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This study aims to describe the production process, business strategy, and product offerings of the COSIK chocolate factory located in Maumere, Sikka Regency, East Nusa Tenggara. The COSIK chocolate factory utilizes local raw materials, such as cocoa beans, obtained directly from local farmers, and implements a processing process without the use of chemical preservatives. This approach not only increases the added value of local products but also supports community economic empowerment through partnerships with cocoa farmers in the region. Furthermore, the use of simple yet modern technology enables a hygienic production process that meets quality standards. The results show that the COSIK chocolate factory contributes to improving the quality of local cocoa, developing innovative products based on natural ingredients, and strengthening the region's identity as a producer of quality chocolate. Thus, COSIK serves not only as a production unit but also as a sustainable business model that integrates environmental, social, and economic aspects in a food processing industry based on local resources.

The patent dispute between Apple Inc. and Samsung Electronics Co. Ltd. is one of the largest Intellectual Property Rights (IPR) conflicts in the modern technology industry. This case began in 2007, when Apple launched the first-generation iPhone, revolutionizing the smartphone market with its minimalist design, full-touch screen, and intuitive interface. The success of the iPhone opened new markets and positioned Apple as an innovation leader. Samsung, as the largest electronics manufacturer in Asia, then produced the Android-based Samsung Galaxy smartphone, which quickly became the iPhone's main competitor. This business competition then turned into a legal dispute when Apple considered Samsung's products too similar to its products. This case involves claims of infringement of design patents and utility patents filed in various jurisdictions such as the United States, South Korea, Japan, Germany, and the United Kingdom. This article uses a normative juridical method with a statutory and case approach. The analysis shows that the patent dispute between Apple and Samsung cannot be resolved through a single international forum due to the territorial nature of the patent system. Therefore, litigation takes place in several countries and results in varying decisions.

Digital entrepreneurship has become a transformative phenomenon in the modern economy, changing the way businesses are developed and run through digital technology. Although the literature on digital entrepreneurship is growing rapidly, comprehensive mapping of the evolution of knowledge and research patterns is still limited. This study analysis the development of digital entrepreneurship in academic literature through bibliometric analysis of the Scopus database to identify research trends, knowledge structures, and future directions. The analysis was conducted on 1,815 publications from 681 sources (1988-2025) written by 8,023 researchers, using R Studio (bibliometrix) and VOSviewer. The results show exponential growth with an annual growth rate of 17.22%, as well as five main theme clusters: digital business models, digital innovation, social entrepreneurship, e-commerce, and fintech. Thematic evolution shifted from traditional entrepreneurship (1988–2010) to digital transformation (2011-2018) to new technology integration (2019-2025). The level of international collaboration reached 26.39%, with the United States, China, and the United Kingdom as the main contributors. These findings provide a research roadmap for identifying research gaps, collaboration opportunities, and trending topics in digital entrepreneurship.

This study analyzes the influence of Islamic business ethics principles on online buying and selling transactions in the predominantly Muslim community of South Sumatra. Using a quantitative approach through a survey of 200 respondents in Palembang with a Likert scale questionnaire, the data were analyzed using multiple linear regression with SPSS 26. The results showed that the principle of honesty (sidq) had the strongest significant influence (β = 0.029, p = 0.002), followed by unity (tawhid) (β = 0.016, p = 0.049), while other principles such as balance, free will, and responsibility showed a positive but insignificant influence. The regression model explained 10.3% of the variation in transaction behavior (R² = 0.103). This study concluded that the application of Islamic ethics can increase trust and sustainability in e-commerce in the region, with implications for the development of halal businesses. In the future, the application of these principles is expected to mitigate ethical issues in e-commerce, such as fraud and uncertainty that often occur, as well as strengthen transparency and fairness in online transactions.

