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

This study aims to examine how profits and company size affect tax avoidance in energy companies listed on the stock exchange between 2022 and 2024. This study applies a quantitative approach using secondary data from annual financial reports. The population data was taken from 18 energy companies listed on the Indonesia Stock Exchange, while the sample selection was conducted using purposive sampling. The main phenomenon affecting the test results is the existence of incentives for highly profitable companies to engage in tax avoidance due to the potential for more significant tax savings. In addition, large companies usually have more resources and complex organizational structures, which give them more opportunities to carry out innovative and aggressive tax planning. It is hoped that this study can offer a fresh understanding of tax avoidance practices in the energy sector in Indonesia. The impact of this study is important for authorities to understand the relationship between corporate profitability, entity size, and tax avoidance practices, especially in the energy sector, which plays a strategic role. This understanding can assist in formulating more appropriate taxation policies to maintain economic stability and fiscal justice. The novelty of this research lies in its focus on business entities in the energy sector listed on the Stock Exchange from 2022 to 2024, which is a dynamic period marked by global commodity price fluctuations, changes in energy policy, and significant geopolitical challenges.

The ornamental flower industry in Indonesia has shown a significant growth trend and is increasingly gaining popularity among the public. Numerous flower shops have emerged in various cities, offering a wide range of cut flowers. This sector holds promising potential for continuous development. Cut flowers of various types also possess high economic value, making them an attractive and profitable business opportunity. This study aims to examine the influence of service quality, product quality, and price perception on customer satisfaction at Shanum Florist Fresh Flower Shop in Tuban City. This study employed a quantitative research approach using a survey method by distributing online questionnaires to respondents selected through a convenience sampling technique, involving a total of 112 participants. The collected data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with the assistance of the SmartPLS software. The study results reveal that service quality positively and significantly influences customer satisfaction, while product quality shows a positive yet insignificant impact. Additionally, price perception demonstrates a positive and significant relationship with customer satisfaction.

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.

Choosing a strategic business location is a key factor in building a successful enterprise, especially in Lautem Municipality, Timor-Leste. This area presents various opportunities for businesses such as grocery shops, small restaurants, repair workshops, and agricultural ventures. However, entrepreneurs often face challenges like poor road infrastructure, limited purchasing power, and inadequate transport access. This study developed a web-based Decision Support System (DSS) using the ELECTRE method to help business owners select the most suitable location. The system evaluates multiple location options based on important criteria such as population density, transportation access, and economic activity. By using this approach, entrepreneurs can reduce the risk of choosing an unprofitable location and improve their chances of success. The results show that implementing the ELECTRE method in a DSS is effective for identifying optimal business sites. These findings are expected to serve as a practical reference for entrepreneurs in Lospalos and nearby areas, while also supporting local economic development in the region.

In line with this national rice productivity improvement strategy, the Situbondo Regency Government in East Java Province is actively participating in initiating the development of new superior rice varieties. In early 2023, Situbondo Regency released a new superior rice variety, the Bk Situbondo 01 Agritan Variety. This new rice variety was developed for the IP 400 program. In 2024, the cultivation of this superior rice variety, Bk Situbondo 01 Agritan, began in several villages, one of which was in Battal Village, Panji District, primarily by the Joyo Mulyo 3 Farmers Group. In this regard, it is deemed necessary to conduct research to determine the income and financial efficiency of the superior rice variety Bk Situbondo 01 Agritan. The results of the study indicate that financially the income is recorded as profitable and the farming is efficient. Financially, if it is calculated that there is a decrease in the amount of production and a decrease in production prices of up to 15%, as well as an increase in variable costs of up to 15%, assuming that other factors are considered constant, the new superior rice variety farming business Bk Situbondo 01 Agritan, recorded that the income is still profitable and the farming business is still efficient. It can also be seen that the factors: (a) decrease in the amount (quantity) of production, and (b) decrease in production prices, are relatively more sensitive in responding to the decrease in the level of income and efficiency of the farming business, when compared to the factor: (c) increase in variable costs of the farming business.

