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One of the factors that causes a company to grow is because of the maximum income or profit obtained. When raw material prices rise or there is an increase in labor and overhead costs , the company must incur higher costs to produce products. If this condition s not balanced with selling price adjustments, the profit margin will narrow and net profit will decrease. Net profit is a key indicator that reflects ai company's financial performance. Profit is a basic and important position of the financial overview that has various uses in various contexts, the definition of profit itself is the difference between expenses and income. The effect of production and sales costs on net profit at PT Unilever Indonesia Tbk during the period 2015 to 2022 reflects the complex phenomena faced by the company in carrying out its operations. During this period, PT Unilever faced various challenges organiting from market conditions, changes in rai material prices, and fluctuating consumer demand. The results of this study indicate that: (1) Production costs partially do not have ai significant effect on net profit, this is evidenced by ai significance value of 0.363 > 0.05. (2) Sales partally have ai significant effect on net profit, this is proven by ai significance value of 0.035 < 0.05. (3) Production and sales costs simultaneously haive ai significant effect on net profit, this is proven by ai significance value of 0.000 < 0.05. (4) The influence of the independent variables of production and sales costs on the dependent variable of net profit is 89.3%, while the remaining 10.7% is influenced by other factors outside this reseairch model.

The high-value horticulture sector has gained increasing attention in modern agricultural development, particularly in the cultivation of premium melon through greenhouse and fertigation systems. The Satria Tani Hanggawana Cooperative has initiated premium melon farming to enhance members’ income; however, investment decisions in high-value commodities require a comprehensive financial feasibility assessment to ensure business sustainability. This study aims to analyze the financial feasibility of premium melon farming by examining production costs, revenue, income, and financial efficiency indicators. Using a descriptive method with qualitative and quantitative approaches, the research was conducted through direct observation and interviews in two active greenhouses. The results show that the total production cost for one planting season reached Rp20,413,750, dominated by variable costs, reflecting the intensive input requirement to maintain product quality. The total revenue of Rp33,950,000 generated a net income of Rp13,536,250, indicating that the enterprise is financially profitable. The R/C Ratio of 1.67 confirms that the business operates efficiently, while the B/C Ratio of 0.67 indicates that net benefits remain below total costs due to reduced production caused by pest disturbances. The break-even analysis further shows that actual production far exceeded the minimum threshold required to avoid losses. Overall, the findings demonstrate that premium melon farming is financially viable, yet improvements in cost management, production monitoring, and greenhouse operational efficiency are essential to enhance profitability and long-term sustainability for the cooperative.

This study aims to analyze and compare rice inventory valuation using the FIFO, FEFO, and Average methods in determining the cost of goods sold (COGS) at UD. Rahayu Indah. This study uses a quantitative descriptive approach with a perpetual inventory recording system. Data were collected through observation, interviews, and documentation from January to December 2024. The results show that each method produces different COGS values: the FIFO method produces the lowest COGS, followed by FEFO, while the Average method produces the highest COGS. This difference is influenced by cost allocation based on the order of goods in and out and price fluctuations during the production period. These findings indicate that the FIFO method is the most effective method to be applied at UD. Rahayu Indah because it reflects the logical physical flow of goods, supports cost efficiency, and increases the company's gross profit. In addition, this method is also in line with the company's operational characteristics, which have stable purchasing patterns and are in accordance with the principles of PSAK No. 14 on inventory. The results of this study are expected to assist UD. Rahayu Indah's management in determining an inventory valuation strategy that is efficient, accurate, and supports business sustainability.

Organic waste management at Yogyakarta International Airport (YIA) is still not optimal, even though organic waste production averages 1,264 kg per month. This community service activity aims to develop technological innovations through the utilization of eggshell waste and Black Soldier Fly (BSF) maggots into economically valuable pellet feed products. The activity was carried out from October 8 to 15, 2025, involving three workers from the Temporary Processing Site (TPS) of PT Angkasa Pura Indonesia YIA. The implementation methods included an initial survey, education, demonstration of pellet production, and evaluation of participants' skills and product quality. The production process involved drying, grinding the ingredients, mixing the ingredients, molding, and drying the pellets. The results showed that the workers were able to independently carry out the production process and produce pellets with good physical quality. Cost analysis showed that the cost of production was IDR 47,989/kg, with a potential profit margin of 30% and an estimated return on investment within ±7 months. This innovation has proven effective in reducing waste volume, increasing the added value of organic waste, and supporting the principles of zero waste and circular economy in the airport area. This program has the potential to be further developed as a model for sustainable organic waste management.

