This study aims to prove empirically the effect of financial rewards, labor market considerations, professional training, work environment, professional recognition, and social value on career interests as public accountants. The population of this study isungraduate accounting students of 2014 amounts of 743 students and is obtained samples of 260 students. The obtained are data categorized as primary data getting by distributing questionnaires and secondary data. The test results prove that the professional training, work environment, professional recognition, and social value have significant effects on career interests as public accountants, unlike the variables of financial presentation and labor market considerations, the test results prove that those variables have no effect on career interest as public accountants.

Although Indonesia’s electrification ratio reached 99.2% in 2020, it has shown stagnating electrification since 2018. This is because most of the remaining areas that need to be electrified are remote and have unique characteristics that hamper implementation of microgrids for providing energy access. Furthermore, not only the deployment but also the long-term sustainability of microgrids is crucial for ensuring continuity of energy access. This paper aims to investigate the scaling and sustainability challenges of remote microgrid development in Indonesia by analyzing microgrids in the Maluku and North Maluku provinces. This study is a two-part publication; the first part focuses on identifying challenges in Indonesia’s remote microgrid development, while the second part focuses on potential technology solutions. In the first part, an assessment of energy access within a multi-tier framework was conducted, which was then analyzed using a multi-dimensional (institutional, social, technical, economic, environmental, and policy) approach adapted from the literature. The framework was expanded by mapping the challenges onto specific phases of the microgrid development, which is intended to be helpful for the parties involved in specific phases. It is shown that the challenges related to unclear land status, lack of social engagement, preliminary survey, technical and practical knowledge, and O&M procedures—especially for remote microgrids with renewable energy sources—are the most prominent issues. Additionally, issues caused by electrical events and environmental conditions such as relatively humid and high-temperatures, and uncontrolled vegetation, rodents, insects, and lizards are often found. Furthermore, a high-level technological outlook to address some of these issues is presented.

The tea industry in Kenya is among the main consumers of firewood for its intensive thermal energy demand. Along with the growing concerns about firewood depletion, tea factories have begun transitioning to alternative fuels to power their boilers. Briquettes made of biomass residues are among the promising solutions; however, they are not yet widely adopted. This study was conducted to identify the factors that motivate the tea factories to use biomass briquettes instead of firewood and the factors hindering such substitution. The substitution potential was assessed, and the drivers and barriers of the substitution were examined using a combination of SWOT (strengths, weaknesses, opportunities, and threats) analysis and a PESTEL (political, economic, social, technological, environmental, and legal) framework. The findings suggest that even though using biomass briquettes is technically possible, it is not economically favorable for tea factories. The SWOT/PESTEL analysis identified 27 factors influencing the substitution. Among the key drivers are the depleting supply of firewood, the availability of biomass residues, and the external support from development organizations to improve the technical capacity in both tea and briquette industries. The study revealed the barriers to substitution include the cost competitiveness, insufficient supply, and varying quality of briquettes, as well as the lack of awareness and knowledge of briquettes.

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This paper is the companion paper of Remote Microgrids for Energy Access in Indonesia “Part I: scaling and sustainability challenges and a technology outlook”. This part II investigates the issues of photovoltaic (PV) systems with respect to the planning, design, and operation, and maintenance phases in microgrids in Indonesia. The technology outlooks are also included as PV has an important role in providing electricity in the underdeveloped, isolated, and border areas. The data in this paper are from PV microgrids located in Maluku and North Maluku, which are two provinces where there is barely any grid connection available and thus very dependent on remote microgrids. The data are obtained from interviews with Perusahaan Listrik Negara (PLN) and NZMATES, which are an Indonesian utility company and a program for supporting role for the PV systems in Maluku funded by New Zealand respectively. Common issues with respect to reliability and sustainability are identified based on the provided data. Advanced technologies to increase reliability and sustainability are also presented in this paper as a technology outlook. Among these solutions are online monitoring systems, PV and battery lifetime estimation, load forecasting strategies, and PV inverters technology.