This study aims to examine the influence of firm size, profitability, and liquidity on the capital structure of PT Krakatau Steel Tbk during the 2017–2024 period. The independent variables in this study consist of firm size, measured by the natural logarithm of total assets (Ln Total Assets), profitability measured by Return on Equity (ROE), and liquidity measured by the Current Ratio (CR). The dependent variable is capital structure, proxied by the Debt to Equity Ratio (DER). A quantitative approach was employed, utilizing multiple linear regression analysis to test the hypotheses. The data used were secondary in nature, comprising quarterly financial statements of PT Krakatau Steel Tbk obtained from the Indonesia Stock Exchange (IDX) and other official sources. The empirical findings reveal that, partially, firm size has a negative and statistically significant effect on capital structure. This suggests that larger firms tend to rely less on debt financing. Profitability exerts a positive and significant influence on capital structure, indicating that more profitable companies are more likely to use debt to finance their operations. Conversely, liquidity exhibits a negative yet statistically insignificant impact on capital structure, implying that liquidity does not have a substantial effect on the company's capital structure decisions. Simultaneously, the three independent variables collectively have a significant effect on capital structure. The model’s coefficient of determination (R²) indicates that 26.7% of the variation in capital structure can be explained by the independent variables, while the remaining 73.3% is attributable to other factors not included in this study. These findings contribute to the understanding of financial decision-making within capital-intensive industries.

A research project entitled Optimisation of Gandasil D Use to Increase Kale (Barassica Oleracea Var. Acephala) Productivity in Hydroponic Systems was conducted at the Pakkea Experimental Garden, Faculty of Agriculture, North Toraja Regency, from March to June 2025. This research project aims to determine the response of Ab mix nutrients and Gandasil D fertiliser in the DFT system to the growth and production of kale plants. The method used in this study was a randomised block design (RAK) with 6 levels of Gandasil D concentration. (KO = Control), (K1 = 0.5 grams/litre of water), (K2 = 1 gram/litre of water), (K3 = 1.5 grams/litre of water), (K4 = 2 grams/litre of water), (K5 = 2.5 grams/litre of water) with 3 replications and with AB MIX concentrations, 0 to 7 days after planting = 400 ppm, 8 to 14 days after planting = 600 ppm, 15 to 21 days after planting = 800 ppm, 22 to 28 days after planting = 1000 ppm, 29 to 35 days after planting = 1200 ppm, 36 days and onwards until harvest = 1500 ppm. The variables observed in this study were plant height, leaf length, leaf width, number of leaves, and plant stem diameter. The results showed that a concentration of Gandasil D 2.5 grams/litre of water gave the best results with an average plant height of 37.93 cm, 12.56 leaves, leaf length of 24.16 cm, leaf width of 14.31 cm, stem diameter of 11.69 mm, and harvest weight of 232.89/plant. The data were analysed using analysis of variance (ANOVA) and followed by a post hoc test at a significance level of 0.05. The analysis of the feasibility of farming showed an R/C ratio of 1.03, which means that kale cultivation using a hydroponic system and the aforementioned nutrient concentration is feasible and profitable.

The purpose of this research is to analyze the effect of investment and firm growth on the improvement of firm value, with profitability serving as a mediating factor. This study employs a quantitative research design using secondary data obtained from the Indonesia Stock Exchange (IDX). The population includes infrastructure sector companies listed on the IDX from 2021 to 2023, and purposive sampling was applied to select 29 companies, yielding a total of 87 firm-year observations. Path analysis with SPSS software was used to test the hypotheses and examine both direct and indirect relationships among the variables. The findings reveal that investment has a significant positive impact on firm value, indicating that firms with higher levels of investment tend to enhance their market valuation. Similarly, firm growth contributes positively to firm value, suggesting that sustainable expansion fosters greater investor confidence. Moreover, profitability is proven to mediate the relationship between investment and firm value, showing that the benefits of investment are maximized when they lead to improved profitability. Profitability also significantly mediates the relationship between firm growth and firm value, underscoring its role as a key driver in translating growth strategies into shareholder value. These results highlight the importance of profitability as a strategic element in strengthening firm value. Practically, the study suggests that managers should prioritize profitable investments and sustainable growth strategies to maximize firm value, while investors may consider profitability as a central indicator when evaluating firm performance.