The program “Youth Empowerment in Developing UMKM Assets through a Basic Business Management Workshop in Balung Lor Village” aims to address the low involvement of youth in the village’s micro-business sector, which is currently dominated by elderly entrepreneurs. This community service initiative applies the Asset-Based Community Development (ABCD) approach using observation, interviews, focus group discussions, and community asset mapping. The theoretical framework of asset-based empowerment positions youth as a crucial human asset for economic regeneration. The discussion highlights entrepreneurial mindset building, basic business literacy, digital marketing skills, and youth creativity in generating new economic initiatives. The results show significant improvement in youth understanding of production costing, capital management, business planning, and social media-based promotion. In conclusion, the ABCD approach effectively enhances youth participation in local economic development, strengthens UMKM sustainability, and lays a solid foundation for creating a future generation of adaptive and innovative village entrepreneurs.  

Crystal guava has a promising market potential due to its relatively high demand, especially in various supermarkets—both in small towns and major cities across Indonesia—and its selling price is relatively stable. Crystal guava has several advantages compared to other guava varieties, including a fresher and sweeter taste, a crunchy texture, thick flesh, and being almost seedless. It is relatively easy to cultivate, has a high harvesting frequency, and tends to bear fruit throughout the year regardless of the season. Therefore, farmers in Karanggondo Village, Tegalsari District, Banyuwangi Regency, have begun cultivating it as a monoculture crop since 2012. Considering this situation, it is deemed interesting to conduct research on the financial feasibility of a Crystal guava plantation investment project under a monoculture system per hectare in Banyuwangi Regency. The research results show that the investment project is financially “feasible.” However, if production volume and product price decrease by up to 48.96%, and variable operating costs increase by up to 79.02%, while other factors remain constant, the Crystal guava monoculture plantation investment project per hectare in Banyuwangi Regency becomes financially “unfeasible.” Among these factors, the decline in production volume and selling price are found to be relatively “more sensitive” in influencing the project’s financial feasibility.

Problems in the meatball dough grinder are low production, increasing maintenance costs and disappointed meatball dough customers who receive orders late due to problems with the electric motor, Pulley, V belt, cutting knife. The purpose of the replacement scheduling is to obtain costs, maintenance-repair schedules in the period 2026, and the ratio of maintenance costs to profits. The replacement scheduling method includes collecting previous period maintenance data, applying the inspection-replace-repair-overhaul (IRRO) method, evaluating component working conditions, predicting component life, predicting repairman costs, predicting supporting equipment that will be used in maintenance, predicting the time to replace spare parts or reinstall components after repair, estimating maintenance and repair costs in 2026, and calculating the ratio of maintenance costs to profits. The results of the replacement scheduling show that the maintenance costs in 2026 are IDR 2,530,000 with an estimated rental rate for the meatball dough grinder of IDR 10,000/kg which has the potential to be rented for 1300 hours/year, and the ratio of maintenance costs to profits is 4.9% which implies that the meatball dough grinder with a capacity of 5 kg/hour still has the potential to sell well and is suitable for use in the coming years.

This community service activity aims to assist the Ibu Jum Tempe Home Industry MSME in Bandar Lampung in implementing the process costing method as a more accurate, measurable, and efficient production cost calculation system. To date, MSMEs still use simple cost recording without a clear separation between raw material costs, labor, and factory overhead, so that product selling prices often do not reflect actual production costs. To address this problem, this activity was carried out through several stages, namely interviews to explore MSME needs and problems, production process observations, socialization regarding the importance of cost accounting systems, and direct training in the preparation and implementation of process costing. The results of the activity showed an increase in MSME owners' understanding of cost classification, unit cost calculations, and the preparation of production cost reports. After the process costing method was implemented, MSMEs were able to calculate costs more systematically and consistently, thus being able to determine more appropriate and competitive selling prices. In addition, the implementation of this method also contributed to increased cost management efficiency, transparency of financial information, and the managerial ability of business actors in making more appropriate decisions related to cost planning and control.

