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Kesatuan Hidrologis Gambut (KHG) or Peat Hydrological Unit is a land which consist of incomplete soil decomposition of aquatic vegetation that is inundated with anaerobic conditions. Peatlands in Indonesia have common problem, which is adequacy of water availability (water balance) throughout the year and fire risk. This condition makes the holding of studies to ensure this. In this research, study uses secondary data of Peatlands, Pulang Pisau regency, Central of Kalimantan. This research will be modeling groundwater level using unconfined steady aquifer with finite difference method by Qgis Freewat. Then, if possible, the model will be calibrated by direct sampling at some point in the field, so the next will be modeling by comparison results of water level model with water level existing that up to 40 cm in accordance with Government Regulation no. 57 of 2016 on amendment to Government Regulation No. 71 of 2014 on the Protection and Management of Peat Ecosystems. From this research is expected to give some of benefits as follow: 1). Estimating water balance for Palawija Plants in KHG Pulang Pisau, 2). Modeling groundwater level for canal as one of the optimal water management efforts so that peatlands are not too dry and not too wet, so the risk of forest fires can be minimized.

This research was conducted in PD. Al-Iman, a business engaged in the production of peciand located in Kp. Ciranyang, Ds. Mekarjaya, Kec. Bayongbong Garut. This study aims to analyzehow the calculation of cost of production is applied. The calculation of the cost of production is usingthe full costing method and the costing variable of the difference between the two methods calculation,and for the determination of the selling price the method used in this research is the cost plus price(cost plus pricing method). The results showed that there are differences in the calculation of cost ofgoods sold and selling price based on the method of full costing and variable costing method.Calculation using full costing method resulted in higher selling price compared to variable costingmethod. So, should be in calculating the cost of production as the basis of determining the sellingprice using the full costing method, so that the resulting sale price is precise and accurate.

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