This study aims to determine the income and feasibility of sago processing business in Andabia Village, Anggaberi District, Konawe Regency. The research was carried out in March 2025 using the purposive sampling method, based on the consideration that the sago processing business has long been the main livelihood of the local community. The sample was taken by census of 13 respondents. Data analysis using revenue model I = TR - TC and business feasibility analysis with an R/C = TR / TC ratio approach. The results of the study show that in one sago processing process, the total revenue reaches IDR 18,000,000, while the total cost is IDR 7,863,269. Thus, the net income obtained by sago processors is IDR 10,136,731. The business feasibility analysis shows an R/C ratio value of 2.29, which means that every expenditure of IDR 1 generates IDR 2.29 in revenue. The R/C value > 1 indicates that the sago processing business in the region is profitable and feasible to be developed. These findings provide a basis for strengthening the local economy through optimizing the sago business as a sustainable source of income. This study also recommends policy support and technical training to improve the efficiency and competitiveness of sago processing businesses in the area.

The Unnoni Weaving Center is a community-led, small and medium-sized enterprise (SME) development center for traditional weaving. Despite its significant potential, many entrepreneurs in this center face challenges in determining appropriate product prices. They typically rely solely on intuition or follow market prices without considering all production cost components, resulting in very small profit margins and even the risk of incurring losses. In response to these challenges, this community service program was designed to improve the ability of SMEs to determine more rational, measurable, and profitable selling prices through comprehensive and applicable training in production cost calculations. The methods employed included outreach, workshops, intensive mentoring, and hands-on simulations on pricing based on real costs and reasonable margins. The program was conducted in two sessions at the Unnoni Weaving Center Hall, involving 25 local weaving entrepreneurs. The results showed significant improvement, with participants' understanding of identifying production cost components increasing by 76%, while approximately 80% successfully conducted simulations for determining selling prices, taking into account raw materials, labor, overhead costs, and profit margins. The tangible impact of this activity is seen in increased business literacy, more systematic calculation skills, and the confidence of SMEs in determining prices and negotiating with consumers and business partners. Furthermore, this activity is expected to be a starting point for the implementation of a simple financial recording system, increased operational efficiency, and the development of a branding strategy for Unnoni woven products so they can compete more professionally, sustainably, and with high competitiveness in both local and global markets.

This research aims to analyze the financial feasibility and marketing strategy of Etawa goat farming in Kaligesing District, which is recognized as one of the main centers for Etawa goat breeding in Indonesia. The case study was conducted at Setia Farm, a representative and active breeder in the region. The financial analysis employed several indicators, including Break-Even Point (BEP), Net Present Value (NPV), Internal Rate of Return (IRR), and Gross Benefit-Cost Ratio (Gross B/C). The findings show that the Gross B/C value reached 4.7, indicating a high return compared to investment cost. The NPV value was positive, and the IRR exceeded the prevailing loan interest rate, highlighting that the business generates significant profitability over time. Additionally, the BEP was achieved in a relatively short period, which signifies the business has strong potential for short-term capital recovery and low financial risk. From a marketing perspective, Setia Farm implements a combination of product excellence, adaptive pricing strategies, diverse distribution channels, and active promotional efforts. Their flagship products—mainly superior Etawa goats and processed dairy products—are positioned to meet market demand effectively. The farm also uses both direct marketing and digital platforms, such as social media and e-commerce, to expand its reach. Promotion is carried out through agricultural events, online campaigns, and collaboration with livestock communities. These strategies contribute to increasing brand awareness, building customer loyalty, and improving competitiveness. The integration of financial feasibility and strategic marketing supports the sustainability and growth of Etawa goat farming in Kaligesing. The results of this study can serve as a reference for livestock entrepreneurs, investors, and policymakers in developing similar agribusiness models that are profitable, resilient, and market-oriented.

