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The problem lies in the inconsistent quality of M10 hexagonal head bolts with a spacing of 1.5 mm, a bolt length of 100 mm and slow production speed for manual production. The purpose of the analysis is to obtain consistent, standard, and productive quality of M10 hexagonal head bolts with a spacing of 1.5 mm, a bolt length of 100 mm. The analysis method includes the selection of AISI 1040 raw materials with a diameter of 10 mm in the form of rolls, the determination of the production process through raw material inspection, diameter reduction from 10 mm to 9.8 mm, the formation of hexagonal heads with a machine, cutting the length of the bolts and the bolt end chamfer, making M10 threads with a range of 1.5 mm with a machine, hardening, 10 m thick Zinc coating, thread profile inspection, sample hardness test, and sample tensile test. The results of mass production with the machine obtained a hexagonal head bolt with a thread size of M10x1.5 mm, a bolt length of 100 mm, a capacity of 500 units/hour in accordance with the ISO 9001:2015 standard with a hardness of 30 HRC and a tensile strength of 830 MPa at a cost of Rp. 1133/bolt and a process duration of 8.3 minutes/bolt which implies that product quality can be more guaranteed to be consistent and uniform.

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.

This study analyzes the forms of risk and risk management strategies in melon farming in Brebes as an impact of climate change. A descriptive qualitative approach was applied using a case study through in-depth interviews with a farmer who has more than ten years of experience, supported by secondary data from BPS, BAPPENAS, and related literature. The findings reveal four categories of major risks: market, financial, operational, and socio-environmental. High-level risks include climate variability, yield decline, and pest attacks. Medium-level risks involve production costs, water management, and price fluctuations, while low-level risks consist of limited weather information and agricultural extension services. Current strategies are still basic, including fertilization, pesticide application, and water channel arrangement. Strengthening adaptation is needed through irrigation technology, climate-resilient varieties, marketing diversification, and improved access to information and institutional support.

This study aims to determine the cost of production for Sa'dan woven fabric using two cost calculation methods, namely full costing and variable costing. These methods are applied to analyze the cost differences involved in the production process. Data were collected through observation and direct interviews with the weavers. Based on the research findings, the cost of production per sheet of woven fabric using the full costing method is Rp 316,800, which includes the costs of raw materials, labor, and production overheads. In contrast, the calculation using the variable costing method results in a lower production cost, amounting to Rp 314,690. Additionally, the uncertainty in the production quantity also affects the cost incurred. The higher the production quantity, the greater the cost incurred, which impacts the setting of selling prices and the desired profit by the weaver. Therefore, it is important for the weavers to consider efficiency in production planning in order to optimize costs and maximize profits. By understanding the differences between these two methods, the weavers are expected to make more accurate pricing decisions based on the current production conditions, ensuring better business sustainability.  

In the era of globalization and digital transformation, organizations strive to maintain competitiveness through optimizing internal factors such as work culture, business process engineering (BPR), and decision support systems (DSS). This qualitative research based on a Systematic Literature Review (SLR) analyzes the relationship between these three using the Denison Organizational Culture Model, Hammer & Champy BPR, and the Resource-Based View (RBV). It finds that work culture mediates the implementation of BPR and DSS to increase efficiency by 30-50%, employee productivity, and sustainable competitive advantage. Case studies such as the Toyota Production System (TPS) confirm this synergy, resulting in reduced costs, cycle times, and improved service quality. This research also emphasizes the importance of a strong work culture in supporting the implementation of new technologies and methodologies, which in turn strengthens the company's market position. Thus, organizations that are able to integrate these three elements will be better prepared to face the challenges of globalization and dynamic changes in their industry, creating a sustainable advantage and being able to survive in a highly competitive market.

