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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.

Fixed assets are one of the elements in the financial statements, the value of fixed assets in companies tends to be in large amounts. Investments in fixed assets by the company are intended to support the company's business activities. Every transaction that affects changes in fixed assets must be managed in order to produce information in the form of financial statements. Improper handling of fixed assets will have an impact on finances and improper handling of fixed assets because they still practice a manual system that allows for various problems in financial reporting. The research objective is to build an accounting information system for depreciation of the company's fixed assets which produces output in the form of fixed asset information that can facilitate management in making business decisions. The research method uses research and development methods, using six steps from ten steps of the R&D model. The system development model uses the Prototype model approach to produce products according to user needs. This research produces a fixed asset management information system product that is able to assist in handling fixed asset management transactions and the information system is capable of producing fixed asset accounting information quickly. Keywords: Accounting Information Systems, Fixed Assets, Straight-Line Method and Total Production

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.

  Fixed assets are tangible assets that are owned for use in the production or supply of goods or services, for rent to other parties, or for administrative purposes and are expected to be used for more than one period. Due to its high value, relatively long use and being the company's main tool to generate revenue, investment in fixed assets (Capital Budgeting) must be carefully calculated. In addition, depreciation or depreciation is the allocation of the cost of a fixed asset which is the effect of the decline in the value of the fixed asset. The reason why many companies apply the straight line method of depreciation (Straight Line Method) is because there are relatively stable maintenance and repair costs in each period, and the costs are not affected by productivity or are not affected by deviations. Therefore, the assets owned must continue to be managed properly so that companies and individuals can benefit from the existence of these assets, especially fixed assets. But this is not the case with KSP Mandiri Sejahtera Semarang where fixed assets have not been well managed. This results in inconsistencies and calculation errors, incomplete data, which results in inappropriate decision making and the value of the company's fixed assets has not been recorded properly and accurately. With a new structured management system where the calculation and reporting of depreciation of fixed assets using the straight-line depreciation method helps the calculation of depreciation of fixed assets owned by the company, besides that it also provides information about the detailed condition of each fixed asset owned by the company so that it helps the company manage its fixed assets , as well as helping to present accurate and accurate reports for the benefit of the company's internal financial reports and taxation.

Bank is a production unit under the organizational structure of a business center in a school. This bank provides services in the form of savings deposit transactions and savings withdrawals. Bank customers are all students in grades ten to twelve along with teachers and employees. The information system required is a web-based school bank information system using the cash basis method so that it can assist in operational activities ranging from recording daily transactions to reporting. The research was conducted using the Research and Development (R&D) method, UML (Unified Modeling Language) modeling, the PHP (Hypertext Preprocessor) programming language with the MySQL MariaDB database. The School Bank Accounting Information System is expected to be able to solve the problems that occur in the school bank.

PT Philnesia International is a limited liability company engaged in the business of manufacturing furniture products. At PT Philnesia International, if an order is received by the company, then the company makes products in accordance with existing orders. Control and planning of raw materials are very important in the production process so that the production process can run smoothly, on time and can reduce delays in delivery. PT Philnesia International wants to create a computerized Production Accounting Information System. In addition to making it more effective, accurate and efficient, the owner wants to make it easier for his employees to perform more advanced and modern and makes it easier to view reports every day. The results that will be obtained from the design of this system is an information system that can make it easier for companies to determine raw material requirements, the production process and view the required reports.

SMK Negeri 11 Semarang is a school that has four competency skills, namely Graphic Preparation, Graphic Production, Multimedia, and Animation. Every time they enter the beginning of the school year, school socialization and skills competencies are carried out to new students through the Student Orientation Period, using the lecture method from each of the Head of Skills Competencies. Researchers have created an attractive and informative audio-visual presentation media, packed with docudrama stories, namely documentary films. The results of validation tests conducted by expert experts and users show that the documentary films that have been developed by researchers fall into the very good criteria with a percentage of 93.75%. In addition, through the use of the 228 new students as respondents, it can be concluded that the documentary film developed by the author falls into the good criteria with a percentage of 61%.

Ideku dekal jersey salatiga is a creative economy business place in the field of sticker printing for vehicles and sportswear, where every product manufacture requires creative ideas from a designer in making patterns and motifs to make products that consumers want. However, most consumers choose images from Google and other printing companies, which affects designers who have to redesign a product design and pattern that makes production take longer. Based on these problems, this study aims to create and design an interactive Multimedia Catalog in Ideku Dekal Jersey Salatiga using Adobe Flash software based on Android which can be made into 2 types that can be opened on computers and on Android-based cellphones which will make it easier. consumers who order online and can still view the catalog even though they are far away without having to come to Ideku Dekal Jersey Salatiga directly.

