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Ali Atta Obaid

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to examine the impact of integrating cleaner production practices with green supply chain technologies as a comprehensive approach to achieving environmental sustainability. The study highlights that cleaner production and green supply chain management represent advanced, innovative strategies that have emerged as a response to the growing environmental challenges caused by the rapid expansion and diversification of industrial activities. These technologies are not only environmentally oriented but also carry significant economic implications for organizations. The findings emphasize that adopting cleaner production involves minimizing waste generation, improving production efficiency, and ensuring that processes are designed to have minimal adverse effects on the environment. On the other hand, green supply chain technologies focus on integrating environmental thinking into every stage of the supply chain—ranging from product design, material sourcing, and manufacturing processes to logistics, product delivery, and end-of-life management. The study concludes that the synergy between these two approaches provides multiple benefits. From an environmental perspective, they contribute to reducing carbon emissions, particularly from fuel-powered machinery and transportation systems. They also promote the rational use of resources, including energy, water, and raw materials, thereby helping to preserve natural resources for future generations. From an economic perspective, their implementation leads to reduced operational costs by enhancing efficiency, decreasing waste disposal expenses, and optimizing resource usage. Furthermore, the integration of cleaner production and green supply chain technologies supports compliance with environmental regulations and enhances the corporate image of economic units, enabling them to gain competitive advantages in increasingly eco-conscious markets. Overall, the research affirms that these practices are essential tools for confronting and mitigating the environmental pollution challenges of modern industries, while simultaneously fostering sustainable economic growth and long-term environmental protection.

Ayu Kartini Parawansa; Aslam, Annisa Paramaswary; Kalla, Rastina

Jurnal Riset Rumpun Ilmu Tanaman 2025 Pusat riset dan Inovasi Nasional

Cocoa farming is one of the plantation subsectors that plays a strategic role in Indonesia’s economy, as it contributes to increasing farmers’ income, national exports, and the development of the chocolate processing industry. Indonesia is recognized as one of the world’s largest cocoa producers, with major production areas located in Sulawesi, particularly South Sulawesi, Central Sulawesi, and Southeast Sulawesi. However, the sustainability of cocoa farming still faces various challenges, such as low crop productivity, the use of low-quality seedlings, suboptimal cultivation techniques, and the presence of pests and plant diseases. In addition, limited access to capital and the low level of farmers’ financial management skills also affect the sustainability of cocoa farming. Many farmers do not yet have proper farm financial record-keeping systems, making it difficult to manage production costs, cash flow, and farm capital planning. In this context, financial literacy becomes an important factor that can help farmers manage their farming activities more effectively and sustainably. This study aims to analyze the effect of financial literacy on the sustainability of cocoa farming and farmers’ welfare. The research employs a quantitative approach using a survey method involving 120 cocoa farmers in Sidenreng Rappang Regency (Sidrap), South Sulawesi. Data were collected through questionnaires and interviews and then analyzed using multiple linear regression analysis. The results indicate that financial literacy has a positive and significant effect on farm financial management and the sustainability of agricultural businesses. Farmers with higher levels of financial literacy tend to manage farm capital more effectively, maintain proper financial records, and improve farm productivity. Therefore, improving financial literacy can become

Suryani Suryani; Sulfiana Sulfiana; Syamsul Rahman; Helda Ibrahim

Jurnal Riset Rumpun Ilmu Tanaman 2025 Pusat riset dan Inovasi Nasional

Processing coconut into copra is an important strategy to increase value added and farmers’ income in rural areas. However, traditional copra processing businesses often face problems such as price fluctuations, high production costs, and limited understanding of business feasibility analysis. This study aims to analyze the value added and business feasibility of copra processing in Bone Regency, specifically in Tellusiattinge District, Ulo Village. The study was conducted from September to October 2025 using a descriptive method with qualitative and quantitative approaches. The research population consisted of 15 copra processing entrepreneurs, all of whom were selected as respondents using a census technique. Data were collected through interviews, observation, and documentation. Data analysis included production cost analysis, income analysis, value added analysis using the Hayami method, and business feasibility analysis using the Revenue Cost Ratio. The results showed that the average value added from processing coconut into copra was Rp2,100 per kilogram with a value added ratio of 37.5 percent, which falls into the medium category. The average Revenue Cost Ratio of 1.35 indicates that the copra processing business is feasible and profitable to operate. The findings imply that copra processing has the potential to increase farmers’ income and rural economic development, therefore requiring support in improving production efficiency and adopting better processing technologies to enhance value added.

