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Calculating the Cost of Goods Sold (COGS), also known as Job Order Costing (JOC), is a method of accumulating production costs for companies that manufacture goods based on specific orders. In this method, costs such as raw material costs, labor costs, and overhead costs are calculated separately for each order. By calculating COGS, companies can achieve efficiency in their expenditures and maximize production results to gain customer satisfaction. Therefore, this research aims to calculate the COGS for D’goalsport products so that the goods produced are efficient and generate profit for the business. The method used for calculating the Job Order Costing (COGS) in this paper is the Job Ordering Costing method. Based on the calculations performed, the Job Order Cost for each pair of pants produced is IDR 93.475. Thus, it can be concluded that the COGS for D’goalsport products still provides room for a Break-Even Point (BEP) cost of 50-100% according to market price.    

This article examines the strategic role of Vocational High Schools (SMK) in preparing a skilled workforce amid global dynamics and rapid technological developments. The focus of the discussion lies in the implementation of the Independent Curriculum which provides flexibility for educational units to develop learning that is contextual, adaptive, and relevant to the needs of the world of work. Through strengthening the project-based learning approach, teaching factory, and collaboration with industry, the Merdeka Curriculum encourages harmony between learning in vocational schools and competencies needed by the business world and the industrial world (DUDI). This article analyzes curriculum documents, learning outcomes, and Graduate Competency Standards (SKL), and identifies a number of challenges in implementation, such as inequality of facilities, limited involvement of DUDI, uneven teacher capacity, and regulatory complexity. By referring to regulations such as Permendikbudristek No. 12 of 2024 and Presidential Instruction No. 9 of 2016, the author proposes systematic steps such as competency mapping, preparation of Learning Objectives Flow (ATP), and evidence-based evaluation. The transformation of vocational education through collaboration between stakeholders is expected to create an educational ecosystem that is responsive to industrial and technological changes. This article concludes that vocational schools must be able to become institutions that not only produce job-ready graduates, but also innovative and creative in creating new job opportunities.

Small-scale industries such as tofu and tempeh factories play a significant role in the local economy but often face serious issues such as workplace accidents. This study aims to describe the working conditions and their relation to unsafe acts by workers at the XYZ tofu and tempeh factory. A descriptive qualitative approach was used through direct observation and interviews with four workers. The findings show that a hot and noisy work environment, poor ventilation, and disorganized workspace affect workers’ behavior in carrying out tasks without using proper personal protective equipment (PPE). Unsafe work practices have become a common habit due to factors such as routine behavior, limited facilities, and demands for work efficiency. The study concludes that an unsupportive work environment is directly associated with the increase in unsafe behavior. Therefore, efforts are needed to improve the working environment, including ventilation, workspace layout, and adequate provision of PPE, as well as to increase workers’ awareness of occupational health and safety through regular training and outreach. These measures are essential to foster a safe and healthy work culture in small-scale industrial settings.

This study aims to analyze the process of planning, recruitment, and placement of Human Resources (HR) at Saudara Jaya Tofu Factory. The availability of quality HR is a crucial factor in supporting operational effectiveness and achieving organizational goals, especially in small-scale manufacturing industries such as tofu factories. The research methods used are in-depth interviews with owners/managers and key employees, and direct observation of daily activities related to HR management in the factory environment. The results of the study indicate that the HR planning process at Saudara Jaya Tofu Factory tends to be informal and based on immediate needs, not long-term projections. Recruitment is mostly done through recommendations from existing employees or word of mouth in the surrounding environment, with selection criteria that focus on work experience and willingness to learn. Employee placement is done flexibly, adjusting to daily production needs and observed individual abilities. Nevertheless, it was found that this informal approach was quite effective in meeting the operational needs of Saudara Jaya Tofu Factory, considering the relatively simple scale of the business and characteristics of the work.

Industrial waste management is a crucial aspect of maintaining environmental sustainability and the health of communities around industrial areas. This study aims to empower the community through education on industrial waste management at Jordan Bakery Factory in Kendari, Southeast Sulawesi. The methods used were participatory observation and interviews with the waste management staff at the factory. The results of the community service show that the factory has implemented a good system for managing liquid and solid waste, including a liquid waste filtration process and economic utilization of solid waste. In addition, the service team also prepared educational materials in the form of pamphlets containing information about types of waste, proper management methods, and the environmental impact of waste. This education is expected to increase awareness and participation among the community and factory workers in responsible waste management. This study contributes positively to environmentally friendly and sustainable industrial waste management in the Kendari area

