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In the digital era, business entities increasingly rely on computerized systems to manage financial activities efficiently. This study aims to design and develop a web-based financial reporting application for UD Jaya Abadi, a trading company located in Magetan Regency. The development process utilized the Rapid Application Development (RAD) methodology to ensure user involvement and rapid prototyping. Data were collected through observation and interviews with the business owner to identify problems in manual bookkeeping and report preparation. The resulting application automates financial processes including sales, purchases, journal entries, and financial reporting in accordance with SAK ETAP standards. System modules include master data management, transaction recording, and financial reporting such as income statements, balance sheets, and cash flow reports. Testing using the black box method confirmed that all system functions operated correctly. This web-based system enhances data accuracy, minimizes human error, and provides real-time access to financial information, significantly improving the efficiency of financial management at UD Jaya Abadi.

This study discusses the regulatory arrangement and investment climate in East Nusa Tenggara Province (NTT) as a strategic effort to increase investment attractiveness. Although it has great potential in the agriculture, fisheries, and tourism sectors, investment development in NTT has not been optimal due to overlapping regulations, complex bureaucracy, and lack of efficiency in licensing services. Based on the Stufenbau theory from Hans Kelsen, synchronization between Regional Regulation Number 3 of 2025 and Law Number 25 of 2007 is needed so that there are no conflicts or legal vacancies that can hinder the certainty of doing business. In addition, local governments have implemented various strategies to improve the investment climate, such as improving basic infrastructure, simplifying bureaucracy, promoting regional potential, developing human resources, and strengthening security and order. Other efforts are also being made through the digitization of licensing services and cooperation with the private sector to expand investment networks. Thus, an integrated regulatory and policy arrangement is expected to be able to create a competitive and sustainable investment climate in the NTT region.

The issue of global food security is increasingly pressing amidst climate change, population growth, and environmental degradation. The agricultural sector, particularly rice production, faces threats from pests and diseases that reduce crop yields and farmer incomes. Climate change exacerbates pest attack patterns, increasing crop losses. In addition, excessive use of chemical pesticides leads to pest resistance and negative impacts on ecosystems and human health. This study used a descriptive method with a qualitative approach, and the study population included farmers who cultivate rice fields and farmer groups that have received Integrated Pest Management (IPM) in Makale District, Tana Toraja Regency, with a population of 325 families. Respondents were randomly selected at 15% of the total population, with a sample of 49 farmers consisting of three farmer groups. The results showed that the role of farmer groups in IPM implementation in Makale District includes extension and training (65.5%), facilitating access to information and resources (69%), decision-making (67.5%), and conflict management and IPM cooperation (66.5%). Therefore, it is necessary to strengthen the implementation of the rice farming system, with support from the Government and the Tana Toraja Regency Agriculture Service to optimize the development of rice farming businesses.

This study aims to examine the role of human resource managers in strategic decision-making regarding employee training and development programs. The research method used is a literature study that analyzes various relevant theories and previous research findings. The results indicate that the role of HR managers has shifted from administrative functions to strategic business partners who are responsible not only for implementing training programs but also for long-term planning based on competency needs analysis. Factors such as leadership support, organizational culture, resource availability, and technological advancement significantly influence the quality of strategic HR decisions. Well-aligned and data-driven decisions enhance training effectiveness, employee motivation, and organizational productivity. This study highlights the importance of analytical capability, adaptive leadership, and digital technology utilization for HR managers to develop relevant and competitive training policies. The findings are expected to serve as a reference for organizations in formulating more targeted human resource development strategies that positively impact overall organizational performance.  