Stevanness Sianto; I Komang Arthana; Herly M Oematan

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

This research aims to determine and compare the application of the full costing method and the variable costing method in calculating the cost of production to determine the selling price of pork sei at the Andalan Bistro, Kupang City. Data collection was carried out using observation, interviews and documentation methods. The data analysis technique used in this research is a comparative descriptive method. The comparative descriptive method is a research method that compares the determination of the cost of production, the cost of production of pork sei (Kg) and the selling price using the full costing method, variable costing method and according to the bistro. Based on the research results, the Andalan Bistro does not apply the full costing method or the variable method. costing in calculating the cost of production, Andalan Bistro uses a simple method of calculation and does not calculate all elements of production costs in calculating the cost of production. Andalan Bistro determines its selling price according to market prices. This can result in the profit that will be obtained not being as expected

Aguinalty Sofia Rante Allo; Sumange, La; Syamsinar Syamsinar

Jurnal Riset Rumpun Ilmu Tanaman 2025 Pusat riset dan Inovasi Nasional

Initial survey results show that consumers in the Makale region have specific preferences for tempeh packaging and quality, but business actors have not incorporated these preferences into their production and marketing strategies. This gap calls for an intervention to develop a strategy based on a systematic, contextual mapping of consumer preferences. Using a mixed methods approach with an explanatory sequential design, the study was conducted in two stages: first, quantitative data collection and analysis, followed by qualitative data collection and analysis to clarify and deepen the results. The study found that consumer preferences for Jeslyn tempeh are primarily influenced by sensory qualities (taste, texture, aroma), cleanliness, affordability, hygienic packaging, distribution ease, and promotion. The Likert scale analysis showed that most indicators had an average value above 4.20 (percentage index > 84%), indicating high to very high consumer satisfaction. Taste (mean 4.52; index 90.4%) and texture (mean 4.44; index 88.8%) were the most influential factors, followed by price and cleanliness. Consumer loyalty is built through consistent quality and emotional attachment to local products. Producers should maintain product quality, improve hygiene, introduce simple innovations, and use social media for cost-effective promotion.

Rr Yoppy Palupi Purbaningsih

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve the financial literacy of Micro, Small, and Medium Enterprises (MSMEs) through targeted training in calculating the Break Even Point (BEP) as a financial control tool. BEP, or break-even point, is the specific point at which total revenue equals total costs, allowing businesses to determine the minimum sales volume required to avoid losses. The activity was held in the Curug Tourism Village in Bogor Regency, with 27 MSMEs from various business sectors actively participating. The implementation method included outreach, training sessions, practical BEP calculations using participants' actual business data, and post-training mentoring to ensure long-term learning. The results of the activity demonstrated a significant improvement in participants' understanding of the BEP concept and its practical application in determining selling prices, production volumes, and cost control. Therefore, the application of BEP analysis is a crucial and effective strategy in supporting the sustainability and operational efficiency of MSME businesses.

Agus Supriono; Rofiu Sisil Annisa; Tiffany Rahma Abdillah; Rizky Yanuarti; Julian Adam Ridjal +1 more

Jurnal Riset Rumpun Ilmu Tanaman 2025 Pusat riset dan Inovasi Nasional

In line with this national rice productivity improvement strategy, the Situbondo Regency Government in East Java Province is actively participating in initiating the development of new superior rice varieties. In early 2023, Situbondo Regency released a new superior rice variety, the Bk Situbondo 01 Agritan Variety. This new rice variety was developed for the IP 400 program. In 2024, the cultivation of this superior rice variety, Bk Situbondo 01 Agritan, began in several villages, one of which was in Battal Village, Panji District, primarily by the Joyo Mulyo 3 Farmers Group. In this regard, it is deemed necessary to conduct research to determine the income and financial efficiency of the superior rice variety Bk Situbondo 01 Agritan. The results of the study indicate that financially the income is recorded as profitable and the farming is efficient. Financially, if it is calculated that there is a decrease in the amount of production and a decrease in production prices of up to 15%, as well as an increase in variable costs of up to 15%, assuming that other factors are considered constant, the new superior rice variety farming business Bk Situbondo 01 Agritan, recorded that the income is still profitable and the farming business is still efficient. It can also be seen that the factors: (a) decrease in the amount (quantity) of production, and (b) decrease in production prices, are relatively more sensitive in responding to the decrease in the level of income and efficiency of the farming business, when compared to the factor: (c) increase in variable costs of the farming business.

