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 development of a potential sector cannot be separated from the relationship between stakeholders and economic actors in the region. Because, in essence, the development of potential sectors is carried out by village communities who work together with policy makers at both the village and district levels to provide guidance, direction, coaching and supervision to the community so that they can help in efforts to raise the community's standard of living (Fatmawati et al., 2020).
 

Suminagashi is a technique for decorating fabric or paper by dropping ink or paint onto the surface of water or a water-gelmixture, then placing the fabric or paper on the liquid so that the color is absorbed. The study aims to examine the effect of increasing water volume in acrilylic paint on the color quality of the suminagashi technique appiled too polyester scraves, specifially in terms of color sharpness and color absorption. Additionally, it investigates the variations in color outcomes across different water-to-point ratios. An experimental method was employed using three paint-to-water ratios 1:1, 1:2, and 1:3. Color quality was evaluated through observations by 30 respondents and analyzed using the Kruskal-Wallis H test with SPSS version 30. The result indicate that the volume of water in the acrylic paint mixture significantly influences color quality. The 1:1 ratio produced the higest color sharpness, while the 1:3 ratio showed the best color absroption. Distinct color differences were observed among the scarves produced with each ratio.

The rapid growth of RT/RW Net-based internet services among the community has driven the need for an integrated, efficient, and easy-to-use billing system. The self-help RT/RW Net model often faces challenges in terms of administrative management, especially related to customer recording, billing, and financial reporting which are still done manually. Common problems faced by partners are payment systems that have not been digitized and minimal transparency in data collection and tracking of customer transactions. The purpose of this activity is to design and implement a web-based billing application built using the Laravel framework. This application is designed to facilitate the process of managing customer bills, monitoring internet service usage, and preparing financial reports automatically and in a structured manner. The method of implementing the activity includes the system design stage, training partners in using the application, and assistance in direct implementation in the RT/RW Net operational environment. The results of the activity show that the developed system has succeeded in automating most of the billing process and increasing the efficiency of administrative management by up to 80%. In addition, this system also has a positive impact on increasing transparency and accuracy of customer data. Suggestions for further development include the addition of automatic payment features through integration with payment gateways, as well as improving the user interface to make it more responsive and user-friendly.

The rapid advancement of information technology demands that the younger generation possess adequate digital literacy from an early age. This study aims to evaluate the effectiveness of a community service activity focused on educating junior high school students at SMP Ma’arif NU 1 Purwokerto about computer systems and computer networks. The research employed a descriptive qualitative approach with data collection techniques including observation, semi-structured interviews, documentation, as well as pre-tests and post-tests. The activity involved students from classes 9A, 9B, and 9C, who participated in interactive learning sessions covering basic materials on computer systems, computer networks, and digital safety. The results indicate an increase in students' understanding of information technology concepts, as reflected by improved comprehension scores and positive responses toward the program. Students demonstrated high enthusiasm, actively engaged in discussions, and were able to explain the material presented. These findings suggest that an educational approach based on hands-on practice is effective in enhancing digital literacy among students. The implication of this activity highlights the importance of continuous technology education at the basic education level to prepare the younger generation for the challenges of the digital era and to encourage their active contribution to a technology-based society.

Adoption of melon (Cucumis Melo L.) cultivation innovation plays an important role in increasing productivity and efficiency. This study discusses the application of innovation adoption in melon plants with greenhouse technology, hydroponics, modern irrigation technology, post-harvest processing mechanisms for breeding. This literature review uses the Systematic Literature Review (SLR) method to compare National Journals and International Journals that are relevant to Innovation Adoption. The use of the Internet of Things (IoT) allows automatic monitoring of environmental conditions. Technology in melon cultivation has a significant impact on agricultural productivity and efficiency. In the hydroponic system of soilless cultivation in limited land conditions, each innovation has challenges in its implementation, such as high investment costs, the need for training for farmers, and limited access to certain technologies
 

