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The manual driver scheduling system in the “Mobil keluarga”Rudi car rental Medan business often faces conflicts and inefficiencies. Problems such as driver double-booking, where Driver A is scheduled to accompany Guest B while still serving Guest C, lead to service delays and customer dissatisfaction. This research aims to design and implement a driver allocation module integrated with a Geographic Information System (GIS) to optimize the scheduling process. The method used is Research and Development (R&D) with data collection through interviews and system design using UML and prototyping in Figma. The proposed system utilizes GIS to map driver locations in real-time and identify the nearest available driver to a customer, thereby reducing allocation decision time. It is hoped that this research can produce a system design that serves as a solution to improve service efficiency and operational productivity in Rudi car rental Medan businesses. The integration of GIS in driver allocation is the novelty of this study in the context of small and medium-sized rental businesses.

Legal protection for consumers is a crucial element in the legal relationship between business actors and the public, particularly in high-risk service sectors such as gas stove repair services. In practice, many consumers still experience losses due to negligence by service providers, whether caused by inadequate technical handling or insufficient information regarding the condition of the stove after repairs. This study aims to identify and analyze the forms of legal protection available to consumers who suffer losses as a result of such negligence, as well as to determine the types of legal liability that may be imposed on gas stove repair service providers. Using a normative legal research method, this study applies both legislative and conceptual approaches. The legislative approach examines relevant laws and regulations concerning consumer protection, while the conceptual approach analyzes legal principles and expert doctrines related to liability. The findings indicate that consumer protection is provided in two forms: preventive protection, which ensures product and service safety in accordance with Indonesian National Standards (SNI), and repressive protection, which is implemented through enforcement mechanisms such as claims for compensation or dispute resolution through the Consumer Dispute Settlement Agency (BPSK) or the courts. Business actors who commit negligence in providing repair services can be held legally responsible based on the principles of negligence or strict liability. To strengthen consumer protection, the study recommends the establishment of derivative regulations concerning technician certification, standardized repair service procedures, and integrated supervision of safety compliance within the gas stove repair service industry.

Podorejo Village is located in the westernmost part of Ngaliyan District, Semarang City, bordering Kendal Regency. Its area is quite large compared to other villages in the district. Its population is around 10,000. Most of them make their living from farming, while others engage in trade. The area consists of agricultural land and gardens, most of which are planted with cassava. Cassava is a prominent commodity in the region, but its utilization has not been optimally optimized.Seeing the potential of the region, the Community Service team conducted entrepreneurship outreach to housewives in the area, utilizing local commodities, namely cassava, as the basic ingredient for various processed foods as an alternative business to help supplement family income. This outreach will increase the economic value of cassava, which previously only processed into chips and cassava tape. By innovating cassava processing into contemporary foods that are popular with children and ready to be sold in the market.Our community service activities included outreach on entrepreneurship, motivating women to start businesses utilizing cassava through various innovations. The activity took place on October 19, 2025, with 18 participants. They were very enthusiastic about participating. The outreach program resulted in an increased understanding of entrepreneurship and its management, skills, and interest in starting a business. Evaluation results showed an increase in understanding, exceeding 50%, after pre- and post-tests. The target output of this community service program is publication in national journals, HKI videos, YouTube, and through mass media.

This Community Service (PkM) activity focuses on the implementation of Quail Cultivation Counseling as a strategic effort to advance entrepreneurship among the Millennial Farmer Generation in Krebet Hamlet, Srengat, Blitar. This activity was motivated by the high economic potential of Quail and the need to improve the entrepreneurial competence of the younger generation in the livestock sector. The main goal of the program is to transform traditional cultivation into a structured, efficient, and sustainable modern business unit. The implementation method combines theoretical knowledge transfer with practical assistance in the field. The counseling material includes three pillars: 1) Business Scale Management, including capital management and strategies for increasing livestock population; 2) Quality Management and Livestock Health, emphasizing cage sanitation, feed, and quality vitamins; and 3) Marketing strategies to expand the distribution network. The results of the activities showed high effectiveness. Quantitatively, 80% of Millennial Farmer participants succeeded in implementing post-extension livestock population increases. Qualitatively, this activity fosters awareness, motivation, and a strategic entrepreneurial mindset so that participants are able to face production and market challenges. With this strategic practice, quail businesses are expected to increase profitability and competitiveness. This PKM serves as a catalyst in supporting economic independence and entrepreneurial development of the younger generation in the agribusiness sector.

