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Financial innovation plays a crucial role in increasing people's access to economic services, especially in the ever-evolving digital era. Through various forms of innovation such as digital financial services, fintech, mobile banking, and electronic payment systems, people, including those in remote areas—have made it easier to reach banking, investment, and financing services. These innovations help overcome various conventional barriers, such as limited physical infrastructure, high transaction costs, and the unaffordability of formal financial services. In addition, the presence of financial technology also expands financial inclusion by providing products and services that are more flexible, cheap, and easily accessible through mobile devices. This not only encourages local economic growth, but also empowers micro, small, and medium enterprises (MSMEs) to develop their businesses. However, challenges remain, such as the need for financial literacy, consumer data protection, and adequate regulatory oversight. Therefore, synergy between the government, financial institutions, technology providers, and the community is important to ensure that financial innovation can be utilized optimally and sustainably in promoting inclusive economic prosperity. Financial innovation is not just a technological advancement, but a strategic solution towards economic justice.

The development of social media has encouraged the growth of local fashion brand businesses, including Aerostreet. This shoe brand has succeeded in utilizing TikTok as its main marketing strategy, outperforming other platforms. This research analyzes the strategy of increasing Aerostreet consumer buying interest through advertising on TikTok using digital observation methods, content analysis and secondary data. The research results show that strategies such as In-Feed Ads, Branded Hashtag Challenge, collaboration with influencers, and the use of For You Page (FYP) are effective in increasing brand awareness, engagement, and consumer trust. Creative content and storytelling also play a role in increasing sales conversions. These findings prove that digital marketing on TikTok can help local brands expand their market and increase their competitiveness. For further effectiveness, Aerostreet is advised to continue to innovate in content creation and expand collaboration with appropriate influencers and Key Opinion Leaders (KOL).

This qualitative literature review examines the relationship between accounting for intangible assets, mismatching issues, and the declining informativeness of earnings. The findings reveal that traditional accounting frameworks inadequately address the growing significance of intangible assets, resulting in mismatching between revenues and expenses. Conservative accounting practices further exacerbate this issue by deferring the recognition of intangible-related expenditures, reducing the relevance of earnings as a decision-making tool. The review synthesizes insights from recent studies, highlighting the need for accounting reforms, such as the capitalization of certain intangible investments, to improve financial reporting accuracy. Furthermore, alternative metrics like adjusted earnings and advanced valuation models are discussed as potential solutions for mitigating mismatching effects. This study underscores the importance of evolving accounting standards to better reflect the economic realities of intangible asset-driven businesses.

The strengthening of the digital ecosystem has changed the way people make purchasing decisions. This study aims to analyze consumer purchasing decisions in live shopping on the TikTok platform for fashion products. The study was conducted using a descriptive qualitative approach. The research data was sourced from digital searches and observations. The results of the study indicate that consumer purchasing decisions in live shopping on TikTok are influenced by several key factors, namely seller credibility, promotional systems, interactivity, transaction ease, and social influence. These factors interact with one another and shape a satisfying shopping experience for consumers, thereby encouraging them to make purchases. By understanding these factors, businesses can design more effective marketing strategies to maximize sales through the TikTok platform.

The Sewu Sambang Tourism Area is located in Banyuwangi Regency, East Java Province. This area has a unique culture and natural beauty that is very interesting to visit. Therefore, the design of this tourist area was carried out using a sustainable design approach. The design was carried out by considering aspects of ecological, social and economic sustainability. Ecological aspects are taken into account by selecting environmentally friendly building materials, good waste management and the use of renewable energy. Social aspects are taken into account by involving local communities in managing tourist areas and paying attention to local wisdom in design. The economic aspect is considered by building small and medium businesses that support tourist areas, so that they can increase the income of the surrounding community. The design of this tourist area involves sustainable land use, so that it does not damage the surrounding environment. The land used to build tourist attractions such as buildings, parks and parking lots is also adapted to the surrounding environmental conditions, so that it does not disturb the life of local flora and fauna. Apart from that, the use of renewable energy such as solar panels is also carried out to meet electricity needs in tourist areas. The design of this tourist area also pays attention to local wisdom by using building materials and furniture produced by local craftsmen. Apart from that, local wisdom is also demonstrated through art and cultural exhibitions, as well as the use of regional specialties. By designing a sustainable Sewu Sambang tourist area, it is hoped that it can improve the quality of life of the surrounding community, increase community income, and preserve local culture and environment.

