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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.

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.

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.

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.

This study aims to analyze the influence of brand awareness and product innovation on purchase decisions, with purchase intention as a mediating variable, among consumers of Kedai Kopi KULO. The research is motivated by the declining Top Brand Index of Kedai Kopi KULO over the past five years, indicating a potential drop in purchase decisions due to weak brand awareness and limited product innovation. A quantitative approach was used, employing Partial Least Square Structural Equation Modeling (PLS-SEM) with the SmartPLS software. The results show that brand awareness does not have a direct and significant effect on purchase decisions, whereas product innovation has a positive and significant effect. Furthermore, both brand awareness and product innovation positively and significantly influence purchase intention, which in turn significantly mediates their effect on purchase decisions. These findings indicate that purchase intention plays a crucial role in bridging the influence of brand awareness and product innovation on consumers’ purchase decisions. Therefore, businesses should focus on enhancing product innovation strategies and increasing consumer purchase intention, along with building strong brand awareness, to improve purchase decisions and maintain competitiveness in an increasingly saturated market.

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.

Stock return refers to the level of profit gained by investors from stock ownership. The volatility of a company's stock return can be influenced by financial information such as profitability. However, over time, there has been growing pressure on companies not only to pursue financial profit but also to consider non-financial information, such as carbon emission disclosure and green accounting. This study aims to empirically examine the effect of profitability, carbon emission disclosure, and green accounting on the stock returns of energy sector companies. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a non-probability sampling method with a purposive sampling technique, resulting in 39 companies and a total of 117 observations. Data were collected using a non-participant observation method, and the data were analyzed using multiple linear regression analysis. During the data analysis stage, outliers were detected in the dependent variable, which affected the results of the normality and heteroskedasticity tests. To address this, the winsorizing method was employed to minimize the influence of outliers without eliminating the data. The findings indicate that profitability (measured by ROA), carbon emission disclosure, and green accounting all have a positive effect on stock returns. The implications of this study provide empirical evidence on the influence of profitability, carbon emission disclosure, and green accounting on stock returns in the energy sector on the IDX during the 2021–2023 period. Furthermore, the findings offer valuable insights for corporate management to enhance transparency on sustainability issues, provide strategic guidance for investors, and raise public awareness on the importance of supporting environmentally friendly businesses.

This research is a form of community service. This activity aims to develop creative skills, build entrepreneurial spirit, and increase awareness of the importance of maintaining local cultural values. Because the preservation of songket cloth as a cultural heritage and form of local wisdom of Indonesia faces challenges amidst the flow of modernization and declining interest of the younger generation. To overcome this, socialization and training activities were carried out on making hijab brooches and hair clips from songket cloth for housewives in the Bukit Barisan Housing Complex, Pekanbaru. Data collection techniques in qualitative research are by conducting observations, interviews, and documentation results. The results of this study indicate that participants are able to understand the techniques of making accessories, are enthusiastic about innovating, and show interest in developing small businesses based on local products. This activity proves that the use of local wisdom through an educational and creative approach can be a strategy for economic empowerment as well as cultural preservation.

This entrepreneurship training aims to enhance the skills and knowledge of PKK women’s groups in managing micro, small, and medium enterprises (MSMEs) focused on tofu production in Lewirato Subdistrict, Mpunda District, Bima City. The program is designed to equip participants with essential entrepreneurial insights and skills, particularly in improving the quality and quantity of tofu production, marketing strategies, and effective and sustainable business management. The training methods include lectures to deliver foundational material, group discussions to share experiences and solve problems collaboratively, and hands-on practice in the production and packaging process of tofu. It also covers the importance of product branding and the use of social media as a digital promotion tool to reach a wider market. Through this program, participants are expected to apply the knowledge gained to develop their businesses independently and professionally. With increased skills and confidence among PKK women in managing tofu MSMEs, it is also hoped that family income will rise and contribute positively to the local economy. This training represents a vital initial step toward achieving community economic independence through entrepreneurship.

