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The continuous operation of airlock machines in wheat milling facilities plays a critical role in the material handling system, especially in the transfer of grain from ships to silo storage. At PT XYZ, the airlock machine has been identified as the equipment with the highest frequency of downtime over a three-month observation period, leading to significant disruptions in production flow and increased corrective maintenance costs. This study aims to analyze the failure modes of the airlock machine using the Failure Mode and Effect Analysis (FMEA) method and to develop preventive maintenance recommendations based on the highest Risk Priority Number (RPN) values. The research adopts a quantitative descriptive approach, involving field observations, interviews with maintenance personnel, historical breakdown analysis, and machine technical documentation review. The FMEA results indicate that the seal, gear, and bearing are the most critical components, with RPN values of 224, 210, and 192, respectively. These components are prioritized for preventive actions such as regular seal replacement, scheduled lubrication, gear inspections, and motor monitoring. Simulation of the proposed maintenance strategy demonstrates a 66.7% reduction in downtime, from 18 hours to 6 hours per month, and a 43.7% reduction in total maintenance costs, from Rp 9,034,500 to Rp 5,087,500 monthly. These results validate the effectiveness of the FMEA method in identifying risk-prone components and optimizing maintenance planning. It is recommended that PT XYZ institutionalize periodic FMEA updates and establish a cross-functional analysis team to continuously monitor and improve equipment reliability.

Feed is the most important factor in broiler farming to achieve optimal productivity, because feed costs reach 60-70% of the total production costs, therefore the quantity and quality of feed need to be considered. Efforts that can be made to increase feed efficiency and reduce production costs in broiler farming businesses are by adding feed additives. This study aims to evaluate the effect of adding shallot peel flour as a feed additive on antibacterial activity and characteristics of broiler intestines. The method used in this study is a laboratory analysis method and a field experimental method designed using a Completely Randomized Design (CRD) with 6 treatments and 5 replications. The results showed that the treatment of adding red shallot peel flour as a feed additive gave a very significant difference (P <0.01) on the pH, viscosity, length of villi and surface area of the villi of the small intestine of broiler, but gave no significant difference (P>0.05) on the number of villi and depth of the crypts of the small intestine of broiler. The conclusion of this study is that the addition of red shallot peel flour with a level of 1% as an additive in feed gives the best results in improving the characteristics of the small intestine of broiler.

Poultry agribusiness is a sector that has great opportunities for entrepreneurs, especially because of the increasing public need for animal protein. Fresh poultry products such as carcass meat and eggs need to be further processed to increase added value. MSMEs based on processed poultry products are increasingly developing, especially in the culinary sector which presents food innovations made from chicken such as chicken satay, crispy chicken and dimsum. This research focuses on analyzing the business feasibility of three processed chicken products in MSMEs in the Kediri area. Kediri has the potential to produce broiler chicken meat that meets local needs. The method used in this research is analysis of costs, revenues, profits, BEP (Break Even Point), and R/C Ratio. Costs consist of fixed and variable costs, with total costs calculated using the formula TC = FC + VC. Revenue is calculated based on production quantities and selling prices (TR = P × Q). Profit is obtained from the difference between revenue and total costs (π = TR - TC). BEP is used to determine the break-even point, both in terms of production price and production volume. Meanwhile, the R/C Ratio is used to measure business feasibility, with the R/C criteria > 1 indicating that the business is profitable. This research hoped that MSMEs in Kediri can understand the importance of calculating business feasibility to increase the competitiveness and sustainability of their business in the chicken meat processing industry.

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.

