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This community service activity was organized by a team of lecturers from the Department of S1 Accounting, Gorontalo State University in 2024 in Botutunuo Village, Kabila Bone District, Bone Bolango Regency, Gorontalo Province as a form of implementation of the Tri Dharma of Higher Education. This coastal village, which is located in the Tomini Bay area and has tourism potential, faces obstacles in the management of culinary businesses owned by the local community. The main problem of partners is low professionalism in business management and suboptimal bookkeeping administration. This activity aims to increase the knowledge and ability of MSME actors in implementing cost accounting for controlling and reporting production costs. The program is carried out in four stages: location survey, material socialization, technical assistance in calculating the cost of production, and monitoring and evaluation of implementation results. The results of the service showed that 75% of the participants understood the material well and welcomed the sustainability of the mentoring. This activity makes a positive contribution to improving the competence of culinary business actors in coastal tourism areas through the application of cost accounting.   

The increasing demands for teacher professionalism are not always accompanied by adequate welfare, especially in Islamic educational institutions. This study aims to describe the role of the madrasah principal’s entrepreneurial competence in improving teacher welfare at MAN 2 Kudus in the 2024/2025 academic year. Using a qualitative descriptive method, data were gathered through observations, interviews, and documentation, then analyzed using the Miles and Huberman interactive model. The study focuses on three aspects: the implementation of entrepreneurial competence, supporting and inhibiting factors, and the outcomes achieved. The findings show that the principal has demonstrated strong entrepreneurial competence, such as innovation, motivation, persistence, and the ability to manage school-based business units. Supporting factors include multiple income sources, high commitment from leadership and the school committee, and the professional status of most teachers. Inhibiting factors involve teacher workload, limitations on government education funds (BOS), and the underperformance of school businesses. Despite challenges, the entrepreneurial competence of the principal has positively impacted teacher welfare in economic, professional, and psychological aspects.

The purpose of this study was to determine the determinants of company value. The progress of globalization in the business world is currently growing rapidly. This can be seen from the rapid increase in data and innovation that encourages businesses to continue to grow. The company continues to strive to develop in accordance with the times that increase company value. The method used in this research is Systematic literature review (SLR). SLR is a research method to collect and evaluate research results related to topics that will become research topics. The data collection techniques used in this research are observation and literature research methods. The theory is obtained through Google scholar, dimensions, sinta kemendikbud, articles, journals, the data used in this study were collected by means of indirect data collection techniques and sourced from intermediary media the research data collection period is articles from 2023 to 2025. Factors that affect firm value, namely Intelectual Capital Disclosure (ICD), financial performance, and Good Corporate Governance (GCG). Overall, to achieve maximum firm value, business organizations should not only focus on the collection of intellectual capital, but also on openness in its disclosure as well as the implementation of strong GCG practices.

This community service activity focuses on improving the competitiveness of A.A Transport, a business that lacks cashless payment options and an effective social media marketing strategy. Providing cashless payments is a modern, customer-centric approach that differentiates businesses in a competitive market. Unfortunately, A.A Transport currently lacks such an option, providing an opportunity for improvement. This community service activity aims to assist A.A Transport in adopting cashless payment methods and the importance of effective social media marketing for MSMEs. Social media serves as a direct channel for interaction, building relationships, and expanding the market. The methods used in this community service activity were observation, interviews, surveys, and mentoring. The results achieved are in line with the project objectives, as A.A Transport successfully integrated QRIS for cashless payments and utilized social media effectively for marketing, thus contributing to its competitiveness and overall market reach.

The implementation of Supply Chain Management (SCM) makes many businesses manage information, goods, services and money as good as possible so they can provide fast and high-quality services to customers. Therefore, this study aims to implement SCM in Kopi Bintang Salatiga SMEs to decrease production costs, increase revenue, improve operational efficiency and establish good relationships with customers. This study discusses the SCM process and the added value in Kopi Bintang Salatiga SMEs so in the future Kopi Bintang Salatiga SMEs can have good risk management and increase added value. The data was collected through literature study and interviewing the owner of Kopi Bintang Salatiga SMEs. This study found that weather, natural disasters, fires and coffee pests are the factors with the highest risk in the SCM process of Kopi Bintang Salatiga SMEs. The added value of farmers & post-harvest coffee processors of Kopi Bintang Salatiga Kopi Bintang Salatiga SMEs is already quite high at 99%, while at grade I coffee sales is 71% and grade II is 47% it appears that coffee with grade II has lower added value, so it is needing accuracy of coffee processing at farmers & post-harvest coffee processors so the grade I coffee product is increased.

