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This study aims to analyze the spatial distribution patterns and business characteristics of Coffee Shops in Wai Mhorock Sub-district, Abepura District, Jayapura City. The rapid growth of Coffee Shops in this area is influenced by its strategic location, situated near educational institutions, shopping centers, and social activity hubs. The research employs a quantitative approach with spatial mapping techniques using Geographic Information Systems (GIS) and field surveys to identify the characteristics of each business. The results show that the spatial distribution of Coffee Shops in Wai Mhorock tends to be clustered, with a high concentration along main roads and community activity centers. The characteristics of the businesses vary in terms of venue concept, types of menus offered, operational hours, supporting facilities, and target consumers. Most Coffee Shops target young people such as students and university attendees by offering a cozy atmosphere and free internet access. In conclusion, understanding the spatial patterns and business characteristics of Coffee Shops can serve as a foundation for sustainable urban spatial planning and business development. This study also provides recommendations for entrepreneurs and local governments to consider location, accessibility, and environmental impacts in managing commercial space.

This study aims to analyze in depth the motivation for establishing and challenges in developing a micro culinary business Pempek Budi 24 Ilir in Medan. Using a qualitative method with a case study approach, data were collected through in-depth interviews with business owners. The results of the study revealed that intrinsic motivation to introduce Palembang culinary specialties in their hometown and the desire to expand their business in Medan were the main drivers. Marketing strategies through social media proved effective, but the lack of product innovation and limited social support at the beginning of the establishment were identified as significant challenges affecting business development. This study contributes to the understanding of the dynamics of micro entrepreneurship in the culinary context and highlights the importance of innovation and social support for business sustainability.

This study aims to describe the success strategy of the Dodol Deli business, an MSME that has existed since 1988 in Pasar Bengkel, Serdang Bedagai Regency. This business is an example of traditional business resilience in the face of various economic challenges, ranging from the 1998 monetary crisis, road infrastructure development, to the COVID-19 pandemic. This research uses a descriptive qualitative method with a case study approach, through direct interviews with business owners. The results show that the success of Dodol Deli is influenced by strong entrepreneurial character, product innovation, efficient production management, and adaptive marketing strategies, including the utilization of social media. In addition, the decision not to use preservatives and not to rely on modern retail systems is an added value in maintaining product authenticity and customer loyalty. Dodol Deli also demonstrates healthy self-financing practices and receives support through non-cash assistance from the government. These findings reinforce the importance of a combination of local values, business independence, and technological adaptation as keys to MSME sustainability.

This proposal discusses a business plan for handcrafted products made from clay, focusing on cup holders and ashtrays with unique and eco-friendly designs. Clay is chosen as the main material due to its high flexibility, aesthetic value, and broad market potential. The purpose of this business is to create decorative yet functional products that are customizable and appealing to various groups, particularly art lovers and handmade product enthusiasts. The methods used include market analysis through questionnaires, digital and offline marketing strategies, and a Business to Customer (B2C) approach. Survey results indicate strong consumer interest in clay tray products, driven by affordable pricing, attractive designs, and eco-friendly qualities. Promotional strategies include social media, online marketplaces, participation in exhibitions, and collaborations with influencers. This proposal also includes a financial analysis to determine the break-even point (BEP) and assess the business's profit potential. With proper management, this clay craft business is considered to have promising prospects and the potential to grow into a sustainable enterprise..  

Penelitian ini bertujuan untuk menganalisis kontribusi industri kerajinan tangan (handcraft) terhadap pembangunan ekonomi di Daerah Istimewa Yogyakarta. Industri kerajinan tangan merupakan salah satu sektor ekonomi kreatif yang tumbuh pesat dan mencerminkan kekayaan budaya lokal. Melalui metode penelitian kepustakaan (library research), data sekunder dianalisis untuk mengevaluasi pengaruh jumlah usaha dan pendapatan dari sektor handcraft terhadap indikator ekonomi daerah, seperti penyerapan tenaga kerja, peningkatan pendapatan rumah tangga, serta kontribusinya terhadap pariwisata dan ekspor. Hasil penelitian menunjukkan bahwa industri ini memiliki peran strategis dalam memperkuat struktur ekonomi lokal dan mendorong pertumbuhan inklusif. Namun demikian, tantangan seperti terbatasnya akses pasar, kurangnya inovasi produk, dan rendahnya regenerasi pelaku usaha perlu mendapat perhatian serius. Penelitian ini merekomendasikan kebijakan pendukung berupa pelatihan, akses pembiayaan, promosi digital, dan pelestarian budaya sebagai langkah untuk meningkatkan keberlanjutan sektor kerajinan tangan dalam pembangunan ekonomi Yogyakarta.

