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Penelitian ini merupakan studi kasus yang menginvestigasi perbedaan cara perhitungan harga pokok produksi (HPP) antara metode full costing dan variable costing pada produk Sate Lilit dan Tum Daging. Data diperoleh melalui kombinasi sumber primer dan sekunder di UKM Kubu Ajengan yang berlokasi di Banjar Taman Darmasaba, Badung, Bali, sebuah usaha yang mengusung kuliner rumahan dengan cita rasa autentik berdasarkan bumbu tradisional Genep.   Data dikumpulkan dengan cara pengamatan langsung dan analisis rinci atas komponen biaya produksi, yaitu biaya bahan baku, tenaga kerja langsung, serta overhead pabrik. Hasilnya menunjukkan bahwa perbedaan perhitungan HPP antara kedua metode tidak signifikan, terutama karena porsi biaya tetap yang sangat kecil. Berdasarkan temuan tersebut, disarankan agar UKM secara rutin melakukan perhitungan HPP yang akurat guna meningkatkan pengendalian biaya serta menetapkan harga jual yang lebih kompetitif.

This community service article is a qualitative research, containing efforts to enlighten through exploring business opportunities, fostering an entrepreneurial spirit for teenagers, especially administrators and members of the youth organization. This is done to help the government's program in reducing the impact of unemployment due to the many efficiencies carried out by companies that lay off their employees, eradicating poverty and strengthening food security. The method used is initial socialization about what entrepreneurship is, several new business opportunities that can be pursued as well as marketing strategies. In addition to socialization, there is also intensive mentoring and trying to provide examples of digital marketing. With this youth empowerment activity, it is hoped that it will open their insights and paradigms about the importance of rising from the slump due to unemployment, to becoming a successful entrepreneur in several varied business segments.

Shrimp is one of the marine resources with significant economic potential, particularly in tropical regions. The utilization of shrimp can contribute substantially to the economy of coastal communities. This study aims to analyze the economic potential of shrimp and its utilization by coastal communities in tropical regions. The results of the study indicate that shrimp has significant economic potential, with production values reaching hundreds of millions of dollars per year. However, the utilization of shrimp by coastal communities is still suboptimal due to limited market access, lack of knowledge on shrimp processing technology, and inadequate government support. This study recommends several strategies to enhance the utilization of shrimp by coastal communities, including market infrastructure development, training on shrimp processing technology, and increased government support.

MSMEs play a key role in the national economy, especially in increasing economic growth and creating new jobs. However, in the digital era, MSMEs face major problems, such as low levels of digital literacy, limited access to the internet, and fierce competition with large companies that have used technology before. This study examines the variables that influence the sustainability of MSMEs amidst digital challenges and finds methods that can be used so that MSMEs can survive and grow. The research method was carried out through surveys and direct interviews with MSME actors at Pasar Pagi Setia Budi, Medan, North Sumatra. The results of the study showed that most MSME actors did not utilize digital platforms for marketing and transactions, which resulted in decreased income. To increase competitiveness, MSMEs need to improve their digital knowledge, adopt online marketing strategies, and optimize the use of e-commerce and social media. Support from the government, financial institutions, and technology companies is also very important. In the increasingly competitive digital era, by implementing the right digitalization strategy, MSMEs can improve operational efficiency, expand market reach, and maintain the sustainability of their business.

Micro, Small and Medium Enterprises (MSMEs) play an important role in economic growth, but often face obstacles in good financial recording and reporting. Many micro-entrepreneurs in Brangjan Village, West Ungaran, Semarang, do not yet have an adequate understanding of the preparation of systematic financial reports, making it difficult to manage finances and access funding from financial institutions. This community service activity aims to improve the understanding and skills of micro-entrepreneurs in preparing simple financial reports based on easy-to-apply accounting principles. The methods used in this training include counseling, direct practice, and assistance in recording financial transactions, profit and loss reports, and simple balance sheets. Participants are also introduced to the use of technology or digital financial recording applications that can assist in managing their businesses. The results of this training show that most participants experienced an increase in understanding in financial recording, and were able to prepare simple financial reports independently. This training is expected to provide long-term benefits for micro-entrepreneurs in developing their businesses more professionally and sustainably.

Community empowerment based on groups is an effective strategy to achieve food security in Lumban Gurning Village. This study aims to identify the potential and challenges in increasing food availability. With a participatory approach, community groups were formed to manage local resources sustainably. Data were collected through in-depth interviews, focus group discussions, field observations, and surveys. The analysis was conducted using the SWOT method and descriptive analysis. The results showed that empowerment groups were able to increase food production, diversify crops, and reduce dependence on external food. This initiative also raised awareness of the importance of a healthy diet and balanced nutrition, and facilitated the use of information technology for marketing local products. However, challenges such as access to capital, unmet weather, and infrastructure still need to be overcome. Collaboration between the government, non-governmental organizations, and the private sector is needed to support the absence of this program. By strengthening the capacity of community groups, it is hoped that Lumban Gurning Village can achieve better food security and encourage sustainable development.