The growth of the Islamic economy in Indonesia requires financing instruments that are not only in line with Islamic principles but also capable of driving the real sector productively. Istisna' contracts, which involve the sale of goods by order, offer a promising solution for financing construction projects, manufacturing, and micro-businesses. This study aims to explore the definition, role, and implementation of istisna' contracts in supporting the growth of the Islamic economy. Using a descriptive qualitative method based on literature review and normative-economic approaches, the study finds that istisna' contracts can enhance productivity, create employment opportunities, and support sustainable economic development. However, their implementation still faces challenges such as limited public understanding, financing risks, and a lack of education for business actors. Therefore, efforts to optimize the use of istisna' in Islamic financial institutions are essential

The 2025 Thematic Community Service Program (KKN-T) of Group R2 from Janabadra University Yogyakarta was carried out in Kemusuh Hamlet, Banyurejo Village, Tempel Sub-district, Sleman Regency. The main objective of this program was to develop the potential and enhance the capabilities of the local community in managing Micro, Small, and Medium Enterprises (MSMEs), particularly in response to the economic impacts of the ongoing construction of the Yogyakarta–Bawen toll road near the area. Through a participatory approach and methods such as field observation, needs analysis, and solution implementation, the students aimed to empower the community to adapt to future economic changes. Key programs included training in financial management, digital wallet creation, product and packaging design, and the use of Google Maps for business promotion. The results showed improvements in awareness, skills, and readiness of the community to manage their businesses independently and remain competitive in the digital era.

Boja Village is located in the center of Boja District, Kendal Regency. Its area is relatively large compared to other villages. With a large population, many businesses have developed in the area. Boja has significant potential for MSME development and economic growth. Most of the area is agricultural land, mostly planted with cassava. The purpose of this community service activity is to provide outreach by empowering women from the Family Welfare Movement (PKK) to foster entrepreneurial interest in Boja Village, Boja District, Kendal Regency. Cassava is a highly versatile commodity, capable of being used in a variety of food preparations, including as a substitute for wheat flour, to create a variety of ready-to-sell foods. By utilizing this commodity, it is hoped that women can start businesses to supplement family income and increase its economic value. Recognizing this potential, the Community Service team will conduct outreach activities, including entrepreneurship training, workshops on various processing innovations, and digital marketing for housewives in the area. The community service activity took place on Thursday, June 12, 2025, from 3:30 PM to 5:30 PM WIB (Western Indonesian Time). Twenty-three participants covered entrepreneurship, workshops, and digital marketing. They were highly enthusiastic about the activity. The outreach program demonstrated an increased understanding of entrepreneurship, skills, and interest in starting a business. Evaluation results showed an increase in understanding, exceeding 50%, after pre- and post-tests. The target output of this community service is publication in national journals, HKI videos, YouTube, and through mass media.

Digital technology opens up great opportunities in the business world, especially online businesses. These opportunities are wide open to many people of various ages and backgrounds, especially young people, considering that their generation has the spirit to try various things, including starting a business. This community service activity aims to provide practical training to vocational high school students on how to start an online business. For two days, they were given an understanding of entrepreneurship, determining potential products, creating accounts on e-commerce, marketing strategies, simulations, and evaluations. This activity is expected to develop economic potential and independence from an early age, and be able to instill an entrepreneurial mindset that is adaptive to the development of the times.

This study aims to analyze the influence of Uses and Gratifications Theory (U&G Theory) dimensions—including hedonic gratification (perceived enjoyment), utilitarian gratification (perceived utility and self-presentation), and social gratification (social presence) as well as perceived network size on continuous purchase intention. In addition, the study explores the mediating role of perceptions of digital celebrities in the context of live streaming shopping for modest fashion products on TikTok. A quantitative approach was employed using a survey method involving 429 TikTok users who had purchased modest fashion items through live streaming. The data were analyzed using covariance-based Structural Equation Modeling (SEM) with AMOS software. The findings reveal that perceived utility, self-presentation, and social presence positively influence continuous purchase intention, whereas perceived enjoyment shows no significant effect. Furthermore, perceived network size has a significant impact on perceived enjoyment, perceived utility, and social presence. The study also demonstrates that perceptions of digital celebrities mediate the relationship between perceived network size and all dimensions of U&G Theory. These results enrich the literature on consumer motivation and behavior in live streaming commerce and offer strategic implications for businesses in designing relevant content and collaborations to foster customer loyalty.

The coffee shop business is one of the most promising businesses because coffee shops currently attract young people who want to enjoy a different experience. However, it cannot be denied that the coffee shop business also has weaknesses and threats. This study employs the application of SWOT analysis on coffee and eatery businesses located in the city of Bukittinggi to identify the strengths, weaknesses, opportunities, and threats of coffee shop businesses. This study adopts a descriptive qualitative approach, where there is no population or sample. The study utilizes informed consent to obtain the necessary information.