A community service program (PKM) entitled "Skincare Product Dispute Resolution" was successfully implemented in Ngadi Village, Mojo District, Kediri Regency, involving village cadres, youth organizations, and community members, particularly housewives as skincare consumers. This PKM aims to provide solutions to skincare product disputes through five stages: outreach, training, technology implementation, mentoring, and sustainability evaluation. The outreach program began with a presentation on halal skincare products and consumer protection against misleading promotional practices, delivered by speakers from the Sharia Research Group (SReG) and the Non-Governmental Consumer Protection Organization. This program also includes in-kind and in-cash contributions, including training to improve customer service quality, ensure raw material quality standards and production processes comply with international standards, and ensure product information transparency. In addition, a loyalty program and transportation cost incentives were provided to affected consumers. PKM partners played an active role in providing information and inviting the community to participate in this activity. The implementation of this activity is expected to strengthen consumer trust and ensure protection of consumer rights related to skincare products.

Micro, small, and medium enterprises (MSMEs) play a strategic role in growing the local economy and creating jobs. However, many MSMEs still face problems in financial recording and managing production costs. Rempeyek Bu Ning MSME experienced this problem because unstructured financial records made it difficult for business owners to monitor cash flow, calculate profits, and determine selling prices in line with production costs. The purpose of this community service activity is to improve the financial management capabilities of MSMEs by helping them record their finances correctly and calculate production costs. Micro, small, and medium enterprises (MSMEs) play a strategic role in growing the local economy and creating jobs. However, many MSMEs still face problems in financial recording and managing production costs. Rempeyek Bu Ning MSME experiences this problem because unstructured financial records make it difficult for business owners to monitor cash flow, calculate profits, and determine selling prices that are in line with production costs. The purpose of this community service activity is to improve the financial management capabilities of MSMEs by helping them record their finances correctly and calculate production costs.  

Soil contamination by hydrocarbons, pesticides, heavy metals, and complex pollutants is rapidly increasing and degrading essential ecosystem functions. Physical or chemical treatments offer faster results, yet they are often costly, energy-intensive, and risk disrupting soil biological integrity without fully eliminating pollution sources. Microorganism-based bioremediation provides a more sustainable alternative by utilizing microbial metabolism to degrade or immobilize pollutants into less toxic and less mobile forms. This article presents a structured literature review on the roles and applications of microorganisms for bioremediation of contaminated soils, covering comparisons between single isolates and microbial consortia, dominant biological mechanisms, and ecological challenges in field application. A Systematic Literature Review approach was applied, using narrative synthesis and thematic clustering of national and international journals published between 2020 and 2025. The review indicates that single microbial isolates are commonly selected for specific pollutant targets, whereas microbial consortia are preferred for mixed or persistent contaminants due to metabolic synergy that enhances microbial adaptability and stepwise pollutant breakdown in highly polluted soils. Adaptive mechanisms such as EPS production and biofilm formation contribute to microbial resilience under stress and help retain contaminants within the soil matrix. Key challenges identified include inoculum stability under extreme conditions and limited microbial access to pollutants trapped in micro-soil pores. The findings highlight that microbial selection strategies must be tailored to pollutant characteristics and soil environmental conditions, while also emphasizing the potential of biofilm-based systems and organic carriers to support broader field implementation of microbial bioremediation.

In Indonesia, micro, small, and medium enterprises (MSMEs) have long been recognized as a very important business sector due to their various real roles in the economy. However, MSMEs often face many obstacles in running their businesses. More incentive support from various parties, especially the government, is needed for the development of MSMEs. In order to overcome the problems faced by MSMEs and support their sustainability, a KKU (Business Field Study) activity was carried out by Group 15 at the KKU-11 of the Institute of Technology and Business (ITB) Adias Pemalang at the MSME “Ev_Kids Product.”After conducting an observation phase, several problems faced by the SME were identified, including the lack of social media for marketing, failure to calculate the Cost of Goods Sold (COGS) and maintain simple accounting records, absence of a business logo, banners, promotional image designs, organizational structure, business profile, product catalog, stamps, receipt books, and product attributes. Additionally, the SME had never produced a production video or promotional video.After conducting the observation phase, KKU actors formulated several business development assistance programs, namely creating social media accounts, calculating the Cost of Goods Sold (COGS), creating simple bookkeeping, creating a business logo, banners, promotional image designs, organizational structure, business profile, product catalog, stamps, note books, and product attributes in the form of hangtags. They also created production videos and promotional videos.

