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The purpose of this paper is to examine the role of Green Intellectual Capital (GIC) in the development of waste-to-energy (WtE) technologies, which is of special relevance for the incineration plants in the Gulf Cooperation Council (GCC) countries. Although previous studies have focused primarily on technological and infrastructural aspects, this paper investigates the contribution of intangible assets such as green human, structural, and relational capital towards the performance and sustainability of WtE systems. Adopting a mixed-method approach, the results show that Green Structural Capital has the first place in supporting operational efficiency, followed by Green Human Capital and Green Relational Capital. The statistical analysis based on Structural Equation Modeling (SEM) shows that all GIC dimensions are positively related to plant performance, with institutionalized knowledge and systems as the most significant enablers of innovation. Qualitative findings also highlight constraints such as lack of training, unhandy knowledge systems, and poor public-private interaction. The findings recommend policy suggestions for promoting GIC assimilation within environmental infrastructure and provide a region-based theoretical model connecting knowledge-based resources and sustainable waste management practices. The study emphasizes the importance of integrating intellectual capital into the strategic decision-making process of waste-to-energy plants to enhance their operational effectiveness and long-term sustainability. Additionally, the research underlines that fostering a knowledge-sharing culture and enhancing collaboration between various stakeholders, including governmental bodies, private firms, and research institutions, is critical for the success of green initiatives. Training programs aimed at developing green human capital and improving public-private partnerships are essential to overcoming the current barriers to innovation in the WtE sector. This study has practical and scholarly implications in unifying the focus from just technology to the facilitating role of human and intellectual capital in green transformation, further bridging the gap between environmental sustainability and technological advancements in waste management.

This study discusses the strategy of expanding the local Micro, Small, and Medium Enterprises (MSMEs) market through the development of Tourism Villages as a solution to limited market access and low competitiveness of MSME actors. MSMEs in Indonesia often face obstacles in aspects of the marketing mix such as venues, prices, products, and promotions. Through a qualitative approach, this study analyzes the direct impact of Tourism Villages on increasing market access, product innovation, and the role of innovation diffusion in encouraging technology adoption by MSME actors. The results of the study show that Tourism Villages such as Pujon Kidul, Taman Sari, and Sokobanah Daya are able to become a catalyst for the local economy by attracting tourists as potential consumers, reducing operational costs, and creating an innovation ecosystem that supports the growth of MSMEs. BUMDes (Village-Owned Enterprises) play an important role in digital promotion, product packaging development, and strengthening the capacity of local business actors through training and mentoring programs. Moreover, Tourism Villages encourage collaboration between stakeholders such as village governments, educational institutions, and private sectors in building sustainable local entrepreneurship. They also facilitate knowledge sharing and cultural preservation while integrating economic, social, and environmental values. Although there are still challenges such as lack of managerial skills, limited access to capital, and dependence on tourism seasons, the potential for long-term impact remains high. This study concludes that the integration of Tourism Village development with MSME strengthening strategies can be a model for inclusive and sustainable village economic empowerment. These findings provide practical recommendations for village governments, BUMDes managers, and MSME actors in building effective synergies that accelerate local economic growth and resilience.

This study aims to analyze the influence of business capital, product pricing, and the utilization of e-commerce on the income of micro culinary business actors in Denpasar City. The background of this research is based on the crucial role of micro enterprises in economic development, particularly in the culinary sector, which is one of the largest contributors to the Gross Regional Domestic Product (GRDP) of Denpasar City. Despite the sector's significant growth, increasing competition and uneven adoption of technology remain key challenges in improving business income. This study employs a quantitative approach with an associative research design. The population includes micro culinary business actors spread across the four districts of Denpasar City. The sample was determined proportionally using the proportionate stratified random sampling technique, and respondents were selected using accidental sampling to ensure broad representation. Primary data were collected through direct observation and structured questionnaires, while secondary data were obtained from relevant government institutions such as the Department of Cooperatives and MSMEs and the Central Statistics Agency. The data analysis technique used was multiple linear regression, supported by classical assumption tests (normality, multicollinearity, heteroscedasticity), the F-test to determine the simultaneous influence of the variables, and the t-test to analyze the partial influence of each independent variable on income. The findings indicate that simultaneously, business capital, pricing, and e-commerce significantly influence the income of micro business actors. Partially, each of these variables also shows a positive and significant effect. Business capital provides the foundation for operational activities, pricing affects consumer demand and competitiveness, while e-commerce broadens market reach and improves efficiency. These results highlight the importance of strategic financial management, appropriate pricing strategies, and the adoption of digital platforms to support income growth and sustainability of micro culinary enterprises in Denpasar City.