Jensi Norin Karapa; Muhammad Zaini; Rosyid Nurrohman

Jurnal Manajemen Bisnis Digital Terkini 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the application of information technology in improving the efficiency of supply chain management at JS Store Florist in Samarinda City. This study is motivated by the rapid development of information technology and its role in supporting supply chain management, especially for small-scale businesses. This study uses a qualitative descriptive method with data collection techniques through interviews, observation, document study, and literature study. Data analysis was conducted using the SWOT analysis method. The results showed that the use of information technology can improve supply chain management efficiency, as seen from the savings in operating costs of IDR 1,300,000 per month, or equivalent to 17.21%. This proves that the application of information technology at JS Store Florist is capable of improving the efficiency of supply chain management. The use of marketplaces, digital recording, and online ordering strategies has been proven to accelerate production and distribution, as well as providing recommendations for the development of a more integrated digital ordering system to strengthen competitiveness and business sustainability in the face of increasingly fierce competition in the florist business.

Rara Sriartati Redjeki; Eko Nurwahyudi; Purwatiningtyas Purwatiningtyas; Budi Hartono; Theresi Dwiati Wismarini

Jurnal Pengabdian dan Perubahan Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity stems from a core challenge faced by Micro, Small, and Medium Enterprises (MSMEs) in Semarang City: the difficulty in consistently producing high-quality promotional visual content, primarily due to budget constraints and the lack of professional design skills. This condition severely hampers their competitiveness in the digital marketplace. The main goal of this activity was to enhance the technical capability of MSME participants in using Gemini AI as a multimodal model to generate professional, ready-to-use visual assets, thereby achieving significant cost and time production efficiency. The solution offered was a hands-on training focusing on Prompt Engineering defined as the art of formulating detailed commands to control the AI's output. The activity was conducted through an intensive workshop and case study mentorship for 25 MSME actors. The evaluation results demonstrated a highly significant increase in competence. The participants' average cognitive score drastically rose from 48.5% on the pre-test to 87.9% on the post-test, proving the successful mastery of Prompt Engineering. Applied results showed that participants were able to produce product visual assets with an average quality of 87.5%. Participant satisfaction reached 95.0%, especially concerning the indicators of cost and time efficiency. This activity successfully democratized design, empowering MSMEs to be self-sufficient in content production, and tangibly strengthening their brand identity and competitiveness across digital platforms.

Salinding, Herlina; Yunus, Awaluddin; Mahmud, Musdalipa

Jurnal Riset Rumpun Ilmu Tanaman 2025 Pusat riset dan Inovasi Nasional

Dependence on chemical fertilizers has caused a decline in soil quality, groundwater contamination, and rising agricultural production costs due to unstable fertilizer prices. In recent years, frequent fertilizer crises have revealed the fragility of reliance on inorganic fertilizers within the national agricultural system. Hence, a transformation toward environmentally friendly and sustainable agriculture is urgently required. This study employed a scoring technique to analyze field observation data, which were narrated based on the written methodology. Respondents’ answers were categorized and classified according to their assumptions or opinions, with scores determined using a Likert scale. The Likert scale measures attitudes, opinions, and perceptions of individuals or groups regarding specific social phenomena. The results showed that key driving factors—such as affordable fertilizer prices, support from agricultural extension workers, and social encouragement from the community—achieved scores above 82%. This finding indicates that external conditions are quite favorable for promoting the use of organic fertilizers. However, major challenges remain, including the limited availability of organic fertilizers in the field and farmers’ long-standing dependency on chemical fertilizers. To address these challenges, it is essential to enhance the market availability of liquid organic fertilizers (POC) through collaboration between producers and farmer groups. Continuous technical assistance should be provided, including demonstration plots that display tangible improvements in rice yields using POC. Furthermore, government support in the form of targeted subsidies or special incentives for farmers transitioning to organic fertilizers is vital, while strengthening the role of farmer groups and agricultural extension workers as catalysts for the adoption of environmentally friendly innovations.

