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The limits of authority among the company’s organs in corporate management are expressly regulated under the UUPT, which assigns managerial and representative functions to the Board of Directors, supervisory and advisory functions to the Board of Commissioners, and control functions to the General Meeting of Shareholders. In practice, these authorities are often not implemented effectively, resulting in various violations. Such violations do not always arise from ultra vires acts but may also stem from negligence in exercising the granted authority. Improper management, administrative omissions, and passive supervision contribute to the risk of loss upon revocation of a mining business license. The absence of a valid license removes the company’s legal basis for operating and triggers potential liability for he organs that were negligent. This research employs a normative juridical approach with a descriptive-analytical specification. Data were obtained from primary, secondary, and tertiary legal materials through literature review and case study of Decision No. 3/Pdt.G/2023/PN.Mgg. Directors must distinguish between beheer and beschikking actions when determining the scope of corporate management. Meanwhile, the Board of Commissioners is obligated to conduct supervision and provide advice proactively, whether requested or not, as a manifestation of good faith.

The issue of global food security is increasingly pressing amidst climate change, population growth, and environmental degradation. The agricultural sector, particularly rice production, faces threats from pests and diseases that reduce crop yields and farmer incomes. Climate change exacerbates pest attack patterns, increasing crop losses. In addition, excessive use of chemical pesticides leads to pest resistance and negative impacts on ecosystems and human health. This study used a descriptive method with a qualitative approach, and the study population included farmers who cultivate rice fields and farmer groups that have received Integrated Pest Management (IPM) in Makale District, Tana Toraja Regency, with a population of 325 families. Respondents were randomly selected at 15% of the total population, with a sample of 49 farmers consisting of three farmer groups. The results showed that the role of farmer groups in IPM implementation in Makale District includes extension and training (65.5%), facilitating access to information and resources (69%), decision-making (67.5%), and conflict management and IPM cooperation (66.5%). Therefore, it is necessary to strengthen the implementation of the rice farming system, with support from the Government and the Tana Toraja Regency Agriculture Service to optimize the development of rice farming businesses.

This study aims to examine how Islamic financing contributes to the empowerment of micro, small, and medium enterprises (MSMEs), particularly in the trade sector. MSMEs play a crucial role as one of the main pillars of the national economy; however, they continue to face various challenges such as limited access to capital, inadequate managerial skills, and low levels of financial literacy. Islamic financing emerges as a solution by applying fundamental Islamic principles, including the prohibition of usury (riba), fairness, and transparency in all financial transactions.The research employs a descriptive qualitative method based on a literature review from various reliable sources. The findings reveal that Islamic financing, through contracts such as murabahah, musyarakah, mudharabah, and ijarah, not only provides access to capital but also offers mentoring and training programs to help entrepreneurs manage their businesses more professionally.The positive impact of Islamic financing can be seen in the improvement of business performance, increased turnover, and enhanced welfare among MSME actors. Furthermore, this system contributes to the stability of the Islamic banking industry and promotes sustainable national economic growth. Therefore, further development of Islamic financing is necessary to expand its reach and benefit a greater number of small and medium enterprises across Indonesia.

This study focuses on the implementation of Good Corporate Governance values such as transparency, accountability, responsibility, independence, and fairness in managing payments and accounts receivable collection at PT. BLY, a galvanizing services company based in Surabaya. Using a qualitative case study approach, data were collected through in-depth interviews and observations over five months. The results indicate that these five principles have been consistently applied, supported by a well-organized recording system, complete documentation, and coordination across divisions. However, challenges such as document delays and potential human errors need to be addressed. Aging reports of receivables and payables reflect healthy financial management. This study recommends improving the information system and staff training to strengthen the implementation of Good Corporate Governance and support the sustainable continuity of PT. BLY’s business.  

