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The research objective is to analyze the calculation of Article 21 Income Tax after the implementation of the HPP Law no. 7 of 2021 concerning changes to tax rates for employees who receive overtime pay as an additional income and calculating PPh using the Gross method and the Gross Up method. The sampling technique used Total Sampling, namely as many as 50 employees of the Ngadiredjo Sugar Factory who received overtime pay. The results of this study are that changes in tax rates and overtime pay also affect income taxes, such as new regulations causing employee taxes payable to be lower than the old regulations, tax payable per year is Rp.4,451,051.44 for taxes payable per month is Rp. 370,920.95 while in the new regulations in the HPP Law No. 7 for tax payable per year of Rp.3,451,051.44 and for tax payable per month of Rp.287,587.62. In determining the if method, use the Gross Up Method. The payable tax that must be paid by employees is Rp. 278,050.15 per month, whereas if the company uses the Gross Up Method, the tax payable per year is Rp. 13,743,899.44 and Rp. 1,145,324.95 for the monthly tax payable. Based on these data, the Gross Method will be more profitable for companies because the employees themselves will pay the tax owed on their income so that the company will also not bear the tax burden on employees and can save expenses on tax expenses.

The research aims to obtain results from the calculation of the cost of production and product selling prices from UD. Baroque. The data studied were from the results of company transactions and interviews with company owners.The method applied by the reviewers is descriptive qualitative using interviews and documentation.Based on this study, it states that the calculation of the cost price and selling price of UD. Barokah does not calculate the entire factory overhead expense, but the prices given by large companies have met the profit expected by UD. Barokah at a price of Rp. 700-800/Kg.

This study aims to determine the Effect of Work Discipline and Competence on Work Productivity of employees in the production section of the Bintang Satu Factory in Ciamis Regency. This study uses a descriptive method with a quantitative approach. The research population was employees of the production section of the Bintang Satu Factory in Ciamis Regency and used a saturated sampling technique, where all members of the population were sampled, namely 40 respondents. Data collection techniques using interviews and questionnaires. The method used is multiple linear regression analysis with SPSS version 25. The results of this study indicate that Work Discipline (X1) and Competence (X2) simultaneously have a significant effect on the dependent variable, namely Work Productivity (Y). Work Discipline (X1) partially has a positive and significant effect on Work Productivity (Y). Competence (X2) partially has a positive and insignificant effect on work productivity (Y).

Tofu is a characteristic of Indonesian food, so it is not uncommon for this tofu food to be found in Padang. Tofu is a food made from soybeans, and the process is still simple and limited to household scale. Suryanto (in Hartaty, 1994) states that what is meant by tofu is solid food printed from soymilk (Glycinespp) by a protein deposition process at its isoelectric point, without or with the addition of other permitted substances. The production process of tofu starts from washing, grinding, and pressing which are carried out by humans as well as machines. The purpose of this study is to obtain alternative production strategies that can be applied in Tofu Factory Industry SMEs. The stages of this research are Preparation, Screening, Activity Implementation, Activity Evaluation

The background of this research is because at this time the development of broiler ducks is actually not very popular in our ears, but in one of the business options in the livestock sector it turns out to be quite promising with quite large economic potential. The structure of the trade of broiler ducks is now starting to be more in demand by the public, because the taste of the meat is tasty and delicious. The purpose of this study was to find out what efforts were made by breeders in Jigang hamlet to increase household income through broiler duck farming. This study uses qualitative research. Data collection techniques in this study are observation, interview, and documentation methods. The results of the study show that the efforts made by broiler duck breeders to increase their household income are by choosing quality seeds, this is intended to reduce the risk of death, then provide vaccines and vitamins, provide factory feed and alternative feed and pay attention to the condition of the cage after the harvest period. so that the cage is far from the virus and harvest at the age of the ducks 35-45 days. This is an effort that breeders can make to increase their household income. This duck livestock business is a means of making a living to change a more decent life.

