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This research is motivated by the fluctuation in income of areca nut farmers in Lagan Tengah Village, Geragai District, East Tanjung Jabung Regency, which has decreased in recent years. This condition is suspected to be caused by high production costs and unstable areca nut selling prices at the farm level. Therefore, this study aims to determine the effect of production costs and selling prices on areca nut farmer income in Lagan Tengah Village. This research used a quantitative approach with multiple linear regression analysis. The study population was all 1,105 areca nut farmers in Lagan Tengah Village, while the sample size was 92 people, selected using simple random sampling based on the Slovin formula with a 10% margin of error. Data were collected through questionnaires, interviews, observations, and documentation. Data analysis was performed using the classical assumption test, the t-test (partial), the F-test (simultaneous), and the coefficient of determination (R²) test. The results showed that production costs had a partial and significant negative effect on areca nut farmer income, while selling prices had a positive and significant effect on areca nut farmer income. Simultaneously, both variables—production costs and selling prices—have a significant impact on the income of areca nut farmers in Lagan Tengah Village. The coefficient of determination (R²) indicates that production costs and selling prices are able to explain variations in areca nut farmer income quite strongly. From these results, it can be concluded that improving production cost efficiency and stabilizing areca nut selling prices are important factors in increasing the income of areca nut farmers in Lagan Tengah Village. The local government and related institutions are expected to support farmers through subsidy policies, increased market access, and fostering farm management to optimize and sustain farmer income.

Local fashion businesses require accurate production cost calculations to ensure appropriate and sustainable pricing decisions. Problems often faced by small businesses is determining selling prices without comprehensive calculation of the cost of production. This study aims to analyze the calculation of the cost of production as the basis for determining the selling price at Voraya Wear, a student-based local fashion business developed through the Student Creativity Program (PKM). The research used a descriptive quantitative approach with direct practice methods. Data were collected through observation, documentation, and financial records, then analyzed using the full costing method to calculate the cost of production and the cost-plus pricing method to determine the selling price. The results show that the total production cost was Rp1,831,064 for 24 units, resulting in a unit cost of Rp65,757 for shirts and Rp86,832 for pants. By applying a profit margin of 30–40%, the business generated total revenue of Rp2,520,000 and a net profit of Rp688,936. These findings indicate that accurate cost calculation supports rational pricing decisions and ensures business profitability and sustainability.

This study aims to determine the effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency. The population in this study consisted of all fishermen in Menawi Village, Angkaisera District, Kepulauan Yapen Regency. The research sample included 15 fishermen. The data collection technique used in this study was observation through interviews with fishermen, and the data were analyzed using multiple linear regression analysis with the assistance of SPSS 21.0 for Windows. The results of this study indicate that (a) there is a significant simultaneous effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency; (b) there is a positive and significant partial effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency, which can form the basis for economic policy and natural resource management in the fisheries sector. This research is expected to provide insight for policymakers in formulating strategies to increase fishermen's incomes through improved selling prices and more efficient operational cost management.

This study aims to determine the cost of coffee production as a basis for setting the selling price in the Sarah Jaya coffee business. Accurate calculation of production costs is essential because it directly affects pricing decisions and the level of profit generated by the business. The full costing method is used to determine the cost of production, as this method provides a more comprehensive and detailed calculation by including all cost components required in the production process, such as raw material costs, direct labor costs, and both fixed and variable manufacturing Overhead costs. Determining the cost of production using an appropriate method can significantly influence the determination of the selling price and ensure that the business achieves sustainable profitability. The application of the full costing method is expected to provide practical benefits for Small and Medium Enterprises (MSMEs), particularly in improving financial management and decision-making accuracy. The results of this study indicate that the calculation of the cost of production for the Sarah Jaya coffee business conducted by the business owner using the full costing method aligns well with the determination of the selling price and the profit generated. This is because the full costing method takes into account more detailed and comprehensive cost elements, resulting in a more realistic and reliable calculation of production costs.