Hali Hali; Muhammad Aditya Saputra; Ganis Khairulysa Prasetiyo; Lina Marlina

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study explores the concept and practical implementation of halal production in Micro, Small, and Medium Enterprises (MSMEs) through the lens of Islamic economics. Employing a qualitative literature review approach, it synthesizes findings from previous studies on Islamic production theory, halal assurance systems, and the economic role of MSMEs in Indonesia. The analysis reveals that halal production encompasses not only compliance with Islamic jurisprudence but also ethical, environmental, and social dimensions, emphasizing justice, transparency, and sustainability in business operations. For MSMEs, adopting halal production practices can strengthen consumer confidence, improve competitiveness in both domestic and global markets, and contribute to national economic resilience. Nonetheless, challenges persist, including a limited understanding of halal standards among entrepreneurs, high certification costs, and inadequate access to institutional and governmental support. Addressing these issues requires an integrated strategy involving collaboration among policymakers, halal certification authorities, and MSME actors. This study concludes that empowering MSMEs through education, digital innovation, and regulatory reinforcement is vital to achieving a sustainable and inclusive halal economy aligned with the principles of Islamic ethics.

Julius Mahendra Sihombing; Surung Rafael Sihaloho; I Nyoman Satya Kumara; I Wayan Sukerayasa; Wayan Gede Ariastina

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

The increasing demand for electrical energy and the issue of climate change are driving the utilization of renewable energy, one of which is through Solar Power Plants (PLTS). The Province of Bali targets the development of PLTS of 108.2 MW, equivalent to 8.62% of the total solar energy potential of 1,254 MW by 2025. However, land limitations pose an obstacle to the construction of large-scale PLTS. Floating solar power plant design can be a solution to this issue. By utilizing 4,955.32 m² of water surface at the Telaga Tunjung Dam, the Floating Solar Power Plant at Telaga Tunjung Dam has a potential capacity of 141.4 kWp, using 280 Trina Solar modules of type TSM-DEG18MC.20(II) (505 Wp) combined with one SG110CX inverter with a capacity of 110 kW. The annual electricity production of the floating solar power plant, based on Helioscope software, is 201.1 MWh. The economic feasibility parameters used in this study include initial investment cost, Profitability Index (PI), and Payback Period (PP). The analysis results show that the 141.4 kWp floating solar power plant project at Telaga Tunjung Dam has an initial investment value of IDR 1,248,764,582, a PI of 1.26, and a PP of 3.91 years. Therefore, this project is considered economically feasible and contributes positively to reducing CO₂ emissions.

Ulva Roifatul Lailin; Wydha Mustika Maharani; Yusada Andri Hermawan

Ekspresi : Publikasi Kegiatan Pengabdian Indonesia 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This Community Service Programme was implemented to address the issues faced by Bank Sampah Anggrek's partners in Bendogerit Village, Blitar City. The main problems faced by the partners included limited variety of recycled products, simple waste processing techniques, and ineffective marketing strategies. Activities include socialisation, strengthening local partnerships, recycling training, and digital marketing assistance. As a result, members of the Waste Bank were able to create three new products: plant pots made from orange peels, carnival costumes made from fabric and plastic waste, and ecobrick furniture, and establish collaborations with two local businesses. The constraints of the Community Service Programme activities included limited production facilities, inconsistent participant attendance, low digital literacy, and competition with traditional waste collectors. This programme demonstrates that a waste bank-based sociopreneurship model can have economic, social, and environmental impacts while supporting sustainable waste management strategies. The programme was also successful due to its participatory approach, which actively involved Anggrek Waste Bank members in every step. Participants not only gained new information, but also acquired practical skills that can be used in the processing and marketing of recycled goods. This community service programme greatly helps to raise awareness of the importance of community-based circular economy. While reducing negative impacts on the environment, the sociopreneurship model can boost the community's economy. Bank Sampah Anggrek has the potential to develop into a centre for sustainable waste management innovation at the neighbourhood level by strengthening local capacity and opening up opportunities for cross-sector collaboration.

