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This study aims to determine the cost of production for Sa'dan woven fabric using two cost calculation methods, namely full costing and variable costing. These methods are applied to analyze the cost differences involved in the production process. Data were collected through observation and direct interviews with the weavers. Based on the research findings, the cost of production per sheet of woven fabric using the full costing method is Rp 316,800, which includes the costs of raw materials, labor, and production overheads. In contrast, the calculation using the variable costing method results in a lower production cost, amounting to Rp 314,690. Additionally, the uncertainty in the production quantity also affects the cost incurred. The higher the production quantity, the greater the cost incurred, which impacts the setting of selling prices and the desired profit by the weaver. Therefore, it is important for the weavers to consider efficiency in production planning in order to optimize costs and maximize profits. By understanding the differences between these two methods, the weavers are expected to make more accurate pricing decisions based on the current production conditions, ensuring better business sustainability.  

Micro, small, and medium enterprises (MSMEs) play a strategic role in growing the local economy and creating jobs. However, many MSMEs still face problems in financial recording and managing production costs. Rempeyek Bu Ning MSME experienced this problem because unstructured financial records made it difficult for business owners to monitor cash flow, calculate profits, and determine selling prices in line with production costs. The purpose of this community service activity is to improve the financial management capabilities of MSMEs by helping them record their finances correctly and calculate production costs. Micro, small, and medium enterprises (MSMEs) play a strategic role in growing the local economy and creating jobs. However, many MSMEs still face problems in financial recording and managing production costs. Rempeyek Bu Ning MSME experiences this problem because unstructured financial records make it difficult for business owners to monitor cash flow, calculate profits, and determine selling prices that are in line with production costs. The purpose of this community service activity is to improve the financial management capabilities of MSMEs by helping them record their finances correctly and calculate production costs.  

Penelitian ini bertujuan untuk mengkaji peran simbol keagamaan dalam merefleksikan maupun menutupi kesenjangan kelas sosial di masyarakat perkotaan, dengan menggunakan perspektif teori Karl Marx mengenai agama sebagai ideologi dan alat legitimasi kekuasaan. Metode yang digunakan adalah penelitian kualitatif dengan pendekatan studi kasus, melalui wawancara semi-struktural terhadap warga kota dari kelas sosial menengah ke atas dan kelas menengah ke bawah, serta tokoh agama setempat. Data dianalisis dengan teknik analisis tematik untuk melihat pola relasi antara simbol agama, posisi kelas, dan akses terhadap kekuasaan sosial-ekonomi. Hasil penelitian menunjukkan bahwa simbol agama kerap digunakan oleh kelas atas sebagai sarana pembentukan citra, legitimasi status, dan penguatan struktur sosial, sedangkan bagi kelas bawah agama berfungsi sebagai sumber harapan dan solidaritas sosial, namun tidak selalu membuka akses terhadap mobilitas ekonomi. Secara umum, agama dapat berfungsi ganda: menjadi media pemersatu sosial sekaligus cermin ketimpangan kelas yang tersembunyi dalam praktik keagamaan sehari-hari. Penelitian ini menegaskan pentingnya membaca agama tidak hanya secara teologis, tetapi juga sebagai fenomena sosial yang berkaitan dengan produksi makna, kekuasaan, dan distribusi sumber daya.

This research is motivated by the existence of factors that influence employee performance in a company. The aim of this study is to determine the influence of extrinsic motivation, self-efficacy, and work-life balance on the performance in the 12-cigarette production employees at PT Praoe Lajar Semarang. The population in this study was 120 employees in the 12-cigarette production department at PT Praoe Lajar Semarang. The sample used was purposive sampling, with 60 respondents. The instrument used was a questionnaire and the measurement used a likert scale. The test tool used was SPSS Version 26. Data analysis methods included validity testing, reliability testing, respondent description analysis, multiple linear regression, classical assumption testing, t-test, and coefficient of determination testing. The results indicate that extrinsic motivation has a positive and significant effect on employee performance, indicating that employees are motivated by external influences to improve their performance. Self-efficacy has a positive and significant effect on employee performance, indicating that employees are satisfied with their ability to improve their performance. Work life balance has a positive and significant effect on employee performance, meaning that the higher the work life balance of employees, the better their performance will be.