This research using Cost Volume Profit (CVP) analysis was conducted with the aim of finding out the basic steps in profit planning at Kedai Panji & Swimming Pool. The main problems faced by the business are the absence of a structured profit planning system and fluctuating visitor numbers. This research method uses quantitative descriptive through data collected in the form of interviews, documentation, and analysis of financial statements for the year 2024. The results show that the contribution margin ratio is 59.25%, the break even point is Rp244,895,110, and the margin of safety is 17.93%. The degree of operating leverage is recorded at 560%, indicating that small changes in sales have a significant impact on profit. The 2025 profit target of Rp40,000,000 can be achieved with a sales target of Rp312,603,983. By applying Cost Volume Profit (CVP) analysis, Kedai Panji & Swimming Pool can plan profits more systematically, improve cost management efficiency, and optimize sales strategies to achieve sustainable business growth.

This study aims to analyze the implementation of internal control in the receivables audit process and evaluate its effectiveness in minimizing the risk of bad debts in a health center environment. Receivables, especially those originating from health services to JKN participants and general patients, can cause problematic receivables if not managed effectively. This study uses a descriptive qualitative approach with data collection through observation, interviews and documentation review during the audit by a public accounting firm. The results of the study indicate that there are still weaknesses in the internal control structure such as suboptimal separation of duties, an unintegrated receivables information system and a weak bad debt reserve policy. In addition, late payments by third parties and poor patient administration knowledge are also external factors that influence the high risk of bad debts. Therefore, improving the internal control system, implementing information technology and strengthening coordination with the guarantor are very important to reduce the risk of bad debts and increase accountability for financial management in the health center environment.

Processing coconut into copra is an important strategy to increase value added and farmers’ income in rural areas. However, traditional copra processing businesses often face problems such as price fluctuations, high production costs, and limited understanding of business feasibility analysis. This study aims to analyze the value added and business feasibility of copra processing in Bone Regency, specifically in Tellusiattinge District, Ulo Village. The study was conducted from September to October 2025 using a descriptive method with qualitative and quantitative approaches. The research population consisted of 15 copra processing entrepreneurs, all of whom were selected as respondents using a census technique. Data were collected through interviews, observation, and documentation. Data analysis included production cost analysis, income analysis, value added analysis using the Hayami method, and business feasibility analysis using the Revenue Cost Ratio. The results showed that the average value added from processing coconut into copra was Rp2,100 per kilogram with a value added ratio of 37.5 percent, which falls into the medium category. The average Revenue Cost Ratio of 1.35 indicates that the copra processing business is feasible and profitable to operate. The findings imply that copra processing has the potential to increase farmers’ income and rural economic development, therefore requiring support in improving production efficiency and adopting better processing technologies to enhance value added.

This study aims to analyze the institutional effectiveness of Women Farmers Groups (Kelompok Wanita Tani/KWT) in enhancing members’ capacity and their role in agricultural enterprise development in Puulemo Village, Kolaka Regency. A descriptive qualitative approach was employed, with data collected through field observations, in-depth interviews with KWT leaders and members, and a review of relevant secondary data. Data were analyzed inductively through data reduction, data display, and thematic conclusion drawing.The findings indicate that the institutional effectiveness of the KWT is categorized as moderately effective, as reflected in a clear organizational structure, relatively high member participation, and the implementation of various capacity-building activities, including organic fertilizer production, horticultural cultivation, local food processing, and basic marketing practices. These activities have positively contributed to improving members’ knowledge, skills, and economic independence. However, institutional effectiveness has not been fully optimized due to limited post-training assistance, low digital literacy, and inadequate utilization of information technology for business development and product marketing.Furthermore, the KWT plays a strategic role in agricultural enterprise development through production activities, value-added processing, and local-scale marketing, which contribute to increasing household income. This study highlights the importance of strengthening institutional capacity, improving human resources, and optimizing the use of information technology and digital marketing to enhance the sustainability of KWT as a driver of rural women’s economic empowerment and local food security.

