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This study aims to analyze the effect of production costs and sales volume on profit with firm size as a moderating variable in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study used a quantitative approach with an associative research design. The data used were secondary data obtained from annual financial statements of food and beverage companies listed on the IDX. The sampling technique used purposive sampling and obtained 110 observations. The analysis method employed was Moderated Regression Analysis (MRA) using IBM SPSS Statistics. The results of the study indicate that production costs do not have a significant effect on company profit. Meanwhile, sales volume has a positive and significant effect on profit. Firm size has a negative and significant effect on profit. Furthermore, firm size is unable to moderate the relationship between production costs and profit as well as the relationship between sales volume and profit. The coefficient of determination test shows that the independent and moderating variables are able to explain 56.8% of the variation in company profit, while the remaining 43.2% is explained by other variables outside the research model. This study implies that companies need to focus more on increasing sales volume and improving operational efficiency to enhance profitability.

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.

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.

This study aims to analyze production cost efficiency through the use of self-formulated feed based on rice bran in laying hen farming in Kutamandiri Village. Feed costs represent the largest component of production expenses in laying hen enterprises, reaching up to 60–70% of total operational costs. The research employed a descriptive quantitative approach using primary data collected through observation, interviews, and cost-revenue recording during one production period. Data were analyzed using cost structure analysis and Revenue-Cost (R/C) ratio to determine business feasibility. The results indicate that the use of rice bran-based self-formulated feed reduced feed costs and lowered total production expenses. The calculated R/C ratio was 1.43, indicating that the enterprise is financially feasible and profitable. Additionally, the findings suggest that utilizing locally available feed resources such as rice bran can improve cost efficiency, reduce reliance on external feed supplies, and enhance the sustainability of small-scale laying hen enterprises. This research provides valuable insights for farmers in Kutamandiri Village and other similar agricultural communities looking to optimize production costs and improve their profitability by adopting cost-effective, locally sourced feed options.

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.

This community service initiative provides a comprehensive business analysis to evaluate financial feasibility, aiming to mitigate potential losses and ensure operational viability. By offering concrete data on business prospects and challenges, this analysis serves as a strategic guide for resource allocation and market targeting, while simultaneously enhancing attractiveness to potential investors. The program was conducted in the South Nunukan District, Nunukan Regency, North Kalimantan. As Indonesia's 34th province and a strategic border region, North Kalimantan faces significant challenges in food security due to limited supply chains. A central component of this study is the Break-Even Point (BEP) analysis—the threshold at which a business incurs neither profit nor loss. The BEP analysis provides critical insights into the relationship between pricing, operational costs, sales volume, and production levels. Consequently, it serves as a vital decision-making tool for business owners to optimize profitability. The results of this study demonstrate that, despite the continued use of traditional methods, the polyculture system remains highly profitable and sustainable for the local community.

The Checksheet process at PT. Automotive component companies are an important activity to maintain quality consistency in the production of automotive components, especially brackets. However, the inspection method that is still carried out manually causes waste of time, high use of paper, and increased operational costs. This study aims to reduce the cycle time of Patrol Check A-T-A, implement a digital (paperless) recording system, and improve process efficiency through the PDCA (Plan-Do-Check-Act) approach, Fishbone Diagram, and Why-Why Analysis. The results of the identification of the root of the problem show that the absence of a standardized digital system and the lack of management initiatives are the main causes of the long inspection process and high paper consumption. The implementation of E-Checksheet as a digital solution resulted in a significant reduction in cycle time, from 50 minutes to 10 minutes, as well as eliminating paper use by up to 100%. In addition, workflows become simpler, data is easier to monitor, and processes become more efficient. This study concludes that the digitization of Checksheet is able to increase operational effectiveness, reduce waste, and support continuous improvement in the manufacturing environment.

