Publication Search

This study aims to analyze in depth the structure of production cost components and determine a reasonable and competitive selling price for shrimp farming in the Venambak Shrimp Farm. The background of this study is the need to determine the cost efficiency and profit potential of shrimp farming activities, so that business actors can make the right decisions and be oriented towards sustainability. The study uses a quantitative descriptive approach with the full costing method to calculate the total production costs, and the cost plus pricing method to determine the selling price. The data used consists of primary data, such as details of operational expenses during one cultivation cycle (six months), as well as secondary data obtained from internal company reports and records. The results of the analysis show that the total production costs incurred in one shrimp cultivation cycle reached Rp16,085,208,000, with a total harvest of 1,000,000 kg. Based on these figures, the cost of goods manufactured (COGS) was obtained at Rp16,085 per kg. In determining the selling price, the company used the cost plus pricing method and set the selling price at Rp80,000 per kg. Thus, the profit margin obtained by the company reached Rp63,915 per kg. Gross profit generated during one cultivation cycle reached Rp63,915,000,000. If cultivation were conducted in two cycles per year, the annual gross profit could potentially increase to Rp127,830,000,000. These findings indicate that with efficient cost management and the right pricing strategy, shrimp farming has significant profit potential. Therefore, intensive and sustainable shrimp farming development at the Venambak Shrimp Farm is highly feasible to improve the competitiveness and welfare of fisheries business actors.

The community service program in Kemiri Village aims to empower farmers through the use of local potential, especially moringa leaves (Moringa oleifera), as raw materials for liquid organic fertilizer (POC). This activity was carried out with a participatory and educational approach that directly involved farmer groups in technical training on making POC through simple fermentation methods using natural ingredients such as moringa leaves, rice washing water, organic waste, and local decomposers. Through this activity, farmers are taught stages ranging from the collection of ingredients, the process of shredding moringa leaves, mixing with complementary ingredients, to the correct fermentation techniques to produce high-quality fertilizer. The training is carried out by field demonstration methods, discussions, and hands-on practice, so that farmers not only gain theoretical knowledge, but also practical skills that can be applied independently. The results show a significant increase in farmers' knowledge, skills, and awareness of the importance of liquid organic fertilizer as an environmentally friendly alternative. In addition, the public's enthusiasm is getting higher after seeing real evidence that the use of POC moringa leaves is able to increase plant growth, crop quality, and reduce dependence on chemical fertilizers which are increasingly expensive and have the potential to damage the soil. This program not only provides economic benefits through the cost efficiency of agricultural production, but also has a positive impact on environmental conservation. This activity is expected to be a model of community empowerment based on local potential that can be replicated in other regions with similar conditions. The success of the program shows that simple innovations that utilize local resources, if managed well, can support sustainable agriculture and food security for rural communities.

This Community Service (PkM) program aims to provide assistance in financial recording and direct involvement in the production process at the Wisnu Batik SME. The main focus of the activity is to support the sustainability of micro-enterprises based on local culture, particularly through improved management and the preservation of traditional values. The activity was carried out for two months in the form of field work practice (PKL), using participatory observation methods, semi-structured interviews, and direct documentation. One of the main results of the activity was the implementation of a quarterly financial recording system based on SIINAS (National Industrial Information System), which has been proven to improve the accuracy and transparency in the preparation of business reports. Furthermore, the direct involvement of the interns in the traditional batik production process provided important insights into the production stages, the cultural values ​​contained, and the challenges faced in maintaining quality and continuity of production. Analysis of the cost of goods manufactured (COGS) and monthly revenues showed that the Wisnu Batik SME has great potential for sustainable development if managed with a more systematic and professional approach. The synergy between good financial management and production process efficiency is an important foundation in strengthening the competitiveness of SMEs in the midst of market competition. This activity also serves as concrete evidence that collaboration between the world of education and MSMEs can encourage positive transformation in micro-business management towards a more modern, measurable, and culturally value-based direction.