The rapid pace of urbanization has intensified competition among businesses, prompting the adoption of innovative strategies to enhance sales performance and customer engagement. PT Inspirasi Bisnis Nusantara, under the HAUS! brand, introduced “Huling,” a hyperlocal distribution service utilizing electric bikes (e-bikes) equipped with integrated storage boxes to improve delivery efficiency and environmental sustainability. This study aims to evaluate customer acceptance of the Huling service by applying the Technology Acceptance Model (TAM). The model incorporates five core variables: Perceived Ease of Use (PEOU), Perceived Usefulness (PU), Attitude Towards Usage (ATU), Behavioral Intention (BI), and Actual Usage (AU). A quantitative research approach was employed, collecting data from 258 respondents through structured questionnaires. The data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method to assess the relationships among the TAM variables. The findings reveal that PEOU has a significant positive effect on both PU and ATU, indicating that ease of use not only improves perceptions of usefulness but also fosters favorable attitudes toward adoption. PU significantly influences ATU and BI, suggesting that perceived benefits drive both positive attitudes and intentions to use the service. Furthermore, BI has a direct and significant effect on AU, confirming that stronger behavioral intentions translate into actual utilization. The analysis highlights the strongest impact along the pathway PEOU → ATU → BI → AU, underscoring the critical role of user-friendly design and positive attitudes in driving customer adoption. This research contributes to the literature by demonstrating the applicability of TAM in the hyperlocal distribution sector, offering practical implications for service providers seeking to enhance user acceptance through improved usability and perceived value. The findings suggest that optimizing ease of use and communicating tangible benefits can significantly increase customer engagement and sustained usage of innovative delivery services.

Culinary innovation is one of the key elements in the development of the food industry in Indonesia. One form of innovation that has emerged is the fusion of Western and Nusantara cuisine, which not only offers a new taste experience but also creates a unique culinary identity. This study focuses on Jurnal Risa Coffee, a café that innovates by combining Western and Nusantara dishes, to explore its impact on consumers' culinary experiences in Jakarta. This research employs a qualitative approach, utilizing interviews and observations as data collection techniques. The results indicate that the innovation implemented by Jurnal Risa Coffee has successfully attracted consumer attention through its menu that blends two culinary cultures, as well as leveraging social media technology to enhance its appeal. This study contributes to the understanding of how culinary innovation can affect customer satisfaction and the competitiveness of culinary businesses in large cities.

This community service activity aims to increase the financial independence of the Women Farmers Group (KWT) in Sudiang, Makassar, through a networking approach and strengthening financial literacy capacity. The main problems faced by the local KWT are the still low understanding of group financial management, limited access to financial information, and dependence on external assistance. Through socialization, training, and interactive discussions, participants were provided with an understanding of the basic concepts of financial independence, simple financial record keeping, collective fund management, and the importance of institutional networks as a sustainability strategy. The results of the activity showed an increase in members' understanding of the importance of financial literacy and the ability to design an internal financial system independently. In addition, strengthening networks with local stakeholders was also started as a first step towards finding a KWT business. The activity concluded with a question and answer session and the presentation of certificates to participants as a form of appreciation and ongoing motivation. Going forward, further mentoring is needed so that the empowerment process can continue to develop consistently. As a follow-up to this activity, a sustainable mentoring strategy is needed so that the understanding and skills that have been acquired do not just stop at the level of knowledge, but can be implemented in real life in the KWT's daily activities. This mentoring can include monitoring the group's financial records, facilitating access to microfinance institutions, and training in building partnerships with external parties such as government, academics, and the private sector. With structured mentoring, KWT is expected to be able to build a transparent and accountable financial management system and support the growth of sustainable, productive businesses. This aligns with efforts to strengthen women's independence in the agricultural sector while contributing to the welfare of families and the wider community.

Competition among product brands is crucial since a strong brand would discourage customers from considering making a purchase. Consumer perception of a brand is shaped by their thoughts and emotions upon hearing or seeing its name. The process of identification will enable the brand to stand out from the competition and serve as the primary factor when consumers are making judgments about what to buy. Businesses must determine which aspects of brand equity affect consumers' confidence while making purchases.This study employed a quantitative descriptive research design. The purpose of this study was to ascertain the independent variable's value, whether it be one or multiple variables, without doing comparisons or drawing connections between them. Quantitative descriptive research uses data in the form of numerical results from measurements to characterize variables as they actually exist. One of the things that might persuade people to buy instant noodle products is brand recognition. The majority of consumers who claim that they opt to purchase instant noodles due to their well-known brand demonstrate this beneficial impact. Customers think that their assessment of a product's quality will assist them decide which one to purchase.  