The problem faced is the decline in the performance of a 650 liter/minute centrifugal pump due to wear on components, especially the impeller, rolling bearings, and mechanical seals in supplying process water and clean water in industrial production systems. The planning objective is to obtain a maintenance schedule for a 650 liter/minute centrifugal pump for the operational period of 2026 and the ratio between maintenance costs and profits generated by the machine. The maintenance planning method includes collecting maintenance data from previous maintenance periods, reviewing centrifugal pump specifications, applying the inspection, replace, repair, and overhaul (IRRO) approach, estimating the age and price of components that are expected to be damaged, estimating the cost and duration of dismantling and installing components that have been repaired in accordance with the provisions of the requirements for usable components or replacement parts, scheduling maintenance and repairs, estimating maintenance and repair costs for the 2026 period, and determining the ratio of maintenance costs to profits. The planning results are in the form of a maintenance schedule for the 2026 period worth IDR 4,290,000,-, a maintenance cost to profit ratio of 7.44% and the implications indicate that the machine is still suitable for use and prospective for operations in the next few years.  

The informal institution of mutual cooperation (gotong royong) in the rice farming community in Bhera Village, Mego District, Sikka Regency, remains the main foundation of social solidarity and the sustainability of agricultural activities even though modernization and the use of labor have begun to shift traditional values. A qualitative approach with a case study method was used to explore the role, form, and meaning of mutual cooperation in agricultural practices. Data were collected through in-depth interviews, participant observation, and documentation studies of rice farmers who are active in mutual cooperation activities. Data analysis was carried out through reduction, presentation, and drawing conclusions using triangulation techniques to ensure the validity of the findings. The results show that mutual cooperation is manifested in every stage of farming, from uprooting seedlings, planting (planting), clearing weeds, to harvesting, which is carried out voluntarily and in turns through the Irutan Tradition system. This institution functions as a collective work mechanism that reduces production costs, overcomes labor shortages, and strengthens social ties between farmers. Beyond its economic function, mutual cooperation has profound social and cultural significance as a symbol of brotherhood, togetherness, and collective responsibility in maintaining the sustainability of local wisdom and the resilience of farming communities amidst social and technological change.

Sweet corn is a horticultural commodity that is widely consumed in Indonesia. This study evaluated the effectiveness of NPK 18-18-18 fertilizer on the vegetative growth, yield components, and relative agronomic effectiveness (RAE) of sweet corn (Zea mays saccharata). Field experiments were conducted using fertilizer dosages of 0,50, 0,75, 1,00, and 1,50 NPK, with a control treatment for comparison. The application of NPK 18-18-18 significantly increased plant height, stem diameter, leaf number, ear length, ear diameter, biomass weight, ear weight with husk, ear weight without husk, plot yield, and overall productivity compared with the control. Mean values across treatments ranged from 68,94–205,72 cm for plant height, 7,41–20,47 mm for stem diameter, 6,01–13,00 leaves per plant, 15,41–20,89 cm for ear length, and 36,05–49,65 mm for ear diameter. Biomass weight ranged from 0,12–0,34 kg, ear weight with husk from 0,13–0,34 kg, and ear weight without husk from 0,12–0,28 kg. Plot yield varied between 7,91–25,46 kg, corresponding to productivity levels of 5,02–16,16 t/ha. RAE analysis indicated that fertilizer application was effective at dosages of 0,75, 1,00, and 1,50 NPK, with the highest effectiveness observed at 1,50 NPK (118%). Notably, the 0,75 NPK dosage achieved an RAE value of 101%, demonstrating that lower fertilizer input can enhance yield while reducing production costs and mitigating fertilizer scarcity. These findings suggest that NPK 18-18-18 fertilizer, when applied at an optimal dosage, can be effectively utilized in sweet corn cultivation to improve growth and productivity while ensuring efficient nutrient management.

