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Indonesia has a big aspiration to achieve the status of a developed and sovereign country by 2045, known as Indonesia Emas 2045. A strong and adaptive fiscal foundation is a crucial prerequisite to realize this vision. This article aims to analyze the potential for Indonesia's fiscal transformation in the context of this vision. This study uses a qualitative method with a literature study that collects and analyzes from three research journals, namely from economic journals, money and banking credit journals, and financial inclusion development journals, the journals focus on two significant aspects: the necessity of a policy to increase the Value Added Tax (VAT) rate to 12 percent and the influence of the development of the cashless society phenomenon. Through a synthesis and comparative analysis of various previous studies, this article explores the potential economic and social impacts of the increase in tax rates, and identifies the opportunities and challenges posed by the shift in transaction preferences towards non-cash on state revenues and financial management. The results of this study are expected to provide a comprehensive perspective for policy makers in formulating effective, sustainable, and responsive fiscal strategies to economic and social dynamics in order to achieve Indonesia Emas 2045.

Tempe artisans in Teluk Betung District, Bandar Lampung City play an important role in providing soybean-based food products. However, the marketing of their products is still conducted conventionally, relying on traditional markets and simple promotional methods, which limits market reach and reduces product competitiveness. This community service activity aims to improve the knowledge and skills of tempe artisans in implementing effective marketing strategies, particularly through digital platforms and product packaging development. The methods used included interactive lectures, group discussions, social media simulations, and practical sessions on designing product labels using simple applications. The workshop results showed that most participants successfully created business social media accounts, designed product labels, and understood the importance of attractive packaging in increasing product value. This activity is expected to serve as a stimulus for developing tempe product marketing in Teluk Betung and surrounding areas.

Food security and nutrition remain important issues in coastal areas with limited access to diverse food sources. This community service program was conducted in Pulau Panjang Village, Pulau Ampel Subdistrict, Serang Regency, Banten Province, with the aim of empowering the local community through cassava based food innovation a nutritious and locally available commodity. The objective of the program was to introduce cassava fritters (perkedel singkong) as an alternative nutritious food and to enhance community knowledge and skills in cassava processing. The methods involved initial surveys (pre-tests), educational sessions, hands-on food processing activities, and final surveys (post-tests) to evaluate the effectiveness of the intervention. The training was designed using a participatory approach, allowing community members to be actively involved in each stage of the program. The results indicated an improvement in participants’ understanding of cassava’s nutritional value and its potential for home consumption and microenterprise development. Most participants showed interest in adopting cassava fritters as part of their daily meals and even as a potential small business product. This program effectively increased nutritional awareness, supported local food diversification, and strengthened community based food resilience through participatory education and innovation.

Food security and nutrition remain important issues in coastal areas with limited access to diverse food sources. This community service program was conducted in Pulau Panjang Village, Pulau Ampel Subdistrict, Serang Regency, Banten Province, with the aim of empowering the local community through cassava based food innovation a nutritious and locally available commodity. The objective of the program was to introduce cassava fritters (perkedel singkong) as an alternative nutritious food and to enhance community knowledge and skills in cassava processing. The methods involved initial surveys (pre-tests), educational sessions, hands-on food processing activities, and final surveys (post-tests) to evaluate the effectiveness of the intervention. The training was designed using a participatory approach, allowing community members to be actively involved in each stage of the program. The results indicated an improvement in participants’ understanding of cassava’s nutritional value and its potential for home consumption and microenterprise development. Most participants showed interest in adopting cassava fritters as part of their daily meals and even as a potential small business product. This program effectively increased nutritional awareness, supported local food diversification, and strengthened community based food resilience through participatory education and innovation.

This community empowerment activity was carried out in Kassi Village, Rumbia District, Jeneponto Regency. Kassi Village is located in a highland area and has agricultural and plantation land that includes secondary crops and horticulture. Kassi Village also has attractive tourism potential and an art studio that showcases various traditional dances. This wealth of resources supports the growth of Micro and Small Enterprises (MSEs) in Kassi Village, with 89 MSEs recorded in 2022. However, this abundance of natural potential has not yet contributed significantly to the MSEs, which tend to remain stagnant. To address this issue, the Tim PKM provided optimization services for Micro and Small Enterprises (MSEs) through a business workshop program. The method used in this community empowerment effort is a capacity building method with a participatory approach. The results of this activity showed that the problems faced by business actors were effectively resolved through intensive training and the formation of the Baji Kassi Community to optimize the performance of MSEs in Kassi Village by providing consultation services.