This study aims to analyze the influence of accounting knowledge, business capital, and business length on the success of micro, small, and medium enterprises (MSMEs) in Tandes District, Surabaya City. The background of this research is based on the importance of financial management skills, sufficient capital availability, and business experience in supporting the sustainability and growth of MSMEs. This study uses a quantitative approach with primary data obtained through the distribution of questionnaires to MSME actors who are registered and domiciled in Tandes District. The sample criteria include fostered MSME actors who have been running their businesses for at least three years and marketing their own products. The number of respondents who were successfully collected in this study was 105 people. The data analysis technique used was multiple linear regression analysis with the help of SPSS software version 23.0. The results of the study show that the variables of accounting knowledge, business capital, and business duration simultaneously or partially have a positive and significant effect on the success of MSME businesses in Tandes District. Accounting knowledge helps business actors in managing finances and recording transactions systematically. Adequate business capital is an important factor in business development and increasing production capacity. Meanwhile, the length of the business reflects the accumulation of experience and practical knowledge that can improve managerial efficiency and effectiveness. Thus, these three variables have a strategic role in increasing the success of MSMEs. This finding provides an implication that MSME empowerment programs should be focused on improving accounting literacy, wider access to capital, and long-term business assistance. Local governments and related institutions can take these results into consideration in designing policies that support the sustainable growth of MSMEs.

The study aims to evaluate the flow of material in the handling process and the quality control measures implemented throughout the production stages. The research employs a qualitative descriptive method, utilizing primary data collected through direct observation, interviews, and secondary data from relevant literature. The findings indicate that the IQF method significantly preserves the quality and freshness of the shrimp, ensuring compliance with international export standards. The study also identifies strengths, weaknesses, opportunities, and threats (SWOT analysis) related to the company's operations, highlighting the importance of maintaining high-quality raw materials and efficient production processes. Recommendations for improving quality control practices and enhancing operational efficiency are provided, emphasizing the need for continuous training and investment in modern technology.

This study analyzes the effect of variations in cooling and extrusion speeds on a single screw extruder plastic machine to produce filaments. The method used is a factorial Design of Experiment (DOE) with a two-way ANOVA test, where the cooling speed (8.7 m/s, 11.8 m/s, 14.3 m/s) is varied using the inlet valve on the blower and extrusion (20, 30, 40 rpm) is varied using a tachometer. The testing process includes measuring the dimensions and weighing the filament after the extrusion process, and the data is processed using Excel and Minitab-21. The results show that increasing the cooling speed decreases the dimensions and density of the filament, while increasing the extrusion speed increases the dimensions and density of the filament. The interaction between the two is also proven to be statistically significant with 0.000 on dimensions and 0.014 on density ≤ 0.05 (p-value ≤ 0.05). The optimizer response determined the optimal combination at a cooling speed of 14.3 m/s and an extrusion speed of 20 rpm for a target dimension of 1.75 mm, while the optimal parameters for density were at a cooling speed of 8.7 m/s and an extrusion speed of 40 rpm, resulting in the highest density of 0.246 g. These recommendations are expected to improve the efficiency and quality of filament production.  

The implementation of Supply Chain Management (SCM) makes many businesses manage information, goods, services and money as good as possible so they can provide fast and high-quality services to customers. Therefore, this study aims to implement SCM in Kopi Bintang Salatiga SMEs to decrease production costs, increase revenue, improve operational efficiency and establish good relationships with customers. This study discusses the SCM process and the added value in Kopi Bintang Salatiga SMEs so in the future Kopi Bintang Salatiga SMEs can have good risk management and increase added value. The data was collected through literature study and interviewing the owner of Kopi Bintang Salatiga SMEs. This study found that weather, natural disasters, fires and coffee pests are the factors with the highest risk in the SCM process of Kopi Bintang Salatiga SMEs. The added value of farmers & post-harvest coffee processors of Kopi Bintang Salatiga Kopi Bintang Salatiga SMEs is already quite high at 99%, while at grade I coffee sales is 71% and grade II is 47% it appears that coffee with grade II has lower added value, so it is needing accuracy of coffee processing at farmers & post-harvest coffee processors so the grade I coffee product is increased.

