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Husnul Khotimah; Farida Febriati

International Journal of Islamic and Economic Education 2025 International Forum of Researchers and Lecturers

Digital transformation in the Industry 4.0 era has accelerated changes in consumer behavior and intensified competition in online markets. Under heterogeneous and increasingly saturated conditions, mass-marketing approaches become less effective, making niche market strategies more relevant as a path to differentiation. This article aims to formulate a systematic framework for independently building a niche market in the digital era through a synthesis of academic literature and a practical social-media case. The study uses a conceptual literature review integrating niche marketing theory, niche success characteristics, and social media marketing dynamics. The review indicates that effective niche market development follows sequential stages: (1) identifying specific market needs/problems, (2) designing a relevant product/service solution, (3) sharpening the target into a clearly defined niche, (4) formulating a unique selling point (USP) and value proposition, (5) conducting small-scale validation through a portfolio/MVP, (6) executing social media marketing, (7) maintaining consistent content and digital branding, and (8) performing continuous adaptive evaluation. The @foodish_mks case reinforces that content consistency and social-media utilization act as key mechanisms linking digital marketing intensity to niche success. This article contributes a cross-sector niche-building roadmap aligned with algorithmic, community-based digital platforms, and proposes a testable hypothesis model (H1–H6) for future empirical validation.

Dadang Iskandar Mulyana; Nandang Sutisna; Tatinia Arda Rizqi Amalia; Muhamad Rafli Alfiansyah

International Journal of Applied Mathematics and Computing 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The rapid development of network infrastructure demands high Quality of Service (QoS), especially in Metro Ethernet networks widely utilized by telecommunication service providers. A primary challenge is efficient bandwidth management to ensure network stability and performance. This research aims to optimize bandwidth management by implementing the Y.1731 method based on Ethernet Operations, Administration, and Maintenance (OAM) on Raisecom devices. The methodology employed is a quantitative experimental approach based on technical simulation within an Professional Network Emulator Tool Lab (PNET Lab), where real-time network performance measurements are conducted using the ITU-T Y.1731 protocol for key parameters such as delay, jitter, and packet loss on Raisecom devices (represented by Cisco routers). The expected outcomes include increased efficiency in bandwidth utilization through more adaptive allocation, comprehensive and accurate real-time network performance monitoring capabilities, validation of OAM functions on Raisecom devices, improved Quality of Service (QoS) and better Service Level Agreement (SLA) attainment, and the provision of technical recommendations for network management. The implementation of Y.1731 is anticipated to quickly detect and respond to service degradation, thereby providing a strong basis for decision-making in network management and contributing to the enhancement of service quality in Metro Ethernet networks through optimization based on proactive monitoring.

Edi Usman; Ristiyanti Ahmadul Marunta; Andi Sri Wahyuni Nur; Hariyanti Hariyanti; Sudirman Asis +2 more

Jurnal Riset Rumpun Ilmu Tanaman 2025 Pusat riset dan Inovasi Nasional

This study aims to analyze the institutional effectiveness of Women Farmers Groups (Kelompok Wanita Tani/KWT) in enhancing members’ capacity and their role in agricultural enterprise development in Puulemo Village, Kolaka Regency. A descriptive qualitative approach was employed, with data collected through field observations, in-depth interviews with KWT leaders and members, and a review of relevant secondary data. Data were analyzed inductively through data reduction, data display, and thematic conclusion drawing.The findings indicate that the institutional effectiveness of the KWT is categorized as moderately effective, as reflected in a clear organizational structure, relatively high member participation, and the implementation of various capacity-building activities, including organic fertilizer production, horticultural cultivation, local food processing, and basic marketing practices. These activities have positively contributed to improving members’ knowledge, skills, and economic independence. However, institutional effectiveness has not been fully optimized due to limited post-training assistance, low digital literacy, and inadequate utilization of information technology for business development and product marketing.Furthermore, the KWT plays a strategic role in agricultural enterprise development through production activities, value-added processing, and local-scale marketing, which contribute to increasing household income. This study highlights the importance of strengthening institutional capacity, improving human resources, and optimizing the use of information technology and digital marketing to enhance the sustainability of KWT as a driver of rural women’s economic empowerment and local food security.

