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This study aims to test and analyze the effect of risk, company size and sales growth on capital structure in the food and beverage sector on the Indonesia Stock Exchange. The sample in this study was 5 companies that were selected using sample determination criteria. The analysis techniques used were classical assumption tests, hypothesis tests and coefficient of determination. The results showed business risk with a coefficient value of 0.136, company size 0.003, sales growth 0.704 and simultaneously had an effect with a coefficient value of 0.019.

Community service activities are carried out in two locations of Micro, Small and Medium Enterprises (MSMEs), namely Slanden Banjaroyo Chocolate Cocoa Park and Bas and Reng Wonosobo Buffet. This activity aims to examine the use of digital marketing to increase sales. In the era of digitalization, Micro, Small and Medium Enterprises (MSMEs) must adapt to changes in consumer behavior who are more likely to use digital platforms. In reality, MSME actors focus more on business income, but less on the use of digital marketing in expanding public reach. Chocolate Cocoa Park and Bas and Reng Buffet face obstacles in product marketing and the lack of product brand identity. In this community service activity, the author supports MSME actors to increase promotional activities through social media and the creation of logos and brochures on the Canva application. The results achieved after this activity was carried out was an increase in the understanding of business actors in applying digital media to market products and business actors already have a product brand identity.

This study aims to analyze the cost structure of production and the cost of goods sold (COGS) at Sari Gurih Baru 568 Tofu Factory. The research employs a qualitative descriptive method, gathering data through in-depth interviews and non-participant observation. Using this approach, the study explores cost components that influence production efficiency and COGS determination. Through this analysis, the research provides in-depth insights into cost allocation, resource management, and opportunities to enhance cost-efficiency in production. The findings are expected to support improved decision-making in cost management and pricing strategies within the Small and Medium Enterprises (SME) sector.  

This study aims to analyze the calculation of Cost of Goods Manufactured (COGS) and sales strategies at MSME Boembu Rumah Catering. Using a direct interview method with the business owner, this research explores the components of production costs which include raw materials, labor, and overhead costs. The results showed that Boembu Rumah Catering was able to determine a competitive and efficient selling price, thus achieving a profit of 98%. In conclusion, accurate COGS calculation and proper understanding of cost components can improve the efficiency and profitability of MSME businesses, while strengthening competitiveness in the catering market.  

KPRI KOKARNABA Baturraden faces challenges in managing increasingly complex sales data, particularly in identifying the most in-demand products to maximize profit. This study aims to analyze sales patterns using the Naïve Bayes algorithm as a probability-based classification method. The collected sales data were analyzed to identify categories of best-selling and less popular products within the cooperative. The results indicate that the Naïve Bayes algorithm has an accuracy rate of 77.56% in predicting product categories. This research is expected to assist the cooperative in optimizing stock management and improving member satisfaction.

The Program Activities (PI) held by group 8 started on 29 July 2024 in Baru Ilir Balikpapan Ilir Village and ended on 29 October 2024. A series of activities that have been carried out are assistance in making debit payment methods (QRIS), marketing products through digital applications, attractive packaging and making menu innovations. This Innovation Programme activity aims to increase the competitiveness of Ibu Listy's Crispy Oriental MSMEs with the debit payment method (QRIS), reach a wider market through digital marketing and new menu innovations that are rarely owned. This activity focuses on one of the business actors in Baru Ilir Village.

This research aims to investigate the effect of Korean Street Food marketing strategies on MSMEs in Pasar Cidu Makassar on increasing sales volume, with social media as an intervening variable. Quantitative methods were used in this research by collecting data through surveys of 50 MSME owners or managers at Pasar Cidu Makassar who actively use social media in their marketing strategies. The results of multiple regression analysis show that marketing strategy has a significant direct influence on social media (path coefficient = 0.541, p < 0.05) and sales volume (path coefficient = 0.646, p < 0.05). In addition, social media also has a significant influence on sales volume (path coefficient = 0.062, p < 0.05), acting as a mediator between marketing strategies and increasing sales volume. Path analysis shows that the total effect of marketing strategy on sales volume is 0.6795, which indicates the existence of significant direct and indirect effects. These findings emphasize the importance of integrating marketing strategies and social media in an effort to increase the sales volume of Korean Street Food MSMEs at Cidu Makassar Market.

