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This study aims to analyze the effect of sustainable business practices, as measured through the disclosure of economic, environmental, and social aspects based on the Global Reporting Initiative (GRI) Standards 2016, on the profitability of companies participating in the Asia Sustainability Reporting Rating (ASRRAT) during the 2018–2024 period. The growing awareness of sustainability has encouraged companies not only to pursue profit but also to consider their impact on the environment and society as a form of legitimacy and accountability to stakeholders. The study population comprises all companies participating in ASRRAT from 2018 to 2024, with samples selected using a purposive sampling method. The final sample consists of 8 companies, yielding 56 observations. Data were obtained from annual reports and sustainability reports published on the official company websites and the National Center for Corporate Reporting (NCCR). The results reveal that environmental disclosure has a significant positive effect on company profitability, while economic and social disclosures show no significant effect. These findings reinforce both legitimacy theory and stakeholder theory, suggesting that companies can gain social legitimacy and stakeholder trust through genuine environmental commitment.  

This community service program aims to enhance the creativity and economic independence of mosque youth through the implementation of the Business Challenge Program in Lingkungan VI, Tanah Enam Ratus Village, Medan Marelan District. The program was initiated in response to the limited entrepreneurial knowledge and skills among mosque youth, which hindered their ability to develop productive business initiatives. The implementation involved several stages: field observation, interviews, workshops, mentoring sessions, halal product-making practices, and marketing simulations. The results indicate a significant improvement in participants’ ability to design business models using the Business Model Canvas, produce halal products (such as fried tofu “tahu walik” and “es kuwut”), and market them directly to the community. Moreover, the program instilled Islamic business values, including honesty (ṣidq), trustworthiness (amānah), and diligence (ijtihād), as the foundation for ethical entrepreneurship. Overall, the Business Challenge Program effectively fostered creativity and self-reliance among mosque youth while strengthening the role of mosques as centers for community empowerment.

Islamic Financial Institutions play a vital role in strengthening the Islamic economy in Aceh, particularly through financing micro businesses. Article 14 of Qanun Aceh Number 11 of 2018 sets a target of 40% profit-sharing-based financing for Micro, Small, and Medium Enterprises (MSMEs) by 2024. However, the realization of financing with profit-sharing contracts is still low. This study aims to examine the implementation of Qanun Number 11 of 2018 in facilitating micro business financing in Aceh, identify obstacles in its implementation, and analyze the roles of the government, society, and the private sector in supporting this process. The study uses an empirical juridical method, collecting data through literature studies, interviews, and observations. Data analysis is conducted qualitatively with a prescriptive analytical approach. Challenges to financing distribution include business actors not meeting credit quality assessments and prudential banking standards, causing banks to implement risk management strategies to prevent non-performing loans. Additionally, low financial literacy among business actors remains a significant barrier. The local government supports micro business financing by establishing the Technical Implementation Unit of the Integrated Business Service Office, providing financial assistance, and introducing the draft Qanun of Aceh Sharia Financing Guarantee. Bank Aceh Syariah offers training and coaching for MSMEs, while Bank Syariah Indonesia aids MSMEs through the MSME Center and the Muslim Entrepreneur program. Improving financial literacy is essential for business development. The study recommends that the Aceh Government strengthen the implementation of Qanun Sharia Financial Institutions, increase profit-sharing-based MSME financing, and promote financial literacy.

Advancements in modern information technology continuously require companies to present complex data more effectively, especially within the scope of sales management and business decision-making. Dashboards are essential, interactive tools that enable professionals and managers to make strategic decisions quickly, confidently, and based on accurate data visualization. This study focuses on designing an intuitive and user-centered Sales Monitoring Dashboard UI/UX for One Direction at PT. XYZ by applying the five iterative stages of the Design Thinking method, namely empathize, define, ideate, prototype, and test. Key user needs identified include real-time performance summaries, streamlined navigation flow, informative visual hierarchy, and visuals that remain consistent with corporate identity and brand values. The System Usability Scale (SUS) test involving 19 respondents resulted in an excellent average score of 80.92. These findings demonstrate that the Design Thinking approach effectively produces a user-friendly, consistent, and data-driven dashboard interface that supports timely, accurate, and informed business decisions.