Cocoa farming is one of the plantation subsectors that plays a strategic role in Indonesia’s economy, as it contributes to increasing farmers’ income, national exports, and the development of the chocolate processing industry. Indonesia is recognized as one of the world’s largest cocoa producers, with major production areas located in Sulawesi, particularly South Sulawesi, Central Sulawesi, and Southeast Sulawesi. However, the sustainability of cocoa farming still faces various challenges, such as low crop productivity, the use of low-quality seedlings, suboptimal cultivation techniques, and the presence of pests and plant diseases. In addition, limited access to capital and the low level of farmers’ financial management skills also affect the sustainability of cocoa farming. Many farmers do not yet have proper farm financial record-keeping systems, making it difficult to manage production costs, cash flow, and farm capital planning. In this context, financial literacy becomes an important factor that can help farmers manage their farming activities more effectively and sustainably. This study aims to analyze the effect of financial literacy on the sustainability of cocoa farming and farmers’ welfare. The research employs a quantitative approach using a survey method involving 120 cocoa farmers in Sidenreng Rappang Regency (Sidrap), South Sulawesi. Data were collected through questionnaires and interviews and then analyzed using multiple linear regression analysis. The results indicate that financial literacy has a positive and significant effect on farm financial management and the sustainability of agricultural businesses. Farmers with higher levels of financial literacy tend to manage farm capital more effectively, maintain proper financial records, and improve farm productivity. Therefore, improving financial literacy can become

Village-Owned Enterprises are pivotal in driving village development through sustainable management of local resources. This study analyzes the management of Unggul Bahtera BUMDes in Babakan Village, Banyumas Regency, focusing on planning, organizing, implementation, and evaluation, as well as the factors that support and hinder its progress. Employing a descriptive qualitative approach, data were gathered through interviews, observations, and documentation. The findings reveal that while BUMDes Unggul Bahtera has demonstrated effective planning and implementation, marked by participatory strategies and strong institutional coordination, it faces challenges in evaluation, particularly in enhancing supervision and reporting mechanisms. Key supporting factors include strong village government backing and active community participation, whereas limitations in human resources and business capital pose significant challenges. This research provides valuable insights into the management of BUMDes and highlights the importance of addressing evaluation gaps to ensure long-term sustainability. The findings are expected to serve as a reference for other villages in managing BUMDes more professionally and sustainably, promoting inclusive economic development. By identifying best practices and areas for improvement, this study contributes to enhancing the role of BUMDes in fostering rural economic growth and community empowerment. Ultimately, it offers practical recommendations for policymakers and practitioners seeking to optimize BUMDes performance.

The application of business ethics to Micro, Small and Medium Enterprises (MSMEs) in Punti Village is very important to increase competitiveness and business desirability. This research aims to examine the application of business ethics in running a business among MSMEs in Punti Village, as well as its impact on business development and relationships with consumers. The method used is qualitative research with a case study approach on several MSMEs in Punti Village. The research results show that implementing business ethics which includes honesty, transparency, and social responsibility can increase consumer trust, strengthen relationships with suppliers, and create positive social change in the village. However, challenges in implementing business ethics include limited knowledge and local customs which sometimes conflict with the principles of business ethics.

This study examines Enha Water, a bottled mineral water business developed as an economic empowerment strategy based on Islamic boarding schools (pesantren) in Bengkalis Regency, Riau Province. The background of this research stems from the importance of the economic independence of Islamic boarding schools (pesantren) as Islamic educational institutions that play a role not only in religious development but also in strengthening the community's economy. The research method used was a qualitative case study approach. Data collection was conducted through in-depth interviews, observation, and documentation with the boarding school administrators, students, and related parties involved in the Enha Water business management. The results indicate that Enha Water's existence has significantly contributed to increasing the boarding school's income, creating jobs for students and the surrounding community, and fostering an entrepreneurial spirit based on Islamic values. Furthermore, this business also serves as a practical learning tool for students in economics and business management. Challenges faced include limited capital, marketing distribution, and competition with similar products. This study concludes that Enha Water has the potential to become a model for sustainable Islamic boarding school economic empowerment if supported by professional management, product innovation, and synergy with various stakeholders.

