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This study aims to analyze sustainable tourism development strategies in Simamora Tourism Village, Humbang Hasundutan Regency. This village has significant potential in the natural and cultural tourism sector, such as Sisingamangaraja Palace, Aek Silang whitewater rafting, and Batu Nganga. However, the management of this potential has not been optimally implemented. Several challenges remain, such as low community participation, limited infrastructure, and residents' limited understanding of the concept of sustainable tourism. This study used a qualitative approach with in-depth interviews and field observations. Informants in the study included village officials, local communities, and managers of Village-Owned Enterprises (BUMDes). The data obtained were analyzed using the SOAR (Strengths, Opportunities, Aspirations, Results) approach to identify strengths, opportunities, aspirations, and expected outcomes in sustainable tourism development. The results show that although the tourism potential in Simamora Village is quite high, the lack of coordination between stakeholders and the absence of an integrated development strategy are the main obstacles. Therefore, this study recommends several strategic steps, including improving the quality of human resources in the tourism sector, strengthening supporting infrastructure, and developing tourism products based on local wisdom that can foster active community involvement. Community participation in every stage of planning and management is crucial for achieving sustainable and competitive tourism. The results of this study are expected to serve as a reference in formulating policies for sustainable village tourism development.  

This study evaluates the effectiveness of the SAP accounting information system in supporting the implementation of the Independent Learning–Independent Campus (MBKM) Internship Program at PT Japfa Comfeed Indonesia Tbk, Gedangan Unit. SAP, as an integrated Enterprise Resource Planning (ERP) system, was adopted to replace the previous desktop-based system, which had significant limitations, such as restricted local access, dependence on additional licenses, and lower integration capabilities across departments. The main objective of this research is to determine how SAP contributes to improving organizational efficiency while simultaneously providing practical learning opportunities for students participating in the MBKM internship program. A descriptive qualitative approach was employed, with data collected through direct observation of company operations, semi-structured interviews with student interns and field supervisors, and analysis of company documentation. The findings indicate that the use of SAP has enhanced efficiency, accuracy, and speed in recording and reporting financial transactions. Through their internship, students engaged directly in business processes, particularly in handling purchase requisitions, reimbursement procedures, and asset management activities. This exposure enabled students to develop a deeper understanding of integrated financial systems and the workflow of a large-scale agribusiness corporation. Although several technical challenges were encountered, particularly in the form of temporary network disruptions, such issues did not substantially hinder the system’s overall performance. The availability of prompt technical support from the company’s IT team minimized potential negative impacts and ensured system continuity. Beyond improving corporate financial governance, SAP also offered valuable experiential learning for interns, bridging theoretical knowledge acquired in academic settings with real-world industrial applications. Overall, the study concludes that SAP functions not only as a strategic enterprise tool for the company but also as an effective educational medium that supports the success of the MBKM internship program.

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.

The social transformation that has occurred in the digital era has encouraged Micro, Small, and Medium Enterprises (MSMEs) to adapt to developments in information technology to increase competitiveness and expand market reach. One form of this adaptation is the use of e-commerce platforms as a means of marketing and managing their businesses online. This community service activity aims to empower the Kartika Taro Chips MSME through the introduction and implementation of an e-commerce platform based on Odoo.com, an integrated Enterprise Resource Planning (ERP) system. This activity was carried out by students of the Information Systems Study Program, Faculty of Computer Science, Victory University Sorong, with the assistance of lecturers from the Information Systems and Sociology fields. The training method includes several stages, namely: the stage of material preparation and analysis of participant needs, the implementation of a workshop that includes the installation and configuration of Odoo.com, and the post-training mentoring stage to ensure the sustainability and independence of participants in managing their online stores. The results of the training showed that participants were not only able to build and manage online stores independently, but also understood the basic concepts of ERP systems and experienced a significant increase in digital literacy. From a sociological perspective, this activity reflects a technology-driven social transformation process, where MSMEs are actively expanding their social networks through digital spaces and increasing their involvement in the digital economy. This demonstrates that integrating technological and social approaches can be a relevant MSME empowerment model in local contexts. Overall, this training has had a positive impact on strengthening MSMEs' digital capacity and opening up new opportunities for sustainable business development in the era of digital transformation.

