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This paper investigates Government intervention in a three-echelon supply chain comprising one manufacturer and one retailer. Government is the top level member trying to reduce environmental impacts based on the amount of carbon emission during the production process. Government controls the chain by collecting tax from the retailer which is indirectly paid by the customer and paying subsidy/imposing ne on the manufacturer. Government encourages manufacturer to reduce carbon emission by contributing some subsidy and also makes an e ort to generate Government net revenue (GNR) by imposing tax. The GNR is generated by collecting tax from the retailer on the sold product and penalty from the manufacturer at the trading price for the extra amount of emissions. The retail price is decided based on the selling price, tax and greening level. We aim to determine optimal levels of pricing, greening and amount of tax to be levied. The models for both linear and iso-elastic demand patterns are developed. The aim of this piece research is two-fold: (i) review the existent literature on the relationship between environ- mental collaboration and sustainability performance and (ii) render a tenable prototype of supply chain to illuminate the relationship between sustainability and profitability. According to the aforesaid goals this paper has carried out a detailed empirical research by using advanced structural equation modelling approaches. The research findings will be particularly important for manufacturing companies struggling to find techniques to achieve sustainability performance. Also it will aid the supply chains in developing environmental collaboration with the Govt. in order to attain the targets of GSCM.

Recent techno-economic analysis (TEA) has underscored that for algal biofuels to be cost competitive with petroleum fuels, co-products are necessary to offset the cost of fuel production. The co-product suite must scale with fuel production while also maximizing value from the non-fuel precursor components. The co-product suite also depends on algal biomass composition, which is highly dynamic and depends on environmental conditions during cultivation. Intentional shifts in composition during cultivation are often associated with reduced biomass productivity, which can increase feedstock production costs for the algae-based biorefinery. The optimal algae-based biorefinery configuration is thus a function of many factors. We have found that comprehensive TEA, which requires the construction of process models with detailed mass and energy balances, along with a complete accounting of capital and operating expenditures for a commercial-scale production facility, provides invaluable insight into the viability of a proposed biorefinery configuration. This insight is reflected in improved viability for one biorefining approach that we have developed over the last 10 years, namely, the Combined Algal Processing (CAP) approach. This approach fractionates algal biomass into carbohydrate-, lipid-, and protein-rich fractions, and tailors upgrading chemistry to the composition of each fraction. In particular, transitioning from valorization of only the lipids to a co-product suite from multiple components of high-carbohydrate algal biomass can reduce the minimum fuel selling price (MFSP) from more than $8/gallon of gasoline equivalent (GGE) to $2.50/GGE. This paper summarizes that progress and discusses several surprising implications in this optimization approach.

The global demand for acrylic acid (AA) is increasing due to its wide range of applications. Due to this growing demand, alternative AA production strategies must be explored to avoid the exacerbation of prevailing climate and global warming issues since current AA production strategies involve fossil resources. Investigations regarding alternative strategies for AA production therefore constitute an important research interest. The present study assesses waste apple pomace (WAP) as a feedstock for sustainable AA production. To undertake this assessment, process models based on two production pathways were designed, modelled and simulated in ASPEN plus® software. The two competing production pathways investigated included a process incorporating WAP conversion to lactic acid (LA) prior to LA dehydration to generate AA (denoted as the fermentation–dehydration, i.e., FD, pathway) and another process involving WAP conversion to propylene prior to propylene oxidation to generate AA (denoted as the thermochemical–fermentation–oxidation, i.e., TFO, pathway). Economic performance and potential environmental impact of the FD and TFO pathways were assessed using the metrics of minimum selling price (MSP) and potential environmental impacts per h (PEI/h). The study showed that the FD pathway presented an improved economic performance (MSP of AA: USD 1.17 per kg) compared to the economic performance (MSP of AA: USD 1.56 per kg) of the TFO pathway. Crucially, the TFO process was determined to present an improved environmental performance (2.07 kPEI/h) compared to the environmental performance of the FD process (8.72 kPEI/h). These observations suggested that the selection of the preferred AA production pathway or process will require a tradeoff between economic and environmental performance measures via the integration of a multicriteria decision assessment in future work.

The problem that becomes the background of this research is in determining the selling price of a basic product that is used is the calculation of the cost of production, which is a way to take into account the determination of cost elements into the cost of the product and the selling price that is set must be able to determine all costs that produce long term profit. Based on the determination of the correct product cost of a product, it will be able to reduce uncertainty in determining the selling price. The purpose of this study is to find out how to calculate the cost of production based on the full costing method for determining the selling price of the product. In determining the selling price of the product, the selling price method is used based on cost-plus pricing. Cost plus pricing is the determination of the price by adding a certain amount (percentage) of the selling price or cost as profit. The method used in this study is quantitative descriptive analysis method, the results of this study indicate that there are advantages in calculating the cost of goods manufactured based on the Full Costing method and to be able to determine the cost of goods sold, the production costs must be calculated at the beginning of each month based on the previous period's sales report.