The ornamental flower industry in Indonesia has shown a significant growth trend and is increasingly gaining popularity among the public. Numerous flower shops have emerged in various cities, offering a wide range of cut flowers. This sector holds promising potential for continuous development. Cut flowers of various types also possess high economic value, making them an attractive and profitable business opportunity. This study aims to examine the influence of service quality, product quality, and price perception on customer satisfaction at Shanum Florist Fresh Flower Shop in Tuban City. This study employed a quantitative research approach using a survey method by distributing online questionnaires to respondents selected through a convenience sampling technique, involving a total of 112 participants. The collected data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with the assistance of the SmartPLS software. The study results reveal that service quality positively and significantly influences customer satisfaction, while product quality shows a positive yet insignificant impact. Additionally, price perception demonstrates a positive and significant relationship with customer satisfaction.

The development of digital technology has transformed marketing patterns, including in the culinary sector. The MSME Feedmee.ind utilizes digital marketing strategies and builds brand awareness to increase consumer purchasing decisions. This phenomenon is relevant to consumer behavior trends, particularly among the younger generation active on social media, making digital marketing a critical factor in business competition. This research aims to determine the influence of digital marketing and brand awareness on the purchasing decisions for the MSME Feedmee.ind at Royal Plaza Surabaya. This study employs a quantitative method with the population consisting of all Feedmee.ind consumers at Royal Plaza Surabaya, using an accidental sampling technique. The research sample comprises 92 respondents selected based on specific criteria. Data analysis was conducted using the Partial Least Squares – Structural Equation Modeling (PLS-SEM) technique with SmartPLS 4 software. The research findings indicate that digital marketing has a positive and significant influence on purchasing decisions. Similarly, brand awareness is also proven to have a positive and significant effect on purchasing decisions. These findings confirm that an interactive and consistent digital marketing strategy, supported by the strengthening of brand awareness, can effectively increase consumer interest and purchasing decisions.

Performance-based management (PBM) has emerged as a critical strategic approach for enhancing organizational productivity in contemporary business environments. This systematic review examines the theoretical frameworks, implementation strategies, and empirical evidence regarding PBM systems and their impact on organizational performance from 2020 to 2025. Through analysis of peer-reviewed literature, this article identifies key mechanisms through which performance management systems influence productivity outcomes, explores organizational challenges in implementation, and proposes evidence-based recommendations for practitioners. The findings suggest that effectively designed and implemented PBM systems, when aligned with organisational strategy, employee development, and stakeholder engagement, significantly contribute to improved productivity metrics. However, success depends on comprehensive change management, adequate resource allocation, and continuous system refinement. This review provides both theoretical insights and practical guidance for organizations seeking to optimize their performance management approaches.

This study aims to examine how Islamic financing contributes to the empowerment of micro, small, and medium enterprises (MSMEs), particularly in the trade sector. MSMEs play a crucial role as one of the main pillars of the national economy; however, they continue to face various challenges such as limited access to capital, inadequate managerial skills, and low levels of financial literacy. Islamic financing emerges as a solution by applying fundamental Islamic principles, including the prohibition of usury (riba), fairness, and transparency in all financial transactions.The research employs a descriptive qualitative method based on a literature review from various reliable sources. The findings reveal that Islamic financing, through contracts such as murabahah, musyarakah, mudharabah, and ijarah, not only provides access to capital but also offers mentoring and training programs to help entrepreneurs manage their businesses more professionally.The positive impact of Islamic financing can be seen in the improvement of business performance, increased turnover, and enhanced welfare among MSME actors. Furthermore, this system contributes to the stability of the Islamic banking industry and promotes sustainable national economic growth. Therefore, further development of Islamic financing is necessary to expand its reach and benefit a greater number of small and medium enterprises across Indonesia.