Production quantity planning is a crucial component in the bottled water industry (AMDK) to ensure that consumer demand is met efficiently. Inaccuracies in determining the amount of production can lead to overproduction and supply shortages, which ultimately leads to increased operational costs and decreased customer satisfaction. This study applies the Sugeno fuzzy logic method to predict the amount of production based on two main variables, namely weekly demand and raw material stock. The analysis stages include the fuzzification process, the preparation of the rule base, inference using the zero-order Sugeno method, and defuzzification using the Weighted Average (WA) method. The data used is synthetic data that represents the operational conditions of the medium-scale bottled water industry. The results show that the Sugeno fuzzy system is able to produce production predictions that are adaptive and responsive to fluctuations in demand and stock availability. This model provides consistent and stable output, so it can help companies in determining the optimal production amount. These findings confirm that Sugino's fuzzy approach can be an effective decision support tool in bottled water production management, especially in the face of uncertainty and variability in market demand.

Purpose –The objective of this research is to analyze the role of advanced materials as a foundation for technological innovation and as a strategic element in strengthening the national defense system. The study focuses on the interrelationships between policy aspects, industry dynamics, and theoretical frameworks to explain the urgency of adopting advanced materials in Indonesia. Design/methodology/approach –This study uses a conceptual approach based on a systematic literature review (SLR) by examining reputable international publications published by Elsevier, Springer, Wiley, Taylor & Francis, IEEE, ACM, ScienceDirect, SAGE, JSTOR and DOAJ as well as national literature indexed by SINTA. The analysis was conducted using a thematic synthesis method that combines regulatory and policy dimensions, empirical data related to budget trends and industrial implementation, and theoretical models including diffusion of innovation, technology acceptance models, and behavioral reasoning theory. Findings –Studies have shown that advanced materials such as lightweight composites, high-entropy materials, smart materials, and functional coatings have a significant role in strengthening military resilience, reducing dependence on imports, and improving the efficiency of defense logistics. However, the adoption of these materials still faces obstacles such as high production costs, limited human resources, and the vulnerability of critical mineral supply chains, which are heavily influenced by global geopolitical dynamics. Practical implications –This study emphasizes the importance of strengthening national research, integrating the defense industry into the DEFEND ID ecosystem, and international collaboration to accelerate technology transfer. Mapping the critical mineral supply chain also needs to be a strategic priority to ensure the sustainability of defense materials development. Originality/value –This article offers a novel contribution through the simultaneous integration of policy perspectives, empirical data, and theoretical frameworks in the context of advanced materials development in Indonesia, an aspect that has rarely been comprehensively explored in previous studies.

This study analyzes the effect of operating costs, production costs, and sales volume on net profit in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. Using a quantitative method with panel data regression analysis, this study took a sample of 11 companies and secondary data from financial reports. The results of the hypothesis test show that operating costs, production costs, and sales volume partially have a positive and significant effect on net profit. These findings are consistent with existing literature and indicate that efficient cost management and increased sales volume are crucial factors in maximizing profitability in the pharmaceutical sector. Furthermore, this research is also relevant to Agency Theory, which suggests that management, as agents, must manage costs and sales transparently to align their interests with those of shareholders, ultimately leading to the sustainable increase of company value. This study contributes to understanding key factors driving financial performance in the industry.

Rapid global population growth has led to climate change and agricultural land degradation, posing significant challenges to the stability of global food security. The traditional livestock sector is known to absorb high levels of greenhouse gas emissions that can accelerate natural resource degradation and require innovative and sustainable approaches to meet the demand for animal protein. This study aims to analyze the contribution of cultured meat technology as an ethical and environmentally friendly alternative to improving global food security. This study uses a desk study method that addresses the technical, social, economic, and ethical aspects of cultured meat production. The analysis results indicate that the application of this technology has the potential to reduce land use and carbon emissions by up to 70% compared to conventional livestock systems, in addition to reducing animal suffering and the risk of zoonotic disease transmission. However, its application still faces several obstacles, such as high production costs, dependence on whey-based culture media, and difficulties in halal certification and public acceptance. These findings underscore the importance of synergy between scientists, governments, and religious authorities to ensure the safety, effectiveness, and equivalence of technology with ethical principles and socio-cultural values. With strong regulatory support and ongoing research, cultured meat technology has the potential to be a strategic solution for building a resilient, equitable, and environmentally responsible global food system.