CV Mitra Mulia Gamping Merupakan distributor resmi yang mendistribusikan produk danone yang terdiri dari air minum dalam kemasan (AMDK) dengan AQUA. CV Mitrs Mulia Gamping didiriksn pada tahun 2006, CV Mitra Mulia Gampirng memiliki target penjualan galon sejumlah 130,000 galon pada bulan Januari dan target Aqua kardus sejumlah 104,000 pada bulan Januari, jumlah target galon setiap harinya yaitu sejumlah 5.000 galon dan jumlah target harian untuk Aqua karton sejumlah 4.000 karton, pada bagian sales marketing yang berjumlah 10 orang dimana 8 orang pada bagian sales retail memiliki jumlah target yang sama sejumlah 375 galon pada setiap harinya dan terdapat 2 orang pada bagian sels Pareto dengan target penjualan sejumlah 1000 galon pada setiap harinya. Namun pada bulan Januari 2024 perusahaan ini mengalami penurunan penjualan khususnya pada penjualan Aqua galon, pada bulan januari perusahaan ini hanya mampu menjual 80.000 galon Aqua sedangkan target penjualan galon sebesar 130.000 galon yang artinya hanya mendapatkan 70% penjualan, sedangkan penjualan pada Aqua kardus sebesar 100.000 kardus. Tujuan dari penelitian ini antara lain untuk mengetahui factor dan atribut mana yang mempengaruhi tingkat kepuasan pelanggan dengan melakukan pengolahan menggunakan metode Kano Model. Berdasarkan dari penelitian ini greade M dimana apabila kinerja atribut ini rendah maka kepuasan pelanggan akan sangat menurun, atribut yang masuk pada kategori tersebut yakni P2(Apakah promo produk selalu disampaikan), P4(Bagaimana respon sales apabila toko melakukan order diluar rute kunjungan), P10(Apakah pengirim selalu meminta imbalan saat proses pengiriman), P15(Apakah produk competitor lebih menarik dibandingkan dari Aqua).

CV Mitra Mulia Gamping Merupakan distributor resmi yang mendistribusikan produk danone yang terdiri dari air minum dalam kemasan (AMDK) dengan AQUA. CV Mitrs Mulia Gamping didiriksn pada tahun 2006, CV Mitra Mulia Gampirng memiliki target penjualan galon sejumlah 130,000 galon pada bulan Januari dan target Aqua kardus sejumlah 104,000 pada bulan Januari, jumlah target galon setiap harinya yaitu sejumlah 5.000 galon dan jumlah target harian untuk Aqua karton sejumlah 4.000 karton, pada bagian sales marketing yang berjumlah 10 orang dimana 8 orang pada bagian sales retail memiliki jumlah target yang sama sejumlah 375 galon pada setiap harinya dan terdapat 2 orang pada bagian sels Pareto dengan target penjualan sejumlah 1000 galon pada setiap harinya. Namun pada bulan Januari 2024 perusahaan ini mengalami penurunan penjualan khususnya pada penjualan Aqua galon, pada bulan januari perusahaan ini hanya mampu menjual 80.000 galon Aqua sedangkan target penjualan galon sebesar 130.000 galon yang artinya hanya mendapatkan 70% penjualan, sedangkan penjualan pada Aqua kardus sebesar 100.000 kardus. Tujuan dari penelitian ini antara lain untuk mengetahui factor dan atribut mana yang mempengaruhi tingkat kepuasan pelanggan dengan melakukan pengolahan menggunakan metode Kano Model. Berdasarkan dari penelitian ini greade M dimana apabila kinerja atribut ini rendah maka kepuasan pelanggan akan sangat menurun, atribut yang masuk pada kategori tersebut yakni P2(Apakah promo produk selalu disampaikan), P4(Bagaimana respon sales apabila toko melakukan order diluar rute kunjungan), P10(Apakah pengirim selalu meminta imbalan saat proses pengiriman), P15(Apakah produk competitor lebih menarik dibandingkan dari Aqua).

The faster economic development in the world causes tighter business competition. Plus the rapid progress of increasingly sophisticated technology. Many companies are currently competing to use technology to increase performance efficiency advantages in other companies and competition. Information technology that is quite popular in the current generation is System Application and Product In Data Processing (SAP). SAP is a system that runs a business using one database which can then be accessed by all departments in the company. This research aims to provide evaluation and input on the problems faced by SAP admin sales users at PT Bina Pertiwi Surabaya Branch. In this research, a qualitative approach was used by conducting interviews with resource persons from the administration department and Branch Administration Supervisors using a fishbone diagram. The results of the evaluation of the implementation of the admin job description for sales rental administration and units using SAP are quite good, but there are still problems caused by discrepancies between the actual cash in and the cash in plan, so AR monitoring must be carried out.

