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Precision Multi-Forage Nutrition as a Driver of Sustainable Goat Agribusiness Performance Nicholas Renaldo; Jahrizal Jahrizal; Achmad Tavip Junaedi; Suhardjo Suhardjo; Onny Setyawan; Sulaiman Musa; Cecilia Cecilia
Journal of Applied Business and Technology Vol. 7 No. 1 (2026): Jounal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/s2a28145

Abstract

Feed cost remains the largest expenditure in goat farming enterprises and significantly influences profitability, competitiveness, and long-term sustainability. Despite advances in precision livestock farming, limited studies have examined precision nutrition from an agribusiness perspective, particularly in tropical goat production systems. This study aims to analyze the role of Precision Multi-Forage Nutrition (PMFN) as a driver of sustainable goat agribusiness performance through the strategic integration of seven functional forage crops: Bonanza maize (Zea mays), Sweet Lady maize (Zea mays), Indigofera zollingeriana, Anaphalis javanica, Medicago sativa, Pakchong grass (Pennisetum purpureum Ă— Pennisetum americanum), and Odot grass (Pennisetum purpureum cv. Mott). Using a descriptive case study approach combined with techno-economic and agribusiness feasibility analyses, the study evaluates the nutritional, operational, and economic contributions of diversified forage resources within integrated goat farming systems. The findings indicate that the PMFN framework enhances feed security, improves resource utilization efficiency, reduces dependence on external feed markets, and strengthens business resilience. The integration of seven complementary forage species creates a balanced nutritional ecosystem that supports productivity while simultaneously optimizing feed costs and improving profitability. Guided by the Resource-Based View (RBV), the study demonstrates that diversified forage resources can function as valuable, rare, inimitable, and non-substitutable strategic assets that contribute to sustainable competitive advantage. Furthermore, the study introduces the concept of Forage-Based Competitive Advantage (FBCA), which positions forage diversity and precision nutrition as strategic drivers of agribusiness performance rather than merely production inputs. The results suggest that Precision Multi-Forage Nutrition represents a transformative agribusiness innovation capable of enhancing economic sustainability, operational resilience, and long-term competitiveness in goat farming enterprises. These findings provide theoretical contributions to agribusiness strategy literature and practical implications for farmers, investors, and policymakers seeking sustainable livestock development models.
Developing Social Accounting Competencies through IoT-Based Goat Farming Learning Systems Suhardjo Suhardjo; Nicholas Renaldo; Achmad Tavip Junaedi; Kristy Veronica; Harry Patuan Panjaitan; Onny Setyawan; Wilda Susanti; Rahma Widi; Umar Faruq; Jahrizal Jahrizal
Reflection: Education and Pedagogical Insights Vol. 3 No. 1 (2026): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v3i1.142

Abstract

The digital transformation of agriculture has created new opportunities and challenges for accounting education, particularly in developing social accounting competencies related to sustainability and social responsibility. This study aims to examine the effect of an IoT-based goat farming learning system on the development of social accounting competencies in vocational and applied accounting education. Using a quantitative explanatory research design, this study integrates a technology-enhanced learning approach supported by real-time data generated from IoT-enabled goat farming systems. Data were collected from students participating in IoT-based learning activities and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that the IoT-based goat farming learning system has a positive and significant effect on social accounting competencies, including the ability to identify, measure, interpret, and report social and environmental impacts. The findings demonstrate that real-time livestock data provide an effective experiential learning environment that bridges the gap between abstract social accounting concepts and practical applications. This study contributes to accounting education literature by repositioning IoT-based livestock systems as pedagogical platforms rather than purely operational tools. The study also offers practical implications for educators, curriculum designers, and policymakers seeking to strengthen sustainability-oriented accounting education in digitally transformed agribusiness contexts.