This study aims to analyze the effect of pricing and product quality on sales levels in fish businesses at TPI Beba, Takalar Regency. This study uses a quantitative approach with a survey method by distributing questionnaires to 91 respondents who are fish business actors. The independent variables in this study are pricing and product quality, while the dependent variable is the sales level. Data analysis was carried out using multiple linear regression using SPSS. The results showed that pricing and product quality had a partial and simultaneous effect on sales levels. The right pricing and good product quality can significantly increase sales. This study provides important implications for fish business actors in designing pricing strategies and maintaining product quality to increase competitiveness and income.

This study aims to analyze the strategies used by business actors in facing local market competition through Porter's Five Forces Model approach, which includes: the threat of new entrants, the threat of substitute products, the bargaining power of suppliers, the bargaining power of consumers, and the intensity of competition between competitors. This research uses a qualitative method with a descriptive approach. Data collection techniques were conducted through in-depth interviews with three categories of informants, namely business owners, employees, and consumers. Data analysis was conducted by identifying patterns, differences, and linkages between the strategies applied and aspects of Porter's Five Forces Model. The results showed that the main strendgth in local competition lies in the high intensity of competitors and the increasing number of alternative products offered. The integration strategy between online and offline marketing is proven to help dealers reach consumers more widely and build customer loyalty. The use of social media, digital promotions, and direct-to-consumer services such as exhibitions and local community partnerships are key to adaptation in the digital era. By understanding Porter's five aspects in depth, businesses can formulate strategies that are more adaptive, innovative, and highly competitive in the local market.

Choosing a strategic business location is a key factor in building a successful enterprise, especially in Lautem Municipality, Timor-Leste. This area presents various opportunities for businesses such as grocery shops, small restaurants, repair workshops, and agricultural ventures. However, entrepreneurs often face challenges like poor road infrastructure, limited purchasing power, and inadequate transport access. This study developed a web-based Decision Support System (DSS) using the ELECTRE method to help business owners select the most suitable location. The system evaluates multiple location options based on important criteria such as population density, transportation access, and economic activity. By using this approach, entrepreneurs can reduce the risk of choosing an unprofitable location and improve their chances of success. The results show that implementing the ELECTRE method in a DSS is effective for identifying optimal business sites. These findings are expected to serve as a practical reference for entrepreneurs in Lospalos and nearby areas, while also supporting local economic development in the region.

The increasingly rapid use of information technology is now an important need for various sectors of people's lives. The various conveniences offered, such as speed and accuracy in data processing, make information technology difficult to separate from daily life, especially in the world of education. At SMP Negeri 1 Tanarighu, the processing of student payment data is still carried out conventionally, which risks causing errors in data processing. Therefore, it is very necessary to have an information system that can process student payment data centrally and integrated. This information system is expected to reduce human error and increase efficiency in the administrative process. The Scrum method, known for its ability to manage projects with limited time and dynamic needs, is very appropriate to apply in the design of this information system. By using the Scrum method, the process of creating information systems can be carried out faster and more flexibly, adjusting to evolving needs, and ensuring more accurate and efficient data management at SMP Negeri 1 Tanarighu.

Initial survey results show that consumers in the Makale region have specific preferences for tempeh packaging and quality, but business actors have not incorporated these preferences into their production and marketing strategies. This gap calls for an intervention to develop a strategy based on a systematic, contextual mapping of consumer preferences. Using a mixed methods approach with an explanatory sequential design, the study was conducted in two stages: first, quantitative data collection and analysis, followed by qualitative data collection and analysis to clarify and deepen the results. The study found that consumer preferences for Jeslyn tempeh are primarily influenced by sensory qualities (taste, texture, aroma), cleanliness, affordability, hygienic packaging, distribution ease, and promotion. The Likert scale analysis showed that most indicators had an average value above 4.20 (percentage index > 84%), indicating high to very high consumer satisfaction. Taste (mean 4.52; index 90.4%) and texture (mean 4.44; index 88.8%) were the most influential factors, followed by price and cleanliness. Consumer loyalty is built through consistent quality and emotional attachment to local products. Producers should maintain product quality, improve hygiene, introduce simple innovations, and use social media for cost-effective promotion.