Kumara Efrianti; Amalia Wahyuni; Dewi Ariefahnoor; Lamsah Lamsah; Azahraty Azahraty

Jurnal Inovasi Sosial dan Pengabdian 2025 Lembaga Pengembangan Kinerja Dosen

This community service program was conducted in Manarap Baru Village, Banjar Regency, South Kalimantan, focusing on the utilization of rice husks as a planting medium to promote creative economic development. The background of this initiative stems from the local soil conditions, which are predominantly fill soil and swamp, making it less suitable for plant cultivation. Additionally, the community—especially housewives—faces limited knowledge and resources in processing agricultural waste into economically valuable products. The implementation methods included preliminary surveys, socialization, educational outreach, hands-on practice, and evaluation. The materials delivered covered the benefits of rice husks as planting media and compost, techniques for converting husks into charcoal, and business opportunities derived from processed husk products.The results of the program showed a significant improvement in participants' understanding of independent planting media and compost production, reduced reliance on commercial products, and the emergence of new business opportunities that support sustainable agriculture.

Divani Akbar; Alifiana, Alifiana; Febrianti Dian Kusuma Wardani; Lutfia Hapsari; Shahibah Yuliani

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to identify the types of products or creative works produced by Indonesia’s golden generation in the context of developing a talent-based creative economy in the digital era. A talent-based economy refers to an economic model that leverages individual skills, creativity, and innovation as the main capital for generating economic value. Using a literature review approach, this research analyzes the implementation of a talent- driven creative economy, particularly how the youth especially Gen Z and millennials produce various digital outputs such as illustrations, animations, educational applications, video content, NFTs, and social media-based e-commerce products. This implementation reflects the integration of individual creativity with digital technology utilization, aligning with core 21st-century skills such as critical thinking, collaboration, communication, and digital literacy. The findings reveal that the creative economy contributes not only to cultural and artistic sectors but also to real economic sectors such as digital MSMEs, content industries, educational technology (edutech), and the broader digital economy. These insights show that with the support of digital infrastructure, technological literacy, and affirmative policies, the golden generation can foster innovation with economic value while enhancing national competitiveness amid global transformation toward Indonesia Emas 2045.

Asep Dony; Aprilia Puspasari; Irwan Raharja; Popon Rabia Adawia

Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

This community service activity aims to improve the competence of parents and managers of children with special needs resources in providing education effectively and sustainably. This training was motivated by the still low understanding of institutional managers regarding school resource management, especially in the aspects of planning, utilization, and evaluation of human resources and infrastructure. The activity was carried out on Sunday, October 19, 2025, through the stages of opening, delivery of materials, interactive discussion sessions, filling out questionnaires, and closing. The implementation method involved a participatory approach so that participants could play an active role in the learning process. The implementation of the community service took place in a special room of the Lazama institution. It was attended by approximately 20 participants consisting of special needs school management and parents. The results of the activity showed that participants experienced significant improvements in their understanding of concepts and practical skills in school resource management. Ninety-two percent of participants stated that the training material was highly relevant, 88% stated that their understanding improved, and 85% stated that they were ready to implement the strategies they had learned. The training also encouraged the formation of an internal resource management team at the KAZAMA Institute as a follow-up to the program. This activity not only increased the individual capacity of participants but also strengthened sustainable institutional governance. This community service activity successfully raised new awareness about the importance of collaborative, adaptive, and sustainability-oriented educational resource management, particularly in schools serving children with special needs.

