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Hydrogen-based hybrid microgrid systems have emerged as a promising solution to enhance renewable energy integration and improve energy supply reliability. By combining renewable sources such as solar and wind with hydrogen production and storage technologies, these systems address the intermittency of renewable power while ensuring continuous energy availability. This study evaluates the techno-economic feasibility, environmental impact, and scalability of hydrogen-based hybrid microgrids, with a focus on cost-effectiveness and system performance under varying operating conditions. Simulation tools, including HOMER Pro and MATLAB Simulink, are used to model the system and conduct sensitivity analyses on hydrogen production costs and demand fluctuations. Key performance indicators such as Levelized Cost of Energy (LCOE), Net Present Value (NPV), and CO₂ emissions reduction are assessed. The results show that although the system requires a high initial investment, it becomes economically viable over time due to reduced operational costs and improved efficiency. Additionally, the system demonstrates significant environmental benefits, outperforming conventional fossil fuel-based systems in terms of emissions reduction. Sensitivity analysis further indicates that advancements in hydrogen production technologies could substantially enhance economic feasibility. Overall, hydrogen-based hybrid microgrids offer a reliable and low-carbon energy solution, supporting sustainable energy transitions and reducing dependence on fossil fuels.

Exchange rates are a crucial indicator in an open economy, playing a significant role in influencing international trade, investment flows, and overall macroeconomic stability. This study aims to analyze the impact of rupiah exchange rate fluctuations on Indonesia’s economic growth during the period 2014–2023. The research employs a descriptive qualitative approach using secondary data obtained from official publications of Statistics Indonesia and Bank Indonesia. The main variables analyzed include the rupiah exchange rate against the United States dollar and Indonesia’s economic growth. The findings indicate that exchange rate movements are closely related to economic growth dynamics, particularly through international trade mechanisms, production costs, and the stability of the real sector. Depreciation of the exchange rate tends to enhance export competitiveness, but it may also trigger inflation due to rising import prices. Conversely, appreciation can help control inflation but may weaken export competitiveness. Therefore, maintaining exchange rate stability is essential to support sustainable economic growth and strengthen national economic resilience.

This study aims to analyze the impact of inflation on the profitability of Micro, Small, and Medium Enterprises (MSMEs) operating in traditional markets. Inflation influences key business aspects, including rising production costs, declining consumer purchasing power, and instability in input prices, all of which can disrupt business performance. The research employed a quantitative approach using survey data collected from MSME actors to assess these effects. The findings reveal that inflation has a significant negative impact on MSME profitability, particularly through the reduction of profit margins. This occurs as businesses face higher raw material costs while simultaneously experiencing a decline in sales volume due to weakened consumer demand. As a result, many MSMEs struggle to maintain financial stability and sustain their operations under inflationary pressure. These findings highlight the need for adaptive strategies among MSMEs, such as cost efficiency and pricing adjustments. Additionally, the study offers important policy implications for the government to support MSMEs through targeted interventions, including price stabilization measures and financial assistance programs, in order to maintain business resilience and economic sustainability.

This study aims to examine how standard costing can be used as a tool for planning and controlling production costs in salted egg cracker micro, small, and medium enterprises (MSMEs). MSMEs need to manage their production costs effectively to increase their profitability in an era of increasingly fierce business competition. A case study was used to collect data through interviews, observations, and financial document analysis. The study shows that the implementation of standard costing has helped more accurate production cost budget planning. This makes it easier for management to compare standard costs with actual costs, which allows for effective and efficient cost control. Furthermore, the findings indicate that standard costing can serve as a benchmark and evaluation tool to improve operational effectiveness. Furthermore, this study suggests that MSMEs should incorporate a standard costing system into their financial reporting process and educate management and employees about the importance of cost control. Therefore, implementing standard costing can be a long-term strategy to keep the company operational and competitive in an increasingly competitive market.

Tobacco is a leading commodity that forms the foundation of the rural economy, but its cultivation faces challenges in the form of labour intensity, significant capital requirements, and farmers' lack of understanding of systematic cost structures. This study aims to analyse the production cost structure and evaluate the economic efficiency of tobacco farming managed by the Batu Daun Farmer Group in Batuan Village, Sumenep Regency. The research method used a qualitative descriptive approach with data collection through in-depth interviews with the head of the farmer group, field observations, and analysis of financial documents as secondary data. The analysis focused on identifying fixed and variable costs, as well as evaluating economic performance using the Break Even Point (BEP) and Revenue-Cost Ratio (R/C) indicators. The results showed that the total production cost was IDR 28,597,500 (fixed costs of IDR 3,450,000 and variable costs of IDR 25,147,500) for the production of 2,800 kg of tobacco with a gross income of IDR 70,000,000. The R/C ratio value of 2.44 (>1) indicates that the business is operating efficiently and profitably, while the BEP of 215.4 kg shows that actual production far exceeds the break-even point, meaning that the business is in an economically safe zone. The results of the study conclude that the tobacco farming business of the Batu Daun Farmer Group is economically viable and efficient.