This study is a quantitative descriptive study to determine the costs, revenues, income and profits of a business and to determine the feasibility of cassava tape business in Bale Hakim village, Lut Tawar district, Central Aceh district. The methodology of this research is descriptive quantitative. Data analysis using R/C formula and Break Event Point. The results showed that the total cost of producing cassava tape for 3 months was RP. 5,007,000, with a total revenue of 13,730,000, income Rp. 9.520.000 and Profit Rp. 8,723,000. The result of the calculation of R/C is greater than 1, namely 2.742, then the cassava tape industry is feasible to operate. The calculation results of BEP production = 5,007 and Total Production = 13,730, then BEP Production < Total Production, then the cassava tape business is in a profitable position. The results of the calculation of BEP receipts = Rp. 5.007.000 and Revenue = 13.73 million, then, BEP Revenue < Acceptance, then the cassava tape business is in a profitable position. And the results of the calculation of BEP Price = 364.676 and selling price = Rp. 1000, then BEP Price < Selling Price, then the cassava tape business is in a profitable position. Keywords: Analysis, Business Feasibility, Home Industry, Cassava Tape.

Activated carbons (AC) from lignocellulosic biomass feedstocks are used in a broad range of applications, especially for electrochemical devices such as supercapacitor electrodes. Limited studies of environmental and economic impacts for AC supercapacitor production have been conducted. Thus, this paper evaluated the environmental and economic impacts of AC produced from lignocellulosic biomass for energy-storage purposes. The life cycle assessment (LCA) was employed to quantify the potential environmental impacts associated with AC production via the proposed processes including feedstock establishment, harvest, transport, storage, and in-plant production. A techno-economic model was constructed to analyze the economic feasibility of AC production, which included the processes in the proposed technology, as well as the required facility installation and management. A base case, together with two alternative scenarios of KOH-reuse and steam processes for carbon activation, were evaluated for both environmental and economic impacts, while the uncertainty of the net present value (NPV) of the AC production was examined with seven economic indicators. Our results indicated that overall “in-plant production” process presented the highest environmental impacts. Normalized results of the life-cycle impact assessment showed that the AC production had environmental impacts mainly on the carcinogenics, ecotoxicity, and non-carcinogenics categories. We then further focused on life cycle analysis from raw biomass delivery to plant gate, the results showed that “feedstock establishment” had the most significant environmental impact, ranging from 50.3% to 85.2%. For an activated carbon plant producing 3000 kg AC per day in the base case, the capital cost would be USD 6.66 million, and annual operation cost was found to be USD 15.46 million. The required selling price (RSP) of AC was USD 16.79 per kg, with the discounted payback period (DPB) of 9.98 years. Alternative cases of KOH-reuse and steam processes had GHG emissions of 15.4 kg CO2 eq and 10.2 kg CO2 eq for every 1 kg of activated carbon, respectively. Monte Carlo simulation showed 49.96% of the probability for an investment to be profitable in activated carbon production from lignocellulosic biomass for supercapacitor electrodes.

Sampah yang meningkat tanpa adanya penanganan lebih lanjut akan mengakibatkan permasalahan serius. Penimbunan sampah dapat bertahan dengan waktu yang lama, yang disebabkan oleh lambatnya waktu dekomposisi dari timbunan sampah, khususnya sampah plastik. Penelitian bertujuan mengetahui jumlah sampah plastik yang dihasilkan, keuntungan yang dihasilkan dan keberlanjutan dari penerapan metode Buang, Pisah, Untung (Bungpitung) menggunakan sistem barcode. Penelitian mengambil metode purposive sampling. Pengumpulan data berupa data sekunder harga jual sampah plastik dan data primer timbulan sampah plastik dan wawancara. Penelitian menggunakan analisis metode gabungan (mixed methods) penelitian kuantitatif dan kualitatif. Total timbulan sampah plastik dari semua responden sebesar 136.508 gr dengan rata-rata timbulan sampah plastik 65 gr/orang/hari. Bentuk sampah plastik dominan terbanyak Gelas Bening Sablon (GBS) sebesar 35.526 gr. Bentuk sampah plastik dominan terbanyak dari total seluruh jenis yaitu Botol Bening Biru (BBB) sebesar 40.525 gr. Total keuntungan sampah plastik yang diperoleh dari semua responden sebesar Rp 128.945 dengan rata-rata keuntungan sampah plastik Rp 61,4 /hari. Tingginya nilai timbulan sampah plastik, tingginya nilai keuntungan yang dihasilkan, kontinuitas penerapan metode bungpitung, peningkatan wawasan mengenai pengelolaan sampah plastik, peningkatan perilaku dalam mengelola sampah plastik serta pendapat secara langsung oleh responden mengenai kelayakan metode Bungpitung merupakan bukti metode Bungpitung layak diterapkan pada masyarakat di masa yang akan datang.ABSTRACTIncreased waste without further handling will lead to serious problems. The landfill can last for a long time, which is caused by the slow decomposition time of the landfill, especially plastic waste. This study aims to determine the amount of plastic waste produced, the profits generated from the application of the Dispose, Separate, Profit (Bungpitung) method using a barcode system. The research took the purposive sampling method. Collecting data in the form of secondary data on the selling price of plastic waste and primary data on the generation of plastic waste and interviews. This study uses a combined analysis (mixed methods) of quantitative and qualitative research. The total generation of plastic waste from all respondents is 136,508 grams with an average plastic waste generation of 65 grams/person/day. The dominant form of plastic waste is Screen Printing Clear Plastic Cups (GBS) as much as 35.526 gr. The most common form of plastic waste of all types is Blue Clear Plastic Bottle (BBB) of 40,525 gr. The total profit from plastic waste obtained from all respondents is Rp. 128,945 with an average profit of Rp. 61.4/day for plastic waste. The high value of plastic waste generation, the increase in the value of the profits generated, the continuity of the application of the bungpitung method, increased insight into plastic waste management, increased behavior in managing plastic waste, and direct assessment by respondents about Bungpitung methods suitable for use in the community in the future.