One of the factors that causes a company to grow is because of the maximum income or profit obtained. When raw material prices rise or there is an increase in labor and overhead costs , the company must incur higher costs to produce products. If this condition s not balanced with selling price adjustments, the profit margin will narrow and net profit will decrease. Net profit is a key indicator that reflects ai company's financial performance. Profit is a basic and important position of the financial overview that has various uses in various contexts, the definition of profit itself is the difference between expenses and income. The effect of production and sales costs on net profit at PT Unilever Indonesia Tbk during the period 2015 to 2022 reflects the complex phenomena faced by the company in carrying out its operations. During this period, PT Unilever faced various challenges organiting from market conditions, changes in rai material prices, and fluctuating consumer demand. The results of this study indicate that: (1) Production costs partially do not have ai significant effect on net profit, this is evidenced by ai significance value of 0.363 > 0.05. (2) Sales partally have ai significant effect on net profit, this is proven by ai significance value of 0.035 < 0.05. (3) Production and sales costs simultaneously haive ai significant effect on net profit, this is proven by ai significance value of 0.000 < 0.05. (4) The influence of the independent variables of production and sales costs on the dependent variable of net profit is 89.3%, while the remaining 10.7% is influenced by other factors outside this reseairch model.

Wilayah pesisir seperti Kabupaten Fakfak menghadapi keterbatasan dalam ketersediaan es balok yang dibutuhkan untuk menjaga mutu hasil tangkapan laut. Ketergantungan pada listrik PLN dan mahalnya biaya operasional genset menyebabkan akses terhadap es menjadi terbatas, sehingga ikan hasil tangkapan mudah mengalami penurunan kualitas. Kondisi ini berdampak langsung pada pendapatan nelayan serta efisiensi rantai pasok perikanan. Di lokasi implementasi telah tersedia dermaga yang ditingkatkan agar dapat menampung instalasi sistem mesin es balok dan PLTS dengan aman dan efisien. Untuk mengurangi kerugian tersebut, diperlukan penyediaan es balok yang lebih stabil dan tahan lama tanpa bergantung pada jaringan listrik konvensional. Solusi yang direkomendasikan adalah penggunaan mesin es balok berbasis tenaga surya yang memanfaatkan sistem pendinginan kompresor dan larutan brine. Manfaat dari sistem ini dirasakan oleh nelayan melalui ketersediaan es yang memiliki daya tahan lebih baik terhadap pencairan. Penggunaan energi terbarukan juga memungkinkan pengoperasian di lokasi terpencil dengan biaya operasional yang lebih rendah dalam jangka panjang. Agar sistem ini dapat berjalan secara optimal dan berkelanjutan, diperlukan dukungan teknis, pemeliharaan rutin, serta pengelolaan yang terorganisir dengan baik.

This study aims to analyze the production process, marketing strategies, and environmental impacts of sugarcane brown sugar agroindustry at the household scale, using the Haeruddin enterprise located in Latellang Village, Patimpeng District, Bone Regency as a case study. A descriptive qualitative approach was employed, with data collected through in-depth interviews, participatory observation, and document analysis. The results show that the enterprise manages approximately 50 hectares of sugarcane land with productivity ranging from 30–60 tons per hectare, which is below the national average. The production capacity reaches 1–2 tons of sugarcane per day, producing approximately 1 ton of brown sugar daily, and involves local labor in cultivation and processing activities. Marketing is conducted through direct sales and local distributors, with prices ranging from IDR 8,000–10,000 per kilogram, without the use of digital promotion or modern retail channels. From an environmental perspective, the production process generates solid, liquid, and gaseous waste; however, solid waste in the form of bagasse is reused as fuel, while liquid waste and combustion residues are only partially managed. These findings indicate that while the enterprise contributes to employment and the local rural economy, improvements in production efficiency, marketing strategies, and environmental management are required to enhance competitiveness and sustainability. This study provides practical insights for the development of sustainable household-scale sugarcane brown sugar agroindustries in rural areas.

This study aims to analyze the bread production system of UMKM Roti D’One using the Input–Process–Output (IPO) approach and to identify product defects through the application of the Seven Tools of quality control. Data were obtained through interviews, field observations, and production recording. The IPO analysis shows that the production process is carried out manually and relies heavily on worker skills and household-scale equipment. Based on the checksheet, two dominant types of defects were identified—non-soft texture and uneven color—resulting in 30 defective products out of 1,400 breads produced in one week. The Pareto analysis indicates that texture defects contribute the largest portion (56.7%) of total defects. Meanwhile, the fishbone diagram reveals that the main causes originate from raw material inconsistency, equipment limitations, variations in worker skills, and manual production methods. This study suggests improvements related to raw material standards, production consistency, and worker training to reduce defects and enhance the overall quality of Roti D’One products.