The development of digital technology has brought about significant transformations in the global entertainment industry, including in Indonesia. One manifestation of this change is evident in the presence of streaming platforms like Netflix, which have altered consumer consumption patterns for audio-visual content. This study aims to analyze how Netflix Indonesia utilizes Business Intelligence (BI) and Knowledge Management (KM) to maintain and increase customer loyalty. This research uses a qualitative descriptive method, collecting data from various scientific literature, industry reports, and relevant online sources. The results show that the implementation of BI enables Netflix to analyze user behavior, understand viewing preferences, and provide more personalized content recommendations. Meanwhile, KM plays a crucial role in internal knowledge management, content development, and service innovation. The synergy between BI and KM has been proven to support Netflix's strategy in improving user experience, retaining existing customers, and attracting new ones in the increasingly competitive Indonesian market.

This community service program aims to enhance entrepreneurial competence and creativity among vocational high school (SMK) students at Yayasan Al Kahfi  through a culinary business development and mentoring program. The activities focus on two key components: (1) operational business mentoring emphasizing basic food safety and production efficiency, and (2) a digital marketing workshop that trains students to create short promotional content for social media platforms. The study employs a qualitative descriptive approach through participatory observation, in-depth interviews, and documentation. The results indicate a significant improvement in students’ understanding of food safety principles, culinary product innovation, and creative digital marketing skills. Furthermore, the program encourages students to develop an adaptive entrepreneurial mindset aligned with technological and market changes in the digital era. Collaboration between lecturers, vocational teachers, and students plays a crucial role in ensuring program sustainability and integrating the outcomes into the entrepreneurship curriculum. Overall, this program contributes to nurturing a generation of vocational youth who are independent, innovative, and ready to become entrepreneurs in the digital economy.

Processing coconut into copra is an important strategy to increase value added and farmers’ income in rural areas. However, traditional copra processing businesses often face problems such as price fluctuations, high production costs, and limited understanding of business feasibility analysis. This study aims to analyze the value added and business feasibility of copra processing in Bone Regency, specifically in Tellusiattinge District, Ulo Village. The study was conducted from September to October 2025 using a descriptive method with qualitative and quantitative approaches. The research population consisted of 15 copra processing entrepreneurs, all of whom were selected as respondents using a census technique. Data were collected through interviews, observation, and documentation. Data analysis included production cost analysis, income analysis, value added analysis using the Hayami method, and business feasibility analysis using the Revenue Cost Ratio. The results showed that the average value added from processing coconut into copra was Rp2,100 per kilogram with a value added ratio of 37.5 percent, which falls into the medium category. The average Revenue Cost Ratio of 1.35 indicates that the copra processing business is feasible and profitable to operate. The findings imply that copra processing has the potential to increase farmers’ income and rural economic development, therefore requiring support in improving production efficiency and adopting better processing technologies to enhance value added.

This community service program was conducted in Manarap Baru Village, Banjar Regency, South Kalimantan, focusing on the utilization of rice husks as a planting medium to promote creative economic development. The background of this initiative stems from the local soil conditions, which are predominantly fill soil and swamp, making it less suitable for plant cultivation. Additionally, the community—especially housewives—faces limited knowledge and resources in processing agricultural waste into economically valuable products. The implementation methods included preliminary surveys, socialization, educational outreach, hands-on practice, and evaluation. The materials delivered covered the benefits of rice husks as planting media and compost, techniques for converting husks into charcoal, and business opportunities derived from processed husk products.The results of the program showed a significant improvement in participants' understanding of independent planting media and compost production, reduced reliance on commercial products, and the emergence of new business opportunities that support sustainable agriculture.

This study aims to analyze the institutional effectiveness of Women Farmers Groups (Kelompok Wanita Tani/KWT) in enhancing members’ capacity and their role in agricultural enterprise development in Puulemo Village, Kolaka Regency. A descriptive qualitative approach was employed, with data collected through field observations, in-depth interviews with KWT leaders and members, and a review of relevant secondary data. Data were analyzed inductively through data reduction, data display, and thematic conclusion drawing.The findings indicate that the institutional effectiveness of the KWT is categorized as moderately effective, as reflected in a clear organizational structure, relatively high member participation, and the implementation of various capacity-building activities, including organic fertilizer production, horticultural cultivation, local food processing, and basic marketing practices. These activities have positively contributed to improving members’ knowledge, skills, and economic independence. However, institutional effectiveness has not been fully optimized due to limited post-training assistance, low digital literacy, and inadequate utilization of information technology for business development and product marketing.Furthermore, the KWT plays a strategic role in agricultural enterprise development through production activities, value-added processing, and local-scale marketing, which contribute to increasing household income. This study highlights the importance of strengthening institutional capacity, improving human resources, and optimizing the use of information technology and digital marketing to enhance the sustainability of KWT as a driver of rural women’s economic empowerment and local food security.