Abstract: training in cost accounting and calculating the cost of goods sold (CoGS) for micro, small, and medium enterprises (MSMEs) in Ponggok Tourism Village was carried out to provide understanding and training in calculating CoGS. Based on the initial survey conducted by the community service team, information was obtained that seller in Ponggok Village did not calculate CoGS properly because they based their selling price on market prices. This is because MSMEs have a similar business, namely a culinary business. This unsuitable selling price determination will result in suboptimal profit achievement because each business has a different total cost. For this reason, this service carries out four training sessions to guide MSME players in deermining the appropriate selling price. The four sessions covered the delivery of concepts and materials, discussions, training in calculating CoGS, and evaluation. This community service is expected to increase understanding and skills in calculating CoGS so that optimal profit can be achieved. Keywords: cost accounting;cost of good sold; Ponggok Village Abstrak: pelatihan akuntansi biaya dan penghitungan Harga Pokok Penjualan (HPP) pada pelaku UMKM di Desa Wisata Ponggok dilaksanakan untuk memberikan pemahaman dan pelatihan penghitungan HPP.  Berdasarkan survei awal yang dilakukan tim pengabdian, didapatkan informasi bahwa para pelaku UMKM di Desa Ponggok tidak melakukan penghitungan HPP karena mendasarkan harga jualnya sesuai harga pasar. Hal ini dikarenakan para pelaku UMKM memiliki usaha yang sejenis, yaitu usaha kuliner. Penentuan harga jual yang tidak sesuai ini akan menyebabkan pencapaian laba yang tidak optimal karena setiap usaha memiliki berbagai total biaya yang berbeda. Untuk itu, pengabdian ini melaksanakan empat sesi pelatihan untuk memandu para pelaku UMKM menentukan harga jual yang sesuai. Keempat sesi tersebut meliputi penyampaian konsep dan materi, diskusi, pelatihan penghitungan HPP, dan evaluasi. Pengabdian kepada masyarakat ini diharapkan dapat menambah pemahaman dan ketrampilan menghitung HPP sehingga laba yang optimal dapat tercapai.Kata kunci: akuntansi biaya, harga pokok penjualan, Desa Ponggok

Nowadays, more and more consumers consider environmentally friendly products in their purchasing decisions. Companies need to adapt to these changes while paying attention to standard business systems such as payment terms. The purpose of this study is to optimize the entire profit function of a retailer and to find the optimal selling price and replenishment cycle when the demand rate depends on the price and carbon emission reduction level. This study investigates an economic order quantity model that has a demand function with a positive impact of carbon emission reduction besides the selling price. In this model, the supplier requests payment in advance on the purchased cost while offering a discount according to the payment in the advanced decision. Three different types of payment-in-advance cases are applied: (1) payment in advance with equal numbers of instalments, (2) payment in advance with a single instalment, and (3) the absence of payment in advance. Numerical examples and sensitivity analysis illustrate the proposed model. Here, the total profit increases for all three cases with higher values of carbon emission reduction level. Further, the study finds that the profit becomes maximum for case 2, whereas the selling price and cycle length become minimum. This study considers the sustainable inventory model with payment-in-advance settings when the demand rate depends on the price and carbon emission reduction level. From the literature review, no researcher has undergone this kind of study in the authors’ knowledge.

This paper presents an EOQ model where demand is dependent upon time and selling price. In the proposed model of inventory, the retailer allows its unsatisfied customers to return their product whereas the manufacturer offers a full trade credit policy to the retailer. To make our model realistic, we have assumed that the product returned can be resold with the same selling price. Number of returns is a function of demand. In this proposed inventory model considering deterioration, the retailer does not fully reimburse its customers for the returned product. The primary purpose of this inventory model is to determine the optimal selling price, optimal order quantity, and optimal replenishment cycle length in order to maximize the retailer’s total profit earned per unit time. A numerical example is also presented and a sensitivity analysis is carried to highlight the findings of the suggested inventory model.