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Cost of goods manufactured (COGM) is an important component of making a product, because knowing the COGM of a product can be used as a reference to determine the profit margin of a product. Without knowing the COGM of a product, we will be confused in determining the selling price. The COGM calculation is very influential for the sale of a product whether the product is experiencing a profit or loss. This study aims to determine the COGM calculations that have been carried out by MSMEs are in accordance with COGM accounting calculations or are still only limited to manual calculations. In addition, the main objective of this study is to design an accounting system for determining COGM in the Tempe Chips Industry in determining the cost of production and to apply a variable costing method to determine the cost of goods manufactured in SMEs so that the correct cost of production can be presented. The results of this study indicate that based on Cost of goods manufactured calculations carried out by MSME actors it is still very low so it is necessary to revamp the HPP calculations in accordance with accounting standards. Based on the evaluation of the old system, the author wishes to offer a new system, namely the Information System for Determining the Cost of Production of Tempe Chips SMEs which is expected to be an alternative in solving problems that are being faced by business owners. This new system makes it easy for users related to the process of recording data into the database, so that related parties can easily operate.  

The percentage of people who are negatively affected financially by the Covid-19 pandemic in Indonesia is very large, so this has an impact on reducing fishermen's household income. Through the service of lecturers who are funded independently, fish preparations, namely fish balls and fish nuggets, will be practiced in an effort to increase the income of households and fishermen groups so that this is a solution and another alternative to increase income and fulfill the nutritional needs of families in Botutonuo Village, Kabila District Bone, Bone Bolango Regency. It is hoped that this can change people's habits to become more productive, namely developing the fish caught by fishermen into products with higher selling value.The aim of implementing this service is a) to increase the income of fishing families and groups and to meet the nutritional needs of fishing families. b). improve skills in processing meatballs and fish nuggets among housewives and young women. This goal can be realized through various solution actions including: (1) mentoring about food and nutrition in general, (2) Counseling about the nutritional composition and benefits of fish, (3) Counseling about various processed fish-based products (4) Training on processing fish into meatballs and fish nuggets and their marketing strategies in an effort to increase the income of the fishing community in Botutonuo Village, Kabila Bone District, Bone Bolango Regency.The method used to achieve this goal is to provide training and assistance to the community by transferring knowledge. This method is to provide knowledge on how to make meatballs and nuggets made from fish, accompanied by methods, techniques and marketing strategies. The target of this training is mothers and young women who are given assistance so that they can have life skills that can increase the income of families and fishing groups as well as provide knowledge about the nutrition found in fish.

The spread of crime in cyberspace does not escape the crime of pornography, taking advantage of the large storage capacity that Telegram offers has provoked a number of ignorant people to use this social media to spread paid pornographic content. The purpose of this study is to examine and understand what criminal liability and compensation can be imposed on perpetrators of spreading and buying and selling negative content in the Telegram application. Writing scientific journal articles uses a normative research methodology, in which this research uses a statutory approach. The results of the study show that criminal liability that can ensnare perpetrators of pornographic crimes is regulated more specifically based on the principle of lex specialis derogate lex generalis in Law Number 19 of 2016 concerning Amendments to Law Number 11 of 2008 concerning Information and Electronic Transactions.    

This article is made to find out the description of the situational approach study regarding a person's personality that is influenced by conditions or situations that occur in a particular environment. This article is prepared based on a literature study by comparing books, journals and other literature, this writing uses literature study writing. This situational approach explains that a leader must be effective in a variety of organizational settings that relate to the tasks of the organization. There are four styles of situational leadership: S1 is high command-low support, S2 is high command-high support, S3 is low command-high support, and S4 is low command-low support. Situational leadership is related to the level of development of employees or subordinates. The leader's behavior must be able to adjust to the situation and conditions of subordinates who are different from one another and the indicators that influence it are the dimensions of telling, selling, participating, and delegation. The advantage of situational leadership compared to other leadership is that in this situational leadership depends on the level of maturity of the subordinates who will be influenced by the leader.    

Development of products and services to the community is the key to success in business ventures.  UD. Barokah is a business that is engaged in meeting the primary needs of the community, namely in the form of selling various kinds of products, both in the form of sales of wholesale and retail. Sales have been carried out effectively by utilizing competitive business opportunities with various business plans. In achieving sales targets, UD Barokah carries out various strategies and innovations on an ongoing basis in order to maintain business existence and compete with other entrepreneurs. Efforts to build communication with customers through creating Whatshap groups and services in a timely manner are important keys in attracting and retaining customers.The main objective of this research is to find out the business strategies and innovations implemented by UD Barokah in achieving sales targets. The specific objective of this research is to learn to run a business, find out the factors that influence the development of UD Barokah's business, and make creations and innovations in developing business and market opportunities.