Profitability is one of the key indicators in assessing a company's ability to generate profits and plays a crucial role in financial decision-making. According to the pecking order theory, companies with high profitability tend to prefer using internal funds and reduce reliance on debt. This study aims to analyze the effect of profitability on debt policy, as well as to examine the role of dividend policy as a moderating variable in this relationship. The study employed Slovin’s formula for sample selection and analyzed 263 non-financial publicly listed companies on the Indonesia Stock Exchange (IDX) in 2023. The data used in this research were secondary data obtained from annual financial reports published on the official website of the IDX or the respective company websites. Profitability was measured using return on assets (ROA), debt policy was measured by the debt-to-equity ratio (DER), and dividend policy was measured by the dividend payout ratio (DPR). The analytical method used in this study was multiple linear regression analysis with the help of the SPSS software. The results indicate that profitability has a negative effect on debt policy, meaning that the more profitable a company is, the less likely it is to depend on debt financing. Additionally, the findings suggest that dividend policy does not significantly moderate the relationship between profitability and debt policy. This implies that whether a company distributes dividends or not does not meaningfully influence how profitability affects its debt decisions. These results are in line with the pecking order theory and provide insight for corporate financial managers in planning funding structures. It also emphasizes the importance of internally generated funds for companies with strong earnings performance.

This study aims to examine the influence of independent variables—Social Media, Pricing, and Promotion—on the dependent variable, Repurchase Decision, at Kedai Kopi Bersahaja. A quantitative research method was employed, utilizing multiple linear regression analysis with the assistance of SPSS 25 software. The population of the study consisted of 226 consumers, and a sample of 107 respondents was selected using incidental sampling techniques. Data were collected through questionnaires distributed to visitors who had made at least one purchase at the coffee shop. The results of the analysis indicate that each independent variable—Social Media, Pricing, and Promotion—has a positive and statistically significant partial influence on the Repurchase Decision. Additionally, the variables collectively demonstrate a strong simultaneous influence, suggesting that an integrated marketing approach is crucial for fostering customer retention and encouraging repeat purchases. Among the three, Social Media showed the most dominant influence, emphasizing the growing role of digital presence and online engagement in shaping consumer preferences and purchasing patterns. Based on these findings, it is recommended that Kedai Kopi Bersahaja maximize the use of social media platforms such as Instagram, TikTok, and Facebook by creating engaging, relevant, and interactive content that resonates with the target audience. Content strategies may include customer testimonials, behind-the-scenes videos, product highlights, and limited-time offers. Pricing should be evaluated periodically to remain affordable yet profitable, considering both market competition and perceived customer value. Meanwhile, promotion efforts can be diversified through the use of loyalty programs, bundle offers, student discounts, and digital coupons. The synergy between these three marketing factors—if consistently and strategically applied—is expected to enhance customer loyalty, strengthen brand image, and significantly increase the likelihood of repurchase decisions. These efforts are essential for building sustainable business growth in the competitive food and beverage industry.

The Indonesian manufacturing industry is currently facing intense pressure due to global economic fluctuations and domestic volatility, prompting a strategic reassessment of sustainability practices to maintain competitiveness. While firm value reflects investor confidence, discrepancies remain between operational performance and market valuation, particularly in highly profitable firms. This study aims to systematically investigate how internal corporate factors namely dividend policy, firm size, and green accounting influence firm value. Using a Systematic Literature Review (SLR) method, ten journal articles published between 2023 and 2025 were selected based on indexation (SINTA, Scopus, Copernicus), methodological clarity, and variable alignment. The articles were screened and analyzed using content analysis techniques, supported by Microsoft Excel and Mendeley for structured data extraction. The findings reveal that a stable dividend policy serves as a strong signal of financial stability, firm size reinforces strategic positioning and resource capacity, and green accounting strengthens legitimacy through sustainability disclosure. These factors jointly shape market perceptions and ultimately influence firm valuation. The synthesis supports both signal theory and legitimacy theory in explaining the transmission of value through internal policies. This study contributes theoretically by integrating financial and sustainability variables into a unified value framework and offers practical insights for corporate decision-makers seeking to align internal strategies with investor expectations. Limitations include reliance on secondary data and scope restricted to the manufacturing sector. Future studies should explore empirical validation through cross-sectoral analysis and primary data to enrich the findings.