Precast concrete is a concrete structure construction technology with more printed components in the factory. Here the researcher takes into account to determine the planning of structural elements using precast concrete and its connections. The Madrasatul Qur'an MA Building in Nanggungan Village was used as the object of research to take into account floor plates, beams and columns, with reference to SNI 2847 – 2019, aspects of repetition, connections on beams, columns (Crobel) and floor plates. The calculation results on a 20 cm thick plate + overtoping with repeating plates of dimensions of 15 cm and 5 cm, overtoping using pedestal reinforcement D8 – 135 mm in the X direction, using wermesh D8 – 135 mm on the pedestal in the Y direction. planned 2 models of beam dimensions of 40 cm x 60 cm, upper reinforcement 5 D16 pedestal, 4 D16 field, lower reinforcement 4 D16 pedestal, 5 D16 pitch, Ø 10 – 150 fulcrum, Ø 10 – 150 pitch, waist reinforcement 2 D13 fulcrum, 2 D13. Beam model 2 upper reinforcement 3 D16 pedestal, 3 D16 pitch, rebar Ø 10 – 150 fulcrum, Ø 10 – 150 pitch, waist reinforcement 2 Ø 13 fulcrum, 2 Ø 13 pitch. The connection between the beam and the plate relies on a pedestal mounted lengthwise, the connection of the column beam uses a short console.

This Bottled Drinking Water Factory (AMDK) is drinking water that is packaged and processed through electronic machines and is safe to drink. It is processed according to quality standards and in accordance with applicable techniques and meets the specified requirements so that bottled drinking water is safe for consumption by the public. This study aims to determine the service quality strategy carried out by the Abillaits AMDK factory in the Ambunten subdistrict, Sumenep Regency. Which was carried out using a qualitative approach method. Methods of data collection using observation, interviews, and documentation. With 1 key informant and 6 supporting informants. Data analysis techniques using data collection, data reduction, data presentation, and drawing conclusion.  The results of research conducted at the Abillaits AMDK factory show 2  strategies implemented by the Abillaits AMDK factory in Ambunten in an effort to meet customer satisfaction, namely the basic and main strategy. Basic service strategies such as thanking customers, communicating with customers. Listening to customer complints and neat appearance. The main strategy is the services provided in accordance with SOP, fast and responsive, competitive advantage, building good relationships with customers, and timeliness.

Even though the Covid-19 pandemic has ended, awareness about cleanliness remains an important factor in people's lives. At the tofu factory in Karanglo Village there is no special hand washing area for employees, this certainly supports the spread of disease due to lack of cleanliness. This problem can be overcome by making special hand washing facilities for employees so that cleanliness can be maintained. The method used in this research is the observation method which is done by observing the behavior and activities of a person directly. With the existence of hand washing facilities at the tofu factory in Karanglo Village, it is hoped that it will be able to provide knowledge and insight regarding awareness of maintaining cleanliness and solutions in overcoming the hygienic problems of processed products. Evaluation is carried out by periodic checking to find out whether the tool can function properly. From the activity of making a hand washing station for the tofu factory in Karanglo Village, the factory employees can easily wash their hands both before and after work so that the hygiene of processed products is guaranteed.

Economics is an interesting field of study if studied from a historical perspective, in its journey, Malang apparently is not only the center of coffee plantations. Malang at that time had a large sugar factory (PG). As the economy of Malang City grew, the number of sugar factories continued to increase. This transformation extends to the trade and service sector which has brought Malang to play an important role as one of the pillars of the economy in East Java. In this research, the author used a qualitative method. The key to the successful evolution of the Malang region's economy is the synergy of political authority (government), the central bank as the monetary authority (BI Malang), and business actors so that they can become a transformative collective force in developing programs with an insight into regional potential and the institutional capacity of the local community, to the ability to adapt and capture new opportunities that arise in a rapidly changing economic order and environment is developed.

The fishing community in Kedungrejo Village, Muncar District, is close to the consumerist lifestyle. Each of the existing elements creates its own reflection, from skipper fishermen, labor fishermen to factory employees. In short, this research was conducted to describe the lifestyle that is formed in fishing communities, especially in Kedungrejo Village, Muncar District. This study uses a qualitative approach that explains the phenomenon descriptively using observation, interviews, and documentation. The research results obtained in this study indicate that the fishing community in Kedungrejo Village, Muncar District, has a consumptive lifestyle. This shows that the community buys products or luxury goods to maintain prestige in the surrounding environment. Moreover, they buy things based on their desires. The skipper fishing community, which is seen as being in the position of the upper social layer, will try to highlight the identity that is considered to have wealth and power. This study uses the theory of consumerism put forward by Jean Baudrillard which assumes collective individual identity based on commercial interests and not on utility. Just as society represents a need, consumerism makes individual/group behavior believe in the existence of a symbol of power in controlling a certain item.