Lectures of the Management Study Program at Muara Bungo University (UMB) have implemented a Community Service Program (PKM) to boost students' entrepreneurial spirit. This was carried out through a seminar and discussion with the theme "Strengthening the Entrepreneurial Spirit of Students through Digital Marketing Strategies" in the UMB Faculty of Economics Auditorium. It is hoped that the seminar and discussion, designed with a participatory learning approach, will enhance the entrepreneurial spirit of UMB Management Study Program students and teach them how to use digital marketing to start businesses and open ventures.

Villages have great economic potential, especially through the role of Micro, Small, and Medium Enterprises (UMKM). Which are the backbone of the community's economic activities. However, many UMKM in villages still face obstacles in managing their businesses, marketing, and utilizing digital technology. Based on these problems, the Real Work Lecture (KKN) program is focused on efforts to Optimize Village Potential Through Digital-Based UMKM Training and Mentoring. The purpose of this activity is to increase the capacity of village UMKM actors so that they are able to manage their businesses effectively and utilize digital technology in product marketing. The methodology used in this program includes initial observation, identification of UMKM needs, implementation of digital marketing training, use of social media and marketplaces, and direct ongoing mentoring. This activity is carried out in a participatory manner by involving MSME actors, village officials, and KKN students. The expected results of this activity are increased knowledge and digital skills of UMKM actors, the formation of stronger local product branding, and increased competitiveness of village UMKM in a wider market. This program is expected to be the first step towards technology-based village economic independence. 

MSMEs (Micro, Small, and Medium Enterprises) are one of the main drivers of Indonesia’s economy. However, many MSMEs still face limited access to financing. One traditional Balinese culinary product that attracts tourists is ayam betutu, which represents the MSME sector. This study aims to analyze the influence of own capital, business duration, working hours, and e-commerce on the income of ayam betutu culinary MSMEs in Denpasar City, both simultaneously and partially. This research employs a quantitative method using multiple linear regression analysis. The sample was determined using purposive sampling, with criteria including MSMEs engaged in traditional culinary businesses with ayam betutu as their main product and those that utilize e-commerce in their business operations. A total of 70 ayam betutu culinary MSME actors in Denpasar City were included. The findings reveal that, simultaneously, own capital, business duration, working hours, and e-commerce have a significant effect on MSME income. Partially, own capital, business duration, and e-commerce have a positive and significant effect on income, whereas working hours do not have a significant partial effect. The implication of this study is that MSME actors need to improve their capacity in capital management, maintain business continuity, and optimize e-commerce utilization to increase income. The government is expected to support MSMEs through financial and digital literacy training, institutional strengthening, and the facilitation of mentoring programs and sustainable access to financing.

The Green Economy and Sustainable Development Goals (SDGs) have the same goal as an environmentally friendly and sustainable development program. This research aims to examine the implementation of Green Economy in villages as a strategy to realize Village SDGs. More precisely, to describe and analyze the implementation of the green economy in rural areas, as well as analyze the important reasons for the Green Economy in realizing the Village SDGs. This research is a literature study (library research), using a qualitative approach. The data source used is a secondary data source. Data was obtained through literature and documentation. The research results show that the implementation of a Green Economy can start from villages, such as sustainable waste management, establishing micro hydro power plants, solar power plants, using natural dyes in home batik businesses, and green farming. Green Economy is very important in realizing Village SDGs, as an effort to protect the environment and natural resources; promote social equality and inclusion; and building a resilient and sustainable economy.

Dapoer Ibu is a Program of LAZIS Jateng Al-Ihsan Pekalongan, located in Rejosari Village, Bojong, Pekalongan. Contains of housewives who manage and develop catering businesses. This business is empowered by Lazis Jateng Al Ihsan to improve the economic of living of mustahiq so that they are free from poverty. This study aims to determine the strategy for managing ZIS funds for the Dapoer Ibu Lazis Jateng Al-Ihsan Program and how to improve the welfare of mustahik through the Dapoer Ibu community program. This study uses descriptive qualitative research. Data collection techniques through observation, interviews, and documentation. The results of this study show that Lazis Jateng Al-Ihsan Pekalongan in managing ZIS funds for the empowerment of the Dapoer Ibu community, it has implemented the POAC management function in the field. The stages of implementing the management function include planning, organizing, actuating, and controlling. In improving the welfare of mustahiq Lazis Jateng Al-Ihsan applies the concept of community empowerment in the form of: participation, access to information, capacity building, justice and equality, independence, and sustainability. By implementing this concept, the implementation of the program can be easier, and they can feel the results of this program sustainably.

