Publication Search

67,356 articles from 564 journals · 1,699 citations tracked

Showing 101-120 of 454

Analytics

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.

Hanjaya Hanjaya; Astuti, Yohana Th. Maria; Valensi Kautsar

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

This study aims to examine the effectiveness of attractants on the activity of the pollinating beetle Elaeidobius kamerunicus and its impact on the efficiency of pollination and palm oil (Elaeis guineensis) production at PT Menthobi Makmur Lestari, Lamandau Regency, Central Kalimantan. The study was conducted from May to July 2025 using a factorial randomized block design with two factors: topography (flat 0–8% and hilly 15–25%) and attractant doses (0, 1, 2, and 3 ml/ha) with three replications.The parameters observed included the frequency of E. kamerunicus visits to female flowers and the percentage of fruit set. The results showed that the topography factor, attractant dose, and their interaction significantly affected the number of E. kamerunicus visits and fruit set (p < 0.01). The combination of flat land with high attractant doses resulted in the highest visits (69.04 beetles/spike) and maximum fruit set (75.11%), while the hilly land without attractants showed the lowest results (34.60 beetles/spike; 61.22%). The application of attractants increased fruit set by more than 20% compared to the control, leading to an increase in bunch weight (BJR) of approximately 5.67 kg/bunch, additional production of about 1,151 kg FFB/ha per 1.5 months, and a potential income of Rp 3,683,200/ha, far exceeding the application cost of Rp 211,638/ha. These results indicate that the use of attractants is an effective and efficient agronomic strategy to improve palm oil productivity. Thus, attractants have proven to significantly enhance pollination efficiency and palm oil production, providing substantial economic benefits to farmers and supporting the sustainability of palm oil plantations. This approach offers an applicable and sustainable solution for agricultural practices, which can be applied to various locations with similar topographical conditions.  

Puput Mulyono; Singgih Purnomo

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2025 Asosiasi Periset Bahasa Sastra Indonesia

Dawet Ayu in Banjarnegara Regency is one of the traditional culinary micro, small, and medium enterprises (MSMEs) that until now is still able to survive and continue to grow. This typical beverage product not only has cultural value, but also has the potential to be a promising economic source for the local community. However, the reality on the ground shows that Dawet Jabung's business actors are still facing various serious obstacles. Limited understanding of business management, difficulties in calculating production costs in detail, and inability to determine the right selling price of products are the main obstacles. In addition, the low knowledge related to aspects of marketing, promotion, and business communication strategies makes it difficult for this business to expand the market. As a result, some business actors have actually experienced a significant decrease in sales from year to year. To answer these challenges, community service activities are carried out through two approaches, namely Action and Quality Awareness and Rapid Rural Appraisal (RRA). Action and Quality Awareness are carried out through extensive counseling, lectures, and mentoring aimed at increasing the knowledge of business managers. In this activity, business actors are guided to understand the importance of financial recording, cost management, and strategies to improve product quality. Meanwhile, the RRA method is used to identify real needs in the field, as well as prepare training, mentoring, and coaching programs that are relevant to business conditions. The results of the activity showed an increase in the ability of partners to classify production costs into the categories of raw materials, labor, overhead, marketing, and transportation. In addition, business actors are now more skilled in determining selling prices based on the realization of costs incurred, not just estimates. They also began to compile simple bookkeeping related to assets, debts, and capital, so that business management became more professional, transparent, and sustainable

