Publication Search

68,793 articles from 594 journals · 1,699 citations tracked

Showing 21-40 of 752

Analytics

Ilma Wulansari Hasdiansa

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

Nowadays, people are more likely to make transactions online. Online transactions are the same as offline transactions, only the online buying and selling process is carried out via the internet rather than offline, where sellers and buyers meet.  In fact, when carrying out online transactions, some customers become disappointed and disadvantaged, such as when the product ordered is not suitable or is not sent by the seller, especially for customers who experience fraud with large amounts of money.  As a result, it is very important to follow Islamic business ethics when making transactions on Tokopedia.  This research uses qualitative descriptive research where researchers use the literature study method to obtain data.  The research results show that Islamic business ethics at Tokopedia fulfill several Islamic ethical principles

Luvyta Sary Siahaan; Ade Adriadi; Ahmad Sazali

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Fruit rot disease is one of the main obstacles in the cultivation of guava (Psidium guajava) because it directly reduces the quality and selling value of the harvest. This research aims to identify and characterize the fungus that causes fruit rot disease in guava. The research was carried out by observing disease symptoms in the field, isolating the pathogen from infected fruit, as well as macroscopic and microscopic characterization of the fungus using Potato Dextrose Agar (PDA) media. The results of the research show that the initial symptoms are blackish brown spots on the surface of the fruit which develop into sunken lesions and spread to cause the fruit to dry out. The fungal isolate has white colonies with a flower-like pattern and forms black aservuli. Microscopic observation shows that the conidia are fusiform, insulated, with darker pigmented middle cells and have a transparent appendix. Based on these morphological characters, the fungus that causes fruit rot disease in guava is thought to belong to the genus Pestalotiopsis sp. Further research is needed through molecular approaches, such as PCR or DNA sequencing, as well as pathogenicity tests to strengthen and confirm the role of this fungus as the main cause of fruit rot disease.

Na’ilah Syakirah Febriana; Lintang Pramudhita; Dinda Septiana; Sara Imelda Susanti; Fitri Komariyah

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Local fashion businesses require accurate production cost calculations to ensure appropriate and sustainable pricing decisions. Problems often faced by small businesses is determining selling prices without comprehensive calculation of the cost of production. This study aims to analyze the calculation of the cost of production as the basis for determining the selling price at Voraya Wear, a student-based local fashion business developed through the Student Creativity Program (PKM). The research used a descriptive quantitative approach with direct practice methods. Data were collected through observation, documentation, and financial records, then analyzed using the full costing method to calculate the cost of production and the cost-plus pricing method to determine the selling price. The results show that the total production cost was Rp1,831,064 for 24 units, resulting in a unit cost of Rp65,757 for shirts and Rp86,832 for pants. By applying a profit margin of 30–40%, the business generated total revenue of Rp2,520,000 and a net profit of Rp688,936. These findings indicate that accurate cost calculation supports rational pricing decisions and ensures business profitability and sustainability.

Theresia Lintang Wahyuningsih; Deny Slamet Pribadi; Setiyo Utomo

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Consumers are divided into three categories: initial consumers, middle consumers, and end consumers. These three types of consumers certainly have the right to protection, but end consumers as users need to receive more attention to protection, especially in the buying and selling process. This study uses a sociolegal approach with a purposive sampling method to examine the selling process. In addition, this study also examines how protection for end consumers is implemented in LPG buying and selling activities in Balikpapan Tengah District. Thus, this study aims to contribute to the understanding of protection efforts and the impact of not implementing protection properly in Balikpapan Tengah District, a densely populated area. This study is expected to be a reference for the development of consumer protection efforts in the buying and selling of subsidized LPG, as well as providing insight into the consequences that can be received by end consumers and their handling in the future.

