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The principle of comparative advantage explains that every country or society, like individuals, can gain benefits from their trade activities by exporting goods or services in which they have a major comparative advantage and importing goods or services in which they do not. Based on the law of comparative advantage, even though a country may be less efficient (having an absolute disadvantage) compared to other countries in the production process, the structure of industrial performance can be seen through the analysis of industrial sector behavior analyzed through various strategies such as Price, Product, and promotion. The theory of comparative advantage related to the exchange of goods is relevant as long as the traded goods are still useful. In other words, Performance is defined as the result of activities influenced by the structure and behavior within the industrial sector, where these results are often measured by the size of a company's market share or profitability in an industry. In more detail, performance can also be reflected in the form of efficiency, development (including market expansion), job creation, employee welfare, and a sense of group pride.

Advances in digital technology have led to significant transformations in management accounting practices, particularly with the use of cloud accounting, big data analytics, artificial intelligence (AI), and digital-based management accounting information systems. These changes have resulted in a shift in the function of management accounting from merely a documentation tool to a strategic decision support system that provides information quickly, accurately, and in real time. This study aims to analyze the implementation of management accounting in the digital business era, identify the obstacles faced by organizations in the digitization process, and explain the opportunities that can be utilized to improve the efficiency of financial management systems. The research method applies a qualitative approach by conducting a literature study that reviews a number of journals, books, and scientific documents related to the topic. The research findings indicate that digitization has a positive impact on operational efficiency, clarity of information, and the quality of managerial decision-making. However, organizations still encounter various challenges, such as low human resource technological capabilities, complexity in system integration, and increased threats to data security. This study concludes that the implementation of digital management accounting is a strategic necessity for companies in the modern business era, requiring technological readiness, increased human resource capacity, and internal policies that support a complete digital transformation process.  

The production sector at both the district and city levels is crucial for fostering structural change and boosting economic growth in specific areas. Still, many regions struggle with issues such as linking supply chains, readiness for technology, quality of labor, and efficient policies. This research intends to examine the strategies of the manufacturing sector at the district and city levels to enhance regional competitiveness and promote sustainable economic growth. The study utilizes a descriptive qualitative method based on a review of literature from academic journals, policy papers, and official statistics related to manufacturing progress. Results reveal that several important factors strongly affect regional manufacturing growth. These include the connection of local supply chains, industry strategies focused on the market, the implementation of digital and smart manufacturing methods, innovation encouraged by educational institutions and organizations, and the influence of local governments in developing an effective industrial policy atmosphere. Furthermore, creating designated industrial areas and managing operations efficiently significantly helps attract investments and boost the manufacturing output of regions. The research concludes that a cohesive and tailored manufacturing strategy for each region is vital for improving local productivity, generating jobs, and enhancing economic stability at both district and city scales.

This study aims to examine the influence of investment, labor, and unemployment rates on economic growth in Aceh Province. Economic growth is one of the main indicators in assessing the success of a region's development, so it is important to understand the factors that can influence it. The data used in this study are secondary data in the form of annual data for the period 2009–2023 obtained from the Central Statistics Agency (BPS) of Aceh Province and several related institutions. Data analysis was conducted using the multiple linear regression method with a time series approach. The results of the analysis show that the investment variable has a positive and significant influence on economic growth in Aceh Province, indicating that increased investment can encourage increased regional economic output. The labor variable also has a positive influence on economic growth, although its significance is lower compared to investment. Meanwhile, the unemployment variable has a negative and significant influence on economic growth, which means that increasing unemployment rates can suppress the rate of economic growth in Aceh Province.

The development of small and medium enterprises (SMEs) and household industries is often regarded as the economic foundation of a region. However, much of the existing research in Indonesia remains focused on quantitative descriptive analysis, while providing limited attention to spatial dynamics and interregional disparities. This study aims to critically evaluate the spatial distribution patterns of SMEs and household industries at the regency and city levels, with particular emphasis on clustering tendencies, unequal distribution, and their relationships with regional characteristics. A spatial analysis approach is employed to identify spatial autocorrelation and industrial clustering patterns, which is complemented by a structural analysis of infrastructure availability, market accessibility, and regional institutional capacity. The findings indicate that the distribution of SMEs and household industries is not geographically random, but rather forms clusters that are predominantly concentrated in areas with higher levels of accessibility and economic activity. This condition reflects spatial inequality that may exacerbate development disparities between regencies and cities. Furthermore, the results reveal that uniform industrial development policies are insufficient to accommodate the diverse spatial characteristics across regions. Therefore, this study underscores the importance of formulating spatially informed and context-sensitive policies for the development of SMEs and household industries in order to promote more balanced and sustainable regional industrial development.

