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The production of pharmaceutical sterile products requires strict procedures to minimize the risk of microbial, particulate and pyrogen contamination that can be harmful to the user's health. The selection of the right sterilization method is the key to achieving the desired stability of the final product. Filtration sterilization is one of the oldest methods used for pharmaceutical sterile products. There are two types of feed flow in the method, namely through flow filtration and tangential flow filtration. This review article is prepared through literature search and download of national or international journals with inclusion or exclusion criteria that have been set. Literature sources are accessed online from various sites such as Google Scholar and Pubmed in the range of 2014-2024. The keywords used for journal searches are sterilization, through flow filtration, and tangential flow filtration. This review article reviews and compares the two methods to understand the differences, mechanism of action, and research objectives based on the review article on membrane filtration sterilization. This review aims to provide a better insight into the advantages and disadvantages of each membrane filtration sterilization method, as well as guidance in choosing the appropriate method based on the characteristics of the product to be sterilized. The results showed that through flow filtration is more commonly used in small volume and batch processes because of its simple design, but has limitations in reducing membrane fouling. In contrast, tangential flow filtration allows for continuous processing of larger volumes, with the advantage of minimizing particle build-up on the membrane surface, thus extending membrane life. The choice of method is also influenced by factors such as particle size, viscosity of the solution, sensitivity to heat, as well as operating costs. An in-depth understanding of the Working Principle and application of each method is essential for the pharmaceutical industry to ensure the quality, safety and efficiency of the production process. Thus, this review is expected to be a reference for researchers and practitioners in determining the optimal filtration sterilization strategy according to product needs.

This study aims to evaluate the effectiveness of current asset management, specifically cash, receivables, and inventory, and its impact on a company's ability to generate profits. The study focused on companies in the automotive sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research approach used a quantitative method with secondary data sourced from annual financial reports. The study sample included 11 companies, resulting in a total of 44 observational data sets over four years. Data analysis was performed using SPSS version 25 software to examine the relationships and influences between the study variables. The test results showed that cash management did not significantly influence profitability. This indicates that the amount of available cash does not always correlate with profit, possibly because cash funds are not optimally utilized in productive activities. Conversely, receivables management showed a negative correlation with profitability. This finding suggests that high receivables can burden cash flow and reduce a company's ability to generate profits. Meanwhile, inventory management has a positive and significant impact on profitability, indicating that good inventory control can support smooth production and sales, thereby increasing profits. Together, these three variables explained 68.4% of the variation in company profitability, while the remaining 31.6% was influenced by factors outside the model, such as operational efficiency, cost structure, and marketing strategy. These findings provide insights for automotive company management to prioritize inventory management and review cash and receivables policies to optimize financial performance.

The war between India and Pakistan has had a devastating impact on the economies of both the countries directly involved and those indirectly affected. The economic impacts of this armed conflict include significant infrastructure damage, reduced production capacity, soaring inflation, rising unemployment, and reduced investment flows. This geopolitical instability has also fueled uncertainty in global financial markets, triggering a "flight to safety" phenomenon, a shift in capital and investment to countries or instruments perceived as safer, such as US government bonds or gold. For Indonesia, this situation has the potential to significantly disrupt national economic stability. One impact is a reduction in foreign direct investment (FDI) inflows, as investors tend to hold back or relocate their investments to more geopolitically stable countries. Furthermore, pressure on the rupiah exchange rate could increase due to global financial market volatility and a decline in international investor confidence. The conflict could also hamper Indonesia's export traffic, particularly to countries with close trade ties with India and Pakistan. Furthermore, these tensions could disrupt global supply chains, particularly for energy and food commodities, many of which pass through strategic trade routes. If the conflict drags on, the price of crude oil and other raw materials could potentially rise sharply, which in turn would increase domestic production costs. This would have a direct impact on inflation and public purchasing power. This situation further complicates the management of Indonesia's monetary and fiscal policies, which currently face significant challenges, such as the imminent maturities of large government debt and a still-widening state budget deficit. The government must take strategic steps to maintain domestic economic stability, strengthen foreign exchange reserves, and encourage export market diversification to reduce over-reliance on conflict-prone countries.