Village-Owned Enterprises (BUMDes) are regulated in Article 1 Paragraph (6) of the Regulation of the Minister of Home Affairs Number 39 of 2010, which states that BUMDes is a business formed by the village government with its ownership and management involving the village government and the community. BUMDesa Kareka Nduku, although it functions as a village economic empowerment institution, faces a number of challenges in its operations. Some of the main problems faced are difficulties in recording agricultural assets and tools, as well as the insynchronization between stock records in warehouses and records in the treasurer, which leads to frequent shortages of fertilizer and insecticide stocks. In addition, the manual recording process for capital and business loans causes the creation of monthly reports to take a long time, even more than an hour, and there are often errors because officers have to check daily reports from various fields. This resulted in delays in making reports that should have been submitted by the BUMDes.

In line with this national rice productivity improvement strategy, the Situbondo Regency Government in East Java Province is actively participating in initiating the development of new superior rice varieties. In early 2023, Situbondo Regency released a new superior rice variety, the Bk Situbondo 01 Agritan Variety. This new rice variety was developed for the IP 400 program. In 2024, the cultivation of this superior rice variety, Bk Situbondo 01 Agritan, began in several villages, one of which was in Battal Village, Panji District, primarily by the Joyo Mulyo 3 Farmers Group. In this regard, it is deemed necessary to conduct research to determine the income and financial efficiency of the superior rice variety Bk Situbondo 01 Agritan. The results of the study indicate that financially the income is recorded as profitable and the farming is efficient. Financially, if it is calculated that there is a decrease in the amount of production and a decrease in production prices of up to 15%, as well as an increase in variable costs of up to 15%, assuming that other factors are considered constant, the new superior rice variety farming business Bk Situbondo 01 Agritan, recorded that the income is still profitable and the farming business is still efficient. It can also be seen that the factors: (a) decrease in the amount (quantity) of production, and (b) decrease in production prices, are relatively more sensitive in responding to the decrease in the level of income and efficiency of the farming business, when compared to the factor: (c) increase in variable costs of the farming business.

Many young people in Indonesia have a strong interest in starting their own businesses; however, only a small portion are able to turn this interest into a sustainable entrepreneurial career. This study aims to explore in depth how family support plays a role in the journey of young entrepreneurs, from the early stages of entrepreneurial exposure to the formation of entrepreneurial identity and personal values. The research employs a qualitative method with a narrative-biographical approach. Participants were selected using purposive sampling, and data were collected through semi-structured interviews with the main subject and significant others who have close relationships with the subject. The data were analyzed using Braun and Clarke’s thematic analysis technique, which focuses on identifying meaning and patterns within the subject’s life experiences. The findings reveal four main themes: (1) the process of early entrepreneurial learning and exposure, (2) the role and dynamics of family support in fostering entrepreneurial resilience, (3) turning points in career transformation and the formation of entrepreneurial identity, and (4) personal principles and values that guide business practices. The results emphasize that family support is not only material but also serves as a psychological and emotional factor that plays a crucial role in the success of young entrepreneurs in building and sustaining their businesses.

Penelitian ini mengkaji strategi pemasaran live shopping pada platform TikTok Shop dan pengaruhnya terhadap minat beli konsumen dengan pendekatan prinsip syariah. Dengan menggunakan metode kualitatif melalui studi pustaka sistematis, penelitian ini menganalisis strategi pemasaran digital seperti flash sale, interaksi langsung, dan promosi yang diterapkan dalam live shopping TikTok serta mengkaji bagaimana aspek etika dan kepatuhan syariah memengaruhi keputusan pembelian. Hasil penelitian menunjukkan bahwa integrasi antara strategi pemasaran modern dan prinsip syariah seperti kejujuran, keadilan, kemaslahatan produk, dan kesadaran tauhid mampu meningkatkan minat beli konsumen Muslim sekaligus membangun loyalitas dan citra positif pada platform. Temuan ini memberikan rekomendasi praktis bagi pelaku usaha untuk memformulasikan strategi pemasaran yang tidak hanya efektif secara komersial tetapi juga sesuai nilai-nilai Islam. Penelitian ini memberikan kontribusi baru dengan mengintegrasikan analisis strategi pemasaran live shopping TikTok Shop menggunakan pendekatan prinsip syariah secara komprehensif. Studi ini tidak hanya menilai efektivitas flash sale dan interaksi langsung dalam meningkatkan minat beli, tetapi juga mengevaluasi aspek kejujuran, keadilan, dan kemaslahatan produk yang jarang dikaji secara mendalam dalam konteks pemasaran digital Islami. Pendekatan ini menegaskan pentingnya integrasi nilai-nilai Islam dalam strategi pemasaran digital demi membangun loyalitas konsumen Muslim secara berkelanjutan.  