Aromatherapy candles made from used cooking oil represent an eco-friendly and economically valuable entrepreneurial innovation. This proposal presents the utilization of used frying oil as a base material in producing aromatherapy candles, aiming to support the circular economy concept and provide an alternative solution to environmental pollution. The product formulation combines paraffin, beeswax, and natural essential oils, offering relaxation and comfort while also opening up new business opportunities. SWOT analysis and marketing strategies based on the 4Ps (Product, Price, Place, Promotion) serve as the foundation for business development. The results of the study show that aromatherapy candle businesses have strong potential to attract consumer interest, especially among young people, and can deliver significant social, economic, and environmental impact.

In the era of globalization and the Fourth Industrial Revolution, Micro, Small, and Medium Enterprises (MSMEs) face significant challenges to remain relevant and competitive, one of which is through digital adaptation. However, digital adaptation among MSMEs still encounters various obstacles, especially in using food delivery platforms such as GoFood and GrabFood, including high commission fees, unilateral order cancellations, and slow technical responses. This study aims to analyze the adaptability of MSMEs to digitalization and its impact on business sustainability and performance amid the digital economic transformation. This research applies a qualitative phenomenological approach involving MSME actors from various business sectors. Data were collected through interviews and observations to explore the lived experiences of MSME actors in facing digital challenges. The results indicate that the success of MSME digital adaptation depends not only on internal capabilities but also on external support from platform providers and the government. Synergy among business actors, digital service providers, and policymakers is essential to create an inclusive and sustainable digital ecosystem for MSMEs.

Stunting is a type of long-term childhood malnutrition that is closely linked to socioeconomic conditions and poverty. The purpose of this study is to look at strategies to reduce stunting in Indonesia using a political economy approach. To achieve this goal, a literature review method was used. The results show that there are many factors that influence stunting, including health issues and inequalities in power distribution, resource allocation and social structure. Through specific interventions (such as the First 1000 Days of Life program) and sensitive interventions (such as the provision of clean water, sanitation, education, and social protection), poverty alleviation policies are essential to reduce the prevalence of stunting. However, decentralization, poor coordination between sectors, and lack of public awareness often hinder policy implementation. To tackle stunting sustainably, the political economy approach emphasizes the need for clear political alignment, strengthened institutional capacity, and cross-sectoral integration. Stunting is a type of long-term childhood malnutrition that is closely linked to socioeconomic conditions and poverty. The purpose of this study is to look at strategies to reduce stunting in Indonesia using a political economy approach.

The management of village funds in Indonesia is a crucial issue due to the high potential for fraud at the village level, despite the fact that the funds distributed each year continue to increase. In Sojol Subdistrict, Donggala Regency, cases of corruption involving village officials show that even though regulations have been established, practices in the field are still prone to irregularities that directly impact the welfare of the village community. This study aims to examine the influence of moral sensitivity, whistleblowing systems, official competence, and organizational culture on fraud prevention in village fund management. This study uses a quantitative approach, with data collected through a questionnaire distributed to 54 respondents consisting of village officials and members of the Village Council (BPD). The results of this study indicate that moral sensitivity, whistleblowing systems, official competence, and organizational culture simultaneously have a significant impact on fraud prevention in village fund management, although the level of influence of each varies. This underscores the importance of moral integrity and reporting systems, as well as strengthening competence and organizational culture at the village level.

This study aims to analyze the economic and social impacts within the environmental context on the sustainability of catfish farming in Basanah Village. Environmental issues such as water quality, land availability, and land-use changes have significantly affected aquaculture practices. Moreover, the social dynamics of the surrounding community, including patterns of cooperation, public perception of catfish farming, and economic impacts on farmers’ income and welfare, are central to the investigation. This research employs a descriptive qualitative approach through field observations, in-depth interviews, and documentation involving local farmers, community leaders, and relevant stakeholders. The findings reveal that economic aspects, such as production cost efficiency and income improvement, are highly dependent on stable environmental conditions and strong social support. Conversely, environmental degradation and weak social participation hinder business development. Therefore, participatory-based policies integrating sustainable environmental management with the strengthening of local socioeconomic capacities are urgently needed. This study offers a significant contribution as a foundation for formulating empowerment strategies for environmentally and socially-based small-scale aquaculture enterprises at the village level.

