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This community service activity focuses on improving the competitiveness of A.A Transport, a business that lacks cashless payment options and an effective social media marketing strategy. Providing cashless payments is a modern, customer-centric approach that differentiates businesses in a competitive market. Unfortunately, A.A Transport currently lacks such an option, providing an opportunity for improvement. This community service activity aims to assist A.A Transport in adopting cashless payment methods and the importance of effective social media marketing for MSMEs. Social media serves as a direct channel for interaction, building relationships, and expanding the market. The methods used in this community service activity were observation, interviews, surveys, and mentoring. The results achieved are in line with the project objectives, as A.A Transport successfully integrated QRIS for cashless payments and utilized social media effectively for marketing, thus contributing to its competitiveness and overall market reach.

The increasingly rapid development of digital technology is pushing MSMEs to adapt to change to remain competitive in the market. One strategic step that can be taken is to adopt a Management Information Sistem (SIM) to support information management, accelerate decision-making processes, and improve business efficiency. This article examines how MSMEs can optimize the use of MIS in their business activities, highlighting the benefits, challenges, and appropriate implementation strategies. The analysis shows that MSMEs' digital capabilities, human resource training, and the availability of technological infrastructure are critical components in supporting the successful optimization of MIS in the digital era.  

The aim of this research is to examine how much influence pricing and promotional activities have on consumers' decisions to repurchase Jelita Cosmetic products in the Tamansiswa area of Yogyakarta. In the face of intensifying business competition, adopting the right marketing strategy becomes increasingly vital. As the business environment grows more competitive, choosing an effective marketing approach is a key factor for success. Indonesia’s beauty sector has seen remarkable growth in recent years. Since its inception in 2005, Jelita Cosmetic has managed to capture consumer attention by offering competitive prices and running consistent promotional campaigns through social media and e-commerce channels. This research employs a quantitative approach by gathering data through surveys conducted with 65 customers of Jelita Cosmetic. The data was analyzed using multiple linear regression and supported by validity and reliability tests. The research findings reveal that both price and promotion have a positive and significant effect on consumer repurchase intentions, both individually and collectively. Approximately 58.4% of the variance in repurchase interest is accounted for by the two independent variables studied, with the remaining 41.6% attributed to other factors beyond the scope of this study. These results offermeaningful insights into how effective marketing strategies can be applied within the beauty industry.

Data from the Business Competition Supervisory Commission (KPPU) indicate that the impact of COVID-19 in 2020, 2021, and peaking in 2022 led to a significant increase in merger and acquisition (M&A) activities. This trend suggests that M&A actions have become an essential strategy for sustaining and enhancing business performance. However, not all M&A activities result in success, making it crucial to understand the factors influencing their outcomes. This study aims to examine and provide empirical evidence on the effect of board size, institutional ownership, and firm size on merger and acquisition performance. Agency theory and signaling theory are employed as the theoretical frameworks to explain the relationships between the independent and dependent variables. The population of this study consists of publicly listed companies that conducted mergers and acquisitions between 2019 and 2023. The sampling technique used was purposive sampling, resulting in a total of 150 samples. Data were collected through non-participant observation, and the data analysis technique applied was multiple linear regression. The results show that institutional ownership has a positive effect on merger and acquisition performance. In contrast, board size and firm size do not significantly influence M&A performance. These findings indicate that monitoring by institutional shareholders can enhance the effectiveness of strategic decision-making, while a larger organizational structure and firm size do not necessarily support post-merger integration success.

This research uses a qualitative method with a descriptive approach through field studies to explore in depth the implementation of product innovation in Qardh Hasan contracts in the form of business capital loans at Islamic financial institutions. The aim of this study is to understand how Qardh Hasan products function not only as interest-free financing solutions but also as tools for empowering micro and small enterprises. Data was collected through in-depth interviews with institution managers, field officers, and beneficiary customers, as well as through documentation and direct observation of the loan distribution process. The findings reveal that innovations in managing Qardh Hasan products—such as community-based approaches, business mentoring, and entrepreneurship training—can enhance the effectiveness of fund utilization and strengthen the sustainability of micro-businesses. The use of data triangulation confirms that the success of this product largely depends on transparency, social proximity, and the institution’s commitment to upholding Sharia values. This study provides a valuable contribution to the development of socially based Sharia financing models for fostering economic self-reliance within communities.

