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This study aims to optimize agricultural and livestock yields in Pujon District, Malang, the largest dairy production center, facing the dilemma of commodity price fluctuations and limited product diversification. The method implemented was the Participatory Local Social Development (PLSD) approach, focusing on holistic intervention (research, design, implementation, and evaluation). The research subject was the owner of Geofarm, Feri Fahrian Maulana. The program aimed to transform the dairy and vegetable processed product, Milk Stick (STISU), from a home industry scale into a competitive business unit. Program results demonstrate significant strengthening of the pre-digitalization foundation, including successful product R&D, HPP/BEP formulation, acceleration of legal compliance (NIB and Halal Certification), and the establishment of digital assets and informative packaging. Strategically, the evaluation prompted the consolidation of the STISU brand as a sub-brand under the master brand "Geofarm", proving the effectiveness of PLSD in building young entrepreneurial capacity for community-based food security and market readiness in the digital era.

Small-scale Hydropower Plants (HPP) are an effective renewable energy alternative to meet electricity needs in remote areas. This study aims to develop and test a small-scale HPP model using a 24-volt DC generator as the main component. The development process involves analyzing water flow rates, head height, and the conversion of mechanical energy into electrical energy. The 24-volt DC generator was chosen due to its availability, high efficiency, and ease of integration with energy storage systems.This small-scale HPP model is expected to provide a reliable electricity solution for households or small communities, particularly in areas not yet connected to conventional power grids. This study also paves the way for further development, especially in optimizing design and utilizing more efficient components. With a generator capacity of 24 volts, the voltage produced will tend to be stable compared to a generator with a capacity of 12 volts. So that this study is able to provide an accurate impact given by the water discharge that drives the.

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

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.

Frozen food merupakan salah satu jenis produk pangan yang digemari masyarakat modern karena daya simpan yang lama dan kemudahan dalam penyajian. Namun, proses pembekuan konvensional dengan suhu tinggi dapat menurunkan kandungan nutrisi dan kualitas sensorik produk. Oleh karena itu, teknologi non-termal seperti High Pressure Processing (HPP) menjadi solusi inovatif untuk mempertahankan kualitas nutrisi dan sensorik makanan beku tanpa perlu pemanasan tinggi. Artikel ini bertujuan mengkaji potensi penerapan teknologi HPP pada Frozen food untuk meningkatkan kualitas dan keamanan produk. Metode kajian dilakukan melalui telaah pustaka dari berbagai penelitian terkini yang membahas prinsip kerja, efektivitas, serta dampak HPP terhadap karakteristik fisik, kimia, dan mikrobiologis bahan pangan. Hasil kajian menunjukkan bahwa HPP mampu menonaktifkan mikroorganisme patogen dan pembusuk pada tekanan 200–600 MPa tanpa merusak komponen sensitif seperti vitamin, protein, dan pigmen alami. Namun, dampak HPP sangat bergantung pada karakteristik bahan pangan, seperti kadar air, jenis protein, dan kandungan lemak. Beberapa bahan seperti daging menunjukkan perubahan warna dan tekstur akibat denaturasi protein, sementara bahan rendah lemak lebih rentan terhadap oksidasi pigmen. Simpulan dari kajian ini adalah bahwa HPP merupakan teknologi non-termal yang efektif dan fleksibel untuk aplikasi pada frozen food , dengan catatan perlunya penyesuaian parameter proses sesuai karakteristik produk untuk mengoptimalkan hasil akhir.

Tax law is a branch of public law that governs the relationship between the state and taxpayers in terms of tax collection. In the context of modern taxation systems, tax law not only encompasses the legal basis for tax imposition but also includes the set of rules and regulations that underpin its implementation and enforcement. This article aims to provide a comprehensive understanding of the concept of tax law, the fundamental principles of taxation, the types of taxes according to legislation, and the development of tax regulations currently enforced in Indonesia. Using a normative approach, this article analyzes the legal foundations of taxation such as the General Provisions and Tax Procedures Law (UU KUP), as well as supporting legislation including the Law on Harmonization of Tax Regulations (UU HPP). The discussion also covers the principle of fairness in taxation, the authority of the Directorate General of Taxes, and the rights and obligations of taxpayers. With a robust legal framework and continuously updated regulations, the tax system is expected to provide legal certainty, improve compliance, and create a fair and sustainable system.

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.    

The growth of fashion UMKM in Indonesia through digital marketplace platforms has made a major contribution to the national economy, especially in job creation and developing creative product exports. However, this development also presents new challenges in the field of taxation, especially after the enactment of Law No. 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP). This study aims to analyze the principle of tax fairness for fashion UMKM operating through marketplaces, reviewed from a normative legal approach. The appointment of the market as a VAT collector and the continued implementation of Final Income Tax raises the potential for a double burden and inconsistency with the principles of vertical and horizontal justice in taxation. The results of the study show that the regulations in the Law on HPP do not fully reflect justice, legal certainty, and legal benefits, and risk pushing UMKM towards informality. Therefore, it is necessary to adjust technical policies that are more proportional to the capacity of UMKM actors, in order to realize an inclusive and equitable taxation system.

oil palm plantations are one of Indonesia's leading agricultural sectors and contribute significantly to the economy. In production activities, costs are an important factor for a company's efficiency and profitability. This study discusses the structure of production costs, the division of direct and indirect costs, and the method of calculating the Cost of Goods Sold (HPP) in oil palm nurseries and production units. The main objective is to provide a comprehensive understanding of production cost management to achieve more efficient and effective cost management for oil palm plantations.

