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Financial reporting is a crucial tool for public companies in aiding internal decision-making regarding the development of business activities. To provide meaningful value, financial statements must be presented and accounted for accurately. According to IFRS and SAK, consolidated financial statements represent the assets, liabilities, equity, revenue, expenses, and cash flows of the parent and subsidiary entities as a single economic entity.Segment reporting, now referred to as operating segments, encompasses components of an entity engaged in business activities, regularly evaluated for resource allocation decision-making and performance assessment. This research focuses on the segment reporting disclosure at PT Unilever Tbk and its subsidiaries. Through the ten percent revenue test, ten percent profit or loss test, and ten percent asset test, it was found that segments related to household, personal care, and food and beverages meet the segment reporting criteria.The results of this analysis provide a deeper understanding of the financial statements of PT Unilever Tbk and its subsidiaries, supporting the conclusion that these segments meet the segment reporting requirements under PSAK No. 5.  

Micro-enterprises play an important role in the regional economy but often face obstacles in financial management and marketing strategies. A lack of understanding in financial management causes inefficiency in capital management, while minimal use of digital technology in marketing limits business competitiveness. This community service program aims to increase the capacity of micro-enterprises in Brangjan Village, West Ungaran District, Semarang Regency through financial management training and digital marketing strategies.The methods used in this program include socialization, training, and direct assistance in simple financial recording, working capital management, and the implementation of digital marketing strategies using social media and e-commerce platforms. The results of this activity show an increase in participants' understanding of financial management and their ability to implement digital marketing to expand market reach. With this training, it is hoped that micro-enterprises in Brangjan Village can develop further, become more competitive, and achieve long-term business sustainability.Additionally, the training on simple financial management provided participants with an understanding of transaction recording and the importance of cash flow in maintaining business operations. In terms of digital marketing, participants were trained to utilize social media and e-commerce platforms such as Instagram, Facebook, and Tokopedia to introduce their products to a wider market. Moving forward, it is hoped that participants will be able to leverage this knowledge to optimize their revenue and expand their customer base. This program also contributes to increasing digital and financial literacy for micro-entrepreneurs in the village. Overall, the training aims to create a more sustainable and efficient business ecosystem, which in turn can enhance the competitiveness of micro-enterprises at the local and regional levels.

This study aims to find out and analyze the factors that affect the income of traders around the Muaro Jambi Temple Attraction. This research using quantitative descriptive methods aims to systematically describe the facts or characteristics of a particular population or a particular field factually and meticulously. The population used in this study was 30 traders who were active in Muaro Jambi Temple. The results of the capital study affect the income level of traders in Muara Jambi Temple, the results of partial testing showed significant results stating that there was a significant influence between the capital variable (X1) on income (Y). the length of the undertaking affects the level of income of the trader. partial testing states that there is no significant effect of the Variable Length of Business (X2) on the income of (Y) traders. time allocation affects the level of income of traders. partial testing stated that there was no significant influence of the Time Allocation variable (X3) on the income of (Y) traders in Muaro Jambi Temple. there is a significant influence between the variables of Capital (X1) on income (Y). there is no significant effect on the variable Length of Business (X2) on revenue (Y). there was no significant effect of the Time Allocation variable (X3) on revenue (Y).

 This article delves into the importance of resilience strategies and success metrics in the context of e-business. In a rapidly changing digital era, e-businesses need to design strategies that keep them relevant and successful. This article explores a range of resilience strategies, including product and service diversification, effective online marketing, data analysis, and collaboration with third parties. These strategies are aimed at reducing risks and maximizing growth opportunities. Additionally, the article also discusses various success metrics in e-business, including revenue growth, customer retention, sales conversion, and customer satisfaction. The strong interplay between resilience strategies and success metrics is well-understood, where robust resilience strategies can support the achievement of these success metrics. Balance and adaptability in implementing resilience strategies are crucial.Success in e-business depends not only on achieving success metrics but also on a business's ability to adapt to market changes and customer needs. This article provides valuable insights for e-business stakeholders aiming for long-term success in a competitive environment.