This study aims to describe the production process, business strategy, and product offerings of the COSIK chocolate factory located in Maumere, Sikka Regency, East Nusa Tenggara. The COSIK chocolate factory utilizes local raw materials, such as cocoa beans, obtained directly from local farmers, and implements a processing process without the use of chemical preservatives. This approach not only increases the added value of local products but also supports community economic empowerment through partnerships with cocoa farmers in the region. Furthermore, the use of simple yet modern technology enables a hygienic production process that meets quality standards. The results show that the COSIK chocolate factory contributes to improving the quality of local cocoa, developing innovative products based on natural ingredients, and strengthening the region's identity as a producer of quality chocolate. Thus, COSIK serves not only as a production unit but also as a sustainable business model that integrates environmental, social, and economic aspects in a food processing industry based on local resources.

This community service program aims to strengthen institutional capacity and develop the business units of the Padangan Village-Owned Enterprise (BUMDes) through enhanced managerial capabilities, business innovation, and enhanced digital marketing strategies tailored to local potential and needs. The program was implemented using a participatory empowerment approach involving various stakeholders, including the village government and local economic actors. The methods used included needs assessment, management and entrepreneurship training, intensive mentoring, and collaborative business planning. The program's results demonstrated significant improvements in BUMDes organizational governance, administrative professionalism, and a more organized and accountable financial reporting system. Furthermore, business unit diversification, local product quality improvement, and community capacity to utilize digital technology for marketing activities increased. The program also provided academic contributions in the form of empirical data and an applicable model of village empowerment based on Islamic economics. Overall, empowerment based on participation and Islamic economic values ​​has been proven to promote sustainable village economic resilience and independence.

This community service activity aims to strengthen the institutional capacity of the Muaro Saiyo Farmers Group through the integration of entrepreneurial independence and sustainable irrigation management. The main issues faced by the group are the weakness of the organizational structure, low entrepreneurial skills, and poorly coordinated irrigation management. The implementation methods include field surveys, socialization, thematic training (institutional management, post-harvest processing, and sustainable irrigation), mentoring, and evaluation through pre-tests and post-tests to measure changes in knowledge. The results of the activity show a significant increase in participants' knowledge, which improved from 25.9% in the "good" category before the training to 88.9% after the training. In addition, the group formed administrative documents, value-added rice products, and a trained irrigation management team. This program successfully created social changes in the form of new norms in farm management, strengthened the culture of mutual cooperation, and fostered the emergence of local leaders capable of mobilizing the group. Future recommendations include the development of more sustainable farming business units and continuous mentoring to strengthen the group's independence in the long term.

This study aims to optimize agricultural and livestock yields in Pujon District, Malang, the largest dairy production center, facing the dilemma of commodity price fluctuations and limited product diversification. The method implemented was the Participatory Local Social Development (PLSD) approach, focusing on holistic intervention (research, design, implementation, and evaluation). The research subject was the owner of Geofarm, Feri Fahrian Maulana. The program aimed to transform the dairy and vegetable processed product, Milk Stick (STISU), from a home industry scale into a competitive business unit. Program results demonstrate significant strengthening of the pre-digitalization foundation, including successful product R&D, HPP/BEP formulation, acceleration of legal compliance (NIB and Halal Certification), and the establishment of digital assets and informative packaging. Strategically, the evaluation prompted the consolidation of the STISU brand as a sub-brand under the master brand "Geofarm", proving the effectiveness of PLSD in building young entrepreneurial capacity for community-based food security and market readiness in the digital era.

The Community Service Program (KKN) of the Faculty of Islamic Economics and Business, State Islamic University of North Sumatra, in Aek Kota Batu Village, North Labuhanbatu Regency, was carried out as a form of community service focusing on digital-based economic empowerment. This program originated from the low level of digital literacy and the limited ability of micro-entrepreneurs to utilize technology as a means of promotion and financial transactions. The main objective of this activity is to enhance the community’s ability to use digital maps and the QRIS (Quick Response Code Indonesian Standard) payment system as a strategy to expand market reach and create transaction efficiency. The method used is the Participatory Rural Appraisal approach, with stages including observation, socialization, training, mentoring, and evaluation. The results of the activity show that the community experienced an increased understanding of digital technology and was able to apply digital mapping to ten local business units. In addition, several business actors have implemented QRIS in daily transactions, which has proven to improve convenience and security in financial dealings. From the perspective of Islamic economics, this activity represents the values of maslahah (public benefit), itqan (excellence), and tawazun (balance) in the community’s economic life. Thus, this program successfully created a socio-economic transformation based on Islamic values and can serve as a model for digital economy-based community service programs at the village level.