This study aims to analyze the effect of the unemployment rate on economic growth in Riau Islands Province in 2024 using a descriptive–quantitative approach based on official data published by Statistics Indonesia (BPS). The analysis was conducted through year-on-year and quarter-to-quarter measurements of Gross Regional Domestic Product (GRDP), as well as the dynamics of the Open Unemployment Rate (OUR) throughout the year. The findings show that the average economic growth of the province in 2024 reached 5.02 percent, while the unemployment rate decreased from 6.94 percent in February to 6.39 percent in August. Pearson correlation analysis resulted in r = –0.98 (p < 0.05), indicating a very strong negative relationship between unemployment and GRDP growth. Meanwhile, the simple linear regression model produced the equation Ŷ = 5.45 – 0.22X with an R² of 0.96, implying that 96 percent of the variation in economic growth can be explained by changes in the unemployment rate. These findings are consistent with Okun’s Law, suggesting that increased industrial and trade activities in the province contribute to reducing unemployment. The study concludes that strengthening sectoral job creation, improving labor productivity, and enhancing labor market monitoring are crucial to support inclusive and sustainable economic growth in the Riau Islands Province.

This study aims to analyze the comparison of small business development strategies in improving the income of traders in traditional markets around Medan City. The research employed a qualitative descriptive approach using interviews, observations, and documentation involving three traders of fruit, vegetables, and tomatoes. The results show that each trader applies different strategies depending on the characteristics of their commodities and business capacity. Fruit and tomato traders tend to implement quality sorting, price adjustments, and trust-building through honest customer service. Meanwhile, the vegetable trader relies more on traditional approaches such as giving bonuses to customers. Market facilities significantly influence the effectiveness of business strategies, where traders with proper stalls are better able to maintain income stability compared to those using temporary tents in muddy and uncomfortable areas. Seasonal factors also strongly affect income fluctuation as they determine the quality and supply of commodities. This study concludes that small business development strategies in traditional markets are shaped not only by traders’ managerial abilities but also by market infrastructure conditions and external environmental factors. It is recommended that market managers improve market facilities to support the sustainability of small traders’ businesses.

Corporate value plays a crucial role in evaluating the success and sustainability of a business entity, influenced by various internal factors such as special connections, transfer pricing practices, and the effective tax rate (ETR). This study aims to examine the impact of these variables on the value of companies in the property and real estate sector on the Indonesia Stock Exchange, and to examine the role of corporate social responsibility (CSR) as a moderating variable. The study's findings reveal that special relationships and less transparent transfer pricing practices generally decrease company value, while efficiency in ETR can increase it. CSR acts as a moderating factor, strengthening the positive relationship between internal variables and company value while reducing the negative risks of unethical practices. This study recommends the implementation of more solid governance and transparency in business activities to increase competitiveness and company value in the Indonesian property and real estate industry.

The rapid development of digitalization and innovation has become a key driver in improving business processes and the competitiveness of organizations worldwide. This study is the first comprehensive bibliometric analysis examining the relationship between digitalization and innovation in business processes, to map the intellectual structure of this field, track the development of its themes, and identify remaining research gaps. This analysis, which utilizes data from Scopus processed using VOSviewer and Biblioshiny software, covers publications from 2010 to 2024 and employs co-occurrence, co-authorship, and thematic evolution techniques. The results show a rapid growth in publications since 2016, peaking at over 110 publications in 2024. Eight key thematic clusters stand out: Industry 4.0, artificial intelligence, robotic process automation, blockchain, drivers, and agile business process management. Despite the field's maturity, it still suffers from high fragmentation, strong geographic concentration, and a reliance on cross-sectoral research designs. As a result, longitudinal insights remain limited, and digital transformation failure rates remain high, reaching up to 70%. This research presents the first quantitative and visual roadmap of global knowledge flows in this domain and underscores the need for longitudinal, geographically inclusive, and people-centric research to move beyond single-point understandings to a sustainable, context-sensitive framework that enhances both the theoretical depth and practical success of digital-based business process innovation

The quality of human resources is a fundamental pillar of a country’s development, and education plays a crucial role in shaping this quality. Education not only provides knowledge and skills but also builds attitudes, values, and competencies that enable individuals to contribute effectively to social and economic development. This study aims to examine how education can enhance human growth and improve the overall quality of human resources. The research employs a descriptive quantitative method by distributing questionnaires to thirty members of the general public. The collected data were analyzed using descriptive statistical techniques to identify community perceptions regarding the importance of education in human development. The results show that the majority of respondents strongly believe that education has a significant positive impact on human growth. Education is perceived as an essential tool for improving critical thinking abilities, increasing productivity, and fostering awareness of the importance of active participation in national development processes. Furthermore, respondents indicated that education contributes to the development of discipline, creativity, and adaptability, which are necessary to face global challenges and technological changes. Education also plays an important role in reducing social inequality by providing equal opportunities for individuals to improve their quality of life. Overall, these findings confirm that improving the quality of education should be a top priority in national development strategies. High-quality education is essential to produce competitive, innovative, and superior human resources that can significantly contribute to sustainable national progress.

