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Penelitian kualitatif deskriptif ini bertujuan untuk menganalisis penentuan harga pokok produksi (HPP) dan harga jual kompetitif kue tar menggunakan metode Full Costing pada Toko Kue Hum’aisyah Cake di Kabupaten Dompu, Nusa Tenggara Barat. Data primer diperoleh melalui observasi dan wawancara langsung, sedangkan data sekunder bersumber dari laporan keuangan usaha. Hasil penelitian menunjukkan bahwa metode Full Costing menghasilkan perhitungan HPP yang lebih akurat dibandingkan metode sederhana yang diterapkan perusahaan selama ini. Total biaya produksi dengan metode sederhana tercatat sebesar Rp55.100.250 (Rp185.000/unit), sedangkan metode Full Costing menghasilkan Rp57.395.250 (Rp195.000/unit). Terdapat selisih sebesar Rp2.295.000 secara total atau Rp10.000 per unit. Selisih ini terjadi karena metode sederhana milik perusahaan belum memperhitungkan seluruh unsur biaya produksi, khususnya biaya overhead pabrik secara rinci.

Semarang Regency, one of the regions in Central Java, Indonesia, possesses considerable potential for the development of smallholder beef cattle farming. One strategy to support the growth of this sector is through partnership arrangements, particularly the gaduhan (cattle-sharing) system, which is widely practiced among smallholder farmers. This study aimed to analyze the gaduhan partnership model in smallholder beef cattle farming and its impact on farmers’ income in Semarang Regency. The research was conducted in August 2025 in Banyubiru and Pabelan Districts using a purposive sampling method involving 30 beef cattle farmers. Data were analyzed using multiple linear regression, with farm scale, farming experience, gaduhan partnership system, production costs, and livestock productivity as independent variables, and farmers’ income as the dependent variable. The results revealed that all independent variables jointly had a significant effect on farmers’ income, as indicated by an F-value of 132.412 and a significance level of 0.000. Partially, farm scale, the gaduhan partnership system, production costs, and livestock productivity significantly affected farmers’ income, whereas farming experience had no significant effect. The coefficient of determination (R²) was 0.883, indicating that 88.3% of the variation in farmers’ income could be explained by the model. The gaduhan partnership model in smallholder beef cattle farming in Semarang Regency is characterized by the influence of farm scale, farming experience, partnership arrangements, production costs, and livestock productivity on farmers’ income. The average income generated under the gaduhan partnership system was IDR 11,400,000, with a profit-sharing ratio of 60:40 between the livestock owner and the farmer.

The community service activities aim to improve business financial management skills and student readiness in facing the 2026 Indonesian Student Innovation and Entrepreneurship Festival (FIKSI). The program is implemented by lecturers of the Digital Business Study Program at Al-Irsyad University Cilacap together with supervising teachers and 26 FIKSI finalist students from SMA Negeri 2 Cilacap, SMA Negeri 3 Cilacap, and SMA Negeri 1 Maos. The main problem faced by partners is the low ability to prepare business financial reports and the use of digital technology in business development. The method used is Participatory Action Research (PAR) through stages of socialization, training, technology implementation, mentoring, evaluation, and program sustainability. The results of the activity show an increase in student understanding and skills in recording transactions, calculating the cost of production, preparing profit and loss and cash flow reports, and utilizing digital financial applications and Artificial Intelligence (AI) to support business development. In addition, supervising teachers received capacity building in assisting students in aspects of financial management and preparing business proposals. The establishment of the Smart Fintech Young Entrepreneur Community is a sustainable strategy for the program to support the development of digital entrepreneurship in schools. This program has proven effective in improving the quality of business and improving students' readiness for entrepreneurship competitions.

The opening of the wrench opening for M14 bolts is broken in use as a problem encountered in field activities. The manufacturing objective is to obtain an M14 mm wrench-ring wrench from forged steel measuring 200x6.5 mm. The manufacturing method includes: wrench design on one end and ring wrench design on the other end for bolt size M14 mm, cutting sufficient volume of steel material after forging according to the design, wrench forging on one end and ring wrench forging on the other end for bolt size M14, Chromium plating; finishing of wrench gap and hexagon for ring wrench with a distance of 22 mm, and quality-dimension-standard inspection. TThe manufacturing results are in the form of a paired wrench with an M14 mm ring wrench made of forged steel coated with chromium measuring 200x6.5 mm with a total production cost of IDR 30,000/unit, and a process duration of 3 minutes/unit which has the impact that the paired wrench with a ring wrench for M14 mm bolts measuring 200x6.5 mm can be used for M14 bolts in general with an opening width of 22 mm for both ends as a wrench or ring wrench.