This study examines and analyzes the strategies of mosques as a medium for empowering the community's economy in the city of Watampone. The main focus of the research is to identify the types of strategies implemented by mosques, the challenges faced in carrying out economic programs, and to formulate effective strategies for improving community welfare based on mosque-centered initiatives.The research method used is qualitative descriptive, with data collected through interviews, observations, and documentation of four main mosques in Watampone City: Masjid Agung al-Malkaz al-Ma’arif, Masjid Nurul Hamirah, Masjid Tua Al-Mujahidin, and Masjid Songko’ Recca. The findings reveal that mosques in Watampone have implemented two strategic approaches to economic empowerment: offline (physical) and online (digital). (1) Offline strategies are carried out through the utilization of physical assets such as hall rentals, the establishment of business units, and the organization of social and educational activities.(2) Online strategies are still limited to the use of QRIS for donations and da'wah media, and have not yet extended to digital economic empowerment such as sharia-based marketplaces or online training platforms. In practice, mosques utilize several Islamic economic contracts, including ijarah, muḍarabah, and wakalah. The implementation of these empowerment programs faces several internal and external challenges. This study formulates six effective strategies to address these challenges. These findings are expected to serve as strategic recommendations for mosque administrators, government institutions, and the broader community in enhancing the role of mosques as centers of community economic empowerment.

Business expansion is a strategic step undertaken by companies to increase profitability while broadening their market reach. Hoka Hoka Bento (HokBen) is one of the companies that consistently implements this strategy. This study aims to identify potential locations for new HokBen outlets in Depok City by utilizing Geographic Information Systems (GIS) and spatial analysis. Several parameters were considered, including proximity to commercial and entertainment centers, competitors, educational facilities, public facilities, road networks, population density, banking services, hotels, offices, residential areas, hospitals, existing stores, and places of worship. The analysis was conducted using Euclidean Distance, Buffering, Reclassification, and the Analytical Hierarchy Process (AHP) to determine the priority weights of each criterion. These weights were then integrated through the Weighted Overlay technique to produce a location suitability map. The findings reveal that the most influential factors are commercial and entertainment buildings (0.101), road networks (0.099), and educational facilities (0.092). The resulting suitability map highlights potential areas across Depok City, particularly in zones close to community activity centers. The results demonstrate that GIS-based multicriteria analysis is effective for mapping location suitability and identifying strategic zones for expansion. Therefore, this research contributes to supporting the company’s strategic decision-making through data-driven approaches while also enriching the academic field of business geography and urban planning. In addition, the outcomes can be applied as a reference model for other fast-food chains or retail industries planning spatially optimized expansion strategies in highly competitive urban environments.

The souvenir industry in Kediri has become increasingly competitive, driving business actors to strengthen their marketing strategies through brand image, service quality, and product variety. Rumah Madumongso, as one of the well-known local souvenir centers, faces challenges in maintaining consumer appeal amid the abundance of similar products available in the market. Therefore, a study is needed to examine the factors influencing consumer purchasing decisions. This research aims to analyze the influence of brand image, service quality, and product variety on purchasing decisions, both partially and simultaneously. The study applied a quantitative approach with a survey method, collecting data from 130 respondents using questionnaires distributed through accidental sampling. Data analysis was conducted using SPSS, employing validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination (R²). The results show that brand image and product variety have a positive but not significant effect on purchasing decisions. In contrast, service quality has a positive and significant influence, emphasizing the crucial role of service in encouraging consumers to make purchases. Simultaneously, the three variables significantly influence purchasing decisions, as indicated by an F-value of 56.740 with a significance level of 0.000. The coefficient of determination (R²) of 0.575 indicates that 57.5% of the variation in purchasing decisions is explained by brand image, service quality, and product variety, while the remaining 42.5% is influenced by other factors beyond this study. These findings highlight the need for more comprehensive marketing strategies to strengthen the competitiveness of local souvenir industries.