The archiving of case documents that have obtained permanent legal force (inkracht) at the State Administrative Court (PTUN) of Banjarmasin is a crucial aspect of judicial administration, serving to maintain the accuracy of legal documentation while supporting transparency and accountability within the judicial system. This process includes the recording, storage, and disposal of documents in accordance with applicable regulations, as stipulated by the Supreme Court and national archival regulations. From the perspective of Public Administration Theory, archival management must be conducted systematically and based on regulations to enhance the efficiency and effectiveness of judicial services. Meanwhile, according to the Theory of Judicial Transparency and Accountability, information openness in archival management plays a significant role in building public trust in the judiciary. Although PTUN Banjarmasin has implemented an archiving system that complies with established standards, challenges in the digitalization of archives remain an obstacle, particularly in terms of technology optimization and human resource readiness. Therefore, strengthening digital-based archival systems and enhancing judicial administrative capacity are strategic measures to improve document management efficiency, reduce the risk of loss or damage to physical archives, and reinforce judicial transparency and accountability.

This study aims to measure the business performance of CV XYZ through the perspectives of finance, customers, internal business processes, growth and learning of the balanced scorecard method at CV XYZ in 2023. The data used is primary data, in the form of data from interviews with CV XYZ managers or those who have authority over CV XYZ business performance data. The results of the study can be concluded that based on research on the financial perspective, the results of the calculation of current ratio, revenue growth, debt to total assets, debt to equity, return on equity, return on assets and net profit margin get “good” criteria. In the customer perspective, the results of the calculation of customer retention get “sufficient” criteria, while the results of the calculation of customer acquisition and customer complaints get “good” criteria. In the internal business process perspective, the results of the calculation of minimize error rate and rework, and agreements with third parties get the “good” criteria. In the growth and learning perspective, the results of the calculation of employee retention get the criteria “sufficient”, employee training gets the criteria “good” and absenteeism gets the criteria “not good”.

The development of technology in each country affects its government sector, especially in the field of public services, one of which is e-government. E-government as a practice of social innovation in public administration, can be done easily but sometimes still experiences difficulties or even failures. Trying to help improve the efficiency and effectiveness of licensing services by operating the OSS, JELITA, SIMBG, and MPP systems. In addition, providing licensing services and public service malls and analyzing comprehensive investment data from each period with PMA and PMDN categories to identify growth trends, sectors that have experienced significant increases, and key driving factors such as government policies, economic conditions and investment attractiveness. The methods used in this service are system operation and analysis. This work experience practice provides valuable experience for practitioners in understanding the mechanisms of government administration, regional investment management, and business licensing procedures. In addition to gaining practical experience, this activity also improves analytical skills, communication, and professionalism in the world of work. This agency has the utilization of information systems that support the development of community activities Implementation of OSS, Jelita, SIMBG, services and MPP at DPMPTSP Jember which are useful for providing positive impacts and providing effectiveness in business licensing and community services with this success need to be maintained and through increasing digital literacy, system maintenance, data integration, and ongoing socialization.

Kecenderungan mahasiswa ilmu kesehatan untuk menjadi wirausahawan sangat penting bagi keberlanjutan bisnis kesehatan. Penelitian ini dimaksudkan untuk mengeksplorasi niat mahasiswa kesehatan untuk menjadi wirausahawan. Pendekatan kualitatif diterapkan untuk melengkapi penelitian ini. Data dikumpulkan menggunakan wawancara mendalam. Lima mahasiswa diwawancarai dan analisis konten diterapkan untuk menganalisis temuan. Mahasiswa menganggap kewirausahaan sebagai sesuatu yang diinginkan dan lebih mungkin memiliki niat berwirausaha. Kecenderungan mahasiswa untuk menjadi wirausahawan tergolong sedang. Mahasiswa ilmu kesehatan cenderung berinovasi dan meningkatkan pemberian layanan kesehatan, sehingga kewirausahaan menjadi hal yang diinginkan. Program pendidikan dan pelatihan kewirausahaan dapat meningkatkan niat berwirausaha secara signifikan di kalangan mahasiswa ilmu kesehatan. Disarankan agar lembaga pendidikan kesehatan membekali mahasiswa dengan keterampilan dan pengetahuan yang diperlukan untuk memulai dan mengelola usaha mereka sendiri.