The frequent breakage of saw blades and the use of blades that are not suitable for beginner saw operators present a significant problem in metal sawing activities. This study aims to produce a double-sided sharp steel saw blade with dimensions of 310×30×0.8 mm. The production process consists of several stages, namely designing the double-sided sharp saw blade, cutting high-carbon steel material to size, drilling 4 mm diameter holes at both ends with a 310 mm distance between holes, forming sharp edges on both sides of the blade, hardening only the two cutting edges, followed by labeling, packaging, and quality and dimensional standard inspection. The production output is a double-sided sharp steel saw blade measuring 310×30×0.8 mm made from medium carbon steel. The manufacturing cost is Rp. 3,500 per unit with a processing time of 3 minutes per unit. These results indicate that the saw blade can be mounted on a general saw handle and has improved resistance to breakage, making it more suitable for beginner users whose sawing motion is not consistently aligned on a single flat plane.

This community service initiative aims to enhance the knowledge and skills of the residents of Ilih Village, Damer District, Southwest Maluku Regency, regarding the use of banana corms as a nutritious and cost-effective alternative food source. Banana corms have historically been underutilized and generally treated merely as agricultural waste. Through training and mentoring sessions, the community was educated on the nutritional content of banana corms, processing techniques, and business opportunities for home-based banana corm nugget production. The methods employed included outreach, demonstrations, hands-on nugget-making training, and an evaluation of the activity's outcomes. The results indicate a high level of community enthusiasm for the innovation of processing banana corms into nuggets. Following the activity, participants demonstrated increased knowledge regarding the utilization of local food ingredients, hygienic processing techniques, and the economic potential of the processed product. The banana corm nuggets offered a pleasant taste and appealing texture, and were well-received by the community. Furthermore, the product's low production cost suggests it could serve as a source of additional income for villagers. This initiative is expected to support local food security and improve community welfare through the development of food businesses based on local resources.

This study aims to design a liquid dish soap made from lerak fruit (Sapindus rarak DC.) as an environmentally friendly alternative to synthetic chemical-based soaps. Lerak fruit was selected due to its high saponin content, which functions as a natural surfactant capable of producing foam and removing grease. This research integrates three courses: Product Design and Development using the Quality Function Deployment (QFD) method with House of Quality (HOQ) to identify consumer needs; Work Measurement Analysis using Operation Process Charts (OPC) to design the production process; and Cost Estimation Analysis using the full costing method to calculate production costs and determine the selling price. Results show that the best product concepts are Concept 4 and Concept 8, characterized by natural lerak surfactant, active ingredient concentration above 15%, pH of approximately 6, citrus/lemon scent, and pump bottle packaging. The production process consists of preparation, mixing, boiling, addition of thickener, cooling, pressing, filtering, and packaging, with a total production time of 142.05 minutes for two 500 ml products. Total production cost is Rp65,184, with a cost of goods sold (COGS) of Rp32,592 per unit and a selling price of Rp34,000 per unit.

Various viruses due to unhygienic surfaces of eating and drinking utensils, especially those that are frequently used and repeated, if they do not meet health standards have the potential to cause disease in subsequent users as a problem faced. The purpose of fabrication is to obtain eating and drinking utensils (talam-ompreng) measuring 400x300x0.4 mm made of SS304 which are hygienic, practical, heat resistant, not easily broken, not easily worn, easy to wash and easy to carry. The fabrication method includes: design of a 40 cm long, 30 cm wide eating tray, 7 serial basins (rice container 12 x 12 cm 2 basins, side dish container 8 x 8 cm 3 basins, vegetable container 6 x 6 cm 1 basin, fruit container 6 x 6 cm 1 basin) with a depth of 30 mm, a thickness of 0.4 mm; selection of SS304 plates; design of pressing molds; checking the thickness of SS304 plates; cutting material 55 x 45 cm; pressing until flat (not bulging or thinning/torn); bending the edges around; finishing cleaning metal thorns; stamping according to order; and quality inspection of the ompreng tray according to nutritional standards. The fabrication results in a 40 cm long, 30 cm wide, 0.4 mm thick tray made of SS304 material with a total production cost of IDR 75,000/unit, and a process duration of 2 minutes/unit which implies that the eating and drinking utensils can be used repeatedly after being washed clean from viruses.