This study aims to describe relevant digital marketing strategies to improve the competitiveness of the Rafika Dompo Banana MSME in Soguo Village, Bolaang Uki District, South Bolaang Mongondow Regency, and analyze the supporting and inhibiting factors in implementing these strategies. This study uses a qualitative approach with a case study method. Data collection was conducted through observation, in-depth interviews with the owner, employees, and consumers, and documentation. The data analysis technique used a narrative inquiry model. The results of the study indicate that the digital marketing implementation of the Rafika Dompo Pisang MSME is still at a basic stage, utilizing WhatsApp and Facebook organically with simple content managed directly by the owner. Limited digital knowledge, minimal paid promotion budget, and suboptimal utilization of marketplace platforms are the main obstacles. Nevertheless, promotion through social media has been proven to increase product visibility and reach consumers. Supporting factors include maintained product quality, government support for licensing, and consignment collaboration. Consumer perception of the product is very positive, and existing digital promotions are considered to assist in purchasing decisions. In conclusion, the implemented digital marketing strategy is still simple but has a positive impact. Increasing competitiveness requires strategy optimization through increased digital literacy, platform diversification, and more planned resource allocation.

The development of traditional markets is increasingly threatened by market transformation, both physically and through online sales systems (e-commerce). This study aims to analyze the forms of resilience implemented by clothing vendors at Wage Market, Tulungagung, in maintaining their business continuity amidst declining market conditions. This study uses a qualitative approach with a case study research design. This research utilizes James S. Coleman's Rational Choice Theory. The methods used are observation, interviews, and documentation. The subjects in this study were six people consisting of four clothing vendors, the Head Coordinator of Wage Market, and the Heads of Market Technical Implementation Units throughout Tulungagung Regency. Subject selection was based on a purposive sampling technique. The results show that the forms of trader resilience consist of economic, innovation, social networks, and psychological aspects. Economically, traders maintain their businesses through managing capital owned by personal savings and cooperative loans. In terms of innovation, traders utilize simple technology and a variety of merchandise patterns. In terms of social networks, family support and solidarity among traders are the main strengths, while psychologically, optimism and religious beliefs help them survive. The implications of this research emphasize the importance of strengthening vendor strategies through digital marketing training and support for market revitalization policies from local governments to maintain the economic sustainability of vendors during times of market transformation.

This study analyzes the implementation of Asset-Based Community Development (ABCD) principles in the 'Nusa Loe' program in Biting Village, East Manggarai. The ABCD approach emphasizes utilizing local assets such as social networks, cultural traditions, natural resources, and human skills as the foundation for sustainable development and community independence. The program begins with an asset mapping activity led by the community, enabling the identification of the village's strengths from five key aspects: human, social, natural, institutional, and cultural assets. Through active participation, the community designs and implements development activities based on local potentials, replacing the conventional development paradigm that focuses on deficiencies and needs. The qualitative research approach employs in-depth interviews, participatory observations, and data triangulation to understand the shifts in mindset and community empowerment. The findings show that the implementation of ABCD successfully transformed the community's mindset, previously dependent on external aid, into a more independent and self-confident one. For example, Mr. Petrus, who improved the economic value of local coffee products after attending a coffee roasting training, and Mrs. Maria, who emphasized the importance of social capital and solidarity in supporting the sustainability of village businesses. The strengthening of cultural assets and local traditions, such as the Caci dance and customary rituals, was also integrated into the village's development plans and institutional management. The 'Nusa Loe' program demonstrates that asset-based empowerment can build a self-reliant, innovative, and sustainable village in the face of development challenges.

This community service program aims to improve access to economic education for the people of Hukurila Village, Leitimur Selatan District, Ambon City, with a focus on financial management and the empowerment of small businesses. The majority of the population in Hukurila Village depends on agriculture and fisheries, yet they still face challenges in efficiently managing resources and lack understanding of personal and business financial management. Through a series of training sessions and workshops, this program provides knowledge on financial planning, household budget management, and effective small business management techniques, enabling the community to enhance their economic independence. Additionally, the program introduces simple technologies for financial management and marketing business products, with the goal of expanding market reach for local products. By improving economic literacy and introducing technology, it is hoped that the people of Hukurila Village will be able to manage their finances and businesses more wisely, reduce dependence on external aid, and create sustainable economic independence. This program is expected to serve as a model for economic empowerment in other remote villages, promoting well-being through an inclusive and technology-based approach to economic education.