Sindi Setiawati; Mutia Latifa; Andara Safitri Fahiratunisa; Lina Marlina

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the implementation and compliance with halal principles in pharmaceutical and cosmetic products in Indonesia. The halal aspect in these industries is crucial, as it directly relates to the permissibility of raw materials, production processes, and distribution that are consumed and used by Muslim communities. The research method applied is a literature review, analyzing government regulations, religious fatwas, and relevant previous studies. The findings indicate that the implementation of halal principles covers various aspects, including the selection of raw materials free from prohibited or impure substances, production processes that meet hygiene and halal standards, proper storage, distribution that is separated from non-halal products, and transparent marketing strategies. Producers’ compliance with halal requirements is influenced by several factors, such as growing consumer awareness, the role of government regulations in mandating halal certification, and corporate social as well as ethical responsibility. Nevertheless, there are still obstacles in its application, including the limited understanding of halal standards among certain producers, the lack of halal testing facilities, and certification costs that are considered burdensome for small and medium-sized enterprises. This study emphasizes that the success of halal implementation in pharmaceutical and cosmetic products requires collaboration among all stakeholders, including government bodies, halal certification authorities, industries, and society. Through such synergistic efforts, the sustainability of the halal industry can be ensured while also providing safety, comfort, and spiritual assurance for Muslim consumers in Indonesia.

Dida Maulidya Al Afshana

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of capital variables and production costs on the income of Micro, Small, and Medium Enterprises (MSMEs) in the Kediri area, East Java. The method used is a descriptive quantitative approach with data collection techniques through the distribution of questionnaires to MSME actors. Data analysis was performed using multiple linear regression with the help of SPSS software version 26. The results of the study show that both capital and production costs have a significant influence on the income of MSMEs. Capital plays a key role in supporting business operations and expansion, while production costs affect efficiency and profit margins. These findings indicate that increasing access to capital and optimal management of production costs can be an important strategy in increasing MSME income. This research provides practical contributions for stakeholders, including local governments and financial institutions, in designing policies for empowering MSMEs that are more targeted. In addition, the results of this study can be a reference for further research that focuses on other variables that also affect the performance of MSMEs. Thus, a deeper understanding of microeconomic factors can encourage the sustainable growth of the MSME sector in the Kediri area and its surroundings.

Arjuna Seva Aristya; Alip Suroto; Arinta Desti Larasati

Jurnal Pariwisata Indonesia 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Mozzarella cheese is traditionally made using rennet, an enzyme derived from the stomach lining of ruminant animals that plays a key role in coagulating milk. While effective, rennet has certain limitations such as its limited availability, relatively high cost, and concerns among vegetarians and certain religious groups regarding its animal origin. As a result, alternative coagulants that are easier to obtain, plant-based, and more environmentally friendly have gained interest. One such natural ingredient is lemon juice, which contains citric acid and can mimic the coagulation effect of rennet. This study aims to explore the effectiveness of lemon juice as a rennet substitute in the production of mozzarella cheese, specifically when applied in a food product like cheese-stuffed potato balls. The research involved organoleptic testing by 30 panelists to evaluate five sensory aspects: color, aroma, taste, texture, and overall acceptance. Several formulations were tested, and the sample containing 20 ml of lemon juice, 2 grams of citric acid, and an additional herb mix (Sample C) was rated the highest in preference across most parameters. The findings suggest that lemon juice is a viable alternative to rennet in mozzarella cheese making, particularly for small-scale or home-based production. It not only delivers acceptable sensory qualities but is also more accessible and affordable. Moreover, using lemon juice supports the development of more sustainable and vegetarian-friendly food options. In conclusion, lemon juice can successfully replace animal-based rennet, making mozzarella cheese production more inclusive, cost-effective, and environmentally conscious.

Yustiani Frastika; Frisca Mareyta Pongoh; Dedtri Anwar; Arika Palapa; Jaya Alamsya

Background: Traditional naval maintenance strategies rely on centralized supply chains and pre-manufactured spare parts, leading to long repair downtimes and logistical inefficiencies, particularly for vessels operating in remote maritime regions. Additive manufacturing (3D printing) offers a disruptive alternative by enabling on-demand production of spare parts, reducing dependence on external suppliers, and enhancing fleet self-sufficiency. However, material durability, operational feasibility, and cost-effectiveness remain underexplored for naval applications. Original Value: This research advances the study of AM in naval engineering, assessing its practical viability beyond theoretical potential. Unlike previous studies focusing on commercial maritime applications, this study evaluates 3D printing’s impact on naval fleet readiness, supply chain resilience, and sustainability. Objectives: The study investigates how 3D printing can optimize naval maintenance efficiency, specifically analyzing its feasibility, material performance, cost implications, and logistical advantages. Methodology: A qualitative-empirical approach was used, combining material performance testing, expert interviews, and operational case studies to evaluate mechanical durability, economic feasibility, and AM integration challenges. Results: Findings indicate that AM reduces repair downtime by 40%, lowers part procurement costs by 30–50%, and enhances supply chain resilience. However, material limitations and infrastructure readiness remain key adoption challenges. Conclusions: Hybrid AM adoption—where 3D printing supplements rather than replaces traditional manufacturing—offers the most practical near-term approach for naval fleets. Strategic investment in material research, onboard AM training, and fabrication infrastructure will enhance fleet efficiency, reduce environmental impact, and future-proof maritime maintenance strategies.

