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Muan Ridhani Panjaitan

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the implications of Minister of Finance Regulation (PMK) Number 37 of 2025 on the national fiscal balance and the resilience of micro, small, and medium enterprises (MSMEs) in the context of the rapid development of e-commerce in Indonesia. This PMK introduces a collect at the source mechanism, which is the appointment of certain marketplaces as collectors of Income Tax (PPh) Article 22 on online merchant transactions. This policy is seen as one of the strategic steps to expand the digital tax base, improve fiscal efficiency, and support the principle of compliance by design. The research uses a descriptive qualitative approach through documentation studies of official government documents, academic literature, and relevant publications. The results of the study show that the implementation of PMK 37/2025 has the potential to have a positive impact on state revenue through digital taxation optimization. In addition, this policy can strengthen the fiscal balance by minimizing the potential for tax avoidance in the growing digital economy sector. However, on the other hand, the policy also poses a number of challenges for MSMEs, especially related to administrative readiness, limited fiscal literacy, and adaptability to the tax digitalization system. For most MSMEs, additional tax liabilities can be a burden that affects cash flow, competitiveness, and business sustainability, especially for MSMEs that are still in the growth stage and have limited resources. The policy implications identified include the importance of improving fiscal education and literacy programs, the development of user-friendly digital reporting systems, and active collaboration between fiscal authorities, marketplaces, and MSME actors. Thus, the success of the implementation of PMK 37/2025 is not only determined by regulations, but also by the extent to which the policy is able to be implemented in an inclusive, adaptive, and sustainable manner in supporting national economic development.

Rendi Wahyu Saputra; Sitti Retno Faridatussalam

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The Independent Entrepreneurship Program is one of the strategic efforts of the Ministry of Education, Culture, Research, and Technology in fostering the entrepreneurial spirit of students through direct experiential learning. This program is present as a forum for students to not only understand entrepreneurship theory, but also to practice in real life the process of building and managing a business. In its implementation, the program involves active collaboration between universities, industry mentors, and field supervisors who play a role in providing direction, guidance, and evaluation of student business development. Through Independent Entrepreneurship, students are given the opportunity to design creative business ideas, run a business on a real scale, and solve various entrepreneurial challenges they face. This activity not only trains managerial, communication, and innovation skills, but also improves critical thinking and problem-solving skills. In addition, students gain valuable experience in terms of teamwork, financial management, marketing strategies, building business networks, and the use of digital technology to support business sustainability. The results of the program implementation show positive impacts, including increased confidence, independence, and students' understanding of the real business world. Furthermore, this program encourages the creation of an entrepreneurial ecosystem in a sustainable campus environment and is able to be the forerunner of the birth of a young generation of Indonesian entrepreneurs who are resilient, innovative, creative, adaptive to changing times, and have high competitiveness. Thus, Independent Entrepreneurship not only plays a role as a skill development program, but also becomes one of the important foundations in preparing students to face the world of work and becoming independent business actors who are professional, visionary, sustainability-oriented, and make a real contribution to the nation's economic development.

Trustorini Handayani; Nando Tifano; Trenggono Tri Widodo

Jurnal Riset dan Inovasi Manajemen 2025 International Forum of Researchers and Lecturers

The main objective of this study is to analyze business innovation implemented by Coffee Shops in Coblong District, Bandung City, considering the increasing number of similar businesses emerging, triggering fierce competition in this industry. In facing these conditions, business actors are required to continue to innovate to be able to survive and excel in the competition. This study uses a descriptive analysis method with an approach to calculating the average value of each variable measured using a Likert scale. The study population consisted of 38 Coffee Shop entrepreneurs who served as research samples. Based on the analysis results, business innovation was measured through four main indicators, namely relative advantage, compatibility, dissemination, and communicability. In general, Coffee Shops in this area have succeeded in innovating well, although there are variations in achievement for each indicator. The indicator with the highest score is communicability, which refers to the ability of staff, especially baristas and cashiers, to interact with customers in a friendly, polite, and effective manner. This is not only limited to greeting but also creating a comfortable atmosphere so that customers feel appreciated, which ultimately increases customer loyalty. Conversely, the indicator with the lowest score is dissemination, which indicates that most customers tend to only order a specific type of coffee without exploring other menu variations. This condition can be seen as an opportunity to strengthen superior products, but also signals that the product diversification strategy is not running optimally. Therefore, it is important for coffee shop businesses in Coblong to develop a menu diversification strategy, both in terms of beverage types and service variations, so that the business remains competitive, relevant to diverse consumer preferences, and able to increase competitiveness amidst the increasingly rapid growth of the coffee shop industry.