This community service activity aims to increase the ability and creativity of the people of Situnggaling Village, Brand District, Karo Regency, in utilizing the potential of the surrounding nature in the form of telang flowers (Clitoria ternatea L.) through training in making simple syrup products. This training was attended by 34 participants consisting of housewives and village teenagers. The implementation method includes socialization of the benefits of telang flowers, syrup making demonstrations, as well as technical assistance in packaging and marketing strategies. Participants were also given an understanding of hygiene standards, the right dosage of ingredients, natural dyeing techniques, and product storage procedures to have a longer shelf life. In addition to the production aspect, this activity also discussed the economic potential of telang flower syrup products as a commodity for MSMEs, including the calculation of production costs and marketing opportunities through social media. The results showed a significant increase in participants' knowledge about the economic value and health benefits of telang flowers, as well as their ability to produce syrup independently. This activity is expected to be the first step in empowering the local potential-based economy and encouraging the formation of new sustainable home businesses in Situnggaling Village.

The study aims to investigate how corporate governance impacts sustainability report disclosure in mining companies that are listed between 2021 and 2024 on the Indonesia Stock Exchange (IDX). The proportion of independent board members, the number of audit committee meetings held, and the level of managerial ownership are used to evaluate corporate governance. Using secondary data from the companies' official websites, a quantitative research approach is used. Purposive sampling was applied to select the sample from an initial population of 198 firms, based on two criteria: (1) being in the mining industry and listed on the IDX during the designated timeframe, and (2) regularly publishing sustainability and annual reports. By applying these criteria, a sample of 47 businesses was obtained, producing 188 observations in total.  Multiple linear regression was used to analyze the data using SPSS version 25. The results of the partial test show that while the percentage of independent board commissioners has no discernible effect on sustainability report disclosure, the frequency of audit committee meetings and managerial ownership have a significant and positive impact. These findings demonstrate how important internal ownership and an active audit function are to raising the standard of sustainability accountability and transparency.

The blue economy is widely promoted as a pathway to sustainable development, yet women’s enterprises remain marginalized by structural barriers. This study investigates whether support systems directly influence the sustainability of coastal women’s businesses in Bulukumba South Sulawesi, Indonesia, while applying the Quintuple Bottom Line (QBL) and Theory of Change (Toc) frameworks. A quantitative design using survey data from women-led micro, small, and medium enterprises (MSMEs) was analyzed through structural equation modeling (SEM). The model assessed the reliability of constructs and tested the hypothesized effect of support systems including access to finance, social support, and public policy on sustainability outcomes. Findings reveal that although the measurement model demonstrated reliability and validity, support systems showed no significant direct effect on sustainability. This result contrasts with much of the existing literature but aligns with recent studies emphasizing mediation through financial literacy, managerial capacity, and institutional scaffolding. The study thus adds nuance by demonstrating that external interventions, in isolation, are insufficient for sustaining women’s enterprises in coastal contexts. The research contributes theoretically by extending QBL and Toc to gendered coastal entrepreneurship and practically by highlighting the need for integrated, gender-sensitive policies. Future research should examine mediating and moderating mechanisms that translate support into long term sustainability.

Green accounting procedures have been adopted by numerous companies in response to the growing global focus on environmental responsibility. Nonetheless, monetary instability is still a major obstacle that can reduce productivity in Indonesia's manufacturing sector. The purpose of this research is to analyze industrial businesses listed on the Indonesia Stock Exchange from 2019 to 2023 and see how green accounting, financial crisis, and earnings management affect financial performance. The population in this study consists of 68 industrial sector companies, with a sample of 7 companies selected through purposive sampling based on 4 criteria. We used EViews software and Moderated Regression Analysis (MRA) for a quantitative approach. First, financial distress has a significant impact on financial performance. Second, green accounting has a significant positive effect on financial performance. Third, earnings management does not moderate the relationship between financial distress and financial performance. Fourth, earnings management does not moderate the relationship between green accounting and financial performance. With an Adjusted R-Square value of 79.73%, the study model has a high level of explanatory power. It may be used to explain the majority of the variation in financial performance. This shows that the constructed model is applicable and fits the empirical data well. Transparent reporting and real sustainability initiatives are still vital for improving company results, according to these results, as profits management methods do not change the impact of environmental and financial variables, which are important drivers of performance.

