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Rosella flowers are generally processed into tea. Important ingredients in this flower make rosella tea has many benefits for human health. The use of rosella flowers in making lipscrub is expected to be a new innovation in cosmetic products. The aim of this research is to create a lip scrub based on rosella flowers which functions to remove dead skin cells and moisturizes the lips. This research was conducted by means of literature, documentation, experiments and public testing. This experiment resulted in three products with different compositions. The three products have been tested publicly on the 30 panelists who have an age range of 17 to 40 years. From 30 panelists who have tried 3 lip scrub products. It was found that most of the panelists preferred products with a composition of 1.8 grams of roselle flower powder, 1.7 grams of vaseline and 3.2 grams of honey. This can be seen from the public test average calculation score on the favorite indicator, namely 1.8. So it can be concluded that Rosella flower lipscrub has the opportunity to be developed as a new innovation in the world of cosmetics.

Indonesia is an agricultural country that has great potential for the development of tropical fruits, horticultural crops and vegetables. Vegetables are important foods that are needed by the body because they contain nutrients needed by the body. However, some sweet potatoes that contain nutrients have not been adequately studied and utilized, including sweet potato (Ipomoea batatas L) from the Convulvulaceae family (Suparman, 2007). Sweet potato plants (Ipomoea batatas L) from 1968 until now have been widely produced, even Indonesia was the fourth largest country that produced sweet potato plants.The objectives of this study were: 1) Knowing the process of making purple sweet potato Gel candy; 2) Knowing consumer acceptance of purple sweet potato Gel candy products; 3) Knowing the nutritional content of purple sweet potato Gel candy. The methods used in this research include literary, documentation, experimental, organoleptic, hedonic and nutritional content methods. The resulting data is then processed and evaluated and then presented in tables and diagrams with in-depth explanations.The results showed that the best formula composition is found in code 472 The characteristics of the purple sweet potato gel candy produced are sweet and sour taste, candy aroma, solid chewy texture, light purple color. The panelists' acceptance of the making of purple sweet potato gel candy through the hedonic test results showed that the most favored by the Panelists were the product code 472 with a composition of 60 grams of sweet potato, 75 grams of gelatin, 75 grams of sugar, 1 gram of himalaya salt.

The addition of papaya with jasmine scent are hopefully become new innovation to candy product.The purpose of this study was to determine the percentage of added papaya and jasmine in candy making, and to determine the level of public preference for candy with jasmine as flavor. Experiments were carried out 3 times to get the best candy formula. The experimental results were tested by untrained panelists to determine the public's acceptance of papaya candy products with jasmine flavoring. The experimental and test results show that the formula and characteristics of the candy are correct and appropriate. The addition of sample 105 jasmine water is the result of 5% jasmine water from papaya juice and sample 115 is 15% jasmine water from papaya juice, preferably compared to sample 125 which is 25% jasmine water from papaya juice. The acceptance of papaya candy with jasmine flowers as aromas to people who prefer a non-pungent aroma. Based on texture and color, there is no difference in percentage. Suggestions during research are to obtain clear candy results at cooking temperature, cooking time, and stirring the dough. Cooking temperatures that are too high can cause caramelization, which is indicated by the appearance of a slightly brownish and unclear dough.

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.

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.

Sinar Harapan store which is engaged in construction materials has regular customers who are outside the area, so a sales information system is needed to help customers buy and receive product information from the store. This web-based information system can help shop customers shop online without having to visit the store in person. The purpose of this research is to design and implement a web-based merchandise sales system at the Sinar Harapan Makassar store. Data obtained through field research, library research and interviews. The system design uses PHP as a programming language and MySQL as the database storage. The information system for selling goods is based on the Sinar Harapan Makassar Store based on the results of the implementation test with the user acceptance test getting an average weight of 36 with a percentage of 90% so this application is very suitable for use

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.

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.

  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.

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

PT. Nerangi Sarana Karya often experiences several problems because of the large number of purchases purchased but there is no system that helps to recommend product purchases, for example on 9 October 2018 PT. To solve the problems that occur at PT Nerangi Sarana Karya, it is necessary to apply a decision making system using the Fuzzy MCDM method, based on the results of data testing that this method has an accuracy rate of data analysis of 87% so that this method is quite feasible to use in decision making.

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%.

Smartphone retail sales in Indonesia are currently growing very rapidly. Point of Sales Material (POSM) is used to provide information about products to consumers, using displays to stimulate impulsive buying behavior. This study designed a 3D planogram visual media, which can visualize real-time with text, images, and videos. Media that has been developed by researchers is in the very good category with a percentage of 78% for the promoter segment that is more than 1 year and 77% for the new promoter segment who has worked at Samsung retail for less than 1 year. From the results of experalidation and user validation, for the aspect of video visualization and the 3D planogram module that has been developed, the category average AB score is 81-85. The display arrangement process can be done more quickly and precisely because the understanding of the planogram increases.

This research produces Artificial Fiber Spinning Learning Media that applies Augmented Reality (AR) for Class XI Students of TPSB SMK Texmaco Semarang as a learning aid. so that it can be used as a modern, effective, and interactive learning medium. This application was made with the aim of completing the limitations of depicting objects in existing learning media, helping students to more easily learn the material, improving student learning outcomes, and increasing the variety of media in learning. This study uses the Research and Development (RnD) method, using 6 out of 10 research stages, namely potentials and problems, data collection, product design, design validation, design improvement and product testing. The final result of making this learning media is an application in the format android application, used on every android-based mobile phone. The validity value of the media expert obtained a value of 3.2 which was declared feasible, the results of the material expert validation test obtained a value of 3.6 which was declared very feasible, and was able to increase the average value of the artificial fiber spinning subject class XI TPSB SMK Texmaco Semarang which Initially 61.5% with 17 students who had not reached the KKM to 80.5% with 4 students who had not reached the KKM.