This community service activity (PKM) aims to improve operational efficiency and service quality at Santosa Catering through the implementation of a web-based catering ordering system. Santosa Catering, as a micro business, faces obstacles in managing orders that are still done manually, which causes inaccurate stock information, delays in delivery, and limited customer access to menus and prices. Through a Diffusion of Science and Technology and Knowledge Transfer approach, a web-based ordering system was developed and implemented to support business operations. The system allows customers to access real-time menu information, place online orders, and choose preferred payment methods, while the owner and staff were given intensive training to effectively operate the system. The evaluation results showed significant improvements in all aspects of assessment, including understanding of system features, operational skills, time efficiency, and customer satisfaction, as shown in the comparison chart of pretest and posttest results. The system not only optimizes operational processes but also increases customer satisfaction, strengthens business competitiveness, and has the potential to become a model for other micro businesses in utilizing digital technology. Thus, this PKM activity is expected to contribute to the sustainability of Santosa Catering's business in the digital era.

This research was conducted with the aim of describing the behavior and outlining the strategies implemented by Pertamini retail gasoline traders in maintaining their businesses after the establishment of a gas station in Umbulan Village. The use of methods in this research is descriptive qualitative research with data collection techniques through observation, in-depth interviews, and documentation. In this study, it was found that the behavior of Pertamini retail gasoline traders after the establishment of a gas station in Umbulan Village is more dominantly influenced by external factors from the surrounding environment or market conditions such as the gas station's operating hours, the shift of customers to the gas station, and the proximity to the gas station in Umbulan Village. Thus, the Pertamini retail gasoline traders demonstrate resilience by adapting to market changes and remaining focused on their main objectives, as reflected in their commitment to keep their business open every day despite having few customers. Traders also build close relationships with local customers and suppliers, which are not only based on economic transactions but also on social relations. Although there are disputes between the retail gasoline traders and the Umbulan Village gas station, the traders strive to maintain good relationships. Then, the traders maintain their relationship patterns through good communication and close social interactions, which highlight the importance of social norms in maintaining harmonious relationships. By implementing adaptation strategies, achieving goals, integration, and maintaining good relationship patterns, they strive to survive in the increasingly fierce competition.

This community service program was carried out with the primary objective of improving the institutional capacity of Village-Owned Enterprises (BUMDes) in Kedaton Village, Kedaton Peninjauan Raya District, Ogan Komering Ulu Regency. The focus of the activity was training and mentoring in the preparation of legally based Standard Operating Procedures (SOPs), in order to strengthen village business governance in a participatory and sustainable manner. The method used was a participatory approach, involving village officials and the local community in every stage of the activity, from identifying institutional problems, preparing SOP documents, to evaluation and follow-up. This activity was carried out through workshops, focus group discussions, and technical mentoring, so that participants not only received theoretical material but also actively participated in preparing and implementing SOPs relevant to the needs of the BUMDes. The results of the activity showed a significant increase in legal awareness among BUMDes managers and the village community. In addition, a new institution was formed in the form of a Village SOP Team that plays a driving role in the process of preparing and supervising the implementation of SOPs. Local leaders who have a concern for business governance and village community empowerment also emerged. The development of SOPs not only strengthens the administrative aspects of Village-Owned Enterprises (BUMDes) but also encourages social transformation. Communities become more involved in decision-making and develop a sense of ownership of village businesses. These findings indicate that integrating a legal approach into community empowerment practices can be an effective strategy for increasing accountability, transparency, and the future sustainability of village businesses.

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.  

In order to improve the development of Islamic businesses, business actors are advised to improve their understanding of sharia principles, develop innovative products that meet market needs, and implement ethical marketing strategies. The government needs to take supportive policies, such as issuing regulations that facilitate the development of Islamic businesses, providing education and training programs for business actors, and facilitating access to financing through financial institutions that offer Islamic products. For future research, it is recommended to conduct case studies on successful sharia business actors, analyze the impact of government policies on the growth of this industry, and conduct comparisons with other countries that have more advanced sharia industries to gain insights and best practices that can be applied.