Jericho Owen Geraldo Manalu

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The rapid development of e-commerce in Indonesia makes transactions easier for consumers, but also presents various losses, such as fraud, goods that do not match the description, leaks of personal data, and problems with returning goods. In this context, Law Number 1 of 2024 concerning the Second Amendment to Law Number 11 of 2008 concerning Information and Electronic Transactions (UU ITE) exists as a legal basis which is expected to provide protection for consumers in online buying and selling transactions. This research aims to explore and analyze the effectiveness of the legal protection provided by the ITE Law for consumers, with a focus on protection for detrimental transactions, consumer personal data, as well as dispute resolution mechanisms. The research method used is a normative approach with a literature study of statutory regulations and related legal literature. The research results show that the ITE Law provides quite comprehensive legal protection, including the obligation of electronic system operators to ensure the security of transactions and personal data, as well as regulating sanctions for perpetrators of fraud. However, even though regulations already exist, implementation and consumer understanding of their rights is still a major challenge.

Khaza Naturrachma; Nuzul Rahmayani

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The Cash on Delivery (COD) system is one of the payment methods frequently used in online buying and selling transactions, where consumers pay for ordered products upon receipt of the goods. Although it provides convenience, this system often causes problems, especially related to transaction cancellations by consumers after the delivery process has been carried out by business actors. This research examines how the regulation and allocation of risk for goods return in the COD system according to the Civil Code and the forms of legal protection provided to business actors against the risk of goods return in the COD system according to Law Number 8 of 1999 concerning Consumer Protection. The method used in this research is normative, supplemented by literature study results such as legislation. The results show that the Civil Code recognizes the concept of risk as a legal consequence related to the possibility of losses on the object of the agreement, and legal protection for business actors is divided into preventive legal protection and repressive legal protection.

Dela Syahwa Fitriani; Dewi Rochmayant

Nusantara Mengabdi Kepada Negeri 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This Community Service Program (PKM) was carried out in Dander Village with the aim of increasing the marketability of agricultural products through assistance in branding strategies and digital marketing. The background of this activity stems from the low added value and limited market reach of agricultural products, most of which are still sold without clear branding and have not yet utilized digital media. The program aims to raise farmers’ awareness of the importance of brand identity, enhance their ability to design product branding, and utilize digital platforms for promotion and sales. The implementation methods included planning, socialization and branding training, digital marketing training, implementation assistance, and evaluation. Through this activity, participants were trained to create brand identities, product packaging, business social media accounts, and digital promotional content. The results showed an improvement in participants’ skills in developing branding strategies and managing digital marketing, which led to an average sales increase of 25–30%. This activity demonstrates that proper application of branding and digital marketing can enhance the competitiveness and selling value of local agricultural products in Dander Village.

Agoeng Karyanto; Dedy Hidayat; Korinus Reri

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency. The population in this study consisted of all fishermen in Menawi Village, Angkaisera District, Kepulauan Yapen Regency. The research sample included 15 fishermen. The data collection technique used in this study was observation through interviews with fishermen, and the data were analyzed using multiple linear regression analysis with the assistance of SPSS 21.0 for Windows. The results of this study indicate that (a) there is a significant simultaneous effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency; (b) there is a positive and significant partial effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency, which can form the basis for economic policy and natural resource management in the fisheries sector. This research is expected to provide insight for policymakers in formulating strategies to increase fishermen's incomes through improved selling prices and more efficient operational cost management.

Shafira Maharani; Nofita Eka Saputri; Nesya Tisna Putri; Fia Eviana; Susi Widjajani

ARDHI : Jurnal Pengabdian Dalam Negri 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Purworejo Regency is one of the centers of herbal plant production in Indonesia. One of these is lemongrass, which is widely found in the Ngombol area. Furthermore, this plant can be used to make herbal products. However, the selling value of this plant is still relatively low because it relies solely on middlemen or collectors. One product made from lemongrass is essential oil. The goal of this Community Service program is to increase the selling value of lemongrass and provide new business opportunities to increase the income of local farmers, especially Mrs. Kasminah in Wonosari Village, Ngombol District, Purworejo Regency. The implementation method includes preparation, core, and completion. The result of this activity is the creation of a new innovation in the form of a practical herbal drink without preservatives that has quite good market potential and is in demand by consumers. Then, the product is branded Sempontea. Achievements during the activity include a significant increase in income, as well as the creation of effective offline and online marketing strategies. This activity also succeeded in establishing a sustainable business ecosystem and increasing environmental awareness through the use of herbal plants.  Overall, this community service activity has succeeded in increasing the selling value of lemongrass plants, improving the economy of local farmers, and providing social and economic impacts for the community through the utilization of local resources.