Virgin Coconut Oil (VCO) is a high-quality coconut oil that is extracted from fresh coconut meat without the use of high heat or chemicals, preserving its natural nutrients and beneficial properties. The demand for VCO has increased in recent years due to its various health benefits, such as boosting the immune system, improving digestion, and providing antimicrobial effects. The oil is rich in medium-chain fatty acids, particularly lauric acid, which is known for its positive effects on cholesterol levels and cardiovascular health. This study focuses on the production of VCO using a natural fermentation method, a traditional technique that is gaining attention for its simplicity and environmental friendliness. In this method, mature coconut meat is grated and squeezed to extract the coconut milk, which is then fermented at room temperature for 24–48 hours. The fermentation process allows the separation of the oil from the milk, forming a clear oil layer on top, which retains the characteristic aroma of coconut. The quality of the produced VCO was analyzed by determining its acid value and saponification number. The saponification value, which indicates the amount of alkali required to saponify the fat, was found to be 50.49. The acid value, which reflects the free fatty acid content, was measured at 5.61. These results suggest that the VCO produced through natural fermentation is of relatively good quality, with a favorable acid value indicating lower rancidity. Overall, the study demonstrates that natural fermentation is an efficient, eco-friendly, and cost-effective alternative for VCO production. This method not only preserves the natural properties of the coconut oil but also offers a sustainable approach to producing high-quality oil for various health and cosmetic applications.

This study aims to evaluate the financial performance of PT Akasha Wira International Tbk during the period 2022 to 2024 using profitability ratio analysis. The ratios analyzed include Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM). The data used is sourced from official financial statements published through the Indonesia Stock Exchange website. Based on the results of the analysis, the company's financial performance is generally relatively good and shows stability over the past three years. This is reflected in the consistency of the profitability ratio which is at a favorable level, indicating the effectiveness of the company in managing assets, its own capital, production costs, and operational activities. Further analysis shows that the Return on Assets and Return on Equity show a stable trend with a slight increase, which indicates efficiency in asset utilization and capital management. Gross Profit Margin and Operating Profit Margin also show positive trends, indicating efficiency in managing production costs and operational activities. Net Profit Margin, although slightly volatile, remains within a range that reflects good profitability. In addition, the results of this evaluation also indicate that the company has the ability to adapt to market changes and dynamic economic conditions. The ability to maintain profit margins in the midst of economic fluctuations shows the resilience of the business model and operational strategy applied. These findings provide an idea that PT Akasha Wira International Tbk has been able to maintain a healthy performance despite being in a competitive business environment. Thus, the results of this evaluation can be used as a basis for strategic considerations by management in preparing long-term financial plans and decision-making, as well as a reference for investors in assessing the company's prospects.

The agricultural sector has a vital role in meeting national food needs, improving community welfare, and strengthening regional food security. However, the sector still faces various challenges, including land limitations, climate change, price fluctuations, and low production cost efficiency. Therefore, innovation is needed through the application of digital technology that is able to increase the productivity and sustainability of farming businesses. One of the solutions offered is the use of Artificial Intelligence of Things (AIoT), which is the integration of artificial intelligence (AI) with the Internet of Things (IoT) that allows agricultural systems to run more intelligently, efficiently, and scalably. This community service activity was carried out with the Satria Tani Hanggawana Farmers Group located in Kalisapu Village, Slawi District, Tegal Regency, with the main focus on premium melon cultivation. The method of the activity included material presentations on the concept of smart farming, the introduction of IoT-based sensor devices for monitoring temperature, humidity, and plant nutrition, field practices in greenhouses, simulations of the use of AI-based applications for crop prediction, and interactive discussions. In addition, material was also provided on simple agribusiness management, financial recording, and crop marketing strategies so that farmers are able to manage their businesses more professionally. The results of the activity showed a significant increase in participants' knowledge related to the application of AIoT in modern agriculture. Farmers not only understand the benefits of technology, but are also able to practice using tools and applications directly. The enthusiasm of the participants was reflected in their active involvement in discussions, willingness to try new technologies, and awareness of the importance of innovation to face agricultural challenges in the digital era.

