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The phenomenonoccurring in various universities shows an increase in cases of academic fraud, such as cheating, plagiarism, research data manipulation, and misuse of technology in the learning process. This behavior not only undermines academic integrity, but also has the potential tocreate a mindset of cheating that carries over into the workplace. Integrityis a fundamental value that forms the moral foundation of every aspect oflife, both in education and in the workplace. In the context of higher education, students are expected not only to excel academically,but also to possess honesty, responsibility, and strong professional ethics.Accountants are future professionals who will be directly involved inthe management and financial reporting of organizations. This profession demandsa very high level of honesty and integrity, because the accuracy andreliability of financial reports form the basis for business and public decision-making. However, in practice, there are many cases of accounting fraud, such as budget mark-ups, financial statement manipulation, creative accounting, and data misstatement, which occur due to weak values of integrity and moral responsibilityamong individuals. If dishonest behavior has already been established during college—for example, in the form of cheating, manipulating assignment data, or falsifying lab reports—then the risk of bringing similar habits into the workplace will be even higher. Integrity is a core competency (core comp) that determines a person's quality as an organizational asset

Fortuna Furniture still manages its inventory manually, which causes many problems, including delayed reports, inaccurate information, and the potential for lost records. These issues affect the quality of decision-making and operational efficiency. This service aims to build a web-based inventory information system that improves speed, accuracy, and integration in inventory management. The system development process follows the Waterfall model SDLC approach, with requirements analysis, design, implementation, and testing supported by interviews, observation, and documentation. The results of the activity show that the developed system can reduce input errors, speed up the process of recording incoming and outgoing goods, and enable real-time stock monitoring. Additionally, the report generation process becomes more efficient and easier for management to access. Overall, the use of this information system significantly improved the efficiency of Fortuna Furniture's inventory management and demonstrated the importance of digitalization in helping businesses run more smoothly.

MSMEs are a sector that plays a vital role in the Indonesian economy, both as labor absorbers and significant contributors to Gross Domestic Product (GDP). However, amidst increasingly competitive business competition, the sustainability of MSMEs is largely determined by the ability of entrepreneurs to formulate and implement appropriate business strategies. This study aims to analyze the role of business strategies in increasing revenue by taking a case study of the Dimsum Mentai MSME in Medan City. The research method used is a qualitative approach with data collection techniques through interviews, observation, and documentation. The research results show that the business strategies implemented by the Dimsum Mentai MSME include product innovation through a combination of traditional and modern flavors, the implementation of value-added packages to reach consumers with diverse purchasing power, the selection of a strategic business location near student activity centers, and the use of social media as a digital promotional tool. These strategies have been proven to increase consumer appeal, expand market reach, and positively contribute to increasing business revenue. Thus, it can be concluded that business strategy plays a crucial role in maintaining competitiveness and increasing revenue for MSMEs in the culinary sector. The findings of this study are expected to contribute academically to the development of MSME business strategy studies and provide practical recommendations for entrepreneurs to optimize their business potential amidst constantly changing market dynamics.

This study analyzes the practice of staple food price manipulation at Cik Puan Market in Pekanbaru, which is alleged to be carried out by a group of traders through stockpiling, supply coordination, and price regulation that could potentially cause market distortions. This phenomenon has led to unreasonable price increases in strategic commodities such as chili, onions, rice, cooking oil, and chicken, thereby negatively affecting consumers and regional economic stability. This research uses a normative juridical approach with descriptive qualitative analysis methods, supported by empirical data from local government reports, official news, and findings from trade department supervision. The results of the study indicate that these price manipulation practices are in violation of Articles 5, 11, and 19 of Law No. 5 of 1999 about Consumer Protection. This study emphasizes that the weak supervision of the supply chain in traditional markets, as well as the minimal coordination between agencies, causes price manipulation practices to continue repeatedly. It is necessary to strengthen law enforcement, ensure transparency in the distribution of basic necessities, and enhance the role of local governments and the KPPU in order to create stable, competitive, and fair prices for the public.

Islamic boarding schools (pesantren) have great potential as centers for community-based economic empowerment, but the entrepreneurial mindset of students is often not optimally developed. This community service program aims to improve the entrepreneurial mindset of students at Al-Inayah Islamic Boarding School through experience-based training and intensive mentoring. The methods used include a participatory approach, interactive training, practical training on organic fertilizer production, strengthening Islamic entrepreneurial values, and mentoring in developing business ideas. This activity was attended by 30 students and evaluated using pre- and post-training instruments. The results showed a 36% increase in entrepreneurial mindset scores, accompanied by significant developments in creativity, risk-taking, and the ability to recognize market opportunities. The program also produced three initial business groups: organic fertilizer processing, agricultural product marketing, and agricultural equipment rental services, which serve as initial steps towards the economic independence of the Islamic boarding school. These findings confirm that experience-based training and ongoing mentoring are effective in shaping the entrepreneurial mindset of students and encouraging the optimization of the Islamic boarding school's productive assets as an effort to strengthen the economy based on Islamic values ​​and sustainability.