Empty oil palm bunches processed by palm oil mills in Indonesia are still abundant, reaching 56.35 million tons per year. Empty oil palm bunches contain around 40% cellulose, so they can still be used for various derivative products, one of which is composite products. The use of empty oil palm bunches as raw materials for Bioplastic production is a series of ongoing research, one of which is starch-cellulose blend, but until now it has not been successfully commercialized. The design of the starch cellulose blend bioplastic industry using palm oil as raw material produces two factories, namely a cellulose factory and a composite bioplastic factory. Both factories are designed in separate buildings. The separation of cellulose from TKKS uses a chemical method with soda, after mechanical treatment of size reduction. The industry is designed in 3 scales of production capacity, namely a large scale of 190,000 tons / year, medium 115.00 tons / year, and small 40,000 tons.year. The financial analysis of the three scales of production capacity as a whole is declared feasible. Profit margin is calculated at a minimum of 17.6%. The average payback period is between 3-5 years with an IRR of 24-49%. Analysis of the economic value produces an EScale index of 0.64 which indicates that the economic scale has been achieved. The economic scale of the starch cellulose blend bioplastic industry from TKKS is at a production capacity of 40,000 tons per year with a minimum supply of TKKS raw materials of 20,203 tons/year. At the smallest economic scale, the BEP is actually only 6627.4 tons/year, where this condition can be achieved because the industry has relatively small fixed costs.

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 development of the digital era brings new challenges and opportunities for micro businesses, especially in pricing bamboo handicraft products in Lembur Awi. The phenomenon of easy access to information and digital marketing makes it easier for consumers to compare prices, so pricing strategies become a crucial factor in maintaining business competitiveness. This study aims to analyze the pricing strategy applied by bamboo handicraft micro businesses in Lembur Awi, identify factors that influence pricing, and understand the influence of digital platforms on the pricing strategy. The research method used was a qualitative approach with a case study, involving in-depth interviews, observation and documentation as data collection techniques. The results showed that businesses use a pricing strategy based on the calculation of production costs adjusted to market conditions and digital competition. The utilization of digital platforms such as social media and e-commerce provides opportunities to expand the market while demanding adaptation of pricing strategies that are more flexible and responsive. Good financial management and integrated administrative systems also play an important role in making effective pricing decisions. This research concludes that a combination of costing, utilization of digital technology and product innovation is key to the success of bamboo craft businesses in the dig era.

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.

Material handling is a term for transportation or transport activities carried out by industrial companies, which involve moving raw materials, semi-finished goods or finished goods from one location to another predetermined location. Apart from that, material handling is also important in quality control, where 3-5% of damaged goods are caused by material handling. The aim of this research is to identify and redesign the layout conditions of concrete production facilities at PT. XYZ. The method of this research is the Activity Relationship Chart (ARC), Activity Relationship Daigram (ARD) and Total Closeness Rating (TCR) methods. In the current layout conditions, the sand warehouse and crushed stone warehouse work stations should be close to the two hoppers, namely the batching plant hopper and the asphalt mixing plant hopper, but in the actual conditions these two work stations are not close to each other. In the new facility layout there are changes and relocation of work stations based on the degree of proximity. Future research is expected to consider the amount of time generated during the material handling process and also consider cost aspects during the process of designing changes to the facility layout.

This study examines the role of environmental cost management in improving operational efficiency in manufacturing companies. Using a descriptive qualitative approach through a case study in Indonesia, the findings show that effective environmental cost management reduces waste and enhances production efficiency. Separate reporting of environmental costs also improves transparency and accountability.

This research employs a Systematic Literature Review (SLR) approach to analyze the application of the simplex method as a tool for solving real-world optimization problems. Mathematics education plays a crucial role in developing critical thinking and achieving accurate results. Linear programming, with its highly effective simplex method, is a branch of mathematics proven to solve various optimization challenges such as cost minimization, profit maximization, distribution, and scheduling. In practice, the simplex method is an alternative algorithm that systematically searches for the optimal solution to problems by moving from one feasible solution to another until the best result is achieved. This study identifies, examines, evaluates, and interprets relevant studies on the simplex method's application in real-world contexts. Our review of 20 journals reveals that the simplex method is highly effective in solving a wide range of optimization problems, from large-scale industries to Micro, Small, and Medium Enterprises (MSMEs). Examples of its application include optimizing fish feed costs at PT. Indojaya Agrinusa, maximizing profits for Seblak MSMEs, determining optimal sales quantities for areca nuts, and optimizing the production of tofu and pottery crafts, among others. The simplex method's ability to consider various limiting factors has proven to be extremely helpful.

