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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.

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.

Irrigation is a land irrigation system by damming water sources. Irrigation as the provision, regulation and disposal of water to support agricultural needs. Irrigation is generally used by farmers, especially farmers in rice fields to irrigate and provide water supply to agricultural land, monitoring water stock in rice fields must be done frequently because rice water needs must be balanced with a lack of water supply or excess water supply in rice fields is not good for rice growth . So far, farmers have monitored irrigation channels manually, the location of the rice fields from the farmer's house often causes rice plants to experience scarcity because the floodgates are not opened when the water supply is running low or experiencing water supply. excess because the floodgates are opened for too long, this will greatly disturb the growth of rice plants. Making a monitoring and control system for irrigation channels using a water level sensor installed on the ESP 8266 microcontroller (Wemos D1), the system uses a programming language c. This tool can be used to open the irrigation door if the water supply in the rice fields is below the minimum limit and will close the water gate when the water supply has reached the maximum limit, the servo motor is used to open and close the floodgates. . . The monitoring results obtained will be displayed to users in real time through the android application interface and will be stored in the form of a text file on the storage media.

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.

Recent technological developments determine humans to be creative in creating tools that implement technology in it with the aim of facilitating human tasks in daily activities. Inappropriate use of fertilizers can cause losses, both losses on fertilizer, on plants, as well as on the soil and the environment around fertilization. Losses on plants such as unhealthy plant growth and susceptible to disease pests, plant yields are not as expected or low. From the background above, the writer found an idea to create a system or tool that can help farmers in determining the dose of Nitrogen fertilizer in their rice plants, through the storage of the dosage data of each land. The user did five scans, from each scan producing RGB values, each RGB value from five samples was then matched with the BWD dose color indicator. The sample dose results are then sent by the NodeMcu microcontroller to the webserver database. Based on the assessment of the test conducted by 10 Users by Gapoktan Farmers Group of Tosari Kendal Village, the total value of 372 that has been averaged to be 37.2 is between 31 - 40 which is classified in the category of "Very Valid or Very Effective".

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

Tempe merupakan salah satu produk fermentasi kedelai tradisional yang cukup terkenal, dengan menggunakan jamur Rhizopus oligosporus. Tempe mempunyai berbagai macam manfaat bagi kesehatan tubuh. Demikian juga dengan bekatul beras merah yang memiliki berbagai nutrisi yaitu kandungan antioksidan dan serat yang tinggi, mengandung banyak mineral. Di kalangan masyarakat, bekatul beras merah belum banyak dimanfaatkan terutama sebagai produk olahan yang memiliki nilai fungsional. Penelitian ini bertujuan untuk menentukan karakteristik kimia dan sensori tempe kedelai yang difortifikasi bekatul beras merah dan lama fermentasi, menentukan formulasi yang tepat dari tempe kedelai yang difortifikasi bekatul beras merah dengan lama fermentasi sehingga diperoleh tempe dengan aktivitas antioksidan dan serat yang tinggi serta disukai konsumen. Penelitian ini dilakukan dengan menggunakan Rancangan Acak Lengkap (RAL) 2 faktorial. Faktor pertama adalah rasio kedelai dan bekatul beras merah (80:20; 70:30; 60;40), sedangkan faktor kedua adalah lama fermentasi (24, 36, 48 jam). Penelitian dimulai dari pembuatan tempe yang difortifikasi bekatul beras merah kemudian dianalisis menggunakan analisis kadar air, kadar abu, kadar protein, aktivitas antioksidan, kadar serat, dan analisis uji organoleptik meliputi warna, rasa, aroma, kekompakan, dan kesukaan keseluruhan. Hasil penelitian yang terbaik adalah pada rasio kedelai dan bekatul beras merah 60:40 dengan lama fermentasi 48 jam didasarkan pada hasil pengujian kimia antioksidan dan serat terbaik. Pada perlakuan ini dihasilkan kadar air 51,34%, kadar abu 8,90%, kadar protein 21,62%, aktivitas antioksidan 72,03%, dan kadar serat 23,44%, sedangkan untuk pengujian organoleptik yang meliputi warna 3,66(merah bata); aroma 3,24 (aroma bekatul beras merah kuat); rasa 3,54 (rasa bekatul beras merah sangat kuat); kekompakan 3,73(kekompakan tempe sangat kuat); dan kesukaan keseluruhan 3,35 (suka). Kata kunci: Tempe, bekatul beras merah, antioksidan, serat, lama fermentasi.ABSTRACTTempeh is one of the well-known traditional soybean fermentation products, using the mushroom Rhizopus oligosporus. Tempeh has a variety of health benefits. Moreover, red rice bran which has a variety of nutrients that contain antioxidants and high fiber, and contain lot of minerals. Among the people, red rice bran has not been widely used, especially as a processed product that has functional value. This study aims to determine the chemical characteristics and sensory of soybean tempeh fortified with red rice bran and fermentation duration, to determine the appropriate formulation of soybean fortified soybean rice bran with fermentation duration so that tempe is obtained with antioxidant activity and high fiber as well as consumer preference. This research was conducted using two factorials Completely Randomized Design (CRD) The first factor was the ratio of soybean and rice bran (80:20; 70:30; 60:40), while the second factor was the duration of fermentation (24, 36, 48 hours). The study began with the making of tempeh fortified with red rice bran and then analyzed for water content analysis, ash content, protein content, antioxidant activity, fiber content, organoleptic test analysis including color, taste, aroma, compactness, and overall preference. The best results was at the ratio of 60:40 soybean and rice bran with fermentation duration 48 hour based on the results of testing the best chemical antioxidants and fiber. At this treatment produced 51,34% water content, 8,90% ash content, 21,62% protein content 72,03% antioxidant activity, and 23,44% fiber content, while for organoleptic testing which includes the color of 3,66 (brick red); aroma 3,24 (strong red rice bran aroma); flavor 3,54(flavor red rice bran very strong); compactness 3,73(compactness of tempeh is very strong); and overall preference 3,35 (likes). Keywords: Tempeh, red rice bran, antioxidant, fiber, long fermentation.