Occupation Health and Safety (OHS) has a purpose to ensure a safe and healthy work environment. Occupation health and safety must be apllied by an industry that have potential hazards arising from the production process carried out. The potential hazards include work accident such as explosion, fire, pollution, and disease. The technological development brought us to the next level of invention. One of the invention that found in 21st century is Augmented Reality. Augmented Reality is an revolutionaty invention which combines virtual object into reality environment. Augmented Reality widely used as a learning media, promotional tools, and for some special purpose. Augmented Reality can be use in desktop, mobile device, and wearable technology. The purpose of this research is to build Occupational Health and Safety learning media based on Augmented Reality. The learning media will be made mobile based with android devices. The method of software development using the waterfall method. The output of this research is marker card that can display objects in the form of images about Occupation Health and Safety. Images will reveal if card scanned using android mobile device that has the Augmented Reality application installed.

Since the COVID-19 outbreak hits Indonesia in early March 2020, the government issued a policy that all students, from early childhood to university levels, conduct distance learning processes (from their homes). This is also done by the teachers in KB & TK Amal Insani. Distance learning is delivered by the teacher, one of which is by making simple learning videos made using cellphones. Based on the results of interviews with KB & TK Amal Insani leaders, distance learning carried out by teachers is evaluated every 2 months. A total of 77.2% stated that the learning videos made by the teacher helped children's learning activities at home. From the results of this evaluation, there are inputs from parents who want the learning videos to be made even more interesting so that they can increase children's enthusiasm for learning. The method of implementing this activity is by demonstration (providing examples and how to make learning videos) and mentoring. The target of this training activity is the teachers in KB & TK Amal Insani. The results obtained from this training activity are activity reports, training modules, and scientific articles.

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<p><strong><em>Abstract.</em></strong> <em>Cost of Production (HPP) is an important element to assess the success (performance) of a trading or manufacturing company. Especially in determining the selling price and calculating the profit and loss of each product. Based on observations and interviews with “KREES” Banana Chips and Cheese Stick SME Owners, it is known that there are difficulties in recognizing what cost components must be calculated, thus causing difficulties in determining the optimal selling price to increase profits. The purpose of carrying out PKM activities is to provide assistance in calculating the Cost of Production (HPP) for UKM Banana Chips and Cheese Sticks "KREES".The method used in this dedication is in the form of face-to-face in delivering material, debriefing and discussing the calculation of the cost of production. The result of this mentoring and training is that partners understand enough about the material provided. So far, partners have indirectly carried out simple calculations in determining the cost of production so that the material provided is easily accepted. The impact of this service is an increase in partners' knowledge of the cost components for calculating the cost of production. Partners are helped by the report format for calculating the cost of production made by servants. This format assists partners in detailing the cost components used in calculating the cost of production. Another impact is that the financial records are more orderly and neat so as to increase the accuracy of calculating the cost of production.</em><em></em></p><p> </p><p><strong>Abstrak.</strong> Harga Pokok Produksi (HPP) merupakan elemen penting untuk menilai keberhasilan (performance) dari perusahaan dagang maupun manufaktur. Terutama dalam penetuan harga jual dan menghitung laba rugi dari setiap produk. Berdasarkan pengamatan dan wawancara dengan Pemilik UKM Keripik Pisang dan Stick Keju “KREESS”, diketahui adanya kesulitan untuk mengenali komponen biaya apa saja yang harus dihitung, sehingga menyebabkan kesulitan dalam menentukan harga jual yang optimal untuk meningkatkan keuntungan. Tujuan dilakukannya kegiatan PKM adalah untuk memberikan pendampingan dalam menghitung Harga Pokok Produksi (HPP) pada UKM Keripik Pisang dan Stick Keju “KREESS”. Metode yang digunakan dalam pengabdian ini adalah dalam bentuk tatap muka dalam penyampaian materi, tanya jawab serta pembahasan perhitungan harga pokok produksi. Hasil dari pendampingan dan pelatihan ini yaitu mitra cukup paham akan materi yang diberikan. Selama ini mitra secara tidak langsung sudah melakukan perhitungan sederhana dalam menetapkan harga pokok produksi sehingga materi yang diberikan mudah diterima. Dampak pengabdian ini adalah peningkatan pengetahuan mitra tentang komponen biaya untuk perhitungan harga pokok produksi. Mitra terbantu dengan format laporan perhitungan harga pokok produksi yang dibuatkan oleh pengabdi. Format ini membantu mitra dalam merinci komponen biaya yang digunakan dalam perhitungan harga pokok produksi. Dampak lainnya yaitu pencatatan keuangan semakin teratur dan rapi sehingga meningkatkan akurasi HPP.</p><div id="gtx-trans" style="position: absolute; left: 439px; top: 513.667px;"> </div>

Tata letak fasilitas merupakan salah satu hal yang menunjang kelancaran kerja suatu perusahaan. Tata letak fasilitas yang baik dapat memperlancar proses produksi dan mencegah terjadinya kecelakaan kerja. Berdasarkan pengamatan yang dilakukan peneliti di lapangan, tata letak proses produksi masih kurang teratur dan kurang rapi. Hal ini dapat menghambat proses produksi dan dapat menimbulkan kecelakaan kerja. Tujuan dari penelitian ini adalah untuk menganalisis tata letak fasilitas produksi UKM Logam sehingga menghasilkan usulan rancangan tata letak fasilitas produksi. Diharapkan usulan tata letak produksi dapat menjadi pertimbangan pemilik usaha untuk meningkatkan kinerja perusahaan. Tahapan metode penelitian ini terdiri dari pengumpulan data; pengolahan data (identifikasi bahan dan alat produksi, menyusun alur proses produksi, menyusun layout awal produksi, merancang layout usulan produksi); dan analisis. Hasil dari penelitian ini adalah usulan tata letak berdasarkan aliran proses dan Activity Relationship Chart (ARC). Rancangan tata letak usulan yang dibuat oleh peneliti yaitu dengan melakukan perubahan tempat menaruh hasil cetakan di antara alat cetakan 1 dan 2. Kelebihan layout usulan yaitu aliran produksi lebih teratur dan rapi sehingga dapat mencegah terjadinya kecelakaan kerja. Selain itu, jarak antar departemen yang berhubungan saling berdekatan sehingga mempermudah pekerjaan.