Adinda Hesti Wulandari; Purwati Purwati; Neneng Miskiyah

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The purpose of this study was to gain a better understanding of how the operational budget planning process is applied to the Mebel Serba Usaha (Mebel Serba Usaha) business, which falls into the micro, small, and medium-sized business category. A quantitative descriptive approach was used, collecting data through direct interviews and observing business activities. The obtained data was then examined to determine costs. Furthermore, sales records over the past four years were evaluated for their use. The analysis revealed that Mebel Serba Usaha has never created an operational budget. This situation makes it difficult for the company to manage its finances, which ultimately impacts performance and profitability. The study shows that an operational budget is a crucial tool for more targeted financial management. Operational budget planning helps companies develop long-term business plans and organize and monitor expenses. The results of this study also emphasize that the absence of a budget tends to make companies lack a clear reference point for determining sales targets and controlling production costs. With structured budget planning, companies can more easily identify spending priorities, estimate cash flow, and assess the efficiency of resource use. Furthermore, implementing an operational budget can improve managerial discipline because every financial decision is based on careful planning, not just on immediate needs. Another benefit is increased transparency in fund management, thereby minimizing the risk of waste or misallocation of costs. Therefore, this study provides a practical contribution in the form of recommendations on the importance of implementing an operational budget for micro, small, and medium enterprises, particularly in maintaining sustainability and increasing competitiveness amidst increasingly fierce business competition.This research is expected to be a reference for other MSMEs in developing a more effective and sustainable financial system.

Verda Jesikasari; Dewi Fadila; Marieska Lupikawaty

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

SQ Florist has been a flower board-making service provider since 2019. Currently, SQ Florist faces several obstacles, including ineffective social media promotions, limited staff training in digital marketing, and a suboptimal flower board production process. Furthermore, revenue recording is still manual, resulting in inefficient financial management. This study aims to expand market reach while improving service quality so that SQ Florist can compete better. The research method used is a qualitative approach with data collection techniques through observation, interviews, documentation, and literature studies. The analysis tool uses the Business Model Canvas, which describes nine business elements including customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partners, and cost structures. The analysis results show that SQ Florist's business model is generally quite good, although there are areas for improvement, particularly in building relationships with customers, digital marketing, and product innovation. The use of social media such as Instagram and TikTok must be optimized by presenting promotional content in the form of attractive photos and videos to make online marketing more effective. Additionally, improving supplier relationships and offering differentiated products, such as flower bouquets or cash, can increase customer value. To facilitate decision-making, it is recommended to improve financial record-keeping through the use of digital applications. This step is expected to enable SQ Florist to improve its business sustainability, open more market opportunities, and compete more competitively in the creative services industry. By improving each element of the BMC, it is hoped that business sustainability and competitiveness can be further enhanced.

Dian Novita; Ardi Mustakim

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aims to explore the potential of cassava extract (Manihot esculenta)-based growth media for isolating microorganisms from soil. The use of alternative culture media is crucial, especially in regions with limited access to commercial media such as Nutrient Agar or Potato Dextrose Agar, which are relatively expensive. Cassava, a tropical tuber rich in starch and widely available in Indonesia, offers significant promise as a natural substrate for microbial growth. Microbial isolation was performed using a serial dilution method on soil samples collected from an organic garden. The media was prepared from cassava juice mixed with agar and glucose, sterilized, and poured into petri dishes. After inoculation, microbes were incubated for seven days at room temperature. Colony morphology was observed macroscopically, and Gram staining was used to identify bacterial characteristics. The results revealed that cassava extract media effectively supported the growth of diverse microbial colonies, varying in shape, color, and edge structure. Most isolates were identified as Gram-positive, with rod and coccus forms. The presence of pigmented colonies indicates the potential of certain isolates to produce bioactive compounds. In conclusion, cassava extract-based media is a viable alternative for soil microbiology studies. It is not only cost-effective but also facilitates the exploration of local microbial diversity with potential applications in biotechnology, including bioremediation and enzyme production. This approach encourages the use of indigenous resources in scientific research, promoting sustainability and accessibility in microbiological practices.

Ahmad Naja Abadi; Dwi Retna Sulistyawati; Gunawan Mohammad

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

This study also highlights the importance of education and training for farmers to improve their technical skills in farming and managing their farms. Training in the use of modern agricultural technologies, such as automated fertilizing tools and efficient irrigation systems, can help farmers reduce production costs and increase yields. Furthermore, training in digital marketing can help farmers market their products more effectively through online platforms, reducing reliance on intermediaries and increasing profit margins. Furthermore, it is crucial for the government to provide support in the form of extension services and easy access to business capital. More accessible capital will enable farmers to invest in more efficient equipment and more environmentally friendly organic fertilizers. Targeted microcredit distribution to farmer groups can also accelerate the adoption of new, more productive agricultural technologies. The adoption of sustainable and environmentally friendly agricultural practices should be a long-term focus to ensure the registration of shallot farming businesses. Farmers need to be incentivized to use organic fertilizers and natural pesticides that are safer for the soil and air. Furthermore, the implementation of integrated and environmentally friendly farming systems such as agroforestry can also be an alternative to increase agricultural yields without damaging the environment. With improvements in education, training, access to capital, and the adoption of more efficient technology, shallot farming in Pasir Village can develop better and become more sustainable in the future. Furthermore, collaboration between farmer groups and local research institutions and universities can also be key to introducing new agricultural innovations.