Cilegon City, located in Banten Province, is recognized as a vital industrial hub contributing to Indonesia's economic growth. However, the city's investment competitiveness still requires substantial enhancement to attract both domestic and foreign investors. This study focuses on developing a strategy to strengthen the investment competitiveness of Cilegon City, primarily through optimizing its industrial sectors and innovating public services. The research adopts a descriptive qualitative approach, using literature reviews, interviews, and observations of local policies and conditions to gather data. The findings suggest that improving investment competitiveness can be achieved through the development of industrial clusters, providing necessary supporting infrastructure, and enhancing public service efficiency, particularly through digitalization and innovations in the licensing process. Additionally, fostering collaboration between local governments, businesses, and the community is essential for creating a competitive and sustainable investment environment. Public service innovation, especially in streamlining the licensing process, increases transparency and builds investor confidence. The study concludes that with an integrated strategy, Cilegon City can transform into a top industrial investment destination with the potential to compete effectively on both national and international levels. This research highlights the importance of strategic planning, innovation, and collaborative efforts in positioning Cilegon as a globally competitive industrial center, enhancing its attractiveness to investors and contributing to economic development.

Toraja woven fabric is a significant cultural heritage of the Indonesian archipelago, known for its high artistic value and immense potential as a regional leading product. Despite this, challenges remain, particularly in terms of human resource management, which tends to be relatively simple, and the limited use of digital media in marketing. To address these issues, a Community Service Program (PKM) was implemented with the goal of enhancing the human resource capacity at the UNNONI Weaving Center, as well as expanding its marketing reach through the utilization of digital media. The methods employed in the program included identifying the core problems, providing HR management training, conducting digital marketing workshops (focusing on social media and online marketplaces), mentoring, and evaluating the program’s outcomes. The HR management training emphasized improving business management, task distribution, production recording, and enhancing teamwork. The digital marketing training covered the creation of social media accounts, content creation using Canva, branding strategies, and utilizing online marketplaces for promotion. The results indicated a significant improvement in both management and marketing aspects. The HR at the weaving center began implementing more organized production records, work coordination improved, and the UNNONI social media accounts became actively used for promotional purposes. Additionally, the Shopee marketplace was utilized, allowing consumers from outside the region to purchase products. These results demonstrate the successful integration of traditional craftsmanship with modern digital tools to enhance business sustainability and reach

This study analyzes the impact of implementing Indonesia’s Law No. 27 of 2022 on Personal Data Protection (PDP Law) on cybersecurity in the e-business sector. Using a normative qualitative approach through literature analysis, this research examines the regulation’s implications for technical infrastructure, compliance procedures, and human resource capacity development within e-business operations. The findings indicate that although the PDP Law provides a comprehensive legal framework and human-centered principles for personal data protection, its implementation faces technical, operational, and economic challenges, particularly for micro, small, and medium enterprises (MSMEs). These challenges include limited security infrastructure, lack of technical expertise, and high investment costs. Nevertheless, adopting strategies such as multi-layer security architecture, zero-trust security model, privacy by design, and strengthening human resource capacity can enhance consumer trust, industry credibility, and the global competitiveness of Indonesia’s e-business sector. This study contributes to the literature by bridging the gap between personal data protection regulation and cybersecurity practices while offering strategic recommendations for both business actors and regulators.