Community Service is the application of science and technology carried out at the state-owned enterprise (BUMNeg) Rajuno Hitipori in Negeri Rutong, Ambon City, as a partner fostered by Ambon State Polytechnic. The objective of this community service activity is to enhance the accounting knowledge of BUMNeg administrators and business unit managers and to provide an easy and adequate financial reporting system for BUMNeg business management.The method used is participatory action research in the form of training and mentoring for the preparation of financial reports for BUMNeg administrators and business unit managers using financial report preparation guidelines. The results achieved include BUMNeg administrators acquiring accounting knowledge and skills and being able to utilize the Excel for Accounting application provided for financial reporting.

Community Service is the application of science and technology carried out at the state-owned enterprise (BUMNeg) Rajuno Hitipori in Negeri Rutong, Ambon City, as a partner fostered by Ambon State Polytechnic. The objective of this community service activity is to enhance the accounting knowledge of BUMNeg administrators and business unit managers and to provide an easy and adequate financial reporting system for BUMNeg business management.The method used is participatory action research in the form of training and mentoring for the preparation of financial reports for BUMNeg administrators and business unit managers using financial report preparation guidelines. The results achieved include BUMNeg administrators acquiring accounting knowledge and skills and being able to utilize the Excel for Accounting application provided for financial reporting.

The development of e-commerce has transformed companies’ marketing communication strategies, including CV. Rintis Usaha Bersama, which operates in the sales of medical and industrial gas cylinders. Increasing competition has driven the company to optimize its digital communication strategies to enhance sales and maintain its market competitiveness. An effective marketing communication strategy is essential in attracting customers and fostering their loyalty. Therefore, this study aims to analyze the marketing communication strategies of CV. Rintis Usaha Bersama through e-commerce and evaluate their effectiveness in boosting product sales.  This research employs a qualitative method with an in-depth interview approach involving the company’s management. The analysis is conducted using the SOSTAC model, which includes situation, objectives, strategy, tactics, action, and control in digital marketing strategies. The findings indicate that CV. Rintis Usaha Bersama implements the 4P marketing communication mix (product, price, place, promotion) through e-commerce platforms such as Shopee and Tokopedia. The strategies adopted include clear product information dissemination, transparent pricing, promotional discounts, paid advertising, and flash sale campaigns. However, the main challenges faced by the company include intense price competition and an increasing number of competitors in the e-commerce sector. To improve the effectiveness of marketing communication strategies, the company is advised to develop educational content about its products, enhance customer engagement through responsive services, and collaborate with influencers or affiliate marketers to expand its audience reach. Regular evaluations are also necessary to ensure the strategies remain relevant to the dynamic market trends. 

This study examines the production costs and profitability of crab farming enterprises in Prapag Kidul Village, Brebes Regency. Using a quantitative descriptive approach, data were collected through in-depth interviews, field observations, and financial documentation from crab farmers. The research found that feed costs constitute the largest component of variable costs, accounting for 30% of total production costs. Financial analysis revealed favorable profitability levels with a Gross Profit Margin of 33%, Net Profit Margin of 24%, and Return on Investment of 30%. Factors significantly influencing profitability include cost management efficiency, market price fluctuations, crab quality, and access to capital. The findings suggest that systematic financial recording and cost management strategies are crucial for improving business sustainability and competitiveness in the crab farming sector.

TThe evaluation of business feasibility in the financial aspect is necessary to assess the feasibility of the UMKM Dhaharan Indonesia business in Desa Debong Wetan, Kec. Dukuhturi, Kab. Tegal. The objective of this study is to evaluate the feasibility of the UMKM Dhaharan Indonesia business using three methods: the cost ratio, which has a value of 1.36 > 1 (feasible to continue); the benefit-cost ratio, which has a value of 0.37 < 1 (not feasible to continue); and the break-even point, which amounts to Rp 25,535,714. According to the research results, UMKM Dhaharan Indonesia generated a total revenue of Rp 15,000,000 in June 2024, with a production cost of Rp 10,953,000, resulting in a profit of Rp 4,047,000.

Batik is the identity and characteristic of the Indonesian nation. Many regions in Indonesia have batik with unique characteristics, rich in various types and batik motifs in each region. The motifs always evolve with the times. Sidoarjo is one of the districts in East Java which has a wide variety of culture, arts and batik motifs. Batik in Sidoarjo has various kinds of flora and fauna motifs. Batik Lintang Sari Kenongo is a typical batik business from Sidoarjo. The products are written batik, stamped batik and printed batik. Kenongo batik has its own characteristics in the motifs on each piece of cloth which distinguishes it from various batiks in Sidoarjo so that it can be more easily recognized, especially the one that has long been famous, namely the bayeman motif. Lintang Sari Kenongo Batik tends to use floral motifs that express beauty, peace and fertility. The bayeman motif itself was formed from the creation of craftsmen who saw spinach plants around their house, this indicated that the land in Sidoarjo was very fertile, so it was used as proof of the name of the bayeman batik motif in Lintang Sari Kenongo batik, the craftsman patented this motif to become the standard motif that Lintang Sari Kenongo batik has to this day. Batik Lintang Sari Kenongo, which is a partner for PkM activities, has problems in terms of digital marketing and bookkeeping. So in this PkM activity training and mentoring are carried out regarding this matter. Community service activities have been carried out well, and partners have understood the basics of digital marketing, especially through Instagram and simple bookkeeping. It is hoped that the results of this activity will have the maximum impact on increasing sales of Lintang Sari Kenongo batik.