Andi Rusdi Walinono; Rieke Nur Safitri; Ilyas

Systematic Literature Review Journal 2025 International Forum of Researchers and Lecturers

This study aims to analyze the development strategy of vannamei shrimp (Litopenaeus vannamei) cultivation business in the intensive pond system at CV Jaya Tirta Vannamei, Probolinggo, East Java. The research applied a qualitative descriptive approach combined with SWOT analysis to evaluate both internal and external factors affecting the business. Data were obtained through observation, interviews, and documentation, then processed to generate alternative development strategies. The results show that CV Jaya Tirta Vannamei possesses strong internal resources such as experienced human resources, reliable production facilities, and good management capabilities. Externally, the company benefits from the rising demand for vannamei shrimp in domestic and global markets, the availability of modern aquaculture technology, and supportive government policies. Nevertheless, some challenges exist, including fluctuating shrimp prices, vulnerability to disease outbreaks, and relatively high operational costs, which may influence business continuity if not addressed effectively. Based on the SWOT analysis, the most appropriate development strategy is the S-O (Strengths–Opportunities) strategy, with an alternative strategy score of 3.72. The recommended strategies are: (1) increasing shrimp production through the adoption of advanced and sustainable cultivation technology, (2) developing and maintaining a reliable water quality management system to enhance productivity, (3) utilizing skilled human resources to strengthen innovation in cultivation techniques, and (4) ensuring the availability of sufficient and quality feed to support continuous production growth. In conclusion, implementing the S-O strategy provides an effective pathway for CV Jaya Tirta Vannamei to optimize its internal strengths in response to external opportunities. By improving technology application, strengthening resource utilization, and enhancing production management, the company can secure competitive advantage, increase productivity, and ensure long-term sustainability in the rapidly growing aquaculture industry.

Muhammad Andi Rivaldi; Wiku Larutama; Pebi Yuda Pratama

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

This study aims to analyze and improve the quality control of packaging printing production at PT XYZ by applying the Lean Six Sigma methodology. Lean Six Sigma combines waste reduction principles with statistical quality control to achieve operational excellence. The research identifies major production challenges, including high defect rates, overproduction, and ineffective inventory management, all of which contribute to increased costs and reduced efficiency. The DMAIC framework—Define, Measure, Analyze, Improve, and Control—was employed to systematically address these issues. During the Define and Measure phases, types of waste were identified and defect rates were calculated using Defects Per Million Opportunities (DPMO). In the Analyze phase, root causes were examined using a Fishbone (Ishikawa) diagram, highlighting factors related to manpower, materials, machines, and methods. The analysis revealed a sigma level of 3.2, indicating a moderate level of process quality and substantial room for improvement. To address the identified issues, several improvement strategies were proposed. These include implementing a Just-In-Time (JIT) system to reduce inventory waste, adopting the First-In-First-Out (FIFO) inventory method for better material rotation, and conducting targeted technical training for operators to minimize human error. In the Control phase, the study suggests process standardization, routine inspections, and continuous monitoring as key practices to ensure that improvements are sustained over time. The findings and recommendations from this study are expected to contribute to better quality control, reduced operational waste, and enhanced productivity in the packaging printing process. Ultimately, this approach aims to strengthen PT XYZ’s competitiveness in the printing industry by fostering a culture of continuous improvement and quality excellence.