Shallots are a spice plant that is very easy to find in various regions, especially in Nganjuk Regency. Red onion is a commodity with a short shelf life. The tubers rot easily due to their high water content. During the main harvest, red onion production is abundant, the selling price drops, causing losses to farmers. To overcome this, it is necessary to manage red onions, including making fried shallots because fried shallots are often used by the community as a cooking spice or as a complement to the daily food menu. This phenomenon is utilized by Puspita Makmur managers to produce preparations from shallots. The KKN-T 67 Musir Kidul group helps Puspita Makmur MSMEs to attract public interest so that they can reach all groups by innovating product diversification. The product made is in the form of making Fried Shallot products.  

Papungan’s one of the villages in Blitar Regency where most of the population are farmers and mostly cultivate rice crops. The effort was made by farmers to meet the needs of the community, but still in limited quantities. From the results of interviews with farmers in Papungan village, they complained a lot because the rice crop was still relatively low, due to the scarcity and high price of fertilizers. By making PGPR (Plant Growth Promoting Rhizobacteri) organic nutrients, it is a consortium of bacteria that actively colonize plant roots which play an important role in increasing plant growth, crop yields and land fertility. This study aims to optimize the profitability of rice farming in Pappungan Village. The results of the profit optimization calculation using the Goal Programming method. This study uses primary and secondary dta, and the purpose of this study aims to solve the problem of limited resources optimally with the Goal Programming method. Based on the results of the discussion of calculations using the goal programming method, the conclusion of the optimization of rice crops and applied using LINGO software, obtained optimal results, namely Z = 424.7647 with three goals achieved, among others, the production yield reached 27,640 Kg and the selling price of rice crop production reached Rp 18,000 / Kg with production costs required for rice crop production for per hectare of Rp 61,980,000. For the results of the goal achieved (goal) optimization of crop patterns, Papungan Village farmers are recommended to plant type B rice.

As the main community within the scope of Islamic boarding schools. the role of the santri, who daily seek religious knowledge, is still needed for the sustainability of the institutional economy to meet future needs. By forming an entrepreneurship program that facilitates students, they will learn directly in the world of business by selling food products. it is also wrong to support the needs of the institution in the future. the purpose of conducting this research is to find out what efforts are made on the role of santri in the economic cycle of Islamic boarding schools. This study uses qualitative research methods with an ethnographic approach. and the theoretical basis used as an analytical knife is the structural-functional theory put forward by Talcot Parson. data collection using interviews, observation and documentation

Street vendors are the dominant informal economic activity in urban areas. These street vendors are a form of scale economic activity that can produce and or distribute goods and services. Goods sold on roadside and in city centres that are busy with visitors provide necessities for the lower middle class, but it is not uncommon for people from the upper middle class to buy wares from street vendors. The purpose of writing this research is to. This study uses a normative juridical method. The results showed that the street vendors in the UPN Veteran Jakarta environment had filled the sidewalks on the road in front of the UPN Veteran Jakarta campus. Which is where the road or sidewalk should be used by pedestrians so that it is difficult for pedestrians to pass through the road because the road is narrow and there are many vehicles passing by. Thus, it can be concluded that the existence of street vendors, especially those selling in the UPN Veteran Jakarta Campus Pondok Labu environment, clearly violates laws and regulations. This is because the stalls used by street vendors for selling use roads and sidewalks which can disrupt traffic order and deprive pedestrians of their rights. Apart from that, this also damages the beauty of the city's spatial planning which causes the locations where street vendors sell their goods to look shabby and dirty.

At this time, international trade has become an important part of business development. This is demonstrated by the development of multinational companies. International trade is the exchange of products between countries. This entails buying and selling of products between other countries, as well as transactions between people from different countries. This research data collection approach is a secondary data collection technique. Data collection in research research was carried out by means of a literature study. Data analysis in this study used descriptive analysis, namely by describing the data qualitatively in the form of sentences and statements to make it easier to read and understand the data. Based on the results of the research, it was found that the main factors influencing international trade in the State of Indonesia with the current conditions are the potential of the State of Indonesia in producing or the resources it owns as well as requests from other countries. exports, foreign tourists and e-commerce which can increase the amount of national income of the State of Indonesia. In addition, the negative impact of globalization on international trade in Indonesia is an increase in the number of imports, economic inequality and acceptance of foreign culture which can reduce the amount of national income of the Indonesian state and kill local industries in Indonesia.