This community service activity was carried out in Kuala Indah Village with the aim of improving the skills and economic independence of the community through creative entrepreneurship training in the form of making liquid dish soap. This program was motivated by the socio-economic conditions of the village community, the majority of whom work In the informal sector with uncertain incomes, so that alternative businesses that are easy to do and have economic value are needed. The implementation method of the activity consisted of three stages: socialization, provision of materials, and direct practice of soap making. The results of the activity showed that the community was very enthusiastic in participating in the training and was able to practice the soap making process independently, from mixing the ingredients to packaging the final product. Through this activity, the community gained new knowledge about the ingredients, functions, and benefits of dish soap, as well as opportunities for developing it as a household business. This training successfully improved the skills, motivation, and entrepreneurial spirit of the Kuala Indah Village community, while also opening up opportunities for the formation of independent small businesses that have the potential to improve the family economy

This study aims to examine in depth the contribution of meatball micro, small, and medium enterprises (MSMEs) to local economic development in Singa Village. As a business sector closely aligned with community needs, meatball MSMEs have significant potential to create job opportunities, increase community income, and stimulate local economic activity. This study employed a qualitative approach with a literature review method, focused on collecting and analyzing information from various relevant sources, such as journals, research reports, and policy documents related to MSME empowerment. The study results indicate that the existence of meatball MSMEs not only serves as a source of income for entrepreneurs but also creates a ripple effect on the economy, such as increased demand for local raw materials and the opening of other supporting business opportunities. These findings are expected to serve as a reference for the village government, related organizations, and stakeholders in formulating strategies for empowering meatball MSMEs as a key sector for sustainable economic development in Singa Village. Therefore, it can be concluded that meatball MSMEs contribute significantly to village economic growth.

This study is motivated by the tourism potential of Tamsar 27 in Bengkelang Village, Bandar Pusaka Sub-district, Aceh Tamiang Regency, which offers clear river streams, scenic natural landscapes, and a peaceful rural atmosphere, yet has not been optimally managed to improve the local economy. The purpose of this research is to analyze strategies for community-based tourism management to enhance local welfare. The research employs a qualitative descriptive approach, using field observations, interviews, and documentation as data-collection techniques. Data were analyzed through reduction, presentation, and conclusion-drawing stages. The results reveal five main strategies for improving community economy through tourism management at Tamsar 27: (1) improving tourism infrastructure; (2) empowering local communities through training in tourism management and entrepreneurship; (3) diversifying tourism-related businesses such as homestays and local specialty products; (4) optimizing digital promotion; and (5) strengthening partnerships among the village government, village-owned enterprises (BUMDes), and private sectors to ensure sustainable tourism development. The implications of this study demonstrate that applying the principles of community-based tourism and empowerment theory provides an effective foundation for developing sustainable rural tourism destinations while simultaneously enhancing local income and community self-reliance.  

This community service program aims to introduce ecoprint as an alternative environmentally friendly fashion product and encourage the development of alternative economy-based MSMEs at SD Negeri 040479 Perteguhen. The program was carried out in several stages, namely socialization of the concepts of sustainable fashion and alternative economy, training in ecoprint techniques using natural materials such as teak leaves, cassava leaves, and bougainvillea flowers, as well as assistance in production and product development. Participants in the activity consisted of teachers, parents, and members of the community around the school who were interested in the development of creative MSMEs. The results of the activity showed an increase in participants’ understanding of the impact of the fashion industry on the environment and the importance of using environmentally friendly materials. Participants also demonstrated improved skills in ecoprint product manufacturing, from fabric preparation and motif arrangement to color fixation. The resulting products, such as cloth bags, scarves, and tablecloths, are aesthetically pleasing, unique, and have the potential to be sold as valuable local products. In addition, this activity encouraged participants’ creativity in creating a variety of motifs and colors, as well as building awareness of the importance of sustainable innovation. From a socio-economic perspective, this activity opens up opportunities for the development of local MSMEs through the sustainable use of natural resources and the application of alternative economic principles. The formation of a creative community involving schools and the community demonstrates synergy in the development of environmentally-oriented businesses. This activity is expected to become a model for the development of creative MSMEs based on eco-friendly and local resources, while supporting the principles of sustainable development and responsible consumption and production.