The purpose of this study was to investigate the execution of measures aimed at lowering the utilization of plastic bags within the retail market of Jepara Regency. The research employs a qualitative methodology, utilizing descriptive analytic techniques. The data-gathering process involved conducting an interview with the Head of Hygiene and Waste Management at the Jepara Regency Environment Office, who served as a key informant. In order to gather comprehensive data, interviews were conducted with both sellers and buyers at retail stores in Welahan, Mayong, and Pecangaan sub-districts. The findings of the study indicate that the implementation of the policy is facilitated by socializing activities, particularly in the context of communication and transmission. The Jepara regency government has conducted socialization efforts throughout nearly all marketplaces, demonstrating a clear and consistent approach. The implementation of policies involves the participation of human resources, namely the Environment Office, as the responsible entity. The necessary financial resources for policy implementation are also obtained through the Regional Revenue and Expenditure Budget. Regarding disposition, policy implementers have a preexisting commitment to effectively executing their responsibilities and exhibit a democratic mindset. In relation to bureaucratic organization, the execution of government policies is already directed by the established Standard Operating Procedure. However, there are still challenges for the government in terms of public response and low understanding of the dangers of using plastic bags.

This study is titled Ticket Reservation Information System For a Website-Based Tourist Destination  a Case Study of Bale Rantjah Park. The aim of this research is to design and develop a ticket reservation information system to facilitate visitors in booking tickets, enhance ticket management for Bale Rantjah Park, and modernize the conventional ticket reservation system. The research employs a qualitative descriptive approach, utilizing data collection methods such as observation, interviews, and literature review.  The outcome of this study is a web-based ticket reservation information system that enables visitors to easily make online ticket bookings. Users can access information about the tourist destination, make reservations by selecting the amount of tickets and visit dates, and proceed with online payments. Administrators can manage visitor data and transactions, as well as generate revenue reports. In conclusion, this web-based ticket reservation information system offers advantages and convenience for both visitors and the management of Bale Rantjah Park. The implementation of this system is expected to streamline ticket reservations and data management, provide an improved experience for visitors, and support the growth of the tourism business.

Abstract. The method used in this research is Value Chain Mapping, Gender Sensitivity Value Chain Mapping, and Canvas Business Model. Value Chain Mapping is used to map activities ranging from upstream to downstream from a tempe industry value chain in Tenggilis Surabaya. Gender Sensitivity Value Mapping is used to map and analyze the role of gender in the tempe industry value chain. Whereas the Canvas Business Model is used to redesign the tempe industry business model in Tenggilis  Surabaya based on value, gender, and competitive advantage. The results of this study are Value Chain Mapping and Tempe Business Model  for the home-based tempe industry. The role of women housewives in the tempe industry value chain in Tenggilis  Kauman is almost 50%. For the tempe production system and marketing management for the SME scale, such as the tempe industry in Tenggilis  tempe village, the maturity level has reached the optimal level, level 5. For external suppliers, the maturity level is still low at level 2 or still in the development stage. For market orientation, competitors and product development are already at a competitive level. Revenue Streams from the tempe business process in Kampung Tempe is the sale of tempe and its processed products, as well as a tourist visit.   Keywords: gender role, tempe industry, tempe business model, value chain mapping   Abstrac. Metode yang digunakan dalam penelitian ini adalah Value Chain Mapping, Gender Sensitivity Value Chain Mapping, dan Canvas Business Model. Value Chain Mapping digunakan untuk memetakan kegiatan mulai dari hulu hingga hilir dari suatu rantai nilai industri tempe di Tenggilis Surabaya. Gender Sensitivity Value Chain Mapping digunakan untuk memetakan dan menganalisis peran gender dalam rantai nilai industri tempe. Sedangkan Canvas Business Model digunakan untuk mendesain ulang model bisnis industri tempe di Tenggilis  Surabaya berdasarkan nilai, jenis kelamin, dan keunggulan bersaing. Hasil dari penelitian ini adalah Pemetaan Rantai Nilai dan Model Bisnis Tempe untuk industri tempe rumahan. Peran ibu rumah tangga dalam rantai nilai industri tempe di Tenggilis  Kauman hampir mencapai 50%. Untuk sistem produksi tempe dan manajemen pemasaran skala UKM seperti industri tempe di Kampung Tempe Tenggilis  tingkat kematangan sudah mencapai tingkat optimal yaitu tingkat 5. Untuk pemasok eksternal tingkat kematangan masih rendah pada tingkat 2 atau masih dalam tahap pengembangan. Untuk orientasi pasar, pesaing dan pengembangan produk sudah berada pada tingkat kompetitif. Aliran pendapatan dari proses bisnis tempe di Kampung Tempe adalah penjualan tempe dan hasil olahannya, serta kunjungan wisatawan.   Kata kunci: peran industri tempe, gender, model bisnis tempe, pemetaan rantai nilai