One of the factors that causes a company to grow is because of the maximum income or profit obtained. When raw material prices rise or there is an increase in labor and overhead costs , the company must incur higher costs to produce products. If this condition s not balanced with selling price adjustments, the profit margin will narrow and net profit will decrease. Net profit is a key indicator that reflects ai company's financial performance. Profit is a basic and important position of the financial overview that has various uses in various contexts, the definition of profit itself is the difference between expenses and income. The effect of production and sales costs on net profit at PT Unilever Indonesia Tbk during the period 2015 to 2022 reflects the complex phenomena faced by the company in carrying out its operations. During this period, PT Unilever faced various challenges organiting from market conditions, changes in rai material prices, and fluctuating consumer demand. The results of this study indicate that: (1) Production costs partially do not have ai significant effect on net profit, this is evidenced by ai significance value of 0.363 > 0.05. (2) Sales partally have ai significant effect on net profit, this is proven by ai significance value of 0.035 < 0.05. (3) Production and sales costs simultaneously haive ai significant effect on net profit, this is proven by ai significance value of 0.000 < 0.05. (4) The influence of the independent variables of production and sales costs on the dependent variable of net profit is 89.3%, while the remaining 10.7% is influenced by other factors outside this reseairch model.

The high-value horticulture sector has gained increasing attention in modern agricultural development, particularly in the cultivation of premium melon through greenhouse and fertigation systems. The Satria Tani Hanggawana Cooperative has initiated premium melon farming to enhance members’ income; however, investment decisions in high-value commodities require a comprehensive financial feasibility assessment to ensure business sustainability. This study aims to analyze the financial feasibility of premium melon farming by examining production costs, revenue, income, and financial efficiency indicators. Using a descriptive method with qualitative and quantitative approaches, the research was conducted through direct observation and interviews in two active greenhouses. The results show that the total production cost for one planting season reached Rp20,413,750, dominated by variable costs, reflecting the intensive input requirement to maintain product quality. The total revenue of Rp33,950,000 generated a net income of Rp13,536,250, indicating that the enterprise is financially profitable. The R/C Ratio of 1.67 confirms that the business operates efficiently, while the B/C Ratio of 0.67 indicates that net benefits remain below total costs due to reduced production caused by pest disturbances. The break-even analysis further shows that actual production far exceeded the minimum threshold required to avoid losses. Overall, the findings demonstrate that premium melon farming is financially viable, yet improvements in cost management, production monitoring, and greenhouse operational efficiency are essential to enhance profitability and long-term sustainability for the cooperative.

This study aims to analyze and compare rice inventory valuation using the FIFO, FEFO, and Average methods in determining the cost of goods sold (COGS) at UD. Rahayu Indah. This study uses a quantitative descriptive approach with a perpetual inventory recording system. Data were collected through observation, interviews, and documentation from January to December 2024. The results show that each method produces different COGS values: the FIFO method produces the lowest COGS, followed by FEFO, while the Average method produces the highest COGS. This difference is influenced by cost allocation based on the order of goods in and out and price fluctuations during the production period. These findings indicate that the FIFO method is the most effective method to be applied at UD. Rahayu Indah because it reflects the logical physical flow of goods, supports cost efficiency, and increases the company's gross profit. In addition, this method is also in line with the company's operational characteristics, which have stable purchasing patterns and are in accordance with the principles of PSAK No. 14 on inventory. The results of this study are expected to assist UD. Rahayu Indah's management in determining an inventory valuation strategy that is efficient, accurate, and supports business sustainability.

Micro, Small, and Medium Enterprises (MSMEs) often face challenges in determining accurate production costs and setting appropriate selling prices, which can lead to inefficiency, low profit margins, and reduced business competitiveness. This community service program was conducted in Semarang City and involved 25 MSME participants from various sectors. The activity was carried out over one full-day training session, aiming to improve the financial and managerial capabilities of MSME owners through training on the calculation of Cost of Production (HPP) and the formulation of selling prices using effective pricing methods. The training was delivered through lectures, demonstrations, and practical exercises to ensure participants' understanding and ability to apply the concepts. As a result, participants were able to identify production cost components, calculate unit cost accurately, and set selling prices based on cost-plus pricing and market considerations. The program significantly enhanced MSME owners’ skills in making pricing decisions, leading to improved profitability and sustainability of their businesses. This training is expected to serve as a foundation for better financial planning and strategic decision-making within MSMEs.