Sumber daya manusia merupakan poin utama dalam pembangunan bangsa, salah satunya adalah mengurangi angka pengangguran dengan berwirausaha. Dilakukannya studi ini guna untuk menunjukkan bagaimana motivasi, lingkungan keluarga, dan kewirausahaan pendidikan berdampak pada minat wirausaha Gen Y di Kecamatan Rembang. Generasi ini  lahir dari tahun 1980 hingga 2000, tinggal di Kecamatan Rembang dan ingin menjadi wirausahawan. Metode pengambilan sampel digunakan secara purposive. Kriteria yang digunakan meliputi: 1) generasi milenial kelahiran tahun 1980-2000 dan memiliki minat dalam usaha; dan 2) generasi milenial yang tinggal di Kecamatan Rembang. Data dianalisis dengan pengolahan analisis regresi linier berganda di alat bantu SPSS 24. Penelitian ini memiliki temuan, dimana semua faktor bebas yang dieliti yang terdiri dari variabel motivasi, lingkungan keluarga, dan pendidikan wirausaha masing-masing memberi dampak positif pada minat wirausaha generasi milenial di Kecamatan Rembang. Variabel motivasi, lingkungan keluarga, dan pendidikan wirausaha dalam model  riset ini hanya dapat mempengaruhi minat berwirausaha sebesar 37,4%, dan sebab-sebab lain menjelaskan 62,6%.

Penelitian ini dilaksanakan di Zao Martial Art yang merupakan salah satu usaha industri konveksi yang bergerak dalam memproduksi seragam dan perlengkapan alat-alat taekwondo yang terletak di Jl. Raya Manyaran-Gunungpati, Cepoko, Kec.Gunung Pati, Kota Semarang. Perhitungan penerimaan dan pengeluaran kas setiap bulannya menggunakan Microsoft Excel dan untuk pencatatannya masih menggunakan tulis tangan pada selembar kertas. Belum adanya sistem informasi berbasis dekstop yang dapat memudahkan bagian pencatatan dan perhitungan penerimaan serta pengeluaran kas pada Zao Martial Art. Sistem informasi berbasis dekstop ini bertujuan untuk membantu mengelola pencatatan data serta perhitungan penerimaan dan pengeluaran kas. Pengumpulan data untuk penelitian dilakukan dengan beberapa opsi, diantaranya wawancara, observasi dan studi pustaka. Sistem ini dikembangkan dengan Microsoft Visual Studio 2013,  Xampp, MySql. Perancangan sistem menggunakan UML (Unifed Modeling Language) dengan metode R&D (Research and Development) sebagai metode pengembangannya.  

This study aims to assess the extent of business actors' understanding of halal certification in Pangkalpinang City. The research employs a qualitative approach, with data collected from micro, small, and medium enterprises in Pangkalpinang, involving eight UMKM actors as informants. The findings reveal that most business actors have a fairly good awareness of the importance of halal certification for their products. However, the limited knowledge possessed by UMKM actors regarding certification leads to a lack of clear understanding of the procedures and application process. This situation is caused by the lack of outreach efforts from relevant parties, particularly the Pangkalpinang City government. Therefore, the government needs to make extra efforts to provide socialization and education to business actors so they can clearly understand the flow and procedures for halal certification registration for their products. In addition, the role of Halal Product Assistants (PPH) is also crucial, as they are directly involved with the community

Infrastructure development has become a national priority to drive economic growth, with the KPBU (Public-Private Partnership) scheme as a solution to budget limitations. The transformation of PJPK (Project Implementing Agency) law in the latest regulations, including the authority of the Rector of State Universities with Legal Entity (PTN BH) and restrictions on the Board of Directors of Regional-Owned Enterprises (BUMD), demonstrates the policy dynamics that influence the effectiveness of infrastructure management based on KPBU in Indonesia. This research uses a normative juridical method with legislative and conceptual approaches to analyze regulations and legal theories related to the role of PJPK in KPBU. This approach aims to provide a strong argumentative foundation and a comprehensive analysis of the legal aspects in the implementation of infrastructure based on KPBU. This article emphasizes that the regulatory reform of the PJPK role in KPBU aims to enhance efficiency, accountability, and legal certainty. With the latest regulations, the role of PJPK becomes clearer, accelerating sustainable infrastructure projects and creating a more conducive investment environment for the private sector.