Competition in the business world has various ways by each business actor. Judging from the application of the principles of business competition in Indonesia, there are several rules that contain matters in carrying out the business world. All provisions contained in the laws and regulations regulate the rights and obligations of every business actor in running his business. Given the content of Law No. 5/1999 concerning the Prohibition of Monopolistic Practices and Unfair Business Competition describes several actions or practices that are prohibited in competing to develop the business of every business actor in Indonesia. One of the prohibitions in the world of business competition is the practice of predatory pricing or commonly referred to as the act of selling at a loss. This practice is an act of selling products from production at prices far below the proper average. This study will discuss one of the case studies related to selling at a loss that occurred in the cement industry in Indonesia, especially in the province of South Kalimantan. Cement Conch which is a product of PT. Conch Cement was the party that was reported on the grounds that there was an alleged monopoly action in the form of a loss-selling practice. Conch cement companies are reported under the provisions of the article in the business competition law. In accordance with the KPPU's decision issued, stated that conch cement was proven to have carried out this practice. Regarding monopoly practices carried out by conch cement companies, we will review the legal consequences and responsibilities based on the applicable laws and regulations.

Meranti sponge cake culinary, started by an ordinary housewife who has a hobby of making cakes so that it is liked by family and even neighbours, eventually became a small business flooded with orders from neighbours. Bolu gulung Meranti is growing rapidly and has even become one of the typical souvenirs of Medan. Product attractiveness is everything that traders/sellers can offer to be noticed, requested, sought after, purchased, consumed by the market as a fulfilment of market needs or desires. The purpose of this study is to examine the background of the existence of Meranti sponge cake culinary, to find out how much Meranti sponge cake is enjoyed, to find out how Meranti sponge cake marketing techniques. This is a qualitative descriptive study with a literature study research method through decision studies sourced from journals of previous research results. The results of the review study show that Meranti's enthusiasts are greatly increasing by around 5% - 10% per year. The marketing techniques carried out by Meranti are improving product quality by innovating, increasing or expanding branches/shopping access (shopeefood, grabfood), making interesting new products so that consumers are interested in trying, increasing the potential of employees to help smooth the selling of Meranti sponge cake.

The development of world globalization at this time has resulted in all countries having to be able to adapt to the changes that have occurred. One of the impacts of globalization is the growing development of international markets which has led to more open export and import activities between countries. Export activities are activities of selling goods abroad, while import activities are the opposite, namely activities of buying goods from abroad. The development of import and export can improve the country's economy if it is managed effectively. Commodities that are often exported and imported are the non-oil and gas sector. Non-oil and gas itself stands for non-oil and gas. Export and import activities in the non-oil and gas sector in each province tend to be different and fluctuate, one of which is in West Java Province. This analysis aims to determine the development of the non-oil and gas export-import sector in West Java Province. The research method used in this analysis is to use qualitative methods by collecting data using literature study techniques collected through data from West Java BPS (Central Statistics Agency) regarding non-oil and gas exports and imports according to Goods Class (Millions USD) in 2013-2017. The results of this analysis show that (1) the export-import performance of the group of non-oil and gas goods in West Java Province from 2013 to 2017 shows an instability that can be seen in the value of imports, then an increase in the value of exports; (2) The trade balance shows a positive value, meaning that foreign trade in the non-oil and gas sector is dominated by exports.

Buying and selling is a legal relationship that has rights and obligations between the parties, including house buying and selling transactions through a House Sale and Purchase Agreement (PPJB) and Sale and Purchase Deed (AJB) carried out in front of a notary. The study has a goal, namely to find out and analyze the validity of buying and selling transactions of houses in the perspective of the Civil Code. Juridical-normatic is used as a research method whose approach is in the form of laws and literature studies. The result of this study is a house sale and purchase agreement, namely a special agreement whose rules are contained in Article 1457 of the Civil Code. The validity of this sale and purchase refers to Article 1320 of the Civil Code concerning the legal terms of the agreement. Buying and selling houses is carried out through various stages, namely the preparation of PPJB, payment of seller and buyer taxes and the process of transferring the name in AJB before a notary. Legitimacy can occur if the making of this agreement is not because there is a forced withdrawal from any party,, does not violate the provisions of laws and regalutions, decency and the public interest.