Security in e-commerce applications is a crucial factor that significantly affects user trust. Many users often feel anxious about the confidentiality of personal data, transaction security, and the potential for misuse of information. This study is a systematic literature review (SLR) using the PRISMA model, aiming to analyze in depth the influence of security on user trust in the context of e-commerce applications. Through this review, relevant previous studies on user security and trust were identified and evaluated to provide a more comprehensive understanding. The results of the analysis show that the improvement and implementation of superior security features, including strict data protection, multi-layered authentication, and transparent and robust privacy policies, have an essential role in growing and strengthening user trust. Guaranteed security not only creates a sense of convenience during the transaction process, but it is also very effective in increasing and maintaining user loyalty to the e-commerce platform in question. Improving security can be interpreted as a strategic investment for the sustainability of digital businesses.

Corn is one of the potential agricultural commodities in Bah Joga Village however, its utilization has mostly been limited to traditional products, resulting in relatively low economic value. This study aims to introduce corn ribs as an innovative food product derived from local corn, which is expected to strengthen the empowerment of micro, small, and medium enterprises (MSMEs) in the village. A descriptive qualitative approach was employed through observation, interviews, and literature review related to food innovation and small business development. The findings indicate that corn ribs have promising market potential since they combine flavors that suit modern consumer preferences with raw materials that are easily accessible locally. Furthermore, processing corn into corn ribs can increase the selling value of agricultural products, open new business opportunities, and enhance the competitiveness of local MSMEs. Therefore, this innovation not only contributes to the diversification of food products but also supports the economic improvement of Bah Joga Village through the development of creative enterprises based on local resources.

This study aims to analyze business development strategies through a SWOT analysis approach for Patricia Aksesoris, focusing on understanding the internal and external conditions that influence business development. The analysis results show that Patricia Aksesoris has strengths in good product quality and a variety of attractive designs. However, this business also faces weaknesses, such as limitations in promotion and capital that can limit expansion. Opportunities that can be exploited include the growing trend in accessories and the great potential for marketing through digital platforms. On the other hand, the main threats faced are intense price competition and rapid changes in consumer tastes. Based on these findings, the recommended strategies to increase business competitiveness are strengthening marketing through social media, improving customer relationships, and improving operational management to achieve greater efficiency. With these strategies, Patricia Aksesoris can strengthen its position in the market and achieve sustainable growth.

Palembang City has emerged as a hub for culinary and cultural tourism, particularly through traditional cuisine and the production of songket and jumputan textiles, as part of efforts to stimulate local economic development. This study aims to examine the role of cultural tourism and traditional craftsmanship in supporting local economic growth and cultural sustainability. A descriptive qualitative approach was employed, with data collected through in-depth interviews, field observations, documentation, and questionnaires. Data analysis was conducted using the Miles and Huberman interactive model, encompassing data reduction, data display, and conclusion drawing. The findings reveal that cultural tourism and traditional textile industries generate positive economic impacts for local business actors, especially micro and small enterprises engaged in culinary and handicraft activities. In addition to economic benefits, cultural tourism contributes significantly to the preservation of local cultural values by encouraging active participation from artisans and entrepreneurs in maintaining the authenticity of traditional products. Overall, cultural tourism exhibits strong strategic potential as a dual mechanism for fostering local economic development and ensuring sustainable cultural preservation. These results provide important insights for policymakers in designing integrated tourism-based development strategies that balance economic growth with cultural conservation.

In the fast-moving fashion retail industry, supply chain efficiency is a key factor in operational success. Heybeb Factory Outlet, as one of the retail business actors, faces challenges in managing the flow of goods from upstream to downstream, particularly in balancing demand between offline (physical stores) and online (e-commerce/marketplace) channels. This proposal aims to design and analyze the logistics workflow starting from goods ordering (restocking) from the central warehouse, the goods receiving process, rigorous Quality Control (QC) procedures, storage in a dedicated transit warehouse, and the stock distribution mechanism (stock split) for the two sales channels. The main issues identified include the risk of overselling in one channel while stock accumulation occurs in another, as well as the potential for defective items to pass through due to an unstructured QC process. This study employs a descriptive qualitative approach by mapping out an ideal Standard Operating Procedure (SOP). The expected outcome is the development of an integrated inventory management system capable of minimizing return rates caused by defective items and maximizing inventory turnover through accurate stock allocation between online and offline divisions.

Right now, the utilization of data and correspondence innovation fundamentally affects different business areas, including producing. One arising idea is e-business, otherwise called electronic business. This idea underlines data exchanging and paperless exchanges through different innovations like Electronic Trade of Data (EDI), email, electronic notice sheets, electronic assets move, and other organization based propels. An e-business data framework is a gadget, innovation, or system that uses equipment, programming, organizations, and human insight to interface, do exchanges, and complete different hierarchical exercises without being restricted by time or area. The utilization of e-business data frameworks is a significant instrument that associations use to further develop business activities at the nearby and worldwide level. Indonesia is one of the trailblazers in web-based business and internet business. Nonetheless, the potential presented by e-business haven't completely taken advantage of by business affiliations.