This entrepreneurship training aims to enhance the skills and knowledge of PKK women’s groups in managing micro, small, and medium enterprises (MSMEs) focused on tofu production in Lewirato Subdistrict, Mpunda District, Bima City. The program is designed to equip participants with essential entrepreneurial insights and skills, particularly in improving the quality and quantity of tofu production, marketing strategies, and effective and sustainable business management. The training methods include lectures to deliver foundational material, group discussions to share experiences and solve problems collaboratively, and hands-on practice in the production and packaging process of tofu. It also covers the importance of product branding and the use of social media as a digital promotion tool to reach a wider market. Through this program, participants are expected to apply the knowledge gained to develop their businesses independently and professionally. With increased skills and confidence among PKK women in managing tofu MSMEs, it is also hoped that family income will rise and contribute positively to the local economy. This training represents a vital initial step toward achieving community economic independence through entrepreneurship.

The development of the digital era brings new challenges and opportunities for micro businesses, especially in pricing bamboo handicraft products in Lembur Awi. The phenomenon of easy access to information and digital marketing makes it easier for consumers to compare prices, so pricing strategies become a crucial factor in maintaining business competitiveness. This study aims to analyze the pricing strategy applied by bamboo handicraft micro businesses in Lembur Awi, identify factors that influence pricing, and understand the influence of digital platforms on the pricing strategy. The research method used was a qualitative approach with a case study, involving in-depth interviews, observation and documentation as data collection techniques. The results showed that businesses use a pricing strategy based on the calculation of production costs adjusted to market conditions and digital competition. The utilization of digital platforms such as social media and e-commerce provides opportunities to expand the market while demanding adaptation of pricing strategies that are more flexible and responsive. Good financial management and integrated administrative systems also play an important role in making effective pricing decisions. This research concludes that a combination of costing, utilization of digital technology and product innovation is key to the success of bamboo craft businesses in the dig era.

Abstrak. This study aims to analyze the relationship between price perception and service quality on customer satisfaction at NiceSo Nusukan, Surakarta. The study is motivated by the increasing competition in the modern retail sector and the significance of price strategy and service quality in enhancing customer satisfaction, especially among university students. A quantitative approach was employed using a survey method and purposive sampling of 60 respondents from the Management Study Program of Universitas Slamet Riyadi who had shopped at NiceSo Nusukan. The data were analyzed using Pearson and Spearman correlation tests. The results indicate that: (1) there is a positive and significant relationship between price perception and customer satisfaction, (2) there is a positive and significant relationship between service quality and customer satisfaction, and (3) price and service quality together have a significant relationship with customer satisfaction. The findings imply that managing competitive pricing and enhancing service quality are crucial for maintaining customer loyalty in retail businesses. Abstrak. Penelitian ini bertujuan untuk menganalisis hubungan antara persepsi harga dan kualitas layanan terhadap kepuasan pelanggan pada NiceSo Nusukan, Surakarta. Latar belakang studi ini didasarkan pada meningkatnya persaingan di sektor ritel modern dan pentingnya strategi harga serta kualitas layanan dalam meningkatkan kepuasan pelanggan, khususnya dari kalangan mahasiswa. Penelitian ini menggunakan pendekatan kuantitatif dengan desain survei dan teknik purposive sampling terhadap 60 responden mahasiswa Program Studi Manajemen Universitas Slamet Riyadi yang pernah berbelanja di NiceSo Nusukan. Teknik analisis yang digunakan adalah korelasi Pearson dan Spearman. Hasil penelitian menunjukkan bahwa: (1) terdapat hubungan positif dan signifikan antara persepsi harga dengan kepuasan pelanggan, (2) terdapat hubungan positif dan signifikan antara kualitas layanan dengan kepuasan pelanggan, dan (3) harga dan kualitas layanan secara bersama-sama berhubungan signifikan terhadap kepuasan pelanggan. Implikasi dari hasil ini adalah pentingnya pengelolaan harga yang kompetitif dan peningkatan layanan untuk mempertahankan loyalitas pelanggan di sektor ritel.

