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Simanungkalit, Fany Amelia Putri; Romadlon, Fauzan; Aliyah, Khikmatul

ISAINTEK: Jurnal Informasi, Sains dan Teknologi 2026 Politeknik Negeri FakFak

Food waste is still a significant problem, affecting food security, the environment, and the global economy. More than 53% of food produced becomes waste. Food waste worldwide totals 1.3 trillion annually. One of the districts with a high food waste rate is Banyumas. The most significant contributor to waste in the Banyumas region in 2021 was food waste, accounting for 39.85%, with much of it generated by restaurants. Restaurants play an essential role in managing food waste, as most food discarded at the preparation stage cannot be reused. This study aims to analyze the relationship between demographics and food waste reduction to support a digital technology approach from a restaurant perspective. This study used quantitative methods. The respondents of this study were 100 restaurants located in Banyumas, including A La Carte, Ramesan, Tegal, and Padang, and the data were analyzed using ANOVA. The results show that demographic factors, including income, age, restaurant opening hours, and the prices of best-selling foods, influence food waste in restaurants. The recommendation is for restaurants to prepare and plan menus. This will affect food prices, opening hours, and revenue. Some restaurants can increase their knowledge of handling food waste.

Neng Yuliani; Rasti Rahmadinah; Khikmawanto Khikmawanto

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the implementation of public policies in improving community welfare through the Direct Cash Assistance (BLT) Program, the Subsidized Direct Cash Assistance (BLTS), and rice distribution managed by the State Logistics Agency (BULOG) in Cipete Village. The research method used is a descriptive qualitative approach. Data collection techniques were carried out through interviews with policy implementers and beneficiary communities, direct observation of the aid distribution process, and review of relevant official documents and data. The results show that the BLT and BLTS programs play a significant role in helping low-income communities meet their basic needs and increasing household purchasing power, especially during unstable economic conditions. Meanwhile, rice distribution by BULOG supports community food security by providing access to staple foods at prices lower than market rates. Despite the positive impacts, the implementation of these three programs still faces various obstacles, including inaccurate beneficiary targeting due to imprecise and rarely updated data, delays in the distribution process, lack of information transparency, and suboptimal inter-agency coordination. Based on these findings, improvements are required, such as developing an integrated and technology-based data system, increasing information disclosure to the public, strengthening monitoring and periodic evaluation systems, and enhancing cooperation among related institutions. Optimizing the implementation of these social assistance programs is expected to create sustainable, equitable, and targeted improvements in community welfare.

Muthia Rahma Putri Dahlia; Nizwan Zukhri; Willa Fatika Sari

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

This study aims to examine the differences in stock prices before and after the Palestine-Israel ceasefire event in fast-food restaurant companies,  Pizza Hut and KFC. International-scale events may influence investor perceptions, as reflected in stock price movements in the capital market. This study employs a comparative quantitative approach using stock price data collected over 30 days before and 30 days after the ceasefire event. The analyzed data consist of secondary data processed through descriptive statistics, normality tests, and hypothesis testing. The findings indicate that the average stock price of PZZA increased after the event, whereas FAST experienced a decline in its average stock price. These results reveal differences in stock prices between the periods before and after the ceasefire event in both companies. The findings further suggest that geopolitical events are associated with changes in stock prices in the fast-food restaurant industry, although market responses differ across companies. Therefore, future studies are recommended to expand the scope of research objects and extend the observation period to obtain a more comprehensive understanding of market responses to international events.