This research focuses on the strategic role of the people's market as a driver of the regional economy and a source of Regional Original Income (PAD), by taking a case study of the arrangement of the people's market by the Ciamis Regency MSME Office. Using a qualitative approach, data was collected through observation, interviews, and documentation studies. The results of the study show that the Regional Government of Ciamis Regency implements five main strategies in structuring the people's market, including optimizing development and revitalization with ease of access, market development based on potential and local characteristics, cooperation with investors, facilitation and guaranteeing the ease of capital lending through banking, and market promotion using digital technology. This strategy has a significant impact on the achievement of PAD. The achievement of PAD from the people's market sector of Ciamis Regency was recorded to exceed the target in the period of 2015 to 2017, reaching 113.4%, 128.0%, and 121.9%, respectively, although it decreased in 2018 to 87.2%. To optimize regional levy revenue, these findings conclude the need to improve and improve the regional levy management system to support the performance of the apparatus, the implementation of routine activities such as coordination between agencies and socialization to business actors, as well as increasing the discipline, dedication, and honesty of fiscal officials in carrying out their main duties and functions proportionately.

This study analyzes the potential of leading sectors in five cities in Aceh Province: Sabang, Banda Aceh, Lhokseumawe, Langsa, and Subulussalam using the Location Quotient (LQ) method. This method is used to identify basic sectors that have comparative advantages and play a role as the main drivers of the regional economy. The data used are secondary data on GRDP by business field from BPS. The results of the study show that each city has different leading sectors according to the characteristics of its region: Sabang excels in the tourism and service sectors; Banda Aceh in the modern service sector such as transportation, finance, and energy; Lhokseumawe in the processing industry and trade; Langsa in the service, trade, and transportation sectors; and Subulussalam in the agricultural and MSME sectors. This study emphasizes the need for the formulation of development policies based on local potential to encourage inclusive and sustainable economic growth in Aceh Province.

This study aims to explore the potential of Ajung Village, Kalisat District, Jember Regency, through an analysis of the management planning of a Village-Owned Enterprise (BUMDes) as an instrument of development and community empowerment. Although Ajung Village has significant economic potential, particularly in the agricultural sector, micro-enterprises, and other local economic activities, BUMDes management is still not optimal. This is evident in the lack of a directed business plan, weak coordination between administrators, and minimal evaluation of the business units being run. This study also assesses the role of the village government in supporting BUMDes development and the extent to which community participation can drive the effectiveness of existing programs. Using qualitative descriptive methods through interviews with the village government, BUMDes administrators, and the community, the results show that although community participation is relatively high, the managerial capacity of the administrators remains a major challenge. Lack of training, understanding of financial governance, and the lack of potential mapping have prevented the village BUMDes from functioning optimally as a driver of the village economy. Therefore, this study designs strategies to increase the effectiveness of BUMDes by strengthening the capacity of administrators, optimizing local potential, and synergizing the village government with the community.

Solid Dwipantara is a micro, small, and medium enterprise engaged in the custom furniture business located in the Denpasar area. In terms of marketing, the partner has not yet optimally utilized digital technology and still relies on repeat orders, or in other words, orders that come mostly from customers who have used the partner's services before and also from direct recommendations from customers to potential new customers. For furniture design, the partner still uses manual methods by drawing designs on paper for the size and model of furniture desired by customers. This greatly affects the accuracy of the size and model after production because there may be differences between the final product and the initial design desired by the customer, so sometimes the finished product has to be redone. The partner also lacks understanding in utilizing digital technology to find and obtain the latest custom furniture models and designs that keep up with the times. The partner needs a digital marketing medium and assistance in utilizing digital technology to support the product design process

Solid Dwipantara is a micro, small, and medium enterprise engaged in the custom furniture business located in the Denpasar area. In terms of marketing, the partner has not yet optimally utilized digital technology and still relies on repeat orders, or in other words, orders that come mostly from customers who have used the partner's services before and also from direct recommendations from customers to potential new customers. For furniture design, the partner still uses manual methods by drawing designs on paper for the size and model of furniture desired by customers. This greatly affects the accuracy of the size and model after production because there may be differences between the final product and the initial design desired by the customer, so sometimes the finished product has to be redone. The partner also lacks understanding in utilizing digital technology to find and obtain the latest custom furniture models and designs that keep up with the times. The partner needs a digital marketing medium and assistance in utilizing digital technology to support the product design process