This study intends to investigate the business model and product marketing strategy of BMT Dana Mentari Muhammadiyah Purwokerto using the Business Model Canvas (BMC) approach. The background of this research is rooted in the need for Islamic microfinance institutions to adapt amidst increasing competition, particularly in product development and marketing. The research uses a descriptive qualitative approach, with data collected through in-depth interviews with BMT management. The findings suggest that BMT Dana Mentari has implemented the nine elements of the BMC comprehensively, including community-based customer segmentation, strong Sharia-compliant value propositions, and marketing strategies such as direct outreach and personal selling. However, challenges remain, particularly in service digitalization and promotional efforts. The implications of this study highlight the importance of continuous innovation in Sharia-based products and marketing strategies to enhance competitiveness and institutional sustainability.

The purpose of this research is to examine the variables that affect stock prices in the commerce and service and consumer products industries that are listed on the Indonesia Stock Exchange.  This research study is quantitative in nature.  The information was taken from annual and financial reports that were posted on the websites of the individual companies as well as the Indonesia Stock Exchange's official website (www.idx.co.id).  The population consists of all 137 consumer products, commerce, and service businesses that were listed on the Indonesia Stock Exchange between 2009 and 2013.  Seventy-seven businesses satisfied the sample requirements based on preset criteria.  Multiple linear regression analysis was used to examine the data.  The findings demonstrate that the three sets of variables—systematic risk, macroeconomic indicators, and firm fundamentals—all significantly and favorably affect stock prices at the same time.  Stock prices are positively and significantly impacted by the following factors, in part: Return on Equity (ROE), Earnings per Share (EPS), Book Value (BV), Net Profit Margin (NPM), and inflation.  In contrast, the market beta, GDP, exchange rate, and BI rate have no discernible effects, but the debt to equity ratio (DER) has a negative and substantial influence.  With an Adjusted R Square value of 62.4%, the study's independent variables may account for a significant portion of stock price fluctuations, with additional factors outside the model influencing the remaining 37.6%.

This study aims to examine the relevance of Islamic economic thought during the time of the Prophet Muhammad to contemporary economic challenges, such as wealth distribution inequality, ethical crisis, and free market dominance. With a qualitative-descriptive approach through a literature study of classical and contemporary literature, the analysis is carried out based on the maqashid al-shariah framework. The results show that the basic principles of the Prophet's economy, such as the prohibition of usury, distribution justice, protection of property rights, and ethics-based market regulation, remain relevant and applicable in today's global context. Economic instruments such as zakat, infaq and waqf have proven effective as a means of wealth distribution and social security. In addition, maqashid al-shariah plays an important role as a paradigm in evaluating modern economic policies so that they remain oriented towards social justice and sustainability. The conclusion of this study confirms that the Prophet's economic thought is not only historical and normative, but also has practical and strategic value in formulating an alternative economic system that is more humane, ethical, and sustainable.

The Community Service Program (KKN) activity carried out at SLB Tunas Harapan, Silungkang Tigo Village, aims to build empathy and self-love among students with special needs through collaboration between KKN students and teachers. The methods used in this activity include socialization through educational games, self-reflection sessions, and positive psychology approaches tailored to students' needs. The results of the activity showed that students experienced improvements in recognizing and expressing their feelings, as well as strengthening self-confidence and social relationships with each other. Although there were challenges in verbal communication for some students, this activity succeeded in creating a more inclusive and supportive environment for students' psychosocial development. This study contributes to the development of inclusive education and reinforces the importance of collaboration between students and teachers in supporting students with special needs.

The fulfillment warehouse system is one of the logistics innovations implemented by e-commerce platforms to enhance operational efficiency and customer satisfaction. Shopee, as one of the largest e-commerce platforms in Indonesia, has introduced the Shopee Fulfillment Center to assist sellers in the storage, packaging, and shipping processes. This study aims to analyze the impact of Shopee’s fulfillment warehouse system on the timeliness of order deliveries. The research employs a descriptive qualitative approach, with data obtained through observation and digital searches. The findings indicate that Shopee’s fulfillment warehouse system is effective in ensuring timely deliveries by optimizing storage, processing, and distribution operations. Through automation technology, optimized warehouse layouts, and real-time tracking system integration, Shopee accelerates order processing times, reduces the risk of delays, and improves delivery accuracy. Additionally, the presence of distribution centers across various regions helps minimize travel distances and speeds up the delivery process to customers. Continuous investment in logistics infrastructure and strategic partnerships with multiple courier services further contribute to supply chain efficiency, ensuring faster and more timely deliveries while enhancing customer satisfaction.