This community service program aims to improve the capacity of 25 raw cassava chip MSMEs in Solok Regency through holistic training that integrates managerial, collaborative, and spiritual aspects. The activities are designed with the real needs of business actors in mind, both in terms of technical business management skills and strengthening business ethics values. The training is conducted in a classical manner through the delivery of entrepreneurship and financial management materials covering basic business management concepts, simple marketing strategies, and cash flow management. In addition, participants participate in group simulations and ice-breaking games to foster a spirit of collaboration and build trust among business actors. Assistance in financial recording practices is carried out using the financial records application v1.1, which is designed to facilitate recording daily transactions, tracking production costs, and simple profit and loss analysis. A special contemplation session is also held to foster awareness of ethics and spirituality in entrepreneurship, including the importance of honesty, social responsibility, and sincere intentions in running a business. The program is evaluated through a 20-question digital quiz taken by all participants. The evaluation results show a significant increase in the understanding of basic management concepts, cash flow recording skills, and a responsible attitude in managing the business. These findings confirm that a values-based training approach combined with hands-on practice can effectively strengthen the foundations of MSME sustainability, both in terms of operational performance and moral resilience. Given the positive results, this program is recommended for replication in other regions with similar business characteristics. Continued support from local governments, educational institutions, and business partners is essential to expand the program's impact, ensure business sustainability, and foster competitive and integrated community-based economic growth.

The reciprocal tariff policy has a significant impact on a number of countries, including Indonesia. In this scheme, Indonesian non-oil and gas products are subject to a tariff of 32% when entering the US market. Such a high tariff places Indonesian exporters in a less competitive position compared to other countries that have more favorable trade arrangements with the United States. This condition becomes more complex when viewed in the broader context of the US-EU trade war, which creates uncertainty and turbulence in the global economy. Indonesian exports are affected both directly and indirectly. Indirect impacts can be seen from disruptions to the global supply chain, the slowdown in the world economy, and decreased global demand. As global production networks become increasingly interconnected, any disruption in major economies will ultimately suppress demand for Indonesian export commodities. This means that even if Indonesian products are not directly targeted, the ripple effects of global trade tensions will still hinder Indonesia’s export performance. For instance, reduced consumption in Europe and the US due to rising product prices and inflation will diminish market opportunities for Indonesian goods.On the other hand, direct impacts arise because several Indonesian products have been explicitly subjected to tariffs by the US government. These include textiles and textile products (TPT), electronics and their components, footwear, furniture, and palm oil (crude palm oil/CPO). Such tariffs significantly reduce Indonesia’s competitiveness in the US market, potentially leading to decreased export volumes, lower revenues for domestic industries, and job losses in export-oriented sectors. Furthermore, the policy also makes European products much more expensive in the US market, which worsens the global supply chain, increases logistics costs, triggers inflation, and escalates uncertainty in international trade.