Focusing on Yuli Bakery, this study aims to examine in depth how production planning budgets and cost effectiveness influence business profitability, particularly in the food and bakery industry sector. This research is based on the assumption that effective production planning can optimize the utilization of available resources, minimize raw material waste, and establish more efficient and structured business operational performance. The study explores the implementation of labor management, raw material management, and production process control oriented toward cost efficiency without reducing product quality, thereby enabling sustainable profitability improvement. The results of the analysis show that Yuli Bakery successfully reduced its cost of goods sold (COGS) by IDR 12,800,000, which directly contributed to an increase in operating profit and gross profit. This cost reduction did not affect overall production volume nor generate additional expenses in other cost components. These findings indicate that even in the absence of significant revenue growth, cost optimization through proper production planning can make a substantial contribution to improving Yuli Bakery’s profitability.

Pricing is a critical factor determining the success of small and medium-sized enterprises (SMEs) in the market. This study investigates the pricing strategy implemented by Kebab Ajo Lubeg, a culinary SME located near Universitas Putra Indonesia YPTK Padang. The research aims to analyze how pricing methods are applied, the factors considered in price determination, and their influence on consumer purchasing decisions and business strategy. A qualitative descriptive approach was employed, with data collected through semi-structured interviews with the owner and employees, direct observation, and documentation of product offerings and pricing. Findings indicate that Kebab Ajo applies a combination of cost-based pricing, competition-based pricing, and product-based price variation to balance production costs, consumer purchasing power, and market competition. The pricing strategy significantly affects consumer satisfaction, repeat purchases, perceived value, brand image, and business competitiveness. This study provides practical insights for other SMEs in setting appropriate prices while maintaining customer loyalty and profitability, and it contributes to the academic discourse on marketing management and pricing strategies in the culinary sector.

Strengthening the family economy through the development of productive household-based businesses is an important strategy in supporting sustainable rural community development. This approach is considered effective because it utilizes the potential of local resources and involves the active role of family members, especially housewives, in economic activities. One form of business that is relatively easy to implement is the production of hygienic laundry soap, considering the simple manufacturing process, affordable production costs, and has a relatively stable level of market need and demand. These conditions make this business an opportunity to be developed as a productive household economic activity. This study aims to analyze the implementation of home-based hygienic laundry soap production training and examine its impact on improving the skills and economic independence of housewives in Jambur Village, Padang Matinggi . The focus of the study is directed at the training process, the level of understanding of participants, and changes in attitudes and economic capabilities after participating in the activity. The approach used in this study is a descriptive qualitative method, which allows researchers to obtain an in-depth picture of the program implementation and participants' experiences. Data collection techniques are carried out through direct observation, interviews with participants and related parties, and documentation of activities to support research data. The research results show that the training on making hygienic laundry soap had a positive impact on improving the knowledge and skills of housewives in producing safe, hygienic, and marketable soap. Participants not only understood the production stages but also learned how to make soap independently. Furthermore, the training fostered entrepreneurial motivation and awareness of home-based business opportunities, thereby opening up opportunities to increase family income. Therefore, this training program significantly contributes to women's empowerment and strengthening family economies at the village level through the development of productive, home-based businesses.

This study analyzes the forms of risk and risk management strategies in melon farming in Brebes as an impact of climate change. A descriptive qualitative approach was applied using a case study through in-depth interviews with a farmer who has more than ten years of experience, supported by secondary data from BPS, BAPPENAS, and related literature. The findings reveal four categories of major risks: market, financial, operational, and socio-environmental. High-level risks include climate variability, yield decline, and pest attacks. Medium-level risks involve production costs, water management, and price fluctuations, while low-level risks consist of limited weather information and agricultural extension services. Current strategies are still basic, including fertilization, pesticide application, and water channel arrangement. Strengthening adaptation is needed through irrigation technology, climate-resilient varieties, marketing diversification, and improved access to information and institutional support.