This research aims to determine the total production costs, total revenue and business income, as well as the break-even point, return on investment, revenue to cost ratio, and payback period in the cultivation of vannamei shrimp (litopenaeus vannamei) over a period of 6 months. The research will be conducted from July to December 2024. It employs a quantitative analysis method with interviews and field observations to collect data. The results of this study show that the total costs incurred amount to Rp 2,370,177,864. Meanwhile, the total revenue generated is Rp 2,798,691,706 and the total business income is Rp 428,513,842. Furthermore, the financial analysis includes the Break Event Point (BEP) or break-even point obtained for this business, which is a BEP price of Rp 65,173/kg and a BEP unit of 6,376.09 Kg, the Return On Investment (ROI) for this business is 22%, the Revenue to Cost Ratio (R/C Ratio) for this business is 1.18, and the Payback Period (PP) for this business is 4.46.

This thesis explains about the directing of the film Hari Yang Tadi which uses an expressionist style to present an approach in the film that depicts emotions and subject4e experiences, not physical reality. The film Hari Yang Tadi tells the story of a daughter who is disobedient to her mother and as a result the daughter experiences the phenomenon of deja vu (repeated events). The methods used in the film Hari Yang Tadi are the methods of preparation, elaboration, synthesis, realization, and completion. The theory used in this thesis is directing with an expressionist style which is applied in several aspects of the film, such as scenes that emphasize emotional communication, artistic direction, cinematography, sound design, coloring and image editing. The technical concepts contained in this work are pre-production, production, and post   production. The duration of the creation of this thesis is three years starting from November 2022 to January 2025. The result of the creation of this thesis is the application of an expressionist style in the film Hari Yang Tadi such as changes in expression, emotion, artistic direction, costume design, sound design and coloring. The conclusion in this thesis is that the direction is in an expressionist style that is filled with an atmosphere of emotional changes in the main character that is not a physical reality

Makmur Jaya is a company engaged in the production of snacks and faces challenges in controlling raw material inventory, such as inaccuracy in the number of orders and high storage costs. This study aims to apply the Economic Order Quantity (EOQ) method to improve efficiency in inventory management. The EOQ method is used to determine the optimal number of orders that can minimize the total cost of inventory, including ordering and storage costs. The results of the analysis show that the implementation of EOQ is able to significantly reduce the total cost of inventory compared to the conventional method that has been used by the company. In addition, EOQ also provides benefits in scheduling raw material orders more efficiently and systematically. Thus, the application of the EOQ method is an effective strategy in improving the efficiency of raw material inventory control in Makmur Jaya.

Inventory management of raw materials is a crucial aspect in the manufacturing industry, particularly in the pharmaceutical sector, as it directly affects the continuity of the production process. This study aims to analyze the raw material inventory accounting system in inventory control at PT Bernofarm Pharmaceutical Company. The methods used include direct observation of operational processes and interviews with management to obtain relevant and accurate data. The results of the study show that PT Bernofarm has implemented an integrated accounting information system within an ERP framework, covering procedures for raw material requisition, issuance, return, and recording of production costs. Each procedure is systematically arranged with clear task separation and is fully computerized. This facilitates internal control and monitoring of raw material flow, while minimizing recording errors. With this effective system, the company is able to avoid both overstocking and stock shortages that could disrupt production. This study is expected to serve as a reference for improving the efficiency and accuracy of raw material inventory management in other pharmaceutical companies.