Stunting remains a significant child health issue in Indonesia, particularly in Bulungan Regency, with prevalence rates demanding multisectoral interventions. Low socioeconomic factors play a crucial role in stunting incidence due to limited access to nutritious food and healthcare services. This community service aims to optimize rice waste, especially straw and husks, as alternative energy sources to empower local economies and prevent stunting in Sajau Hilir Village. A participatory method was employed through direct education and training involving the PKK women's group. The activities focused on socializing the processing of rice waste into economically valuable products such as rice husk charcoal briquettes and biosensitizers from rice straw. The results showed increased knowledge and skills among community members in converting waste into environmentally friendly and marketable alternative energy products. Utilizing rice waste not only reduces agricultural waste but also opens new economic opportunities sustainably and independently, strengthening family economic resilience and enhancing the ability to meet children's nutritional and healthcare needs. Thus, optimizing rice waste provides a strategic contribution to integrating environmental management and accelerating stunting reduction through local economic empowerment. Recommendations include strengthening community institutions, developing joint business units, and fostering collaboration between universities and local governments.

This community service activity aims to assist the Ibu Jum Tempe Home Industry MSME in Bandar Lampung in implementing the process costing method as a more accurate, measurable, and efficient production cost calculation system. To date, MSMEs still use simple cost recording without a clear separation between raw material costs, labor, and factory overhead, so that product selling prices often do not reflect actual production costs. To address this problem, this activity was carried out through several stages, namely interviews to explore MSME needs and problems, production process observations, socialization regarding the importance of cost accounting systems, and direct training in the preparation and implementation of process costing. The results of the activity showed an increase in MSME owners' understanding of cost classification, unit cost calculations, and the preparation of production cost reports. After the process costing method was implemented, MSMEs were able to calculate costs more systematically and consistently, thus being able to determine more appropriate and competitive selling prices. In addition, the implementation of this method also contributed to increased cost management efficiency, transparency of financial information, and the managerial ability of business actors in making more appropriate decisions related to cost planning and control.

This study aims to explore the potential of Ajung Village, Kalisat District, Jember Regency, through an analysis of the management planning of a Village-Owned Enterprise (BUMDes) as an instrument of development and community empowerment. Although Ajung Village has significant economic potential, particularly in the agricultural sector, micro-enterprises, and other local economic activities, BUMDes management is still not optimal. This is evident in the lack of a directed business plan, weak coordination between administrators, and minimal evaluation of the business units being run. This study also assesses the role of the village government in supporting BUMDes development and the extent to which community participation can drive the effectiveness of existing programs. Using qualitative descriptive methods through interviews with the village government, BUMDes administrators, and the community, the results show that although community participation is relatively high, the managerial capacity of the administrators remains a major challenge. Lack of training, understanding of financial governance, and the lack of potential mapping have prevented the village BUMDes from functioning optimally as a driver of the village economy. Therefore, this study designs strategies to increase the effectiveness of BUMDes by strengthening the capacity of administrators, optimizing local potential, and synergizing the village government with the community.