Dalam penelitian ini penulis dapat menyimpulkan bahwa. Penelitian ini merumuskan masalah tentang bagaimana pelatihan memengaruhi produktivitas karyawan. Bagaimana penilaian kinerja memengaruhi produktivitas karyawan dan dampak pelatihan dan penilaian kinerja terhadap produktivitas karyawan. Penelitian ini bertujuan untuk menguji dampak pelatihan terhadap produktivitas karyawan di PT BGR Logistik Medan. Untuk menguji dampak sistem penilaian kinerja terhadap produktivitas karyawan. Untuk menguji dampak pelatihan dan sistem evaluasi kinerja terhadap produktivitas karyawan. Sampel penelitian terdiri dari 58 karyawan. Penelitian ini menggunakan analisis deskriptif dan analisis regresi linier berganda sebagai pendekatan analisis datanya. Hasil penelitian ini menunjukkan bahwa pelatihan berpengaruh positif terhadap produktivitas, bahwa Penilaian Kinerja berpengaruh positif terhadap produksi, dan bahwa pelatihan dan Penilaian Kinerja secara bersama-sama memiliki dampak positif terhadap produktivitas.

This study aims to analyze production levels and identify leading vegetable commodities in Rejang Lebong Regency during the period of 2023–2024. The data used is secondary data sourced from the Rejang Lebong Regency Agriculture Office and empirical calculations based on Location Quotient (LQ) analysis. The results show that the total vegetable production in Rejang Lebong Regency in 2023 reached 3,451,596 quintals and decreased to 3,198,925 quintals in 2024. The commodities with the highest average production were cabbage (647,021 quintals), eggplant (646,994.5 quintals), and carrots (339,041.5 quintals), while the lowest production was found in kale and long beans. LQ analysis shows that there are eight leading commodities (LQ > 1), namely spring onions, green beans, cauliflower, potatoes, cabbage, mustard greens, carrots, and large chilies, most of which are highly competitive highland crops. The results of this study confirm that Rejang Lebong Regency has strong potential as a horticultural center in Bengkulu Province. Therefore, a commodity-based agricultural development strategy is needed that is oriented towards increasing productivity, added value, and the region's competitiveness in a sustainable manner.

Program pengabdian ini menjawab kesenjangan kapasitas UMKM di Desa Plelen sebagai desa penyangga Kawasan Industri Terpadu Batang (KITB), khususnya pada aspek kualitas produk, keterampilan manajerial, dan kelembagaan ekonomi masyarakat. Tujuan utama kegiatan adalah meningkatkan kesiapan UMKM dalam memanfaatkan peluang ekonomi industri melalui: (1) peningkatan kualitas produk dan kemasan; (2) pelatihan manajemen usaha dan penyusunan business plan; serta (3) fasilitasi pembentukan Koperasi Merah Putih sebagai wadah ekonomi kolektif. Pendekatan Pembelajaran Berbasis Partisipatif diterapkan untuk memastikan keterlibatan masyarakat dalam seluruh tahapan program. Hasil pendampingan menunjukkan peningkatan signifikan pada diversifikasi produk, standar higienitas produksi, literasi bisnis, serta terbentuknya koperasi yang berfungsi mendukung pemasaran dan keberlanjutan usaha. Dengan demikian, model pemberdayaan terintegrasi yang menguatkan aspek teknis, manajerial, dan kelembagaan terbukti efektif dalam mempersiapkan desa penyangga menuju transformasi sosial-ekonomi yang inklusif dan adaptif terhadap industrialisasi.