Amanda Noviyanti; Oktaviana Purnamasari

Studi Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to examine how the implementation of Integrated Marketing Communication (IMC) carried out by Friendshub contributes to building and strengthening brand awareness. Employing a descriptive qualitative approach and a case study method, data were collected through in-depth interviews with the core team of Friendshub and documentation of marketing activities, which were then thematically analyzed to explore communication patterns and creative strategies applied. The findings reveal that Friendshub integrates six elements of IMC as proposed by Belch and Belch (2021)—advertising, sales promotion, public relations, personal selling, direct marketing, and digital/interactive marketing—implemented across various channels such as social media, WhatsApp, email blasts, and event organization that emphasizes direct experiential engagement. The success of this implementation is supported by close communication with clients, consistent visual identity, and the adaptability of messages to audience needs, while challenges include limited budgets, dependence on client briefs, and short execution timelines. These findings highlight that consistent, creative, and adaptive IMC practices are not only effective in enhancing brand awareness but also in strengthening long-term relationships between Friendshub as a brand and its audience, thereby contributing positively to the sustainability of its image and corporate growth.

Fadillah Aini Nasution; Nefi Darmayanti; Muhammad Basri

Ta'rim: Jurnal Pendidikan dan Anak Usia Dini 2026 Sekolah Tinggi Agama Islam Yayasan Pendidikan Ilmu Qur'an Baubau

This study aims to analyze the implementation of Market Day activities in developing the social skills of children aged 5–6 years at TK IT Bunayya 7. The research focuses on planning, implementation, evaluation, and challenges faced by teachers during the process. A qualitative approach was employed, using observation, interviews, and documentation as data collection techniques. The subjects were 15 children from group B and their classroom teacher. The findings reveal that Market Day effectively fosters children’s social skills, including cooperation, communication, empathy, responsibility, and honesty. Through simple buying and selling activities, children learn to interact while practicing togetherness and Islamic values. Challenges identified include children’s inconsistent cooperation and teachers’ limited ability to manage the activities optimally. In conclusion, Market Day serves as a project-based learning method that provides meaningful, enjoyable, and contextual experiences to support the social development of early childhood.

Novian Alvina Siri; Rafi Kurniawan; Ardi Febriawan; Jarwono Jarwono; Muhammad Aditya Yulianto

Jurnal Riset dan Inovasi Manajemen 2026 International Forum of Researchers and Lecturers

This study aims to analyze cash budget management at the Kuda Kepang Mas Bagong MSME located in Wates Hamlet, Cepogo Village, Boyolali Regency. This MSME focuses on traditional kuda kepang crafts that have economic and cultural value as a support for local performing arts. The method applied is a descriptive qualitative method with data collection techniques through observation and direct interviews with the business owner. The data reviewed includes the production process, production capacity, cost structure, selling price, revenue, and marketing system. The results of the study indicate that the Kuda Kepang Mas Bagong MSME has consistent market demand, especially for medium-sized kuda kepang products. However, production capacity limitations due to the use of one worker are a major obstacle in increasing business turnover. In addition, cash budget management is still carried out in a simple and unorganized manner, so the potential for liquidity control and financial planning has not reached an optimal level. This study concludes that developing a more organized cash budget and increasing production capacity can be a key strategy in improving the financial performance and sustainability of the Kuda Kepang Mas Bagong MSME.

Irma Richa Sianipar

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

This study aims to analyze the feasibility and sensitivity of shallot farming as seed production using a low cost greenhouse system in Hasara Dodo Farmer Group, Nias Regency. The research employed a quantitative approach with a case study method. The data used include production costs, yield, selling price, and greenhouse investment components, which were analyzed using cost, revenue, income, and R/C ratio calculations, as well as sensitivity analysis. The results show that the total production cost is Rp205,200,000 per hectare per planting season, with total revenue of Rp510,000,000 and income of Rp304,800,000. The R/C ratio value of 2.48 indicates that the farming is financially feasible. Sensitivity analysis results show that the farming remains feasible even under a 10% decrease in selling price, increase in production cost, and decrease in production, with the R/C ratio still greater than one. The use of a low cost greenhouse system is proven to improve production stability, especially in areas with high rainfall. In addition, shallot production as seed provides higher economic value compared to consumption purposes. Therefore, greenhouse-based shallot farming has strong potential to be developed as a strategy to increase farmers' income.