Accurate sales forecasting is essential for stakeholders to make strategic decisions. This study aims to compare the performance of two deep learning models, namely Long Short-Term Memory (LSTM) and Convolutional Neural Network (CNN), in forecasting domestic motorcycle sales produced by AISI member manufacturers. The forecast is based on historical data from January 2021 to December 2024. The model was trained using time series data and the forecasting results for the period January to March 2025 were evaluated using the metrics Mean Absolute Error (MAE), Mean Squared Error (MSE), Root Mean Squared Error (RMSE), and Mean Absolute Percentage Error (MAPE). The results show that the LSTM model produces lower MAE and MAPE values than CNN, which shows its superiority in providing more accurate and consistent predictions. On the other hand, the CNN model has lower RMSE and MSE values, thus being able to reduce large prediction errors. By comparing the results of LSTM, CNN, and actual data forecasting, the LSTM model is more suitable for forecasting motorcycle sales in Indonesia

Smoke hazards can result in poisoning of harmful gases produced by the welding process. So it is expected that in order to maintain air cleanliness in the welding workshop by installing an exhaust gas channel from welding, the purpose of this research is to analyse the flow of exhaust gas through simulation of fluid flow velocity (welding smoke) in the design of exhaust gas installation in the welding workshop using CFD or Computational Fluid Dynamics method. CFD simulation can predict in detail the movement of wind (moving fluid) in the welding fume exhaust duct. CFD simulation is carried out through three stages, namely pre-processing, solving, and post-processing. This CFD uses the Solidworks (Flow Simulation) application programme. It was found that the installation of a welding fume exhaust duct with an output capacity of 39 m³ per minute showed a significant increase in airflow velocity. The first simulation results at the exhaust fan (welding booth) showed a maximum velocity value of 13.14 m/s and an average velocity of 10.55 m/s, the Reynold's number was 84567.11. In the second simulation, with the axial fan (Fan stationary) at 2600 RPM and pipe diameter 127 mm, better results were obtained, namely minimum velocity of 12.88 m/s, average velocity 13.94 m/s, maximum velocity 14.53 m/s and Reynold's number 111512.74. So the simulation results show an improvement in the performance of the ventilation system, where the airflow velocity is quite good, which ensures the efficiency of the ventilation system.

This study aims to develop an accurate predictive model for identifying students at risk of academic dropout using Decision Tree and Random Forest algorithms. The research utilizes a publicly available dataset sourced from Kaggle, which includes academic and demographic features such as GPA, attendance, credit load, financial aid status, and exam scores. The methodology involves several stages: data collection, preprocessing (handling missing values, encoding categorical variables, and feature scaling), model training, and evaluation using performance metrics such as Accuracy, Precision, Recall, F1-Score, and Confusion Matrix. Results show that the Random Forest algorithm outperforms Decision Tree in terms of accuracy and robustness, with notable feature importance on math, reading, and writing scores. The findings highlight the potential of machine learning in early detection of dropout risks and provide actionable insights for academic institutions to design timely interventions. This research contributes to the growing field of educational data mining and supports data-driven decision-making processes in higher education management.

Telkomsel has introduced 5G technology in Padang City, evaluated through drive tests using G-Nettrack Pro software to measure Reference Signal Received Power (RSRP) and Signal to Interference plus Noise Ratio (SINR). The tests revealed RSRP values ranging from -44 dBm to -100 dBm and SINR values between -12 dB and 26 dB. While high RSRP does not always guarantee high throughput, higher SINR consistently improves throughput, with the highest throughput reaching 153,053 kbps at SINR levels between 10 and 30 dB. Modulation and Carrier Aggregation (CA) also play a significant role, with 64-QAM modulation combined with CA achieving throughput up to 31,500 kbps, compared to 6,300 kbps without CA. Although CA bandwidth decreased from 100 MHz to 50 MHz, throughput remains higher compared to 20 MHz bandwidth without CA. CA proves highly effective in enhancing throughput through larger bandwidth and more efficient modulation. Additional factors such as handover, interference, and physical and weather conditions also impact network performance. Overall, Telkomsel’s 5G network in Padang City meets the company’s Key Performance Indicators (KPI), despite some areas with suboptimal signal quality.