Bag charm is a fashion accessory that is on the rise because of its ability to beautify the appearance of the bag and provide a unique personal touch. In recent years, these accessories have become a significant trend in the fashion world, especially thanks to the influence of social media such as TikTok and Instagram. One of the interesting innovations of bag charm is the use of bristle wire (pipe cleaner) as the main material, which allows the creation of various interesting shapes such as flowers, animals, and funny characters. The business proposal "Bag Charm from Feather Wire" offers creative products with high aesthetic value and personalized appeal according to customer taste. In addition to being easy to make, this product has low production costs and promising profit potential. The theoretical study in this proposal includes the concept of entrepreneurship, product innovation, and market analysis as an important foundation in business development. Marketing strategies through social media and craft exhibitions are also key in expanding market reach. This venture not only provides profitable business opportunities, but also encourages creativity in the handicraft industry and becomes a means of self-expression for consumers. With the wide market potential and uniqueness of the product, the bag charm of bristle wire can become a new trend in the world of handmade accessories.

This study provides a comprehensive synthesis of ten SINTA-accredited journal articles (levels 1–3) published from 2019 to 2024, examining how a low-interest-rate policy environment affects corporate capital structure in Indonesia. We focus on internal determinants (profitability, firm size, asset composition) versus external factors (market interest rates) in shaping firms’ debt ratios. The meta-analysis results indicate that although low interest rates statistically encourage higher leverage (average coefficient +0.28), internal firm characteristics remain the dominant drivers of capital structure decisions. Approximately 80% of studies report that more profitable firms tend to reduce debt ratios, consistent with the pecking order theory. In the post-pandemic context, low rates initially facilitated cheap borrowing, but heightened economic uncertainty underscores the need for managers to align funding strategy with each firm’s risk profile. The study draws practical implications: financial managers should calibrate capital structure in line with profitability and market volatility, while regulators should monitor corporate debt growth to safeguard financial stability. The findings also suggest directions for future research on how evolving macroeconomic conditions influence corporate finance in Indonesia.

This study explores the development and marketing strategy of an entrepreneurial product named CLIPMATE, a multifunctional keychain combining aesthetic design and carabiner functionality. The product targets young consumers, particularly university students, by offering both utility and personal expression. SWOT analysis, market surveys, and profit-loss calculations were conducted to assess market potential and business sustainability. Results indicate that CLIPMATE has promising market opportunities through digital marketing via social media and offline channels such as campus events. The product proves to be profitable with a positive net income and stable growth projection over the next five years. The study concludes that a blend of attractive design, affordable pricing, and strategic marketing are the keys to the success of the CLIPMATE business.

Interesting agricultural cultivation technology that is easy to apply by the community, namely hydroponic agribusiness. Plant cultivation techniques without using soil, but using water enriched with nutrients needed by plants. These hydroponic plants are becoming increasingly popular because they are efficient, environmentally friendly, and can be done in limited land. This activity was carried out with the background of raising awareness, knowledge, insight, and skills in cultivating vegetables using the hydroponic method. The form of this activity is socialization carried out and attended by students, administrators and staff of Ma'had Zaadul Ma'ad on Jl. Padat Karya Lorong Melati RT 01, Talang Jambe Village, Sukarame District, Palembang. namely lectures, discussions, and direct practice on hydroponic cultivation. This activity received a good response from PKM participants, where participants enthusiastically followed the course of the workshop activities, namely making hydroponic plant seeds, hydroponic devices, making AB mix nutrients, planting, harvesting, to preparing financial reports. Hydroponic plants have a higher selling value compared to other plants. Of course, this is a potential profitable and promising business opportunity, so that male and female students, administrators and staff can utilize the yard to cultivate hydroponic plants. The prospects for this plant are very bright in the long term because consumer demand never stops. This program has a significant positive impact, but it is recommended that there be further development to expand the reach and sustainability of activities.

This article examines the crucial role of eco-leadership in achieving a sustainable and environmentally friendly economy, particularly within the dynamic context of the digital age and industry 4.0. In this era, the pressure on companies to integrate environmentally friendly initiatives into their corporate social responsibility (CSR) programs is increasing, supported by government policies and regulations in Indonesia. This article highlights that the effectiveness of environmental protection and sustainable corporate performance can be measured through various practices such as waste management, pollution control systems, recycling, and environmental impact mitigation. In conclusion, environmentally oriented leadership plays a central role in promoting more responsible business practices and behaviors, which are essential for reaching sustainability targets and realizing an economy that is not only financially profitable but also responsible for environmental preservation.1