This Community Service (PkM) activity focuses on the implementation of Quail Cultivation Counseling as a strategic effort to advance entrepreneurship among the Millennial Farmer Generation in Krebet Hamlet, Srengat, Blitar. This activity was motivated by the high economic potential of Quail and the need to improve the entrepreneurial competence of the younger generation in the livestock sector. The main goal of the program is to transform traditional cultivation into a structured, efficient, and sustainable modern business unit. The implementation method combines theoretical knowledge transfer with practical assistance in the field. The counseling material includes three pillars: 1) Business Scale Management, including capital management and strategies for increasing livestock population; 2) Quality Management and Livestock Health, emphasizing cage sanitation, feed, and quality vitamins; and 3) Marketing strategies to expand the distribution network. The results of the activities showed high effectiveness. Quantitatively, 80% of Millennial Farmer participants succeeded in implementing post-extension livestock population increases. Qualitatively, this activity fosters awareness, motivation, and a strategic entrepreneurial mindset so that participants are able to face production and market challenges. With this strategic practice, quail businesses are expected to increase profitability and competitiveness. This PKM serves as a catalyst in supporting economic independence and entrepreneurial development of the younger generation in the agribusiness sector.

The development of traditional markets is increasingly threatened by market transformation, both physically and through online sales systems (e-commerce). This study aims to analyze the forms of resilience implemented by clothing vendors at Wage Market, Tulungagung, in maintaining their business continuity amidst declining market conditions. This study uses a qualitative approach with a case study research design. This research utilizes James S. Coleman's Rational Choice Theory. The methods used are observation, interviews, and documentation. The subjects in this study were six people consisting of four clothing vendors, the Head Coordinator of Wage Market, and the Heads of Market Technical Implementation Units throughout Tulungagung Regency. Subject selection was based on a purposive sampling technique. The results show that the forms of trader resilience consist of economic, innovation, social networks, and psychological aspects. Economically, traders maintain their businesses through managing capital owned by personal savings and cooperative loans. In terms of innovation, traders utilize simple technology and a variety of merchandise patterns. In terms of social networks, family support and solidarity among traders are the main strengths, while psychologically, optimism and religious beliefs help them survive. The implications of this research emphasize the importance of strengthening vendor strategies through digital marketing training and support for market revitalization policies from local governments to maintain the economic sustainability of vendors during times of market transformation.

The development of the digital economy has driven major changes in consumer behavior, from traditional transactions to online interactions. These changes present both challenges and opportunities for businesses, particularly in the e-commerce sector, where consumer trust, data privacy, and digital technology adoption are important factors in decision-making. This study aims to map global trends in online consumer behavior research in the context of the digital economy using bibliometric analysis. Data was collected from the Scopus database using the keyword “online consumer behavior” for the period 2020-2025. The dataset was exported in CSV format and analyzed using VOSviewer and R Studio (Biblioshiny). The analysis included annual publication trends, identification of authors, journals, countries, as well as keyword mapping and citation networks. The results show a significant increase in publications after 2020, with China, the United States, and India as the main contributors. Keyword mapping reveals four research clusters: consumer trust and data privacy, e-commerce and digital platform adoption, consumer experience and personalization, and social commerce and social media influence. These findings confirm a growing research focus on issues of digital trust and opportunities for utilizing new technologies such as artificial intelligence and social media. This study provides a comprehensive overview of global trends in online consumer behavior and an important contribution to academics, practitioners, and policymakers.

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.

Islamic boarding schools (pesantren) as traditional Islamic educational institutions not only serve as places for shaping students’ character, morals, and spirituality but also hold great potential in developing community economic independence through the management of pesantren business units. These business units are a concrete manifestation of the values of independence, hard work, and responsibility taught in the pesantren’s educational process. The purpose of this study is to examine in depth the role of pesantren business units in supporting the economic self-reliance of the pesantren itself as well as their contribution to empowering the surrounding community. This study employs a descriptive qualitative method with a case study approach on several pesantren that have successfully developed various business units such as cooperatives, agriculture, livestock, garment production, and student shops. The results show that pesantren business units function not only as a means of entrepreneurship education for students but also as a primary source of funding to support the operational activities of the pesantren. In addition, they act as the driving force of the local economy by creating employment opportunities, increasing income, and promoting community-based economic empowerment. The success of pesantren business units is influenced by professional management, strong leadership support, and the ability to innovate and adapt to changing times.