This study aims to analyze the influence of work environment, salary, and career development on employee performance at Larissa Aesthetic Center through employee commitment as a mediating variable. The importance of optimizing employee performance in supporting business growth requires appropriate efforts and strategies to maximize existing resources in the work environment. Employees who value the work environment because it fosters a sense of well-being and enthusiasm at work. Salary is one of the factors that influences performance, in line with compensation that meets expectations as a form of responsibility in the workplace. Employee career development is seen as a call for progress, where competent workers facilitate the organization in becoming a solution for clients.The method used in this study employs an explanatory approach to uncover the relationships between variables and emphasizes causal numerical data. The study population consists of 65 employees, with the sampling technique using a census, where the entire population serves as the study sample. This research utilizes primary data obtained through questionnaire completion. Secondary data is derived from relevant documentation related to the research topic. Data analysis employs path analysis to test the relationships between research variables. The results of this study indicate that the work environment, salary, and career development have a significant influence on employee performance at Larissa Aesthetic Center, through the support of employee commitment as a mediating variable. The findings of this study can serve as a reference for business actors as a basis for consideration in actions related to human resources.

The Unnoni Weaving Center is a community-led, small and medium-sized enterprise (SME) development center for traditional weaving. Despite its significant potential, many entrepreneurs in this center face challenges in determining appropriate product prices. They typically rely solely on intuition or follow market prices without considering all production cost components, resulting in very small profit margins and even the risk of incurring losses. In response to these challenges, this community service program was designed to improve the ability of SMEs to determine more rational, measurable, and profitable selling prices through comprehensive and applicable training in production cost calculations. The methods employed included outreach, workshops, intensive mentoring, and hands-on simulations on pricing based on real costs and reasonable margins. The program was conducted in two sessions at the Unnoni Weaving Center Hall, involving 25 local weaving entrepreneurs. The results showed significant improvement, with participants' understanding of identifying production cost components increasing by 76%, while approximately 80% successfully conducted simulations for determining selling prices, taking into account raw materials, labor, overhead costs, and profit margins. The tangible impact of this activity is seen in increased business literacy, more systematic calculation skills, and the confidence of SMEs in determining prices and negotiating with consumers and business partners. Furthermore, this activity is expected to be a starting point for the implementation of a simple financial recording system, increased operational efficiency, and the development of a branding strategy for Unnoni woven products so they can compete more professionally, sustainably, and with high competitiveness in both local and global markets.

Sangatta Central Market, one of the largest trading centers in North Sangatta, accommodates more than 750 traders and operates daily until midday, reflecting the high intensity of economic transactions in the region. Within this trading environment, Islamic business ethics play a pivotal role, particularly for Muslim traders, as they not only regulate commercial practices but also shape customer comfort and satisfaction. However, observations indicate that not all traders consistently practice ethical behaviors in line with Islamic values—for example, some neglect to maintain a friendly attitude such as smiling during interactions with buyers. This condition potentially reduces the quality of service and impacts consumer willingness to return. In response, this study seeks to analyze the influence of Islamic business ethics on consumer purchasing interest at the North Sangatta Central Market. The research adopts a quantitative approach by distributing structured questionnaires to a sample of 96 Muslim customers, complemented by direct observation and systematic data recording. The collected data were analyzed using simple linear regression to determine the extent to which the implementation of Islamic business ethics contributes to consumers’ willingness to shop. The results reveal a regression equation of Y' = 9.764 + 0.304X with a correlation coefficient (R) of 0.299. The coefficient of determination (R²) of 29.9% indicates that Islamic business ethics significantly and positively influence consumer purchasing interest. In other words, nearly one-third of the variance in customer purchasing interest can be explained by the level of ethical business practice applied by traders. This finding implies that the more traders integrate Islamic values—such as honesty, fairness, and friendly interaction—into their daily business practices, the more likely consumers are to engage in transactions and maintain loyalty to the market.

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.

