Project-Based Learning: Analysis of the Otto Robot Commercialization in Terms of Business Aspect, Costing, and Operating Budget

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Introduction
The development of advanced businesses and economies has very strong competitiveness resulting in the emergence of various types of industries, namely industries that are both national companies and multinational companies that continue to increase and increase in complexity.Business actors are needed for business growth or the business world because every company must succeed effectively and efficiently in managing its potential to compete in the market.
A detailed budget for the company's future operations must be prepared, and this is done using historical data that has been adjusted for future circumstances.One of the most important sources of data for examining a company's strategy is cost.Effective cost control is one approach to calculating production costs.Cost management is needed in every job so that the activities carried out can be evaluated in accordance with what was previously planned.
BRAIL (Barelang Robotics and Artificial Intelligence Lab) has several business activities, namely Barelang Roboschool and External Projects.Barelang Roboschool is a training robot that aims to teach the basics of robotics from elementary school (SD) to high school (SMA).Roboschool activities have been carried out in several schools in the previous year, where which product taught is Robot Otto.However, in practice, this activity is considered to still require improvement in terms of planning and implementation.
Apart from not having good business process planning, Roboschool is also constrained in the field of financing and accounting which still uses traditional cost accounting where traditional costing only takes into account production costs into the cost of production.It is hoped that all RoboSchool activities can be attended by all groups at an affordable price.Therefore, an accurate calculation is needed and adjusted to the intended market share, so that BRAIL goal of educating all people can be achieved.
The traditional costing approach is considered an inaccurate application for calculating manufacturing costs because it has deficiencies in manufacturing processes that provide distorted cost information.This cost allocation error results in distortion, which then affects costing, decision-making, planning, and control.These distortions also result in undercoats or overcoats in the product.Based on the background and problem analysis at BRAIL Polibatam, the researcher is interested in researching with the theme "Project-Based Learning: Analysis of the Otto Robot Commercialization in terms of Business Aspect, Costing, and Operating Budget "

Project-Based Learning (PBL)
Project-based learning is a teaching method that can motivate students to work together actively in solving problems and building the main points of their assignments or project.Students are taught to analyze problems, then investigate, collect data, interpret, and evaluate when working on projects related to the challenges, they have learned using this paradigm (Kanza et al., 2020).The use of project-based learning can improve critical and analytical thinking, independence, responsibility, and creativity in students.And the use of this method adapts to the subject matter and the stage of student development (Fahrezi et al., 2020).

Standard Cost
Standard cost is an important instrument for evaluating the application of established regulations.The adoption of standard cost gives management direction on how much it should cost to complete a particular task, making it possible to minimize costs by improving production processes, selecting labor, and other actions (Lalamentik et al., 2022).Standard costs are very important in keeping production activities under control, but they also help the company in planning production costs related to increasing profits to achieve the best results (Fitri, 2019).

Budgeting Cost
Budgeting costs are costs incurred in managing finance to identify significant revenue and expense and assist in planning and decision-making (Romenda & Ningsih, 2020).Budgets provide guide companies regarding the selection of investment sources and funds to be used, limiting the amount of money that can be raised and spent.With this, it makes it easier for companies to use the budget to determine the desired profit level (Lius et al., 2019).

Porter's Five Forces
Porter's five forces are an analytical approach used by businesses to assess their situation and choose the best course of action.These forces are industry competitors, possible new entrants, threats from alternative products, and threats to power (Jaya & Yuliarmi, 2019).Porter's five forces categorize factors affecting markets and industries into five categories: supplier power, buyer power, competition between comparable businesses, the threat of substitute products, and the threat of new entrants (Wellner & Lakotta, 2020).

SWOT Analysis
SWOT analysis is a planning strategy for assessing aspects that affect an organization's ability to achieve its goals and includes strengths, weaknesses, opportunities, and threats, whether these goals are short-term or long-term (Bina et al., 2019).With the application of SWOT analysis, a business owner will more easily measure resources, weaknesses, market prospects, and external threats (Kusmiarti, 2020).

Methods
This research was conducted at BRAIL (Barelang Robotics and Artificial Intelligence Lab) Batam State Polytechnic.This study uses a qualitative method with a project-based learning approach based on primary and secondary data.Primary data was obtained from direct interviews with the Robot Education Team at BRAIL The research location, namely observing the process of making the Otto Robot from the initial stages of product assembly to the finished product and carrying out costing and operating budget calculations.In analyzing the data, this study uses a qualitative descriptive method that explains the conditions that occur in the field.To get the results of the analysis, the steps that must be taken by the researcher: 1. Retrieving raw material data for Robot Otto 2. Retrieving documents in the form of consumable goods of Robot Otto excel data 3. Compile a list of questions and conduct direct interviews.4. Processing interview results

Perform calculations of Costing and
Operating Budget 6.The research results of the analysis of the commercialization of the Robot Otto in terms of business, Costing, and Operating Budget Aspects 7. Provide suggestions on the results of the analysis

Results and Discussion
Based on the information obtained from the BRAIL Educational Robot Team, Batam State Polytechnic researchers have made calculations of Standard Costing, Operating Budget and analysis from a business perspective which aims to determine the cost of production of the Otto Robot and as a basis for evaluating performance.The calculation and analysis results are as follows:

A. Standard Costing 1. Direct Material Robot Otto
The following is the Actual Direct Material Cost for making the Robot Otto.Based on the table, it shows that the total raw material used to produce the Otto Robot is Rp 257.973.