In the current era of digitalization, villages are expected to follow technological developments to modernize correspondence services. Village administration services delivered via the internet enable the village government to communicate information quickly and simply to all village officials, the community, village organizations and the community within the village. Apart from that, the community can submit input to the village government through village information services to direct development in a more positive direction. The problem in Serasah Village that often occurs is that the village head and office staff concerned with carrying out services are often not at the village office because they are out of town on business or there are sub-district meetings and currently there are additional activities in the form of training. electrical installation from BLKP Jambi. So many residents experience obstacles because of this, in fact, some residents who live far from the office area often receive less than optimal service. Based on this problem, it is necessary to design an information system at the Serasah Village office which will take the form of a website which has features regarding information regarding news and activity agendas that will be carried out at the Serasah Village Office, features for online letter submission services and checking the status of letter submissions made. by society. The system development method used to develop websites is the waterfall model. After creating the website, the website testing stage was carried out using the black box testing method with successful test results and a feasibility test was carried out using a Likert scale model. The results of the feasibility test were carried out using a questionnaire and data was obtained with an average percentage of 81.6%.

Community empowerment is a strategy to strengthen the community's economy in order to improve the quality of life and socio-economic independence of residents, especially in areas with high poverty rates. This article aims to examine the impact of providing business capital on improving the community's economy in supporting the success of the program implemented by Muhammadiyah University Prof. Hamka. The implementation method is through a counseling approach on community empowerment. In addition, this program also encourages a sense of hard work and social solidarity. The results of the activities show an increase in socio-economics and can overcome poverty problems. Empowerment carried out by students also creates values ​​of mutual cooperation and social solidarity. Student involvement in capital assistance-based empowerment programs is a driver of economic change in society. Therefore, synergy is needed between the surrounding community and community institutions to create a just society and reduce poverty in certain areas.

Firm value is a fundamental indicator of a company's success in generating shareholder wealth and is often presumed to be influenced by various internal factors, including capital structure and profitability. This study aims to empirically examine the relationship between capital structure and profitability with firm value. A quantitative approach was employed using an associative research design. The study population included all companies listed in the LQ45 Index on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Using a saturated sampling technique, a total of 135 observational data points were initially obtained. After eliminating 12 outlier data points, the final sample consisted of 123 observations. The research utilized secondary data in the form of annual financial statements of the sample companies, which were downloaded from the official IDX website (www.idx.co.id). To test the proposed hypotheses, the data were analyzed using multiple linear regression with the SPSS application. The results show that capital structure does not have a significant relationship with firm value (p-value = 0.064). This finding indicates that, in the context of this study, the company's debt-to-equity composition does not significantly affect its perceived value in the market. However, profitability was found to have a positive and significant relationship with firm value (p-value = 0.003). This suggests that profitability serves as an effective signal for investors in determining firm value, while capital structure does not. In practical terms, company management is advised to focus on enhancing profitability and strengthening business fundamentals, innovation, and good corporate governance as value drivers. Meanwhile, investors are encouraged to conduct a more comprehensive analysis, placing greater emphasis on profitability.