This study explores the dynamic relationship between top management commitment (TMC), institutional pressures, and competitive advantage within the context of circular economy (CE) adoption in emerging manufacturing firms, focusing on firms in Indonesia and Vietnam. The research examines how TMC mediates the effects of coercive, normative, and mimetic institutional pressures on the adoption of CE practices and how this relationship, in turn, influences competitive advantage. A quantitative approach was used, collecting data from 280 manufacturing firms through structured surveys and in-depth interviews with top executives and sustainability managers. The findings highlight that TMC plays a significant mediating role in driving the adoption of CE practices, particularly under institutional pressures. Coercive and normative pressures were found to have a direct influence on CE adoption, while mimetic pressures exerted an indirect effect, especially when coupled with other pressures. Furthermore, TMC was shown to strengthen the link between CE adoption and competitive advantage, improving resource optimization, operational efficiency, and customer loyalty. The study underscores the critical role of leadership in navigating external pressures and integrating sustainability into the core business strategy, offering a competitive edge in the global market. The implications of these findings are particularly relevant for manufacturing firms in emerging markets, suggesting that top management’s strategic commitment to sustainability can drive long-term value and foster a competitive advantage through the adoption of circular economy practices. Future research should consider expanding the study to other industries and geographic regions to further understand the broader applicability of these findings.

This community service program aimed to enhance the safety compliance and service quality of gas station (SPBU) operators in Semarang through a structured refresher training initiative. The training was conducted over eight days and involved 120 participants from eight different SPBU locations. The program adopted a comprehensive approach by combining theoretical sessions, practical simulations, and role-playing exercises tailored to address real-world scenarios faced by SPBU personnel. Key training components included emergency response protocols, customer service excellence, complaint management, and adherence to safety procedures. The outcomes of the program showed measurable improvements. Post-training evaluations revealed a significant increase in participants’ knowledge and understanding of operational safety and service standards. Additionally, a notable reduction in emergency response times was observed during simulated drills. Feedback collected from the participants indicated enhanced confidence in handling routine operations, responding to customer complaints, and executing emergency procedures. This reflects the program’s success in not only increasing technical competence but also in boosting the professional demeanor of SPBU staff. Despite its success, the program encountered challenges, particularly in aligning the training schedule with participants’ daily work commitments, which occasionally hindered full attendance. To ensure long-term impact and continuity, the program recommends implementing annual refresher training sessions in collaboration with local safety and regulatory authorities. This would foster a culture of continuous improvement and compliance among SPBU operators, ultimately contributing to safer and more efficient fuel service operations in the region. Overall, the initiative highlights the critical role of ongoing professional development in enhancing service delivery and maintaining high safety standards in the fuel retail sector.

The Printed Circuit Board (PCB) industry increasingly relies on automation and digitalization to improve efficiency and accuracy in production and distribution processes. One common practice is the use of labels containing product information in the form of barcodes or QR codes, which allow automatic data input and reduce the risk of human error compared to manual writing. However, in current practices, these labels are only attached to PCBs after they have been placed inside casings. This creates a significant limitation, as access to the label information requires disassembling the casing whenever product verification, tracking, or troubleshooting is needed. Such a process not only consumes additional time and resources but also increases the risk of damaging the product. To overcome this challenge, this study proposes the development of a traceability system designed to accurately monitor the location, identity, and status of PCBs throughout the distribution process. The system was implemented as a web-based application capable of generating and printing product information labels in the form of barcodes and QR codes. Each label functions as a unique identifier, ensuring that every PCB can be distinctly tracked from production to final product assembly. All data associated with the labels is automatically stored in a centralized database, providing real-time accessibility, simplifying information management, and enabling faster decision-making in the event of quality control issues. System evaluation was carried out through rigorous testing, which showed a 100% success rate in generating, storing, and retrieving product information without errors. The findings indicate that the proposed traceability system is both effective and efficient, and it offers a practical solution for industries seeking to enhance supply chain visibility, improve product accountability, and reduce operational inefficiencies in PCB distribution and lifecycle management.

