmu Pengetahuan Alam 2023 International Forum of Researchers and Lecturers

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.