Chocolate cocoa ice is one of the popular beverage products among consumers, especially among teenagers and children. In facing tight competition, it is essential for producers to analyze effective marketing strategies and calculate the Cost of Goods Sold (COGS) to ensure business sustainability. This analysis aims to evaluate the marketing strategies employed, including promotions, distribution, and pricing. Additionally, calculating COGS is necessary to understand the costs involved in production and to determine competitive selling prices. The research method used is descriptive with a qualitative approach, involving socialization, assistance, and training. The results of the study indicate that effective marketing strategies, such as leveraging social media and conducting promotional activities in the surrounding area, can enhance product visibility. The calculation of COGS provides a better understanding of production costs, allowing managers to set competitive selling prices. From this analysis, it is hoped that recommendations can be provided for the PKK group to optimize marketing strategies and cost efficiency, enabling the chocolate cocoa ice business to grow and positively impact the local economy. This research can also serve as a reference for similar businesses in other regions.

The goals of this study is to assess the expenses associated with the production of goods at Mr. Lamadi's ronggo chicken noodle umkm located on Jl. Manunggal Amd, Patoman, Pangkemiri, Kec. Tulangan, Sidoarjo Regency. This study employs a descriptive qualitative approach, utilizing samples selected based on primary data. The outcome of this study reveal the production cost of goods on chicken noodles for chicken noodle toppings and pentol amounting to Rp. Rp. 9.500, for the retail price of Rp 14.500 then for chicken feet noodles of Rp. Rp. 8.000 for a retail price of Rp. 12.000 and for original chicken noodles Rp. 7,500 with a retail price of Rp. 11,500. In this analysis, there is a price distinction between the COGS calculation and the selling price of chicken noodles at the market price.

Hydroelectric Power Plants (HPP) are a type of power plant that utilizes renewable energy from water flow. The hydroelectric system works by converting the kinetic energy of flowing water into mechanical energy, which is then converted into electrical energy. Water flows through a penstock directed towards the turbine, where it strikes the turbine blades, causing rotation. To maintain the stability of the turbine's rotational speed at the Maninjau HPP, a governor system is used. The Maninjau HPP consists of four generating subunits with a nominal rotational speed of 600 rpm. The governor system functions to stabilize the turbine's rotation at the nominal speed of 600 rpm, as the speed affects the generator's output frequency. The stabilization process is carried out by adjusting the Guide Vane openings, which are the blades surrounding the turbine. The Maninjau HPP has a speed drop of 3%, with a frequency reduction of 1.5 Hz. Additionally, a frequency change of 0.1 Hz will result in a load change of 0.13 MW.

Educational activities to be able to improve skills in calculating the cost of goods manufactured is a Community Service program carried out in Gunung Putri Village. This activity aims to provide education to develop an understanding of the concept of financial management in business. Broadly speaking, by learning about HPP (Cost of Goods Manufactured) residents can control costs that are not needed and increase production efficiency. With this education, it is hoped that MSMEs in Gunung Putri Village will have knowledge that can help determine competitive selling prices and the desired amount of profit. The results of the activity are very good because each factor is influential in realizing the success of education about the implementation of the calculation of the cost of goods manufactured using the full costing method in Gunung Putri Village in a directed and clear manner.

This research was conducted to determine the cost of production of one of the micro, small and medium enterprises or UMKM that has the opportunity to sell individually packaged tea drinks. Meanwhile, in marketing Kieran tea products, several stages need to be carried out, especially in determining the price in the market before this tea product is put on the market, so that prices can be adjusted to compete in the market and at the same time be accepted by people who want to enjoy this special tea treat. In this research, the HPP method was used to determine the price that can be released to the market. After going through calculations, the selling price for camellia tea was obtained, namely IDR 12,300/bag and IDR 308,600/box. Business owners also understand the influence of the cost of production and expected profits in their business in determining the selling price of their products, so there is a significant difference between determining the selling price of products without taking HPP into account and those taking HPP into account.