This research uses a qualitative method with a descriptive approach through field studies to explore in depth the implementation of product innovation in Qardh Hasan contracts in the form of business capital loans at Islamic financial institutions. The aim of this study is to understand how Qardh Hasan products function not only as interest-free financing solutions but also as tools for empowering micro and small enterprises. Data was collected through in-depth interviews with institution managers, field officers, and beneficiary customers, as well as through documentation and direct observation of the loan distribution process. The findings reveal that innovations in managing Qardh Hasan products—such as community-based approaches, business mentoring, and entrepreneurship training—can enhance the effectiveness of fund utilization and strengthen the sustainability of micro-businesses. The use of data triangulation confirms that the success of this product largely depends on transparency, social proximity, and the institution’s commitment to upholding Sharia values. This study provides a valuable contribution to the development of socially based Sharia financing models for fostering economic self-reliance within communities.

Feed is the most important factor in broiler farming to achieve optimal productivity, because feed costs reach 60-70% of the total production costs, therefore the quantity and quality of feed need to be considered. Efforts that can be made to increase feed efficiency and reduce production costs in broiler farming businesses are by adding feed additives. This study aims to evaluate the effect of adding shallot peel flour as a feed additive on antibacterial activity and characteristics of broiler intestines. The method used in this study is a laboratory analysis method and a field experimental method designed using a Completely Randomized Design (CRD) with 6 treatments and 5 replications. The results showed that the treatment of adding red shallot peel flour as a feed additive gave a very significant difference (P <0.01) on the pH, viscosity, length of villi and surface area of the villi of the small intestine of broiler, but gave no significant difference (P>0.05) on the number of villi and depth of the crypts of the small intestine of broiler. The conclusion of this study is that the addition of red shallot peel flour with a level of 1% as an additive in feed gives the best results in improving the characteristics of the small intestine of broiler.

This study aims to analyze the strategy of strengthening beef cattle farming through an integrated agribusiness subsystem approach at the Sebatur Tunggal Farmer Group in Muara Badak District, Kutai Kartanegara Regency. The background of this study is based on the importance of developing an integrated agribusiness system to increase the productivity and competitiveness of smallholder livestock farming, especially in the face of challenges such as feed availability, market access, and institutional and technological support. This study uses a qualitative descriptive method with a case study approach, where data is collected through observation, in-depth interviews with members of farmer groups and related parties, and documentation studies. The results of the study indicate that each agribusiness subsystem—starting from the input subsystem (upstream), cultivation subsystem (on-farm), processing and marketing subsystem (downstream), to supporting subsystems such as institutions, capital, and technology—is still running partially and has not been optimally integrated. The main problems identified include limited access to quality feed, low application of efficient cultivation technology, limitations in processing livestock products, and weak marketing and partnership networks. In addition, the institutional capacity of farmer groups to manage businesses collectively still needs to be strengthened. The conclusion of this study states that the strategy for strengthening beef cattle farming businesses needs to be focused on developing an integrated agribusiness system with support from training, extension, access to inputs and markets, and cross-sector collaboration. The main recommendation is the need for policy interventions that encourage synergy between subsystems and empower farmers through a participatory and sustainable approach to create a resilient and competitive community farm.

To analyze the role of farmer groups in increasing the production of paddy farming in Puundombi Village, Tongauna Utara District, Konawe Regency. The number of samples in this study was 19 people. Taken 10-15% or 20-25% or more of the population. The Farmer Group Role Assessment Score was measured using a Likert scale. Each criterion has a range as a limit, the respondent's answers to each variable can be classified, namely (1) High Category, (2) Medium Category, (1) Low Category. The role of the paddy farming group in Puundombi Village, Tongauna Utara District, obtained the results of the role of the farmer group "High" with an average of 2.60. The scores of the three indicators, namely the learning class with a score of 486 with an average of 2.56 high category, cooperation facilities with a score of 496 with an average of 2.61 high category and production units with a score of 502 with an average of 2.64 high category. The role of farmer groups is related to the income of rice farmers in Puundombi Village, Tongauna Utara District, Konawe Regency. The results of the Chi-Square calculation above show that the calculated X2 value is 4.337, which is greater than the X2 table of 3.841 (4.33> 3.841). Because the calculated X2 is greater than the X2 table, it can be concluded that there is a positive and significant relationship between the role of farmer groups in increasing the income of rice farming businesses in Puundombi Village, Tongauna Utara District, Konawe Regency.