Community service activities involving academic teams can make a significant contribution to the development and progress of society, as well as enhance the competitiveness and economic opportunities of the community as a whole, particularly in financial management, in Kassi Village, Rumbia District, Jeneponto Regency. In addition, community service can also serve as a forum for applying the knowledge possessed by lecturers and can be applied directly to the community, providing real benefits. The purpose of this service is to develop the knowledge and skills of partners in terms of utilizing the results of BEP analysis for their business. The partners in this service are MSME players in Kassi Village, Rumbia District, Jeneponto Regency. Kassi is a village in Rumbia District, Jeneponto Regency, South Sulawesi Province, Indonesia. Kassi Village, also known as Butta Panggallarrang, has developed into a tourist spot that includes religious culture, food, and art. This service activity uses lecturer, Focus Group Discussion (FGD), training, and monitoring and evaluation methods. The technique for implementing this activity includes the preparation stage, implementation stage, and evaluation and monitoring.

Productivity refers to the efficiency with which goods and services are produced, measured using the ratio of outputs produced to inputs in the production process. Micro business actors are individuals or groups that run businesses using a small scale, with limited capital and turnover. This research is located in Karyamulya Village, Kesambi District, Cirebon City regarding micro business actors. This research method uses descriptive quantitative and data collection with a questionnaire, and uses a sample technique, namely census sampling (saturated sample) of 34 samples. In this study, using the SPSS (Statistical Package for the Social Sciences) version 30.00 application to analyze data from respondents. The results of the discussion in this study are 26.23% of the variables of this study, while 73.77% of other variables must be studied. So this study stated that there is a correlation between income and productivity variables in micro business actors.

Competition law is an important instrument in maintaining healthy and fair market dynamics, especially in the era of globalization marked by increasingly competitive economic growth. This article discusses how business competition takes place at the regional level, with particular attention to the obstacles faced by small entrepreneurs in facing the dominance of established companies. The competition that emerges is not only limited to price issues, but also involves difficulties in accessing capital, distribution networks, technology, and unfavorable regulations. Existing companies generally have strong structural strengths and networks, which create major barriers for new entrants. In addition, there are signs of unfair competitive practices that can threaten the survival of small businesses. However, advances in technology and digitalization are opening up new avenues for small entrepreneurs to enter the market and establish direct relationships with customers. This article aims to identify various forms of business competition at the local level, analyze the opportunities and challenges that exist, and develop strategies that encourage the creation of a healthy and inclusive competitive environment for the sustainability of local economic growth.

This study aims to reveal Financial Behavior and Financial Attitude influence the development of micro, small and medium enterprises in Jambi City. This thesis uses a quantitative approach using multiple regression statistical analysis methods partially and simultaneously with a sample of 60 MSMEs. The results of the study indicate that Financial Behavior has a significant influence on the development of MSMEs in Jambi City. Financial attitude has a significant influence on the development of MSMEs in Jambi City. Financial Behavior and Financial Attitude together or simultaneously have a significant influence on the development of MSMEs in Jambi City. In business development, good knowledge is needed to help MSMEs to be innovative and produce new ideas to develop their businesses and knowledge management can help companies to develop a healthy and positive work culture.  