The low proportion of Grade A harvest quality in Hokkaido corn farming remains a challenge for horticultural agribusiness practitioners. This study aims to develop an operational strategy based on a managerial evaluation of key production factors to improve technical efficiency and harvest quality. The research was conducted at PT Agricole Indonesia Makmur, Cianjur, using data from 24 planting periods in 2024. Six production input variables were analyzed to identify the most influential factors on yield quantity and quality. The results show that only three variables watering frequency, organic fertilizer, and plant age at harvest consistently contributed significantly to the production of Grade A output. Although these variables are inelastic, they play a critical role in maintaining quality. The proposed strategy includes a 10% increase in harvest quantity and a 30% conversion from Grade B to Grade A. Simulation results indicate an additional 7.67 kg of Grade A yield per planting period, generating a value increase of IDR 239,490. The strategy is considered feasible with a positive Return on Investment (ROI) of 14.04% assuming a Grade A selling price of IDR 35,000/kg.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia’s economy, including in the garment industry. The subject of this study is MSME X, located in Cimahi City, which specializes in the production of knitted clothing. This research aims to identify production problems, analyze the causes of defects, and design improvement strategies using the Six Sigma method with the DMAIC (Define, Measure, Analyze, Improve, Control) approach. In the Define stage, the main problems are identified through the Critical to Quality (CTQ) approach, which reveals three major types of defects: button defects (39%), stitching defects (32%), and fabric or pattern defects (29%). Next, the Measure stage is conducted to assess process performance using quality indicators. The calculation results show a Defects per Million Opportunities (DPMO) value of 10,968.95 and a Sigma Level of 3.79, indicating room for improvement. The Analyze stage utilizes Pareto and Fishbone diagrams to identify root causes. The Improve stage applies Failure Mode and Effect Analysis (FMEA) to determine improvement priorities. The Control stage involves the use of Statistical Process Control (SPC), regular inspections, and an incentive system. This approach is expected to reduce defect rates and sustainably improve production efficiency.

In response to increasing competition in the manufacturing sector, PT X—a copper busbar manufacturing company—implemented Lean Manufacturing supported by Value Stream Mapping (VSM) to improve production efficiency and reduce supply chain costs. This study utilizes VSM, Value Stream Analysis Tools (VALSAT), and Root Cause Analysis (5 Whys) to identify sources of waste and formulate improvement strategies. The analysis identified three dominant wastes: waiting time, product defects, and excess inventory. These were mainly caused by the lack of standardized material procedures, inadequate supporting equipment, and poor integration between the incoming inspection process and the Enterprise Resource Planning (ERP) system. To address these issues, the study proposes installing silica rolls, providing air wipers and flatness tools, developing standardized work instructions, and integrating Internet of Things (IoT) technology with the ERP system for real-time monitoring. As a result of implementing these solutions, PT X successfully reduced its defect rate from 6.23% to 1.32%, decreased lead time, and achieved notable savings in supply chain costs. The findings demonstrate that integrating Lean Manufacturing principles with VSM can effectively eliminate non-value-added activities, streamline production processes, and enhance overall competitiveness. This study reinforces the strategic value of Lean tools in continuous improvement initiatives within the manufacturing industry.

This study aims to analyze the implementation of Total Quality Management (TQM) and its influence on employee performance at the Kepiting Soka Micro, Small, and Medium Enterprise (MSME) in Pangkalan Batu, Langkat Regency. This MSME operates in the soft-shell crab processing sector and faces challenges in maintaining product quality and production efficiency. The research uses a qualitative descriptive method, with data collection techniques including observation, interviews, and documentation. The results show that TQM implementation remains informal and unstructured. Although work practices such as precision and compliance with instructions reflect basic TQM principles, employee understanding of the concept is limited. Employee involvement in quality evaluation is also minimal, and there is no documented quality management system in place. The main obstacles In applying TQM in this MSME include a lack of training, limited resources, and the absence of clear Standard Operating Procedures (SOPs). Therefore, a gradual implementation of TQM is necessary, starting with the development of SOPs, regular training, and strengthening commitment to quality. These steps are expected to improve employee performance and enhance the competitiveness of The product in the market.    

In global competition, companies must be able to set competitive selling prices. Production cost components such as raw material costs, direct labor costs, and factory overhead costs are all included in the cost of goods manufactured. This study analyzes the COGS with Job Order Costing at PT. XYZ, a make-to-order company. The study was conducted by comparing COGS with Job Order Costing between Box Roller Conveyor and Bag Stop & Go Belt Conveyor as well as material usage and outsourcing. The results of the study indicate that Job Order Costing at PT.XYZ accurately traces the contribution of material costs and outsourcing to total production costs, and evaluates efficiency and cost control on each project with different characteristics. The use of Job Order Costing shows that Bag Stop & Go Belt Conveyor has a higher COGS of Rp299,655,813 than the COGS of Box Roller Conveyor of only Rp209,740,142. The cost structure shows that outsourcing is the most dominant component, reaching more than 98% of HPP on Bag Stop & Go Belt Conveyor, while raw material costs contribute less than 3%, so it can be concluded that the outsourcing vendor management strategy greatly affects the efficiency of production costs at PT. XYZ.