Widi Ayu Rinjani; Exist Saraswati; M. Tajuddin Noor

Zebra: Jurnal Ilmu Peternakan dan Ilmu Hewani 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Indonesia is a large archipelagic country with significant fisheries potential. However, fish resources in Indonesian waters have shown a declining trend over the past decade. This decline is caused by various factors, including the deterioration of coastal environmental quality due to human activities that pollute the sea, destructive fishing practices, and excessive exploitation or overfishing. This study aims to analyze the utilization rate of bigeye tuna in FMA-NRI 573 landed at PPS Nizam Zachman and to provide recommendations for the utilization efforts of bigeye tuna in FMA-NRI 573 landed at PPS Nizam Zachman. The utilization rate of fish can be calculated by comparing the total catch to the maxmimum sustainable yield (CMSY) using the formula TPc=(Ci/CMSY)×100%TP_c = (C_i / C_{MSY}) \times 100\%TPc=(Ci/CMSY)×100%. The utilization rate obtained, with an average CMSY of 846,325, falls under the category of Lightly Exploited according to FAO and Moderately Exploited based on Ministerial Regulation KP No. 22/2021. This indicates that the utilization is still relatively low or minimal. Therefore, it is necessary to conduct a review of existing fishing regulations in order to maintain the potential sustainability of capture fisheries.

Nancy Dwiyanti; Sri Rahayu

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to examine the influence of firm size, operating capacity, and sales growth on financial distress, with profitability serving as a moderating variable. The study employs a purposive sampling technique and selects 96 companies from the primary consumer sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The data are analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with the assistance of SPSS version 22. The findings reveal that firm size does not have a significant impact on financial distress, indicating that larger firms do not necessarily experience lower financial risk. In contrast, operating capacity and sales growth have a significant and positive influence on financial distress, suggesting that higher capacity utilization and increased sales activities may heighten financial vulnerability. Furthermore, profitability effectively moderates the relationships between firm size, operating capacity, and sales growth with financial distress. This result highlights the vital role of profitability in strengthening a company’s financial stability and mitigating potential financial distress or bankruptcy.  

Azzahra Annisa Rahman; Adhelya Christina Martha Diredja; Siti Syilva Fadia; Chika Lutvita Dewi

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study focuses on evaluating the contribution of management accounting to improving efficiency within the corporate governance framework at PT Ace Hardware Indonesia Tbk. As one of the leading companies in the household goods retail sector, PT Ace Hardware is required to consistently apply the principles of good corporate governance in a sustainable, accountable, and transparent manner. Management accounting plays a vital role by providing accurate, relevant, and reliable financial and non-financial information to support managerial functions such as planning, controlling, and decision-making. Through effective cost reporting, budgeting, and performance evaluation, management accounting contributes significantly to strengthening operational efficiency and organizational competitiveness. The methodological approach adopted in this study is a literature review, involving the analysis of various academic references, corporate documents, and governance-related publications. The results show that optimal utilization of management accounting can enhance strategic decision-making, improve operational performance, and reinforce accountability and transparency within the company’s governance structure, supporting sustainable business growth.

Listyaningrum, Heni Dwi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

The rapid growth of social media has yielded vast digital traces with high potential for improving corporate forensic auditing. Their utilization, however, lags behind through technological reliability, privacy, and adherence to the law. The aim of this study is to explore effective utilization of social media digital traces in forensic auditing and develop a functional framework that lags neither behind through technological efficiency nor adherence to the law and ethics. A mixed-method design was utilized, combining quantitative machine learning analysis with qualitative document analysis and semi-structured interview insight. Quantitative data drawn from social media digital traces were processed using Random Forest algorithm with SMOTE for class balancing, while qualitative data were processed using thematic analysis. The results indicated high model performance with 91.3% accuracy and AUC-ROC of 0.94, together with three emergent themes: digital integration, ethics and privacy, and regulation and legality. The results demonstrate that digital footprints may serve as an effective early and reliable indicator for fraud detection, provided they are accompanied by clear regulatory and ethical frameworks. Its principal contribution lies in the development of an operational model that combines machine learning with legal and ethical perspectives, a new strategy which matures methodological refinement and practical application in today's forensic auditing.

