This study aims to analyze the application of the Activity Based Costing (ABC) method in determining the cost of production at Brownies Mawar, a small and medium-sized enterprise (SME) in Bekasi. This SME is a small business that has been producing various types of brownies for more than 20 years, but still uses a conventional cost accounting system. The ABC method allows for more accurate cost allocation by identifying each activity in the production process and assigning costs based on actual resource consumption (cost drivers). Data collection was conducted through observation, interviews, and documentation. The research results show that the production cost per unit using the ABC method is Rp 3,190 for the Original variant and Rp 3,470 for the Combination variant. With selling prices of Rp 25,000 and Rp 30,000 respectively, the SME achieves a high profit margin and a total monthly gross profit of Rp 42,656,400. These findings indicate that the ABC method is effective in providing accurate cost information, uncovering hidden costs, and supporting more competitive pricing strategies.

This study aims to examine in depth the role of special guidance teachers at Madrasah Ar Roihan in implementing inclusive learning, as well as to analyze the pedagogical strategies applied in educating students with special needs. The implementation of inclusive education requires attention to a number of fundamental aspects, including the provision of a safe, comfortable, and friendly classroom environment for all students, including those with special needs. In addition, it is important to foster a school culture that upholds the values ??given to differences and acceptance of diversity. The results of the study indicate that special guidance teachers have been able to create a learning atmosphere that supports the active participation of students with special needs. To gain a comprehensive understanding of the dynamics of inclusive learning, the researcher conducted direct observations of classroom learning activities. These findings indicate the need for further training for special guidance teachers, in order to strengthen their professional competence in managing inclusive classes, designing adaptive curricula, and implementing learning strategies that are responsive to the individual needs of students. Therefore, this study emphasizes the importance of providing ongoing support for the development of the capacity of special guidance teachers, as a strategic effort to improve the quality of the implementation of inclusive education in educational units.

This research focuses on exchange rate fluctuations in Indonesia during the period of 2005 to 2023, influenced by various economic factors, primarily monetary policy and international trade dynamics. Exchange rate instability is a major concern because it can impact the national economy, including export competitiveness and macroeconomic stability. Consequently, the purpose of this research is to dissect the relationship between interest rates, export values, and wide money as it pertains to currency swings.  This study takes a quantitative approach by analyzing the relationship between the dependent and independent variables via multiple linear regression.  World Bank, International Monetary Fund, and Statistics Indonesia yearly time series data from 2005 to 2023 is used.  The findings show that broad money, interest rates, and export values significantly impact the swings in the Indonesian currency.  According to the findings of the multiple linear regression analysis, Interest rates and broad money have a positive and statistically significant effect on changes in exchange rates, but export values have a negative and statistically significant effect. The implications of this research emphasize the importance of appropriate interest rate policies and balanced broad money management to maintain exchange rate stability. Future researchers are advised to include global variables and more complex analysis methods.

Banjarwaru Village known as bamboo crafts village. Originally it was just a household product, it began to develop into a product that has aesthetic value. Sales of handicraft products are also starting to grow, they are starting to spread to other areas. Then the problem arises, namely inconsistent sales levels. To overcome this problem, the Cilacap State Polytechnic carried out Community Service activities by conducting Focus Group Discussion (FGD) activities by inviting resource persons from business actors to discuss with Banjarwaru village craftsmen. The aim of this activity is that Banjarwaru village craftsmen can find solutions to increase the level of sales of their craft products. From the results of the FGD, it was found that steps that can be taken to increase sales levels are carrying out business legality, building networks with the government, consumers, and fellow business actors, and increasing promotions through digital platforms.

An analysis of the uncertainty value of measuring spur gear dimensions using a profile projector has been carried out. Dimensions of spur gears measured are pitch diameter, root diameter and outside diameter. The manufacture of 3 samples of spur gears was first made with a shape milling machine based on the initial technical data that had been determined. Then measurements were made with a profile projector measuring instrument for the three measuring dimensions, the best repeated measurement average was found in the root diameter measurement for the PJ01 sample of 32.4053 mm with a standard deviation of 0.0077 mm. The uncertainty method used is statistically and applies only to a series of observations. Determination of the uncertainty value is done by performing repeated measurements five times on the same sample. This method refers to ISO GUM with type A evaluation. The uncertainty value obtained for the best measurement is 0.0034 mm with an expanded uncertainty of 0.0068 mm with a 95% confidence level.

Ampas jahe merupakan limbah industri jamu, minuman kesehatan ataupun jahe instan.Ampas jahe masih mengandung minyak yang dapat di ekstrak untuk mendapatkan oleoresin. Penelitian ini bertujuan untuk mengetahui rasio n-heksan-etanol terbaik terhadap rendemen dan karakteristik fisik dan kimia oleoresin ampas jahe (Zingiber majus Rumph) varietas emprit. Ampas jahe di ekstrak dengan cara maserasi menggunakan rasio pelarut n-heksan:etanol. Metode penelitian menggunakan Rancangan Acak Lengkap (RAL) dengan satu faktor yaitu rasio n-heksan-etanol. Perlakuan dalam penelitian berpengaruh nyata terhadap karakteristik oleoresin jahe emprit. Perlakuan terbaik yaitu pada perlakuan kedua (P2) maserasi dengan pelarut etanol, menghasilkan rendemen 1,86 ± 0,22, total fenolik 0,433 ± 0,00 g-GAE/100 g- Ekstrak, indeks bias 1,5345 ± 0,0007, dan aktivitas antioksidan 90,57 ± 0,58%.