The agricultural sector is one of the main pillars in the national economy because it makes a significant contribution to the Gross Domestic Product (GDP), absorbs labor, and is the main livelihood for most Indonesians, especially in rural areas. Among various agricultural subsectors, vegetables have an important role as a commodity that not only meets the needs of household consumption, but also becomes a major source of income for farmers. However, vegetable farmers are often faced with serious problems that directly impact their well-being. One of the main problems is price instability. During the harvest, the abundance of production causes the price of vegetables to fall drastically so that it is not able to cover the capital costs that have been incurred. This is experienced by vegetable farmers in Ngablak District, Magelang Regency, where the selling price of vegetables at harvest time is very cheap, often even below production costs, so that farmers suffer big losses. Reflecting on these problems, this community service activity is present with the theme "we buy, we distribute." This concept is carried out by buying vegetables directly from local farmers at a more decent price than the market price during the harvest. The vegetables that have been purchased are then not resold for profit, but are distributed for free to people who really need them, especially residents in Kepanjen Hamlet, Trimulyo, Sleman. Thus, this activity provides dual benefits, namely helping farmers to continue to earn a decent income and supporting community food security through the distribution of vegetables for free. This program is also a form of social solidarity between farmers and the community, as well as a simple but real solution in dealing with the problem of fluctuations in the price of agricultural products.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting Indonesia's economy, contributing 61.07% to the national Gross Domestic Product (GDP). However, MSMEs still face various challenges, particularly low productivity due to limited access to technology and production equipment. A clear example is Kedai Ndeso, located in Jiyu Village, Kutorejo District, Mojokerto Regency. This small food business faces inefficiencies in the noodle boiling process, which is still done manually using conventional methods, resulting in limited production capacity and longer service times. Through this community service program, the implementation team aimed to develop and apply an appropriate technology innovation in the form of a multi-strainer noodle boiler to help improve MSME productivity. The method used was a participatory approach, actively involving the Kedai Ndeso owner throughout each stage of the program, which was conducted from July 13 to 24, 2025. The developed noodle boiler measures 35x35x35 cm and is made of food-grade stainless steel. It features six separate strainers, allowing six portions of noodles to be cooked simultaneously in the same amount of time.nTesting results demonstrated that this tool significantly increased production efficiency without compromising the quality of the noodles. It also led to operational cost savings, especially in terms of energy use and labor time. Additionally, training and outreach activities were carried out to ensure effective knowledge transfer to the MSME owner. This appropriate technology innovation has proven to be a practical solution for MSMEs in the culinary sector, helping them increase productivity and competitiveness while maintaining consistent product quality and ensuring food safety. Therefore, this initiative provides a tangible contribution to supporting the sustainability and independence of small enterprises in rural areas, empowering them to compete more effectively in the modern economy.

This study aims to analyze the electrical energy consumption of a bench-type drilling machine, RYU RDB 13, by varying machining parameters in the form of spindle speed and feed rate. Electrical energy is a critical aspect of production efficiency in the manufacturing industry, particularly in machining processes that require continuous power consumption throughout the cutting operation. The material used in this study is aluminum 6061, chosen for its lightweight, corrosion resistance, and wide application in the automotive and aerospace industries. The drilling process was carried out using three spindle speed variations: 620 rpm, 920 rpm, and 1280 rpm, along with three feed rate variations: 0.04 mm/rev, 0.08 mm/rev, and 0.1 mm/rev. Current and voltage were measured using a digital wattmeter in real-time, and energy consumption was calculated in wattseconds (Ws) using power calculation formulas. The results indicate that increasing the feed rate and spindle speed leads to higher instantaneous power consumption. However, total energy consumption tends to decrease at higher speed and feed combinations due to shorter machining times. The optimal parameter combination was found at a feed rate of 0.1 mm/rev and a spindle speed of 1280 rpm, which resulted in the lowest energy consumption of 387 Ws and the fastest drilling time. This demonstrates that selecting the right machining parameters not only improves energy efficiency but also maintains or enhances productivity. The observed power consumption pattern typically shows a sharp increase at the beginning of the drilling process, a stable phase during the main cutting stage, and a rapid decrease towards the end of the cut. These findings contribute to a better understanding of the relationship between machining parameters and energy efficiency, serving as a basis for developing sustainable production strategies in the manufacturing sector that prioritize energy savings and cost reduction.

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 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.

