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This study aims to (1) describe the marketing channels of fresh fruit bunches (FFB) of oil palm under partnership and independent (self-managed) schemes in Merlung District, Tanjung Jabung Barat Regency; (2) analyze marketing margins, farmer’s share, and marketing efficiency for each scheme; and (3) compare differences in marketing margins and farmer’s share between single-level marketing channels in both business schemes. The research was conducted in 2025 using a survey method with simple random sampling techniques. The data used consisted of primary data obtained through direct interviews with farmers and marketing institutions, as well as secondary data from relevant agencies. Data analysis was carried out using descriptive analysis, marketing margin analysis, farmer’s share, marketing efficiency analysis, and Multivariate Analysis of Variance (MANOVA). The results show that there are two types of marketing channel patterns, namely single-level and two-level channels. The single-level marketing channel has lower marketing margins, higher farmer’s share, and better marketing efficiency. In addition, there are significant differences between single-level marketing channels in both business schemes. These findings imply that shorter marketing channels are more efficient and provide a greater share of the selling price to smallholder oil palm farmers

Local fashion businesses require accurate production cost calculations to ensure appropriate and sustainable pricing decisions. Problems often faced by small businesses is determining selling prices without comprehensive calculation of the cost of production. This study aims to analyze the calculation of the cost of production as the basis for determining the selling price at Voraya Wear, a student-based local fashion business developed through the Student Creativity Program (PKM). The research used a descriptive quantitative approach with direct practice methods. Data were collected through observation, documentation, and financial records, then analyzed using the full costing method to calculate the cost of production and the cost-plus pricing method to determine the selling price. The results show that the total production cost was Rp1,831,064 for 24 units, resulting in a unit cost of Rp65,757 for shirts and Rp86,832 for pants. By applying a profit margin of 30–40%, the business generated total revenue of Rp2,520,000 and a net profit of Rp688,936. These findings indicate that accurate cost calculation supports rational pricing decisions and ensures business profitability and sustainability.

This study aims to determine the effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency. The population in this study consisted of all fishermen in Menawi Village, Angkaisera District, Kepulauan Yapen Regency. The research sample included 15 fishermen. The data collection technique used in this study was observation through interviews with fishermen, and the data were analyzed using multiple linear regression analysis with the assistance of SPSS 21.0 for Windows. The results of this study indicate that (a) there is a significant simultaneous effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency; (b) there is a positive and significant partial effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency, which can form the basis for economic policy and natural resource management in the fisheries sector. This research is expected to provide insight for policymakers in formulating strategies to increase fishermen's incomes through improved selling prices and more efficient operational cost 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.

This study aims to analyze the influence of fertilizer prices and selling prices on the sustainability of apple farming, with apple quality serving as a mediating variable. The research was conducted in Andonosari Village, Tutur District, Pasuruan Regency, which is one of the main apple-producing areas in East Java. A quantitative approach with path analysis techniques was employed to determine both direct and indirect relationships among the variables. Data were collected from 96 apple farmers using structured questionnaires. The findings indicate that fertilizer prices do not have a direct effect on the sustainability of apple farming. However, fertilizer prices significantly affect apple quality, which in turn indirectly influences the sustainability of farming activities. Meanwhile, selling prices have a significant direct impact on both apple quality and the sustainability of apple farming. These results demonstrate that apple quality acts as an important mediating factor between fertilizer prices and selling prices in maintaining sustainable farming practices. Therefore, improving apple quality is a key strategy to strengthen the sustainability of apple farming, especially in facing the challenges of fluctuating fertilizer and market prices. This study provides useful insights for policymakers and farmers in developing strategies to enhance productivity and sustainability in apple agribusiness.