Pegadaian as a non-bank financial institution has a strategic role in collecting funds and distributing financing through various financial services. This makes it a potential means for perpetrators of money laundering to disguise the proceeds of their crimes. Therefore, the government together with PT. Pegadaian implements a money laundering prevention policy, including the implementation of Customer Due Diligence (CDD) and Enhanced Due Diligence (EDD). This study aims to analyze the implementation of CDD and EDD carried out at PT. Pegadaian Pancoran Mas Branch. The research method applied is through a qualitative descriptive approach, using data collection techniques through documentation, interviews, and observations originating from three sources, including compliance officers and related parties who handle the Anti-Money Laundering and Prevention of Terrorism Financing (APU PPT) program.  

This study explores the development and marketing strategy of an entrepreneurial product named CLIPMATE, a multifunctional keychain combining aesthetic design and carabiner functionality. The product targets young consumers, particularly university students, by offering both utility and personal expression. SWOT analysis, market surveys, and profit-loss calculations were conducted to assess market potential and business sustainability. Results indicate that CLIPMATE has promising market opportunities through digital marketing via social media and offline channels such as campus events. The product proves to be profitable with a positive net income and stable growth projection over the next five years. The study concludes that a blend of attractive design, affordable pricing, and strategic marketing are the keys to the success of the CLIPMATE business.

The trend of handmade accessories, particularly macrame holders, has experienced significant growth alongside increasing public interest in products that emphasize both aesthetic value and multifunctionality. This study aims to provide an in-depth analysis of the marketing strategies implemented for CHARMEE, the Macrame Multifunction Holder, highlighting the integration of artistic elements, innovative design, and practical utility within handicrafts. Employing a qualitative descriptive method, primary data were collected through surveys of 35 respondents aged 20–35 years. The findings reveal that the use of high-quality materials, designs that are responsive to market trends, and the strategic utilization of social media and digital platforms for promotion are the main factors driving the product’s appeal and competitiveness. These results affirm that handmade products, when combined with creative and innovative marketing strategies, possess substantial potential to develop as high-value economic ventures in the era of creative entrepreneurship. The implications of this study underscore the importance of continuous innovation and adaptability to market dynamics in maintaining business relevance and sustainability.

The development of the digital ecosystem has disrupted the transportation sector. Traditional transportation businesses have shifted to online transportation. This study aims to analyze Blue Bird's strategy in facing the ride-hailing disruption in Indonesia. The research was conducted using a descriptive qualitative approach. The data was sourced from digital searches and observations. The results show that the digital transformation implemented by PT Blue Bird Tbk has improved operational efficiency and competitiveness in the highly competitive transportation market. The My Blue Bird application, with real-time tracking and cashless payment features, has streamlined the booking process and strengthened customer loyalty. The data indicates an increase in app usage and a reduction in operational costs, supporting the effectiveness of the company's digital strategy. Strategic collaboration with ride-hailing platforms has also significantly contributed to market expansion and increased fleet occupancy. The success of this strategy is reflected in the rise in booking volume and overall customer satisfaction. As a further step that has not been fully implemented, it is recommended that Blue Bird explore the application of AI-based predictive models to optimize fleet scheduling and route dynamics. The use of this technology can provide more accurate demand forecasts and support strategic decision-making in resource allocation. Additionally, the development of a customer feedback system integrated with digital analytics will allow the company to respond to consumer trends and preferences more effectively. These measures, supported by enhanced digital infrastructure and cross-sector collaboration, are expected to further boost Blue Bird's efficiency and growth in the digital disruption era.

This assignment is compiled to fulfill the Entrepreneurship Application course which aims to equip students with basic skills in designing, developing, and implementing innovative and sustainable business ideas. In compiling this assignment, the author identifies business opportunities, designs business models, and analyzes the marketing, financial, and operational aspects of the chosen business idea. Through an applicative approach, this assignment also integrates entrepreneurship theory with field practice, so that it can improve students' understanding of the challenges and strategies in building a competitive business. The results of this assignment are expected to be the basis for students to develop a more structured and realistic startup business.