MSMEs play a crucial role in the economy, yet many still struggle to adopt technology. This engagement aims to support the development of Toko Kue Aminah through digital marketing and product innovation. The activities were conducted through observation, interviews, and documentation during May 2025 in Oimbo Village. The results show that strategies such as utilizing Facebook and WhatsApp Business, adding product variations, and improving packaging and logo successfully enhanced the appeal and reach of the business. Furthermore, partnerships with local coffee shops have started to form, expanding product distribution. The synergy between digital marketing and product innovation has proven essential in boosting the business's competitiveness

Enterprise Resource Planning (ERP) systems have become the operational backbone of many modern companies, not only as a data integration tool but also as a crucial pillar in management control systems (MCS). This study aims to comprehensively analyze the impact of ERP implementation on operational efficiency and corporate accountability. Using a qualitative approach through literature study and case review, this study explores how ERP facilitates real-time and integrated information flow, which in turn improves managerial decision-making capabilities, resource optimization, and increased transparency and accountability at various levels of the organization. The results show that ERP contributes significantly to increased efficiency through process standardization and reduced redundancy, and strengthens accountability by providing clear audit trails and reliable data. However, the success of the implementation is highly dependent on factors such as top management support, adequate employee training, and alignment with business strategy.  

The development of the digital era brings new challenges and opportunities for micro businesses, especially in pricing bamboo handicraft products in Lembur Awi. The phenomenon of easy access to information and digital marketing makes it easier for consumers to compare prices, so pricing strategies become a crucial factor in maintaining business competitiveness. This study aims to analyze the pricing strategy applied by bamboo handicraft micro businesses in Lembur Awi, identify factors that influence pricing, and understand the influence of digital platforms on the pricing strategy. The research method used was a qualitative approach with a case study, involving in-depth interviews, observation and documentation as data collection techniques. The results showed that businesses use a pricing strategy based on the calculation of production costs adjusted to market conditions and digital competition. The utilization of digital platforms such as social media and e-commerce provides opportunities to expand the market while demanding adaptation of pricing strategies that are more flexible and responsive. Good financial management and integrated administrative systems also play an important role in making effective pricing decisions. This research concludes that a combination of costing, utilization of digital technology and product innovation is key to the success of bamboo craft businesses in the dig era.

This financial performance study is vital for responsible a corporation's financial success. The goal the purpose of this research is to discover and investigate the effects of excellent corporate governance and firm scope on financial results. The dependent variable analyzed in this study is financial results, with the independent factors being the following proportion of board members, management equity, institutional investment, audit board, and firm size. This study relies on secondary data. The population includes 196 manufacturing firms. This study also incorporated data from 38 manufacturing businesses publicly listen the samples, taken from the Indonesia Standard Conversation (IDX). Were chosen through a purposive sample method strategy, yielding 114 samples during a three-year period spanning 2021 to 2023. This research employed manifold reversion examination, which was carried out according to the findings of this study, which were analyzed by the SPSS (Arithmetical Creation then Facility Answers) appeal. The proportions of commission board, management equity, and institutional investment significantly affect the company’s financial results. These companies' financial performance, however, is unaffected by the audit board or company size.  

This study aims to analyze the influence of entrepreneurial orientation, business environment, and management skills on the success of Micro, Small, and Medium Enterprises (MSMEs) at the Mulia Harjosari 1 Medan Amplas Women's Cooperative. The research method used is a quantitative approach with multiple linear regression analysis techniques. The population in this study was 241 people, with a sample of 70 respondents determined using the Slovin formula. Data were collected through questionnaires and analyzed using the SPSS version 26 program. The results of the study showed that partially and simultaneously, the three independent variables, namely entrepreneurial orientation, business environment, and management skills, had a positive and significant effect on the success of MSMEs. The coefficient of determination (R²) value of 41.7% indicates that the model used is able to explain the variation in MSME success by 41.7%, while the rest is influenced by other variables outside the model. This finding emphasizes the importance of strengthening entrepreneurial capacity, effective managerial management, and creating a business environment that supports the growth and success of MSMEs, especially in women's cooperatives.

