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The purpose of this study: 1). To determine the effect of production costs on sales turnover, 2). To determine the effect of selling prices on sales turnover, 3). To determine the simultaneous effect of production costs and selling prices on sales turnover. This study was conducted by sampling, with purposive sampling technique, with saturated sampling. The analysis technique used was multiple linear regression, descriptive statistical methods, multiple linear regression analysis, and hypothesis testing. The results of the study can be concluded that: 1). Production costs have a significant effect on sales turnover, 2). Selling prices have a significant effect on sales turnover, 3). Production costs and selling prices have a simultaneous effect on sales turnover.

The purpose of this study was to determine the role of farmer groups in rice farming income in Momea Village, Tongauna District, Konawe Regency. The number of farmer samples was 70 farmers. The analysis used was descriptive analysis, which is a method or way of analyzing and describing existing research data, and linked to theories related to the problem in order to draw a conclusion that is presented. This data uses a Likert Scale. The role of Farmer Groups (POKTAN) in increasing rice farming income is in the moderate category. Rice farming income in Nambeaboru Village, Tongauna District, Konawe Regency averaged Rp. 7,975,376, - in the moderate category. This is due to the still high production costs and the still low harvest yields of respondent farmers. This proves that new farmer groups can play a role as production units for their members.

It is hoped that the gluten free roll cake with dori fish substitute with gotu kola leaf jam can be a snack variant that can be accepted by consumers, as well as provide sponge cake technique knowledge in making roll cake. The aims of this study were: 1) To find out the composition of the ingredients of the gluten free roll cake product, substitution of dori fish with gotu kola leaf jam. 2) Knowing the public's acceptance of gluten free roll cake substitution of dori fish with gotu kola leaf jam. The methods used in this study are library methods, experiments, hedonic tests, laboratory tests and documentation. The experimental stages in this study consisted of 2 stages, namely preliminary research and main research. The results of the study showed that the gluten-free roll cake product with the addition of 25% dory fish was the most preferred product by the panelists. The hedonic test was carried out by 35 untrained panelists who filled out a complete questionnaire. The nutritional content of gluten free roll cake with dori fish substitute with gotu kola leaf jam per 100 g is 44.68% carbohydrates, 22.08% fat, 17.22% protein, and 23.61% fiber. The technique used in making gluten free roll cake substituting dori fish with gotu kola leaf jam is the sponge cake technique. Suggestions that can be given are: 1) It is necessary to calculate the Nutrition Label Reference (ALG) for gluten free roll cake substituted for dori fish with gotu kola leaf jam 2) It is necessary to carry out a cost analysis to find out the basic cost of production and the selling price of the gluten free roll cake substituted for dori fish with gotu kola leaf jam, 3) In subsequent studies dori fish was replaced or substituted with other ingredients.

Nirwana Collection is a shell craftsman in Kendal Regency. Nirwana Collection does not yet have a system for calculating the cost of production. In accounting records done manually, the data is not well organized and has not produced information as expected. Nirwana Collection produces goods based on orders, the calculation of the cost of production is still not correct, because it does not calculate other costs incurred and only focuses on raw materials. This of course results in an inaccurate selling price and results in a profit that is not as expected. The Accounting Information System for the Cost of Production at the Nirwana Collection with the Job Order Costing method can process recordings and transactions at the Nirwana Collection more effectively, as well as making it easier to produce production cost reports quickly and accurately.

Research on Business Analysis of Cap AA Powdered Coffee in Sidorejo Village, Central Curup District, Rejang Lebong Regency aims to find out how much the production cost of Cap AA ground coffee in Sidorejo Village, Central Curup District, Rejang Lebong Regency, how much revenue and income is obtained and whether the business is The production of Cap AA ground coffee in Sidorejo Village, Central Curup District, Rejang Lebong Regency is efficient. This research was conducted in May 2021 – June 2021 in the Cap Cangkir AA ground coffee industry in Sidorejo Village, Central Curup District, Rejang Lebong Regency. The data analysis method used is cost analysis, revenue, income, R/C Ratio. The cost incurred in the AA stamped coffee powder business is Rp. 29,677,373/month or Rp. 1,978,492/ production. The total revenue from the Cap AA Coffee Powder business is Rp. 37,200,000 per month or an average of Rp. 2.480,000 per production, during the study period with a total operating income of Rp. 7,522,622 per month or an average of Rp. 501,508 per production. The results of the calculation of the R/C Ratio analysis show that the R/C ratio is 1.25. This means that each expenditure of Rp. 1.00 it will generate income of Rp. 1.25. Based on the R/C ratio value obtained with a value of more than 1, it can be said that Mr. Seno's AA powder coffee business is efficient and profitable.    

To determine whether or not a business is feasible, a business feasibility analysis is needed. This study will analyze the feasibility of vannamei shrimp pond cultivation in Bumi Pratama Mandira Village, Ogan Komering Ilir Regency, South Sumatra Province which is carried out semi-intensively so that it can lead to the possibility of experiencing profits or losses. The purpose of the study was to determine the amount of investment costs, total production costs, income and income as well as a feasibility study using the calculation of Break Even Point (BEP), R/C Ratio, B/C Ratio, Return on Investment (ROI), and Payback Period. (PP) vannamei shrimp farming business. This research is a qualitative and quantitative research. The population in this study were people who worked as vaname shrimp cultivators in Bumi Pratama Mandira Village, so that in this study a sample of 3 vaname shrimp cultivators was used using purposive sampling technique as a sampling technique. Types of research data in the form of primary data and secondary data. The results of this study are the third effort of vannamei shrimp farmers in Bumi Pratama Mandira Village, Ogan Komering Ilir District, South Sumatra Regency.

tempe chips are the product of Sumber Agung Home Industry. This business is a hereditary effort in order to strengthen the family economy. Tempe chips are a product that is liked by the community, besides being delicious, nutritious, affordable prices are also easy to obtain. This housing business is widely cultivated, in addition to materials that are around the business location, the production process is relatively simple, the capital is not large, the market share is wide open. So it is not surprising that in the development of the Sumber Agung Home Industry, it faces competition, especially in product marketing. This is because in determining the selling price of Sumber Agung, it should be based on the cost of production which is calculated accurately. This has not been able to be done. So far, Sumber Agung has not carried out the process of making the cost of production in business. The FE Unisri Service Team tries to provide assistance in making production prices so that Sumber Agung can set an accurate selling price so that they can compete in selling products. With the determination of the cost of production, Sumber Agung can always develop real expenditures from its production costs in the form of: raw material costs, auxiliary materials, labor costs and factory overhead costs.