           Many strategies that can be used to increase sales and attract consumers to buy products offered by manufacturers. One strategy that is widely used by companies is the marketing mix strategy. Marketing activities that focus on product self-focus, pricing, distribution policies, and means of promotion are known as the marketing mix or Marketing Mix. This study aims to evaluate the internal evaluation and indicators of the appropriate marketing mix strategy and is applied to increase the sales volume at Griya Manik-Manik Kaca Plumbon. This study uses a qualitative descriptive analysis method, by collecting data directly from the company by making observations, interviews according to the research subject. The results showed that the strategy adopted by Griya Manik-Manik Kaca Plumbon has worked well, where the four marketing strategy variables support and complement each other, and have different roles in marketing their products. We recommend that the owner of the Plumbon Griya Glass Bead UMKM should be upgraded with the marketing mix that has been applied. The strategy used by the company is good, but it would be better if the company plans to continue to improve strategies considering that many other competitors have issued similar products.  

Dian Wacana Demak Christian Kindergarten-Kindergarten School, which is one of the agencies engaged in the science and early childhood education. The type of data used is qualitative and quantitative data. The research objective is to design an effective and efficient school financial administration recording information system and design a school financial administration recording information system that has a system security that can maintain the correctness of the data. The research method used is the Borg and Gall R&D Development Research model, the Prototyping System Development Method to produce a product in the form of a prototype with 6 stages: Research and Data Collection, Planning, Initial Product Development, Product Testing, Product Revision, Final Trial. The conclusion from the results of this study is that this system can facilitate the recording of cash in and cash out transactions so that there are no mistakes in recording, users can easily present cash reports more quickly so that they can minimize recording time and recording errors, and make it easier for users to print. cash reports with accurate results so as to support and speed up decision making.

Oil palm is Indonesia's leading and prime plantation commodity. Plants whose main products consist of palm oil (CPO) and palm kernel oil (KPO) have high economic value and are one of the largest foreign exchange earners compared to other plantation commodities (Fauzi, 2012) PT. Safety Pin River Purun is a company that manages palm kernel products with the products produced there are 2 types, namely CPKO (Cruide Palm Kernel Oil) and PKM (Palm Kernel Meal). From the results of the study it was found that the prototype design was made capable of producing palm kernel assessment calculations using AHP in the assessment process, while the prototype model used was to use the prototyping model method. With this research can be beneficial for the management of PT. The Sungai Purun pin in the process of evaluating palm kernel is more effective and accurate in producing reports

The development of technology allows one to obtain other people's spatial position data. One mobile technology that utilizes spatial data as a supported factor is location-based services. The large number of employees at the PT.XYZ causes the presence of a controlled process to be under control, and even tends to be questioned. Because it takes a GPS-based presence system on android that is expected to be a solution of the problems that occur at this time. The system development method used is a six-step R&D method, consisting of: Research and information gathering, Planning, Development of initial product forms, initial field testing, major product revisions, main field testing. The final result is the prototype of the Ganesha Employee Presence System Operations. The test results on the system shows the employee attendance system can run on the android platform. The system only responds to presence based on the position of the employee's coordinates with office coordinates. Besides checking the presence process is also based on devices that have been approved in the system. 

ABSTRACKThe purpouse of this study was to determine whether there is a correlation between religious independence and the character building based on Pancasila at the tenth grade students of SMA Negeri Colomadu in 2019/2020 Academic year. This research was a quantitative research. In this study, the population was 298 students in class X SMA Negeri Colomadu. The sampling technique used was proportional rondom sampling technique. The documentation technique was used to collect data on students at SMA Negeri Colomadu. The questionnaire technique was used to collect data on religious independence and character formation based on Pancasila. The data analysis technique used the productmoment correlation technique. The annalysis results showed thah the value of = 0,742 > r = 0,312 at the 5% significance level. Thus the hypothesis which stated that “There is a positive correlation between religious independence and character formation based on Pancasila at the tenth grade students of SMA Negeri Colomadu in 2019/2020 academic year” was proven true.

Product distribution is a crucial element of the supply chain system that ensures the smooth flow of goods from producers to consumers at minimal cost and with high reliability. Distribution efficiency not only reduces operational costs but also improves customer satisfaction, market competitiveness, and business sustainability. In the context of Micro, Small, and Medium Enterprises (MSMEs), distribution efficiency becomes even more critical due to limited financial, human, and infrastructural resources. This study aims to analyze the product distribution efficiency of UMKM Kerupuk Jaya Pesona, located in Cinanggung Village, Serang Regency, Banten Province, by applying two classical transportation methods: the North West Corner (NWC) and Least Cost (LC) methods. Both methods were used to determine the allocation pattern that minimizes total transportation cost across three destination regions: Serang, Cilegon, and Pandeglang. The data include three couriers (as supply sources) and three market destinations (as demands), totaling 18,000 product units per distribution cycle. The results show that both NWC and LC methods yield the same total transportation cost of Rp 358,000,000, although their allocation patterns differ. This indicates that the supply–demand and cost structure of the UMKM’s logistics system is balanced. This research concludes that simple optimization methods such as NWC and LC can serve as practical decision-support tools for MSMEs without requiring complex computational models. The study also recommends the application of the Modified Distribution (MODI) method to verify the optimality of the solution and highlights the importance of logistics efficiency in strengthening MSME competitiveness in the digital era.