Proyek Trade Mall di Jabodetabek sebagai bagian dari bisnis properti merupakan proyek yang memiliki tingkat penyerapan pasar tertinggi diantara proyek properti komersial lainnya seperti apartemen, hotel, perumahan, kantor, dan industri. Tujuan dari penelitian ini untuk mengevaluasi strategi pra pengembangan proyek trade mall dalam rangka meningkatkan profitabilitas dan daya saing developer di wilayah Jabodetabek serta mengidentifikasi variabel-variabel yang menentukan tingkat profitabilitas dari pra pengembangan proyek Trade Mall, menyusun model system dynamics yang dapat menggambarkan pengaruh dari supply dan demand pengembangan proyek Trade Mall terhadap kinerja daya saing developer, membuat rekomendasi tindakan perbaikan terhadap penyebab terjadinya penurunan tingkat profitabilitas dan kinerja daya saing developer. Metode penelitian yang digunakan adalah analisis arsip dan survei. Kemudian data yang telah diperoleh dianalisa dengan menggunakan analisa statistik dan system dynamics. Hasil penelitian menunjukkan ada dua faktor utama yang berpengaruh terhadap tingkat profitabilitas proyek, yaitu harga jual dan tingkat penjualan, gap pertumbuhan Trade Mall yang diperoleh dari simulasi supply & demand. Serta rekomendasi tindakan perbaikan yang dilakukan terhadap penyebab penurunan profitabilitas dan daya saing developer.

This study aims to analyze the influence of fertilizer prices and selling prices on the sustainability of apple farming, with apple quality serving as a mediating variable. The research was conducted in Andonosari Village, Tutur District, Pasuruan Regency, which is one of the main apple-producing areas in East Java. A quantitative approach with path analysis techniques was employed to determine both direct and indirect relationships among the variables. Data were collected from 96 apple farmers using structured questionnaires. The findings indicate that fertilizer prices do not have a direct effect on the sustainability of apple farming. However, fertilizer prices significantly affect apple quality, which in turn indirectly influences the sustainability of farming activities. Meanwhile, selling prices have a significant direct impact on both apple quality and the sustainability of apple farming. These results demonstrate that apple quality acts as an important mediating factor between fertilizer prices and selling prices in maintaining sustainable farming practices. Therefore, improving apple quality is a key strategy to strengthen the sustainability of apple farming, especially in facing the challenges of fluctuating fertilizer and market prices. This study provides useful insights for policymakers and farmers in developing strategies to enhance productivity and sustainability in apple agribusiness.

The role of economics in human life has become increasingly significant in the modern era as it serves as a foundation for meeting daily needs and achieving collective welfare. This study aims to analyze how Islamic economic principles regulate price determination in markets and income distribution to ensure fairness and social balance. The research adopts a qualitative approach through library research by reviewing classical Islamic literature, modern economic works, and Qur’anic interpretations related to economic justice. The findings show that Islam emphasizes justice, equality, and welfare as the foundation of all economic activity. Price setting in Islam must reflect fairness, avoiding exploitation and ensuring that transactions bring mutual benefit to both sellers and buyers. Meanwhile, income distribution is directed toward social equity through the implementation of zakat, infaq, and shadaqah, which serve as instruments for wealth redistribution and poverty alleviation. The implication of this study is that the application of Islamic economic principles can provide a moral and sustainable alternative to conventional capitalist systems by promoting fairness, social responsibility, and economic stability within society.

This study aims to analyze the practice of price determination in the buffet system without price labels at Café Santiniketan, Pondok Modern Darussalam Gontor, Campus 4 Banyuwangi, from the perspective of mashlahah mursalah and Islamic economic principles. The research employs a descriptive qualitative approach with data collection techniques including observation, in-depth interviews, Focus Group Discussions (FGD), and documentation. The data were analyzed using an interactive analysis model consisting of data reduction, data presentation, and conclusion drawing. The results indicate that Café Santiniketan has implemented the principles of fairness, honesty, and transparency in its transaction system. Payments are made before consumption to avoid elements of uncertainty (gharar), while pricing is based on the types of food selected and mutual consent (al-ridha). The buffet system provides flexibility for consumers to choose menu portions according to their needs. This practice aligns with the concept of mashlahah mursalah because it provides benefits for public interest and supports the economic independence of the pesantren community. However, challenges arise regarding the inconsistency between price and portion size, which has led to criticism from some customers. This condition highlights the need to improve price clarity to ensure compliance with the principle of fairness in Islamic economics. Overall, the implementation of the buying and selling system at Café Santiniketan has demonstrated good sharia-based economic practices, yet requires ongoing evaluation and development to ensure trust and customer satisfaction.