The rapid development of information technology has had a significant impact on various sectors of life, including micro-enterprises such as meatball stalls. Amidst increasingly fierce competition and the need for operational efficiency, many micro-enterprises are shifting from manual management systems to digital systems. This study aims to explain the background, objectives, and benefits of utilizing information technology in managing meatball stalls, with a focus on the implementation of the Odoo application as a business management solution. Odoo is an open-source Enterprise Resource Planning (ERP) system that offers various functional modules such as Point of Sale (POS), inventory management, accounting, and Customer Relationship Management (CRM). Through the implementation of Odoo, meatball stalls can manage various operational aspects in an integrated manner, from recording sales transactions, managing raw material stock, financial reporting, to customer relations. The results of this technology implementation show significant improvements in data recording accuracy, service speed, and ease of decision-making based on accurate and real-time data. In addition, this technology also provides opportunities for stall owners to develop their businesses more professionally and competitively. Thus, the integration of information technology like Odoo not only improves efficiency and productivity but also contributes to economic growth by strengthening the micro-enterprise sector. This digital transformation is expected to be a strategic step in realizing a modern meatball stall that can compete in the digital era.

This study aims to analyze interest rate risk management in Micro, Small, and Medium Enterprises (MSMEs) that use People's Business Credit (KUR) facilities, with a case study at the Kari Water Drinking Water Depot in Kulim District, Pekanbaru City. Fluctuations in interest rates are one of the financial risks that can affect the continuity of MSME businesses, especially in terms of the ability to pay credit obligations. This study uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results of the study indicate that the Kari Water Depot faces financial risks due to interest rate fluctuations, operational risks related to water distribution and quality, and legal risks due to drinking water quality regulations. The application of risk management based on ISO 31000 has been proven to help in the process of systematic risk identification, analysis, and mitigation. The mitigation strategy through investment in Reverse Osmosis (RO) technology is considered effective because it can improve product quality and operational efficiency. However, the success of this strategy is greatly influenced by the readiness of human resources, access to financing, and mature risk planning. This study recommends the importance of risk management training for MSMEs and policy support in the form of access to affordable funding and environmentally friendly technology to improve the competitiveness and sustainability of MSMEs amidst economic dynamics.

CV. Apris Expressindo is a private company engaged in the construction and distributor of U-PVC frames. In its business process activities, CV. Apris Expressindo still does not utilize technology optimally, so that the transfer of information regarding offers, sales, purchases, product stock, suppliers, customers, and financial reports is still done manually. This causes inefficient business processes including: slow fulfillment of customer orders, product pricing errors between divisions, product marketing that is not optimal, financial reports that cannot be seen and controlled by company leaders. Therefore, it is necessary to implement Enterprise Resource Planning (ERP) which aims to overcome these problems. The methodology used in this study was carried out in several stages, namely, data collection: interviews, observation and literacy studies, business process analysis: activity diagrams and use case diagrams, implementation: installation, configuration and module customization, testing: blackbox and UAT (User Acception Test) . The results of this study indicate that the ERP software that has been selected and implemented, namely the Odoo application, can improve and simplify business process activities and can minimize any problems faced today. It is hoped that with this ERP system business operations can be more effective and efficient so that it is expected to provide more financial benefits for CV Apris Expressindo.