This community service activity aims to increase the ability and creativity of the people of Situnggaling Village, Brand District, Karo Regency, in utilizing the potential of the surrounding nature in the form of telang flowers (Clitoria ternatea L.) through training in making simple syrup products. This training was attended by 34 participants consisting of housewives and village teenagers. The implementation method includes socialization of the benefits of telang flowers, syrup making demonstrations, as well as technical assistance in packaging and marketing strategies. Participants were also given an understanding of hygiene standards, the right dosage of ingredients, natural dyeing techniques, and product storage procedures to have a longer shelf life. In addition to the production aspect, this activity also discussed the economic potential of telang flower syrup products as a commodity for MSMEs, including the calculation of production costs and marketing opportunities through social media. The results showed a significant increase in participants' knowledge about the economic value and health benefits of telang flowers, as well as their ability to produce syrup independently. This activity is expected to be the first step in empowering the local potential-based economy and encouraging the formation of new sustainable home businesses in Situnggaling Village.

The increasing demand for sustainable energy solutions in rural areas has prompted the utilization of biogas and bio-slurry as alternative resources. This study aims to evaluate the economic feasibility of household-level biogas systems by integrating Cost-Benefit Analysis (CBA), Net Present Value (NPV), Benefit-Cost Ratio (BCR), and Undiscounted Payback Period (UPBP), complemented with sensitivity analysis. Primary data were collected from 16 households operating biogas systems, while secondary data supported the estimation of cost and benefit components. Results show that biogas adoption provides positive economic returns, with average NPV reaching Rp 12,749,000, BCR above 1.0, and UPBP within four years, indicating financial viability. Sensitivity analysis reveals that variations in LPG prices and livestock numbers significantly affect economic outcomes, demonstrating the importance of market and production factors in ensuring project sustainability. The findings conclude that household biogas systems are economically feasible and resilient under certain conditions. Future studies are suggested to expand the scope by incorporating environmental and social benefits,a s well as exploring scalability at the community level.

This study explores how resource-constrained small and medium-sized enterprises (SMEs) in Indonesia’s advertising sector adapt digital transformation strategies to achieve sustainable development. Using the case of Roxy Maharewa, an SME in Makassar–Gowa, the research examines strategic trade-offs between investing in advanced digital platforms and operationally transformative physical assets. Guided by the Resource-Based View, Strategic Trade-off Theory, and Contingency Theory, this qualitative case study employs semi-structured interviews with key decision-makers. Findings reveal that prioritizing high-capacity production equipment eliminated structural cost disadvantages from outsourced printing, enabling twice to fourth times potential profit margin gains and strengthening market competitiveness. Rather than adopting a fully digital-first approach, the firm employed a hybrid strategy leveraging low-cost digital tools for internal efficiency while maintaining offline relationship management to align with client preferences and infrastructural realities. This asset-led hybrid model demonstrates how SMEs in emerging markets can integrate selective digital adoption with tangible investments to achieve both rapid returns and long-term sustainability. The paper contributes to the discourse on digital transformation by providing a context-sensitive perspective for policymakers and practitioners, emphasizing that in heterogeneous digital readiness environments, blended strategies can deliver superior economic and social.

This activity aims to analyze the effectiveness of waste management in optimizing production costs in the Giriloyo Batik industry, located in Yogyakarta, Indonesia. As a center for traditional batik production, Giriloyo faces environmental challenges due to the liquid waste generated from the dyeing process. This community service activity introduced hybrid constructed wetland technology as an environmentally friendly and cost-effective solution. Methods used included field observations, interviews with local artisans, and a comparative cost analysis before and after system implementation. The results showed a 30% reduction in monthly waste management costs and a significant improvement in wastewater quality, in accordance with environmental standards. Furthermore, this program increased community awareness and participation in sustainable production practices. Effective waste management not only reduces operational costs but also strengthens the long-term environmental responsibility of the small-scale batik industry. By integrating technology with community involvement, the program provides a sustainable model for waste management in similar artisanal sectors, contributing to both economic and environmental benefits.