This research is motivated by the dynamics of the layer chicken egg supply in Tabanan Regency. The purpose of this study is to analyze the factors that have the effect on the supply of layer chicken eggs, particularly the policy of banning the use of Antibiotic Growth Promoters (AGP), the number of layer chicken breeders, and the selling price of layer chicken eggs. The research method used is quantitative analysis with a multiple linear regression approach, using primary data obtained through questionnaires distributed to 101 layer chicken farmers in Tabanan Regency and analyzed with the assistance of EViews 12 software. The results show that the policy variable of banning the use of AGP has a negative and significant effect on the supply of layer chicken eggs. In contrast, the number of layer chicken breeders and the selling price of layer chicken eggs have a positive and significant effect on the supply. The coefficient of determination (R²) value of 0,316 indicates that the three independent variables are able to explain 31,6% of the variation in the supply of layer chicken eggs, while the remaining variation is affected by other factors outside the research model.

The use of technology in rice farming can significantly increase production, reduce management time, expand cultivated land, and improve product quality to meet consumer standards. When rice production meets market demand, the selling price becomes higher, thus increasing farmers’ income and welfare. The presence of farmer groups plays a vital role as a learning forum for gaining knowledge, implementing agricultural technology, and facilitating access to agricultural tools and machinery. This enables farmers to apply technology effectively, improve work efficiency, and address challenges in rice farming. Considering the great potential of this region for rice cultivation, supported by growing local food demand and the national food security program, technology implementation becomes essential. This study employed the Likert scale method to measure farmers’ attitudes, opinions, and perceptions, with samples collected through purposive sampling. The findings show that the role of farmer groups in implementing rice farming technology in the Misa Kada (Advanced) group reached 74.91%, while the Ta’pan Kila’ (Beginner) group reached 66.07%. This indicates that farmer groups have contributed effectively, though some activities remain suboptimal. Strengthening learning class programs is the most strategic effort to enhance farmers’ understanding of agricultural technology, improve productivity, and maintain Tana Toraja’s cultural values.

This study aims to optimize the cake production profit at Cake by Cece using the Branch and Bound algorithm. The data used include raw material requirements per batch, daily raw material availability, and selling prices for three types of cakes: Cookies, Brownies, and Cinnamon Roll. The optimization model is formulated as an Integer Linear Programming problem with the objective of maximizing total daily profit. The model is solved using the simplex method followed by the Branch and Bound algorithm to obtain valid integer solutions. The results indicate that the optimal production combination is 2 batches of Cookies, 2 batches of Brownies, and 3 batches of Cinnamon Roll, yielding a maximum profit of IDR 233,000 per day. This solution satisfies all raw material constraints and is feasible for daily operational implementation. This study provides quantitative recommendations to support production decision-making in culinary sector MSMEs.

This study aims to analyze the application of the full costing method in determining the cost of goods sold at a Sukoharjo Village-Owned Enterprise (BUMDes). The full costing method is an approach that assigns all production costs, both fixed and variable, to the product. It is expected to provide more accurate cost information than the traditional method currently used by BUMDes. This study used a qualitative descriptive approach, using a case study of a BUMDes Sukoharjo that produces traditional foods such as clorot, geblek, and lanting. Data collection techniques included interviews, observation, and documentation.The results indicate that the method currently used by BUMDes Sukoharjo does not capture all production costs, particularly equipment depreciation and other fixed overhead. Calculating the cost of goods sold using the full costing method yields a higher value than the previous method. This difference occurs because the full costing method comprehensively considers all cost elements, providing a more accurate basis for setting selling prices. By implementing the full costing method, BUMDes can improve cost management efficiency and obtain more accurate information for managerial decision-making. Furthermore, applying the full costing method enables BUMDes to better understand the impact of fixed costs on the overall profitability of their products. By factoring in all costs, including overheads and depreciation, BUMDes can make more informed decisions regarding pricing strategies and resource allocation. This method also allows for greater transparency in cost structures, which is essential for effective financial planning and budgeting. Ultimately, the full costing method will contribute to improved financial sustainability and long-term profitability for BUMDes Sukoharjo, helping them navigate challenges in the competitive market of traditional food production.