Asset management and equipment maintenance are crucial aspects in supporting smooth business operations, particularly in the copper crafts industry. Merapi Karya Cipta, located in Dusun III, Tumang, Cepogo District, Boyolali Regency, owns various production equipment assets that play a direct role in the work process, yet their management remains rudimentary and unplanned. This community service activity aims to increase copper craftsmen's understanding and awareness of the importance of asset management and equipment maintenance to improve operational efficiency. Qualitative methods were used through observation, interviews, and direct outreach to the craftsmen. The results of the activity demonstrated increased knowledge and a shift in participants' perspectives on business management, particularly regarding equipment maintenance and division of labor. The craftsmen began to understand that routine maintenance can be performed simply and does not always require significant costs. Therefore, this activity is expected to help maintain the continuity of the production process, reduce the risk of equipment damage, and support increased productivity and the well-being of the local community.

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 problem faced is the decline in the performance of a 650 liter/minute centrifugal pump due to wear on components, especially the impeller, rolling bearings, and mechanical seals in supplying process water and clean water in industrial production systems. The planning objective is to obtain a maintenance schedule for a 650 liter/minute centrifugal pump for the operational period of 2026 and the ratio between maintenance costs and profits generated by the machine. The maintenance planning method includes collecting maintenance data from previous maintenance periods, reviewing centrifugal pump specifications, applying the inspection, replace, repair, and overhaul (IRRO) approach, estimating the age and price of components that are expected to be damaged, estimating the cost and duration of dismantling and installing components that have been repaired in accordance with the provisions of the requirements for usable components or replacement parts, scheduling maintenance and repairs, estimating maintenance and repair costs for the 2026 period, and determining the ratio of maintenance costs to profits. The planning results are in the form of a maintenance schedule for the 2026 period worth IDR 4,290,000,-, a maintenance cost to profit ratio of 7.44% and the implications indicate that the machine is still suitable for use and prospective for operations in the next few years.  

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.

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.

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.

This community service activity aims to improve the financial literacy of Micro, Small, and Medium Enterprises (MSMEs) through targeted training in calculating the Break Even Point (BEP) as a financial control tool. BEP, or break-even point, is the specific point at which total revenue equals total costs, allowing businesses to determine the minimum sales volume required to avoid losses. The activity was held in the Curug Tourism Village in Bogor Regency, with 27 MSMEs from various business sectors actively participating. The implementation method included outreach, training sessions, practical BEP calculations using participants' actual business data, and post-training mentoring to ensure long-term learning. The results of the activity demonstrated a significant improvement in participants' understanding of the BEP concept and its practical application in determining selling prices, production volumes, and cost control. Therefore, the application of BEP analysis is a crucial and effective strategy in supporting the sustainability and operational efficiency of MSME businesses.

Background: Traditional naval maintenance strategies rely on centralized supply chains and pre-manufactured spare parts, leading to long repair downtimes and logistical inefficiencies, particularly for vessels operating in remote maritime regions. Additive manufacturing (3D printing) offers a disruptive alternative by enabling on-demand production of spare parts, reducing dependence on external suppliers, and enhancing fleet self-sufficiency. However, material durability, operational feasibility, and cost-effectiveness remain underexplored for naval applications. Original Value: This research advances the study of AM in naval engineering, assessing its practical viability beyond theoretical potential. Unlike previous studies focusing on commercial maritime applications, this study evaluates 3D printing’s impact on naval fleet readiness, supply chain resilience, and sustainability. Objectives: The study investigates how 3D printing can optimize naval maintenance efficiency, specifically analyzing its feasibility, material performance, cost implications, and logistical advantages. Methodology: A qualitative-empirical approach was used, combining material performance testing, expert interviews, and operational case studies to evaluate mechanical durability, economic feasibility, and AM integration challenges. Results: Findings indicate that AM reduces repair downtime by 40%, lowers part procurement costs by 30–50%, and enhances supply chain resilience. However, material limitations and infrastructure readiness remain key adoption challenges. Conclusions: Hybrid AM adoption—where 3D printing supplements rather than replaces traditional manufacturing—offers the most practical near-term approach for naval fleets. Strategic investment in material research, onboard AM training, and fabrication infrastructure will enhance fleet efficiency, reduce environmental impact, and future-proof maritime maintenance strategies.