Entrepreneurship training is a key strategy for empowering village economies, especially among youth from Karang Taruna and PKK members. In Kaladawa Village, local potential such as agriculture and handicrafts has not been fully utilized due to limited entrepreneurial knowledge and exposure. This program aims to enhance participants' entrepreneurial competencies through practical-based training methods, including interactive lectures, group discussions, and business simulations. A participatory approach was implemented to help participants identify local potentials, develop business ideas, and formulate digital-based marketing strategies. The results of the training indicate a significant improvement in participants’ understanding of entrepreneurship, as reflected in the emergence of innovative business plans focused on local and digital products. Pre- and post-training evaluations showed increased motivation, creativity, and readiness among participants to initiate independent ventures. The training also fostered a sustainable entrepreneurial spirit by covering essential topics such as financial management, digital transformation, and business networking. Participants acknowledged that direct experiences and intensive mentoring during the sessions played a crucial role in building their confidence and competitiveness. However, for long-term success, continuous mentoring and institutional support are required, along with strategic collaboration between stakeholders such as village governments, local MSMEs, and higher education institutions. Thus, this program not only contributes to improving technical and entrepreneurial skills but also plays a pivotal role in developing a self-reliant and sustainable rural entrepreneurial ecosystem. The integration of similar training into broader community empowerment programs is recommended to ensure lasting impact, inclusive access, resilience, innovation, adaptability, creativity, empowerment, collaboration, leadership, and meaningful local economic development.

This community service activity aimed to introduce and strengthen the understanding of sociopreneurship among students of SMA Islam Andalusia Kebasen through an experiential learning approach. The initiative responded to the need for youth empowerment programs that combine entrepreneurial skills with social responsibility, particularly those grounded in Islamic values. The one-day training was designed to be interactive and engaging, incorporating inspirational dialogues with practitioners, interactive simulations, role-plays, and value reflections. These methods were intended to create an immersive learning experience, enabling students to connect theory with real-world application. A total of 50 students participated in the program. The training focused on three main objectives: (1) developing the ability to identify and analyze social issues in their community, (2) designing solutions through the creation of social enterprises, and (3) integrating Islamic values into business practices to ensure ethical and sustainable entrepreneurship. Evaluation was conducted using pre- and post-training assessments, observation, and participant feedback. The results indicated that 70% of participants demonstrated a strong understanding of the concept of sociopreneurship after the training. Additionally, 76% successfully integrated Islamic values into their proposed business ideas, while over 60% were able to design simple but feasible social enterprise concepts addressing real social problems. Participants also reported increased awareness, empathy, creativity, and leadership skills as outcomes of the activity. The findings highlight that experiential learning-based sociopreneurship training is an effective method for cultivating youth’s capacity to initiate social change through entrepreneurial action. This program not only enhanced students’ knowledge and skills but also inspired them to become agents of positive transformation in their communities. It is recommended that schools establish follow-up initiatives, such as sociopreneur clubs, mentoring schemes, and project incubation programs, to ensure the sustainability and further development of students’ social enterprise ideas.

The purpose of this study is to evaluate the implementation of Balanced Scorecard (BSC) as a performance management tool in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk. Qualitative research methods were used with interviews, questionnaires, observation, and document analysis as data collection techniques. The application of BSC in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk helps measure and monitor overall performance, ensuring that financial, customer, internal business, and learning and growth perspectives become the main focus. The results showed that the performance of the Employee Cooperative of PT Kedawung Setia Industrial, Tbk, when viewed through the four perspectives of the Balanced Scorecard, can be categorized as quite good. The active involvement of the management, members, and related parties in the implementation of BSC is the key to success in improving the performance of the PT Kedawung Setia Industrial, Tbk Employee Cooperative. This research contributes to the understanding of the concept of performance management in the context of cooperatives and provides a basis for further development in improving the effectiveness of cooperative performance management. The findings of this study have practical and theoretical implications that can help decision makers in cooperatives and researchers in the field of cooperative management.