Marisa Christin Simbiak

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2025 Asosiasi Riset Ilmu Teknik Indonesia

Base-G Beach is a tourist attraction located in North Jayapura District, Jayapura City, managed by the local community who hold customary land rights. This study aims to assess the economic impact of Base-G Beach using the multiplier effect analysis and to evaluate service quality based on the perceptions of visitors, business actors, and workers using a Likert scale. The assessment of six service aspects revealed that most were rated as very good, except for the availability of toilets and electricity, which still require attention. Regarding the economic impact, the Keynesian Income Multiplier calculation yielded a value of 0.27, indicating that the economic impact of this tourist attraction is still suboptimal. This value is below 1, meaning the tourism sector at Base-G Beach has not yet had a significant influence on the local economy. However, the Income Multiplier Ratios for Type I and Type II were 1.09 and 1.11, respectively, indicating a positive economic connection (≥1) between the tourism sector and the local economy. This suggests that there is potential for greater economic impact if the tourism sector is further developed. Nevertheless, the low Keynesian multiplier value indicates the need to strengthen the link between the tourism sector and the local economy. Therefore, it is recommended that the development of Base-G Beach tourism focus on improving infrastructure, particularly the provision of essential facilities such as toilets and electricity. Additionally, efforts should be made to expand the local economic network directly connected to the tourism sector. Improving service quality and developing infrastructure will help increase the economic impact of the tourist attraction, open new business opportunities, and provide greater benefits to the welfare of the surrounding community of Base-G Beach.

Satria Lam Syafi’i Simamora; Imsar Imsar

JUREKSI (Journal of Islamic Economics and Finance) 2025 STIKes Ibnu Sina Ajibarang

This study uses the library research qualitative method to examine the effectiveness of economic incentives in encouraging the conservation of natural resources (SDA) as well as mitigating environmental damage in a sustainable manner. The background of this study is driven by the increasing environmental degradation due to uncontrolled exploitation of natural resources, which is often oriented towards short-term profits without regard for ecological sustainability and community welfare. In this context, economic incentives are seen as a strategic policy instrument that is able to influence the behavior of business actors and society towards a more environmentally friendly and socially responsible activity pattern. Various forms of economic incentives were discussed including green subsidies, environmental taxes, payment for environmental services (PES) schemes, and ecolabel certification. These instruments are considered to be able to internalize the external costs of environmental damage into economic calculations, thereby providing pressure and motivation for business actors to implement more sustainable and innovative practices. Based on a review of academic literature, scientific journals, as well as national and international policies, it was found that the implementation of economic incentives has proven to be effective in increasing environmental awareness and encouraging green innovation significantly. However, the effectiveness of its implementation is highly dependent on the quality of policy governance, the level of transparency, regulatory clarity, and the active involvement of local communities. Without adequate oversight, incentives have the potential to be abused or not achieve their intended goals. Therefore, the design of economic incentive policies must be fair, measurable, and prepared with a participatory approach and based on empirical data. This study concludes that economic incentives not only function as a financial mechanism, but also as an instrument of behavior change, economic culture, and environmental innovation towards sustainability.

Verga Syaharani Sukma; Lia Nuraini; Muhammad Fajar Hidayat

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The rapid growth of e-commerce in Indonesia has led to significant changes in the way food products are sold, particularly imported foods. While the convenience of online shopping offers great benefits to both consumers and businesses, it has also uncovered several regulatory challenges, especially concerning the labeling of imported food products. A critical issue is the non-compliance with the Indonesian language labeling requirements for these products, which puts consumers at a disadvantage. Such practices not only violate existing consumer protection laws but also pose risks to public health, as consumers may not fully understand the contents or risks associated with foreign food products due to language barriers. This study highlights the need for a more robust framework to enforce labeling laws, focusing on the responsibility of e-commerce platforms. Platforms play a crucial role in bridging the gap between sellers, manufacturers, and consumers. By implementing stricter oversight and monitoring mechanisms, e-commerce platforms could ensure that sellers comply with legal labeling requirements. Furthermore, platforms can act as intermediaries to facilitate consumer complaints and provide dispute resolution services in cases of non-compliance. In addition, the study emphasizes the importance of consumer education. Many consumers are unaware of their rights and the standards they should expect from food products sold online. Thus, there is a need for awareness campaigns and easy access to information on consumer rights, particularly in the context of e-commerce. Strengthening the enforcement of these regulations, providing training for business actors, and improving public awareness will help ensure that imported food products are sold in a transparent, legally compliant manner.

