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This research uses a descriptive qualitative approach to understand the relationship between capital, production costs, and income of MSMEs based on the experience and perspective of an entrepreneur. The subjects of this research are the owners or managers of MSMEs engaged in various sectors, such as food, crafts, and trade. The data collection techniques in this research used interviews, observation, and documentation techniques. This research data analysis technique uses data reduction, data presentation and conclusion drawing. This research shows that capital management and production cost efficiency play an important role in determining the income of MSMEs, adequate capital support allows entrepreneurs to increase their production capacity and quality, while efficient production cost management ensures the sustainability of a business. External factors, such as accessing and utilizing technology, are also something that can drive the success of MSMEs.

This study examines the effectiveness of integrated marketing communication in the development of community-based ecotourism at Bukit Tungkuwiri, Papua, with the aim of linking channel strategies and governance structures to socioeconomic impacts. A qualitative descriptive method was applied using purposive sampling involving visitors, managers, and local leaders. Data were collected through observation, semi-structured interviews, and documentation, and analyzed through reduction, presentation, and conclusion drawing using source and method triangulation. The results indicate that the orchestration of local government social media and printed materials expanded outreach and enhanced engagement, while community oral communication strengthened trust, identity, and educational experience. The appeal of the landscape, culinary and guide training, and local participation stimulated the economic turnover of stalls and small businesses, with tourist reach extending across provinces. The main constraints include dual authority systems, limited funding and human resources, and the absence of ticketing regulations and service SOPs. The discussion highlights the importance of cross-channel message consistency, brand architecture, and a monitoring–evaluation system linking digital metrics with on-site feedback. The study concludes that strengthening governance and local capacity is key to balancing promotion, conservation, and economic empowerment. The findings offer an operational model that can be replicated in similar rural destinations. Implications include establishing transparent ticket pricing, seasonal content calendars, curated experience packages, and cross-level collaboration among provincial, district, community, and business actors to ensure long-term sustainability.

Sharia cooperatives are Sharia-based economic institutions that play a strategic role in empowering the economy of the Muslim community. By adhering to principles such as the prohibition of riba (usury), gharar (uncertainty), and maysir (gambling), as well as implementing profit-sharing systems (mudharabah or musharakah), Sharia cooperatives provide a fair, transparent, and inclusive alternative to support economic activities in society. These cooperatives aim not only to achieve financial gains but also to fulfill social missions, such as poverty alleviation, equitable welfare distribution, and holistic improvement of the community’s quality of life. Various products and services offered—such as Sharia savings, halal financing, and Sharia-compliant investments—provide financial solutions that align with Islamic values and meet societal needs. Nevertheless, the implementation of Sharia cooperatives faces several challenges, including limited public understanding, competition with conventional financial institutions, and constraints in human resources and capital. Through public education, capacity building for cooperative managers, and comprehensive government policy support, Sharia cooperatives hold great potential to become a key instrument in fostering a more just, equitable, and sustainable economy. This study emphasizes the importance of integrating Sharia values into cooperative management to ensure its contribution to the sustained welfare of the community.

This study aims to examine the effect of tax planning, tunneling incentives, and foreign ownership on transfer pricing practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. Using a quantitative approach and panel data regression method, this study analyzes secondary data from the company's annual financial statements. The results of the study indicate that tax planning has a significant positive effect on the company's decision to carry out transfer pricing. Meanwhile, tunneling incentives and foreign ownership are proven to negatively affect transfer pricing, although with variations in influence that are not too large compared to other variables. This study provides an important contribution in understanding the factors that influence transfer pricing policies, which can be a reference for policy makers, company managers, and researchers in better tax management.

This study discusses the optimization of sanitation and environmental cleanliness in realizing a Healthy and Prosperous Village in Saringembat Village through a collaborative approach and community education. This program is based on the SDGs point of Healthy and Prosperous Villages, with a focus on the importance of clean environmental conditions and good sanitation as the foundation for public health. The methods used include surveys of locations for illegal waste disposal, interviews, and focus group discussions (FGD) with the Head of the Village Consultation Agency (BPD) and local waste bank managers. The survey results show five main waste disposal points that became the primary focus of the program. Collaboration with village officials resulted in full support in the form of drafting a village regulation on cleanliness and the installation of CCTV to prevent illegal waste disposal. The program also involved community service activities starting from Sawir Hamlet, Krajan Hamlet, and Demaan Hamlet, with active community participation and direct coordination from the hamlet heads. The implementation of the program proved to increase residents' awareness of the importance of sanitation, reduce the risk of infectious diseases, and create a healthier environment. The role of students as activity initiators was appreciated for their ability to revive the gotong royong (mutual cooperation) culture, which had been abandoned.