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 community service activity was organized by a team of lecturers from the Department of S1 Accounting, Gorontalo State University in 2024 in Botutunuo Village, Kabila Bone District, Bone Bolango Regency, Gorontalo Province as a form of implementation of the Tri Dharma of Higher Education. This coastal village, which is located in the Tomini Bay area and has tourism potential, faces obstacles in the management of culinary businesses owned by the local community. The main problem of partners is low professionalism in business management and suboptimal bookkeeping administration. This activity aims to increase the knowledge and ability of MSME actors in implementing cost accounting for controlling and reporting production costs. The program is carried out in four stages: location survey, material socialization, technical assistance in calculating the cost of production, and monitoring and evaluation of implementation results. The results of the service showed that 75% of the participants understood the material well and welcomed the sustainability of the mentoring. This activity makes a positive contribution to improving the competence of culinary business actors in coastal tourism areas through the application of cost accounting.   

As a key source of animal protein in Indonesia with growing demand, this study examines the income levels of broiler chicken meat vendors at Tanjung Pura Market, Langkat Regency. Despite fluctuating prices and limited purchasing power among consumers, traditional markets continue to serve an essential function in meat distribution. The objective of this research is to assess the income of broiler chicken sellers by analyzing production costs, output, profits or losses, R/C ratio, and break-even point (BEP). Using a total sampling method, ten vendors at Tanjung Pura Market were chosen as the research subjects. A qualitative approach was applied through descriptive analysis.

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.

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.

Plastic bottle waste is a leftover material that is no longer used from human activities. Flower bouquet has become one of the necessities, especially for teenagers to adults. Comparison of the price of a bouquet of real flowers and artificial flowers is quite expensive, making a bouquet of flowers from plastic bottle waste a new innovation. The purpose of this study was to determine the process of making a flower bouquet, determine product validation, determine the public acceptance of the product, and determine the comparison of the price of production costs of a flower bouquet of plastic bottle waste, real flowers, and artificial flowers. This research uses the methods of observation, literature, experimentation, documentation, interviews, and questionnaires. The process of making a bouquet consists of the preparation of tools and materials, and manufacturing steps starting from bottle selection, bottle cleaning, bottle formation according to flower patterns, pattern assembly, application of color paint, glitter, and clear paint. Making a flower bouquet from plastic bottle waste was carried out through three experiments. The results of the validation test to 3 expert validators based on the assessment of shape, color, appearance, circuit patterns, and color combinations that obtained decent results were the products in the third experiment with a score of 15. The results of the public test to 34 respondents on the public acceptance of the products in the third experiment based on aspects of shape, color, appearance, circuit patterns, and color combinations were very like (score 3). So that the product in the third experiment was accepted by the community. So that the product in the third experiment is accepted by the public and has the potential to become a business opportunity. We recommend that craftsmen streamline time in the manufacturing process and use gloves to avoid droplets of wax glue and cuts due to cutters or sharp bottle parts.

Mentoring activities for MSMEs engaged in snacks, namely tempeh chips. Production activities are carried out every day because of the many enthusiasts and consumers who like the products of the Mak Ribut Tempeh Chips MSME. The purpose of this activity is to The purpose of this activity is to provide assistance for business development in MSMEs by identifying problems that exist in MSMEs, and trying to provide alternative solutions. After conducting the observation stage, several problems were found faced by MSMEs, including not having a business profile, not having a logo, not having a promotional Banner, not having a packaging sticker, not having a stamp, not having promotional media in the form of product photos, production videos and promotional videos, not having a social media account, not knowing the calculation of HPP, and not having simple financial records. During the mentoring activities that created a series of activities that resulted in several programs and after analyzing the UMKM Keripik Tempe Mak Ribut produced a positive impact on UMKM owners such as having a business profile that is useful as a business identity, logo, Banner, packaging stickers that are useful for introducing product brands, stamps, product photos, production videos, promotional videos, social media accounts, as a promotional media in marketing their products, and updates on gmaps so that consumers know the location of the business. Calculation of HPP (Cost of Goods Sold) so that UMKM know how much profit is obtained, as well as simple bookkeeping so that business finances are organized and not mixed with personal finances.