This study discusses the 17th Sustainable Development Goal (SDG), Partnership for the Goals, which highlights the importance of global collaboration in achieving shared prosperity. The main focus of this research is on three key instruments of global partnership: external debt, foreign investment, and foreign aid. These instruments play a crucial role in supporting development in developing countries, but they also raise controversies related to economic dependence, global power imbalances, and the effectiveness of aid. This study employs a descriptive qualitative approach based on a literature review of international reports and academic research. The analysis shows that although debt, investment, and foreign aid offer opportunities for technology transfer, economic growth, and poverty reduction, their sustainability largely depends on governance, transparency, and equality among nations. Therefore, global partnerships should be directed toward more inclusive and equitable systems to ensure that global development goals can be achieved sustainably.

This community service program aims to develop an empowerment model for Etawa goat milk micro, small, and medium enterprises (MSMEs) in Kepuh Klagen Village, Wringinanom District, Gresik Regency through an Islamic Social Entrepreneurship (ISE) approach. Kepuh Klagen Village has significant economic potential in Etawa goat farming; however, MSME actors face several challenges, including limited halal-thayyib-based production capacity, low literacy in Islamic business management and finance, weak branding and marketing strategies, and the absence of sustainable collaboration among farmers. This program employed a participatory approach through mentoring, training, and capacity building activities. The implementation stages included identifying potentials and problems, providing training on Islamic Social Entrepreneurship values and Islamic business ethics, improving production quality based on halal-thayyib standards, strengthening Islamic financial management practices, and developing digital marketing capabilities. The results indicate an increase in MSME actors’ understanding of Islamic social entrepreneurship, improvements in production hygiene and product quality, and the emergence of collaborative awareness among Etawa goat milk entrepreneurs. The ISE approach proved effective not only in enhancing economic value but also in strengthening social responsibility, spiritual values, and business sustainability. This empowerment model is expected to be replicable for other local commodity-based MSMEs in rural areas.

Physical education in schools is still dominated by the introduction of popular sports, thus limiting students' sports literacy and opportunities for early childhood sports development and development. This condition results in less than optimal development of students' overall potential. This community service activity aims to encourage increased sports literacy, the formation of active lifestyle habits, and the emergence of the embryo of woodball athlete development at the school level. The method used is a library-based community service with data collection techniques through book reviews, scientific journals, research reports, and various relevant literature related to student development, sports development, and the introduction of woodball. The data obtained were analyzed using content analysis techniques to identify patterns, concepts, and relationships between variables. The results of the community service indicate that the introduction of woodball as an alternative sport has significant potential to increase sports literacy, support character development, develop motor skills, and encourage more inclusive and sustainable sports development in the school environment.

The 2025 Pelita Warna Program is a form of participatory-based community service implemented at the Class II Children's Special Development Institution (LPKA) in Jakarta. This activity aims to design and implement relevant development programs for foster children using a contextual, psychosocial, and vocational skills approach. The main problems behind this activity include minimal access to development that suits the children's needs, limited infrastructure, and psychological challenges faced by foster children. The implementation method begins with observation, needs assessment, coordination with LPKA and partners, program development, and implementation and evaluation. The programs implemented include barbershop training, creative literacy, psychological assistance, and ready-to-work training. Evaluation is carried out formatively and summatively through qualitative and descriptive approaches, using indicators of involvement, attitude change, skill improvement, and foster children's work results. The results of the activity show a significant increase in the foster children's self-confidence, self-awareness, technical skills, and motivation to live independently. This program is considered successful in creating a safe and supportive space that encourages positive transformation among participants. In the future, this model has the potential to be replicated in other institutions as a form of humanistic and sustainable development

This study aims to evaluate the effectiveness of the implementation of the marketing mix in SMEs in the laundry service sector, focusing on the 7P elements: product, price, promotion, place, process, people, and physical evidence. The research uses a descriptive qualitative method with data collection techniques including interviews, observations, and documentation with laundry business owners. The results show that a diverse range of services, competitive pricing, strategic location, and structured work processes contribute to the sustainability of the business. However, challenges such as unpredictable weather, timeliness, limited facilities, and suboptimal promotion still pose barriers to improving service quality. The findings highlight the importance of strengthening digital promotion, modernizing equipment, and improving the accuracy and consistency of human resources (HR) to enhance the effectiveness of the marketing mix. With improvements in these areas, laundry SMEs can enhance their competitiveness and provide better service to customers, thus strengthening their position in a competitive market.