The manager of the Al-Manar Putri Islamic Boarding School, Pengasih, faces various problems faced by female students in the Islamic boarding school. These problems are considered as factors that hinder the development of the Islamic boarding school. Therefore, this research aims to find out what problems occur at the Al-Manar Putri Islamic Boarding School, Pengasih and how the Islamic boarding school managers overcome these problems. This research uses a qualitative method with a descriptive approach. The data collection techniques for this research use semi-structured interviews, non-participant observation and documentation and use analytical techniques in the form of data reduction, presentation and conclusions. This research revealed that at the Al-Manar Putri Islamic Boarding School, Pengasih, problems were found such as self harm, jealousy between friends, the existence of friendship circles and dating cases and the boarding school management had tried their best to resolve these problems by giving advice, pay more attention to the female students, take them to a psychologist, take them out, analyze and check the problem.

This socialization activity aims to increase the understanding of tourism managers on the banks of the Musi River in Palembang regarding ecotourism service standards based on local wisdom. The material presented included the basic concept of sustainable ecotourism, tourism service standards, the application of local wisdom in service, and case studies of the successful implementation of local culture-based ecotourism. The implementation method consists of seminars, interactive training, and group discussions that involve direct simulations in the application of tourism services. The evaluation was carried out through pre-test and post-test which showed a significant improvement in the understanding of participants after participating in the activity. Monitoring is carried out by observing the active participation of participants during the activity. The results of the activity showed that participants were able to understand the importance of implementing ecotourism service standards by prioritizing local wisdom as the main attraction. This activity has a positive impact in improving the quality of tourism services in the area. The resulting recommendations include the need for further assistance activities to ensure sustainable implementation and capacity building for tourism managers in a sustainable manner.

This study aims to analyze the level of user satisfaction with the Library Information System using the PIECES Framework approach. This method includes six main indicators: Performance, Information, Economics, Control and Security, Efficiency, and Service. Data were collected through questionnaires distributed to 30 respondents consisting of library managers and users. The results showed that all indicators were SATISFIED with an average satisfaction score of 3.46. The Control and Security indicator obtained the highest score with a value of 3.93, while Service was the indicator with the lowest value, namely 3.51. In general, the Library Information System is considered to have fast, accurate, and efficient performance in supporting library management. However, there are several inputs related to service features that need to be improved, especially to facilitate new users. The results of this study confirm that the PIECES Framework is effective for evaluating user satisfaction, providing comprehensive guidance for information system analysis. The findings of the study are expected to be a reference for the development of library information systems in the future to improve service quality and operational efficiency.

This research aims to determine the implementation of the Takhassus Al-Qur'an Program in tahfidz-based schools, with a focus on curriculum, teaching methods, evaluation, as well as supporting and inhibiting factors that influence its success. This program is designed to form a generation of Al-Qur'an memorizers who excel in academic and spiritual aspects. The background to this research is the importance of developing a comprehensive Al-Qur'an education program to support the achievement of quality memorization, as well as the challenges faced in its implementation. This research uses a qualitative approach with case study and phenomenology methods, which involves in-depth interviews with program managers, teachers and students, as well as observations of program implementation. The research results show that the curriculum implemented is systematic and includes realistic memorization targets, tahsin, tajwid, and moral development. Teaching methods such as tikrar, simai, and wahdah are effective in supporting the memorization process, although challenges such as fatigue, boredom, and time constraints often hinder students. Supporting factors, including family support and intensive teacher guidance, strengthen the success of this program. In conclusion, synergy is needed between teachers, students and the school to optimize the implementation of the Takhassus Al-Qur'an Program.

The rapid development of digital technology has introduced new challenges in IT project management. Microcontrollers, typically used in hardware systems, offer innovative solutions to address these challenges. This article aims to explore the role of microcontrollers in IT project management information systems, focusing on task automation, real-time data collection, and IoT device management. The research examines the application of microcontrollers in optimizing efficiency and accuracy in managing digital projects. Key findings indicate that microcontrollers can significantly enhance monitoring, control, and analysis of projects, providing better insights for project managers in making strategic decisions. In conclusion, microcontrollers offer effective modern solutions to current digital project challenges.