Fitriana Harahap; Husin Sariangsah; Hanafi Asnan; Masri Wahyuni; Joko Eriyanto

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This community service program was carried out with the aim of enhancing teachers’ competencies in utilizing Artificial Intelligence technology, particularly the Generative Pre-trained Transformer (GPT), as a tool for developing digital teaching materials. The background of this activity stems from the limited understanding of teachers in applying AI technology to support 21 st-century learning. The implementation method involved intensive training that included an introduction to GPT concepts, hands-on practice in creating digital modules, designing evaluation questions, and simulating the use of teaching materials in the classroom. The activity was attended by several teachers from SMP Zawiyyah Darussalami, who demonstrated high enthusiasm throughout the sessions. Evaluation through pre-test and post-test results showed a significant improvement in teachers’ understanding and skills in using GPT. Thus, this community service activity successfully provided a positive impact by improving teachers’ competencies and opening opportunities for GPT utilization as an innovation in digital learning within schools.

Yumna, Serilda; Chabib Musthofa

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service program aims to empower rural women through training in making steamed buns (bakpao) using yellow sweet potatoes in Sambirejo Village, Ngrambe District, Ngawi Regency. Yellow sweet potatoes are one of the abundant local agricultural products, yet their utilization has been limited to household consumption. Through this program, yellow sweet potatoes were processed into innovative food products in the form of bakpao, which provide nutritional value, consumer appeal, and economic opportunities. The method applied was Asset Based Community Development (ABCD) with a participatory approach, emphasizing the use of local assets and the active involvement of community members. The stages included asset identification, technical training through demonstration, hands-on practice, and evaluation. Participants were drawn from PKK women and local micro, small, and medium enterprises (MSMEs). The results showed significant improvements in participants’ knowledge of local food diversification, technical skills in processing yellow sweet potatoes, and entrepreneurial motivation to initiate home-based businesses. In addition, the training encouraged participants’ creativity in developing more varied local food products. Therefore, the program not only contributed to women’s empowerment but also strengthened MSMEs, promoted local food innovation, and supported community economic independence.

Yumna, Serilda; Chabib Musthofa

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service program aims to empower rural women through training in making steamed buns (bakpao) using yellow sweet potatoes in Sambirejo Village, Ngrambe District, Ngawi Regency. Yellow sweet potatoes are one of the abundant local agricultural products, yet their utilization has been limited to household consumption. Through this program, yellow sweet potatoes were processed into innovative food products in the form of bakpao, which provide nutritional value, consumer appeal, and economic opportunities. The method applied was Asset Based Community Development (ABCD) with a participatory approach, emphasizing the use of local assets and the active involvement of community members. The stages included asset identification, technical training through demonstration, hands-on practice, and evaluation. Participants were drawn from PKK women and local micro, small, and medium enterprises (MSMEs). The results showed significant improvements in participants’ knowledge of local food diversification, technical skills in processing yellow sweet potatoes, and entrepreneurial motivation to initiate home-based businesses. In addition, the training encouraged participants’ creativity in developing more varied local food products. Therefore, the program not only contributed to women’s empowerment but also strengthened MSMEs, promoted local food innovation, and supported community economic independence.

Masitoh, Gustina; Masitoh, Gustina; Yadi, Yadi; Rohmah, Miftakhur; Carolina, Debi +1 more

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

Digital transformation has become a crucial requirement for Micro, Small, and Medium Enterprises (MSMEs) to enhance their competitiveness in the technological era. This study aims to examine the trends and challenges faced by MSMEs in the digitalization process through a systematic literature review (SLR) approach. A total of 35 scholarly articles published within the last five years were analyzed using specific inclusion and exclusion criteria. The findings indicate that the digitalization trends among MSMEs encompass the adoption of cloud-based technologies, the use of social media for marketing, the utilization of e-commerce platforms, and the integration of digital financial systems. However, the main challenges identified include low digital literacy, limited infrastructure, relatively high implementation costs, resistance to change, and insufficient policy support. This study not only provides a comprehensive understanding of the current state of MSME digital transformation but also identifies research gaps that have been rarely discussed. Furthermore, it offers strategic directions for researchers, MSME practitioners, and policymakers to develop more targeted strategies in accelerating and expanding digital transformation within Indonesia’s MSME sector.

