This research was conducted at Krisna Karya Mulya UKM in Panarung Palangka Raya City, the purpose of this study was to find out the method of calculating the cost of tofu production at Krisna Karya Mulya UKM in Palangka Raya. This research uses quantitative methods. The results showed that the use of the variable costing method in Krisna Karya Mulya UKM turned out to be cheaper or significant compared to using the full costing method because in the variable costing method a profit calculation was greater than the value. Meanwhile, the results of tofu production calculation in UKM Krisna Karya Mulya if using the full costing method will be greater or experience a significant increase when compared to the calculation of the variable costing method. This means that the use of variable costing methods in tofu production businesses in Krisna Karya Mulya SMEs is not appropriate because in the variable costing method the amount of overhead depreciation costs is not counted, so there are costs that should appear in the production process but become unidentified.

One of the problems of SME is the low motivation to collaborate; the lack of research on exploring the motivation to collaborate is an issue that needs to be focused on solving. Objectives. This research aims to explore the level and type of motivation that influences SME's interest in collaborating to provide new insights for SME managers to apply appropriate treatment in developing collaborative activities. This study analyses six octalysis core drives that affect user interest in the use of SME collaboration gamification applications involving 293 SME respondents in the East Java Province. The research method is descriptive and quantitative, using Smart PLS, with a path analysis and analysis model. This study formulates six hypotheses to determine the effect of six core drives on using the collaborative gamification system. The results showed that the four constructs had a p-value less than 0.05 and a T-Statistic value greater than 1.96, while the other two constructs produced the opposite value. This finding reveals that four core drives (Epic Meaning, Development, Social Influence, and Avoidance) affect user interest in using collaborative gamification applications. In contrast, two core drives (Ownership and Unpredictable) do not affect it. The implication of this study is a recommendation for developers of collaboration-gamification systems to consider the results of this hypothesis, especially the role of core-drive catalysis as a reference in revising or developing collaborative gamification systems. Future work could apply the TAM model to analyze the technology acceptance rate of this system.

Ekonomi kreatif di era digital saat ini semakin berkembang, selain menawarkan peluang, namun juga memunculkan persaingan, misalnya dalam dunia kuliner yang memberikan tantangan tersendiri bagi Kota Palangka Raya yaitu bagaimana mengangkat dan mengembangkan kuliner khas daerah di tengah maraknya kuliner modern. Tujuan penelitian ini adalah untuk menganalisis dan mengetahui pengembangan ekonomi kreatif di Kota Palangka Raya khususnya pada sektor kuliner oleh-oleh khas Suku Dayak Kalimantan Tengah. Jenis penelitian ini adalah penelitian kualitatif yang dianalisis menggunakan metode deskriptif.  Teknik pengumpulan data yang dilakukan dalam penelitian yaitu dihimpun dari observasi, wawancara mendalam, studi literatur dan dokumentasi, kemudian dilakukan teknik analisis data yang dikembangkan oleh Miles, Huberman dan Saldana menggunakan empat alur kegiatan dalam analisis data yaitu, pengumpulan data, kondensasi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menemukan bahwa pengembangan ekonomi kreatif oleh-oleh kuliner khas Kalimantan Tengah di MEFs Food & Snacks berjalan dengan baik dan berpotensi unggul di tengah persaingan yang ketat terutama dengan kuliner modern. Selain itu, hal ini berimplikasi pada perilaku ekonomi produsen yaitu semakin termotivasi untuk mengeksplor makanan khas Kalimantan Tengah yang dapat di angkat dan diperkenalkan ke luar daerah.Kata kunci: Ekonomi kreatif, Kearifan Lokal, Kuliner Suku Dayak

Employee performance basically has a big influence on the company's contribution in terms of the quality of service provided to consumers. Employee performance is one of the main assets that must be owned by the company, especially the hotel business where the aim is to measure customer satisfaction. Quality performance will create comfort and satisfaction for consumers. But the fact is that often the problem in the field is the opposite. This study aims to analyze the influence of employee performance on customer satisfaction at Hotel Setia Puruk Cahu Murung Raya. The type and research approach used is quantitative research, with data collection techniques through: Observation, Interview, and Questionnaire/Questionnaire. Data analysis techniques: Simple Linear Regression Test, Hypothesis Test (t test) and Determination Test (R Square test). From the results of the analysis that the researchers did, it can be concluded that the variable "Employee Performance (Y) has a positive influence on the variable "Consumer Satisfaction" (X) where in a simple linear regression test it is found that every additional unit of Employee Performance Variable will increase satisfaction. Consumers are 0.441 or 44.1%, and the t test shows that the influence of employee performance on customer satisfaction at Hotel Setia Puruk Cahu Murung Raya is very significant where the significant value is 0.001 which means Ho is rejected and Ha is accepted, then the influence of employee performance is also classified as high on consumer satisfaction, which is equal to 0.614 or 61.4%.

Penelitian ini menggunakan penelitian kualitatif. Sedangkan jenis penelitian yang digunakan adalah metode deskriptif. Lokasi penelitian berada di jalan Yos. Sudarso No. 75 Palangka Raya (Samping Hypermart). Metode deskriptif yaitu peneliti yang dimaksudkan untuk mengumpulkan informasi mengenai suatu gejala yang ada. Subjek penelitiannya adalah bagian pemasaran pada PT. Cell Com yaitu bapak Nopan Juhran. Pengumpulan data dilakukan dengan cara observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa strategi pemasaran yang tepat untuk memasarkan produk pada PT. Cell Com Palangka Raya yaitu tetap mempertahan-kan sistem bauran pemasaran 7P yaitu (produk, harga, tempat, promosi, orang, bukti fisik, dan proses). Yaitu dengan memasarkan produk alat elektronik dengan memiliki banyak variasi dan kualitas yang bagus agar sesuai dengan keinginan konsumen dan selalu memberikan kemudahan dalam pembelian produk. Berdasarkan matrik SWOT maka dapat disimpulkan beberapa pengembangan strategi yaitu strategi SO: membuat potongan harga apabila konsumen bisa melunasi dari jangka waktu yang telah ditentukan, menambah koleksi produk dari barang yang ditawarkan; strategi WO yaitu melakukan promosi yang tidak memakan waktu terlalu banyak dan meningkatkan kualitas barang; strategi ST berupa harga harus bersaing dengan pesaing dan menjaga pelayanan yang baik terhadap calon pembeli; strategi WT melakukan promosi besar-besaran baik dalam kota maupun luar kota.