This study aims to analyze the trends of digitalization in Arabic language learning, focusing on the TikTok account of the Al-Azhar Arabic Course. In the modern era, the rapid development of digital technology has transformed educational practices, making learning processes more interactive, flexible, and accessible. TikTok, as one of the most popular social media platforms, offers a new approach to delivering educational content through engaging short videos. This research employs a descriptive qualitative method to understand the use of TikTok as a learning medium, including content patterns, user responses, and its effectiveness. Data were collected through content observation, interviews with account managers and users, and documentation of interactions on the platform. The findings indicate that the Al-Azhar Arabic Course TikTok account successfully captures the interest of young audiences with its varied and interactive content. Active interaction between account managers and users also enhances student engagement in the learning process. Despite challenges related to content quality and technological disparities, this study demonstrates that TikTok holds significant potential as an educational tool for introducing Arabic language to a broader audience. The research recommends that account managers continually update their content and evaluate its relevance and quality.  

This research was inspired by Bumdesa Podo Makmur, which is an initiative of the village government to improve the community's economy, including educating the public about BUMDes, planting and raising various types of livestock, and running trade and other businesses. There are still individuals who have not joined and taken advantage of BUMDes institutions even though business units are available. The qualitative research methodology used. Data collection methods include documentation, interviews, and observations. Data analysis methods include data reduction, data visualization, data validation, and conclusion drawn. The results of the research are 1) The efforts of the Podo Makmur Kandangan bumdesa in the livestock unit in Kandangan Village, namely improving the quality in the management structure and management of bumdes so that the performance of bumdes managers is getting better. Increasing collaboration with farmer organizations and strengthening social capital capacity, especially in terms of trust and networks to develop livestock business units, is very important in addition to strengthening the management structure of BUMDes. The next step is to try to increase farmers' trust in Bumdes by making the company more open, honest, and honest. 2) The contribution of the Podo Makmur Kandangan bumdesa through the livestock unit to improve the economy in Kandangan Village by carrying out its programs to improve the business units run, especially the livestock unit; helping the community through education, guidance and business improvement training provided by Budes every two months to ensure the proper running of business programs; Assists in organizing, managing, repairing, and supervising the enclosure. This helps goat farms breed and produce livestock products that can be used by many people.

This research aims to analyze the influence of fashion trends, online promotions, and brand image on interest in buying fashion thrifting among followers of the Bassecondstuff_ Instagram account. We ran a case study using data from the Bassecondstuff_ Instagram account as a research sample. The results of this research reveal that the fashion trends followed by the account have a significant impact on the buying interest of its followers. Apart from that, effective online promotion and a strong brand image also play an important role in influencing buying interest in fashion thrifting. There is a positive interaction between these three variables, creating a stronger reason for consumers to choose fashion thrift via the Bassecondstuff_ Instagram account. These findings provide important insights for brand managers and researchers in understanding the factors that influence fashion thrifting purchase intentions in the context of social media.

Rapid technological developments have encouraged society to adapt to advances in technology and information. One very important aspect of health services is the management of inventory in hospitals, which has a direct influence on the quality of services provided to patients. With the increasing number of patients and the complexity of health services in Batu Bara Regency, RSUD is required to have an effective system for managing inventory. Therefore, it is very important for Batu Bara District Hospital to develop and implement an effective inventory information system. This application has helped increase efficiency in making reports. Such as reports of incoming goods, outgoing goods, stock and mutation reports are faster and more efficient. Goods managers can easily access inventory information from anywhere and at any time. This has increased the accessibility of information and facilitated faster and more informed decision making.

This study aims to analyze consumer behavior and impulse buying on the Shopee e-commerce platform, focusing on the young age group between 18 to 30 years old. In the digital era, e-commerce has changed the way of shopping, offering greater convenience and accessibility for consumers. The methodology used is a quantitative approach with the Technology Acceptance Model (TAM) model, which involves collecting data through questionnaires to 50-100 respondents. The results of the study indicate that consumer behavior has a significant influence on purchasing decisions, while impulse buying has no direct effect. These findings indicate that factors such as promotions and social trends play an important role in driving purchasing behavior among young consumers. This study provides insights for e-commerce managers in designing more effective marketing strategies to improve the online shopping experience.