The sale and purchase of ships carried out by institutions with Indonesian citizenship and foreign countries must pay attention to various basic principles regulated by the government. These basic principles are used and must be established for the preparation of a contract so that the parties avoid things that can harm both the seller and the buyer in terms of administration in government. The administration of buying and selling ships is included in the class of buying and selling goods whose legality of ownership must be in accordance with the standards set by the government. When buying and selling or procurement contracts are regulated based on international private law which contains several theories related to the preparation of an agreement or contract. If a ship purchase agreement does not fulfill one of the administrative elements set by the government, the agreement is considered invalid or canceled. The validity of an agreement that has been made by the parties according to Gunawan Wijaja, namely the agreement must contain validity, both the validity of which is questioned by one of the parties or other matters. In implementing the sale and purchase agreement of ships between Indonesia and foreign countries, it must be by the provisions of the sale and purchase agreement that has been determined, which can refer to agreements in international private law. It is hoped that the government of both Indonesia and foreign countries can make a wise decision in determining the cancellation of an agreement by examining or exploring further the causes of the cancellation of the sale and purchase agreement.  

In Indonesia today many people work as traders. Trading is done to buy and sell, one of which is the sale of consignment or selling point. In this study using field research methods with data collection in the form of interviews with informants. The results of this study indicate that consignment sales were carried out in marketing Mbah Wiji's cassava chips products by entrusting the products to a number of stalls around the production house.

Aydin’s distributor is business with the main product is pastries, that distribution with several resselers. Small business that have grown to the present, repacking cookies has not been implemented optimally, not efficient and unable to meet marketing targets significantly.This moment presented are more organized and able to create customer ways among other increase marketing competitiveness by products arrangement that support efficiency, controlling product, so that it can become a magnet in attracting customers. With this hope that performance will be easier and contribute to creating customer desires to come back again. The main operational section is product selling, repacking, delivery and  product collection among many stores. In addition, the selection of research is a business that was started personally and developed with many customers and orders, but there is still a lack of attention to product arrangement. So it is necessary training to improve marketing competitiveness and performance of reseller SMEs management is very important

In rural areas, there are fewer and fewer native chicken (non-breed or free-range) businesses run by household units. In other words, even though other households no longer raise free-range chickens, there are still households that do. When they have free-range chickens, they have the potential to earn more money than many other households. Furthermore, according to febroni (kompas.com), the native chicken livestock business has become one of the most promising in recent years. Year after year, the demand for chicken meat grows because there are more and more restaurants and street stalls selling native chicken menus. This statement is backed up by https://bukukas.co.id, which claims that "native chickens have their own market segment that is growing.". This phenomenon is worth researching in order to gain scientific knowledge about various aspects, especially the economic aspects of their income and social analysis in social life. According to the findings of this study, internal strategic factors affecting the livestock business of native chickens (non-breed) include population, health, feed availability, and capital. Furthermore, it has a positive impact on family income that the business of raising native (non-breed) chickens has, namely as a source of income for the surrounding population and as a producer of animal protein for the community, as well as additional income for the family

Giro is a modern payment instrument that is currently very widely used in Indonesia because of the ease and security of transactions of buying and selling in a large amount of money. With the Giro masyarakar no longer worry so much money when buying and selling transactions. But because of weak laws governing the Giro, the system of banking that is not good to make Giro much abused in the world trade in Indonesia as ever used for fraud, breach of contract and even being sold paper giro already closed the account but not withdrawn by the Bank concerned, here the Bank's role is very important, but in reality only a Bank Account provider or manager of the Giro and only a block accounts Giro Giro when the Kosong.pengadilan also in deciding the case on the Giro this could happen fault and most of the cases the Giro go to the District Court of the plaintiff's money is not returned and the plaintiffs continue to experience losses. This is what makes Giro is irrelevant used as means of payment in Indonesia.

The existence of tourism in Indonesia is one of the main attractions for tourists to visit Indonesia to enjoy the natural beauty of Indonesia's earth. In Indonesia there are many tourist objects that have high selling power besides Borobudur, there is also the Sibolangit nature tourism in, North Sumatra, which is also the focus of the study being studied by researchers. Efforts to build tourism are certainly not only the duty and responsibility of the government, but local governments, village governments, local communities and youth youth organizations must have a high sense of concern and empathy for the existence and development of tourism above. The results in this study indicate that the existence of youth has a very strategic role in the progress or not of a tourist attraction, because youth plays a role in terms of marketing with their abilities and skills in using social media so that the existence of tourist objects becomes increasingly known by many people, especially foreign tourists. The two youths can also be a bastion of security and comfort for visitors and thirdly the involvement of youth in building and developing tourism is also a positive value from an economic perspective which leads to the welfare of the surrounding community. So in a simple conclusion, youth must be involved and involved in the development and construction of tourist objects, especially in Sibolangit tourism in Deli Serdang, North Sumatra.