Publication Search

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.

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.

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.

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.

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.

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.  

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.

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.

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.  

This qualitative inquiry examines the deliberate operational timing adopted by street vendors selling martabak, a popular Indonesian snack, exploring why nocturnal hours are strategically favored over daytime. The research methodology combined in-depth interviews with ten vendors operating in urban centers like Jakarta and Bandung with a consumer survey of one hundred respondents. Analysis of the collected data identifies a dual strategic foundation. From a demand perspective, night-time aligns with consumer psychology, fostering a leisurely atmosphere conducive to social snacking and impulsive purchases. On the supply side, vendors benefit from diminished direct competition, reduced operational overheads, and tapping into peak demand for evening treats. This synergy effectively cements martabak’s market identity as a beloved night-time culinary ritual linked to socialization. Consequently, the study posits that this chrono-marketing approach represents a savvy adaptation to local socio-economic rhythms. The insights derived provide a framework for micro-entrepreneurs to optimize service timing, aligning business operations with ingrained cultural consumption cycles to enhance sustainability and customer loyalty.  

This study discusses the legal problems faced by tobacco farmers in Sukorejo Village, Kotaanyar District, Probolinggo Regency due to the closure of large tobacco warehouses that force them to depend on middlemen. This condition causes legal uncertainty, an imbalance in the bargaining position, and alleged violations of the principle of healthy business competition, thus having a direct impact on the economic sustainability of farmers. The focus of this research is to describe the practice of business competition and its impact on tobacco farmers and explain the form of legal protection from the perspective of business competition law and sharia economic law. The research method used is empirical law with a sociology approach to law and legislation, through observations, interviews, and documentation from farmers, middlemen, and factories. The results of the study show that there is dominance of middlemen in cooperation with large factories so that farmers lose freedom in determining prices. This condition does not reflect the principles of fairness and transparency in business competition. Legal protection is still weak because there is no regulation of the basic price or a definite buying and selling mechanism. In the perspective of sharia economic law, the practice violates the principles of al-adl (justice) and al-amanah (honesty). In conclusion, preventive legal protection is needed in the form of price regulation and the establishment of marketing cooperatives, as well as repressive protection through law enforcement against unfair business competition practices.

Traditional association rule analysis is effective at uncovering co-purchase patterns but fails to provide a global structural view of the market, which often results in fragmented and isolated insights. This study proposes a hybrid framework that integrates the Apriori algorithm with a Minimum Spanning Tree (MST) in order to validate and contextualize association rules within a single structural backbone. Transaction data from a retail store are transformed into a weighted, undirected product graph using an inverse-support function, and an MST is then extracted to represent the market backbone, while frequent itemsets and strong rules are obtained using Apriori. Experimental results on 236 multi-item transactions show that the MST backbone comprises 10 products and 9 fundamental links, with 66.67% of these links being confirmed by strong association rules, indicating a substantial coherence between statistical and structural evidence. The proposed model identifies 41 Apriori patterns that can be embedded in the MST and ranks them using a new metric, Structural Distance, which enables the categorization of Core Patterns, Bridge Patterns, and Complex Patterns according to their structural tightness. This hybrid perspective distinguishes dense, strategically meaningful bundles from anomalous but frequent combinations that are structurally peripheral, thereby offering a more holistic and actionable alternative to conventional Market Basket Analysis. The validated framework can support various applications, including store layout optimization, cross-selling strategies, and the design of path-based recommender systems, and it opens avenues for future extensions based on dynamic graphs and Graph Neural Networks.

This community service activity was implemented at SDN 3 Tangkiling to cultivate an entrepreneurial mindset among elementary school students by integrating financial literacy and exploring creative professions. The program emphasized enhancing students' comprehension of fundamental financial principles through socialization activities and rudimentary buying and selling simulations using play money. The “Mini Shop” activity was implemented to facilitate students' learning about the value of money, the distinction between needs and wants, and the importance of saving. This activity was designed using an active and contextual learning approach, which aligns with the characteristics of elementary school students and the principles of the Merdeka Curriculum, emphasizing character building, independence, and creativity. Additionally, the exploration of creative professions was undertaken through the implementation of role-playing and interactive discussions, thereby introducing a variety of occupations and cultivating an interest in entrepreneurship from an early age. The outcomes of the activity indicated that students exhibited increased enthusiasm and comprehension of fundamental financial concepts and demonstrated an interest in elementary entrepreneurial activities. It is anticipated that this program will evolve into an inspirational learning model for instilling financial literacy and entrepreneurial spirit at the elementary school level.