Raudho Lestari; Moh. Ihsan; Dessy Elliyana

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study, entitled Analysis of Budget Realization Report in the Road and Bridge Division of the Public Works and Housing Office of Jambi Province, aims to analyze the Budget Realization Report (LRA) and assess the effectiveness and efficiency of budget utilization during the 2021–2023 period. The research employs a quantitative method with a descriptive approach. Data were collected through interviews, financial report documentation, and observation, using purposive sampling techniques. The findings indicate that revenue realization was categorized as effective, with achievement ratios of 96.90% in 2021, 96.70% in 2022, and 96.24% in 2023. Meanwhile, expenditure realization was classified as highly efficient, with ratios of 17.91% in 2021, 11.67% in 2022, and 16.87% in 2023. Based on these results, it can be concluded that the budget management of the Road and Bridge Division at the Public Works and Housing Office of Jambi Province was both effective and highly efficient throughout the study period, and it may serve as a valuable reference for improving infrastructure budget management at the regional level.

Mursalin Mursalin; Khaeriyah Khaeriyah

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Regional budget management constitutes a critical foundation for achieving good governance in the era of decentralization and regional autonomy. This article comprehensively examines the pivotal role of accountability and transparency as essential instruments in enhancing the quality of regional budget governance. Employing a qualitative research methodology through systematic literature review and policy analysis, this study investigates the conceptual framework, implementation mechanisms, and practical implications of accountability and transparency principles in regional financial management. The findings reveal that robust implementation of accountability mechanisms—including financial reporting systems, internal and external oversight, and performance measurement—coupled with comprehensive transparency practices through information disclosure, public participation, and digital technology utilization, significantly contribute to strengthening institutional legitimacy, enhancing budget allocation efficiency, and preventing corruption. The research identifies that accountability is operationalized through multiple layers including legal compliance, procedural adherence, program effectiveness, and policy justification, while transparency manifests through open access to budget documents, participatory planning processes, and technology-enabled information systems. However, the study also uncovers substantial implementation challenges encompassing limited human resource capacity in financial management, inadequate inter-agency coordination, varying levels of public financial literacy and participation, and disparities in technological infrastructure between urban and rural areas. These challenges necessitate a multi-dimensional approach to reform. The article proposes evidence-based policy recommendations including systematic capacity building programs for government apparatus, strengthening regulatory frameworks with effective enforcement mechanisms, community empowerment through financial literacy initiatives, strategic investment in integrated digital platforms, and fostering collaborative partnerships among government institutions, legislative bodies, oversight agencies, civil society organizations, and citizens.

Febthian Lindenn Harahap; Hariyati Hariyati

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Intellectual capital represents information that reflects the quality of human resources and the knowledge assets owned by a business unit. This study aims to examine the influence of intellectual capital on business performance in creative sector MSMEs, specifically in the fashion and beauty industries in Surabaya. Data were collected through questionnaires distributed to business owners to capture their understanding of the components of intellectual capital and its impact on business performance. The study employs a quantitative method with a correlational approach to analyze the relationships between variables. The results of significance tests indicate that intellectual capital overall has a notable impact on business performance. Specifically, Human Capital, Structural Capital, Relational Capital, Technological Capital, and Business Capital exert a positive influence, demonstrating that the quality of human resources, organizational structure, business relationships, technology utilization, and business assets are key factors in improving MSME performance. Conversely, Customer Capital shows a negative influence, highlighting the need for more effective strategies in managing and leveraging customer-related resources. These findings confirm that intellectual capital significantly affects the performance of creative sector MSMEs, suggesting that proper management and development of each component of intellectual capital is essential for enhancing competitiveness, sustaining growth, and ensuring the long-term success of small and medium enterprises.