This research is motivated by the changing welfare conditions of workers at PT Muara Griya Lestari (MGL) in Sukabumi Regency over time. The changes in the welfare of workers at PT Muara Griya Lestari have had some positive impacts, notably in meeting the household needs of factory workers' families. Furthermore, the changes in workers' welfare can transform their family's lifestyles. This study aims to examine, analyze, and describe the welfare, lifestyle changes, and the influence of welfare on the lifestyle of workers' families at PT Muara Griya Lestari in Sukabumi Regency, West Java. The research method used in this study is qualitative with a descriptive approach. Data collection techniques employed include interviews, observations, questionnaires, and documentary studies. The results of the study indicate that the welfare of workers at PT Muara Griya Lestari, in general, has changed. Two aspects that have experienced noticeable changes are income and household consumption or expenditure, shifting from the moderate category to the high category. This has had an impact on the changes in the lifestyle of factory workers' families, which can be seen in three dimensions: activities, interests, and opinions. However, the changes in the lifestyle of factory workers' families at PT MGL have not reached a consumptive lifestyle and remain within reasonable conditions. Meanwhile, welfare has only a small influence on the changes in the lifestyle of workers' families. Lifestyle changes are influenced by the social and environmental conditions in which the workers reside. Therefore, lifestyle changes are a process that occurs as a result of the interaction between the members of the workers' families and their environment.    

This study aims to develop a Teaching Factory planning strategy to enhance the entrepreneurship skills of students at SMK Darut Taqwa. The SWOT analysis method was used in this study, with data collected through observation, interviews, and literature review. The SWOT analysis results indicate that Teaching Factory can strengthen the relationship with stakeholders and the community, and provide opportunities for students to develop entrepreneurship skills and insights. However, there are several limitations and weaknesses in implementing this strategy, such as limited resources and a lack of technology and digital platforms to support student entrepreneurship development. To address these issues, this study recommends several strategies, such as developing entrepreneurship training programs for students, identifying new resources to support student entrepreneurship development, and utilizing technology and digital platforms to support student entrepreneurship development. These strategies can help SMK students develop the necessary entrepreneurship skills and insights to compete with established businesses in the market. It is hoped that the results of this study can serve as a reference for educational institutions and the government in planning effective and sustainable entrepreneurship learning programs in the future.

One of the factors that will affect the company's survival is pricing. Price is a measure to be able to know how much the value of a good and service. The price also determines the success or failure of goods or services will be sold in the market, because the price is the value of an item expressed in units of money. In addition, the price is used as a benchmark or starting point for other pricing or price is a suggestion liaison between buyers and sellers. This means that prices are determined by demand and supply will be a product or service that has been customized.

The research aims to find out how the palm oil mill workforce and how the production of oil palm smallholders contributes to the income of employees who work in oil palm plantations. The Rokan Hilir method used is interviews and documentation. Sampling was done purposively. The productivity of the palm oil mills is very high because the oil palm farmers are always pressing their superiors to achieve the targets they achieve. Meanwhile, oil palm farmers who have to reach the target of factory employees are unable to calculate how much % of their income is very large, so that the used palm fruit piles up in the factory until they have to fertilize the used palm fruit which is commonly called by the local community as janjangan. The saplings are thrown into the forest or into the oil palm, which the smallholders haven't harvested yet, why throw it back into the oil palm because the saplings can fertilize other palm oil. The research was conducted 3 times to interview employees of the palm oil mill. the pressure of oil palm farmers to achieve the target because their income is already optimal.

Businesses in various fields face increasingly fierce competition. In the face of competition, only using advanced technology in the company's production and operations is not enough. The company's use of advanced technology must be supported by reliable personnel, because no matter how sophisticated the technology used, if it is not supported by reliable personnel, it may not necessarily contribute to the smooth operation of the company. The purpose of this research is to find out and test whether compensation has an effect on employee performance, whether compensation has an effect on job satisfaction, and whether job satisfaction has an effect on employee performance. This research is included in the quantitative research using the Partial Least Square (PLS) method. The population in this study were employees of the plastic romen sport factory. The sample in this study used slovin using 55 people. The analysis technique in this research is descriptive and inferential statistical analysis using the Partial Least Square (PLS) method. The results of this study show that compensation affects employee performance, does compensation affect job satisfaction, and does job satisfaction affect employee performance?