Anindya Putri Utami; Nurul Rizka Arumsari; Budhi Cahyono

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to integrate Resource Advantage (RA) Theory with Islamic values, especially the concept of maslahah, as a strategic approach to create a sustainable and ethical competitive advantage. RA Theory emphasizes the importance of superior resource management as a key factor in achieving a competitive position in the market. However, this theory tends to be oriented towards achieving financial benefits alone without paying attention to social or ethical aspects. On the other hand, the concept of maslahah in Islam prioritizes broader welfare, including benefits for individuals, society, and the environment, as well as avoiding harm. The integration of RA Theory with the maslahah principle offers a new conceptual framework that balances business interests with social responsibility. This approach emphasizes that resource management is not only geared towards maximizing profits, but also to provide sustainable and equitable benefits for all stakeholders. Thus, companies that implement strategies based on RA Theory and maslahah are expected to be able to effectively improve marketing performance while strengthening their reputation as business entities that are committed to ethical and sharia values. Furthermore, the implementation of this integration can help companies in dealing with the dynamics of the global business environment, including sustainability issues, corporate social responsibility, and consumer demands that are increasingly critical to business practices. The results of this research are expected to make a theoretical contribution by expanding the study of marketing management that is oriented towards ethics and sustainability, as well as practical contributions in the form of strategic recommendations for sharia-based and conventional companies that want to increase competitiveness through resource management based on Islamic values. Thus, this research not only enriches the academic literature, but also becomes a practical guideline for business actors in building sustainable, competitive, and equitable businesses.

Mohammad Adzan

Discourse on Law and Society 2025 International Forum of Researchers and Lecturers

The contractual relationship between government entities (PA/KPA/PPK) and construction service providers in procurement activities is complex, as it intersects with both public and private law. Government procurement contracts for construction projects are often structured through a tender process, where service providers must compete to win the contract. Once the provider is selected, a legal agreement is formed, which regulates the roles, responsibilities, and obligations of the parties involved. This agreement is typically outlined in a contract document that serves as a formal, legally binding commitment. In civil law, such contracts are typically governed by private law principles, which include contracts, obligations, and liabilities. However, the nature of government procurement contracts adds a unique element of public law, particularly administrative and criminal law. The government’s involvement in these contracts introduces a dual legal framework that governs the relationship between the parties. On one hand, the contract is influenced by the state’s regulatory powers and administrative authority, ensuring compliance with legal standards and public interests. On the other hand, it is also subject to private law principles, as the government enters into agreements with construction providers just like any other business transaction. This mixed legal framework (or "mixed law") creates a distinctive legal relationship, where elements of public law, such as administrative regulations and oversight, coexist with private law principles, such as those governing contract enforcement and dispute resolution. The contract, which is a Keputusan Tindakan Administrasi Negara (KTUN), remains a civil law act, despite its public law foundation. This hybrid nature of government contracts ensures that both public and private law aspects are considered in the process, which can sometimes lead to legal complexities and challenges in the implementation and enforcement of these contracts.