The informal institution of mutual cooperation (gotong royong) in the rice farming community in Bhera Village, Mego District, Sikka Regency, remains the main foundation of social solidarity and the sustainability of agricultural activities even though modernization and the use of labor have begun to shift traditional values. A qualitative approach with a case study method was used to explore the role, form, and meaning of mutual cooperation in agricultural practices. Data were collected through in-depth interviews, participant observation, and documentation studies of rice farmers who are active in mutual cooperation activities. Data analysis was carried out through reduction, presentation, and drawing conclusions using triangulation techniques to ensure the validity of the findings. The results show that mutual cooperation is manifested in every stage of farming, from uprooting seedlings, planting (planting), clearing weeds, to harvesting, which is carried out voluntarily and in turns through the Irutan Tradition system. This institution functions as a collective work mechanism that reduces production costs, overcomes labor shortages, and strengthens social ties between farmers. Beyond its economic function, mutual cooperation has profound social and cultural significance as a symbol of brotherhood, togetherness, and collective responsibility in maintaining the sustainability of local wisdom and the resilience of farming communities amidst social and technological change.

Sweet corn is a horticultural commodity that is widely consumed in Indonesia. This study evaluated the effectiveness of NPK 18-18-18 fertilizer on the vegetative growth, yield components, and relative agronomic effectiveness (RAE) of sweet corn (Zea mays saccharata). Field experiments were conducted using fertilizer dosages of 0,50, 0,75, 1,00, and 1,50 NPK, with a control treatment for comparison. The application of NPK 18-18-18 significantly increased plant height, stem diameter, leaf number, ear length, ear diameter, biomass weight, ear weight with husk, ear weight without husk, plot yield, and overall productivity compared with the control. Mean values across treatments ranged from 68,94–205,72 cm for plant height, 7,41–20,47 mm for stem diameter, 6,01–13,00 leaves per plant, 15,41–20,89 cm for ear length, and 36,05–49,65 mm for ear diameter. Biomass weight ranged from 0,12–0,34 kg, ear weight with husk from 0,13–0,34 kg, and ear weight without husk from 0,12–0,28 kg. Plot yield varied between 7,91–25,46 kg, corresponding to productivity levels of 5,02–16,16 t/ha. RAE analysis indicated that fertilizer application was effective at dosages of 0,75, 1,00, and 1,50 NPK, with the highest effectiveness observed at 1,50 NPK (118%). Notably, the 0,75 NPK dosage achieved an RAE value of 101%, demonstrating that lower fertilizer input can enhance yield while reducing production costs and mitigating fertilizer scarcity. These findings suggest that NPK 18-18-18 fertilizer, when applied at an optimal dosage, can be effectively utilized in sweet corn cultivation to improve growth and productivity while ensuring efficient nutrient management.

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.

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.

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.

Dependence on chemical fertilizers has caused a decline in soil quality, groundwater contamination, and rising agricultural production costs due to unstable fertilizer prices. In recent years, frequent fertilizer crises have revealed the fragility of reliance on inorganic fertilizers within the national agricultural system. Hence, a transformation toward environmentally friendly and sustainable agriculture is urgently required. This study employed a scoring technique to analyze field observation data, which were narrated based on the written methodology. Respondents’ answers were categorized and classified according to their assumptions or opinions, with scores determined using a Likert scale. The Likert scale measures attitudes, opinions, and perceptions of individuals or groups regarding specific social phenomena. The results showed that key driving factors—such as affordable fertilizer prices, support from agricultural extension workers, and social encouragement from the community—achieved scores above 82%. This finding indicates that external conditions are quite favorable for promoting the use of organic fertilizers. However, major challenges remain, including the limited availability of organic fertilizers in the field and farmers’ long-standing dependency on chemical fertilizers. To address these challenges, it is essential to enhance the market availability of liquid organic fertilizers (POC) through collaboration between producers and farmer groups. Continuous technical assistance should be provided, including demonstration plots that display tangible improvements in rice yields using POC. Furthermore, government support in the form of targeted subsidies or special incentives for farmers transitioning to organic fertilizers is vital, while strengthening the role of farmer groups and agricultural extension workers as catalysts for the adoption of environmentally friendly innovations.

This study aims to analyze the influence of capital variables and production costs on the income of Micro, Small, and Medium Enterprises (MSMEs) in the Kediri area, East Java. The method used is a descriptive quantitative approach with data collection techniques through the distribution of questionnaires to MSME actors. Data analysis was performed using multiple linear regression with the help of SPSS software version 26. The results of the study show that both capital and production costs have a significant influence on the income of MSMEs. Capital plays a key role in supporting business operations and expansion, while production costs affect efficiency and profit margins. These findings indicate that increasing access to capital and optimal management of production costs can be an important strategy in increasing MSME income. This research provides practical contributions for stakeholders, including local governments and financial institutions, in designing policies for empowering MSMEs that are more targeted. In addition, the results of this study can be a reference for further research that focuses on other variables that also affect the performance of MSMEs. Thus, a deeper understanding of microeconomic factors can encourage the sustainable growth of the MSME sector in the Kediri area and its surroundings.