Abstract. The method used in this research is Value Chain Mapping, Gender Sensitivity Value Chain Mapping, and Canvas Business Model. Value Chain Mapping is used to map activities ranging from upstream to downstream from a tempe industry value chain in Tenggilis Surabaya. Gender Sensitivity Value Mapping is used to map and analyze the role of gender in the tempe industry value chain. Whereas the Canvas Business Model is used to redesign the tempe industry business model in Tenggilis  Surabaya based on value, gender, and competitive advantage. The results of this study are Value Chain Mapping and Tempe Business Model  for the home-based tempe industry. The role of women housewives in the tempe industry value chain in Tenggilis  Kauman is almost 50%. For the tempe production system and marketing management for the SME scale, such as the tempe industry in Tenggilis  tempe village, the maturity level has reached the optimal level, level 5. For external suppliers, the maturity level is still low at level 2 or still in the development stage. For market orientation, competitors and product development are already at a competitive level. Revenue Streams from the tempe business process in Kampung Tempe is the sale of tempe and its processed products, as well as a tourist visit.   Keywords: gender role, tempe industry, tempe business model, value chain mapping   Abstrac. Metode yang digunakan dalam penelitian ini adalah Value Chain Mapping, Gender Sensitivity Value Chain Mapping, dan Canvas Business Model. Value Chain Mapping digunakan untuk memetakan kegiatan mulai dari hulu hingga hilir dari suatu rantai nilai industri tempe di Tenggilis Surabaya. Gender Sensitivity Value Chain Mapping digunakan untuk memetakan dan menganalisis peran gender dalam rantai nilai industri tempe. Sedangkan Canvas Business Model digunakan untuk mendesain ulang model bisnis industri tempe di Tenggilis  Surabaya berdasarkan nilai, jenis kelamin, dan keunggulan bersaing. Hasil dari penelitian ini adalah Pemetaan Rantai Nilai dan Model Bisnis Tempe untuk industri tempe rumahan. Peran ibu rumah tangga dalam rantai nilai industri tempe di Tenggilis  Kauman hampir mencapai 50%. Untuk sistem produksi tempe dan manajemen pemasaran skala UKM seperti industri tempe di Kampung Tempe Tenggilis  tingkat kematangan sudah mencapai tingkat optimal yaitu tingkat 5. Untuk pemasok eksternal tingkat kematangan masih rendah pada tingkat 2 atau masih dalam tahap pengembangan. Untuk orientasi pasar, pesaing dan pengembangan produk sudah berada pada tingkat kompetitif. Aliran pendapatan dari proses bisnis tempe di Kampung Tempe adalah penjualan tempe dan hasil olahannya, serta kunjungan wisatawan.   Kata kunci: peran industri tempe, gender, model bisnis tempe, pemetaan rantai nilai

Small and medium industries (SMIs) have contributed greatly to national economic growth and community welfare. The important role of the SMI sector can be seen from the employment of 12.39 million people or contributing 66.25% of the total workforce in the industrial sector. The important role of the SME sector can be seen from the absorption of 12.39 million workers or 66.25% of the total workforce in the industrial sector. SMEs are able to contribute to the growth of the non-oil and gas industry by 21.22%. This research uses a qualitative analysis method with primary and secondary data. Data were collected through literature study, observation, interviews and documentation conducted on six informants of bag entrepreneurs in Kedensari Village, Tanggulangin District, Sidoarjo Regency. Business feasibility analysis is determined using the cost and profit analysis formula. The formulas used are R/C ratio analysis, B/C ratio, and ROI. Based on the results of research conducted on six bag entrepreneurs in Kedensari Village, Tanggulangin Subdistrict, Sidoarjo Regency, the analysis of R/C ratio, B/C ratio, ROI shows the results >1 which indicates that the business is feasible. This shows that the value of profits earned by bag entrepreneurs is more than the total costs and business capital incurred during bag production.