Nur’Aini, Latifah; Nugroho, Sigit Sapto; Pradhana, Angga Pramodya

DINAMIKA HUKUM 2026 Universitas Stikubank

This study aims to analyze the implementation of the Sustainable Food Crop Land (LP2B) management policy in Madiun Regency based on Regional Regulation Number 3 of 2020 and identify factors inhibiting its implementation, as well as formulate alternative solutions to strengthen the policy in supporting agricultural land sustainability and regional food security. This study uses an empirical legal method (empirical juridical) with a qualitative descriptive approach. Primary data were obtained through in-depth interviews with the Department of Agriculture, and farmers, as well as field observations, while secondary data were obtained through a study of laws and regulations and policy documents. The analysis was conducted by examining aspects of communication, resources, disposition, and bureaucratic structure in policy implementation, using triangulation techniques to ensure data validity. The results show that LP2B implementation is not optimal. The main obstacles include farmers' low understanding of legal provisions, limited human resources and budget, weak cross-sectoral coordination, and economic pressures and high land sales prices. In addition, the national target of fulfilling 87% of Raw Paddy Land adds to the complexity of implementation at the regional level. Strengthening implementation requires improving legal communication, strengthening institutional capacity, synchronizing policies with spatial planning, and a participatory approach that actively involves farmers.

Kaisa Zahwa Azhara; Nabila Destia Leviana; Nahdia Hulwa Imania; Dwi Arya Pangestu; M. Yusuf Bahtiar

Jurnal Pariwisata Indonesia 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the contribution and potential of the Lampung Province tourism sector to national economic growth in the 2020-2025 period. Using a quantitative descriptive approach using the Location Quotient (LQ) and Shift Share methods, this study processes secondary data on Gross Regional Domestic Product (GRDP) at constant prices from the Central Statistics Agency. The analysis shows that although Lampung's macroeconomic performance is still dominated by the primary sector, the tourism sector, particularly the accommodation and food and beverage subsector, has demonstrated post-pandemic resilience with a significant positive growth trend. In 2024, the GRDP value of this subsector at the provincial level reached IDR 4,616.76 billion, with strategic areas such as Bandar Lampung City confirming the accommodation sector as a base sector (LQ > 1) with a high competitive advantage. The integration of a creative economy based on local wisdom, such as the use of Tapis cloth and digital marketing, has been proven to increase the attractiveness of destinations, capable of driving the volume of domestic tourist trips to reach 17.87 million trips by 2024. This finding confirms that Lampung's tourism sector is not only a regional economic driver, but also makes a substantial contribution to national income through a multiplier effect on job creation and increasing domestic foreign exchange. Optimizing collaboration between policymakers and accelerating infrastructure development are key to strengthening the strategic position of Lampung tourism in the future.

Hubertus Noventino Manis; Nunsio Handrian Meylano; Viktor Eko Transilvanus

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

The State Logistics Agency (Bulog) plays a strategic role in maintaining national food security by stabilizing the prices and availability of staple food commodities. Amidst increasingly fierce market competition and changing consumer behavior, the Maumere branch of Bulog faces challenges in increasing commercial commodity sales without neglecting its public function. This study aims to analyze the marketing strategy implemented by Bulog Maumere to increase food commodity sales, as well as identify obstacles and improvement efforts. Using a descriptive qualitative approach through observation, interviews, and documentation, the findings indicate that Bulog Maumere's marketing strategy integrates the 4Ps of the marketing mix—product, price, place, and promotion—through expanded distribution channels (RPK, traditional markets, government agencies), market operations (SPHP, the Affordable Food Movement), and collaboration with local partners. This strategy is effective in increasing sales volume and accelerating stock turnover, although it remains hampered by reliance on government assignments, lengthy bureaucratic procedures, and distribution delays. Key recommendations include strengthening commercial sales, optimizing digital marketing, and improving operational efficiency. The results of this study provide a practical contribution to the development of marketing strategies for public food institutions in the archipelago.

Miya Dewi S; Javier Ikrom Aquino; Yohana Gardi Sefrin; Suci Sekar Arum S.A; Aisyah Rafifah Nabila