This research aims to determine and compare the application of the full costing method and the variable costing method in calculating the cost of production to determine the selling price of pork sei at the Andalan Bistro, Kupang City. Data collection was carried out using observation, interviews and documentation methods. The data analysis technique used in this research is a comparative descriptive method. The comparative descriptive method is a research method that compares the determination of the cost of production, the cost of production of pork sei (Kg) and the selling price using the full costing method, variable costing method and according to the bistro. Based on the research results, the Andalan Bistro does not apply the full costing method or the variable method. costing in calculating the cost of production, Andalan Bistro uses a simple method of calculation and does not calculate all elements of production costs in calculating the cost of production. Andalan Bistro determines its selling price according to market prices. This can result in the profit that will be obtained not being as expected

Program pengabdian masyarakat dengan tema Diversifikasi  Olahan Bandeng Tanpa Limbah menjadi Nuget dan Stik untuk Meningkatkan Nilai Ekonomis Bandeng telah dilakukan di Kelompok Tani Tunas Harapan Kelurahan Mangkang Wetan Kota Semarang bulan Juli 2025 - Agustus 2025. Program ini bertujuan meningkatkan nilai ekonomis bandeng yang merupakan komoditas utama tambak Masyarakat Mangkang Wetan. Permasalahan utama yang dihadapi meliputi rendahnya diversifikasi produk dan tingginya limbah produksi. Limbah produksi yang berupa kepala, kulit dan tulang ikan bandeng masih  dapat dioptimalkan untuk dimanfaatkan. Kegiatan pelatihan menggunakan pendekatan edukatif dan partisipatif  meliputi pelatihan pembuatan nuget, pelatihan pembuatan stik tulang bandeng, pelatihan menghitung harga pokok produksi dan menentukan harga jual. Hasilnya diversifikasi olahan bandeng menjadi nuget dan stik dapat meningkatkan nilai ekonomis bandeng dan mitra mampu mengolah bandeng tanpa menimbulkan limbah.

Desa Rendeng Kecamatan Malo Kabupaten Bojonegoro merupakan salah satu desa yang memiliki potensi culture site gerabah. Kerajinan ini telah ada sejak tahun 1930an, produk awal yang dihasilkan berupa bentuk boneka pengantin. Tantangan yang dihadapi pengrajin gerabah meliputi tantangan internal dan tantangan eksternal. Pengabdian masyarakat dilakukan menggunakan metode kualitatif pendekatan partisipatif perajin gerabah yang terlibat dalam merencanakan kegiatan berdasarkan wawancara untuk menelaah permasalahan, FGD (Focus Group Discusson), serta mengimplementasi sebagai solusi untuk mengatasi masalah. Tujuan pengabdian ini memberikan pendampingan kepada pengrajin gerabah untuk meningkatkan strategi pemasaran digital, membantu pengrajin gerabah untuk membuat desain inovasi yang sesuai dengan tren pasar. Hasil pengabdian menunjukkan bahwa terdapat peningkatan pemahaman pengrajin gerabah terkait pengelolaan platform digital sebagai sarana pemasaran. Pendampingan ini mencakup pelatihan strategi digital marketing melalui penggunaan media sosial, pengelolaan marketplace (Shopee dan Tokopedia) yang digunakan untuk menjangkau pasar secara luas.

The Unnoni Weaving Center is a community-led, small and medium-sized enterprise (SME) development center for traditional weaving. Despite its significant potential, many entrepreneurs in this center face challenges in determining appropriate product prices. They typically rely solely on intuition or follow market prices without considering all production cost components, resulting in very small profit margins and even the risk of incurring losses. In response to these challenges, this community service program was designed to improve the ability of SMEs to determine more rational, measurable, and profitable selling prices through comprehensive and applicable training in production cost calculations. The methods employed included outreach, workshops, intensive mentoring, and hands-on simulations on pricing based on real costs and reasonable margins. The program was conducted in two sessions at the Unnoni Weaving Center Hall, involving 25 local weaving entrepreneurs. The results showed significant improvement, with participants' understanding of identifying production cost components increasing by 76%, while approximately 80% successfully conducted simulations for determining selling prices, taking into account raw materials, labor, overhead costs, and profit margins. The tangible impact of this activity is seen in increased business literacy, more systematic calculation skills, and the confidence of SMEs in determining prices and negotiating with consumers and business partners. Furthermore, this activity is expected to be a starting point for the implementation of a simple financial recording system, increased operational efficiency, and the development of a branding strategy for Unnoni woven products so they can compete more professionally, sustainably, and with high competitiveness in both local and global markets.

