Abstrak─Penelitian ini bertujuan untuk mengetahui (1) persentase biaya bahan baku, terhadap harga pokok produksi pada PT. Maju Tambak Sumur (2) persentase Biaya tenaga kerja terhadap harga pokok produksi pada PT. Maju Tambak Sumur(3) persentase biaya overhead pabrik terhadap harga pokok produksi pada PT. Maju Tambak Sumur dan (4) Seberapa besar jumlah rasio (persentase) biaya bersama terhadap harga pokok produksi pada PT. Maju Tambak Sumur. Penelitian ini dilaksanakan pada PT. Maju Tambak Sumur, Way urang kalinda lampung Selatan Data dikumpulkan dengan metode wawancara dan dokumntasi. Dan selanjutnya dianalisis dengan analisis deskriptif. Hasil penelitian menunjukan bahwa Pada PT. Maju Tambak Sumur Besar biaya bahan baku memberikan persentasenya terhadap harga pokok produksi selama tahun 2014 sebesar 41,09%. (2) Biaya tenaga kerja pada PT. Maju Tambak Sumur terlihat persentasenya sebesar 14,50%. (3) Biaya Overhead Pabrik pada PT. maju Tambak Sumur memberikan persentase terhadap harga pokok produksi sebesar 44,41%. Dan (4) Jumlah rasio (persentase) biaya bersama terhadap harga pokok produksipada PT. Maju Tambak Sumur sebesar 13,30%.

The research aimed to examining the factors determinant entrepreneurial learning students in higher education Lampung province Indonesia. The study was conducted with a sample of 225 respondents from several private universities in Lampung Province. Indonesia. The survey was conducted with a questionnaire online from December 2020 until February 2021. Data were processed using smart Pls 3.2.4. The data analysis showed that entrepreneurship learning has a positive affect on entrepreneurial intention, creativity is significantly influenced by achievement motivation and attitude We also find this research contributes additional reference to student mindset entrepreneurship effect on entrepreneur intention, conceptual framework theories for lecturer. As the preliminary study, this study result would be beneficial for future research.

This study aims to examine the determinants of entrepreneurial learning that depend on entrepreneurial intentions in college students in Lampung, Indonesia. The survey was born with an online questionnaire from June until July 2021. Data were processed using SmartPLS 3.2.7. The data analysis found significant direct and indirect effects. The constructing indicators can predict latent variables with a recommended value of more than 0.7. We also found that this research contributes additional conceptual framework theories for lecturers teaching entrepreneurship learning and decision-makers in universities to focus more on developing entrepreneurship education curricula.

The study aims at investigating entrepreneurship learning in universities regarding the effect of achievement motivation and creativity on student entrepreneurial intention mediated by online social networks. This study is quantitative research. Data were collected data from 290 online respondents who were students from various private universities in Lampung, South Sumatera and Bangka Belitung provinces in Indonesia. This study using random sampling, and research questionnaires were collected online. The data were analyzed using the structural equation model Smart Pls 3.2.7. This study investigated seven research’hypothesis. The result of the research shows that achievement motivation and creativity have a significant effect on entrepreneurial interest. Itindicates that online social networking can mediate the relationship between achievement motivation and creativity on entrepreneurial interest as well. The findings of this study also contribute to the conceptual framework for lecturers in entrepreneurship learning to increase student entrepreneurship intention. It is recommended to compare the entrepreneurial intention model among state universities as a comparative study to understand how to build entrepreneurial interest in universities as a contribution to create young entrepreneurs.