This community service activity was implemented at SDN 3 Tangkiling to cultivate an entrepreneurial mindset among elementary school students by integrating financial literacy and exploring creative professions. The program emphasized enhancing students' comprehension of fundamental financial principles through socialization activities and rudimentary buying and selling simulations using play money. The “Mini Shop” activity was implemented to facilitate students' learning about the value of money, the distinction between needs and wants, and the importance of saving. This activity was designed using an active and contextual learning approach, which aligns with the characteristics of elementary school students and the principles of the Merdeka Curriculum, emphasizing character building, independence, and creativity. Additionally, the exploration of creative professions was undertaken through the implementation of role-playing and interactive discussions, thereby introducing a variety of occupations and cultivating an interest in entrepreneurship from an early age. The outcomes of the activity indicated that students exhibited increased enthusiasm and comprehension of fundamental financial concepts and demonstrated an interest in elementary entrepreneurial activities. It is anticipated that this program will evolve into an inspirational learning model for instilling financial literacy and entrepreneurial spirit at the elementary school level.

MSMEs in Ciawi village generally conduct transactions in their business only relying on simple work and through direct buying and selling transactions and there is no recording system that complies with bookkeeping regulations in accounting or only debit credit, so it is very difficult to know the details of cash in and cash out. The service method used is the ABCD Method (Asset-Based-Community-Driven) by accompanying participants to delve deeper into digital marketing and training MSMEs in cash flow-based bookkeeping, including: cash flow, income statement, capital change report, cost of goods sold, and break event point (BEP) digitally. The results of this digital marketing mentoring and cash flow-based bookkeeping preparation are able to prove that MSMEs in Ciawi village can know the details about digital marketing and digital finance regarding the calculation of financial reports, especially knowing the actual profit and loss report, and cash flow of cash expenditures and cash income.

This study aims to analyze the implementation of the Salam contract in the online sales system of Kwala Official, an online store selling bedding through the marketplaces Shopee, Tokopedia, TikTok, and Blibli. The research method used a qualitative case study approach, with data collection techniques through interviews, observation, and documentation. The results indicate that online sales transactions at Kwala Official reflect the principles of the Salam contract, characterized by advance payment before receiving the goods, clear product information, and guaranteed delivery times. Furthermore, the implementation of the Salam contract is further strengthened by the marketplace system, which provides advance payment facilities, return policies, and refund mechanisms, thus providing protection for buyers. The study also identified supporting factors, such as clear product descriptions and good store management, as well as inhibiting factors such as shipping delays caused by the shipping company, differences in product appearance, and marketplace technical issues. Overall, transaction practices at Kwala Official comply with the terms and conditions of the Salam contract from a Sharia perspective.

Dropshipping is essentially a buying and selling process between a seller and a buyer using the internet. Dropshipping is a product sale that allows dropshippers to sell goods to customers using photos from suppliers or stores and then sell them to customers at a price determined by the dropshipper. The questions to be answered through this research are: a) How does the buying and selling process work using a dropship system? b) How does the buying and selling process work using a dropship system from a sharia economic perspective. The method used in this research includes descriptive research with a qualitative approach. The data used are primary and secondary data obtained from verses of the Qur'an and the Hadith, books and journals, articles, and mass media, both print and electronic, related to the focus of the problem being studied in this research. The data analysis technique used in this research is the Miles and Huberman analysis model, using data reduction, data presentation, and drawing conclusions. The results of the study indicate that the Samsarah contract is a solution to dropship transactions. The original law is permissible or permissible if carried out in accordance with Islamic provisions.

A market is a place where buying and selling transactions take place between sellers and buyers at a specific time and place. This definition encompasses several key elements: the presence of sellers, buyers, a specific place and time, and a transaction agreement. Such markets are also known as traditional markets. "Surprise" or "overflow" markets are markets that open suddenly and briefly. "Surprise" or "overflow" markets are increasingly common in various locations. There are many reasons why people enjoy shopping at these markets. One example is the very low prices, especially compared to shopping at supermarkets or malls. Over time, with the increasing demand for basic necessities, the "surprise" market, located along the road in the Vila Mutiara Cikarang housing complex, has also experienced gradual development. The number of traders and buyers has increased, the trading space has expanded, and transaction times have decreased. This "surprise" market is located along the road in the Vila Mutiara Cikarang housing complex, starting from the second block to the end of the road exiting the housing complex. The "surprise" market operates during peak hours, especially in the morning, when this time is not only for market activities but also for many activities such as going to work, school, and other activities.