Miftah Khoirunnisa; Eka Ratna Saputri; Ally Roni; Sulia Ningsih

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

This Micro, Small, and Medium Enterprises (MSMEs) empowerment and development program aims to improve the capacity of business financial management through training in simple bookkeeping, preparation of simple financial reports, and business cost analysis in Tegal Sari Hamlet, Block S, Batumarta 1 Village, Lubuk Raja District, Ogan Komering Ulu Regency. This program is motivated by the low ability of MSMEs to systematically record their finances, separate their business finances from their personal finances, and utilize cost information as a basis for business decision-making. The implementation method includes an initial survey, observation, interviews, training, and direct mentoring for MSMEs. The results of the program indicate that before the program was implemented, most MSMEs had not implemented regular financial records and had not prepared business financial reports. After the training and mentoring, there was an increase in the understanding and skills of MSMEs in recording daily financial transactions, preparing simple profit and loss reports, and calculating the cost of production as a basis for determining selling prices. This activity has a positive impact on increasing the independence and sustainability of MSME business management.

Jamiah Nurhakiki; Marshanda Suraya; Nursania Simbolon; Vina Aliana; Siti Maysarah

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Artistic creativity is an essential aspect of child development, contributing to imagination, fine motor skills, and self-confidence. However, limited access to art-based activities and excessive gadget use have reduced opportunities for children to develop creativity, particularly in rural areas such as Dogang Village, Langkat Regency. This community service program aimed to enhance children’s artistic creativity through the socialization of bracelet-making using paracord as a form of simple and practical non-formal education. The study employed a descriptive qualitative approach, with data collected through observation, interviews, and documentation involving children who participated in the activity. The socialization process included the introduction of tools and materials, demonstrations of basic knotting techniques, and hands-on practice with direct assistance. The results indicated that participants were able to master several basic techniques, including simple knots, braided patterns, and double (cobra) knots, which contributed to improved creativity, precision, social interaction, and self-confidence. In addition to its educational impact, the bracelets produced demonstrated economic potential, with an affordable selling price starting from Rp.5,000 per unit. Therefore, this activity not only supports the development of children’s artistic creativity but also provides opportunities for sustainable micro-enterprise development within the local community.

Dwi Ayu Setiowati; M. Reza Andrea Putra; Risma Pitriani Nuryana

Ekspresi : Publikasi Kegiatan Pengabdian Indonesia 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This community service was carried out at the Sebesi Island Coconut Brown Sugar Artisans Group, South Lampung Regency, which faced the problem of low product competitiveness due to the use of conventional plastic packaging that was simple, unattractive, and environmentally unfriendly. This topic was chosen because it is relevant to the issue of the plastic waste crisis and the urgency of implementing a circular economy in island regions that are vulnerable to environmental pollution. The objective of this activity was to improve the hard and soft skills of partners through the innovation of environmentally friendly packaging designs based on local materials, while also increasing the economic value of coconut brown sugar products. The community service was carried out using a participatory approach through socialization, training, co-design of packaging, and assistance with production and marketing for 40 partners consisting of brown sugar craftsmen, BUMDes administrators, and local natural material weavers. The results of the activity showed an increase in the partners' skills in product design and packaging, strengthening of soft skills in the form of confidence and marketing readiness, as well as an increase in the selling value and image of the product in the local market. This activity confirms that environmentally friendly packaging innovation based on local resources is an effective strategy in empowering MSMEs as well as implementing a circular economy at the village level.