Degenerative diseases such as hypertension and diabetes mellitus are increasingly prevalent among both productive-age and elderly populations, including industrial workers. This community service activity aimed to conduct early detection and provide health education related to hypertension and diabetes among workers at Pabrik Wajan Matahari, Cikoneng Subdistrict, Ciamis Regency. The methods included physical examinations (blood pressure and blood glucose) and personalized counseling based on the examination results. The activity involved 30 active worker participants. Results revealed that 66.7% had a history of hypertension and 96.7% had a history of diabetes mellitus. These findings indicate a high prevalence of degenerative diseases among workers and underscore the importance of continuous promotive-preventive interventions in the workplace. Follow-up efforts should include routine screenings, healthy lifestyle education, and cross-sector collaboration to reduce the risk of non-communicable diseases among industrial workers.

This community service activity aimed to increase the knowledge and awareness of informal sector sandal craftsmen regarding hypertension through education and blood pressure screening. The target group consisted of 17 workers at Sandal Factory X in Tasikmalaya City. The methods used included health education using interactive poster media and blood pressure screening with a digital sphygmomanometer. The results showed that most workers (94.1%) had elevated blood pressure: 41.2% pre-hypertension, 41.2% stage 1 hypertension, and 11.8% stage 2 hypertension. Only 5.9% had normal blood pressure. This activity effectively raised participants’ awareness of the importance of early detection of hypertension. The workers responded positively and showed enthusiasm in participating. These findings highlight the importance of promotive and preventive interventions for informal sector workers who are often underserved in healthcare access.

Hygiene and food sanitation are crucial practices for any business that produces food products. The implementation of hygiene and sanitation in food factories is essential, as it significantly impacts the health of consumers, workers, and the overall development of the company. Consumers tend to prefer safe, clean, and healthy products. Observations conducted at a cracker factory located in Setiajaya Village, Cibeureum District, Tasikmalaya City revealed that the application of food hygiene and sanitation was not fully implemented. Consequently, a series of educational activities were organized to emphasize the importance of hygiene and sanitation in the cracker production process. The aim of these activities was to enhance workers' awareness and compliance with food hygiene and sanitation practices. Direct engagement with workers was employed through educational posters based on the H.I.G.I.E.N.I.S. approach. The educational initiative was met with enthusiasm from the workers, which is expected to improve their understanding of hygiene and sanitation practices in the cracker factory. This initiative highlights the necessity for ongoing education to maintain food safety standards and protect consumer health.

Handwashing with soap is a fundamental sanitation practice proven effective in preventing the spread of various infectious diseases. In the workplace, particularly in the food industry, the implementation of handwashing with soap is essential to protect workers’ health and ensure product quality and safety. Observations at the Kahiji Snack factory in Tasikmalaya City indicated that the practice of handwashing with soap remains relatively low. To address this issue, counseling sessions and the installation of educational posters were conducted to enhance workers’ knowledge and awareness of clean and healthy behavior in the workplace. The methods used included an initial survey, interviews, educational sessions, and the distribution of posters and hand soap. The Wilcoxon test results showed a significant improvement in workers' knowledge, with an average post-test score of 9.86 compared to the pre-test score of 6.57 (p = 0.041).

Post-harvest handling of fish requires an effective cold chain system, including the availability of ice factories, to preserve the quality and freshness of catches. The presence of an ice factory enables fishermen to bring ice during fishing trips, ensuring the catch remains safe for consumption. The planning of a portable mini ice factory in Ciwaru Village, located within the Ciletuh National Geopark, aims to maintain fish quality along the southern coast of West Java. Although several ice factories exist in Sukabumi Regency, their availability at fish landing sites such as the Ciwaru Fish Auction Place (TPI) remains insufficient. According to the Regulation of the Minister of Marine Affairs and Fisheries No. 2 of 2021, assistance for ice factory construction is provided to fishermen groups following a feasibility study submission. This community service project aims to assist fishermen cooperatives in improving cold chain management and preparing a feasibility study for ice factory development. Key issues identified include limited human resource competence, hygiene and sanitation challenges, feasibility study preparation, and internal communication enhancement within cooperatives. Solutions are implemented through training programs, cold chain method applications, feasibility analysis for mini ice factories, and the development of an information system for fishermen. The planned ice factory unit has a capacity of 1 ton per 8-hour cycle, supported by three freshwater wells near the site. Economic analysis reveals an NPV of Rp1,170,676,141, an IRR of 10.91%, and a Net B/C Ratio of 1.64, with a BEP at 311 tons/year, well below the installed capacity of 788 tons/year, confirming its economic viability. The resulting feasibility study will serve as the basis for applying for government assistance, complemented by scientific publications, national media coverage, video documentation, and intellectual property registration.