Organic waste management at Yogyakarta International Airport (YIA) is still not optimal, even though organic waste production averages 1,264 kg per month. This community service activity aims to develop technological innovations through the utilization of eggshell waste and Black Soldier Fly (BSF) maggots into economically valuable pellet feed products. The activity was carried out from October 8 to 15, 2025, involving three workers from the Temporary Processing Site (TPS) of PT Angkasa Pura Indonesia YIA. The implementation methods included an initial survey, education, demonstration of pellet production, and evaluation of participants' skills and product quality. The production process involved drying, grinding the ingredients, mixing the ingredients, molding, and drying the pellets. The results showed that the workers were able to independently carry out the production process and produce pellets with good physical quality. Cost analysis showed that the cost of production was IDR 47,989/kg, with a potential profit margin of 30% and an estimated return on investment within ±7 months. This innovation has proven effective in reducing waste volume, increasing the added value of organic waste, and supporting the principles of zero waste and circular economy in the airport area. This program has the potential to be further developed as a model for sustainable organic waste management.

The program “Youth Empowerment in Developing UMKM Assets through a Basic Business Management Workshop in Balung Lor Village” aims to address the low involvement of youth in the village’s micro-business sector, which is currently dominated by elderly entrepreneurs. This community service initiative applies the Asset-Based Community Development (ABCD) approach using observation, interviews, focus group discussions, and community asset mapping. The theoretical framework of asset-based empowerment positions youth as a crucial human asset for economic regeneration. The discussion highlights entrepreneurial mindset building, basic business literacy, digital marketing skills, and youth creativity in generating new economic initiatives. The results show significant improvement in youth understanding of production costing, capital management, business planning, and social media-based promotion. In conclusion, the ABCD approach effectively enhances youth participation in local economic development, strengthens UMKM sustainability, and lays a solid foundation for creating a future generation of adaptive and innovative village entrepreneurs.  

Crystal guava has a promising market potential due to its relatively high demand, especially in various supermarkets—both in small towns and major cities across Indonesia—and its selling price is relatively stable. Crystal guava has several advantages compared to other guava varieties, including a fresher and sweeter taste, a crunchy texture, thick flesh, and being almost seedless. It is relatively easy to cultivate, has a high harvesting frequency, and tends to bear fruit throughout the year regardless of the season. Therefore, farmers in Karanggondo Village, Tegalsari District, Banyuwangi Regency, have begun cultivating it as a monoculture crop since 2012. Considering this situation, it is deemed interesting to conduct research on the financial feasibility of a Crystal guava plantation investment project under a monoculture system per hectare in Banyuwangi Regency. The research results show that the investment project is financially “feasible.” However, if production volume and product price decrease by up to 48.96%, and variable operating costs increase by up to 79.02%, while other factors remain constant, the Crystal guava monoculture plantation investment project per hectare in Banyuwangi Regency becomes financially “unfeasible.” Among these factors, the decline in production volume and selling price are found to be relatively “more sensitive” in influencing the project’s financial feasibility.

Problems in the meatball dough grinder are low production, increasing maintenance costs and disappointed meatball dough customers who receive orders late due to problems with the electric motor, Pulley, V belt, cutting knife. The purpose of the replacement scheduling is to obtain costs, maintenance-repair schedules in the period 2026, and the ratio of maintenance costs to profits. The replacement scheduling method includes collecting previous period maintenance data, applying the inspection-replace-repair-overhaul (IRRO) method, evaluating component working conditions, predicting component life, predicting repairman costs, predicting supporting equipment that will be used in maintenance, predicting the time to replace spare parts or reinstall components after repair, estimating maintenance and repair costs in 2026, and calculating the ratio of maintenance costs to profits. The results of the replacement scheduling show that the maintenance costs in 2026 are IDR 2,530,000 with an estimated rental rate for the meatball dough grinder of IDR 10,000/kg which has the potential to be rented for 1300 hours/year, and the ratio of maintenance costs to profits is 4.9% which implies that the meatball dough grinder with a capacity of 5 kg/hour still has the potential to sell well and is suitable for use in the coming years.