Occupational Health and Safety are conditions in work that are healthy and safe, both for the job, the company and for the community and environment around the factory or workplace. One of the K3 Standards according to the Ministry of Health as intended in paragraph (1) is aimed at preventing and reducing occupational diseases and other illnesses, as well as work accidents among employees, and creating safe, comfortable and efficient offices to encourage work productivity.The research method used in this research is library research which uses literature as the main object. This research carried out descriptive analysis, namely trying to describe the Occupational Health and Safety of Radiotherapy services when using LINAC aircraft. To find out Occupational Health and Safety in Radiotherapy services, researchers reviewed several literature including books, articles and journals related to Occupational Health and Safety in Radiotherapy services in several hospitals in Indonesia. The research results show that creating occupational health and safety in radiodiagnostic and radiotherapy services requires component compatibility. Good equipment, examination room design that complies with the rules, appropriate procedures, security systems, health monitoring of officers and policies from the highest responsible persons.

tempe chips are the product of Sumber Agung Home Industry. This business is a hereditary effort in order to strengthen the family economy. Tempe chips are a product that is liked by the community, besides being delicious, nutritious, affordable prices are also easy to obtain. This housing business is widely cultivated, in addition to materials that are around the business location, the production process is relatively simple, the capital is not large, the market share is wide open. So it is not surprising that in the development of the Sumber Agung Home Industry, it faces competition, especially in product marketing. This is because in determining the selling price of Sumber Agung, it should be based on the cost of production which is calculated accurately. This has not been able to be done. So far, Sumber Agung has not carried out the process of making the cost of production in business. The FE Unisri Service Team tries to provide assistance in making production prices so that Sumber Agung can set an accurate selling price so that they can compete in selling products. With the determination of the cost of production, Sumber Agung can always develop real expenditures from its production costs in the form of: raw material costs, auxiliary materials, labor costs and factory overhead costs.

Welcoming free trade, competition in the business world is getting tougher. As many companies emerge, according to the law of Supply and Demand, competition will arise between similar and dissimilar industries to dominate the market using various methods and strategies. When these companies or industries are established, they certainly have a goal to be achieved. Of the many goals that a company wants to achieve, it is to gain profit or profit. The author's anxiety in facing increasingly tough competition makes the author try to examine whether the calculation of overhead costs is in accordance with the accounting process implemented, because companies are required to be able to make decisions quickly and precisely, because being careful in making decisions will affect the continuity and development of the company, wrong One decision that must be taken in the management of a company is decisions and policies regarding costs.      

Monitoring is a process of monitoring and analyzing information based on certain indicators. Every company engaged in distribution and promotion must carry out monitoring activities. Including PT. Single Paint Factory, Djaja Indah, Kediri Branch, which also continuously monitors the sales results of the sales consultants who work in several partner stores. The process of reporting sales results that have been carried out so far is still using conventional methods so that sometimes it interferes with the monitoring process due to delays in sending reports. To make this easier, the author makes a website-based monitoring application to help smooth the monitoring process of Sales Consultant sales results. To produce a quality application, the author uses the goal question metrics method as a method for measuring application quality. Goal Question Metric (GQM) is a method used to define application measurement models. The application of the GQM method in this study was carried out with the initial stage of factor analysis of the application quality model based on the ISO 25010 Quality Model. The next stage was making questionnaire questions regarding application characteristics and calculating the results of the questionnaire with the weighted summattion metric. From the results of measuring the quality of this monitoring application, the average quality value is 3.08, which means that this monitoring application is included in the application with good quality (Medium). The functionality available in the monitoring application is in accordance with the needs of users of the sales consultant monitoring application.

Kartikajaya Village is part of the Wonosari village area, before it became its own village known as Bleder. At that time it was still in the form of forests and swamps and was often used for TNI war games, especially Soldiers of the VII Military Command (now Kodam IV Dipenogero). Kartikajaya Village means the village is Resetement (Prokiamad) which is inhabited by retired TNI AD. It is one of the efforts. Located approximately 9 km from Kendal City, and approximately 10 km from the City of Patebon. Transportation that can be used is angkudes no. 3 and gig by day, and motorcycle taxi at night. When it was first formed this village was a local transmigration site for veterans of the war for independence, so that almost part of the population was retired soldiers. Now, along with the development of the region, the population of Kartika Jaya Village has begun to be heterogeneous in terms of livelihoods, from farmers, fishermen, factory workers, to private employees and civil servants. This research is a qualitative research. The data used in this study were obtained from interviews with Kartika Jaya residents and consumers and the results of the performance were analyzed to obtain a corrective action plan. In general, this study concludes that Kartika Jaya serves the market segment for young people and modern productive age and has a development plan that focuses on consumers (Customer oriented) and the voice of consumers who are very satisfied and satisfied with the performance of the marketing business produced by Kartika Jaya tourism.