In order to determine who has the right to take business assets implicated in money laundering offenses, this paper examines the legal loophole in Law Number 8 of 2010 about the Prevention and Eradication of Money Laundering offenses (UU TPPU). The efficacy of law enforcement may be weakened and the process of recovering assets from crimes may be hampered by the ambiguous authority and lack of regulatory synchronization. Combining a statutory and conceptual approach with a normative legal technique, this study examines the implications of legal uncertainty on the mechanism of asset confiscation in eradicating TPPU. This research result indicates that the lack of authority in implementing asset forfeiture consequences results in inconsistent legal procedures, overlapping institutional roles, and slows down the recovery of state assets. Therefore, legal reform is needed through amendments to Article 9 of the TPPU Law and alignment with the Criminal Code (KUHP) and other related regulations so that the mechanism of asset confiscation is more precise, more effective, and coordinated. In addition, synergy between investigators, prosecutors, The Corruption Eradication Commission (KPK), and the Financial Transaction Reports and Analysis Center (PPATK) are essential for improving the efficiency of state asset recovery. Regulations and an integrated system make it possible to swiftly and publicly seize assets resulting from criminal activity, which deters criminals, enhances public trust in law enforcement, and ensures that assets obtained illegally can be returned for the benefit of the state and society, while reinforcing the integrity of the justice system.

This research aims to analyze the financial feasibility and marketing strategy of Etawa goat farming in Kaligesing District, which is recognized as one of the main centers for Etawa goat breeding in Indonesia. The case study was conducted at Setia Farm, a representative and active breeder in the region. The financial analysis employed several indicators, including Break-Even Point (BEP), Net Present Value (NPV), Internal Rate of Return (IRR), and Gross Benefit-Cost Ratio (Gross B/C). The findings show that the Gross B/C value reached 4.7, indicating a high return compared to investment cost. The NPV value was positive, and the IRR exceeded the prevailing loan interest rate, highlighting that the business generates significant profitability over time. Additionally, the BEP was achieved in a relatively short period, which signifies the business has strong potential for short-term capital recovery and low financial risk. From a marketing perspective, Setia Farm implements a combination of product excellence, adaptive pricing strategies, diverse distribution channels, and active promotional efforts. Their flagship products—mainly superior Etawa goats and processed dairy products—are positioned to meet market demand effectively. The farm also uses both direct marketing and digital platforms, such as social media and e-commerce, to expand its reach. Promotion is carried out through agricultural events, online campaigns, and collaboration with livestock communities. These strategies contribute to increasing brand awareness, building customer loyalty, and improving competitiveness. The integration of financial feasibility and strategic marketing supports the sustainability and growth of Etawa goat farming in Kaligesing. The results of this study can serve as a reference for livestock entrepreneurs, investors, and policymakers in developing similar agribusiness models that are profitable, resilient, and market-oriented.

This study aims to identify and measure the influence of customer relationships, customer satisfaction, and brand image on customer loyalty at Ryandini’s Sweet Chicken Claw business, located in Sei Sijenggi Village, Hamlet III, Perbaungan District, Serdang Bedagai Regency. A quantitative research method was employed, with data collected through observation, documentation, and questionnaires. The questionnaires used a Likert scale as a measurement tool to assess respondents’ opinions accurately. Data analysis was conducted using several stages, including validity and reliability tests, classical assumption testing, and multiple linear regression analysis, processed through SPSS version 22. These methods were used to ensure the validity of the instrument and the consistency of the findings. The research findings demonstrate that customer relationships have a significant and positive effect on customer loyalty. Customers who feel connected and valued by the business are more likely to remain loyal. Likewise, customer satisfaction—reflecting the extent to which customers' expectations are met or exceeded—has a strong and positive influence on loyalty. In addition, the brand image of the business, which encompasses customer perceptions and reputation of the product, also significantly influences loyalty in a positive direction. Furthermore, the simultaneous analysis of customer relationships, customer satisfaction, and brand image shows that all three variables jointly have a significant and positive impact on customer loyalty. This means that enhancing these three factors can strengthen customer retention and long-term commitment. These results provide valuable insights for small business owners in the food and beverage industry. Focusing on building strong relationships with customers, consistently delivering satisfaction, and maintaining a positive brand image are essential strategies to increase loyalty. For Ryandini’s Sweet Chicken Claw and similar businesses, these findings offer practical guidance for developing customer-centered marketing strategies in an increasingly competitive market.