Based on the financial performance analysis of PT. Gudang Garam Tbk (GGRM) during the 2020–2023 period, the company faced significant challenges that impacted its financial condition. One of the main factors affecting the company's performance is the increase in tobacco excise duties, which has affected the cost structure and selling prices of its cigarette products. Additionally, the increasing regulatory pressure and changes in consumer behavior have posed unavoidable challenges. The decline in profitability and liquidity ratios, such as Return on Assets (ROA) and Current Ratio (CR), indicates the negative impact of these external conditions on the company’s ability to generate profit and meet short-term obligations. This decline suggests that the company is struggling to balance income and operational costs. The fluctuating solvency ratio also raises concern. Although the company manages to maintain a balance between debt and equity, these fluctuations show challenges in managing long-term assets and liabilities. Dependence on debt and rising operational costs pose risks to the company's financial stability. These fluctuations affect the company's ability to maintain liquidity and solvency in an increasingly competitive market. Trend analysis from the financial statements indicates that the company needs to strengthen its adaptation strategies and risk management to face the growing market challenges. GGRM must focus on product innovation and marketing strategies that can attract new customers while retaining existing ones. Furthermore, the company must adapt to changing regulations and evolving consumer trends. The results of this study provide important insights for stakeholders regarding the financial condition of the tobacco industry. In this challenging situation, GGRM must continue to develop more adaptive strategies to survive and thrive amidst the dynamic market and increasingly stringent regulations.

This study aims to analyze in depth the structure of production cost components and determine a reasonable and competitive selling price for shrimp farming in the Venambak Shrimp Farm. The background of this study is the need to determine the cost efficiency and profit potential of shrimp farming activities, so that business actors can make the right decisions and be oriented towards sustainability. The study uses a quantitative descriptive approach with the full costing method to calculate the total production costs, and the cost plus pricing method to determine the selling price. The data used consists of primary data, such as details of operational expenses during one cultivation cycle (six months), as well as secondary data obtained from internal company reports and records. The results of the analysis show that the total production costs incurred in one shrimp cultivation cycle reached Rp16,085,208,000, with a total harvest of 1,000,000 kg. Based on these figures, the cost of goods manufactured (COGS) was obtained at Rp16,085 per kg. In determining the selling price, the company used the cost plus pricing method and set the selling price at Rp80,000 per kg. Thus, the profit margin obtained by the company reached Rp63,915 per kg. Gross profit generated during one cultivation cycle reached Rp63,915,000,000. If cultivation were conducted in two cycles per year, the annual gross profit could potentially increase to Rp127,830,000,000. These findings indicate that with efficient cost management and the right pricing strategy, shrimp farming has significant profit potential. Therefore, intensive and sustainable shrimp farming development at the Venambak Shrimp Farm is highly feasible to improve the competitiveness and welfare of fisheries business actors.

The low proportion of Grade A harvest quality in Hokkaido corn farming remains a challenge for horticultural agribusiness practitioners. This study aims to develop an operational strategy based on a managerial evaluation of key production factors to improve technical efficiency and harvest quality. The research was conducted at PT Agricole Indonesia Makmur, Cianjur, using data from 24 planting periods in 2024. Six production input variables were analyzed to identify the most influential factors on yield quantity and quality. The results show that only three variables watering frequency, organic fertilizer, and plant age at harvest consistently contributed significantly to the production of Grade A output. Although these variables are inelastic, they play a critical role in maintaining quality. The proposed strategy includes a 10% increase in harvest quantity and a 30% conversion from Grade B to Grade A. Simulation results indicate an additional 7.67 kg of Grade A yield per planting period, generating a value increase of IDR 239,490. The strategy is considered feasible with a positive Return on Investment (ROI) of 14.04% assuming a Grade A selling price of IDR 35,000/kg.