This study aims to analyze in depth the structure of production cost components and determine a reasonable and competitive selling price for shrimp farming in the Venambak Shrimp Farm. The background of this study is the need to determine the cost efficiency and profit potential of shrimp farming activities, so that business actors can make the right decisions and be oriented towards sustainability. The study uses a quantitative descriptive approach with the full costing method to calculate the total production costs, and the cost plus pricing method to determine the selling price. The data used consists of primary data, such as details of operational expenses during one cultivation cycle (six months), as well as secondary data obtained from internal company reports and records. The results of the analysis show that the total production costs incurred in one shrimp cultivation cycle reached Rp16,085,208,000, with a total harvest of 1,000,000 kg. Based on these figures, the cost of goods manufactured (COGS) was obtained at Rp16,085 per kg. In determining the selling price, the company used the cost plus pricing method and set the selling price at Rp80,000 per kg. Thus, the profit margin obtained by the company reached Rp63,915 per kg. Gross profit generated during one cultivation cycle reached Rp63,915,000,000. If cultivation were conducted in two cycles per year, the annual gross profit could potentially increase to Rp127,830,000,000. These findings indicate that with efficient cost management and the right pricing strategy, shrimp farming has significant profit potential. Therefore, intensive and sustainable shrimp farming development at the Venambak Shrimp Farm is highly feasible to improve the competitiveness and welfare of fisheries business actors.

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%.

This study aims to analyze the determination of selling prices and enthusiasts by traders and their relationship with demand fluctuations in the traditional market of MMTC Medan. The method used is a qualitative descriptive analysis method with a survey approach, involving three traders, namely rice, onion, and cabbage traders, data collected through direct interviews. The results of the study show that the setting of selling prices by traders has an effect on market enthusiasts as well as fluctuations in demand. Merchants set prices based on a combination of cost of goods sold, competitor prices, and estimated consumer purchasing power. Significant price fluctuations tend to lower the volume of demand, especially in non-primary products, and also poor quality of goods. Thus, this study concludes that understanding demand patterns and price adaptability are the main key factors in maintaining the business continuity of traders in the traditional market of MMTC Medan.

Desa Sumberwaru, Kecamatan Banyuputih, Kabupaten Situbondo, masuk kedalam pengelolaan Taman Nasional Baluran. Profesi mayoritas masyarakat adalah nelayan sedangkan hasil tangkapan ikannya masih di jual dalam bentuk segar di pasar maupun langsung dikirim ke Bali. Penjualan ikan dalam bentuk segar memiliki beberapa kekurangan diantaranya harga jual yang rendah, ikan cepat rusak dan membutuhkan penyimpanan dingin. Solusi yang ditawarkan adalah pembuatan kerupuk ikan dari hasil tangkapan nelayan. Metode yang digunakan adalah penyuluhan, praktek pembuatan kerupuk ikan, serta pendampingan usaha. Kegiatan ini dilakukan mulai bulan Mei sampai dengan Desember 2022 di, Desa Sumberwaru dengan melibatkan anggota PKK berjumlah 30 orang. Hasil produksi krupuk ikan laut yang dihasilkan menjadi salah satu produk pangan unggulan desa, sehingga mempunyai nilai jual yang lebih tinggi. Kegiatan berbasis pemberdayaan perempuan mengharapkan PKK berpartisipasi dalam pembangunan desa dan memenuhi kebutuhan ekonomi secara mandiri. 