Abstract. This study aims to analyze the effect of four-wheeled vehicle production and imports on the unemployment rate in West Java Province during the 2016–2023 period. The background of the study stems from the fluctuating conditions of vehicle production and imports, as well as West Java's unemployment rate, which tends to be higher than the national average. The study employed a quantitative approach with secondary data obtained from Statistics Indonesia (BPS) and the Indonesian Association of Indonesian Automotive Manufacturers (GAIKINDO). The analytical method used was multiple linear regression to determine the simultaneous and partial effects between variables. The results show that four-wheeled vehicle production and imports simultaneously have a significant effect on the unemployment rate. Partially, four-wheeled vehicle production has a significant negative effect, meaning that increased production can reduce the unemployment rate in West Java. Conversely, four-wheeled vehicle imports have no significant effect on the unemployment rate, so increased imports do not directly affect labor absorption. The coefficient of determination of 83.4% indicates that production and imports contribute significantly to explaining variations in the unemployment rate. These research findings emphasize the importance of strengthening the automotive industry sector as a strategy to reduce unemployment in West Java.

This study aims to assess the growth rate of harvested area and rice production in Bengkulu Province during the 2019–2024 period and to examine spatial variation across districts as a basis for regional agricultural policy planning. The data used are secondary, consisting of a series of spatial and temporal data on harvested area and rice production; the analysis method includes calculating the compound annual growth rate (CAGR) for each indicator and examining temporal and spatial patterns across districts. The analysis results indicate a negative growth rate in the rice sector, with a relatively larger contraction in harvested area compared to production, accompanied by fluctuations and differences between years, indicating heterogeneity in agricultural performance at the district level. These findings have clear policy implications: the need for agricultural land protection measures, improvement and maintenance of irrigation infrastructure, increased farmer access to technology and markets, and the implementation of indicator-based growth rate monitoring to determine intervention priorities. To strengthen the policy base, recommended further research includes field verification and combined (quantitative-qualitative) studies to identify local factors driving the observed trends and fluctuations.

The purpose of this study is to analyze the influence of production, exports and investment on the GDP of the Manufacturing Sector in Indonesia. This study uses a descriptive quantitative approach with time series data 2017-2024, the data used is secondary data taken by GAIKINDO (Association of Indonesian Automotive Industries) and the National Statistics Agency with multiple linear regression analysis techniques interpreted using Eviews 13. The results of the T-test study on the production, export and investment variables have no significant effect. However, the results of the F-test of the production, export and investment variables have a simultaneous effect on the GDP of the Indonesian Manufacturing Sector. From the results of the determinant test (R2) the independent variable is 85%, while the remaining 15% is influenced by other variables from this study.

Industri portal lowongan kerja daring mengalami persaingan ketat, menuntut platform seperti Toploker.com untuk membangun brand awareness yang kuat, di mana iklan video menjadi strategi promosi yang sangat efektif. Namun, produksi video konvensional menghadapi kendala biaya tinggi dan waktu pengerjaan yang lama. Kecerdasan Buatan (AI) menawarkan solusi dengan mengotomasi produksi konten, mulai dari penyusunan naskah hingga personalisasi audio-visual. Penelitian empiris menunjukkan bahwa iklan video berbasis AI dapat meningkatkan tingkat engagement hingga 6–9 persen poin lebih tinggi dibandingkan iklan baseline dan meningkatkan efektivitas persuasi hingga 12,5% lebih tinggi dalam hal ekspektasi pendapatan. Untuk memastikan proses pengembangan konten video promosi yang menarik, efisien, dan relevan bagi audiens digital Generasi Z, penelitian ini mengadopsi kerangka kerja Multimedia Development Life Cycle (MDLC), yang mencakup tahap Konsep, Perancangan, Pengumpulan Bahan, Produksi, Pengujian, dan Distribusi. Tujuannya adalah merancang panduan teknis yang terstruktur untuk mengintegrasikan alat AI modern (seperti CapCut, Suno AI, dan Freepik AI) demi mengoptimalkan kualitas dan efisiensi produksi konten.

The study aims to improve the passion fruit syrup production system at Harisma Home Industry, which has been hindered by an inefficient facility layout and complicated raw material flow. These issues lead to longer processing time, higher operator workload, and reduced production capacity. To solve this, the research uses the Activity Relationship Chart (ARC) and Total Closeness Rating (TCR) to evaluate and redesign the layout. TCR results show that the Raw Material Warehouse has the highest priority with a score of 119, requiring an Absolutely Important (A) relationship with the Production Room. The Parking Area and Waiting Room also fall into the Absolutely Important category, as they support smooth movements of materials and visitors. Meanwhile, the Toilet has a Very Important (E) relationship with the Waiting Room due to comfort and accessibility needs. Based on these proximity requirements, a new layout was designed by placing the Raw Material Warehouse next to the Production Room to create a faster and more efficient material flow. Other facilities were rearranged to minimize unnecessary movement. This new layout is expected to streamline processes, reduce congestion, and enhance overall capacity and operational performance.