Problems that often occur in brooch pins are bent wire or detached from the hook, also the possibility of the brooch coming off the pin when worn as a problem encountered. The purpose of fabrication is to obtain a 60 mm long brooch pin, 0.5 mm diameter, AISI 1045 material. Fabrication methods include: brooch pin design; selection of AISI 1045 material for 0.5 mm diameter wire and for 0.3 mm plate; cutting wire 94 mm long and sharpening one end; cutting the brooch pin end hook plate; forming the wire into a circle with a 4 mm hole for one winding; cutting a 0.3 mm thick plate in the shape according to the design; forming a pointed end hook with a punch and die; pressing the base of the wire to one side of the shape plate; electroplating with Chromium solution material; ordering and installing the customer's taste brooch; unification between the brooch and the pin stem; and quality-dimensional inspection. The fabrication results are in the form of a 60 mm long brooch pin, 0.5 mm diameter, AISI 1045 material coated with Chromium with a total cost of IDR 290,-/piece and a production duration of 90 seconds/piece which means that the brooch pin can be used for various desired accessories.

The continuous increase in paper consumption has a direct impact on waste accumulation and environmental degradation due to the exploitation of wood as the primary raw material. This study aims to design an innovative product called seed paper as a solution for managing paper and cardboard waste, transforming it into something more useful while supporting Sustainable Development Goal (SDG) No. 12 on responsible consumption and production. The production method involves several stages: processing waste into pulp, mixing it with chili seeds, followed by natural printing and drying. The analysis shows that both paper and cardboard waste can be processed into an effective planting medium, where the paper naturally decomposes and the embedded seeds germinate once planted. In terms of production costs, one batch of seed paper requires approximately Rp23.000 for the paper variant and cardboard variant. Technically, this process demonstrates that waste, which would otherwise accumulate in landfills, can be transformed into an innovative product that promotes reforestation while also carrying economic value through a structured calculation of the cost of goods sold.

This study aims to analyze the application of standard costing and variance analysis in identifying production cost inefficiencies at UMKM Sari Kedelai Bu Ade, a soybean milk manufacturing business in Yogyakarta. The research used a descriptive quantitative approach with a case study method based on the company’s operational data. Standard costs were prepared using historical production data from the second semester of 2024, while actual production costs were calculated using operational realization data from the first semester of 2025. The analysis focused on direct material variance, direct labor variance, and factory overhead variance to identify the dominant sources of production cost inefficiency. The results show that direct labor variance became the largest unfavorable variance due to the use of actual working hours exceeding the established standards. Fixed overhead variance also indicated the existence of idle capacity because actual production had not reached the company’s normal production capacity. On the other hand, direct material variance and variable overhead variance still showed favorable conditions, indicating that the company was still capable of controlling material usage and several operational costs. This study concludes that the implementation of standard costing and variance analysis can help MSMEs identify production cost inefficiencies that were previously undetected through simple bookkeeping practices.

The problem lies in the quality of the umbrella nails for asbestos or zinc roofs which often experience damage to the nail head is not large enough, the tip of the nail is blunt, thus damaging the roof material, and susceptibility to corrosion due to weather, and slow manual production. The purpose of making is to obtain umbrella nails with a length of 50 mm and a diameter of 2.5 mm which are strong, pointed tips, relatively fast. The manufacturing method includes: making cylindrical umbrella pieces from 2 mm thick aluminum with a diameter of 25 mm and a 1.5 mm hole center, selecting raw materials for low carbon steel wire, AISI 1020 in the form of a 3 mm diameter coil, straightening and reducing the cross-section of wire using a die (wire drawing),, forming the nail head (cold heading), mechanically cutting the pointed end, forming the nail umbrella from cylindrical pieces that have been inserted with 50 mm long nails and pressed, immersing the umbrella nails in 500oC zinc liquid (galvanizing) for 2 minutes, checking dimensions and quality standards. The manufacturing results are in the form of strong zinc-coated thumbtacks measuring 50 mm in length, 2.5 mm in diameter, 1.2 mm in thickness of the thumbtack plate, total production cost of IDR 340/unit, and process duration of 12 seconds/unit, which implies that the need for strong and corrosion-resistant thumbtacks can be met for various related engineering needs.