This article focuses on enhancing the understanding and awareness of MSME in the Banyumas region about the critical importance of copyright protection. Additionally, it provides assistance in the copyright registration process to improve the competitiveness of their products. A key challenge for MSME business owners in Banyumas is the lack of intellectual property protection, which makes their innovative products vulnerable to imitation and misuse, diminishing their incentive to innovate further. The methodology adopted for this study includes data collection through observation and document analysis. The findings reveal that the program effectively enhanced the knowledge of MSME business owners regarding copyright protection and the associated registration process. Moreover, the mentoring process encouraged greater participation by MSME business owners in using copyright as a tool for product protection. This initiative not only helps safeguard their intellectual property but also has a positive impact on increasing sales and product competitiveness in the marketplace.

Technological developments are increasingly rapid, as evidenced by the large number of individuals and businesses from various industries who depend on computers to support their daily operations, as well as the small, medium and medium sectors. Large companies that already manage payroll processing tasks every month certainly require the use of computers so that the process can function properly. It is hoped that the web-based stationery sales information system at Istana Anugerah can stimulate public interest in purchasing the shop's merchandise. This information system is expected to facilitate consumers' ability to place orders from any location without having to physically visit the store, as well as facilitating the sales department's ability to produce sales reports more quickly and without errors.

Kuliah Kerja Nyata (KKN) program in Wonorejo Village, Karanganyar District, Kebumen Regency, aims to bridge academic theory with community practice through the preservation of pandan leaf weaving crafts and the strengthening of local SMEs. This program involves students from Universitas Muhammadiyah Purwokerto for 32 days, focusing on increasing youth interest in traditional crafts and innovating product packaging. Methods employed include observation, field research, and training. Results indicate a decline in young artisans and a need for innovative packaging designs to improve product marketing. Social learning and innovation theories are used to encourage youth participation and enhance product appeal. The program faces challenges in attracting youth interest and the need for appropriate training. In conclusion, KKN successfully applies social and economic theories to address local issues, resulting in social changes that include economic development, skill enhancement, and the creation of a sustainable community.

This service aims to assist Micro, Small and Medium Enterprises (MSME) traders in increasing sales and managing their finances through the introduction of financial technology (fintech) and the utilization of the Facebook Marketplace e-commerce platform. This service was carried out in response to the challenges faced by MSMEs in the digital era, especially in the aspects of increasing sales and efficiency of financial management. This service activity involves direct training and assistance to MSME players in Wanayasa District, Banjarnegara Regency. The stages of training activities include 1) survey 2) training and mentoring 3) results and evaluation. This training activity is an introduction to the basics of fintech, how to access and utilize fintech services for financial management, as well as marketing and sales strategies through Facebook Marketplace. The results of this activity show an increase in the ability of MSME traders to use fintech to better manage their finances, including in terms of transaction recording, cash flow management, and access to digital financial services. In addition, the merchants also succeeded in increasing the visibility and sales of their products through Facebook Marketplace.Thus, the introduction of fintech and the utilization of Facebook Marketplace are proven to support the optimization of sales and financial management of MSMEs.

This study aims to determine the effect of distribution costs on increasing sales volume in food and beverage sector manufacturing industry companies listed on the IDX in 2020-2022. This research uses quantitative methods, this research was carried out on Food and Beverage Sector Manufacturing Industry Companies Listed on the IDX, and data taken for three years starting from 2020-2022 and the calculation uses data per semester consisting of Distribution Costs and Sales Volume. Data collection is carried out by documentation method. The population in this study is all Financial Statements of Food Sector Manufacturing Companies and Minimums Listed on the IDX from 2020-2022 totaling 78 Financial Statements Where the sample processed is part of the total population in the Income Financial Statements per semester in the 2020-2022 period which amounts to 24 Income Financial Statements. The data analysis carried out was by descriptive statistics and simple linear regression analysis while for significant testing using the t test. The results showed that: Distribution costs have a significant effect on sales volume in Food and Beverage Sector Manufacturing Industry Companies Listed on the IDX.  

The research was conducted on companies in the cosmetics and household needs subsector listed on the Indonesia Stock Exchange in 2015-2021. This type of research uses quantitative methods samples selected using purposive techniques.  Data analysis is done using panel data regression with the help of the Eviews 12 program. The research results indicate that partially, Credit Sales and Accounts Receivable Turnover has no effect on profitability, while simultaneously, Credit Sale and Accounts Receivable Turnover show a positive and significant effect on profitability (return on asset) with a determination coefficient of 0,631977 or 63,1977% then the remaining 0,368023 or 36,8023% is influenced by other variables that are outside this study.