Classification codes are an important instrument in the management and storage of archives, serving as a guide to facilitate the retrieval of archives quickly, precisely, and accurately. Classification codes can be letters, numbers, or a combination of both. At the Surabaya Industrial Training Center (BDI), a classification code system has been applied in the filing process. However, as the volume of archives increases every year, there has never been a thorough evaluation to ensure their suitability with the development of existing types of archives and the demands of modern administration. This study aims to evaluate the effectiveness of the classification codes used in BDI Surabaya, especially in supporting the process of rediscovery of archives. The research method used is a descriptive method with data collection techniques through observation, interviews, and field documentation conducted for three months. The results of the study show that the classification code structure at BDI Surabaya is adequate to the tertiary level and facilitates the process of rediscovering old archives. However, the existing system has not accommodated some new types of archives, such as student internship archives and business incubator archives. This classification gap results in delays and inaccuracies in the grouping of archives. In addition, the increase in the average archive volume of 34.7% per year further emphasizes the urgency of updating the classification system to be in line with the development of organizational needs. In conclusion, it is necessary to improve the classification code by adding the PP.03.19 subcode for student internship archives and DL.16 code for business incubator archives. It is also necessary to prepare new SOPs, update the archive list format, and train archivists to improve the effectiveness of archive management.

This study aims to evaluate the extent to which the Shopee e-commerce platform affects the sales rate of clothes in Pasar 16 Ilir, Palembang, which is known as one of the largest clothing trading centers in South Sumatra. The background of this research departs from the phenomenon of the rapid development of e-commerce in Indonesia, where Shopee dominates the fashion category and is the main choice of consumers in online shopping. The change in consumer behavior from conventional to digital shopping patterns encourages businesses in traditional markets to adjust strategies to remain relevant and competitive in the increasingly dynamic era of digital transformation. This research method uses a combination of quantitative and qualitative approaches. A survey was conducted on 100 sellers and 150 consumers to collect data on shopping habits, perception of promotions, and the impact of using Shopee on clothing sales. In addition, in-depth interviews with several business actors at Pasar 16 Ilir were conducted to gain a more detailed understanding of the adaptation strategies they implemented. Data analysis shows that Shopee's promotional features, such as discounts, cashback, and flash sales, are the dominant factors that increase consumer interest. Hedonistic aspects, including the convenience and pleasure of online shopping, as well as customer reviews, also have a significant influence on purchasing decisions. The results of the study confirm that the integration of Shopee with the traditional market contributes to the increase in the volume and sales value of clothes in Pasar 16 Ilir. The online-to-offline (O2O) synergy model helps merchants reach a wider market and improve their competitiveness. In conclusion, optimizing e-commerce platforms through effective promotion strategies, review management, and customer service is the key for MSME actors in facing competition in the digital era.

Batam City is a national strategic area that has played a significant role in Indonesia's economic growth since the 1970s. Through its Free Trade Zone (FTZ) policy, Batam has successfully attracted significant investment and developed into an export-oriented trading center. However, the implementation of regional autonomy has created institutional dualism between the Batam City Government and the Batam Business Entity (BP Batam), resulting in overlapping authority, regulatory uncertainty, and a decline in regional economic competitiveness. This study aims to analyze regional development policy strategies that align with the vision of the Batam City Long-Term Regional Development Plan (RPJPD) 2025–2045. This study uses a descriptive qualitative approach with data collection techniques through document studies, secondary data, and interviews with key stakeholders. The results indicate that institutional restructuring is an urgent need to eliminate overlapping authority between the central and regional governments. In addition, harmonization of central and regional regulations, strengthening infrastructure, and improving the quality of human resources are strategic steps in Batam's transition from an FTZ to a Special Economic Zone (KEK). To achieve Batam's successful development in the future, inclusive multi-stakeholder collaboration and governance that adapts to global dynamics are needed. A policy strategy based on synergy, regulatory efficiency, and resource readiness is believed to be able to support the achievement of sustainable economic transformation in accordance with the region's long-term vision.