This research aims to examine the cultivation system of porang as an intercrop in pine forests, analyze production costs, revenue, and income, as well as assess the feasibility of porang farming in Jatirejo District, Mojokerto Regency. The research employed a census method with 20 purposively selected porang farmers as respondents. Data were analyzed by calculating production costs, revenue, income, and the Revenue Cost Ratio (R/C). The results showed that most farmers applied the row planting system, which achieved higher productivity (4,507 kg/ha) compared to the random planting system (4,029 kg/ha), as orderly arrangement supports optimal growth. The average production cost in the row planting system was IDR 9,697,833, with revenue of IDR 42,250,000 and income of IDR 32,552,167. Meanwhile, the random planting system incurred an average production cost of IDR 8,369,500, with revenue of IDR 26,437,500 and income of IDR 18,068,000. The R/C ratio of the row planting system was higher, at 4.3, compared to 3.1 in the random planting system. These findings indicate that the row planting system is more profitable and cost-efficient, and porang farming is economically feasible to be developed as an intercrop in pine forests.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in improving the community’s economy. However, many MSME actors still face difficulties in managing business finances. These problems were also experienced by the Samiler Crackers MSME in Betro Hamlet, Wonosunyo Village, Gempol District, Pasuruan Regency, particularly in preparing the Cost of Goods Manufactured (COGM), determining selling prices, and managing simple financial reports. This community service activity aimed to improve the understanding and skills of MSME actors in financial management. The implementation method used a Participatory Action Research (PAR) approach through observation, socialization, training, mentoring, and evaluation stages. The results of the activity showed that MSME actors were able to prepare a more detailed Cost of Goods Manufactured by classifying production costs, understand selling price determination based on raw material costs and product quality, and conduct simple financial recording of cash inflows and cash outflows. In addition, simple financial reports helped MSME actors identify income levels and business conditions. This mentoring activity had a positive impact on improving MSME financial management capabilities and is expected to support the sustainability and development of the Samiler Crackers business in Wonosunyo Village.Micro, Small, and Medium Enterprises (MSMEs) play an important role in improving the community’s economy. However, many MSME actors still face difficulties in managing business finances. These problems were also experienced by the Samiler Crackers MSME in Betro Hamlet, Wonosunyo Village, Gempol District, Pasuruan Regency, particularly in preparing the Cost of Goods Manufactured (COGM), determining selling prices, and managing simple financial reports. This community service activity aimed to improve the understanding and skills of MSME actors in financial management. The implementation method used a Participatory Action Research (PAR) approach through observation, socialization, training, mentoring, and evaluation stages. The results of the activity showed that MSME actors were able to prepare a more detailed Cost of Goods Manufactured by classifying production costs, understand selling price determination based on raw material costs and product quality, and conduct simple financial recording of cash inflows and cash outflows. In addition, simple financial reports helped MSME actors identify income levels and business conditions. This mentoring activity had a positive impact on improving MSME financial management capabilities and is expected to support the sustainability and development of the Samiler Crackers business in Wonosunyo Village

PT. X is a textile company that produces greige fabric. One of the crucial stages in the greige fabric production process is inspection. Currently, the facility layout of the inspection area at PT X is still suboptimal. This results in longer fabric movement distances and increased time, leading to delivery delays and higher material handling costs. This study aims to design an optimal facility layout in the inspection area using the Activity Relationship Chart (ARC) method and to determine the distances, times, and costs for the proposed layout. In the initial production layout, the fabric movement distance reached 26,130 meters in one working day, and the fabric movement time was 936 minutes. Furthermore, the initial production layout generated a relatively high OMH of Rp 13,742,980 per month. After designing the facility layout using the Activity Relationship Chart (ARC) and Blockplan methods, the proposed layout was arranged according to the production process sequence, resulting in a smoother material flow. The proposed layout yields 16,830 meters of fabric movement per workday, 660 minutes of required time, and a monthly OMH of Rp 7,945,622, with an efficiency of 39.32%.