This study analyzes the effect of Total Asset Turnover (TATO), Earnings per Share (EPS), and Dividend Payout Ratio (DPR) on the stock prices of firms listed in the SRI-KEHATI Index during 2020–2024, employing a quantitative approach and multiple linear regression. The sample was selected purposively based on the following criteria: firms consistently included in the SRI-KEHATI Index throughout 2020–2024, availability of complete annual financial statements, and availability of dividend and stock price data for the observation period. The results indicate that TATO, EPS, and DPR jointly have a significant effect on stock prices, with R²=0.666, meaning 66.6% of the variation in stock prices is explained by the model, while 33.4% is influenced by other factors outside the model. Partially, EPS and DPR have positive and significant effects on stock prices, whereas TATO is not significant at the 5% level. The findings imply that investors in SRI-KEHATI constituents should prioritize per-share profitability (EPS) and dividend policy (DPR) in fundamental assessments, while TATO should be evaluated with regard to sectoral characteristics and each firm’s operational context.

The increasing vulnerabilities of modern enterprise network security systems highlight the necessity of adopting a more comprehensive and adaptive security approach than traditional VPN infrastructures. This study explores the design and implementation of Zero Trust Network Access (ZTNA) using the Cloudflare platform at PT FHI, focusing on addressing the weaknesses caused by uncontrolled remote access and legacy security models. The research adopts an experimental methodology based on the Network Development Life Cycle (NDLC), which includes systematic phases such as needs analysis, architectural design, system implementation, testing, and performance evaluation. Data were collected through structured interviews with IT managers and security specialists, direct observation of network logs, and comprehensive testing involving three different categories of end users. The findings demonstrate significant improvements in role-based access control, granular authentication, and the elimination of unrestricted access to internal resources. Additionally, real-time monitoring and alerting features available through the Cloudflare dashboard enhance visibility and responsiveness to potential threats. The implemented system successfully applies the “never trust, always verify” principle by blocking unauthorized access attempts, enforcing continuous validation, and producing detailed audit logs. Performance evaluation results confirm stable connections, acceptable latency for critical business applications, and an overall improvement in network security posture while maintaining operational productivity across departments..

This research is motivated by the high intensity of activity in the apron area, the limited number of personnel, and the implementation of a shift work system in the Apron Movement Control (AMC) unit at Halim Perdanakusuma Airport. These conditions have the potential to cause excessive workloads for personnel, which can impact the effectiveness of operational supervision and disrupt their physical and mental health. The main objective of this study is to analyze the workload of AMC personnel and determine the ideal number of workers to ensure optimal supervision in the apron area. This study uses a quantitative descriptive approach. Data collection techniques were carried out through direct observation and the distribution of questionnaires to all personnel activities in the AMC unit. Data analysis used the Full Time Equivalent (FTE) method to calculate the total actual working time required, and compared it with the standard full-time working hours according to employment regulations. The results showed that the workload of AMC personnel is quite high. Of the seven personnel analyzed, two people obtained an FTE value above 1.28, indicating an overload condition, four people were in the FTE range of 1.00 to 1.28, which is considered normal, and one person had an FTE value below 1.00, indicating an underload condition. These findings indicate an imbalance in the distribution of workload among personnel. As a result, some personnel must perform multiple tasks simultaneously, potentially compromising the quality of oversight and operational safety in the apron area. Based on these findings, a re-evaluation of the division of tasks and workforce within the AMC unit is recommended to create a proportional workload and support optimal safety and operational performance at Halim Perdanakusuma Airport.

This study investigates the influence of the Selena application’s service features on job satisfaction among sales personnel at PT Pegadaian Kanwil VII Denpasar, with the interest in using technology serving as a mediating variable. The research is motivated by the growing importance of digital applications in supporting operational performance and employee satisfaction, especially in the financial services sector. A quantitative causal research approach was employed to examine the relationships between the variables. Data were obtained through questionnaires distributed to respondents and supplemented with interviews to gain deeper insights. The sample consisted of 50 active sales personnel operating in the Bali region, selected using purposive sampling to ensure relevance to the research objectives. Data analysis was carried out using Structural Equation Modeling with the Partial Least Square (SEM-PLS) method through the WarpPLS 8.0 application. This analytical approach was chosen because it is effective in testing complex causal relationships and mediation effects, even with relatively small sample sizes. The findings reveal that the service features of the Selena application have a positive and significant effect on job satisfaction. Furthermore, the service features also exert a positive and significant influence on employees’ interest in using technology. The interest in using technology itself positively and significantly affects job satisfaction, confirming its role as an important factor in enhancing workplace outcomes. In addition, the mediation test results demonstrate that the interest in using technology significantly mediates the effect of service features on job satisfaction. These results highlight the importance of continuously improving application service features and fostering employees’ willingness to adopt technology to maximize job satisfaction and overall performance.