Meriskan Dwi Zalyanti; Ruliati Ruliati; Nurhayati Nurhayati; Rafli Ardiansyah; Ilham Ilham +1 more

Jurnal Ilmu Hukum Sosial dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

The rapid development of information technology has significantly increased the practice of online buying and selling as part of electronic commerce (e-commerce). One of the payment methods widely used in online transactions is cash on delivery (COD), in which payment is made by the consumer at the time the goods are received. Although the COD system provides convenience and a sense of security for consumers, in practice it often gives rise to legal problems, particularly unilateral cancellations by consumers. Such cancellations are frequently carried out after the goods have been shipped or have arrived at the destination address, resulting in material and non-material losses for business actors. This condition indicates an imbalance in legal protection between consumers and business actors in online transactions using the COD system. This study aims to analyze the mechanism of implementing the COD payment system in online buying and selling transactions and to examine the forms of legal protection available for business actors affected by unilateral cancellations by consumers. This research employs an empirical juridical method, also known as sociological legal research, with a field research approach to examine the application of law in practice, particularly in Jambi City. Data were collected through literature review and interviews and analyzed qualitatively. The findings of this study are expected to contribute to the development of legal regulation and to strengthen legal certainty and protection for business actors in online transactions.  

Rahman, Novia Salsabila Ayuni; Abdul Basit; Ezza Padmaratri; Firza Agung Prakoso

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study evaluates the legal perspective concerning business competition in Indonesia regarding alleged abuse of dominant power in the competition between digital platforms TikTok Shop (including the acquisition of Tokopedia) and Shopee. The method applied is normative juridical with a case study approach, referring to Law Number 5 of 1999, particularly Articles 19–21 related to market control and Article 20 concerning below-cost selling practices. The analysis focuses on inter-platform integration, aggressive discount strategies, use of cross-platform data, as well as post-acquisition behavior that may hinder healthy competition. The assessment is conducted by considering market structure, business actors' behavior, and law enforcement efforts by the Business Competition Supervisory Commission (KPPU). Research findings indicate that although TikTok Shop has strong competitiveness following the acquisition, proving the existence of abuse of a dominant position requires meeting legal and economic provisions rigorously. Therefore, the implementation of conditional approval and remedial measures by the KPPU is considered a reasonable step to maintain a healthy business competition environment in the digital era.

Tika Oktarina; Puspa Rini; Anadiya Pingki; Sucipto Febrianto; Harifin Saputra

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

This community service program focuses on the theme of creative economy with the aim of encouraging innovation in agricultural products to increase added value and income for Micro, Small, and Medium Enterprises (MSMEs) in Sumber Urip Village, Selupu Rejang District, Rejang Lebong Regency. Although the village has abundant agricultural potential, local products have not been optimally developed due to limited knowledge in processing, packaging, and marketing. The program employed a participatory-educative approach that emphasized active community involvement at every stage, including potential identification, socialization of creative economy concepts, product innovation training, and practical assistance in packaging and marketing. The participants consisted of farmers, MSME actors, and the Bukit Kaba Tourism Awareness Group (Pokdarwis) as strategic partners in developing a tourism-based market. The results indicate that the implementation of creative economy principles improved community understanding of product innovation, hygienic and value-added packaging, and appropriate marketing strategies targeting Bukit Kaba visitors. The strategic selling location at the Bukit Kaba tourism post further enhanced product visibility and market reach. Overall, this program demonstrates that creative economy-based community assistance can effectively strengthen MSME competitiveness, increase household income, and promote sustainable integration between agriculture, local entrepreneurship, and rural tourism development.

Ismi Lailatul Maulida; Ahmad Heru Romadhon

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Contemporary digital advancements have significantly impacted the manner in which individuals engage in economic activities, as evidenced by the rising volume of online transactions. While offering convenience and efficiency, electronic transactions also provide numerous legal challenges, especially regarding seller defaults, including delayed delivery, goods that do not conform to the agreement, or sellers failing to meet their duties post-payment by consumers. This scenario may result in consumer losses, necessitating sufficient legal certainty and protection. This study seeks to analyze the legal regulations pertaining to contracts and defaults in digital platform transactions and to evaluate the types of legal liabilities that may be placed on sellers. This study employs normative legal research, focusing on legislative and conceptual approaches, and utilizes primary, secondary, and tertiary legal materials as data references. The study's findings reveal that seller liability regulations in electronic transactions are defined in the Civil Code, the Consumer Protection Law, and the Law on Electronic Information and Transactions. Nonetheless, its execution has several challenges, especially concerning evidence and the efficacy of law enforcement measures. Consequently, it is imperative to enhance the function of marketplaces and establish more adaptive legislative frameworks to guarantee consumer protection and restitution for losses in online commerce.