This community service activity was conducted in Cileles Village and targeted catfish farming groups. The activity was motivated by the low level of basic accounting literacy and the limited use of digital marketing in managing catfish farming businesses, which hindered business development and market expansion. The objective of this community service program was to improve the community’s capacity in financial management through the application of basic accounting and the introduction of digital marketing as a promotional medium for catfish products. The program applied a participatory approach consisting of socialization, training in basic accounting and digital marketing, practical exercises and simulations, as well as mentoring and evaluation activities. The results demonstrated an improvement in participants’ understanding of financial record keeping, production cost calculation, and the preparation of simple profit and loss reports. In addition, participants began utilizing digital media as a marketing strategy to expand product promotion and reach broader markets. This activity positively contributed to strengthening managerial and marketing capacities among catfish farming business actors and supported the sustainability and development of community-based businesses in rural areas.

The fish pond farming sector plays a vital role in supporting the local economy; however, fish pond farmers’ incomes remain highly volatile due to fluctuations in production, operational costs, and water quality. This study aims to analyze the income dynamics of milkfish pond farmers and examine the impact of technology adoption on income growth. The method used is System Dynamics, involving the creation of a Causal Loop Diagram (CLD) and a Stock and Flow Diagram, simulated using STELLA software. Data were obtained through observation, interviews, and literature review. The results indicate that water quality and fish mortality rates significantly affect production and income. The application of technology helps maintain water quality, thereby stabilizing production. Additionally, the use of alternative energy sources such as solar panels can reduce operational costs. Simulation results indicate that the combination of technology and energy efficiency yields a more optimal increase in profits compared to the initial conditions. This study demonstrates that the application of technology can enhance the income of milkfish pond farmers in a more effective and sustainable manner.

Household food security and nutrition are crucial determinants of public health, especially in regions with limited access to high-quality animal protein. This study aims to analyze the impact of organic chicken farming and maggot utilization on household food security and family nutrition in Jayapura, Papua. An exploratory case study with a mixed-method approach was used, involving observation, in-depth interviews, and documentation. The findings revealed that maggot-based feed significantly improved chicken growth, health, and egg production while reducing feed costs. Families experienced improved protein intake, reduced food expenditure, and additional income from the sale of eggs, maggots, and compost. Furthermore, the integration of maggot farming into organic poultry systems supported waste management and environmental sustainability through a circular economy model. This research implies that maggot-based organic farming can be replicated as a sustainable community food security strategy in similar regions across Papua and Indonesia.

The main issue addressed in this study is the insufficient stiffness of a sinusoidal galvalum roof measuring 1.8 × 0.81 m with a thickness of 0.25 mm. The objective was to improve the roof’s stiffness so that it could adequately withstand rainwater weight, wind loads, and human loads. The production process involved parametric finite element simulations to optimize profile stiffness, selection of aluminum-coated steel (Galvalum) consisting of 55% aluminum and 45% zinc, and roll-forming a sinusoidal profile with a wave height and depth of 20 mm. Additional curved lines, 2 mm deep and 10 mm wide, were introduced at the wave peaks and valleys to enhance structural rigidity. The process also included cutting the roof to a length of 1.8 m, bending tests to evaluate stiffness improvement, specification and brand printing, and quality inspection. The resulting roof exhibited a stiffness increase of 38.6% compared with the conventional profile. Production costs were IDR 3,222 per sheet, with a manufacturing time of 12 seconds per sheet. These results indicate that the modified sinusoidal galvalum roof provides greater stiffness and better performance at a standard support spacing of 1.2 m.  

This study aims to analyze the effect of production costs and sales volume on profit with firm size as a moderating variable in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study used a quantitative approach with an associative research design. The data used were secondary data obtained from annual financial statements of food and beverage companies listed on the IDX. The sampling technique used purposive sampling and obtained 110 observations. The analysis method employed was Moderated Regression Analysis (MRA) using IBM SPSS Statistics. The results of the study indicate that production costs do not have a significant effect on company profit. Meanwhile, sales volume has a positive and significant effect on profit. Firm size has a negative and significant effect on profit. Furthermore, firm size is unable to moderate the relationship between production costs and profit as well as the relationship between sales volume and profit. The coefficient of determination test shows that the independent and moderating variables are able to explain 56.8% of the variation in company profit, while the remaining 43.2% is explained by other variables outside the research model. This study implies that companies need to focus more on increasing sales volume and improving operational efficiency to enhance profitability.