Eka Lailita Eti Varina; Wijar Algifari; Muhammad Ammar Hafizh; Riyan Fauzi

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Advances in digital technology in the financial sector have encouraged Micro, Small, and Medium Enterprises (MSMEs) to shift from cash payment systems to non-cash payments through QRIS (Quick Response Code Indonesian Standard) as an effort to increase efficiency and modernize transactions. This research is motivated by the low level of QRIS adoption among MSMEs in Junti Village, Jawilan District, Serang Regency, Banten, most of which still rely on cash-based transactions. The purpose of this research is to analyze the implementation of QRIS by MSMEs, identify the obstacles faced, and assess the impact of the system's implementation on daily business activities. Data were collected through field observations, interviews with MSME actors, and supporting documentation, and this research was conducted in Junti Village in July 2025. The results revealed that some MSMEs that have adopted QRIS experienced benefits in the form of ease in conducting transactions, increased efficiency, and a more professional business image. These findings also confirm that the use of QRIS contributes to the acceleration of digital transformation in the MSME sector, although not yet fully optimal. The main obstacles encountered were limited access and the quality of internet infrastructure, which is still uneven, making it difficult for some business actors to utilize QRIS optimally. Based on these results, the study recommends the importance of increasing the intensity of socialization and training on QRIS use, as well as the need for ongoing support from local governments and financial institutions so that MSMEs can adapt more quickly and comprehensively to changes in digital technology, so that MSME digital transformation can take place effectively, inclusively, and sustainably. This study recommends the need for increased socialization, training, and support from financial institutions and local governments to encourage sustainable digital transformation of MSMEs.

Nabilah Angraini; Paisal Paisal; Afrizawati Afrizawati

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the process of preparing operational budgets in micro, small, and medium enterprises (MSMEs) of Pempek Love Palembang, which are engaged in the culinary sector typical of South Sumatra. Pempek Love Palembang is one of the business actors that plays a role in maintaining culinary traditions while contributing to the local economy. The research approach used is quantitative descriptive, with data collection techniques through direct interviews with business owners. Interviews are focused on operational activities that cover all stages of production to sales. The scope of analysis includes the preparation of various budget components, including sales budgets, production and inventory costs, raw material budgets, direct labor budgets, overhead costs, operational costs, cost of goods sold (COGS), and profit and loss budgets. Based on the findings, it is known that Pempek Love Palembang has not prepared a budget systematically and well documented. This is due to the limited knowledge of owners and employees about the concept of budget planning, so that the financial management process runs less than optimally. The absence of a structured budget makes it difficult to evaluate performance in a measurable manner and limits the ability of businesses to project profits accurately. This study confirms that the implementation of a good operational budget is not only beneficial for setting clear targets, but also serves as a cost control tool and a basis for strategic decision-making. With proper budget planning, MSMEs such as Pempek Love Palembang can increase efficiency, maintain financial stability, and expand business development opportunities in the future. The recommendation of this study is simple financial management training for MSME actors to be able to prepare budgets independently, accurately, and sustainably for more sustainable and stable business growth.

Irwan Candra; Rukin Rukin; Heri Sudarsono

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Pesantren, as an Islamic educational institution that has long been a center of religious learning and character development, has great potential in advancing entrepreneurship based on local wisdom. The role of pesantren is not only limited to teaching religious studies, but also includes coaching students to have economic independence and competitiveness in the midst of the Times. Local wisdom that grows around pesantren can be an important capital in developing businesses that are relevant to the needs of the community. However, optimizing the function of pesantren in producing students who are independent and able to compete still faces various challenges. One of the main obstacles is the development of Human Resources (HR) which is not only oriented to mastering the theory, but also on practical skills and understanding of local values. Without the right strategy, such great potential is difficult to realize sustainably. This study aims to explore strategies that can be applied in the development of human resources in order to improve the performance of local wisdom-based entrepreneurship in the boarding school. The research method used is a qualitative approach with case studies on several boarding schools that have succeeded in forming productive business units by utilizing local potential, such as agriculture, fisheries, crafts, and food product processing. Research findings indicate that several crucial factors in building entrepreneurial human resources in pesantren include: strengthening character and work ethic, hands-on practice-based training in the field, collaboration with local business actors for knowledge transfer and market networking, as well as historical and philosophical understanding of local wisdom values. The success of entrepreneurship development in pesantren depends on the integration of spiritual aspects, practical skills, and knowledge about the potential of the region. Based on the results of the study, an integrated entrepreneurship training model that combines science, faith, and concrete action is recommended. This Model is expected to produce great pesantren entrepreneurs, competitive, and able to adapt and face global challenges without leaving their identity and noble values.