This study aims to analyze the effectiveness of natural resource management, particularly water and soil, in increasing agricultural production in Sampali Village, Percut Sei Tuan District, Deli Serdang Regency. The research approach used was descriptive qualitative through field observations, in-depth interviews with farmers and village officials, and documentation studies from relevant agencies. The results indicate that the irrigation system in Sampali Village is not operating effectively, characterized by shallowing of canals, damaged irrigation walls, and blockages that cause uneven water distribution. This condition has a significant impact on crop yields, with a difference in production between upstream and downstream areas reaching 1.9 tons/ha. Furthermore, soil quality has also declined due to the excessive use of chemical fertilizers, as indicated by a soil pH that tends to be acidic (5.4–6.0), low organic matter content (1.2–1.8%), and decreased soil biological activity. Factors influencing the effectiveness of water and soil management include technical, environmental, socio-economic, and institutional aspects. This study concludes that natural resource management in Sampali Village is still suboptimal, necessitating improvements to irrigation infrastructure, increased use of organic fertilizers, and institutional strengthening and farmer mentoring. These efforts are expected to support sustainable agricultural productivity gains.  

Muaro Jambi Regency is one of the main centers of smallholder oil palm plantations that plays an important role in the economy of Jambi Province through its contribution to crude palm oil (CPO) exports and tax revenues. This study aims to analyze farmer characteristics and the effects of land area (X1), plant age (X2), forest and land fire impacts (X3), labor (X4), and fertilizer use (X5) on the production of fresh fruit bunches (FFB) of smallholder oil palm in Kumpeh District. This study used a descriptive quantitative approach with primary data collected through a survey of 139 respondents and analyzed using multiple linear regression with the help of SPSS version 25. The results show that the average characteristics of farmers include an age of 44 years, an average of 2 dependents, land area of 2 hectares, plant age of 10 years, high fire impact scores, labor use of 2 workers, fertilizer use of 1,120 kg, and production of 20,000 kg. The regression results indicate that land area, plant age, and fertilizer use have a significant effect on production, while labor and forest and land fires do not have a significant effect on smallholder oil palm production.

Production quantity planning is a crucial component in the bottled water industry (AMDK) to ensure that consumer demand is met efficiently. Inaccuracies in determining the amount of production can lead to overproduction and supply shortages, which ultimately leads to increased operational costs and decreased customer satisfaction. This study applies the Sugeno fuzzy logic method to predict the amount of production based on two main variables, namely weekly demand and raw material stock. The analysis stages include the fuzzification process, the preparation of the rule base, inference using the zero-order Sugeno method, and defuzzification using the Weighted Average (WA) method. The data used is synthetic data that represents the operational conditions of the medium-scale bottled water industry. The results show that the Sugeno fuzzy system is able to produce production predictions that are adaptive and responsive to fluctuations in demand and stock availability. This model provides consistent and stable output, so it can help companies in determining the optimal production amount. These findings confirm that Sugino's fuzzy approach can be an effective decision support tool in bottled water production management, especially in the face of uncertainty and variability in market demand.

Kejadian balita stunting di kelurahan Bulakan masih sangat tinggi yaitu sekitar 11%. Penyebab stunting salah satu adalah kurangnya asupan gizi. Tanaman kelor adalah salah satu tanaman bernilai gizi tinggi yang dapat digunakan untuk mencegah stunting. Namun masyarakat belum memanfaatkan tanaman tersebut secara optimal. Tujuan pengabdian ini untuk memberdayakan masyarakat kelurahan Bulakan dalam pencegahan stunting melalui produksi olahan makanan berbasis kelor dan budidayanya. Metode pengabdian berupa penyuluhan serta pelatihan pembuatan olahan makanan berbasis daun kelor dan budidaya tanaman kelor. Hasil dari kegiatan ini adalah budidaya tanaman kelor, pembuatan produk olahan makanan berbasis daun kelor pada kader PKK Kelurahan Bulakan serta pemberian makanan berbasis kelor pada balita stunting. Hasil survei yang dilakukan bahwa mitra puas terhadap kegiatan dan ada peningkatan pengetahuan.