In this era of widespread globalization, the role of administration has become increasingly important in several different ways. The importance of an educational administration system to be implemented has become one of the benchmarks of educational quality, especially in the teaching and learning process, although its implementation has not been maximized. With proper management, educational goals can be achieved effectively and efficiently. Educational administration is a crucial aspect of managing an effective and efficient educational system. This study aims to analyze the role and importance of educational administration in improving the quality of learning. The method used is a qualitative approach with documentation techniques, involving the collection of data from various official documents and reports related to the practices of educational administration. The research findings show that educational administration significantly contributes to curriculum planning, resource management, as well as the evaluation and supervision of the teaching and learning process. These findings are expected to provide insights for policymakers and education practitioners to continue improving the quality of education in Indonesia. Therefore, it is important for all parties involved, including the government, institutional managers, educators, and the community, to collaborate in supporting the educational administration process. Investing in the improvement of educational administration quality is a vital step to ensure the development of high-quality human resources in the future.

Information technology has changed the way educational institutions interact. Instagram, one of the visual-based social media platforms, has become a strategically used platform to create image, increase interaction, and disseminate information. Instagram is a tool used by Amikom Purwokerto University to disseminate information, both academic and non-academic, to students and the general public. However, problems such as unattractive format, inconsistent accuracy, and suboptimal delivery speed have been faced by the campus. The End-User Computing Satisfaction (EUCS) method was used in this study to evaluate the performance of Amikom Purwokerto University's Instagram account. Content, accuracy, format, ease of use, and timeliness are the five dimensions used to assess. The results showed an overall good level of satisfaction; the content dimension had the highest mean score (3.86), while the timeliness dimension had the lowest mean score (3.46).In this study, the researchers found that social media account managers at Amikom Purwokerto University can use strategic recommendations to improve the effectiveness of information dissemination. The findings can also be used as a reference for other educational institutions to use social media as a more interactive and responsive communication tool.

This research aims to analyze and develop ethical school marketing strategies, which not only attract students but also maintain the integrity and quality of education amidst rampant commercialization in the education sector. This research uses a qualitative method with a case study design, the informants concerned include: school principals, teachers, parents. data collection techniques using: interviews, observation, documentation. Data analysis uses triangulation and data validity uses interactive models. . Data analysis uses triangulation and data validity uses interactive models. The research results show 1) Challenges in Maintaining a Balance between Marketing and Educational Values, 2) Limited Understanding of Ethical Marketing among School Managers, 3) Changes in Parental Behavior in Choosing a School. The world of education faces big challenges in maintaining a balance between marketing and true educational values. Even though marketing is an important aspect in attracting the interest of parents and prospective students, many schools are still trapped in an excessive focus on facilities and visible achievements, without considering the deeper quality of education. This creates tension between the external image of the school and the substance of the education offered.

Lean Management is a method that emphasizes reducing waste and increasing added value in healthcare service processes. Through a systematic literature review, this study identifies various aspects of Lean implementation in hospitals, such as reducing patient waiting times, optimizing resource utilization, and improving patient satisfaction. The findings reveal that Lean Management implementation not only supports operational efficiency but also enhances service quality and patient experience. The success of this method heavily depends on management support, active staff involvement, and adequate training. This study also highlights challenges such as resistance to change and budget constraints. These findings have significant implications for hospital managers and policymakers in formulating strategies to improve healthcare service effectiveness. Recommendations for future research include empirical studies examining Lean implementation in various hospital contexts, particularly in developing countries. This study aims to explore and analyze strategies for improving hospital operational efficiency through the Lean Management approach.

This study aims to evaluate the performance appraisal system at MiniMarket Altavensa Tanjungpinang City. The research method used is qualitative research with data collection techniques used are interviews and observations. The sample used is purposive sampling. With the information, namely the study interviewed the mother (ET) as the owner, while the data analysis used is individual performance data. The results of the study indicate that the evaluation of this system can be seen from the results of the work, where most employees show success in achieving good work targets, such as daily sales targets, employee attendance rates are quite good, because there are still employees who are late from the specified working hours, the quality of service provided by employees is able to provide friendly and satisfying service to customers even during busy times such as promotions on religious holidays and communication between employees and managers is quite good seen from the way they communicate such as employees who respect the opinions of decision makers in completing tasks for common goals without creating hostility or discomfort.