Veronica Angeline Novisaputri

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

Electronic commerce (e-commerce) has become a dominant trend in modern buying and selling transactions, offering easy access and efficiency. Marketplaces like Shopee act as intermediaries between merchants and buyers, providing fast, secure, and integrated transaction facilities. However, behind this convenience, significant legal issues arise, particularly regarding unilateral transaction cancellations by buyers through the refund feature. In practice, these refund requests are generally approved by the marketplace without thorough verification of the validity of the cancellation reason or the existence of the goods already shipped by the merchant. This study aims to analyze the legality of unilateral cancellations by buyers from the perspective of Indonesian civil law, with reference to the provisions of the Civil Code (KUHPerdata) and the concept of electronic contracts as stipulated in the Electronic Information and Transactions Law (UU ITE). The study uses a normative juridical approach by examining laws and regulations, legal literature, and analyzing two case studies involving merchants BZS and HK. The results indicate that unilateral cancellations by buyers without returning the goods constitute a form of breach of contract. This action not only violates the electronic contractual agreement established during the transaction but also causes financial and reputational harm to merchants. This phenomenon indicates weak legal protection for business actors in the e-commerce ecosystem, particularly regarding the bargaining power between sellers, buyers, and marketplace platforms. Therefore, strengthening fair and transparent digital dispute resolution mechanisms is necessary, including preventive legal protection to prevent losses and repressive protection to provide redress for injured parties. This step is crucial for realizing a healthy, balanced, and equitable digital trade ecosystem for all parties involved.

Raden Amelia Ingrid Taruna

Deposisi: Jurnal Publikasi Ilmu Hukum 2025 International Forum of Researchers and Lecturers

The fisheries sector plays a strategic role in Indonesia's national economic development due to its significant contribution to meeting food needs, creating jobs, and earning foreign exchange. However, this sector still faces various serious challenges, such as Illegal, Unreported, and Unregulated (IUU) Fishing practices, excessive exploitation of marine resources, degradation of aquatic ecosystems, and weak compliance with applicable legal provisions. These problems not only impact the sustainability of fisheries resources but also threaten the economic sustainability of coastal communities. This study aims to analyze the government's role in overseeing the fisheries sector in Indonesia, which includes regulatory and institutional aspects, and the implementation of supervision in the field. The research method used is a normative juridical approach through a review of relevant laws and regulations, including Law Number 31 of 2004 concerning Fisheries as amended by Law Number 45 of 2009, and other derivative regulations. The analysis also considers the role of supervisory institutions such as the Ministry of Maritime Affairs and Fisheries (KKP), the Indonesian Navy (TNI AL), and law enforcement officials in preventing and prosecuting violations in this sector. The research findings indicate that the government plays a strategic role in establishing policies, establishing oversight institutions, providing monitoring facilities and infrastructure, and taking legal action against violators. However, oversight effectiveness is still suboptimal due to limited human resources, monitoring technology, inter-agency coordination, and low legal awareness among fisheries business actors. Therefore, strengthening an integrated oversight system, increasing the capacity of officials, utilizing information and satellite technology, and consistent law enforcement are necessary. These steps are expected to ensure sustainable management of Indonesia's fisheries sector, protect marine resources, and support national economic growth.

Tuwuh Adhistyo Wijoyo; Julian Andriani Putri; Fransiska Ayu Aprilia; Salsabila Febriani Putri

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of Indonesia's economy with a contribution of around 60% to the Gross Domestic Product and the absorption of more than 90% of the national workforce. In the culinary sector, MSMEs face various challenges, especially in terms of limited access to technology, efficient logistics management, and the implementation of hygiene practices that meet standards. This community service activity aims to empower culinary MSMEs through a structured and comprehensive approach that includes technology training, managerial capacity building, and the implementation of food safety standards. The method of implementing activities consists of three main stages: (1) preparation and planning, (2) implementation of training and mentoring, and (3) evaluation and follow-up. The training is focused on the use of digital technology for business operations, financial and logistics management, and hygiene practices in food production. Mentoring is carried out intensively to ensure that knowledge and skills transfer is effective. The results of the activity showed a significant increase in the understanding and skills of culinary MSME actors. Partners are able to adopt simple technology to support business operations, improve management systems, and implement better hygiene practices. In addition, this activity succeeded in building a collaborative network between MSMEs, academics, local governments, and the private sector, which strengthened the local business ecosystem. However, challenges in the form of limited financial resources and the need for ongoing assistance are still major concerns. Overall, this program makes a real contribution to increasing the competitiveness of culinary MSMEs, encouraging local economic growth, and supporting the development of an inclusive and sustainable business ecosystem based on community empowerment.

