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The determination of cost of goods sold aims to determine the price of product sales by a company. Calculation of basic price in a company to reduce the number of losses in the company. Because often the company suffered losses due to the large cost of production does not match the product selling price. The background of this study is how the calculation of cost of goods sold on manufacturing companies and how to determine the method of selling prices of products in manufacturing companies. In collecting this research data using descriptive research with quantitative qualitative data analysis techniques. Data collection method used is method of documentation and interview method. The data collected in the form of production data, sales, raw materials and others. The method used in determining cost of goods sold is using the approach of calculation method of full costing and method of variable costing.The calculation of cost of goods sold is a method of determining the price of products that charge elements of different production costs between the method of full costing with variable costing. In 2013 - 2015 UD. Eternal Blessing using Full Costing method in getting the results of 2013 amounted to Rp. 280.573.00. Year 2014 of Rp. 236.789.00. Year 2015 of Rp. 350.931,00. Meanwhile, when using Variable Costing method in getting the results in 2013 of Rp. 233701.00. Year 2014 of Rp. 209.398.00. Year 2015 of Rp. 323.299,00. Thus in knowing that between using method of full costing with variable costing happened difference. This difference is because the full costing method imposes all production costs, whereas the variable costing method does not impose fixed overhead costs. Fixed overhead costs exclude production costs. From this research it can be concluded that UD. Kedungpring Lamongan Eternal Blessings experience ups and downs of total profits per year and this study proves that cost of goods sold should pay attention to cost issues affecting the sale price.

Sales are the main activity to generate profits. Sales and recording procedures that are good and according to company needs can be carried out with a sales accounting system. Cash sales and cash receipts are very important in an agency, because cash is an important asset. In recording sales and cash receipts, this agency still uses manuals. This study designed a system that is able to assist companies in calculating sales and cash receipts. With this cash sales and cash receipt information system, it is hoped that the procurement, sales planning and supervision will be carried out very well. besides that, it can also produce reports that are precise, accurate and efficient.

Sinar Harapan store which is engaged in construction materials has regular customers who are outside the area, so a sales information system is needed to help customers buy and receive product information from the store. This web-based information system can help shop customers shop online without having to visit the store in person. The purpose of this research is to design and implement a web-based merchandise sales system at the Sinar Harapan Makassar store. Data obtained through field research, library research and interviews. The system design uses PHP as a programming language and MySQL as the database storage. The information system for selling goods is based on the Sinar Harapan Makassar Store based on the results of the implementation test with the user acceptance test getting an average weight of 36 with a percentage of 90% so this application is very suitable for use

Competition in the business world is increasingly diverse, encouraging companies to compete in competing markets and consumers. This is what happened to the Takoto UMKM. This study aims to determine the marketing strategies used by UMKM Takoto to increase sales. This type of research is conducted using descriptive qualitative methods in the form of case studies on the Takoto UMKM business. This study aims: (1) to study the marketing strategy (marketing mix) of products at UMKM Takoto. (2) provide alternative marketing suggestions for UMKM Takoto products. The conclusions of this study are: (1) the product is considered good by consumers and already has 5 elements of product strategy such as product attributes, brand, packaging, and labels, but the product does not last long because it uses ingredients that do not contain preservatives; (2) the pricing strategy is oriented towards production costs so that in the future it can be considered for pricing by looking at the prices of competitors' products; (3) the promotion strategy of Takoto's UMKM pastries is still limited because it uses more personal selling rather than intense promotion through advertising; (4) Takoto's UMKM pastry products are marketed directly to consumers and through retailers, however the dominant marketing is direct to consumers so that the bargaining position is stronger because it does not depend on retailers.

           Many strategies that can be used to increase sales and attract consumers to buy products offered by manufacturers. One strategy that is widely used by companies is the marketing mix strategy. Marketing activities that focus on product self-focus, pricing, distribution policies, and means of promotion are known as the marketing mix or Marketing Mix. This study aims to evaluate the internal evaluation and indicators of the appropriate marketing mix strategy and is applied to increase the sales volume at Griya Manik-Manik Kaca Plumbon. This study uses a qualitative descriptive analysis method, by collecting data directly from the company by making observations, interviews according to the research subject. The results showed that the strategy adopted by Griya Manik-Manik Kaca Plumbon has worked well, where the four marketing strategy variables support and complement each other, and have different roles in marketing their products. We recommend that the owner of the Plumbon Griya Glass Bead UMKM should be upgraded with the marketing mix that has been applied. The strategy used by the company is good, but it would be better if the company plans to continue to improve strategies considering that many other competitors have issued similar products.  