Usaha Mikro, Kecil, dan Menengah (UMKM) memegang peranan strategis dalam perekonomian Indonesia, dengan kontribusi signifikan terhadap Produk Domestik Bruto (PDB) dan penyerapan tenaga kerja. Namun, UMKM menghadapi berbagai tantangan, seperti keterbatasan akses permodalan, rendahnya kualitas sumber daya manusia, kurangnya pemanfaatan teknologi, serta kendala dalam pemasaran produk. Penelitian ini bertujuan untuk mengidentifikasi permasalahan utama yang dihadapi UMKM, mengevaluasi efektivitas program pemberdayaan yang telah dilaksanakan oleh pemerintah dan sektor swasta, serta merumuskan strategi pengembangan yang aplikatif dan berkelanjutan. Metodologi yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara mendalam, dan studi dokumentasi. Analisis data dilakukan menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa program pemberdayaan yang mencakup pelatihan, pendampingan, serta fasilitasi akses pasar dan teknologi dapat meningkatkan kapasitas dan daya saing UMKM secara signifikan. Selain itu, peningkatan proses pembelajaran dalam UMKM sangat penting untuk mendorong inovasi produk dan perbaikan kinerja usaha. Penelitian ini menyimpulkan bahwa strategi pengembangan UMKM harus terintegrasi dengan pemberdayaan sumber daya manusia, peningkatan akses permodalan, dan pemanfaatan teknologi digital. Dukungan kebijakan yang memudahkan akses pembiayaan dan regulasi yang ramah terhadap UMKM juga menjadi faktor penentu keberhasilan pengembangan sektor ini. Diharapkan, hasil penelitian ini dapat menjadi acuan dalam perumusan kebijakan dan program pemberdayaan UMKM yang lebih efektif, sehingga UMKM dapat tumbuh dan berkontribusi lebih optimal terhadap perekonomian nasional.

Micro, Small and Medium Enterprises (MSMEs) are the drivers of the Indonesian economy that have great potential to improve the economy and community welfare. The development of MSMEs, which has so far taken the form of training, technical guidance and entrepreneurship workshops attended by ASIPA members and general MSMEs in the ASIPA Community of South Tangerang City, has had a positive effect on several actors, although not all of them have been able to implement what has been given during the training. This research aims to discuss how the Micro, Small and Medium Enterprises (MSME) Development Policy is implemented in the ASIPA South Tangerang Community, using a qualitative approach with descriptive methods. This research analysis uses the theory put forward by Edward III (1980) with four indicators, namely: (1) Communication, (2) Resources, (3) Disposition, (4) Bureaucratic Structure. The data analyzed is the result of interviews, observations and documentation in the ASIPA South Tangerang Community. The results of research on the Implementation of Micro, Small and Medium Enterprises (MSME) Development Policy in the South Tangerang ASIPA Community from four indicators are that (1) Lack of understanding in promotion to improve the business of MSME actors (2) In providing services, guidance and security for MSME actors in terms of quality, there are still administrators and members who lack competence. Apart from that, in terms of quantity, the number of administrators and members is still minimal to carry out improvement activities in innovation (3) There is still a lack of facilities and training activities as well as proposals for security equipment and others, not all of which can be fulfilled because limited budget resources (4) The administrators and members have carried out their duties in accordance with the SOP that has been regulated, however the performance of the administrators and members has not been optimal because there are still administrators and members who carry out concurrent work in other fields.    

Penelitian ini membahas tentang hadis nabi sebagai landasan pendidikan kewirausahaan Islam, hal ini dilakukan untuk mengetahui hadis-hadis nabi Muhammad Shallallahu ‘alaihi wasallam yang memberikan landasan yang kuat dalam membentuk karakter wirausahawan muslim yang berakhlak. model metode penelitian ini ialah penelitian kepustakaan. Kajian yang digunakan ialah metode kualitatif. Studi ini mengungkapkan habwa proses menjadikan hadis sebagai rujukan, pendidikan kewirausahaan tidak hanya akan mencetak pelaku usaha yang sukses secara ekonomi, tetapi juga berkontribusi pada pembangunan masyarakat yang beretika dan berkewajiban secara sosial. Penelitian ini menyarankan pentingnya integrasi hadis dalam kurikulum kewirausahaan di lembaga pendidikan Islam sebagai upaya membentuk wirausahawan Muslim yang berakhlak dan berdaya saing.