In response to increasing competition in the manufacturing sector, PT X—a copper busbar manufacturing company—implemented Lean Manufacturing supported by Value Stream Mapping (VSM) to improve production efficiency and reduce supply chain costs. This study utilizes VSM, Value Stream Analysis Tools (VALSAT), and Root Cause Analysis (5 Whys) to identify sources of waste and formulate improvement strategies. The analysis identified three dominant wastes: waiting time, product defects, and excess inventory. These were mainly caused by the lack of standardized material procedures, inadequate supporting equipment, and poor integration between the incoming inspection process and the Enterprise Resource Planning (ERP) system. To address these issues, the study proposes installing silica rolls, providing air wipers and flatness tools, developing standardized work instructions, and integrating Internet of Things (IoT) technology with the ERP system for real-time monitoring. As a result of implementing these solutions, PT X successfully reduced its defect rate from 6.23% to 1.32%, decreased lead time, and achieved notable savings in supply chain costs. The findings demonstrate that integrating Lean Manufacturing principles with VSM can effectively eliminate non-value-added activities, streamline production processes, and enhance overall competitiveness. This study reinforces the strategic value of Lean tools in continuous improvement initiatives within the manufacturing industry.

Inclusive village development is a strategic priority in realizing the Sustainable Development Goals (SDGs), with Village-Owned Enterprises ( BUMDes ) as the driving force of the local economy. However, the participation of vulnerable groups—such as people with disabilities , the elderly, women, and the poor—is still limited in BUMDes services . This study aims to evaluate the quality of BUMDes services in Daha Utara District through the SERVQUAL (Service Quality) approach which includes five dimensions: tangibles , reliability , responsiveness , assurance , and empathy . The research method used is descriptive qualitative with a phenomenological approach . Data were collected through semi-structured interviews with three categories of participants: BUMDes managers , vulnerable groups, and community leaders. The results of the study indicate that physical facilities ( tangibles ) are not inclusive, service reliability is disrupted by limited human resources, and the assurance dimension has not been supported by ongoing training. Meanwhile, the responsiveness and empathy dimensions are relatively good interpersonally , but are not yet structured institutionally. The main obstacles identified are the lack of budget, lack of training, and the absence of a formal complaint mechanism. On the other hand, moral support from village managers and figures is a supporting factor for service transformation. This study concludes that improving the quality of inclusive services requires a transformative and participatory approach , including adaptive digitalization and active involvement of vulnerable groups in planning. These findings are expected to be the basis for making fairer and more responsive village development policies.

This study aims to examine the role of the Enterprise Resource Planning system in improving the quality of corporate financial reports. Accurate, relevant, and timely financial reports are the main key to effective decision making by management and stakeholders. However, many companies, especially in Indonesia, still face obstacles in preparing financial reports due to manual processes that are prone to errors, information delays, and lack of data integration. The Enterprise Resource Planning system as an integrated information technology solution is expected to be able to overcome these problems by automating business processes and providing data in real time. The research method used is a literature review that examines various sources of scientific literature related to the implementation of Enterprise Resource Planning and its impact on the quality of financial reports. The results of the study indicate that the implementation of Enterprise Resource Planning significantly improves the accuracy, efficiency, relevance, and timeliness of financial report preparation, while supporting data transparency and accountability. Constraints such as limited human resources, implementation costs, and resistance to change remain challenges that must be managed properly. This study concludes that Enterprise Resource Planning has a strategic role in improving the quality of financial reports and is an important investment for companies that want to increase their competitiveness and effectiveness of financial management in the digital era.

Inclusive empowerment is a village development approach that emphasizes the active involvement of vulnerable groups—such as women, the elderly, people with disabilities , and the poor—in all stages of planning through to evaluation. This study aims to evaluate the implementation of the Village-Owned Enterprises ( BUMDes ) program in Daha Utara District, South Kalimantan, in ensuring participation and accessibility for these groups. Using a qualitative descriptive approach, data were collected through interviews with BUMDes managers and representatives of vulnerable groups. The evaluation was conducted based on William N. Dunn's six policy indicators: effectiveness, efficiency, adequacy, fairness, responsiveness , and accuracy. The results show that the BUMDes program has had a limited positive impact on increasing the income of vulnerable groups, but their involvement is still limited, both in terms of participation and physical access. The main challenges include the lack of disability- friendly infrastructure , minimal capacity training, and community resistance due to low program transparency. On the other hand, local cultural support such as mutual cooperation, involvement of traditional leaders, and partnerships with the village government are important supporting factors. This study recommends increasing human resource capacity, strengthening inclusive infrastructure, socialization based on local wisdom, and adaptive digitalization to expand access. With strategic intervention, BUMDes is expected to be able to transform into a driving force for fair, participatory and sustainable village development.