The sustainable management of marine ecosystems and fishery resources is a primary goal of the SDGs (Goal 14). Supporting this objective requires the availability of a cold chain network, including ice factories, to preserve the quality and freshness of fish catches. In the southern coastal area of Sukabumi, particularly Ciwaru Village within the Ciletuh National Geopark, the availability of ice factories remains insufficient. Small fishing vessels (<5 GT) in this area require approximately 6 tons of ice per month. This study aims to design the production capacity of a portable mini ice factory to meet the local ice demand. By considering seasonal patterns, fishing volumes, and fluctuating ice needs, the factory is designed to produce around 788–798 tons of ice per year, with an ice storage capacity of 2 tons. The design utilizes 12 kg ice blocks, adjusted to the vessel sizes commonly used by local fishermen employing one-day fishing methods. The planning results indicate that the establishment of this mini ice factory can address the ice supply shortage in Ciwaru, support the maintenance of fish quality, and enhance the economic value of fishermen’s catches.

As a result of rapid technological progress, increased competition, and the global opening of markets, local markets have been flooded with a large number of foreign products of superior quality compared to local products. This has exposed Iraqi economic units to numerous pressures for various reasons, most notably the high cost of their products and the low quality of their products. This requires these units to seek solutions that lead to the provision of a high-quality product capable of competing with foreign products in terms of price and quality, thereby achieving customer satisfaction. Therefore, the research aims to integrate the two techniques of Attribute Based Costing and process reengineering and to demonstrate their role in improving product quality. The researcher reached a set of conclusions, the most important of which are The weakness of the costing system applied at the research sample factory, its failure to accurately monitor and identify cost elements throughout the product lifecycle, and the management's lack of interest and awareness in implementing contemporary costing techniques and their role in improving the quality of its products, thus ensuring their sustainability. The integration of specifications-based costing with process reengineering technology has added substantial improvements to product specifications, aligning them with customer requirements and needs, and leading to improved product quality.

This research built a simulation model of the cans line mobilization process yogurt in the Mosul dairy factory to see average waiting time per can and the average number of cans that remain in the queue before the filling process. Where the model was built using Microsoft Excel and queuing model used for this study is the kind of M/M/1: (FeFs,00,00). The results are that the time of waiting for each packet in the queue about (17) minutes and the average number of cans in the queue is (206) can of the total cans (1440 packqge) for that day.    

Iodine deficiency remains a major health issue, especially in highland regions like Cisukadana Village, leading to an increased risk of goiter that affects metabolism and growth. This study explores an alternative method to improve iodine intake through the use of factory ash waste in salted egg processing. Factory ash waste is known to contain microelements such as iodine, calcium, and magnesium, which can enhance the nutritional value of salted eggs. The research consisted of three stages: community counseling on iodine importance, practical training on making salted eggs using a salt and ash mixture, and product distribution for evaluation. Eggs were soaked in a brine solution mixed with ash waste for 8–10 days to ensure iodine absorption. The results showed that this method increased iodine content in the eggs, extended shelf life, and improved texture and taste. The program positively impacted the community in health (goiter prevention), social (community involvement and student participation), and economic (potential new business using local resources) aspects. This innovation demonstrates a sustainable approach to enhancing iodine intake while reducing industrial waste impact.

This research explores the combined effects of content marketing and brand experience on customer response, a relationship that has not been extensively studied in previous research. The study highlights the significance of customer service as a key determinant of business success, emphasizing that when customers feel valued and receive prompt responses from a company, their satisfaction, loyalty, and willingness to engage with the brand increase. The research was conducted on a sample of customers from the General Company for Southern Cement, specifically the Kufa Cement Factory. The study focused on Ordinary Portland Cement and sulfate-resistant cement. A total of 85 questionnaire forms were distributed, with 80 valid responses collected for statistical analysis.The findings indicate that both content marketing and brand experience play a crucial role in enhancing customer communication and service quality. Effective content marketing strategies contribute to better training for customer support teams, ensuring a more responsive and engaging interaction with customers. Furthermore, improving communication channels and response speed positively impacts customer satisfaction. By adopting content marketing strategies and leveraging brand experience, businesses can enhance customer engagement, strengthen relationships, and ultimately achieve their organizational goals.The research recommends integrating content marketing into business operations to build long-term customer relationships and improve brand reputation. Additionally, companies should establish a dedicated internal department for marketing, ensuring that content marketing efforts are credible, relevant, and engaging. By creating meaningful and interactive content, businesses can attract and retain customers, fostering brand loyalty and trust over time.