The purpose of this activity is to socialize disease management and demonstration plots for making simple herbal remedies for native chickens in Liang Village, Salahutu District during the rainy season. This activity was carried out in Liang Village, Salahutu District, which took place in September 2025. The target of this activity is native chicken farmers in Liang Village, Salahutu District. The implementation of this PKM activity includes 3 stages, namely: preparation, implementation and monitoring evaluation. The results obtained from the PKM activity are the implementation of socialization activities and demonstration plots for making simple herbal remedies for farmers in Liang Village, Salahutu District, Central Maluku Regency. Socialization related to types of diseases, treatment and prevention of diseases in native chickens. The conclusions that can be conveyed are as follows: increased knowledge about the introduction of native chicken diseases and their prevention, the creation of motivation for business development because they have the right knowledge about the advantages of raising native chickens, increased knowledge and skills about making and administering simple herbal remedies to native chickens, increased knowledge and desire to try native chicken farming as a source of nutritious food and can increase family income, and low mortality rates of native chickens in the rainy season.

The franchise business model has experienced rapid growth in Indonesia, particularly in the food, beverage, and modern retail sectors, such as Indomaret. The franchise system provides efficient business expansion opportunities for franchisors and franchisees to participate in businesses that already have established operational standards and market reputations. However, behind this development, significant legal challenges have emerged, particularly related to the unequal position between franchisors and franchisees in franchise agreements. This study aims to analyze the forms of legal protection for franchisees by reviewing the principles of fairness, balance, and legal certainty in the implementation of franchise contracts. The approach used is a normative juridical method with a case study of the Indomaret franchise partnership, which is examined through an analysis of related laws and regulations, such as Government Regulation Number 42 of 2007 concerning Franchising and Regulation of the Minister of Trade Number 71 of 2019. The results of the study indicate that there is still asymmetry of power in contract drafting, weak legal literacy of franchisees, and a lack of government oversight of agreement implementation. Therefore, regulatory reform and strengthening of oversight mechanisms are needed to ensure that franchise relationships operate fairly, transparently, and sustainably

The development of digital technology has changed global business patterns, including in Indonesia, through the growth of e-commerce, social media, and online platforms. This change opens up great opportunities for students as the educated young generation to develop online businesses. This research aims to explore students' online business readiness from a digital mindset perspective through a phenomenological study approach among students in Malang. The research focuses on online business readiness, digital mindset, attitudes towards technology, and the contribution of entrepreneurship learning, which are analyzed using the Theory of Planned Behavior framework(Ajzen, 1991) and Entrepreneurial Mindset Theory. The research used qualitative methods with in-depth interviews with online business students. The results show that students have a basic understanding of digital business, especially in utilizing social media and marketplaces. A positive attitude towards technology has been formed, indicated by perceived benefits and ease of use. However, a gap emerges between technical skills and long-term strategic planning capabilities. Innovation and problem-solving tend to be reactive, simply following trends, while psychological resistance such as fear of fraud and data security remain barriers. This research confirms that online business readiness is not only determined by technical skills, but also by the strengthening of an adaptive, innovative digital mindset. This research confirms that online business readiness is not only determined by technical skills, but also by strengthening an adaptive, innovative, and resilient digital mindset.The novelty of this research is the integration of TPB and Entrepreneurial Mindset Theory to understand students' readiness to face digital business challenges.