This study aims to evaluate the financial feasibility of tempeh production using genetically modified soybeans (Genetically Modified Organisms/GMO) at the Annisa Tempe Micro, Small, and Medium Enterprise (MSME) in Kubu Raya Regency. GMO soybeans are the preferred choice for the business owner due to their stable availability and lower price compared to local soybeans. This research employs a case study approach and utilizes investment feasibility analysis methods, including Net Present Value (NPV), Internal Rate of Return (IRR), and Net Benefit-Cost Ratio (Net B/C). The results show that the business yields an NPV of IDR 779,241,805, an IRR of 20.82%, and a Net B/C of 78.92. These indicators demonstrate that the GMO-based tempeh business at Annisa Tempe MSME is highly feasible from a financial perspective. The study also identifies key challenges such as competition in traditional markets and highlights opportunities through direct distribution and stable raw material supply. These findings are expected to serve as a reference for MSME actors, academics, and policymakers in developing sustainable GMO-based local food businesses.

Climate change and environmental degradation have negatively impacted mankind's sustainable development. The concept of green entrepreneurship has gradually been accepted by society, including ecoprint batik. Through the application of zero waste, ecoprint batik production offers a strategy that is in line with the principles of green entrepreneurship. This study aims to analyze the application of zero waste to the efficiency of eco-print batik production in the context of green entrepreneurship. The method used in this study is a qualitative approach with secondary data collection on batik business actors in Sragen. The data obtained were then analyzed using descriptive analysis to identify the analysis of the application of zero waste in batik innovation towards green entrepreneurship efforts. The results of the study indicate that the application of zero waste in eco-print batik production has a significant impact on production efficiency, especially in reducing waste and optimizing the use of raw materials. However, there are several obstacles such as higher production costs, limited supply of natural raw materials, and low consumer awareness of the added value of zero waste-based batik. Policy support and incentive programs from the Government are also very important to encourage the sustainability of eco-print batik businesses based on green entrepreneurship.

This study aims to analyze the profitability ratios of PT Blue Bird Tbk during 2021-2024 to evaluate its financial performance. The method used is ratio analysis, including Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results of the analysis show that all profitability ratios have increased significantly. GPM increased from 22.24% in 2021 to 32.33% in 2024, indicating efficiency in managing production costs. NPM also increased from 0.39% to 11.8%, indicating the company's ability to maintain higher net income. In addition, ROA and ROE increased from 7.48% to 19.30% and from 9.59% to 29.12%, respectively. These findings indicate that PT Blue Bird Tbk has successfully recovered from the impact of the COVID-19 pandemic and has positive growth potential in the future

Calculating the Cost of Goods Sold (COGS), also known as Job Order Costing (JOC), is a method of accumulating production costs for companies that manufacture goods based on specific orders. In this method, costs such as raw material costs, labor costs, and overhead costs are calculated separately for each order. By calculating COGS, companies can achieve efficiency in their expenditures and maximize production results to gain customer satisfaction. Therefore, this research aims to calculate the COGS for D’goalsport products so that the goods produced are efficient and generate profit for the business. The method used for calculating the Job Order Costing (COGS) in this paper is the Job Ordering Costing method. Based on the calculations performed, the Job Order Cost for each pair of pants produced is IDR 93.475. Thus, it can be concluded that the COGS for D’goalsport products still provides room for a Break-Even Point (BEP) cost of 50-100% according to market price.    

This research aims to investigate whether production costs and selling price influence the income of corn farmers in Ilomata Vilage, Atinggola Sub-District, Gorontalo Utara Regency. Employing using a linier regression. The findings indicate a positive in Ilomata Village, Atingggola Sub-disctrict, Gorontalo Utara Regerency. The findings further confirm that production sosts and selling price exert a statistically significant influence on the income of these corn farmers in Ilomata Village, Atinggola Sub-district, Gorontalo Utara Regerency. Additionally, these findings demonstrate the value of coefficient of correlation (R) which further confirms that contribution of variable of production costs and selling price, simultaneously, elucitade corn farmers’ income 0.415 or 41.5%.