N Sukesi; R Winarti

Jurnal Pengabdian Bidang Kesehatan 2025 PPNI UNIMMAN

Diabetes mellitus continues to be an alarming health challenge, especially in the context of public health, where there are so many cases of diabetes mellitus that patients do not know how to manage and prevent it. The aim of this community service program is to integrate local community empowerment with herbal innovations, especially clitoria ternatea and diabetic foot exercises as a holistic way to manage blood glucose levels. The program was delivered in RW XIII of Beringin village, Ngaliyan sub-district and included health education components and training sessions, including the production of herbal products. The initiative changed participants' knowledge and attitudes towards diabetes and enabled them to take control of managing their condition. This model proves that combining traditional herbal innovations with physical activity at the community level can effectively prevent and help manage diabetes mellitus at minimal cost.

Tri Gustiawansyah; Siti Sabrina Salqaura

Jurnal Riset Rumpun Ilmu Tanaman 2025 Pusat riset dan Inovasi Nasional

The agricultural sector plays a vital role in supporting Indonesia's economy, particularly in food provision and increasing rural household income. One of the promising horticultural commodities is California papaya (Carica papaya L.), known for its high productivity and short harvesting cycle. This crop is favored by farmers due to its stable market demand. However, to ensure the financial feasibility of this farming enterprise, a comprehensive financial analysis is necessary. This study aims to analyze the revenue, production costs, income, and financial feasibility of California papaya farming in Hinai Subdistrict, Langkat Regency. The research employed a descriptive quantitative method through a survey approach, with a purposive sample of 34 farmers. Data were analyzed using a farm income analysis approach, including the calculation of fixed costs, variable costs, total revenue, net income, and the Revenue/Cost (R/C) ratio. The results showed that the total production cost was IDR 590.734.000, while the total revenue reached IDR 1.970.685.000. The net income obtained by farmers amounted to IDR 1.379.951.000, with an average income of IDR 40.586.794 per farmer. The R/C ratio was calculated at 3.33, meaning that every IDR 1 spent on production costs generated IDR 3.33  in revenue. California papaya farming in Hinai Subdistrict is financially feasible, provides significant profit, and has strong potential to be further developed as a primary income source for horticultural farmers.

Rika Hanifah Tanjung; Muhammad Kurniawan; Afrini Yuninda Silitonga; Nisrina Ardra Hafizha; Nurlian Augustin Ningrum

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

Micro, Small, and Medium Enterprises (MSMEs) are strategic sectors in the Indonesian economy, but often face challenges in efficient and data-driven production management. This article highlights the urgency of the Real Work Lecture (KKN) program as a form of student service in assisting MSMEs, especially in optimizing the production of snacks typical of Tebing Syahbandar. This research aims to optimize the production output of the Untir-untir Titik Factory with an Integer Linear Programming (ILP) approach using the Branch and Bound algorithm. Primary data is obtained through interviews and production documentation, including product type, raw material needs, operational costs, selling prices, and profit margins. The initial analysis was carried out using the simplex method using POM QM software to obtain a linear solution, which was then refined with the Branch and Bound algorithm so that the results were in the form of integers. The results of the study showed that the optimal solution was achieved by producing 25 bales of kolong-kounder and not producing other types of snacks, resulting in a profit of Rp1,650,000 per day. These findings show that the ILP approach with Branch and Bound is able to significantly increase the efficiency and profitability of MSMEs. In addition, this method can be used as a basis for quantitative-based production decision-making. This research also emphasizes the strategic role of KKN in technology transfer and real solution-based assistance for MSME actors in the region, thereby supporting the sustainable strengthening of the local economy.

Mince Batara; Grace Sriati Mengga; Agustinus Mantong; Stefani Marina Palimbong; Olivia Devi Yulian Pompeng +1 more

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The Unnoni Weaving Center is a community-led, small and medium-sized enterprise (SME) development center for traditional weaving. Despite its significant potential, many entrepreneurs in this center face challenges in determining appropriate product prices. They typically rely solely on intuition or follow market prices without considering all production cost components, resulting in very small profit margins and even the risk of incurring losses. In response to these challenges, this community service program was designed to improve the ability of SMEs to determine more rational, measurable, and profitable selling prices through comprehensive and applicable training in production cost calculations. The methods employed included outreach, workshops, intensive mentoring, and hands-on simulations on pricing based on real costs and reasonable margins. The program was conducted in two sessions at the Unnoni Weaving Center Hall, involving 25 local weaving entrepreneurs. The results showed significant improvement, with participants' understanding of identifying production cost components increasing by 76%, while approximately 80% successfully conducted simulations for determining selling prices, taking into account raw materials, labor, overhead costs, and profit margins. The tangible impact of this activity is seen in increased business literacy, more systematic calculation skills, and the confidence of SMEs in determining prices and negotiating with consumers and business partners. Furthermore, this activity is expected to be a starting point for the implementation of a simple financial recording system, increased operational efficiency, and the development of a branding strategy for Unnoni woven products so they can compete more professionally, sustainably, and with high competitiveness in both local and global markets.