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

This study aims to analyze the cash disbursement accounting system for building maintenance at PT Bernofarm Pharmaceutical Company, a national pharmaceutical firm that has implemented an Enterprise Resource Planning (ERP) system. The primary issue addressed is the effectiveness of internal control mechanisms in handling cash disbursements, particularly cash transactions that are susceptible to errors and fraud. A qualitative descriptive case-study approach was adopted, using the COSO Framework—including control environment, risk assessment, control activities, information & communication, and monitoring. Data were collected through direct observation, interviews, and internal document analysis. Findings indicate that PT Bernofarm has implemented segregation of duties, tiered authorizations, and effective use of ERP for recording and disbursing funds. Nonetheless, weaknesses were found regarding the timely submission of cash transaction receipts and delays in physical document reporting, which affect data accuracy. Consequently, strengthened reporting procedures and a more comprehensive digital archiving system are recommended. This research offers practical contributions to reinforcing digital-based cash disbursement accounting systems and highlights the importance of adaptive internal control in the context of cash transactions.

In the modern era marked by rapid technological developments, enterprise systems play a crucial role in improving business efficiency and competitiveness. This study analyzes the role of enterprise systems in supporting business strategies, increasing productivity, and optimizing the management of company resources. The research method used is a qualitative approach with literature studies and case study analysis from various companies that have implemented enterprise systems. The results of the study indicate that the implementation of enterprise systems, such as Enterprise Resource Planning (ERP) and Customer Relationship Management (CRM), can provide significant benefits in decision making, business process automation, and increased coordination between departments. However, challenges such as implementation costs, system complexity, and the need for employee training are also factors that must be considered in the adoption of this technology. Therefore, the right implementation strategy and adjustment to business needs are key factors in the success of enterprise systems in supporting business development in the modern era.

This study examines Topten Printing, a printing company based in Metro City that offers diverse printing services characterized by competitive pricing, high-quality output, and efficient service. The research addresses the challenge of sustaining competitiveness amid rising market competition and evolving customer preferences. The objective is to analyze the company’s existing competitive strategies and propose viable alternatives for future growth. Employing a qualitative approach through a case study method, the research utilizes SWOT analysis and the Quantitative Strategic Planning Matrix (QSPM) to assess internal and external factors influencing the business. The results reveal that Topten Printing’s key strengths lie in its affordable pricing, reliable print quality, and prompt service delivery. However, the company also faces notable weaknesses, including a limited workforce and insufficient engagement on social media platforms. Opportunities exist in the growing demand for printed materials and government initiatives supporting micro, small, and medium enterprises (MSMEs), whereas significant threats stem from digital transformation trends and raw material price volatility. The synthesis of findings indicates that to enhance its market position, Topten Printing should implement a growth-oriented strategy focused on increasing production capacity by hiring freelance workers and intensifying social media marketing efforts. In conclusion, strengthening human resources and expanding digital marketing activities are essential steps for Topten Printing to maintain competitiveness and seize market opportunities in an increasingly dynamic business environment.  