UMKM Bakso 43 located in Jatiwangi Village is one of the micro businesses in the culinary field that sells meatball products at home. This business experiences obstacles in production consistency and limited marketing strategies. This study aims to analyze the production and marketing strategies of UMKM Bakso 43 and provide solutions and directions for future development. The research method used is descriptive qualitative through observation, interviews, and direct assistance. The marketing strategy focused on in this study is through the Facebook social media platform. The results show that production efficiency can be increased through production rescheduling and recording raw materials, while digital marketing through Facebook can significantly increase consumer reach. This study concludes that collaboration between strengthening production management and simple digital marketing can be the main driver of UMKM development

The purpose of this research is to examine how production costs factor into producer choices, particularly those pertaining to output volume, selling price estimation, and company growth strategies.  The research examined micro and small business players in Kediri Regency, East Java, employing a descriptive quantitative technique.  The findings demonstrate that the production cost structure, particularly the preponderance of variable costs, considerably affects the quantity of output and the margin for price adjustment.  It has additionally been demonstrated that saving money encourages manufacturers to take risks and grow their companies.  Moreover, management accounting-based cost tracking, waste reduction, and sourcing local raw materials are all cost management tactics that impact a company's strength and ability to compete.  Producers' long-term strategic decision-making is therefore influenced by effective production cost management, which in turn affects operational sustainability.

The automotive industry is a strategic sector that plays a crucial role in national economic growth. Facing rapid digital transformation, automotive companies are increasingly adopting Business Intelligence (BI) systems to facilitate a data-oriented decision-making process. This study aims to explore the implementation of BI in XYZ, one of Indonesia’s largest car manufacturers. Using a descriptive qualitative approach through literature review, the research highlights how BI dashboards enable real-time analysis of vehicle sales trends, regional performance, and product models. The findings indicate that BI significantly enhances strategic planning, marketing accuracy, and operational efficiency. Visual tools such as Tableau provide centralized dashboards that facilitate faster insights, enabling companies to adjust production and distribution strategies based on data patterns. The study concludes that BI is not merely a visualization tool but a vital element of the digital transformation strategy in the automotive sector.

This research was conducted at PTPN IV Regional II Adolina Palm Oil Plantation and Mill Unit with the aim of evaluating the effect of Ripple Mill machine efficiency on palm kernel impurity levels through a multiple linear regression analysis approach. Ripple Mill is a vital piece of equipment in the palm kernel cracking process, which plays a role in determining the quality of the palm kernel. This machine works by breaking the kernels to produce kernels that are separated from the shells. However, when machine efficiency decreases due to technical and operational factors, palm kernel impurity levels tend to increase, characterized by an increase in shell fragments, fibers, and other foreign materials. This condition can have an impact on decreasing product quality and increasing further processing costs. Data collection was carried out over five days of observations covering the variables of machine efficiency and kernel impurity levels obtained from production results. The study found a strong negative correlation between machine efficiency and impurity levels in palm kernels. This means that the higher the efficiency of the Ripple Mill, the lower the resulting palm kernel impurity levels. This finding also confirms that quality control in the production process is not only determined by raw material factors but also highly dependent on the performance of the processing machine. Furthermore, the research results demonstrate the importance of implementing preventive maintenance strategies, including regular inspections of the rotor bar, square bar, and drive motor, as well as regulating operating parameters such as rotational speed and machine load. Proper preventive maintenance and operational control are essential to sustain machine efficiency and product quality. Therefore, continuous improvement in technical and managerial aspects is essential to maintain palm kernel quality and support optimal palm oil mill productivity.