Astri Hamidatul Asma; Asep Ferry Bastian; Bagus Manunggal

Master Manajemen 2025 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

The current business world is developing in a fast and dynamic global economic environment, creating new challenges for business actors. In the marketing sector, this condition is characterized by increasingly fierce competition. Companies are required to adapt to diverse consumer preferences and needs. In the marketing process, several factors influence purchasing decisions, including store atmosphere, service quality, and product variety. This study aims to analyze the influence of store atmosphere and service quality on purchasing decisions, with product variety as a moderating variable. This study was conducted at the 3 Saudara Clothing Store in Tangerang Regency. The research population was all store visitors, with a sample of 155 respondents obtained using non-probability sampling techniques, specifically accidental sampling. Data collection was carried out through questionnaires, while data analysis used SmartPLS software version 4.0. The results of the study show: (1) Store atmosphere has a significant effect on purchasing decisions; (2) Service quality has a significant effect on purchasing decisions; (3) Product variety moderates the relationship between store atmosphere and purchasing decisions; and (4) Product variety moderates the relationship between service quality and purchasing decisions. These findings indicate that store atmosphere and service quality play a significant role in driving purchasing decisions, and this influence can be amplified through product diversity. Therefore, maintaining a comfortable and attractive store environment, improving service quality, and providing a wide product variety are important strategies for retail stores in facing increasingly competitive markets.

I Putu Adi Pariartha; Surya Dewi Rustariyuni

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The rapid growth of Micro and Small Enterprises (MSEs) in the culinary sector in Denpasar City has made a significant contribution to the regional economy and job creation. This sector has become one of the key drivers of local economic activity, attracting both residents and tourists. However, despite its potential, challenges persist. Fluctuations in the number of MSE actors and the suboptimal use of social media for marketing hinder sustainable income growth. Moreover, poor decisions regarding business location and inappropriate pricing strategies often become barriers to achieving business success. This study aims to analyze the simultaneous effects of business location, pricing, and social media usage on the income of culinary MSEs in Denpasar City. A quantitative approach was employed using a survey method, in which questionnaires were distributed to 99 culinary MSE actors. The collected data were analyzed using multiple linear regression to evaluate the influence of each variable both simultaneously and partially. The results reveal that business location, pricing, and social media usage together have a significant effect on MSE income. Partially, business location and pricing show a positive and significant influence, indicating that strategic location selection and competitive pricing play crucial roles in increasing income. In contrast, social media usage does not significantly affect income, suggesting that while digital platforms have potential as marketing tools, their benefits remain limited without effective content strategies and adequate digital literacy. These findings highlight the importance of strengthening fundamental business aspects, particularly location and pricing strategies, to improve MSE performance. Furthermore, policy support and targeted assistance programs focusing on enhancing digital literacy and managerial capacity among MSE actors are essential. By addressing these areas, the culinary sector in Denpasar City can achieve more sustainable growth and contribute even more effectively to the local economy.

Ita Sri Wahyuni; Sirodjul Munir

Jurnal Hukum dan Sosial Politik 2025 International Forum of Researchers and Lecturers

This research is motivated by the suboptimal strategy of the Pangandaran Regency Tourism and Culture Office in supporting sustainable tourism development. Several problems identified include the lack of optimal management of facilities and infrastructure, such as waste management, and inadequate transportation facilities. Furthermore, tourism promotion has not been carried out in a sustainable and measurable manner, compounded by the absence of a Regional Promotion Agency. Human resources (HR) in the tourism sector also still lack a comprehensive understanding of the concept of sustainable tourism, which is a major challenge in implementing this policy effectively. The purpose of this study was to determine the strategies implemented by the Pangandaran Regency Tourism and Culture Office in developing sustainable tourism. The method used was descriptive qualitative with data collection techniques through observation, interviews, and documentation. Informants in this study consisted of government elements, communities, and tourism business actors. The results showed that the strategies implemented by the Pangandaran Regency Tourism and Culture Office encompass four dimensions of strategic management: environmental monitoring, strategy formulation, strategy implementation, and evaluation and control. However, the strategies that have been implemented have not been optimal. Several efforts have been made, including increased training based on local potential, technology education, the formation of promotional groups, and regular activity evaluations. However, major challenges remain: strengthening coordination between various stakeholders and improving natural resource management and more environmentally friendly supporting facilities. This study illustrates the need for strategic and policy adjustments to optimize sustainable tourism development in Pangandaran Regency, with a focus on increasing understanding and involvement of the community and businesses, as well as optimizing infrastructure and promoting more planned and measurable initiatives.