UMKM Bakso 43 located in Jatiwangi Village is one of the micro businesses in the culinary field that sells meatball products at home. This business experiences obstacles in production consistency and limited marketing strategies. This study aims to analyze the production and marketing strategies of UMKM Bakso 43 and provide solutions and directions for future development. The research method used is descriptive qualitative through observation, interviews, and direct assistance. The marketing strategy focused on in this study is through the Facebook social media platform. The results show that production efficiency can be increased through production rescheduling and recording raw materials, while digital marketing through Facebook can significantly increase consumer reach. This study concludes that collaboration between strengthening production management and simple digital marketing can be the main driver of UMKM development

This financial performance study is vital for responsible a corporation's financial success. The goal the purpose of this research is to discover and investigate the effects of excellent corporate governance and firm scope on financial results. The dependent variable analyzed in this study is financial results, with the independent factors being the following proportion of board members, management equity, institutional investment, audit board, and firm size. This study relies on secondary data. The population includes 196 manufacturing firms. This study also incorporated data from 38 manufacturing businesses publicly listen the samples, taken from the Indonesia Standard Conversation (IDX). Were chosen through a purposive sample method strategy, yielding 114 samples during a three-year period spanning 2021 to 2023. This research employed manifold reversion examination, which was carried out according to the findings of this study, which were analyzed by the SPSS (Arithmetical Creation then Facility Answers) appeal. The proportions of commission board, management equity, and institutional investment significantly affect the company’s financial results. These companies' financial performance, however, is unaffected by the audit board or company size.  

Because it is used to establish the product's selling price, the cost of manufacturing is a crucial figure. The cost of labor, raw materials, and manufacturing overhead must all be taken into account when compiling the cost of manufactured goods. Giving the wrong selling price is the issue Micro, Small, and Medium-Sized Businesses are facing. The full costing conduct is one of the techniques required to determine the cost of things produced in an accurate manner. Qualitative data is used in this kind of study. The cost of commodities produced at the Ayy Slime company in Kediri City is the focus of this study. The owner of the Ayy Slime company was directly interviewed for this study. According to the study's findings, the Ayy Slime company did not calculate the cost of goods produced correctly. Because of the presence of several factor, including fixed overhead costs that include uncalculated building and equipment depreciation costs, have an impact on the selling price calculation.

The purpose of this research is to analyze the relationship between financial performance, green accounting, and capital structure. The research covered 72 food and drink producers that were listed on the BEI in the years 2019–2022. Twenty businesses were chosen through a purposeful sampling process. Multiple linear regression analysis of secondary data is performed in SPSS 26. According to research, green accounting helps companies improve their financial performance by financing large environmental costs. Financial performance is impacted by capital structure, which in turn increases profits and debt levels. Revenue growth, however, has no bearing on bottom-line results

This community service program focuses on transforming financial management at Pharmacare Pharmacy Ciputat through the integration of digital accounting and strengthening human resource (HR) management. The background to this activity stems from the problem of partners who still rely on manual recording for financial transactions, inventory management, and report preparation. This condition results in inefficiency, late reporting, potential recording errors, and difficulties in strategic decision-making. In addition, limited HR competency in the use of digital accounting technology and the absence of financial standard operating procedures (SOPs) are major obstacles to improving organizational performance. The main objective of this activity is to implement an integrated digital accounting system capable of producing real-time financial reports, increasing inventory management efficiency, and building transparent financial governance. Simultaneously, employee competency is improved through intensive training and mentoring in the use of accounting software and the preparation of financial SOPs. The involvement of students and faculty in this activity aligns with the spirit of Independent Learning and Independent Campus (MBKM) and supports the achievement of the university's Key Performance Indicators (IKU), particularly in providing off-campus experiences and utilizing work results for the community. Through this program, it is hoped that Pharmacare Ciputat Pharmacy can improve operational efficiency, strengthen business sustainability, and provide more optimal healthcare services. More broadly, this activity contributes to community economic empowerment by strengthening the capacity of small businesses in the healthcare sector.

Micro, Small and Medium Enterprises (MSMEs) play a strategic role in the Indonesian economy, especially in job creation and income distribution. Despite this, many MSMEs face challenges in building a strong and professional brand image. One of the efforts to overcome these problems is through assistance in logo design. The logo serves as a visual identity that can strengthen the brand's position in the minds of consumers. This study aims to analyze the effect of logo design assistance on strengthening the image of micro businesses. The method used is a literature study of various scientific journals and community service reports in Indonesia that are relevant to this topic. The study results show that logo design assistance is able to increase brand awareness, consumer confidence, and encourage increased sales of MSME products. Thus, graphic design assistance programs such as logos can be an effective strategy in improving the competitiveness and sustainability of MSMEs in local and global markets.