Islamic boarding schools (pesantren) as traditional Islamic educational institutions not only serve as places for shaping students’ character, morals, and spirituality but also hold great potential in developing community economic independence through the management of pesantren business units. These business units are a concrete manifestation of the values of independence, hard work, and responsibility taught in the pesantren’s educational process. The purpose of this study is to examine in depth the role of pesantren business units in supporting the economic self-reliance of the pesantren itself as well as their contribution to empowering the surrounding community. This study employs a descriptive qualitative method with a case study approach on several pesantren that have successfully developed various business units such as cooperatives, agriculture, livestock, garment production, and student shops. The results show that pesantren business units function not only as a means of entrepreneurship education for students but also as a primary source of funding to support the operational activities of the pesantren. In addition, they act as the driving force of the local economy by creating employment opportunities, increasing income, and promoting community-based economic empowerment. The success of pesantren business units is influenced by professional management, strong leadership support, and the ability to innovate and adapt to changing times.

Strengthening the capacity of Micro, Small, and Medium Enterprises (MSMEs) is a crucial step in enhancing competitiveness and sustainability in Indonesia, especially in rural areas such as Doyo Baru Village. Many MSME actors in this village face difficulties in understanding and fulfilling the legal aspects and permits required to operate their businesses legally and effectively. This research aims to provide comprehensive legal assistance to MSME actors, focusing on understanding regulations, licensing processes, and consumer rights. The methodology used in this research is a participatory approach that includes training, group discussions, and individual consultations. The results of this activity show a significant increase in the understanding of legal and licensing aspects among MSME actors, with 80% of participants reporting improved knowledge and confidence in facing legal challenges. Additionally, participants have started to apply the knowledge gained in their daily practices, such as business registration and consumer protection. The conclusion of this research emphasizes the importance of ongoing support for MSMEs to adapt to regulatory changes and improve their competitiveness in the market. It is hoped that this legal assistance program can serve as a model for other regions in efforts to empower MSMEs.

Agricultural practices that take local wisdom into account can provide significant benefits to the environment and society. Local wisdom plays a crucial role in sustainable agricultural practices. Time-tested knowledge and practices can provide solutions to the challenges faced by modern farmers, particularly in the context of climate change and environmental degradation. However, despite extensive research, a significant research gap remains, specifically how local wisdom in the Tumbang Datu Valley can be integrated into broader agricultural policies. The research used was descriptive with a qualitative approach. Qualitative research aims to understand social phenomena from the perspective of participants. Initial informants were selected purposively, selecting informants deemed to have extensive knowledge of the conditions in the village under study, using a snowball sampling technique. The first step was to identify key informants, who in this study consisted of 16 traditional leaders and farmers familiar with the culture in Lembang Tumbang Datu and directly involved in the practice. The local wisdom in the rice farming process, from pre-planting, planting, maintenance, to harvesting and post-harvest, is implemented based on ancestral heritage in line with environmental conservation. Farmers demonstrate their concern for nature through natural soil cultivation, selection of superior seeds, use of organic fertilizers, and implementation of efficient planting and irrigation systems. The application of Integrated Pest Management (IPM) and post-harvest technology demonstrates the farmers' ability to adapt to innovation while maintaining local wisdom. Overall, the rice farming system in Lembang Tumbang Datu demonstrates the synergy between tradition and modernity, supporting food security while preserving cultural heritage.