This study presents a literature review that investigates the role of strategic planning in enhancing employee performance and strengthening supplier relationship management within the food and beverage (F&B) business sector in Semarang City. Strategic planning, as the independent variable, is critical in defining the company’s vision, mission, objectives, and policies, which directly influence the productivity, effectiveness, and engagement of employees, the dependent variable. By systematically analyzing a wide range of literature sources, including peer-reviewed journals, articles, and other reputable publications, this study highlights the multifaceted benefits of effective strategic planning. The analysis reveals that organizations that implement clear and well-structured strategic plans are more likely to experience improved employee motivation, higher performance levels, greater job satisfaction, and increased employee loyalty. Additionally, the study emphasizes the importance of establishing and maintaining strong, strategic relationships with suppliers, which contribute to operational stability, efficient supply chain management, and enhanced competitiveness in the F&B industry. The findings suggest that strategic planning and supplier relationship management are interrelated and mutually reinforcing processes that help businesses anticipate market demands, optimize resource allocation, and respond effectively to operational challenges. Ultimately, the integration of these two factors provides a sustainable competitive advantage, enabling F&B businesses in Semarang to improve internal performance while simultaneously strengthening external partnerships. This study underscores the necessity for managers and business owners to prioritize strategic planning and supplier relationship management as essential components of long-term business success in a highly dynamic and competitive market environment.

The development of the digital economy has driven major changes in consumer behavior, from traditional transactions to online interactions. These changes present both challenges and opportunities for businesses, particularly in the e-commerce sector, where consumer trust, data privacy, and digital technology adoption are important factors in decision-making. This study aims to map global trends in online consumer behavior research in the context of the digital economy using bibliometric analysis. Data was collected from the Scopus database using the keyword “online consumer behavior” for the period 2020-2025. The dataset was exported in CSV format and analyzed using VOSviewer and R Studio (Biblioshiny). The analysis included annual publication trends, identification of authors, journals, countries, as well as keyword mapping and citation networks. The results show a significant increase in publications after 2020, with China, the United States, and India as the main contributors. Keyword mapping reveals four research clusters: consumer trust and data privacy, e-commerce and digital platform adoption, consumer experience and personalization, and social commerce and social media influence. These findings confirm a growing research focus on issues of digital trust and opportunities for utilizing new technologies such as artificial intelligence and social media. This study provides a comprehensive overview of global trends in online consumer behavior and an important contribution to academics, practitioners, and policymakers.

This study aims to investigate in detail the tax planning and implementation strategies applied by PT Unilever Indonesia Tbk in fulfilling its Corporate Income Tax (CIT) obligations. While taxes serve as a major source of government revenue, they also represent a financial burden for businesses that can impact net profits. Therefore, the implementation of a carefully designed tax planning approach is crucial to effectively manage tax liabilities while remaining compliant with existing legal regulations. The research employs a descriptive-analytical method, supported by a review of relevant literature and the use of secondary data obtained from taxation-related documentation. The study seeks to identify the tax planning protocols adopted by the company and assess their influence on the effectiveness of the firm’s tax-related financial expenditures. The findings reveal that PT Unilever Indonesia Tbk has successfully implemented tax planning strategies through the strategic utilization of deductible expenses as outlined in Article 6(1) of the Indonesian Income Tax Law, which includes expenditures for employee training, research and development activities, and corporate social responsibility (CSR) initiatives. This approach allows the company to legally reduce its tax obligations while enhancing its financial efficiency. The insights gained from this research are expected to serve as a framework for other organizations in developing tax planning policies that are not only effective and efficient but also sustainable in the long term.

This study aims to analyze the effect of digital accounting technology utilization and financial reporting quality on economic decision-making in Jenang Kudus MSMEs. The research method used is quantitative with a causal explanatory research approach . The research sample is Jenang MSMEs in Kudus engaged in regional culinary specialties, with a purposive sampling technique based on the criteria of businesses that have been operating for at least two years and have financial recording activities. Primary data was obtained through the distribution of Likert-scale questionnaires compiled based on research variable indicators. The research instrument was tested for validity and reliability before being analyzed using SmartPLS. The results show that the use of digital accounting technology does not have a significant effect on economic decision-making. Conversely, the quality of financial reports has been shown to have a positive and significant effect on economic decision-making. This finding confirms that the quality of accounting information is more decisive for the success of decision-making than the use of digital accounting technology alone.

