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Analysis of Calculation of Cost of Production Using the Full Costing Method Ulum, Bustanul; Maulidayanti, Diah Wulan; Rusdiyanto, Rusdiyanto
Indonesian Journal of Social Science Research Vol. 5 No. 1 (2024): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.05.01.11

Abstract

The goal of the study is to investigate and demonstrate that, for Micro, Small, and Medium-Sized Businesses, applying the complete costing method for calculating manufacturing costs results in a more accurate computation. This study is crucial for entrepreneurs since it helps them determine the precise cost of manufacturing things and determines how much profit they should make. This study employs qualitative descriptive methods. The results of this study's comprehensive costing technique calculation of manufacturing costs for commodities are more accurate for use in micro, small, and medium-sized enterprises.
Edukasi Pengelolaan Sampah Plastik Berbasis PAR di Dusun Krasak: Intervensi Tiga Level Menuju Desa Berkelanjutan Hakim, Faisol; Ulum, M. Bustanul; Fauzi, Muhammad Fikri
Al Mu'azarah: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2026): March
Publisher : Universitas Islam Internasional Darullughah Wadda'wah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38073/almuazarah.v3i2.4826

Abstract

Plastic waste management in rural areas remains an unsystematic environmental challenge in Indonesia. Krasak Hamlet, Pancakarya Village, Ajung District, Jember Regency faces a waste emergency: no adequate disposal site, no village regulation, and low community awareness. This research-based community service (PkM-BR) applies Participatory Action Research (PAR) integrated with a three-level intervention framework—individual, community, and institutional. Activities involved ±80 residents across four cyclical stages. Results: 83.3% of FGD participants understood the sanitation–stunting correlation; 80% committed to waste sorting by day 7; five critical waste sites were fully cleaned; and the village head issued a written commitment to allocate Village Fund resources for waste facilities and draft a Village Regulation. This programme contributes to SDGs Goal 11 and Goal 3.