This study aims to examine the effect of digitalization and automation on employee performance, with job satisfaction as a mediating variable. The background of this research is based on the dynamics of modern organizations that are required to continuously adapt to technological developments, particularly in the era of digital transformation. The implementation of digital technology and automation systems has become a key strategy for improving operational efficiency, accelerating work processes, and optimizing workforce productivity. However, this transformation also poses new challenges, particularly regarding how technology impacts employee job satisfaction and overall performance. This study employed a quantitative approach with a survey method. A questionnaire using a 4-point Likert scale was distributed to 65 employees of the Karanganyar Regency Environmental Agency. Data collection was conducted directly, and data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to examine the relationships between variables and the mediating role of job satisfaction. The results indicate that digitalization and automation have a positive and significant impact on employee performance. Furthermore, job satisfaction was also shown to play a significant mediating role in strengthening the influence of digitalization and automation on performance. These findings demonstrate that the success of technology implementation in the workplace is not solely determined by technical aspects, but also depends heavily on how the technology improves employee well-being and job satisfaction. Therefore, organizations need to consider employee psychological aspects at every stage of their digital transformation. This research provides theoretical and practical contributions to understanding the role of digitalization and automation in improving employee performance through a job satisfaction-oriented approach.

Micro, Small and Medium Enterprises (MSMEs) have an important role in driving local and national economic growth. However, in the development of business spaces, environmentally friendly aspects of interior design often receive less attention. This research aims to increase MSME actors' understanding of the principles of sustainable and environmentally friendly interior design. The method used is an educational approach through training and workshops for a number of MSME players in the culinary and retail sectors. The material presented includes selecting environmentally friendly materials, managing natural lighting, cross ventilation, and energy efficient space planning. The evaluation results show an increase in participants' knowledge and awareness of the importance of implementing environmentally friendly interior design, which also has an impact on operational cost efficiency and improving business image. Thus, it is hoped that this program can encourage the creation of MSME business spaces that are not only functional and visually attractive, but also support environmental sustainability.

The digital era has revolutionized educational systems, making digital literacy a vital competency for the 21st century. As such, educational administration plays a pivotal role in driving digital transformation within schools. This study used a qualitative approach with a multi-case study design, examining 20 secondary schools to assess how effective educational administration practices contribute to the sustainable implementation of digital literacy programs. Data were gathered through in-depth interviews with 60 educational administrators, participant observations, and the analysis of policy documents. The findings reveal that educational administration, when proactive, collaborative, and data-driven, significantly boosts student digital literacy. In fact, schools employing these practices experienced an improvement in digital literacy by up to 65% within two years of program implementation. The success of these programs was largely attributed to key factors such as visionary leadership, strategic allocation of resources, continuous teacher capacity development, and robust monitoring systems. Additionally, the research highlights the importance of a comprehensive approach to digital literacy, where educational leaders understand the interconnections between various administrative functions and their impact on digital education. This includes integrating strategic planning, operational execution, developmental efforts, evaluation processes, and collaborative work between teachers and administrators. In response to these findings, the study proposes the Integrated Digital Literacy Administration Model (MALDT). This model offers a framework that can be adapted by educational institutions to enhance learning quality in the digital age. It emphasizes the need for a holistic approach to digital literacy administration, combining leadership vision with operational efficiency and continuous professional development. Ultimately, the adoption of such a model can help schools foster an environment where digital literacy is embedded into the core educational experience, ensuring students are adequately prepared for the challenges of the digital era.

This study analyzes the opportunities and challenges in implementing digital payment systems to enhance the productivity of Micro, Small, and Medium Enterprises (MSMEs). In the era of growing digital transformation, the adoption of cashless transactions has become a crucial innovation to improve efficiency and competitiveness among MSME players. The findings indicate that the use of digital payment platforms such as QRIS, bank transfers, e-wallets, and card-based e-money offers several advantages, including faster payment processing, reduced risk of calculation errors, and the minimization of counterfeit money usage, which remains an issue in some regions. However, the implementation of digital payments still faces various obstacles on the ground. Certain sectors of MSMEs continue to rely heavily on cash transactions, especially in remote areas where internet connectivity is limited. Furthermore, many business owners still prefer conventional payment methods due to concerns over trust, security, and deeply rooted habits. Demographic factors also influence the level of digital payment adoption. Younger generations tend to be more adaptive to digital technologies, whereas older business owners are generally less familiar and comfortable with using digital devices. These findings suggest that in order to fully leverage the benefits of payment digitalization among MSMEs, strategic efforts are needed. These should include the improvement of digital infrastructure, widespread education and awareness programs, and the development of applications tailored to the specific needs and characteristics of each business sector. Collaboration between the government, financial institutions, and digital service providers is essential in creating an inclusive and user-friendly digital payment ecosystem. By addressing technical barriers and bridging digital literacy gaps, the implementation of digital payments holds significant potential to drive operational efficiency and sustainably boost the productivity of MSMEs.