This community service activity was motivated by the still low ability of business owners to maintain financial records and digital promotions. Pak Joko Chicken Slaughterhouse is one of the MSMEs experiencing challenges in financial management due to its manual system and lack of use of digital media for business promotion. The objective of this activity was to improve managerial capacity through Microsoft Excel-based digital bookkeeping training and online marketing training with Google Maps and Instagram. The method used was a participatory approach through three stages of activities: field surveys, training, and evaluation of results. The results of the activity showed an increase in partners' understanding and skills in maintaining more structured and accurate financial records using Excel. Partners also succeeded in creating business profiles on Google Maps and business Instagram accounts used to promote products digitally. The tangible impact of this activity is increased awareness of the importance of financial records and digital promotions, as well as increased business competitiveness. In conclusion, digital bookkeeping and digital marketing training has proven effective in driving the transformation of traditional businesses to modern, technology-based management.

Poverty reduction in Indonesia is supported by economic activity and social assistance programs, the government provides business capital loans so that people do not depend on social assistance. One of them is PNM Mekaar which aims to develop and empower MSMEs in order to improve the economy and improve the welfare of program implementers, namely underprivileged women. However, problems occur in the implementation of this program, such as use of business capital for personal needs and weekly installment bills without training for customers. This study aims to determine the effectiveness of capital provided by PNM Mekaar for socio-economic needs of families in Sitinjak, South Tapanuli. This research uses descriptive qualitative methods so researchers can better understand the problems that occur. Data collection techniques in is interviews, observation, literature study and documentation. The conclusion obtained from the results of this study is that business capital loans provided by PNM Mekaar are not effective in meeting the socio-economic needs of families. Effectiveness can be measured through following 5 indicators: 1). Indicators of program understanding which show that there are customers who do not know about the purpose of Mekaar, 2). Target accuracy shows that there are customers who are not classified as underprivileged, 3). Timeliness shows that there are customers who do not attend group meetings and are delinquent in weekly payment installments, 4). Achievement of goals shows that only customers who have a business that has increased income, the businesses run by customers are in the MSME and Agriculture sectors. 5). Real changes show that customers' personal financial management is not yet good. Meanwhile, the socio-economic needs of the family which include food, clothing, shelter, education, and health can be met even before becoming PNM Mekaar customers.

This research examines tourism development strategies through an industrial tourism programme in Sidoarjo Regency as an alternative for regional tourism diversification. Sidoarjo Regency is known as an industrial hub with various production centres, such as shrimp crackers, batik, and shrimp paste (terasi), which have considerable potential to be developed into industrial tourism destinations. The objectives of the study are to analyse industrial tourism development strategies, identify supporting and inhibiting factors, and formulate a collaborative model for sustainable industrial tourism development. The research employs a qualitative approach with data collection techniques including in-depth interviews, participant observation, and documentation study. Research informants include the Sidoarjo Regency Tourism Office, industry stakeholders, tourism communities, and tourists. The results indicate that the industrial tourism development strategy in Sidoarjo utilises a pentahelix approach involving the government, academia, businesses, the community, and the media. Supporting factors include the diversity of local industrial products, good accessibility, and government policy support. However, there are constraints such as minimal digital promotion, limited tourism facilities, and low awareness among business actors regarding the concept of industrial tourism. The recommended collaborative model encompasses institutional strengthening, increasing Human Resources (HR) capacity, developing supporting infrastructure, innovating tourism products, and integrated digital marketing. This research provides a practical contribution to the development of industrial tourism in regions with a strong small and medium-sized industrial economic base.

This community service program aims to improve the accountability and financial management capabilities of small businesses through the implementation of simple bookkeeping based on Excel templates at the Permata Chips MSME in Sentang Village, Asahan Regency. The main problems faced by partners were the lack of a transaction recording system, the mixing of business and personal finances, and the lack of financial reports that could be used to evaluate business performance. Through counseling, training, and technical assistance, this program succeeded in improving partners' financial literacy in preparing Excel-based Daily Cash Books, Profit and Loss Reports, Cash Flow Reports, and Balance Sheets. The results of the activity showed significant changes, where partners were able to record transactions systematically, document transaction evidence, and separate personal and business finances. The implementation of this bookkeeping became the basis for business decision-making and opened up opportunities for access to capital. Thus, this program contributed to improving small business accountability and is expected to be replicated in other MSMEs.