Muhammad Khoirul Fattah; Tri Hesti Utaminingtyas; Gentiga Muhammad Zairin

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the application of the full costing method in determining the cost of goods sold at a Sukoharjo Village-Owned Enterprise (BUMDes). The full costing method is an approach that assigns all production costs, both fixed and variable, to the product. It is expected to provide more accurate cost information than the traditional method currently used by BUMDes. This study used a qualitative descriptive approach, using a case study of a BUMDes Sukoharjo that produces traditional foods such as clorot, geblek, and lanting. Data collection techniques included interviews, observation, and documentation.The results indicate that the method currently used by BUMDes Sukoharjo does not capture all production costs, particularly equipment depreciation and other fixed overhead. Calculating the cost of goods sold using the full costing method yields a higher value than the previous method. This difference occurs because the full costing method comprehensively considers all cost elements, providing a more accurate basis for setting selling prices. By implementing the full costing method, BUMDes can improve cost management efficiency and obtain more accurate information for managerial decision-making. Furthermore, applying the full costing method enables BUMDes to better understand the impact of fixed costs on the overall profitability of their products. By factoring in all costs, including overheads and depreciation, BUMDes can make more informed decisions regarding pricing strategies and resource allocation. This method also allows for greater transparency in cost structures, which is essential for effective financial planning and budgeting. Ultimately, the full costing method will contribute to improved financial sustainability and long-term profitability for BUMDes Sukoharjo, helping them navigate challenges in the competitive market of traditional food production.

Maria Prajna Paramitha; Brillian Nur Diansari; Febrina Agusti

Manufaktur: Publikasi Sub Rumpun Ilmu Keteknikan Industri 2025 Asosiasi Riset Ilmu Teknik Indonesia

The production process of graphite glass at ABC faces challenges in the form of waste that has an impact on low operational efficiency. Waste in production activities can affect the quality, cost, and timeliness of product completion. This study aims to identify the most dominant types of waste and provide relevant improvement recommendations to improve production efficiency. The method used is Value Stream Mapping (VSM), a visual approach that maps the flow of the production process from raw materials to final products. The research stage is carried out through direct observation on the production floor, time study, interviews with employees, and documentation of production activities. The results of the analysis show that the most dominant form of waste is overprocessing, which is a repetitive activity that does not add value to the product. This causes longer production cycle times and reduces the effectiveness of resource use. To overcome this, this study provides several recommendations, including: combining production processes that have similar functions, redesigning workflows to make them more concise, and eliminating activities that do not provide added value. The implementation of this improvement has proven to be effective by increasing the Process Cycle Efficiency (PCE) value from 45% to 67%. The increase in PCE reflects that the production process has become more efficient, the workflow is smoother, and the rate of waste has decreased significantly. In addition, the results of this study also confirm that the application of the VSM method can be a strategic solution in identifying sources of inefficiency, designing continuous improvements, and increasing the competitiveness of companies. Thus, the company is expected to continue to evaluate, control, innovate, and improve technology so that efficiency achievements can be maintained, expanded, and improved consistently and sustainably in the future.