Overhead Cost
The following is an identification of activities that use Overhead costs, as well as the tools used.BRAIL uses the electricity tariff group of 1.300-5.600VA and above, so the basic electricity tariff that must be paid is Rp 1.468 per KWH.The way to calculate it is to first find out how much electricity is consumed by multiplying the time used by the watts of the device.After that, change it to KWH by multiplying it by 1000.So that you get the electricity tariff that must be paid is Rp 4.064 per unit.

Cost Production
The results of the calculation of Total Production per unit of Robot Otto are as follows: It can be concluded that the Cost of Production of Otto Robot is Rp 303.389 or Rp304.000.

Cost History Robot Otto
The following is a Cost History Robot Otto for 5 months if Roboschool produces 15 unit each month:

Cost Prediction Robot Otto
The following is a Cost Prediction Robot Otto for 5 months if Roboschool produces 15 units each month:

Standard Cost Sheet Robot Otto
The following is the Standard Cost Sheet for Robot Otto in producing each unit: Table 9.The following is the Sales Budget Robot Otto, which produces 15 units of robots every month for 5 months, with a selling price per unit of Rp 600.000

Production Budget (Schedule 2)
The following is Otto's Robot Production Budget which produces 15 units of robot every month for 5 month and if every month there is no Desire Ending Inventory.

Direct Material Purchase Budget (Schedule 3)
The following is the Direct Material Purchase Budget for Robot Otto with a total cost per unit of Rp 257.937 and a total monthly purchase cost of Rp 3.869.055

Direct Labor Budget (Schedule 4)
The following is Robot Otto Direct Labor Budget of 15 units per month for 5 months, which uses Direct Labor for 1.5 hours for each robot with Direct Labor Cost every hour being Rp 23.786.

Overhead Budget (Schedule 5)
The following is Robot Overhead Budget which consists of Electrical Depreciation as Variable Overhead Machine Depreciation as Fixed Overhead.

Suggestion
In implementing Project-Based Learning at BRAIL Batam State Polytechnic, researchers focused on conducting research for one of the robots, Robot Otto.During the PBL, there were no big problems, it's just that BRAIL had not yet determined the exact raw materials used in making the robot in question.Because several revisions were made to raw materials, which resulted in the calculation process being hampered.However, the search for raw materials is assisted by researchers in finding the best price, resulting in minimal inefficient use of funds.Apart from that, the design of the robot was also changed several times, initially using legs was replaced with using wheels, so we had to wait again for the redesign process and readjust how much raw material was used in the new design.In determining the raw material, it was also changed several times, something was added or subtracted because it was adjusted to the design of the new robot model and adapted to the desired function of the robot.
In the discussion above, the author can provide advice to Barelang Roboschool BRAIL Batam State Polytechnic to immediately determine the exact raw materials for producing Otto Robots and other types of robots, so that you can also be sure of what the cost of production of these robots is.In addition, also determine members who are specifically focused on and responsible for Roboschool so that Roboschool activities can run immediately with a clear system.

Table 1 .
Table of Actual Direct Materials of Robot Otto

Table 2 .
Reference for Calculation of Direct Labor

Table 3 .
Direct Labor Robot Otto Cost Calculation per Unit Based on the table data above, shows that the Labor Cost per unit is obtained from the Time (Hour) used, multiplied by the Cost per Hour, resulting in Rp 35.679 Direct Labor Cost per unit.

Table 4 .
Calculation of Electrical Robot Otto Wheel Costs per Unit

Table 5 .
Calculation of Depreciation of Otto Robot Manufacturing Equipment according to Activity (Source: Processed byResearchers, 2022)

Table 6 .
Total Cost of Product Robot Otto per Unit (Source: Processed byResearchers, 2022)

Table 7 .
Table of Cost History Robot Otto

Table 8 .
Table of Cost Prediction Robot Otto (Source: Processed byResearchers, 2022) Table of Cost Prediction Robot Otto

Table 16 .
Cost of Goods Sold Budget (Schedule 7)

Table 19 .
Porter's Five Forces Analysis Barelang RoboSchool is located in an area that supports the industrial era 4.0 pricing main product of robots produced.Based on the results of Porter's Five Forces analysis and SWOT analysis that have been made by the author, BRAIL Batam State Polytechnic can determine business conditions and can implement strategies that are appropriate to the conditions, by implementing appropriate strategies, BRAIL Batam State Polytechnic can achieve its goal of educating all circles regarding robotics as well as conducting robot training.