In global competition, companies must be able to set competitive selling prices. Production cost components such as raw material costs, direct labor costs, and factory overhead costs are all included in the cost of goods manufactured. This study analyzes the COGS with Job Order Costing at PT. XYZ, a make-to-order company. The study was conducted by comparing COGS with Job Order Costing between Box Roller Conveyor and Bag Stop & Go Belt Conveyor as well as material usage and outsourcing. The results of the study indicate that Job Order Costing at PT.XYZ accurately traces the contribution of material costs and outsourcing to total production costs, and evaluates efficiency and cost control on each project with different characteristics. The use of Job Order Costing shows that Bag Stop & Go Belt Conveyor has a higher COGS of Rp299,655,813 than the COGS of Box Roller Conveyor of only Rp209,740,142. The cost structure shows that outsourcing is the most dominant component, reaching more than 98% of HPP on Bag Stop & Go Belt Conveyor, while raw material costs contribute less than 3%, so it can be concluded that the outsourcing vendor management strategy greatly affects the efficiency of production costs at PT. XYZ.

The purpose of this research is to examine how production costs factor into producer choices, particularly those pertaining to output volume, selling price estimation, and company growth strategies.  The research examined micro and small business players in Kediri Regency, East Java, employing a descriptive quantitative technique.  The findings demonstrate that the production cost structure, particularly the preponderance of variable costs, considerably affects the quantity of output and the margin for price adjustment.  It has additionally been demonstrated that saving money encourages manufacturers to take risks and grow their companies.  Moreover, management accounting-based cost tracking, waste reduction, and sourcing local raw materials are all cost management tactics that impact a company's strength and ability to compete.  Producers' long-term strategic decision-making is therefore influenced by effective production cost management, which in turn affects operational sustainability.

Because it is used to establish the product's selling price, the cost of manufacturing is a crucial figure. The cost of labor, raw materials, and manufacturing overhead must all be taken into account when compiling the cost of manufactured goods. Giving the wrong selling price is the issue Micro, Small, and Medium-Sized Businesses are facing. The full costing conduct is one of the techniques required to determine the cost of things produced in an accurate manner. Qualitative data is used in this kind of study. The cost of commodities produced at the Ayy Slime company in Kediri City is the focus of this study. The owner of the Ayy Slime company was directly interviewed for this study. According to the study's findings, the Ayy Slime company did not calculate the cost of goods produced correctly. Because of the presence of several factor, including fixed overhead costs that include uncalculated building and equipment depreciation costs, have an impact on the selling price calculation.

Plantation agriculture encompasses all activities involving the cultivation of specific crops and the commercialization of their products and services, supported by science, technology, capital, and management, with the aim of improving the welfare of plantation business actors and the wider community. This study aims to analyze the production scale, input elasticity, and factors affecting clove production in Umejero Village, Busungbiu District, Buleleng Regency. Given the high dependence of farmers on harvest outcomes and price fluctuations, this analysis is essential to understand the impact of economic and agronomic variables such as working capital, labor, land area, and selling price on production output. The study employs a quantitative method using multiple linear regression based on the Cobb-Douglas production function. Data were collected through questionnaires and interviews with clove farmers in Umejero Village using purposive sampling. The results indicate that all four variables simultaneously have a significant effect on clove production, with each variable also having a partial positive influence. The analysis of production scale shows increasing returns to scale, meaning that a proportional increase in all input factors leads to a more than proportional increase in output. The elasticity analysis indicates that capital input is elastic, suggesting that a small increase in capital leads to a disproportionately large increase in output. In contrast, labor, land area, and selling price are inelastic, implying that increases in these inputs result in only modest increases in output. These findings highlight the need for solid policy foundations and strategic initiatives to enhance clove productivity both at the farmer and local government levels. Furthermore, the study’s results are expected to assist farmers in making more informed and sustainable decisions in farm management, ultimately contributing to the improved welfare of clove-farming communities in the region.  