Dunia bisnis khususnya dalam industri penjualan dimana-mana tidak di ambil kemungkinan banyak resiko yang di hadapi pembisnis untuk bisa melangsungkan usaha yang telah di dirikan akan selalu ada dan mendapatkan konsumen yang tetap membeli barang yang telah disediakan maka dari itu seorang entrepreneur dituntut untuk memiliki strategi dalam membaca peluang. Untuk menyiasati hal tersebut, tentunya pihak manajemen harus mampu menganalisa data yang ada untuk dijadikan bahan acuan untuk strategi diperlukan untuk komputerisasi. Pencarian judul penelitian dan abstraknya dipermudah dengan kata-kata kunci tersebut. berbisnis selanjutnya. Meubel Master borneo merupakan salah satu perusahaan yang memiliki resiko mendapatkan konsumen yang tetap dan harus memberikan atau meyediakan barang yang memiiki kualitas tinggi dan memberikan pelayanan yang akan diberikan kepada pelanggan yang setia membeli produk yang telah disediakan. Dengan menggunakan data mining yang merupakan knowledge discovery dikarenakan bidang yang berupaya untuk menemukan informasi yang memiliki arti yang berguna dari jumlah data yang besar, untuk menemukan pola (pattern) data dan memprediksi kelakuan (trend) dimasa mendatang [7]. Untuk mengetahui produk yang sering terjual dalam periode bulan Januari sampai bulan Mei 2019 diperlukan algoritma apriori yang ada di data mining. Dengan melakukan analisa keranjang belanja menggunakan metode asosiasi dengan Algoritma Apriori, dimana kombinasi itemset transaksi penjualan barang pada meubel master borneo menghasilkan 6 rules dimana minimum confidence sebesar 41,6 % dan minimum support sebesar 0,08% berdasarkan 35 transaksi penjualan dari 63 jenis barang pada meubel Master Borneo.

Increasing competition in business competition, especially in companies engaged in the trading sector, requires every business actor to be quick and responsive in handling or responding to the condition of his sales, this is intended so that the company's sales results continue to increase And one of the main keys in sales is the inventory of goods, inventory goods or inventory are goods that can usually be found in closed warehouses, fields, open warehouses, or other storage places, either in the form of raw materials for semi-finished goods, goods for operational purposes, or goods for the needs of a project. By managing goods properly, it will certainly make it easier to find and get information for available goods. And to manage this information, a computer-based inventory information system is needed, which is expected to increase sales volume. The information system created will assist companies in finding or processing data on available goods, processing the entry and exit of goods, as well as knowing information on suppliers

In line with the development of science and technology today, a job that is done requires fast-paced data and information. By getting data and information quickly, the company has the ability to develop faster. Inventory is a very important part for a company. Inventory of goods is one of the tasks of logistics management in a company, namely support in the procurement of goods for the company. In order for this support to be utilized, it is necessary to plan and carry out in an integrated manner, which is interrelated and supports between related elements. CV Sinar Karya Ungaran is a private company which is engaged in the distributor of Electric tools. CV Sinar Karya is located on the road Dabo II / D30 RT6 Nitibuana, Ungaran Regency Semarang Tel. (024) 3584074 - 3584075. This company has a wide enough working area covering Central Java and DIY. Because the working area is quite extensive and the number of processes in and out of goods, the company must be more careful in calculating inventory. In the process of recording and counting inventory at this time the company is still using Microsoft Excel so there are still many obstacles. In the process of recording and counting inventory at this time the company still uses Microsoft Excel. One of the difficulties experienced is the frequent occurrence of errors in making inventory reports. Besides making reports takes longer because there is no computerized database system. With the development of technology, especially in the field of computers, the authors try to create a computer-based inventory program using Visual Basic 6.0. This is expected to help companies in making goods inventory more quickly and accurately.

Kemudahan proses pembelian rumah menyebabkan peningkatan permintaan akan produksi rumah. Citragrand merupakan satu dari banyak perusahaan  real estate di Semarang, Jawa Tengah. Penjualan yang tidak menentu setiap bulannya, membuat perusahaan kesulitan dalam menentukan target penjualan pada awal tahun dan juga dalam menentukan top product di tahun tersebut. Dengan masalah tersebut, perusahaan membutuhkan solusi yang dapat meramalkan penjualan di tahun mendatang, serta menentukan tipe rumah apa yang bisa menjadi top product hingga penjualan paling sedikit, sehingga dapat memperbaiki kualitas rumah dan menguntungkan perusahaan. Peramalan penjualan atau forecasting adalah metode analisa perhitungan dengan hasil perkiraan peristiwa di masa depan yang membutuhkan data masa lalu sebagai referensi dan memakai pendekatan kualitatif ataupun kuantitatif. Forecasting yang digunakan dalam hal ini menggunakan metode Double Exponential Smoothing. Selain di ramalkan penjualannya, juga dilakukan proses perangkingan produk perumahan terbaik yang dihitung menggunakan metode simple additive weighting (SAW). Dengan menggabungkan forecasting dan perangkingan produk, diharapkan mampu mengatasi salah satu masalah penjualan yang dialami oleh perusahaan Citragrand Semarang. Kedua metode ini dibuat dengan berbasis website yang dibangun dengan bahasa permrogaman PHP dan framework Codeigniter sebagai server program. Hasil dari sistem ini yaitu Sistem Pendukung keputusan dan peramalan dengan tujuan mendapatkan hasil top product dan peramalan penjualan untuk tahun berikutnya.