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Business competition in the culinary sector continues to increase along with changes in people's consumption patterns towards ready-to-eat food. One product that is quite popular is fried dim sum, which is known for its variety of flavors and relatively affordable prices. In this competitive environment, understanding how consumers perceive product price and quality is crucial for businesses to maintain and increase customer interest in purchasing goods. Consumer perceptions of product price and quality when they choose fried dim sum are the subject of this study. Informants were selected purposively in this study, which used a qualitative and descriptive approach, namely consumers who have purchased and consumed fried dim sum products. Data collection methods included comprehensive interviews, direct observation, and supporting documentation. The collected data were analyzed using an interactive analysis model developed by Miles and Huberman through steps such as data reduction, data presentation, and discovery. The results show that consumers view price as an indicator related to the affordability and suitability of the product value. Price is considered acceptable if it is commensurate with perceived quality. In addition, product quality, including taste, texture, cleanliness, and packaging, is a primary factor considered before making a purchase. Positive perceptions of product quality increase customer trust and encourage repeat purchases. This study concluded that customer perceptions or opinions about price and product quality influence fried dim sum purchasing decisions. Therefore, culinary businesses need to prioritize proportional pricing and maintain consistent product quality to enhance business competitiveness.

Dandy Danudra Djayapermana; Kanesya Latifa Zahra; Robbi Rahman Firdaus; Ira Murwenie

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the price elasticity of fresh cow’s milk on the demand for raw materials at Anisa Yoghurt Company using a demand theory approach. Milk is the main input in yoghurt production, making price fluctuations potentially influential on production decisions. The objective of this research is to analyze the responsiveness of raw milk demand to price changes and to identify the elasticity characteristics of milk demand in a small-scale food processing business. This study employs a quantitative case study method using primary data collected through weekly observations of milk prices and quantities purchased over a three-month period, from September to November. The analysis applies the midpoint elasticity formula to measure price elasticity of demand. The findings indicate that the demand for raw milk is consistently inelastic across the observed periods, as shown by elasticity values with absolute magnitudes less than one. Both price decreases and increases result in relatively small changes in the quantity demanded, indicating low sensitivity of demand to price fluctuations. These results suggest that raw milk is an essential production input, and purchasing decisions are driven more by production needs than by short-term price changes. The study implies that yoghurt producers should prioritize supply stability and production efficiency rather than adjusting purchase volumes in response to minor price changes. This research contributes empirical evidence on demand elasticity in dairy-based agro-industries, particularly at the small enterprise level.

Zainarti , Zainarti; Arrummaisyah , Arrummaisyah; Azra Adelia Angkat; Dahler Efendi Hasibuan; Dafa Ihktibar Dabutar

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the implementation of halal and thayyib principles in culinary products produced by the MSME Rumah Makan Putra Buana. The halal and thayyib principles serve as essential standards in the culinary industry, particularly for small businesses seeking to ensure the safety, hygiene, and halal authenticity of the products served to consumers. This research employed a qualitative descriptive approach, with data collected through observation, in-depth interviews with employees, and documentation. The findings indicate that raw materials are procured from trusted distributors, selected based on freshness, quality, and halal assurance, and supported by regular suppliers chosen for their reliability and consistent quality. Raw material inspection is carried out upon delivery, and strict hygiene standards are enforced in the kitchen, including proper cleaning of utensils, maintaining a sanitary cooking environment, and ensuring employee hygiene. Storage procedures follow proper categorization, such as using freezers for perishable items and dry conditions for non-perishable ingredients. Routine evaluations are conducted to maintain product quality and production consistency. The study concludes that Rumah Makan Putra Buana has effectively implemented halal and thayyib principles, although challenges remain, such as fluctuating ingredient prices and inconsistent raw material quality.

Robi Andoni; Helira Elma Berta; Neng Kamarni; Yulia Anas

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2025 Institut Teknologi dan Bisnis (ITB) Semarang

The Skatepark in the Padang Beach Area, as an urban tourism space, has a visitation pattern influenced by various factors from both visitor characteristics and tourism destination conditions. This study aims to analyze the influence of education, age, income, travel cost, facility completeness, scenery, food prices, distance, and satisfaction on the frequency of tourist visits to the Skatepark in the Padang Beach Area. This study used a quantitative approach with a survey method. The research sample consisted of 100 respondents selected using accidental sampling. The data were analyzed using multiple linear regression. The results show that education, travel cost, facility completeness, and satisfaction have a significant effect on the frequency of tourist visits. Meanwhile, age, income, scenery, food prices, and distance do not have a partially significant effect. Simultaneously, all independent variables have a significant effect on the frequency of tourist visits to the Skatepark in the Padang Beach Area. These findings indicate that improving facility quality, comfort, and visitor satisfaction is an important aspect in encouraging repeat visits. Therefore, management should strengthen facilities and tourism experiences to support urban tourism in Padang City.