The demand for goats for religious rituals such as aqiqah and qurban during Eid al-Adha has shown a significant upward trend each year, in line with the growing awareness among Muslims to observe religious practices in accordance with Islamic law. This study aims to explore the strategies employed and the challenges faced by traditional goat farmers in responding to this evolving demand. A descriptive qualitative approach was used, with data collected through in-depth interviews, field observations, and documentation. The subject of this study was Mr. Anto, an experienced goat farmer and trader who manages the “Adinda Aqiqah” business in Medan City. The findings reveal that Mr. Anto’s main strategies include stock management through the raising of hundreds of goats of various breeds (Kacang, Etawa, and sheep), the selection of high-productivity superior breeds, and the setting of competitive selling prices for both qurban and aqiqah needs. On the other hand, the primary challenges encountered include limited infrastructure, particularly at sales locations, animal health risks due to adverse weather conditions, and the lack of effectiveness in using social media as a marketing tool to reach a wider consumer base. These findings offer a clear picture of how traditional livestock practices adapt to market demands, while also highlighting the need for improvements in technology, marketing, and policy support to enhance competitiveness in this dynamic, seasonal market.

This study aims to analyze the determination of selling prices and enthusiasts by traders and their relationship with demand fluctuations in the traditional market of MMTC Medan. The method used is a qualitative descriptive analysis method with a survey approach, involving three traders, namely rice, onion, and cabbage traders, data collected through direct interviews. The results of the study show that the setting of selling prices by traders has an effect on market enthusiasts as well as fluctuations in demand. Merchants set prices based on a combination of cost of goods sold, competitor prices, and estimated consumer purchasing power. Significant price fluctuations tend to lower the volume of demand, especially in non-primary products, and also poor quality of goods. Thus, this study concludes that understanding demand patterns and price adaptability are the main key factors in maintaining the business continuity of traders in the traditional market of MMTC Medan.

The agricultural sector is one of the most important sectors. The majority of rice paddies serve as the main food commodity consumed by the community, making rice farming the majority in the agricultural sector. However, there are challenges in production such as low agricultural efficiency, limited access to resources, and dependence on traditional techniques. Therefore, strategies are needed to improve rice production that can impact the welfare and economy of farmers. The goal of this research is to analyze the condition of rice farming in Banten, specifically in Ciruas. It aims to identify the problems affecting production as well as the efforts that have been made by the government previously. Additionally, the research will provide strategies that are appropriate for increasing production yields and improving the welfare and economy of farmers. In this study, a qualitative research method was used with SWOT analysis method, along with data collection through primary data in the form of interviews and secondary data in the form of a Literature Review. The results showed that rice production in Banten declined to 298.84 thousand hectares and 1.52 million tons of GKG in 2024, but Ciruas District remains a rice granary despite facing many problems such as pests, low selling prices, drought, and extreme weather. Although various efforts have been made, such as training, provision of equipment, and water pumps, a SWOT analysis is needed to evaluate the effectiveness of strategies and plan alternative actions to improve farmers' production yields. Thus, through the SWOT analysis method, it is hoped that paddy field production will increase sustainably, thereby supporting food security and the economic welfare of rural communities in Banten and Ciruas District.

The scarcity of fuel that has an impact on the high selling price of fuel, then there needs to be an effort to save fuel in motor vehicles. The solution to this problem is to use renewable fuel, one of the renewable fuels is hydrogen gas. With the addition of renewable energy in the form of HHO gas (Hydrogen Hydrogen Oxygen) from water electrolysis. The purpose of this study was to determine the effect of the application of an electrolyzer on saving fuel consumption in motor vehicles. By using a quantitative method with an experimental research design to test the effect of two variables whether there is a change in the form of fuel savings before and after the installation of the electrolyzer tube. Based on the trials that the researcher has conducted, the results of the study were obtained, namely that the addition of an electrolyzer has an effect on the fuel consumption of 4-stroke motorcycles, both in static and dynamic tests. So with the addition of an electrolyzer, it will be able to save fuel consumption in motorcycles when compared to without using an electrolyzer