Digital literacy at the Micro, Small and Medium Enterprises (MSME) scale is part of the digital transformation that can drive economic growth in Indonesia. Business actors are required to have digital skills, one of the important aspects to build a sustainable strategy as a form of solution for business people in an effort to develop their business. This research aims to explore the understanding of digital literacy among Indonesian MSMEs, focusing on the development of digital transformation, digital adoption, challenges and obstacles, and strategies used for business sustainability. The method used in this research is Systematic Literature Review (SLR) with stages: planning, implementation, and reporting. SLR in this study was conducted using a collection of literature studies published from January 2020 to October 2024. The results of this study indicate that digital literacy is an important factor affecting performance among MSMEs, through skills in utilizing digital platform opportunities in the context of business development such as e-commerce platforms. Challenges faced such as limited resources in managing technological devices and lack of digital literacy can be overcome by implementing strategies to improve skills and understanding related to digitalization, fostering a supportive ecosystem, and socializing the importance of entrepreneurial leadership optimally to achieve sustainable growth and higher competitiveness.

Delays in reporting accountability result in inefficient absorption of funds and budgets. Therefore, a study was conducted to investigate the causes of these delays in accountability reports. Based on interviews with two staff members closely involved with the accountability reports, the main causes of the delays were identified: lack of knowledge about the regulations for preparing financial accountability reports and the influence of delays in report preparation. The communication for monitoring the reports is done via mobile phones, indicating that the monitoring and control processes are still manual. This research uses the Assure Model development method, starting with data analysis of the current conditions at the Indonesian Naval Academy, followed by setting standards and objectives to determine whether financial absorption optimization has been achieved. The next step involves modifying the system in use and determining the necessary application for optimization, which is then tested and re-evaluated. The review of this method concludes that an integrated information system based on an ERP-SAP (Enterprise Resource Planning-System Application And Product) application is needed. This system would eliminate the time gap between report submission and accountability review, thus improving budget absorption with an application-based monitoring concept.

This study aims to determine and examine the influence of Enterprise Resource Planning (ERP), Liquidity, and Corporate Social Responsibility (CSR) on Financial Performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This research uses quantitative data in the form of annual reports and sustainability reports of manufacturing companies obtained from the official website of the Indonesia Stock Exchange (IDX) at www.idx.co.id and the related company websites. The data collection technique used the documentation method, with 23 companies meeting the criteria for this study. The data analysis technique used in this research employs quantitative analysis techniques, specifically Multiple Linear Regression. (Multiple Linear Regression). The statistical program used in this research is SPSS 26.0 to test the influence of independent variables on the dependent variable. The results of this study indicate that the variables Enterprise Resource Planning (ERP), Liquidity, and Corporate Social Responsibility (CSR) have a positive and significant impact on financial performance (ROA).

Increasing human resource capacity in business negotiations is one of the strategic efforts to empower the Papuan people. This article is the result of implementing business negotiation training designed by the South Papua Provincial Government, Small and Medium Enterprises Cooperatives, Industry and Trade Service for involving academics from Musamus University the indigenous Papuan community in South Papua Province. The aim of the activity is to improve business negotiation skills to support the sustainability of small and medium enterprises (SMEs) managed by local communities. Training methods include participatory approaches, simulations, and case studies on business negotiations. The results of the training showed an increase in participants' understanding of effective negotiation techniques, business planning, and strategies for dealing with market dynamics.

The Community Service (PKM) activity aimed to enhance the understanding of Enterprise Resource Planning (ERP) concepts for PT. Citra Prima Media, a provider of internet and TV services. ERP is an integrated system designed to improve operational efficiency and real-time data-driven decision-making. The method involved workshops, pre-tests, and post-tests to evaluate participants’ comprehension of ERP benefits in three key areas: financial management, marketing, and human resources (HR). The results showed significant improvements in participants’ understanding, with an average post-test score of 93%. Participants recognized ERP's role in operational efficiency, customer analytics, and data-driven HR management. Based on these findings, PT. Citra Prima Media plans to evaluate ERP adoption for a phased digital transformation. This initiative highlights the importance of ERP in supporting companies' competitiveness in the digital era.