Ngijo Village, one of the villages in Tasikmadu Subdistrict, Karanganyar Regency, was affected by Covid-19. Since the outbreak of Covid-19, the people's income has been reduced and even lost their livelihoods due to the production activities of the industries where they work stopped. Another factor is that the public does not fully understand Covid-19 and its prevention protocol. The Community Retrieval Activity was carried out as a form of social care at the STIE Atma Bhakti University in Surakarta through Social Service activities and outreach on prevention efforts for Covid-19. The implementation method using the counseling method and the provision of basic food packages. The implementation of the Community Retrieval Activity received a positive response from residents of Ngijo Village. Social assistance in the form of basic necessities can help alleviate the economic burden of the community, while extension activities can increase the understanding of Ngjio Village residents about Corona Virus (Covid-19), as well as prevention efforts. Keywords: social service, covid-19 prevention, ngijo village

Developing of prototype now are became easier with the existence  of 3 d printer, now is common known as rapid prototyping method. There are many different method on 3d printing depend on material used for printing. The wide range of material that can be print using 3d printer such as metal to plastic even ceramic. The rapid prototyping using 3d printer have various advantage compare to traditional prototyping. The development of 3d printing makes it not only for prototyping but can be a small batch manufacture, where economic scale of production cannot be reach with traditional production. The fast development of computer and internet technology have big impact on the 3d printer development, before the development of reprap 3d printing was only knew by industrialist and manufacturer. After reprap born, 3d printer is became more common to personal user. People can have their 3d printer at home. People can design their own product using CAD software and send it to 3d printer, or send it via internet to print by 3d printing company. Even there ara lot of advantages of 3D printer development , there is some disadvantages of 3d printer, especially on regulation.          

CV Aintzane Mandiri is a company engaged in the field furniture. The Raw Material Manager at CV Aintzane is not yet optimal. Purchase Raw materials need to be considered because they will affect the maturity raw material needs and affect the production process. The information system for the supply of raw materials is needed by the company determination of expenditure, input of raw materials, and can minimize supply of raw materials for optimal use throughout the process production. Designing and building a procurement information system using raw materials Material Requirement Planning (MRP) method with programming language Microsoft Visual Basic 6.0, WAMP as server and MySQL as database. The results obtained from this information system can be obtained planning raw material requirements and production optimally and accordingly with company expectations. Keywords : Materials Requirement Planning, Computerized Accounting, Wamp, MySql

The management of production and operations in factory machinery is an optimal management effort in the use of resources consisting of labor, machinery, equipment and raw materials. The production and operations manager directs various inputs in order to produce various outputs or results in units of quantity, quality, price, specific time and location according to consumer demand. Efficiency and effectiveness of the production process to be achieved requires proper scheduling management so that the production output produced can be completed according to target. Management of production and customer orders is still simple, besides that the status of raw material inventories that cannot be directly known can often result in delays in the production process and even production cannot be done as soon as possible. Scheduling orders that enter using the system first in first out where the first order that comes is done, but has not considered the number of orders, priority of customers, maturity of workmanship and engine capacity so that the estimated completion of the order can not be known. To make it more efficient and directed, the Earliest Due Date method is used by sorting the production work based on the closest due date. This method can be used for scheduling on one machine or for scheduling on several machines (parallel machine) so that the scheduling management information system can manage effective production scheduling and produce production reports automatically as needed.

The World Health Organization (WHO) recommendation that mothers breastfeed for a minimum of 6 months has not been achieved, this is because the psychological condition of mothers after giving birth often experiences disturbances, which will affect breast milk production. This problem can occur due to the transition period to becoming a parent, the anxiety felt during post partum can be one of the factors influencing breast milk production. The aim of this service is to This service activity is carried out with the aim of providing information about psychological adaptation in breastfeeding mothers and how to carry out this psychological adaptation to achieve optimization of the role as a mother at the Jongaya Community Health Center. The number of participants in this service activity was 15 people which was held on July 28 2023 at the Jongaya Community Health Center using the lecture and question and answer method as well as the sharing method. The results of this activity show changes in behavior in the form of successful adaptation, especially in psychological changes during breastfeeding.  

This community service was conducted for Karang Taruna, a youth organnization, at Perum Graha Kencana RT 01 RW 27 Kadipiro Surakarta. The focus was a training of using Rosetta Stone and Google Translation to improve English skills. The materials were delivered using three phases namely presentation, practise, and production. The training was beneficial for the participants specifically to improve their listening, speaking, reading, and writing skills as well as translation. Having adequate understanding of using Rosetta Stone and Google Translation, the participants were able to develop their English especially when completing school assignments.Keywords: Rosetta Stone, Google TranslationÂ

One of the survey activities carried out at the Baitul Giradh Baburrayyan Cooperative was regarding the coffee production of members who are members of the Baitul Oiradh Baburrayyan Cooperative organization, which aims to speed up the data processing process and make it easier to produce reports on production. To carry out these activities quickly and precisely, it is necessary to make an application as a tool in the data processing and presentation of data that will be needed by data users. This data processing application is made using the gambas programming language.