There is a number of affecting issues about impact level income received by entrepreneurs in the Tofu Center Industry Tropodo like factor education, experience and also work times factor. Study this done for prove influence problem about business revenue and expected can useful for overcome problem happened. This Study formed from method quantitative with technique testing hypothesis done with use analysis multiple linear regression. Population and sample in this study are 31 entrepreneurs and also 31 labor in the Tofu Centers Industry, Tropodo, District Krian, Sidoarjo City. Test simultaneously (Test F) shows that education, experience and work times influential in a manner together and significant to business revenue in the Tofu Centers Industry Tropodo District Krian, Sidoarjo City. Test partial (t test) shows that variable education influential in a manner positive to business revenue. Temporary variable experience work influential in a manner positive to business revenue, and work times variable influential in a manner positive to business revenue. This Study show if education, experience and work times influential to business revenue in the Tofu Centers Industry Tropodo, District Krian, Sidoarjo City

The Regional Revenue and Expenditure Budget is the regional government's annual financial plan which is discussed and agreed upon jointly by the local government and the Regional People's Representative Council and stipulated by Regional Regulation. The budget is an important thing in running a business organization or government institution which can be a benchmark in a successful implementation of the business organization or government agency. In terms of the budget, it includes the APBD, in which each region is given the authority as well as the obligation to prepare the Regional Revenue and Expenditure Budget. With a good budget, it will make the performance of the organization run in a more structured and better manner, meaning that if the budget is effective and efficient then the targets to be achieved can be met. Effectiveness is an important thing that must be done in a job so that the goals that have been set can be achieved properly. Effectiveness is also interpreted as a key element in achieving the goals and targets set by an organization/agency. It means that it is said to be effective when the organization can achieve the goals and objectives as well as targets that have been previously designed. In general, efficiency means the absence of waste. Every activity that will be carried out in achieving a predetermined target, there is a need for efficiency in carrying out a job so that it can reach the predetermined target and can be carried out correctly and precisely.

This study aims to analyze the feasibility of a small tofu cracker industry business in Tlasih Village, Tulangan District, Sidoarjo Regency. This type of research is descriptive research. The data analysis method used in this study is to use the formula for analysis of production costs, income and profits. Meanwhile, to analyze business feasibility, the formula used is Return On Investment (ROI) and Revenue Cost Ratio (R/C). The results of this study indicate that the average total cost of the 6 Puli Tahu cracker business owners is Rp. 41.565.810/month. The average income earned is Rp. 47.800.000/month with an average profit received of Rp. 6.234.819/month. Based on the results of a business feasibility analysis using the Return On Investment (ROI) formula which has an average value of 5,7% and Revenue Cost Ratio (R/C) which has an average value of 1,26. So it can be concluded that the small tofu cracker industry in Tlasih Village, Tulangan District, Sidoarjo Regency is feasible to cultivate.

One of the digital media frequently used by business practitioners for promotion is Instagram. Instagram is utilized as a promotional medium due to its more appealing interface compared to Facebook or Twitter. Instagram is an application for capturing, editing, and sharing photos within the Instagram user community. The research was conducted using a descriptive quantitative approach. Research data was collected through a questionnaire distributed randomly to 99 respondents who were followers of the "Fanaya Catering" social media account. The research results indicate that the use of social media has a positive impact on increasing the sales revenue of catering products.

This research was about the partnership program of CSR conducted by the state owned entreprise through the economic empowerment of SMEs with the provision of capital to improve the revenue to create prosperity. This study was aimed to analyze the implementation of CSR partnership program. This study used the qualitative approach with documentation type and the documentation technique. The data analysis was done through data collection, data reduction, data display and conclusion. The results of this study stated that the implementation of the partnership program of CSR had a legal basis in the implementation and conducted through partnerships based on some business patterns. The CSR partnership program had the allocations funds from SOEs net income, deposits, administrative services/revenue share/margin, interest on deposits, etc. While recommendation that this research is that The Ministry of SOEs should make the procedures for implementing the partnership program that contains stages in providing funds for potential partnership established partners, implementing organizations and evaluation activities

Service activities are carried out to help MSMEs in the service industry called Kori salon by making Kori salon financial reports, Kori salon financial reports are made irregularly and documented manually every day as part of its business procedures. The inability of Kori salon owners to handle bookkeeping reports is the main cause. To support MSME beauty salon businesses, it is necessary to provide training and assistance in preparing financial reports. The method used in this study is the direct support approach used in this effort to assist partners in compiling financial reports using the Bukuwarung program until it is successfully practiced. It is considered successful when partners are able to distinguish between the two states before and after receiving support. Partners recognize the value of accurately recording financial statements in the books based on the results of their actions. This exercise impacts revenue, expense and income statement accounts as well as knowledge partners and also impacts the financial statements that will be prepared in the coming year.