Hasil dari penjualan pada toko kgs rizky motor pihak manajemen hanya melihat laporan jumlah barang terjual dan berapa banyak pendapatannya dilihat tanpa ada tindak lanjut untuk menentukan keputusan diwaktu yang akan datang. Dengan menggunakan metode Frequent Pattern Growth, pihak manajemen dapat mengambil keputusan barang mana yang membutuhkan persediaan yang lebih banyak dibandingkan dengan barang yang lain. Hasil penelitian yang telah dilakukan dengan adanya penerapan algoritma FP-Growth pada perhitungan manual dengan syarat batasan nilai support >35% dan nilai confidence 70%. Kemudian disimpulkan bahwa telah dilakukan penerapan algoritma FP-Growth untuk penentuan pada pola pembelian di Toko Kgs Rizky Motor. Dari dataset 15 transaksi penjualan produk sparepart yang menjadi frequent itemset adalah kombinasi itemset, terdapat 23 rules pola asosiasi dengan memenuhi nilai syarat batasan tersebut. Hasil association rule diperoleh terdapat 7 rules yang telah memenuhi nilai syarat batasan yaitu 1) jika membeli barang rantai motor (A04) maka membeli barang oli motor (A08) dengan nilai support = 40% dan nilai confidence = 78%, 2) jika membeli barang aksesoris motor (A07) maka membeli barang knalpot (A09) dengan nilai support = 40% dan nilai confidence = 75%, jika membeli barang oli motor (A09) maka membeli barang knalpot (A08) dengan nilai support = 47% dan nilai confidence = 88% dst. Sehingga  dapat membantu pada perusahaan toko kgs rizky motor mengetahui kemunculan pola item yang sering dibeli secara bersamaan atau dapat dilakukan mempromosikan produk item terbaik.

Kaliwungu Dream Building Shop is a business engaged in the sale of building materials and building-producing tools. This trading business sells various materials and tools for building buildings such as sand, cement, nails, paint, hammers and so on. The Dream Building Shop was founded by Mr. Zaenal, whose address is Jalan Raya Sekopek No. 10 Sarirejo Kaliwungu, Kendal Regency. Kaliwungu Dream Building Shop in recording sales transactions, purchases and reports - reports still use the manual method by writing them into a book, this method still requires time which is relatively old and prone to calculation errors, as a result you have to work 2 times or even many times to recalculate transactions that occur. Factors that are generally controlled are human errors that occur in cooking data and storing & maintaining paper-shaped documents, where this is very difficult to overcome. In addition, the process of searching for data or inventory is also less effective and efficient. also affect customers, even though performance according to the store is needed to satisfy customers.

Bisnis retail merupakan bisnis yang keberhasilannya sangat dipengaruhi oleh kemampuan untuk memahami perilaku konsumen dan kesigapan respons dari pemiliknya. Memahami konsumen dapat dilakukan dengan mempelajari data historis dari transaksi konsumen. Metode association rule-mining dalam Machine Learning dapat kita manfaatkan untuk menemukan tren pola perilaku beli konsumen yang menunjukkan keterkaitan antar produk / kategori produk. Penelitian ini bertujuan untuk menemukan tren asosiasi kategori produk serta memberikan rekomendasi penempatan produk (product placement layouting) dengan memaksimalkan exposure pembeli terhadap produk-produk yang terkait saat berbelanja suatu barang dengan harapan akan terjadi peningkatan penjualan. Sebanyak 12.760 data transaski digunakan untuk menemukan pola beli konsumen. Pola beli konsumen ini kemudian dijadikan dasar untuk memberikan rekomendasi penempatan produk untuk meningkatkan penjualan.

This  research  analyzes  the  effect  of   Working  Capital  Turnover,  Growth,  Size  and  Liquidity  on  Profitability  (Study  at  Manufacture  Companies  listed  on  the  Indonesia  Stock  Exchange  for  the  2016-2018  period).  There  are  population  of  143  Manufacture  Companies  listed  on  the   Indonesia  Stock  Exchange.  The  sample  selection  method  uses  purposive  sampling  which  is  based  on  predetermined  criteria,  then  obtained  total  sample  are  44  manufacture  companies  during  2016-2018  period. The  analytical  tool  use  is  multiple  linear  regression  .  The  results  this  research  show  that  working  capital  turnover  and  growth  have not  effect  on  profitability,  while  size  and  liquidity  have effect on profitability.  Keywords : Working  Capital  Turnover,  Growth,  Size,  Liquidity,  Profitability