LiFePO₄ (LFP) or Lithium-ion battery with its advantages compared to common current motorcycle battery is an appropriate alternative in substituting wet and dry cell battery. Huge amount of demand of motorcycle along with the battery in Indonesia also make it an interesting product for business. In order to assess the commercial potential for such a new technology, market share needs to be estimated as well as the techno-economic feasibility. Hence, market share prediction using the residents of Surakarta Region and techno-economic analysis using NPV, IRR and PBP indicators have been conducted in this study. Calculation using markov chain method shows that LFP battery tends to dominate the market after certain period. Techno-economic analysis also figures out that the commercialization is feasible in three conditions - first mover, even with market leader and equilibrium point. Therefore, there is a great commercial potential for LFP battery especially in Indonesia.

This study aims to test empirical research on the effect of financial resource ability, research and development (R & D) on innovation orientation and competitive position. This study also examines the critical mediating role of innovation orientation and competitive position to achieving new products performance (NPP). This study used a quantitative research approach by comparing data from service industry and manufacture industry in Indonesia included in Indonesian-State-Ownership companies. The analysis unit in this study used middle managers and top managers who responsible for managing divisions within the Indonesian-State-Ownership companies. The number of respondents studied in this study was 287 sample. The purposive sampling technique was used in taking the research sample. This study indicated that financial resources abilities, research and development (R & D) abilities positive effect on innovation orientation and competitive position. This study also testing the importance role of innovation orientation and a competitive position to enhancing new products performance (NPP).

Universitas Sebelas Maret (UNS) through SMART UNS Company has conducted research and development of e-motorcycle conversion using Li-ion battery pack as a substitute for ICE energy source from the conventional motorcycle. Currently, the battery-pack that used for e-motorcycle conversion is in the development phase towards commercialization. The challenge of estimating production costs is the complicated production process and storing hidden expenses that can be a problem. This hidden cost is often a missing or varied factor that costs less or more expensive. This study presents an integrated parametric cost estimation model with activity-based cost assignments to estimate production costs through cost calculations for each activity. Activity-based costs break the production process into a specific cost element for each step. Each activity's cost is put into a parametric cost estimation model to calculate the cost of each activity into the total cost of production. Cost estimation results will be analyzed using a regression method to determine which variables most affect the production cost of Li-ion battery packs for the conversion of e-motorcycles in the SMART UNS company.

The COVID-19 pandemic had a wide-ranging impact, resulting in a global recession due to weakened purchasing power. This circumstance necessitates business organizations adapting to developments and being more conscious of the risk of financial statement fraud. The intention of this research is to investigate the way corporate governance affected financial statement fraud during the COVID-19 pandemic. To acquire empirical data for examining corporate governance variables on financial statement fraud, the research was examined using quantitative methods. The study takes advantage of secondary data acquired from annual reports of companies under special monitoring listed on the Indonesia Stock Exchange of 2020-2021. The logistic regression method was used to evaluate 134 data sets, and financial statement fraud was measured using the Z-Score and F-Score models. The results indicate that using the Z-score, only the board size has a negative effect on financial statement fraud during the COVID- 19 pandemic. Meanwhile, using the F-Score, the corporate governance variables studied are not proven to have an influence on financial statement fraud during the COVID 19 pandemic.

Citrus essential oils (EOs) have various bioactivities like antioxidants, with many applications. Antioxidant activities depend on the chemical compositions of the EOs, which are affected by climate, soil, and geographical region. Thus, investigations on chemical compositions and antioxidant activities of Citrus EOs in different countries are valuable. In this study, we distilled EOs from peels of Indonesian-grown Citrus, including C. nobilis, C. limon, C. aurantifolia, C. amblycarpa, and Citrus spp.Chemical compositions of EOs were analyzed using Gas Chromatography-Mass Spectrometer (GC-MS), whereas the antioxidant activities were determined by employing 2,2-diphenyl-2-picrylhydrazyl (DPPH) method. Furthermore, principal component analysis (PCA) was applied to elucidate the main contributing compounds for antioxidant activity. The results show that all EOs possess unique chemical characteristics, with limonene as the majority constituent. For antioxidant activities, C. limon and C. amblycarpa EOs are the two strongest, IC50 values below 7.00 μL/mL. PCA approach suggests that -terpinene mainly contributes to the high antioxidant activities of C. limon and C. amblycarpa. Moreover, o-cymene, thymol, p-cymene, and α-pharnesene may also be responsible for the antioxidant activity of C. limon EO. These results are valuable information for the applications of Citrus EOs as antioxidant sources.

Poor hygiene in the food services industry is a critical public health concern in the Maldives, with an average of 35 public complaints per month regarding the poor hygienic conditions of the restaurants in Male’, the capital of Maldives. Thus, this study aimed to identify the level of knowledge, attitude, and the gap of self-reported with the observed practice (KAP) of food handlers as well as the potential association between KAP. 290 food handlers from restaurants were surveyed, demonstrating moderate knowledge (55.5%), moderate attitude (3.62±0.51) and good practice (4.18±0.54). However, it is critical the result shows the food handlers in Male’ have poor practice on the time and temperature control where especially on thawing and storage resulting from a lack of training in the temperature danger zone. The work experience impacting the level of knowledge, education impacts the level of attitude and age, and education and work experience impacting practice. Male’ restaurants mostly employed the foreigners mostly from Bangladesh and the food handlers were identified to have low level of education. Association analysis identified significant relationships between knowledge, attitude, and practice, while the principle component analysis shows categories that are related to each of KAP. This study is fundamental for policymakers to review and improve law enforcement to address the current food safety situation in the Maldives.