PT.PP London Sumatra Indonesia Tbk combines the objectives of occupational safety and health into the management system at all levels of the company.  Management is responsible for preventing injuries and diseases due to work.  PT.PP London Sumatra Indonesia Tbk has succeeded in implementing an occupational safety and health management system to minimize work accidents.  The occupational safety and health management system program has been established in oil palm factory in the form of recruitment, education and training, counseling, use of personal protective equipment and appreciation.  Evaluation of the P2K3 work program on K3 policy can produce results, namely the acquisition of zero accident in the palm oil mill environment, in the factory environment there are no work accidents that cause loss of employee working days.  The influence and application of SMK3 can be proven from the lack of work accidents in the palm oil mill environment, and several awards are obtained about occupational safety.  PT.  PP London Sumatra Indonesia, Tbk was given a zero accident award for its achievements in implementing the Occupational Safety and Health Program (K3) so as to reach 2,596,288 working hours of people without work accidents, starting from January 1, 2012 to March 31  2016. Then won a gold flag award in SMK3 in Begerpang POM in 2009 and 2012. In the framework of implementing Government No. 50 of 2012 concerning the application of SMK3 in the workplace.

Globalization affects the fast-moving aspects of industrialization both at the central and regional levels, accompanied by the dynamics of the development process. Lakardowo Village is one of the villages in Mojokerto Regency, East Java Province. In this village there is a hazardous and toxic waste processing industry managed by PT.PRIA which was established based on the recommendation of the Mojokerto Regent Decree in 2017. The licensing for this environmental permit has had a negative impact, namely conflict between the Lakardowo village community and the company, the Mojokerto district government, and the pro-company community. In addition, another impact of this waste treatment activity is the source of water pollution and disease in the communities living in the factory area. This article attempts to analyze the chronological sequence and forms of conflict as well as the factors that cause conflict in Lakardowo village. The research method in this article is qualitative research. The findings in the field show that the conflict has occurred for many years and experienced various dynamics of conflict forms both horizontally and vertically.

Industrial development, especially the cement sector, contributes significantly to economic progress, but also poses environmental challenges. This study aims to analyze the influence of collaboration management and leadership on employee personal commitment at the PT SBA Aceh Besar Cement Factory. The research method used was a survey with a questionnaire distributed to 127 respondents. The results of the analysis showed that collaboration management had a significant influence on personal commitment, while leadership did not show a significant influence. This finding emphasizes the importance of collaboration management in increasing employee commitment, which in turn can support operational sustainability and corporate social responsibility. This study recommends increasing collaboration training and developing leadership styles that support collaboration to increase employee personal commitment.

A factory is an industrial building that designed for processing raw materials into products, such as Light Weight Brick Factory that produce light weight brick and other products. The construction of a Lightweight Brick Factory plays a significant role in fostering regional economic development. However, the construction process for this factory has faced several issues leading to delays. This study focuses on the delays encountered in the lightweight brick factory construction project in Lamongan, which had a planned completion timeline of 15 weeks and a contract value of IDR 1,835,474,186. By week 10, the project was delayed by -42.73%, followed by delays of -42.66% in week 11, -44.84% in week 12, -48.08% in week 13, -46.18% in week 14, and -44.68% in week 15 compared to the planned schedule. The project cost performance index (CPI) of 1.32 shows that the actual project costs are smaller than budgeted, The primary factor contributing to the delay was attributed to the contractor or vendor, who faced cash flow issues due to other ongoing challenges.

Factory is an Industrial Building that processing raw material. This Light Weight Brick Factory Constructions will help the region to develop their economies further. In this case, the Lightweight Brick Factory Constructions have several problem that cause construction delays. This research was carried out because of delays in the lightweight brick factory construction project in Lamongan which was scheduled for completion in the 15th week with a contract value of IDR 1,835,474,186. in week 10 there was a delay of - 42.73%, week 11 there was a delay of - 42.66%, week 12 there was a delay of - 44.84%, week 13 there was a delay of - 48.08%, week 14 have a delay of -46.18%, and week 15 have a delay of -44.68% from the planned schedule. The results of the research analysis of the project Schedule Performance Index (SPI) at the 15th week of review were 0.55, indicating that the project was have a delays. These results show that the project was 11 weeks late out of the planned 16 weeks. The factor that made the project late in completion was the contractor or vendor because there were other problems that created a lack of cash flow