Accounting Information System is a system that provides an information technology-based accounting process. Determination of the cost of production in a company requires the right method, because the cost of production is one of the factors that can influence the determination of the selling price. The cost of production is also used to determine the magnitude of the profits obtained by the company.Manufacturing company which is a company engaged in the process of raw materials into finished goods, requires basic materials that are used as the main ingredients in the production process.This study aims to determine how the application of the Job Order Costing method is a method of collecting production costs to determine the cost of production at the company on the basis of orders. The method used in this study uses a research and development (R&D) model, which is the method used to produce certain products, and test the effectiveness of the product. In this study using the PHP programming language and MySQL for the database

This study aims to apply Lean Manufacturing to Reduce Waste in the Production Process (Pole Posh) of Guardrail Products. The object of research is the result of the production of posh pole PT. XXX. The approach used in this research is descriptive qualitative approach. Descriptive qualitative research is meant about understanding phenomena that occur in the object of research. The snowball sampling method which is a sampling technique based on interviews or correspondence by asking for information from the first sample to get the next sample until research needs are met, in this study the snowball sampling method is used to select the correspondence at PT. XXX to find out the type of waste that occurs during production process in order to conduct further analysis in this study. Data collection techniques with primary data and secondary data, while data collection techniques with secondary data, observation and interviews. Data analysis technique used Value Stream Mapping

Ngasinan Etan Village is one of the villages located in Gebang Village. The livelihood as a small businessman from this village is very possible because of the very strategic location close to the Gebang traditional market and the traditional Pucuk padar. The increase in tofu production in Gebang village has positive and negative impacts, the positive impact is that it has increasingly increased the MSMEs of Gebang village and can improve the welfare of the community. The negative impact is the amount of tofu waste that is released, causing unpleasant odors. The main problem asked by these entrepreneurs is the accumulation of dense waste that often affects the environment which causes air pollution as it is delicious. With the consideration of the community specifically tofu entrepreneurs, and with the thought of solutions based on existing theories and research results, the first priority that needs to be done is to improve the management of solid waste management in tofu. Improvements to the tofu mill's solid waste management methods, by providing an understanding of how to manage tofu's basic waste into food products. Utilization of tofu waste can be done by drying and made with a variety of processed products that can be consumed by the community, for example, processed into tempe gembus, beef food, fish feed sources, nata de soya production, tofu waste as organic fertilizer, tofu waste, tofu waste to poultry feed and tofu pulp into processed crackers.Tofu, Gebang, Masaran, Sragen waste

AbstractPartners in the Community Partnership Program activities are Pande Besi PRASOJO located in Nangsri Kidul RT 2 / IV Nangsri Kebakkramat Karanganyar and Pande Besi MANDIRI located at  Dondong RT 2/IX Klumprit Mojolaban Sukoharjo. The two partners are traditional blacksmiths. The problems faced by the two partners are relatively the same, namely: 1) traditional / conventional production processes; 2) do not apply the principles of Occupational Health & Safety. Solutions that will be carried out from this activity are: 1) production of blower and grinding tools; 2) the use of personal protective equipment (PPE). The method that will be carried out to realize the objectives of the PKM implementation program is through: 1) Procurement of electric blowers and grinders for both partners; 2) Increased knowledge and training in the use of personal protective equipment (PPE). In this method both partner SMEs are involved in each activity starting from problem identification, action analysis, action planning and implementation of activities. Through this method, the identified problems and actions to be taken are bottom up proposals. So that every action that will be carried out is right on target and is able to realize the objectives to be achieved maximally. The results of the Community Partnership Program activities were Pande Besi PRASOJO and Pande Besi MANDIRI succeeded in increasing the quantity and quality of products through the procurement of blower and grinding tools. Both partners have also implemented occupational health and safety principles through increased knowledge and use of PPE.

Iron (Fe) tablets are mineral tablets that the body uses to make red blood cells and hemoglobin. For red blood cell production, Fe is the most significant element. Food is a natural source of iron. Nutritional anemia can develop in pregnant women if they don't get enough iron in their diet (blood deficiency). Pregnant women need iron (Fe) tablets, so they must consume at least 90 Fe tablets during pregnancy. The aim of the research was to determine the relationship between consumption of Fe tablets and the incidence of anemia at the Penrang Community Health Center, Wajo Regency. The type of research used was a cross sectional study. The samples were 72 pregnant women who underwent pregnancy checks at the Penrang Community Health Center, Wajo Regency, using a random sampling technique. The research results showed a relationship between consumption of Fe tablets and the incidence of anemia at the Penrang Health Center, Wajo Regency, where the p value = 0.000 < ? = 0.05. The conclusion is that there is a relationship between the consumption of Fe tablets and the incidence of anemia at the Penrang Community Health Center, Wajo Regency.