Sari Sirait, Syah Paradiba

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2025 LPPM Universitas 17 Agustus 1945 Semarang

This study aims to analyze the potential and business development strategies of Warung Misop Kampung Yani Mbotz in Tanjung Morawa District as a representative of traditional culinary MSMEs. The main problems identified are limited capital, simple business management, and the lack of digital promotion. This research employs a qualitative descriptive method with a case study approach, using direct observation, interviews with the business owner, and document analysis. Data were analyzed using the SWOT (Strengths, Weaknesses, Opportunities, Threats) framework to identify internal and external factors, and the Business Model Canvas (BMC) to formulate development strategies. The results reveal that the main strengths of the business lie in authentic taste, affordable prices, and customer loyalty. Weaknesses include limited menu innovation, underutilized digital promotion, and the absence of systematic financial recording. Opportunities arise from the growing public interest in traditional culinary products and government support for MSMEs, while threats come from competition with modern food outlets, fast-food chains, and rising raw material prices. The strategies formulated through the BMC framework include product innovation, service diversification, the optimization of social media marketing, and the strengthening of business networks. The study concludes that applying BMC-based strategies can enhance the competitiveness of Warung Misop Kampung Yani Mbotz while preserving traditional culinary heritage. These findings are expected to serve as a reference for other culinary MSMEs in developing their businesses sustainably.

Icha Anisa Indriany; Hani Rohmat; Alfhan Firansa; Rahma Putri Suparman; Ira Murwenie

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This study aims to analyze corn consumption substitution as an alternative carbohydrate source and to measure the demand elasticity of corn in response to fluctuations in corn and rice prices at Ciawitali Market, Garut Regency. Primary data were collected through observations and interviews, along with secondary data from West Java Central Statistics Agency processed using simple linear regression and cross-elasticity analysis with SPSS. Results show that changes in corn prices explain 99.7% of variation in corn demand with a positive coefficient of 0.827, indicating a substitution effect with rice, which experienced a concurrent price increase. The cross-elasticity value of 1.64 confirms the elastic substitution relationship between corn and rice. These findings highlight the potential of corn as a substitute for rice in maintaining stable food consumption despite fluctuations in staple commodity prices.       

Salsabila Adira Balqis

Jurnal Hukum, Politik dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

This study analyzes the practice of staple food price manipulation at Cik Puan Market in Pekanbaru, which is alleged to be carried out by a group of traders through stockpiling, supply coordination, and price regulation that could potentially cause market distortions. This phenomenon has led to unreasonable price increases in strategic commodities such as chili, onions, rice, cooking oil, and chicken, thereby negatively affecting consumers and regional economic stability. This research uses a normative juridical approach with descriptive qualitative analysis methods, supported by empirical data from local government reports, official news, and findings from trade department supervision. The results of the study indicate that these price manipulation practices are in violation of Articles 5, 11, and 19 of Law No. 5 of 1999 about Consumer Protection. This study emphasizes that the weak supervision of the supply chain in traditional markets, as well as the minimal coordination between agencies, causes price manipulation practices to continue repeatedly. It is necessary to strengthen law enforcement, ensure transparency in the distribution of basic necessities, and enhance the role of local governments and the KPPU in order to create stable, competitive, and fair prices for the public.