Eriyana Putri; Puji Astuti; Andy Kurniawan

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the low utilization of accounting information by Micro, Small, and Medium Enterprises (MSMEs), which can impact suboptimal business decision-making. Accounting information plays an important role in helping business actors manage operational activities, plan finances, and evaluate business performance. Therefore, this study aims to analyze the influence of accounting knowledge, business scale, and business experience on the perception of the use of accounting information, both partially and simultaneously. The approach used in this study is a quantitative approach with a causal research type. The population in this study were all MSMEs in Ngronggot District, Nganjuk Regency, totaling 162 business units. The sample used was 62 respondents, obtained through a simple random sampling technique with calculations using the Slovin formula. The data collection method was carried out by distributing questionnaires to predetermined respondents. Data analysis used multiple linear regression methods with the help of SPSS software version 27. The results of the study indicate that partially, accounting knowledge and business scale have a significant influence on the perception of the use of accounting information. This indicates that the greater the level of accounting knowledge and the larger the business scale, the higher the positive perception of the importance of using accounting information. Conversely, business experience did not show a significant partial effect, indicating that the length of time a person has been running a business does not always lead to increased use of accounting information. However, simultaneously, all three variables—accounting knowledge, business scale, and business experience—significantly influenced perceptions of the use of accounting information. This finding implies that increasing accounting knowledge and expanding business scale need to be addressed in MSME empowerment programs to optimally utilize accounting information.

Roziana Febrianita; Daffa Ammar Mahendra; Fikri Raihan Pratama; Dwi Fibianto

Nusantara: Jurnal Pengabdian kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

MSMEs have a crucial role in the Indonesian economy, but many of them still face obstacles in terms of branding and digital marketing. The lack of understanding of the importance of visual identity and digital strategy causes MSME products to be less prominent in a competitive market. This community service activity aims to improve the quality of branding of MSME products in Wonorejo Village, Pasuruan City, through the Participatory Rural Appraisal (PRA) approach which involves stages of counseling, training, and direct assistance to business actors. The counseling is focused on a basic understanding of visual branding, including elements of brand identity such as logos, colors, typography, and packaging. The training emphasizes hands-on practice in designing promotional packaging, logos, and banners using digital platforms like Canva. Furthermore, mentoring is carried out to identify specific branding obstacles faced by each MSME and develop applicative solutions collaboratively. The results of the activity show a significant increase in the quality of branding MSME products visually and digital marketing strategies. One of the fostered MSMEs, namely AM Jaya and Berkah Mandiri, has succeeded in rebranding packaging and developing digital marketing channels through e-commerce platforms and social media. In addition, business actors become more confident in presenting their products to consumers and business partners. MSMEs are also beginning to realize the importance of brand consistency in building customer loyalty and increasing competitiveness. The response of the participants to this activity was very positive, reflected in the enthusiasm during the training and the commitment to implement the learning outcomes. Some MSMEs are starting to form small communities to share best practices in terms of branding and promotion.

Lutfiah Tri Anggraini

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Product quality, price, and service are important aspects that greatly influence consumer purchasing decisions, especially in the highly competitive snack retail sector. This study aims to analyze in depth the influence of product quality, price, and service quality on consumer purchasing decisions at the Griyo Snack Shop Sri Sumingan. This study uses a quantitative approach with a survey method. The data collection technique was carried out by distributing questionnaires with a Likert scale to 175 respondents selected using the accidental sampling method, namely sampling based on anyone who accidentally met the researcher and qualified as a consumer. The data obtained were then analyzed using multiple linear regression analysis with the help of SPSS version 23 software. The results of the t-test showed that the variables of product quality, price, and service quality each had a significant influence on consumer purchasing decisions, evidenced by a significance value of 0.000 (less than 0.05). Meanwhile, the F test showed that simultaneously the three variables also had a significant influence on purchasing decisions, with an F-value of 308.162 and a p-value of 0.000. The coefficient of determination (R²) of 0.844 indicates that 84.4% of the variability in consumer purchasing decisions can be explained by product quality, price, and service quality, while the remaining 15.6% is influenced by other factors outside the research variables. This finding implies that business actors in the snack retail sector must pay attention to and improve their product quality, set competitive prices, and provide optimal service to maintain and increase consumer loyalty.