This study aims to examine the impact of green economy initiatives on Indonesia’s GDP growth, with a particular focus on public perceptions of sustainable economic practices. The research employs a descriptive quantitative approach, collecting primary data through an online survey administered to twenty respondents. The survey measured perceptions related to sustainable innovation, environmentally friendly resource management, and energy efficiency as key components of green economy implementation. The findings indicate that respondents hold a generally positive view of green economy practices, as reflected in a high average score of 4.24, suggesting strong agreement regarding their implementation and potential benefits. In addition, perceptions of economic development linked to green initiatives were also rated highly. These results imply that the public perceives a meaningful relationship between the adoption of green economy principles and long-term economic prosperity in Indonesia. Further analysis suggests that green practices can contribute to increased income levels, improved social welfare, and enhanced productivity, while simultaneously supporting environmental sustainability. From a practical perspective, the study highlights the importance of greater community participation, stronger policy commitment from the government, and increased green innovation by corporate entities. Theoretically, the results support existing economic and sustainability theories that emphasize the role of green economy strategies in fostering resilient, inclusive, and equitable economic growth. Overall, this study reinforces the relevance of green economy initiatives as a viable pathway toward sustainable national development.

Poverty is still a major problem in regional economic development in Jambi Province, although economic growth has been relatively stable in recent years. This condition shows that economic growth has not been fully followed by an equitable distribution of development results. This study aims to analyze the influence of economic growth and income inequality on the poverty rate in Jambi Province. The research uses a quantitative approach with district/city panel data for the 2015–2024 period sourced from the Central Statistics Agency. The analysis was carried out using the panel data regression method to test the relationship between economic growth variables, income inequality, and poverty levels. The results of the study show that economic growth measured through the growth rate of Gross Regional Domestic Product (GDP) has a negative effect on the poverty rate, meaning that increasing economic growth can reduce the number of poor people. On the other hand, income inequality measured by the Gini Ratio has a positive effect on poverty levels, which means that the higher the income inequality, the greater the poverty rate. These findings indicate that poverty reduction strategies not only require sustainable economic growth, but must also be accompanied by income equity policies so that the benefits of development can be felt more inclusively by all levels of society.

This study aims to examine the effect of investment in fixed assets, financial performance, and thin capitalization on tax avoidance in non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2023. The research utilizes 431 company samples and employsAmultiple linear regression analysis. A descriptive quantitative method with a purposive sampling technique is applied, ensuring that only companies meeting specific criteria are included in the study. The findings.indicate that, simultaneously, the three independent variables have a significant influence on tax avoidance. However, when tested individually, more detailed results emerge. The variable of.investment in fixed assets does not show a significant effect on tax avoidance, suggesting that the size of fixed assets does not necessarily determine a company’s level of tax avoidance. In contrast, financial performance demonstrates a positive effect, indicating that companies with.stronger performance tend to have a greater ability to engage in tax planning. Meanwhile, thin capitalization has a negative effect, meaning that a higher proportion of certain types of debt tends to reduce the level of tax avoidance. These findings provide a more comprehensive understanding of the factors influencing tax avoidance behavior in Indonesia.

As the business and technological environment evolves, modern accounting is no longer limited to recording historical transactions, but has developed into a strategic information system that emphasizes transparency, accountability, and the use of technology and integrated reporting to create long-term value. From a theoretical perspective, the development of accounting is closely related to agency theory, which explains the relationship between principals and agents. Unlike agency theory, stewardship theory assumes that management is motivated by the interests of the organization and principals rather than the personal goals of managers. The conceptual differences between agency theory and stewardship theory also influence modern accounting practices. This study was conducted to analyze the conceptual differences between agency theory and stewardship theory, the factors that distinguish the two theories, and the relevance of both theories in accounting practice. This research was conducted using a descriptive qualitative approach or comparative literature study. Empirical research results show that both theories have their own relevance according to the context of the company, so neither is completely superior. Agency theory and stewardship theory also offer different but complementary perspectives in explaining the relationship between owners and managers in modern accounting practices.  

As the center for employee competency development, BSI Corporate University (BSU) plays a crucial role in strengthening BSI’s competitiveness within Indonesia’s rapidly growing Islamic banking industry. BSU’s performance from 2021 to 2023 experienced fluctuations, indicating the need for an evaluation of factors influencing employee performance. Previous studies have also shown inconsistent findings regarding the influence of Islamic Work Ethics and AKHLAK core values on performance, thereby creating a research gap. This study aims to examine the influence of Islamic Work Ethics and AKHLAK core values on employee performance at BSU. Data were collected through a quantitative survey of BSU employees, resulting in 60 valid responses, and analyzed using SmartPLS 4.1.1.2. The research employed a descriptive quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) as the analytical technique. The findings indicate that Islamic Work Ethics and AKHLAK core values have a positive and significant influence on employee performance.