Fitriani Fitriani; Dian Ferriswara; Fedianty Augustinah; Liling Listyawati

This study aims to analyze the influence of price, product quality, service quality, and location on consumer purchase decisions at Hisana Fried Chicken Wonokusumo Surabaya Branch. Hisana Fried Chicken is a local fast-food business known for its affordable prices and strategic locations close to residential areas, making marketing factors such as price, product quality, service quality, and location essential determinants of consumer behavior. The main problem addressed in this study is the limited availability of comprehensive research that simultaneously examines these four variables in the context of local fast-food businesses, which have different characteristics from large franchise brands. The study uses a quantitative approach with multiple linear regression analysis, involving 100 respondents who have made prior purchases. All research instruments were tested for validity and reliability, and the model met all classical assumption criteria. The findings reveal that price, product quality, service quality, and location have a significant positive effect both partially and simultaneously on purchase decisions, with price identified as the dominant variable, indicating strong consumer sensitivity to affordability. The research model produced an Adjusted R² value of 0.616, meaning that 61.6% of the variation in purchase decisions can be explained by the four independent variables included in the model. These results reinforce the importance of competitive pricing, consistent product quality, reliable service, and accessible locations in influencing consumer purchasing decisions within the local fast-food industry. Overall, this study provides empirical contributions to marketing literature and offers practical implications for Hisana Fried Chicken in improving its marketing strategies

Daulika, Putri; Fahrunsyah, Fahrunsyah; Syakhril, Syakhril; Saleh, Muhammad; Karno, Karno +1 more

JAPSI (Journal of Agriprecision and Social Impact) 2025 CV. Komunitas Dunia Peternakan

Farmer welfare is indicated by the level of purchasing power, which is calculated based on the ratio between the price index received from agricultural products and the price index paid for household consumption and production inputs. This study aims to analyze the internal and external factors influencing farmers’ welfare in Kutai Kartanegara Regency. The research data is primary and secondary data with a mixed method. The analysis was conducted using multiple linear regression to identify the factors that significantly affect farmers’ welfare. The results show that income, commodity prices, household consumption, and agricultural input costs are significant determinants of farmers’ welfare. Income and commodity prices have a positive effect, while agricultural input costs have a negative effect. The coefficient of determination (R²) values of 81.70% for the food crop subsector and 64.67% for the plantation subsector indicate that these variables explain a large portion of the variation in farmers’ welfare in the study area. Increased income increases welfare, but if consumption expenditure and input costs increase more than the increase in income, then farmer welfare will actually decrease. There is a need for policies to stabilize agricultural product prices, reduce production costs, and increase farmer productivity in Kutai Kartanegara Regency by strengthening market access, providing affordable inputs, and implementing technology and training so that agricultural products have added value and farmer welfare increases.

Putri, Zahra Adeliya Suharno; Fathihani; Sulistiyowati, Rini

This study aims to analyze the Effect of Return on Equity (ROE), Total Asset Turnover (TATO), Net Profit Margin (NPM) on Stock Prices in food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The approach in this study is to use a quantitative approach, and based on the objectives, this type of research is causal. The independent variables in this study include Return on Equity (ROE), Total Asset Turnover (TATO), and Net Profit Margin (NPM) and the dependent variable in this study is Stock Price. The population in this study is food and beverage companies listed on the Indonesia Stock Exchange, totaling 27 companies for the 2020-2024 period. This study uses the Purposive Sampling method, selecting 18 companies multiplied by 5 periods, resulting in a sample size of 90 samples in this study. This study uses descriptive statistical analysis using secondary data with descriptive statistical tests. Continued with the classical assumption test using the multiple regression model hypothesis testing method. This study uses panel data regression tool analysis with the help of SPSS 26 application tools. The results of the study show that: (a) Return on equity (ROE) has a positive effect on share prices, (b) Total Asset Turnover (TATO) does not have an effect on share prices, (c) Net Profit Margin (NPM) has a positive effect on share prices.

Dhea Nurisma; Efendi Sugianto; Rahmiati Ranti Pawari; Nur Naini Muna; Nora Rahma Aprilika +7 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze community perceptions of the application of legal and economic principles of food security in Rias Village, Toboali District. Food security is a crucial issue because it is directly related to survival, welfare, and regional economic stability. However, the community's understanding of food security is often limited to food availability, without considering its relationship with legislation and the dynamics of the village economy. The research method used was qualitative with a descriptive approach that included in-depth interviews, observation, and documentation of the local community. The results of the study show that the people of Rias Village have a positive perception of the importance of food security, especially from an economic perspective, such as market access, food prices, and business capital. However, understanding of legal aspects is still limited, especially regarding government and local regulations that should protect the community's right to access food. This perception confirms that the successful implementation of food security principles in Rias Village is influenced by legal policies that favor the community and economic strategies that encourage local food self-sufficiency.