Sitti Zaenab Agustina; Ilham; Andi Rusdi Walinono

Manfish: Jurnal Ilmiah Perikanan dan Peternakan 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

This study aims to evaluate the financial aspects of vaname shrimp farming (Litopenaeus Vannamei) with intensive methods at CV Megah Prima Agronusa. The research was conducted with a quantitative descriptive approach, using primary data from field observations and additional data from the literature. Indicators used for financial feasibility analysis include income, BEP (Break-even Point), R/C Ratio (Return on Investment Ratio), ROI (Cost Income Ratio), and PP (Payback Period). The findings of this study indicate that vaname shrimp farming with intensive system in CV Megah Prima Agronusa is financially feasible to do. This can be seen from the total income that reached Rp 1. 300. 947. 352, while the total revenue is Rp 5. 498. 214. 400 and total production costs reached Rp 4.197.267.048. The BEP value in Rupiah is Rp 1. 674. 066. 423, while the BEP in number of units was 23. 197 kg. The R/C Ratio obtained is 1. 30, which indicates that this business is feasible because it is greater than 1. The ROI obtained is 63%, which indicates that this business is appropriate because the standard ROI common in companies ranges from 15% to 25%. The resulting payback period is 1.58, meaning the time required to recoup the investment is 1 year, 5 months, and 8 days. This indicates the business is viable, as the standard payback period for real businesses, including agribusinesses, ranges from 3 to 5 years.

Ziad Imadulbilad; M. Badrun Zaman; Anisa Sains Kharisma; Nasiruddin Nasiruddin; Dwi Harini

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this study is to determine and analyze the price main production Tempe Berkah Wasis Susanto per unit if calculated using the method full costing and difference price main production Tempe Berkah Wasis Susanto used so far with the full costing method. This type of research is a case study with the object of research Tempe Berkah Wasis Susanto business. Data collection was carried out through in-depth interviews and direct observation. Data analysis used qualitative descriptive analysis. The results of the study showed that the cost of production of Tempe Berkah Wasis Susanto per unit when calculated using the full costing method was Rp7,050 higher than the calculation results made by the business actor of Rp6,400. The cost of production using the full costing method was Rp47,516,250 higher than the calculation results used by the business actor of Rp43,050,000 with a difference of Rp4,466,250. The cost of production per unit using the full costing method was Rp7,050 higher than the calculation results made by the business actor of Rp6,400 with a difference of Rp650.

Ringgit Purbowati; Sovian Aritonang

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study was conducted to examine the effectiveness of Kevlar as a structural material in Medium Altitude Long Endurance (MALE) Unmanned Aerial Vehicles (UAVs), particularly those designed with winglet innovations. In UAV development, material selection plays a crucial role since it directly affects flight performance, fuel efficiency, and the overall durability of the aircraft structure. Kevlar is widely recognized as a lightweight yet highly durable material, making it an interesting candidate to replace more conventional options such as aluminum and carbon fiber composites. Two approaches were applied in this research: numerical simulations using aerodynamic software and experimental testing on a prototype wing and winglet reinforced with Kevlar. The analysis focused on comparing lift, drag, total aircraft weight, and fuel consumption between Kevlar-based structures and conventional materials. The results demonstrate that Kevlar significantly improves aerodynamic efficiency and extends flight endurance due to its lower weight. Moreover, Kevlar exhibits superior resistance to dynamic loads and impacts, which are critical during certain flight conditions. However, challenges remain in terms of higher production costs and more complex manufacturing processes compared to traditional materials. Despite these limitations, the findings provide valuable insights for developing more efficient and durable MALE UAVs, while also encouraging innovation in aerodynamic design through the application of winglet technology.