The purpose of this study was to gain a better understanding of how the operational budget planning process is applied to the Mebel Serba Usaha (Mebel Serba Usaha) business, which falls into the micro, small, and medium-sized business category. A quantitative descriptive approach was used, collecting data through direct interviews and observing business activities. The obtained data was then examined to determine costs. Furthermore, sales records over the past four years were evaluated for their use. The analysis revealed that Mebel Serba Usaha has never created an operational budget. This situation makes it difficult for the company to manage its finances, which ultimately impacts performance and profitability. The study shows that an operational budget is a crucial tool for more targeted financial management. Operational budget planning helps companies develop long-term business plans and organize and monitor expenses. The results of this study also emphasize that the absence of a budget tends to make companies lack a clear reference point for determining sales targets and controlling production costs. With structured budget planning, companies can more easily identify spending priorities, estimate cash flow, and assess the efficiency of resource use. Furthermore, implementing an operational budget can improve managerial discipline because every financial decision is based on careful planning, not just on immediate needs. Another benefit is increased transparency in fund management, thereby minimizing the risk of waste or misallocation of costs. Therefore, this study provides a practical contribution in the form of recommendations on the importance of implementing an operational budget for micro, small, and medium enterprises, particularly in maintaining sustainability and increasing competitiveness amidst increasingly fierce business competition.This research is expected to be a reference for other MSMEs in developing a more effective and sustainable financial system.

This study aims to analyze and improve the quality control of packaging printing production at PT XYZ by applying the Lean Six Sigma methodology. Lean Six Sigma combines waste reduction principles with statistical quality control to achieve operational excellence. The research identifies major production challenges, including high defect rates, overproduction, and ineffective inventory management, all of which contribute to increased costs and reduced efficiency. The DMAIC framework—Define, Measure, Analyze, Improve, and Control—was employed to systematically address these issues. During the Define and Measure phases, types of waste were identified and defect rates were calculated using Defects Per Million Opportunities (DPMO). In the Analyze phase, root causes were examined using a Fishbone (Ishikawa) diagram, highlighting factors related to manpower, materials, machines, and methods. The analysis revealed a sigma level of 3.2, indicating a moderate level of process quality and substantial room for improvement. To address the identified issues, several improvement strategies were proposed. These include implementing a Just-In-Time (JIT) system to reduce inventory waste, adopting the First-In-First-Out (FIFO) inventory method for better material rotation, and conducting targeted technical training for operators to minimize human error. In the Control phase, the study suggests process standardization, routine inspections, and continuous monitoring as key practices to ensure that improvements are sustained over time. The findings and recommendations from this study are expected to contribute to better quality control, reduced operational waste, and enhanced productivity in the packaging printing process. Ultimately, this approach aims to strengthen PT XYZ’s competitiveness in the printing industry by fostering a culture of continuous improvement and quality excellence.

This study aims to analyze the development strategy of vannamei shrimp (Litopenaeus vannamei) cultivation business in the intensive pond system at CV Jaya Tirta Vannamei, Probolinggo, East Java. The research applied a qualitative descriptive approach combined with SWOT analysis to evaluate both internal and external factors affecting the business. Data were obtained through observation, interviews, and documentation, then processed to generate alternative development strategies. The results show that CV Jaya Tirta Vannamei possesses strong internal resources such as experienced human resources, reliable production facilities, and good management capabilities. Externally, the company benefits from the rising demand for vannamei shrimp in domestic and global markets, the availability of modern aquaculture technology, and supportive government policies. Nevertheless, some challenges exist, including fluctuating shrimp prices, vulnerability to disease outbreaks, and relatively high operational costs, which may influence business continuity if not addressed effectively. Based on the SWOT analysis, the most appropriate development strategy is the S-O (Strengths–Opportunities) strategy, with an alternative strategy score of 3.72. The recommended strategies are: (1) increasing shrimp production through the adoption of advanced and sustainable cultivation technology, (2) developing and maintaining a reliable water quality management system to enhance productivity, (3) utilizing skilled human resources to strengthen innovation in cultivation techniques, and (4) ensuring the availability of sufficient and quality feed to support continuous production growth. In conclusion, implementing the S-O strategy provides an effective pathway for CV Jaya Tirta Vannamei to optimize its internal strengths in response to external opportunities. By improving technology application, strengthening resource utilization, and enhancing production management, the company can secure competitive advantage, increase productivity, and ensure long-term sustainability in the rapidly growing aquaculture industry.