This research focuses on the involvement of community organizations (CSOs) in business activities in Makassar City, emphasizing the dynamics of power relations that develop outside the formal framework of the state. In daily practice, CSOs frequently conduct inspections, symbolic enforcement, and even intimidation against business actors despite lacking official government mandates, resulting in a shift in oversight functions to the informal realm. The aim of this research is to understand how CSOs can gain social legitimacy and exercise pseudo-authoritative authority in the public sphere. To address this, the research methods used include in-depth interviews with 18 informants and analysis of 21 relevant documents. The analysis shows that CSOs' authority is formed through informal socio-political networks that rely on three main factors: community support, closeness to security forces, and local media coverage that strengthens their symbolic legitimacy. This then results in pseudo-authority, a form of de facto authority that is accepted in certain social contexts even though it is not legally recognized. Further findings indicate resistance from business actors and community leaders who question the legality and economic impact of mass organization interventions, which are considered to have the potential to hamper the business climate and create uncertainty. However, the weak response from local governments actually emphasizes the gap in formal oversight mechanisms, opening up space for mass organizations to fill this role. This condition indicates that the authorizing environment is not institutional as it should be, but rather social, contested, and dependent on the dynamics of power relations at the local level. Thus, this study provides a picture of how the pseudo-authority practices of mass organizations are formed, accepted, and questioned in the context of urban social and economic governance.

This study aims to analyze the factors influencing consumer purchasing decisions for artificial flower products, marketing strategies used, and challenges in production and distribution. A descriptive qualitative approach was applied through a case study on the Fake Flower Plastic business. Data were collected via interviews, observations, documentation, and questionnaires. The results indicate that product quality, aesthetics, pricing, and social media influence significantly affect consumer decisions. Digital marketing via social media and influencer collaboration proved effective in reaching target consumers. Production challenges include raw material efficiency and sustainability, while distribution is hindered by logistics and packaging issues. The study recommends improving product quality, design innovation, and strengthening marketing and distribution strategies to support sustainable business growth.

The purpose of Community Service (PKM) is to improve the understanding and ability of business owners and crew members (ABK) in conducting simple and applicable financial analysis. This activity will be carried out in Laha Village, Ambon City, in May 2025 with the main target of the Arumbae ship fishing business actors and their crews. This PKM is carried out in three main stages, namely: the preparation stage, the implementation stage, and the monitoring and evaluation stage. In the preparation stage, an initial approach is made to ship owners and crew members to establish communication and identify specific needs related to understanding and skills in financial analysis. The implementation phase includes training activities that are designed in a participatory and applicable manner, using Microsoft Excel software as the main tool in calculating and analyzing the feasibility of the business. The training material includes business feasibility analysis techniques, cash management, simple financial recording, and profit and loss projections. The benefits felt by the participants were very significant. Business owners now have a better understanding of the importance of financial management, and can prepare a business feasibility analysis independently. They also show an improvement in the ability to prepare simple financial statements, as well as being motivated to develop fishing ventures to a larger and more sustainable scale. Monitoring shows a noticeable increase in understanding and skills after training. This activity also has a positive impact on building an orderly and disciplined financial recording culture, which has not previously been a habit among fishermen. In the future, it is hoped that this training can be replicated to other fishermen groups in the coastal area of Maluku to expand the impact. The conclusion of this activity shows that an educational and practical approach is able to encourage the increase of fishermen's capacity in the financial aspect of business. This activity also opens up opportunities for the development of fishing businesses professionally and oriented towards the sustainability of the local economy.

In an era of increasingly intense business competition, the ability of Micro, Small, and Medium Enterprises (MSMEs) to maintain and expand their market presence has become crucial. One of the key factors in ensuring business sustainability is the application of business ethics. Business ethics play a significant role in shaping a company's reputation and long-term success. However, ethical challenges in conducting business through social media remain an issue, such as the mismatch between the promoted product and the actual product. This study highlights the importance of applying ethical business principles, such as honesty and transparency, in MSME promotional activities on Facebook to foster consumer trust and ensure business continuity. The research was conducted on two MSMEs in Maumere Hanara Shop and Cicy Lyudia Rahmatun Shop which utilize Facebook as a platform for communication and marketing. The findings reveal that the ethical use of Computer-Mediated Communication (CMC) technology can serve as an effective strategy for strengthening business relationships and building a positive brand image in the eyes of consumers.