Teguh Fadillah Alwi Pasaribu; Luna Fadlillah Nathania Siregar; Dia Aulia

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to examine the potential of processing purple sweet potatoes into stick-shaped snack products as an effort to improve the economy of Tebing Linggahara Village. Purple sweet potato is a local commodity with high nutritional value, antioxidant content, and promising market prospects when processed into modern snack products. The research method used was a descriptive approach consisting of observation, interviews, and direct product processing practices with the local community. The findings indicate that processing purple sweet potatoes into snack sticks provides higher economic value compared to selling fresh sweet potatoes, which generally have lower market prices. In addition, the community gained knowledge of food processing techniques, hygiene standards, packaging, and effective marketing strategies to enhance product competitiveness. Thus, purple sweet potato stick processing has the potential to serve as a sustainable local MSME development strategy, thereby improving the welfare and economic independence of Tebing Linggahara Village residents.

Rizky Ardian Saputra; Aprilia Dian Evasari; Endah Kurniawa

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to thoroughly examine the influence of menu variety, taste, and price on customers' purchasing decisions at CEZ-ROS Restaurant, located in Kediri Regency. Understanding these factors is crucial for the restaurant to enhance customer satisfaction and improve sales performance. The research employs a quantitative approach with an associative research type, designed to explore relationships between variables. The sampling technique used is accidental sampling, where respondents were selected based on convenience and their availability during the data collection period. This method allows for practical and efficient data gathering from actual restaurant customers. Data analysis involves several statistical tests to ensure accuracy and reliability. Initially, validity and reliability tests were conducted to confirm the suitability of the questionnaire. Then, multiple linear regression analysis was used to determine how menu variety, taste, and price individually and collectively influence purchasing decisions. Additionally, t-tests assessed the significance of each independent variable, while the F-test evaluated their simultaneous effect. The coefficient of determination (R²) provided insight into how much variation in purchasing decisions could be explained by these variables. The results indicate that menu variety, taste, and price significantly impact purchasing decisions both individually and together. Specifically, customers prefer restaurants offering a diverse menu, delicious food, and reasonable pricing. The F-test confirms the strong combined effect of these factors on consumer behavior. However, the coefficient of determination also suggests that while these variables are important, other external influences such as service quality, ambiance, and promotions may also affect purchasing decisions. Overall, this study highlights that CEZ-ROS Restaurant should focus on maintaining menu diversity, enhancing taste quality, and setting competitive prices to attract and retain customers effectively.

Muhammad Khoirul Fattah; Tri Hesti Utaminingtyas; Gentiga Muhammad Zairin

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the application of the full costing method in determining the cost of goods sold at a Sukoharjo Village-Owned Enterprise (BUMDes). The full costing method is an approach that assigns all production costs, both fixed and variable, to the product. It is expected to provide more accurate cost information than the traditional method currently used by BUMDes. This study used a qualitative descriptive approach, using a case study of a BUMDes Sukoharjo that produces traditional foods such as clorot, geblek, and lanting. Data collection techniques included interviews, observation, and documentation.The results indicate that the method currently used by BUMDes Sukoharjo does not capture all production costs, particularly equipment depreciation and other fixed overhead. Calculating the cost of goods sold using the full costing method yields a higher value than the previous method. This difference occurs because the full costing method comprehensively considers all cost elements, providing a more accurate basis for setting selling prices. By implementing the full costing method, BUMDes can improve cost management efficiency and obtain more accurate information for managerial decision-making. Furthermore, applying the full costing method enables BUMDes to better understand the impact of fixed costs on the overall profitability of their products. By factoring in all costs, including overheads and depreciation, BUMDes can make more informed decisions regarding pricing strategies and resource allocation. This method also allows for greater transparency in cost structures, which is essential for effective financial planning and budgeting. Ultimately, the full costing method will contribute to improved financial sustainability and long-term profitability for BUMDes Sukoharjo, helping them navigate challenges in the competitive market of traditional food production.