Entrepreneurship plays a crucial role in driving economic growth, with individual entrepreneurial intentions serving as a key supporting factor. Despite this, student involvement in entrepreneurial endeavors remains relatively low. This research seeks to examine how emotional intelligence and self-leadership influence entrepreneurial intentions among students at the University of Lampung. Employing a quantitative method with a causal approach, the study gathered primary data through questionnaires distributed to 183 sixth-semester students across various faculties. The research instruments underwent validity, reliability, and normality testing, and the data were analyzed using multiple linear regression. The findings confirmed the proposed hypotheses. Based on these results, the study recommends that higher education institutions, particularly the University of Lampung, implement character development initiatives and foster a positive student mindset. It also suggests creating more opportunities for reflection and open dialogue, incorporating problem-based learning models, and providing training in persuasive communication and soft skills. Furthermore, it emphasizes the importance of enhancing entrepreneurship curricula with practical experiences such as business incubators and simulations, while also improving student access to entrepreneurial support systems, including funding, mentoring, and market networks. These measures aim to boost student confidence in launching businesses and to strengthen the campus entrepreneurial ecosystem.

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.

This study aims to examine the role of ecotourism in mangrove conservation and its appeal to tourists at Mangrove Beach Paluh Getah, Deli Serdang Regency. A qualitative approach was used, with data collected through direct observation and interviews with local communities and visitors. The findings indicate that ecotourism plays a significant role in rehabilitating mangrove ecosystems by engaging both residents and tourists in regular mangrove planting activities. Moreover, ecotourism positively impacts local livelihoods by promoting sustainable businesses such as tour guiding services and mangrove-based products. The natural beauty, biodiversity, and educational tourism programs serve as key attractions for visitors. Local communities actively manage the area through tourism awareness groups and cooperatives, enhancing both social and economic sustainability. However, challenges remain, including limited facilities and insufficient promotion. Therefore, sustainable development strategies involving collaboration between communities, the government, and the private sector are essential. Ecotourism at Paluh Getah Mangrove Beach holds great potential as a model for coastal area management that integrates conservation and community empowerment.  

"Digitalization Web for Mulyaharja Village, Bogor: A Community Empowerment Initiative" This project aims to develop a digital platform for Mulyaharja Village, Bogor, to enhance community empowerment and improve access to information and services. The web-based platform will provide a range of features, including news and announcements, community forums, and online services, to facilitate communication and collaboration among residents, village officials, and local businesses. By leveraging digital technology, this initiative seeks to promote transparency, accountability, and inclusivity in village governance, while also fostering economic growth and social development.

PT. Radysa Cosmetic is one of the businesses engaged in the distribution of beauty and cosmetic products such as Make Up, Body Care, and Skincare located in Medan City, Jl.Sisingamaraja, Medan Amplas District. However, it has a problem, namely the lack of access points in and out causing disruption to the efficiency of warehouse operational activities so that there is an increase in the number of customers and couriers who come directly to Radysa Cosmetic to make purchases because there is a spike in orders for goods or purchases at the beginning and twin dates every month. The research method used is qualitative in the form of descriptive, where data is collected through direct observation and research as well as interviews with the warehouse head. The results of this study indicate that by implementing the utilization or addition of access points in and out of the warehouse area, it can realize the optimization of the warehouse layout to increase the efficiency of operational activities in the Radysa Cosmetic warehouse.

 Coastal communities in Tanjungpinang have enormous local potential, such as marine products, crafts, and tourism. However, this potential has not been optimally utilized due to limited access to information, skills, and policy support. This study aims to examine the empowerment of coastal communities in Tanjungpinang City, Riau Islands Province, through the utilization of local potential to improve shared welfare. The approach used is qualitative with descriptive analysis methods, through literature reviews from various relevant sources. The results of the study show that empowerment strategies carried out through skills training, strengthening local institutions, and developing potential-based businesses such as fisheries, crafts, and community-based tourism, have succeeded in increasing community participation, household income, and opening up new job opportunities. The success of empowerment is greatly influenced by active community involvement, cross-sector support, and approaches that adapt to local conditions. However, challenges such as limited access to capital, infrastructure, and inequality in access to training are still obstacles. This study recommends the need for a more inclusive, sustainable, and social justice-based empowerment strategy so that the benefits are felt evenly by all levels of coastal communities.