Financial reporting is one of the activities carried out by companies that have gone public, financial reporting can assist users in making decisions or policies to develop activities. Segment and interim financial statements are one of the reports that need to be disclosed in the company's financial statements. The purpose of segment and interim financial reports is to provide information about the different types of business activities and the economic environment in which the company operates. Fulfillment of this objective will help users of financial statements to better understand the company's performance and assess future cash flow prospects, as well as be able to make more informed judgments about the company as a whole. The purpose of this study is to analyze the determination of reporting segments using the ten percent test on revenue and profit and loss in the financial statements of PT.Indofood Sukses Makmur Tbk for 2018-2022 in accordance with PSAK number 5. The research method used is a qualitative research method, the sample used is a purposive sampling technique, which is a sampling technique with certain considerations. The sample taken comes from the Financial Statements of PT.Indofood Sukses Makmur Tbk segment which consists of 4 segments namely Branded Consumer Products, Bogasari, Agribusiness and Distribution. The research results show that the distribution segment does not need to be reported because it does not pass the 10% test on income for 5 years (2018-2022), the agribusiness segment and the distribution segment do not pass the 10% test on profit and loss in 2018 and 2019 but in 2020, 2021 ,2022 the agribusiness segment passed the 10% test on profit and loss, and the 10% test on distribution segment assets did not pass the test for 5 years (2018–2022). And the bogasari segment only in 2020 did not pass the 10% test on assets.

The halal label is part of the product with product information the packaging. Companies must apply halal labeling on packaging because to provide certainty about the halal status of these products give confidence to Muslim consumers. Digital marketing form of business that carries out marketing and advertising of brands products throughout the digital world. the application of digital marketing through social media used companies can increase revenue and attract consumers. Honey picking tours have implemented halal labeling and digital marketing for honey products.The purpose of this research first to find out application of halal labeling to consumer buying interest and the second goal is  find out application of halal labeling to consumer buying interest in picking honey tours. This type of research used qualitative research using a descriptive approach. research instruments used by researchers in this research observation, interviews, and documentation.  From the results of the study was found the application of halal labeling in honey picking tours includes process for obtaining halal labeling on packaging. application of digital marketing to consumer buying interest using E-commerce. existence of digital marketing very large positive impact on companies, including increasing sub-sales, saving promotional power, facilitating communication between companies and consumers.

This study aims to investigate the effect of external funding and product innovation on entrepreneurial business growth. The research method used is a descriptive qualitative approach. This research was conducted over a two-month period spanning from May to June of 2023. The results showed that external funding plays a significant role in supporting entrepreneurial business growth. Funds obtained from external sources, such as venture investment or bank loans, enable entrepreneurial ventures to expand operations, increase production, and develop market share. In addition, product innovation also has a positive influence on the growth of entrepreneurial ventures. Companies that are able to produce innovative new products or services can attract new customers, increase customer loyalty, and increase revenue. The limitations of this study are the limited data available in the research period and the focus on entrepreneurial companies in one particular sector. The implication of this study is that it is important for entrepreneurs to consider external funding as a potential source of financing and also encourage product innovation as a strategy to achieve sustainable business growth.

The “Covid-19” pandemic that occurred from 2019-2022 had an impact on the restaurant, hotel and tourism sub-sector businesses, resulting in a loss of revenue. Early warning of bankruptcy can be obtained by conducting a bankruptcy analysis. The goal of this research is to find out how likely it is that businesses in the tourism, hotel, and restaurant subsector will be in financial distress between 2017-2021 period using the Altman model, internal growth rate, and Springate and to determine the most appropriate and accurate model among the three models. The quantitative descriptive analysis method is used in this study. The population used is the restaurant, hotel and tourism sub-sector companies listed on the IDX. Sampling using purposive sampling method. The analysis tool uses Altman model analysis, internal growth rate, and Springate, as well as testing the level of accuracy. This study's findings show that the Altman model, the internal growth rate model, and the Springate model can predict financial distress in restaurant, hotel and tourism subsector companies listed on the IDX for the 2017-2021 period, and the most accurate model is the Altman model with a high degree of accuracy. the highest was 77.1% and the type error was 22.9%.

This research aims to analyze the detection and internal control applied in the revenue accounting information system of a café business, as well as the importance of compliance auditing in maintaining the reliability and accuracy of financial data. A good accounting information system is an essential component in managing the revenue of a café business. Effective detection and internal control are highly needed to prevent and detect fraud or errors that may occur in the revenue collection process. This research utilizes a qualitative method with a case study approach on a café business. Data is collected through interviews with café management, direct observation, and analysis of documents related to the revenue accounting information system. The research findings indicate that the café business has implemented several steps of detection and internal control, including task segregation, document verification, the use of automated systems, and periodic reconciliations.