Nayla Hasana; Novenia Cecilia Nadeak

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The Indonesian government has been actively combating illegal fishing practices at sea because they harm the country and reduce fish populations. However, attention to freshwater fisheries, especially endemic fish, is still limited. In fact, endemic fish play an important role in aquatic ecosystems and local culture. Fish resource conservation aims to protect, preserve, and utilize fish and their ecosystems and genetic diversity so that their existence and availability remain sustainable. The diversity of freshwater fish in Indonesia faces serious threats from human activities. The main factor is the introduction of new species that grow uncontrollably, becoming pests and harming ecosystems and communities. In addition, overfishing and declining habitat quality further exacerbate the situation. These threats pose a risk of extinction for endemic fish. Therefore, conservation efforts need to be strengthened to maintain ecosystem balance and support the livelihoods of communities that depend on fish farming. Legal protection is an important aspect in addressing this issue. Law No. 31 of 2004 concerning Fisheries and Law No. 5 of 1990 concerning Conservation of Living Natural Resources and Ecosystems have provided a legal basis for fish resource management. However, their implementation and enforcement remain weak. This study uses a normative juridical approach with secondary legal materials, emphasizing the importance of improving the legal framework and more effective governance. Measurable, transparent, and sustainable conservation measures are needed to ensure the optimal utilization of fish resources. Thus, the sustainability of freshwater ecosystems and the welfare of communities that depend on endemic fish can be guaranteed.

Rifana Dianti; Elpa Hermawan; Ondy Ondy

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to examine how the Instagram account @brin_indonesia is utilized as a medium for public communication by the National Research and Innovation Agency (BRIN). The background of this research is based on the high usage of social media in Indonesia, particularly Instagram, which offers significant opportunities for government institutions to establish more effective and efficient communication with the public. As a non-ministerial government agency, BRIN leverages Instagram as a strategic platform to disseminate information related to research, innovation, and science. This research employs a descriptive qualitative approach, with data collected through interviews, observations, and documentation. The data analysis refers to the theory of new media by Martin Lister et al., which includes six key characteristics: digital, interactive, hypertextual, virtual, networked, and simulation/convergence. The findings indicate that BRIN’s Instagram account functions not only as a one-way information channel but also as an interactive, educational, and representative digital space that supports institutional image and actively fosters public engagement in a structured manner.

Julius Mahendra Sihombing; Surung Rafael Sihaloho; I Nyoman Satya Kumara; I Wayan Sukerayasa; Wayan Gede Ariastina

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

The increasing demand for electrical energy and the issue of climate change are driving the utilization of renewable energy, one of which is through Solar Power Plants (PLTS). The Province of Bali targets the development of PLTS of 108.2 MW, equivalent to 8.62% of the total solar energy potential of 1,254 MW by 2025. However, land limitations pose an obstacle to the construction of large-scale PLTS. Floating solar power plant design can be a solution to this issue. By utilizing 4,955.32 m² of water surface at the Telaga Tunjung Dam, the Floating Solar Power Plant at Telaga Tunjung Dam has a potential capacity of 141.4 kWp, using 280 Trina Solar modules of type TSM-DEG18MC.20(II) (505 Wp) combined with one SG110CX inverter with a capacity of 110 kW. The annual electricity production of the floating solar power plant, based on Helioscope software, is 201.1 MWh. The economic feasibility parameters used in this study include initial investment cost, Profitability Index (PI), and Payback Period (PP). The analysis results show that the 141.4 kWp floating solar power plant project at Telaga Tunjung Dam has an initial investment value of IDR 1,248,764,582, a PI of 1.26, and a PP of 3.91 years. Therefore, this project is considered economically feasible and contributes positively to reducing CO₂ emissions.