This study aims to determine the responsibility of the Kupang City Trade Office for the supervision and control of the sale of used clothes in Kupang City as well as the inhibiting factors for the implementation of the responsibility of the Kupang City Trade Office for the supervision and control of the sale of used clothes in Kupang City. To answer the above problems, this research method uses the Empirical Law research method using primary data and secondary data. The results of the discussion in this study show that, (1) The implementation of the responsibility of the Kupang City Trade Office for the supervision and control of the sale of used clothes The Kupang City Trade Office has never formed a single derivative policy/regulation as a follow-up to the regulation of the Minister of Trade No. 40 of 2022 on the ban on the import of used clothes, coordination between the Trade Office and SATPOL PP which is carried out in measuring the extent of the stages of Supervision and The control of the sale of used clothes has not been effective, the socialization carried out by the Kupang City Trade Office does not cover the possibility that the Kupang City Trade Office still finds business actors who sell used clothes. (2) Factors that hinder the implementation of the responsibility of the Kupang City Trade Office for the supervision and control of the sale of used clothes in Kupang City, namely Human resources owned by Trade Office employees are still not good, The low awareness of traders and consumers towards the applicable law makes business actors continue to sell used clothes even though there are regulations on the prohibition of selling used clothes,  Inadequate infrastructure greatly affects the responsibility of the Trade Office in supervising and controlling imported used clothes in Kupang City as well as the culture of shopping for imported clothes, this culture is very popular among people to wear used clothes.

MSMEs are productive economic businesses run by individuals or small business entities to grow and develop their businesses in order to build the economy, so that MSMEs become the most important pillars in the Indonesian economy. The large number of competitors in the business world requires entrepreneurs to find strategies that can increase the sales cycle and fulfill the number of requests. Solusi Cash & Kredit is a company engaged in cash and credit sales of smartphones, furniture, and electronics. According to the owner of Solusi Cash & Kredit, Vivo smartphones are one of the best-selling brands on the market. The phenomenon that occurred in the company during August 2023 to June 2024 was the occurrence of fluctuations or instability in product sales levels. The purpose of this study was to determine the results of the comparison of sales forecasting with the Exponential Smoothingi and Least Square methods. The results obtained were that the exponential smoothing alpha 0.3 method had a MAPE value of 18.27% with a forecast value for the next period of 34 units per month. Alpha 0.5 had a MAPE value of 14.74% with a forecast value for the next period of 36 units per month. Alpha 0.7 had a MAPE value of 12.64% with a forecast value for the next period of 36 units per month. Alpha 0.9 had a MAPE value of 11.7% with a forecast value for the next period of 37 units per month. The least square method had a MAPE value of 7.2% with a forecast value for the next period of 41 units per month.

This thesis aims to: (1) To determine the marketing strategy of the tofu production business in increasing sales results according to an Islamic economic perspective at the Pinta Tofu Factory in Neighborhood VII, Sibuhuan Market, Barumun District. (2) To find out the advantages and disadvantages of marketing strategies used by Pinta Tofu Factory in Neighborhood VII, Sibuhuan Market, Barumun District.  This research is a type of field research (field research), where this research uses qualitative research methods. The subjects in this study were the owners and employees of the Pinta tofu factory. Data collection techniques in this study were through observation, interviews and documentation. Data analysis techniques used in this research are data reduction, data presentation and conclusion drawing. The results showed that: (1) The marketing strategy applied by Pinta Tofu Factory is a market segmentation strategy, market positioning, differentiation and targeting. Then in the application of market segmentation, it suggests three segments such as psychographic segmentation, geographic segmentation and demographic segmentation. This is done so that it has a good impact on the business run by Mrs. Uba Roisa Lubis. (2) The advantages of choosing a location that makes the selling power of the Pinta Tofu Factory, having a strategic production site and directly marketing the products owned directly to traditional markets are also an attraction because it is easier for people to buy the products offered. While the shortcomings of the Pinta Tofu Factory are in capital problems in developing the business, the scarcity of production raw materials, namely soy beans, is also an obstacle in meeting public demand and the many competitors that appear in the target market by offering the same product.

The development of information technology that is currently developing serves to facilitate, accelerate, benefit and provide other alternatives for people who have businesses and have a big influence in the future. One of the things that is very influential is the sale of MSMEs. MSMEs are productive businesses owned by individuals or business entities that have met the criteria as micro businesses that have an important role in the economy because they provide employment, encourage local economic growth, and create innovation. MSMEs still face challenges such as limited access to financing, digital readiness, and marketing access that hinder the development of MSMEs. Therefore, it is necessary to take action to predict MSME sales in Binjai City using the backpropagation method so that later it can create new innovations and encourage community economic growth. Based on the process carried out using the backpropagation method, it can be seen that the value obtained has reached more than the predetermined target with a target value (t) of 0.26, learningrate 0.2, maximum epoch 10000 target error 0.01.