This study was conducted to analyze the effect of suction power effectiveness on cyclones in Light Tenera Dust Separator (LTDS) 1 and 2 units on the level of palm kernel losses at PTPN IV Regional II Plantation Unit and Adolina Palm Oil Mill (POM). Palm kernel loss is a significant factor that can reduce production efficiency, as palm kernel has high economic value and is the main product in the palm oil industry. Kernel losses not only reduce production efficiency but also create significant economic disadvantages for the palm oil mill. The research method used was a gravimetric method with a field experiment approach. The research process included sampling from LTDS waste, separating kernels from shells, and measuring suction speed using an anemometer to determine cyclone performance. The gravimetric method was applied to quantify the proportion of kernel mixed with shell waste, providing measurable data on suction efficiency. The results showed that low suction power effectiveness was directly proportional to the increasing number of kernels that were thrown away with the shells. In other words, poor suction performance directly correlates with higher kernel losses. The main contributing factors include leaks in the cyclone, suboptimal blower settings, and inadequate operator skills. Operational skills and equipment maintenance were identified as crucial determinants of system performance. Based on these findings, improvements to the suction system are recommended through routine maintenance, leak checks, and blower setting calibration. Furthermore, operator training is required to precisely adjust suction power. By maintaining suction effectiveness and optimizing blower settings, kernel losses can be reduced below the standard threshold of 2.0%. Thus, mills can improve operational efficiency while minimizing economic losses due to palm kernel loss.  

The Ripple Mill machine is one of the vital components in a Palm Oil Mill (PKS) that functions to separate the palm kernel from its shell. This process is very important because the quality and quantity of the palm kernel produced will directly affect the economic value and production efficiency in the palm oil industry. At PTPN IV Regional II Plantation Unit and Adolina PKS, various technical problems were found that caused a decrease in machine performance, including rotor bars and square bars that experienced wear due to age and improper machine settings. In addition, other damage that often occurs is a broken van belt due to age and excessive tension, feeder motor dysfunction caused by excessive load, and motor overheating that occurs due to age and high workload. To overcome these problems, this study uses the Failure Mode and Effect Analysis (FMEA) method. This method aims to identify various potential failures, assess the severity, frequency of occurrence, and detection capability, so that the Risk Priority Number (RPN) value can be calculated as a basis for repair priorities. The results showed that worn rotor bars and worn square bars had the highest RPN values, each at 280, equivalent to 40.23% of the total identified risks. This indicates that these two components are critical points requiring immediate repair and maintenance attention. Applying FMEA in this context provides tangible benefits, including helping the company formulate a more targeted maintenance strategy, reducing the risk of recurring damage, and minimizing downtime that impacts production. With more systematic maintenance, operational efficiency can be improved while extending the lifespan of the Ripple Mill machine.

The on-demand economy has transformed consumer expectations, demanding fast, transparent, and efficient services. However, the MSME printing sector in Indonesia is often still hampered by manual processes that cannot meet these demands. This research aims to design and validate an on-demand printing service platform interface that acts as a digital bridge between customer demand and MSME production capacity. Using a User-Centered Design (UCD) methodology, a high-fidelity interactive prototype was designed and validated through usability testing with 20 respondents. The test results demonstrated excellent usability, with an average task completion rate of 93%, an overall relative efficiency of 91.4%, and a user satisfaction score of 88%. These results validate that the platform design focusing on instant ordering flows, real-time price calculation, and a job management dashboard for service providers successfully creates an effective and satisfying user experience. The implication of this research is a validated platform model that can serve as a catalyst for printing MSMEs to adapt to the on-demand economy, increase their competitiveness, and participate in the broader digital ecosystem.

A sustainable digital economy is an economic system that integrates digital technology, social sustainability, and resource efficiency within production processes and labor distribution. Advances in information technology, automation, and artificial intelligence have transformed the structure of the global labor market and created skill disparities among workers. The unpreparedness of human resources in facing digital transformation has led to gaps in access to training, technological literacy, and equal employment opportunities. Strengthening human capital is therefore a strategic solution to maintain balance between technological progress and social justice. This study employs a descriptive qualitative approach through Focus Group Discussions and literature reviews within the 2022–2025 period to analyze the interrelationships between competency development, automation implementation, and digital equity. The findings indicate that improving digital capabilities through upskilling, reskilling, and technology-based education enhances workforce resilience against disruption. Collaboration among government, industry, and educational institutions is proven to be effective in expanding training access, reducing the digital divide, and creating an inclusive and adaptive work ecosystem in the era of a sustainable digital economy.