Intellectual capital represents information that reflects the quality of human resources and the knowledge assets owned by a business unit. This study aims to examine the influence of intellectual capital on business performance in creative sector MSMEs, specifically in the fashion and beauty industries in Surabaya. Data were collected through questionnaires distributed to business owners to capture their understanding of the components of intellectual capital and its impact on business performance. The study employs a quantitative method with a correlational approach to analyze the relationships between variables. The results of significance tests indicate that intellectual capital overall has a notable impact on business performance. Specifically, Human Capital, Structural Capital, Relational Capital, Technological Capital, and Business Capital exert a positive influence, demonstrating that the quality of human resources, organizational structure, business relationships, technology utilization, and business assets are key factors in improving MSME performance. Conversely, Customer Capital shows a negative influence, highlighting the need for more effective strategies in managing and leveraging customer-related resources. These findings confirm that intellectual capital significantly affects the performance of creative sector MSMEs, suggesting that proper management and development of each component of intellectual capital is essential for enhancing competitiveness, sustaining growth, and ensuring the long-term success of small and medium enterprises.

The efficiency of investment decisions is one of the core axes in the success of organizations and the sustainability of their business, especially in light of the dynamic and complex business environment. In this context, the integrated role of both accounting and financial management systems is highlighted, as the harmony between them is a key pillar in providing accurate, real-time, and analytical data that supports the investment decision maker and reduces the degree of uncertainty and risks associated with investments. This research aims to analyze the impact of the integration between accounting systems and financial management on the quality and efficiency of investment decisions within institutions, with a focus on the nature of the causal relationship between the two variables. A conceptual model has been built that illustrates the interaction between the financial information generated by the accounting system and the analytical tools provided by the financial department, which contributes to raising the efficiency of strategic decisions related to investment. To achieve the objectives of the study, a descriptive-analytical approach supported by a standard analysis using a simple linear regression model was adopted on field data extracted from an intentional sample of financial officials in the banking and investment sector. The results showed that there is a statistically significant positive effect of the integration of accounting and financial management systems in enhancing the efficiency of investment decisions, as the model showed that integration contributes more than 50% to the explanation of changes in the quality of investment decisions. The study reached a number of important findings, the most prominent of which is that the lack of integration or poor coordination between accounting and financial management leads to delays in decisions or making them based on incomplete or contradictory information. Effective integration enables organizations to allocate resources more efficiently and evaluate investment alternatives in a thoughtful manner. The study concluded with a set of recommendations, most notably the need to develop the digital infrastructure of accounting and financial systems, adopt a unified system for data exchange, enhance the culture of teamwork between accounting and financial management units, in addition to activating the use of predictive financial analysis techniques to raise the level of accuracy in investment decisions.

This study aims to analyze the relationship between the establishment of the Menara Pandang tourist attraction and the increase in the number of tourist visits to the Salib Kasih tourist destination. The research method used is qualitative with a descriptive approach. Data collection techniques were carried out through observation, interviews, and documentation with several informants, namely the Technical Implementation Unit (UPT) of Salib Kasih and Menara Pandang, the Tourism Office of North Tapanuli, tourism workers, local business actors, and visiting tourists. The results of the study show that the establishment of Menara Pandang has a significant relationship with the increase in tourist visits to Salib Kasih. This relationship can be seen from the growth in the number of tourists coming after the development of the new facility, namely Menara Pandang. Supporting factors of this relationship include the proximity of the two tourist sites, the development of integrated tour packages, active promotion through social media, and support from the local government in providing facilities and infrastructure. With this integration, tourists who previously only visited Salib Kasih are now encouraged to also enjoy the attraction of Menara Pandang, thus extending their length of stay and giving a positive impact on the local economy. Furthermore, this study also found that the existence of Menara Pandang strengthens the image of Salib Kasih as a religious tourism destination as well as natural tourism with its unique features and attractions. Therefore, the development of additional strategic tourist attractions can be an effective step in increasing both attractiveness and the number of tourist visits, especially in religious and nature-based destinations. This research emphasizes the importance of collaboration among stakeholders in sustainable tourism development.