This research aims to understand and find out the factors behind the food crisis experienced by agricultural commodity farmers and the legal protection as well as the efforts made by the government to prevent food crises by strengthening the budget for agricultural commodity farmers. This research uses normative juridical research methods, research by tracing or reviewing and analyzing library materials or ready-to-use document materials. This research uses primary legal materials, namely legal materials originating from statutory regulations, such as Undang-Undang No.18 Tahun 2012 Tentang Ketahanan Pangan, Undang-Undang No. 19 Tahun 2013 Tentang Perlindungan dan Pemberdayaan Petani, Peraturan Pemerintah No. 17 Tahun 2015 Tentang Ketahanan Pangan dan Gizi, but also utilizing secondary legal materials such as relevant journals and books as well as tertiary legal materials in the form of data and facts from the internet. The results of the research show that this food crisis has a broad impact on Indonesian society, Indonesian people will experience soaring prices of basic commodities, hunger, dependence on imports, and affecting agricultural crop production. To overcome the food crisis, farmers must increase crop productivity in a sustainable way, such as using organic fertilizer, balanced fertilization, and using superior seeds. Apart from that, the government's efforts to handle the food crisis for agricultural commodity farmer include setting the basic price of food production and determining the government purchasing price (HPP).

This research aims to evaluate the application of income tax calculations article 21 at the Mardi Wiyata Malang Foundation. This type of research is a case study, the research population is 429 permanent employees of the Mardi Wiyata Malang Foundation. Sample selection using the purposive sampling method selected 19 employees as the research sample. Quantitative descriptive data analysis techniques. The problem in this research is that the calculation, payment and reporting of income tax article 21 of the Mardi Wiyata Malang Foundation is not efficient because it makes deductions for PPh Article 21 that are too large. The proof is that the in-kind allowances provided by the Foundation are included in taxable allowances and there is a deduction for office fees amounting to IDR 10,798,573.00 - which exceeds the maximum limit for deductions for office expenses of IDR 6,000,000 in accordance with the Law on Harmonization of Tax Regulations. The cause of this problem is that the treasurer of the Mardi Wiyata Foundation, especially in the tax sector, does not understand the calculation of PPh Article 21 based on the HPP Law. As a result, Foundation employees experienced losses due to excessively large tax deductions. The results of quantitative descriptive analysis using the calculation of Income Tax Article 21 according to the HPP Law are more efficient.

Community Service Empowerment Activities aim at business management, as well as developing investment and economic productivity and Village potential, as well as obtaining profits or net profits to increase the village's original income and develop the maximum benefits of the Village community's economic resources. Another aim is to develop the idea for powdered palm sugar products, namely to help improve the economy of the people of Sindangsari Village in entrepreneurship by utilizing existing natural resources, and provide opportunities for Sindangsari Village to be better known by the wider community for its superior products, as well as helping advance sugar MSMEs. sugar palm in Sindagsari Village. This method of community service and empowerment activities consists of several stages, there are 3 (three) stages in the process of implementing this activity, namely: Trial of making ant sugar and determining packaging, Determining calculations and determining Cost of Production (HPP), and Holding seminars as one of the strategies for conveying the idea of powdered palm sugar products to the public. Sindangsari Village is one of the villages that produces palm sugar with quite good quality. This is our aim to develop entrepreneurial opportunities through the idea strategy of powdered palm sugar in Sindangsari Village. In practice, we utilize palm sugar production that has been molded to make the process easier, as well as symbiotic mutualism activities, where there are mutually beneficial parties, when people who are not palm sugar processors want to try making ant sugar, they can buy palm sugar first from entrepreneurs. Palm sugar

In the era of globalization and technological advancement, the role of (MSMEs) in the economy is becoming increasingly important. However, the problem of the inability of MSMEs to make financial statements and fulfill their tax obligations results in difficulties accessing capital, where MSMEs cannot meet the requirements in obtaining capital through banks or other financial institutions. This community service aims to provide literacy to individual taxpayers of MSMEs who have not carried out their tax obligations correctly, especially related to changes from PP 23 of 2018 to the Law on Harmonization of Tax Regulations (HPP) of 2020. The methods used are counseling and socialization regarding aspects of taxation and financial reporting to MSMEs. The results obtained in the discussion showed that the limit of non-taxable gross circulation is Rp. 500,000,000 following the Law on Harmonization of Tax Regulations (HPP) of 2020.

Determining selling prices is one of the important and crucial problems that many small and medium companies experience. This is due to the large production price of the product (HPP), which is caused by many expenditure items not being identified, or the selling price having been set while the HPP is not yet known. This research aims to determine the amount of costs incurred by the company, in order to make it easier for the company to find out the amount of HPP. The method used is the full costing method, which is a method used to avoid losses resulting from product sales so that the company minimizes the price of making the product. The results of this research show that the HPP amount is 962,966,450 rupiah per year by adding 10-20% margin value so that the selling price of fertilizer is 2,650 thousand per kilogram of fertilizer.

For UMKM Eni Bubur and Finarak by Aulianisak are still inaccurate in determining the selling price because it does not cover all production costs, only the basic ingredients, so unclear losses often occur. So this research aims to analyze the methods used by UMKM with a more accurate full costing method, namely using a descriptive method using interviews, observation and documentation of UMKM owners. This gives results if there are differences between the full costing method and the UMKM method, so it can be concluded that the full costing method is more accurate.