Artificial Intelligence (AI) is quickly becoming a game changer in the way businesses build and manage their strategies. This article explores how AI is helping organizations make faster and smarter decisions, streamline operations, and spark innovation across various industries. With the ability to process massive amounts of data, AI tools can uncover valuable insights about market trends and customer behavior, allowing companies to respond more accurately and stay ahead of the competition. From machine learning and generative AI to natural language processing and digital twins, these technologies are transforming everything from internal workflows to how businesses connect with customers. The article also offers a practical roadmap for adopting AI in a business setting, covering steps like evaluating readiness, running pilot projects, and measuring success through return on investment (ROI). It emphasizes the need for strong data infrastructure, skilled teams, and a culture that supports innovation and data-driven thinking. Challenges such as algorithmic bias, data privacy, and internal resistance to change are also addressed. Real-world examples from banking, retail, and manufacturing show how AI can deliver real impact improving efficiency, increasing customer satisfaction, and driving business growth. Ultimately, embracing AI isn’t just about keeping up with technology it’s about shaping the future of smart, strategic, and ethical business.

Women entrepreneurship in Micro, Small, and Medium Enterprises (MSMEs) plays a vital role in the local economy. However, women entrepreneurs often face complex emotional and psychological challenges due to their dual roles as housewives and entrepreneurs. Market uncertainty, social pressure, and lack of support from their environment further burden their workload. This study aims to explore the subjective experiences of women micro MSMEs, particularly in dealing with the psychological pressures of carrying out these roles. The research method used is a qualitative phenomenological approach with seven informants from the culinary, handicraft, and online trading sectors. Data were collected through semi-structured interviews and non-participant observation, then analyzed using a thematic approach based on the Miles & Huberman model. The results of the study revealed four main themes: (1) the pressure of dual roles that often trigger stress and emotional exhaustion (burnout), (2) chronic anxiety related to fear of business failure and income instability, (3) spirituality and religious activities as meaning-based coping mechanisms, and (4) the importance of social support from partners, family, and community as a balance of emotional conditions. These findings confirm that the success and sustainability of women's businesses depend not only on economic capital or technical skills, but are also significantly influenced by mental health and the strength of social networks. Therefore, empowerment programs for women's MSMEs need to be designed holistically, encompassing psychosocial aspects, coping strategy training, and strengthening supportive and inclusive social networks.

Human resources have an important position in very organization because to achieve maximum organizational performance it is necessary to utilize its resources including human resources. Utilizing individuals in the organization to participate in maximizing organizational performance is the task of human resources manajement. This study aims to determine the importance of human resources manajement in improving organizational performance. This research use a qualitative approach with the miles and Huberman interactive analysis model. Qualitative data analysis is carried out interactively and continuously until completion, so that the data is saturated and consists of 3 main activities, namely: data reduction, data presentation, and conclusion drawing. Based on the research, the importance of human resource manajement (HRM) in improving organizational performance has been proven to be significant in the context of business ang manajement. HRM plays an important role in creating a healthy work culture, increasing employee motivation, and improving overall organizational productivity. By paying attention to factors such as transformational leadership, employee development, diversity management, and result-based performance management, HRM caan create an effective work environment and ensure that the organization has a qualified and high- performing work team, so that it can face businnes challenges, improve competitiveness, and achieve long-term success.

This community service program was designed to enhance the inventory management skills of santri at Pesantren Assyifa through the use of spreadsheet technology. Many pesantren-based business units still rely on manual inventory methods, leading to inefficiencies, stock errors, and operational delays. To address this issue, a structured training program was conducted involving 25 selected santri actively engaged in the pesantren’s economic units. The program consisted of three interactive sessions covering basic inventory concepts, spreadsheet functions, and hands-on design of inventory tracking systems. Using tools like Microsoft Excel and Google Sheets, participants were guided to create real-time stock records, calculate inventory movement, and generate reports. The success of the training was measured through pre- and post-tests, spreadsheet project submissions, and participant feedback surveys. The results showed a 68% average increase in test scores, a 96% project completion rate, and a 4.6/5 satisfaction score. Additionally, 84% of participants applied the system directly within pesantren business units. Feedback from participants indicated high engagement, practical usefulness, and a strong desire for follow-up training. This initiative demonstrated the effectiveness of integrating digital tools into pesantren education, contributing to the development of digitally literate and economically empowered santri.