Wendra Ananda Faudjie; Muhammad Sagaf

Manufaktur: Publikasi Sub Rumpun Ilmu Keteknikan Industri 2025 Asosiasi Riset Ilmu Teknik Indonesia

UD. Indokarya Brass is a company engaged in the brass handicraft industry with its main products being door handles and bells. The main raw materials used in the production process include brass, copper, tin, and aluminum, which are obtained from suppliers both within and outside the city. On average, raw materials are received weekly with quantities of 50–100 kg of brass, 7–10 kg of copper, 10–15 kg of tin, and 3–5 kg of aluminum. In addition, the company also uses additional materials in the form of thinner and epoxy purchased from nearby hardware stores with less frequent purchases, namely 5–10 liters of thinner every month and around 5 kg of epoxy every two months. To date, the company has not had a structured policy for procurement and control of raw material inventory. This condition results in excess inventory of several types of raw materials which actually incurs high costs, both in terms of storage costs and warehouse maintenance costs. This excess inventory ultimately has an impact on reduced efficiency and decreased company profits. This study was conducted to analyze the existing inventory system and compare the company's current policy with a proposed method for more optimal inventory control. The calculation results show that the proposed method is able to provide significant inventory cost savings, namely 83.25% in brass raw materials, 15.28% in copper, 14.6% in tin, 43.37% in aluminum, 4.66% in epoxy, 4.2% in thinner, and 40.7% in other raw materials. Thus, the implementation of the right inventory control method can improve operational efficiency and help companies reduce cost burdens, so that profits can be more optimal.

Nurfahmi Fadlillah; Nurhadi Kamaluddin

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The agricultural sector plays a crucial role in fulfilling food needs, but it continues to face several challenges, including limited land, climate change, and the need for more cost-efficient production methods. To address these challenges, the application of Artificial Intelligence of Things (AIoT) technology emerges as a promising solution to enhance productivity and efficiency in farm management. AIoT technology integrates artificial intelligence (AI) and the Internet of Things (IoT), enabling smarter decision-making, automation, and real-time data analysis in agricultural practices. This community service activity aimed to provide AIoT technology training to the Satria Tani Hanggawana Farmers' Group in Kalisapu Village, Slawi Sub-district, Tegal Regency, focusing on premium melon cultivation. The methods used in the activity included presentations on relevant materials, an introduction to AI and IoT-based Smart Farming technology, hands-on practice in a greenhouse, and interactive discussions. These methods were designed to equip participants with practical knowledge about integrating AIoT technology into their agricultural operations, enabling them to apply it directly to melon cultivation. The results of the activity showed a significant increase in the participants' understanding of agribusiness management, basic bookkeeping practices, and the application of AIoT in melon cultivation. The participants exhibited high enthusiasm, actively engaging in discussions and successfully performing practical exercises. This training was effective in improving farmers' knowledge and motivating them to adopt AIoT technology in their farming operations. The program has been instrumental in encouraging the use of smart farming techniques, which can lead to more efficient and sustainable farming practices. It is recommended that ongoing support, including follow-up activities and further training, be provided to ensure the sustainability of the technology implementation and continue to improve local food security

Nabilah Angraini; Paisal Paisal; Afrizawati Afrizawati

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

This study aims to analyze the process of preparing operational budgets in micro, small, and medium enterprises (MSMEs) of Pempek Love Palembang, which are engaged in the culinary sector typical of South Sumatra. Pempek Love Palembang is one of the business actors that plays a role in maintaining culinary traditions while contributing to the local economy. The research approach used is quantitative descriptive, with data collection techniques through direct interviews with business owners. Interviews are focused on operational activities that cover all stages of production to sales. The scope of analysis includes the preparation of various budget components, including sales budgets, production and inventory costs, raw material budgets, direct labor budgets, overhead costs, operational costs, cost of goods sold (COGS), and profit and loss budgets. Based on the findings, it is known that Pempek Love Palembang has not prepared a budget systematically and well documented. This is due to the limited knowledge of owners and employees about the concept of budget planning, so that the financial management process runs less than optimally. The absence of a structured budget makes it difficult to evaluate performance in a measurable manner and limits the ability of businesses to project profits accurately. This study confirms that the implementation of a good operational budget is not only beneficial for setting clear targets, but also serves as a cost control tool and a basis for strategic decision-making. With proper budget planning, MSMEs such as Pempek Love Palembang can increase efficiency, maintain financial stability, and expand business development opportunities in the future. The recommendation of this study is simple financial management training for MSME actors to be able to prepare budgets independently, accurately, and sustainably for more sustainable and stable business growth.