The advancement of digital technology has had a significant impact on broadcasting production systems, including at Radio Republik Indonesia (RRI) Banten. This study aims to examine the performance of the vMix Pro application in improving production efficiency and the quality of digital broadcast programs at RRI Banten. The research employed a descriptive qualitative method, with data collected through field observations, interviews with broadcast technicians, and literature studies. The results indicate that the implementation of vMix Pro increased production time efficiency by 50%, reduced operational costs by 40%, and decreased the number of required technical operators from five to three. In terms of quality, both video and audio outputs showed improvement, achieving an average score above 4.6 on a 5-point scale, reflecting more stable, clear, and professional broadcasts. With its user-friendly interface and high device integration capability, vMix Pro has proven effective in streamlining workflows, optimizing resource utilization, and enhancing the overall production quality of broadcasts at RRI Banten

This research aims to examine the impact of integrating cleaner production practices with green supply chain technologies as a comprehensive approach to achieving environmental sustainability. The study highlights that cleaner production and green supply chain management represent advanced, innovative strategies that have emerged as a response to the growing environmental challenges caused by the rapid expansion and diversification of industrial activities. These technologies are not only environmentally oriented but also carry significant economic implications for organizations. The findings emphasize that adopting cleaner production involves minimizing waste generation, improving production efficiency, and ensuring that processes are designed to have minimal adverse effects on the environment. On the other hand, green supply chain technologies focus on integrating environmental thinking into every stage of the supply chain—ranging from product design, material sourcing, and manufacturing processes to logistics, product delivery, and end-of-life management. The study concludes that the synergy between these two approaches provides multiple benefits. From an environmental perspective, they contribute to reducing carbon emissions, particularly from fuel-powered machinery and transportation systems. They also promote the rational use of resources, including energy, water, and raw materials, thereby helping to preserve natural resources for future generations. From an economic perspective, their implementation leads to reduced operational costs by enhancing efficiency, decreasing waste disposal expenses, and optimizing resource usage. Furthermore, the integration of cleaner production and green supply chain technologies supports compliance with environmental regulations and enhances the corporate image of economic units, enabling them to gain competitive advantages in increasingly eco-conscious markets. Overall, the research affirms that these practices are essential tools for confronting and mitigating the environmental pollution challenges of modern industries, while simultaneously fostering sustainable economic growth and long-term environmental protection.

Cocoa farming is one of the plantation subsectors that plays a strategic role in Indonesia’s economy, as it contributes to increasing farmers’ income, national exports, and the development of the chocolate processing industry. Indonesia is recognized as one of the world’s largest cocoa producers, with major production areas located in Sulawesi, particularly South Sulawesi, Central Sulawesi, and Southeast Sulawesi. However, the sustainability of cocoa farming still faces various challenges, such as low crop productivity, the use of low-quality seedlings, suboptimal cultivation techniques, and the presence of pests and plant diseases. In addition, limited access to capital and the low level of farmers’ financial management skills also affect the sustainability of cocoa farming. Many farmers do not yet have proper farm financial record-keeping systems, making it difficult to manage production costs, cash flow, and farm capital planning. In this context, financial literacy becomes an important factor that can help farmers manage their farming activities more effectively and sustainably. This study aims to analyze the effect of financial literacy on the sustainability of cocoa farming and farmers’ welfare. The research employs a quantitative approach using a survey method involving 120 cocoa farmers in Sidenreng Rappang Regency (Sidrap), South Sulawesi. Data were collected through questionnaires and interviews and then analyzed using multiple linear regression analysis. The results indicate that financial literacy has a positive and significant effect on farm financial management and the sustainability of agricultural businesses. Farmers with higher levels of financial literacy tend to manage farm capital more effectively, maintain proper financial records, and improve farm productivity. Therefore, improving financial literacy can become

Processing coconut into copra is an important strategy to increase value added and farmers’ income in rural areas. However, traditional copra processing businesses often face problems such as price fluctuations, high production costs, and limited understanding of business feasibility analysis. This study aims to analyze the value added and business feasibility of copra processing in Bone Regency, specifically in Tellusiattinge District, Ulo Village. The study was conducted from September to October 2025 using a descriptive method with qualitative and quantitative approaches. The research population consisted of 15 copra processing entrepreneurs, all of whom were selected as respondents using a census technique. Data were collected through interviews, observation, and documentation. Data analysis included production cost analysis, income analysis, value added analysis using the Hayami method, and business feasibility analysis using the Revenue Cost Ratio. The results showed that the average value added from processing coconut into copra was Rp2,100 per kilogram with a value added ratio of 37.5 percent, which falls into the medium category. The average Revenue Cost Ratio of 1.35 indicates that the copra processing business is feasible and profitable to operate. The findings imply that copra processing has the potential to increase farmers’ income and rural economic development, therefore requiring support in improving production efficiency and adopting better processing technologies to enhance value added.