This community service program aims to improve the capacity of 25 raw cassava chip MSMEs in Solok Regency through holistic training that integrates managerial, collaborative, and spiritual aspects. The activities are designed with the real needs of business actors in mind, both in terms of technical business management skills and strengthening business ethics values. The training is conducted in a classical manner through the delivery of entrepreneurship and financial management materials covering basic business management concepts, simple marketing strategies, and cash flow management. In addition, participants participate in group simulations and ice-breaking games to foster a spirit of collaboration and build trust among business actors. Assistance in financial recording practices is carried out using the financial records application v1.1, which is designed to facilitate recording daily transactions, tracking production costs, and simple profit and loss analysis. A special contemplation session is also held to foster awareness of ethics and spirituality in entrepreneurship, including the importance of honesty, social responsibility, and sincere intentions in running a business. The program is evaluated through a 20-question digital quiz taken by all participants. The evaluation results show a significant increase in the understanding of basic management concepts, cash flow recording skills, and a responsible attitude in managing the business. These findings confirm that a values-based training approach combined with hands-on practice can effectively strengthen the foundations of MSME sustainability, both in terms of operational performance and moral resilience. Given the positive results, this program is recommended for replication in other regions with similar business characteristics. Continued support from local governments, educational institutions, and business partners is essential to expand the program's impact, ensure business sustainability, and foster competitive and integrated community-based economic growth.

This study aims to analyze the effect of revenue on the ornamental fish business at PT. Indotama Putra Wahana. Revenue in this context refers to all income obtained by the company, both from export activities and from sales through online platforms such as Tokopedia. Business growth is defined as the increase in net profit, reflecting the sustainability and development of the company in running its operations. Therefore, it is important to analyze the contribution of income from both sources to the company’s success and growth. The data used in this study includes export revenue over the past six months and revenue from Tokopedia over the past four months. Net profit is calculated by subtracting total income from monthly operational costs. This study uses a quantitative approach with multiple linear regression analysis processed using SPSS software to obtain more accurate results. The research findings show that the ANOVA test resulted in an F value of 38.429 with a significance value of 0.007, indicating that both export revenue and Tokopedia revenue significantly affect business growth simultaneously. This suggests that both types of income play an important role in driving the company's growth. Additionally, the t-test shows that export revenue has a greater impact on business growth compared to Tokopedia revenue. The regression coefficient for export revenue is 0.987, while for Tokopedia revenue, it is 0.536. Overall, this study reveals that export revenue has a greater impact on the growth and sustainability of the ornamental fish business at PT. Indotama Putra Wahana. These findings provide deeper insight for the company to focus on export strategies to enhance net profit and ensure the sustainability of its business.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting Indonesia's economy, contributing 61.07% to the national Gross Domestic Product (GDP). However, MSMEs still face various challenges, particularly low productivity due to limited access to technology and production equipment. A clear example is Kedai Ndeso, located in Jiyu Village, Kutorejo District, Mojokerto Regency. This small food business faces inefficiencies in the noodle boiling process, which is still done manually using conventional methods, resulting in limited production capacity and longer service times. Through this community service program, the implementation team aimed to develop and apply an appropriate technology innovation in the form of a multi-strainer noodle boiler to help improve MSME productivity. The method used was a participatory approach, actively involving the Kedai Ndeso owner throughout each stage of the program, which was conducted from July 13 to 24, 2025. The developed noodle boiler measures 35x35x35 cm and is made of food-grade stainless steel. It features six separate strainers, allowing six portions of noodles to be cooked simultaneously in the same amount of time.nTesting results demonstrated that this tool significantly increased production efficiency without compromising the quality of the noodles. It also led to operational cost savings, especially in terms of energy use and labor time. Additionally, training and outreach activities were carried out to ensure effective knowledge transfer to the MSME owner. This appropriate technology innovation has proven to be a practical solution for MSMEs in the culinary sector, helping them increase productivity and competitiveness while maintaining consistent product quality and ensuring food safety. Therefore, this initiative provides a tangible contribution to supporting the sustainability and independence of small enterprises in rural areas, empowering them to compete more effectively in the modern economy.