Saat ini penggemar krupuk di Indonesia cukup lumayan besar dan banyak, krupuk merupakan cemilan yang banyak disukai dimanapun keberadaannya, karena rasa dan tesktur yang dimunculkan cukup enak dan renyah bila di nikmati.  Saat ini petani di Indonesia juga banyak menghasilkan hasil pertanian yang kadang cepat memusuk karena tidak tahan lama, salah satunya adalah cebe dan tomat. Manakala hasil pertanian ini berlimpah maka wajib membuat inovasi dalam proses pengolahannya. Salah satu yang dilakukan adalah mengolah cabe dan tomat di olah menjadi krupuk yang tentunya mempunyai harga jual yang lumayan bila dilakukan kontinyu dan dipasarkan oleh UMKM secara kontinyu. Tujuan; adalah untuk mengurangi limbah dari cabe dan tomat, sehingga bisa menjadi inovasi baru bagi UMKM. Metode kegiatan yang dilakukan untuk tercapainya tujuan Pengabdian Kepada Masyarakat ini adalah dengan metode langsung peraktek pembuatan krupuk dari bahan baku cabe dan tomat, kemudian dilakukan tanya jawab kelebihan dan kekurangan pada saat pembuatan krupuk tersebut,  dan Pemberikan materi, Peraktek langsung pembuatan krupuk / Partisipasi UMKM dalam praktek, Pendampingan dalam pembuatan krupuk yang dilakukan oleh dosen-dosen, Kegiatan dan solusi dalam penyelesakan masalah, Luaran yang dihasilkan (Laporan hasil Pengabdian).

The problem that arises is the use of transaction value as the basis for BPHTB calculations. The provisions governing the basis for BPHTB calculations are the transaction value. The use of transaction value as the basis for BPHTB calculations often causes problems in the field, because it is not uncommon for the transaction value submitted by taxpayers to be considered inappropriate by tax officials, so that when validation is carried out, it is not uncommon for officers to request that the transaction value be changed and adjusted according to the assessment. tax. This research is of a Notmative Juridical nature with the research object being the BPHTB for land sale and purchase transactions. That the legal certainty regarding the provisions for BPHTB calculations for land sale and purchase transactions regarding discrepancies between the NJOP in the Land Sale and Purchase Deed and the actual land price is that the BPHTB calculation is calculated from the NJOP PBB value stated in the SPPT PBB. The government, to provide guarantees of legal certainty regarding BPHTB, then issued a Circular Letter to the National Land Agency of the Republic of Indonesia number: 05 /SE/IV/2003 concerning Registration of Land Rights or Registration of Land Rights related to the implementation of Law Number 28 of 2009 concerning Regional Taxes and Regional Levy, which is addressed to heads of land offices throughout Indonesia. In order for there to be certainty in the payment of BPHTB, it is necessary to determine the exact value as the basis for calculating BPHTB by the authorized agency, for example by using the Value Selling Land and Building Tax Tax Objects (NJOP PBB) as outlined in the Land and Building Tax Debt Notification Letter. Building (SPPT PBB), or its value determined by the authorized agency.

Micro, small, and medium-sized enterprises (MSMEs) are profitable businesses that are owned by people or corporate entities that operate to satisfy personal needs and ensure their existence. Calculating and analyzing manufacturing expenses in order to establish the selling price of fried chicken goods is the goal of this study. The full cost method is used to achieve this. Using a quantitative approach, this research investigates the elements that influence selling prices. This research uses direct observation of objects and interviews with owners to obtain precise data. According to our observations and interviews with Mr. Stefanus (36), owner of the Ayam Gebuk Sambalado MSME, the business still uses conventional methods to calculate the manufacturing cost. This research uses the full costing method to make information on the cost of production more accurate. This is predicated on a comparison of the whole costing technique and the business method for determine cost of items created, which demonstrates that the final cost of goods manufactured differs significantly. This happens because business owners don't know how to calculate the correct cost of production, so they don't include costs correctly in the price calculation.

This research aims to analyze the determination of the cost of production at the Akar coffe Shop to determine the optimal product selling price. In facing intense competition in the coffe industry, determining the right selling price is very important for business continuity. The research method used is mix method approach with production cost analysis, which includes raw material, labor and overhead costs. The findings of the study indicate There is a difference in the calculations according to the simple approach and full costing which affects the selling price.This research emphasizes the importance of accuracy in pricing to maintain a balance between costs and profitability.