UMKM merupakan kegiatan usaha yang mampu memperluas dan memberikan peluang bagi masyarakat untuk pemerataan dan peningkatan pendapatan, mendorong pertumbuhan ekonomi, yang berperan dalam mewujudkan stabilatas nasional. Peran serta pemerintah daerah melalui Dinas Koperasi, Usaha Kecil, Menengah dan Perdagangan (DKUKMP) Kota Bontang dalam pemberdayaan diharapkan dapat memperluas lapangan kerja, meningkatkan pendapatan masyarakat serta bisa lebih banyak menyerap tenaga kerja. UMKM diharapkan semakin berperan dalam menekan angka pengangguran. Tujuan penelitian ini untuk mengetahui implementasi pemberdayaan UMKM dalam rangka peningkatan perekonomian di Kota Bontang. Peneliti menggunakan metode pendekatan kualitatif deskriptif. Hasil penelitian menunjukkan bahwa pemerintah Kota Bontang melalui DKUKMP telah memberikan dukungan dalam program pemberdayaan UMKM dan terjadi peningkatan dari tahun 2019 sampai dengan tahun 2023.

As a major contributor to GDP and job creation, Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. The purpose of this study is to evaluate the extent to which MSME business actors are able to support tax compliance while maintaining their business continuity through the implementation of the Income Tax (PPh) Article 23 policy. in the form of services, rent, profits, interest, and royalties are subject to PPh Article 23 tax. The implementation of the Income Tax Article 23 policy using taxation theory, public policy theory, tax law theory, and public management theory, this study uses a descriptive analysis methodology. The impact of the implementation of this tax on the financial and administrative aspects of MSMEs is examined, as well as the efficiency of the tax deduction system in increasing tax compliance. The results of the study, the application of a final rate of 0.5% based on PP No. 23 of 2018 and the supporting deduction / collection method in the PPh Article 23 policy, help ease the tax burden for MSMEs. The source deduction scheme has succeeded in increasing state revenues and ensuring tax compliance. There are still issues regarding the effectiveness of this policy, especially related to administrative compliance, such as processing certification, which is required to obtain a lower final rate. The main obstacles are literacy among MSMEs, lack of knowledge about the tax administration process, and the possibility of double taxation for MSMEs that do not have certificates are the main challenges noted. have not utilized the available incentives optimally due to lack of awareness and familiarity with the policy. This study concludes that in order to increase the effectiveness of the Income Tax Article 23 policy for MSMEs, significant efforts need to be made, such as tax education, simplification of administration, and strengthening supervision. The suggestion that can be given is that this policy can provide the greatest benefits for the growth and sustainability of MSME businesses which are the foundation of the national economy.  

Penelitian ini bertujuan untuk mengevaluasi peran sumber daya dalam proses pengambilan keputusan ekonomi manajerial, khususnya pada sektor Usaha Mikro, Kecil, dan Menengah (UMKM). Dalam menghadapi dinamika pasar dan keterbatasan sumber daya, UMKM dituntut untuk melakukan evaluasi yang tepat agar keputusan manajerial yang diambil dapat meningkatkan efisiensi dan keberlanjutan usaha. Studi ini menggunakan pendekatan kualitatif dengan teknik studi pustaka dan wawancara mendalam terhadap pelaku UMKM untuk menganalisis bagaimana sumber daya baik finansial, manusia, maupun material dimanfaatkan dalam proses pengambilan keputusan strategis. Hasil penelitian menunjukkan bahwa pemahaman dan evaluasi sumber daya yang akurat berkontribusi signifikan terhadap kualitas keputusan ekonomi manajerial, serta mampu meningkatkan daya saing UMKM di tengah persaingan yang semakin ketat.

Cooperatives play a crucial role as business entities in enhancing the people's economy in Indonesia. Rooted in the principles of kinship and mutual cooperation, cooperatives aim to improve the welfare of their members and society at large, rather than merely pursuing profit. This study employs a descriptive analysis method to examine the role of cooperatives as a pillar of the people's economy, focusing on their contributions to microeconomic empowerment, job creation, and strengthening community purchasing power. The findings indicate that cooperatives significantly contribute to local economic growth, particularly through synergy with MSMEs (Micro, Small, and Medium Enterprises), as well as by providing members with access to capital and training. However, challenges such as weak management, low financial literacy, and inadequate technological adaptation still hinder the optimization of cooperatives' roles. On the other hand, sharia cooperatives also emphasize social functions based on principles of justice and social responsibility. To enhance the contribution of cooperatives, institutional strengthening, professional management, and regulatory support from the government are required. Thus, cooperatives remain relevant as instruments for inclusive and sustainable economic development in Indonesia.