This study explores the influence of information system quality, information technology sophistication, and personal technical capability on the effectiveness of Accounting Information Systems (AIS) in Village Credit Institutions (LPDs) in Jembrana Regency. The research adopts a quantitative approach, utilizing a survey method. Questionnaires were distributed to 63 employees from 21 LPDs that have already implemented computerized AIS. The study focuses on assessing how these three independent variables contribute to the effectiveness of AIS in the LPDs. Multiple linear regression was employed for data analysis, allowing the researcher to determine the relationship between the independent variables and the effectiveness of AIS. The respondents were selected from LPDs that had successfully integrated technology into their accounting systems. The primary objective was to understand whether system quality, IT sophistication, and personal technical capability played a significant role in improving AIS performance in these institutions. The findings of the study indicate that all three independent variables—system quality, IT sophistication, and personal technical capability—positively influence the effectiveness of AIS. Specifically, high-quality systems, advanced IT infrastructure, and employees with strong technical skills were found to enhance the operational effectiveness of AIS. This underscores the importance of these factors in ensuring the smooth functioning of AIS in LPDs. As such, LPDs are encouraged to invest in improving system quality, upgrading IT systems, and enhancing the technical skills of their staff to optimize AIS performance. Overall, the study contributes to the understanding of how technological factors can be leveraged to improve accounting processes in financial institutions, particularly in rural settings like LPDs in Jembrana Regency.

This study aims to determine the influence of intellectual capital, company age, company size, and managerial ownership on firm value, with Good Corporate Governance (GCG) acting as a moderating variable. In addition to analyzing the overall effect of each variable, this study also divides the analysis into three distinct periods: the normal period, the pandemic period, and the recovery period. The population of the study includes companies in the hotel, restaurant, and tourism sub-sectors listed on the Indonesia Stock Exchange (IDX) during the period of 2018 to 2022. The sample was selected using purposive sampling, resulting in a total of 24 companies with 120 observations analyzed. To test the hypotheses and analyze the data, this study employed the Statistical Product and Service Solutions (SPSS) software version 25. The results indicate that intellectual capital and company age do not have a significant effect on firm value. In contrast, company size and managerial ownership were found to have a significant influence on firm value, suggesting that larger companies and those with higher levels of managerial ownership tend to have stronger firm value. Furthermore, Good Corporate Governance (GCG), when tested as a moderating variable, did not significantly strengthen the relationship between intellectual capital and firm value. When viewed across the three time periods—normal, pandemic, and recovery—intellectual capital, company age, managerial ownership, and the moderating effect of GCG consistently showed no significant influence on firm value. However, the study reveals a notable exception in the case of company size. During both the pandemic and recovery periods, company size was shown to significantly affect firm value. This suggests that during periods of crisis and recovery, firm size plays a more crucial role in maintaining or increasing firm value, possibly due to greater resources, resilience, and operational capacity possessed by larger firms.

This study aims to analyze in depth the structure of production cost components and determine a reasonable and competitive selling price for shrimp farming in the Venambak Shrimp Farm. The background of this study is the need to determine the cost efficiency and profit potential of shrimp farming activities, so that business actors can make the right decisions and be oriented towards sustainability. The study uses a quantitative descriptive approach with the full costing method to calculate the total production costs, and the cost plus pricing method to determine the selling price. The data used consists of primary data, such as details of operational expenses during one cultivation cycle (six months), as well as secondary data obtained from internal company reports and records. The results of the analysis show that the total production costs incurred in one shrimp cultivation cycle reached Rp16,085,208,000, with a total harvest of 1,000,000 kg. Based on these figures, the cost of goods manufactured (COGS) was obtained at Rp16,085 per kg. In determining the selling price, the company used the cost plus pricing method and set the selling price at Rp80,000 per kg. Thus, the profit margin obtained by the company reached Rp63,915 per kg. Gross profit generated during one cultivation cycle reached Rp63,915,000,000. If cultivation were conducted in two cycles per year, the annual gross profit could potentially increase to Rp127,830,000,000. These findings indicate that with efficient cost management and the right pricing strategy, shrimp farming has significant profit potential. Therefore, intensive and sustainable shrimp farming development at the Venambak Shrimp Farm is highly feasible to improve the competitiveness and welfare of fisheries business actors.