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In order to determine who has the right to take business assets implicated in money laundering offenses, this paper examines the legal loophole in Law Number 8 of 2010 about the Prevention and Eradication of Money Laundering offenses (UU TPPU). The efficacy of law enforcement may be weakened and the process of recovering assets from crimes may be hampered by the ambiguous authority and lack of regulatory synchronization. Combining a statutory and conceptual approach with a normative legal technique, this study examines the implications of legal uncertainty on the mechanism of asset confiscation in eradicating TPPU. This research result indicates that the lack of authority in implementing asset forfeiture consequences results in inconsistent legal procedures, overlapping institutional roles, and slows down the recovery of state assets. Therefore, legal reform is needed through amendments to Article 9 of the TPPU Law and alignment with the Criminal Code (KUHP) and other related regulations so that the mechanism of asset confiscation is more precise, more effective, and coordinated. In addition, synergy between investigators, prosecutors, The Corruption Eradication Commission (KPK), and the Financial Transaction Reports and Analysis Center (PPATK) are essential for improving the efficiency of state asset recovery. Regulations and an integrated system make it possible to swiftly and publicly seize assets resulting from criminal activity, which deters criminals, enhances public trust in law enforcement, and ensures that assets obtained illegally can be returned for the benefit of the state and society, while reinforcing the integrity of the justice system.

This research aims to analyze the financial feasibility and marketing strategy of Etawa goat farming in Kaligesing District, which is recognized as one of the main centers for Etawa goat breeding in Indonesia. The case study was conducted at Setia Farm, a representative and active breeder in the region. The financial analysis employed several indicators, including Break-Even Point (BEP), Net Present Value (NPV), Internal Rate of Return (IRR), and Gross Benefit-Cost Ratio (Gross B/C). The findings show that the Gross B/C value reached 4.7, indicating a high return compared to investment cost. The NPV value was positive, and the IRR exceeded the prevailing loan interest rate, highlighting that the business generates significant profitability over time. Additionally, the BEP was achieved in a relatively short period, which signifies the business has strong potential for short-term capital recovery and low financial risk. From a marketing perspective, Setia Farm implements a combination of product excellence, adaptive pricing strategies, diverse distribution channels, and active promotional efforts. Their flagship products—mainly superior Etawa goats and processed dairy products—are positioned to meet market demand effectively. The farm also uses both direct marketing and digital platforms, such as social media and e-commerce, to expand its reach. Promotion is carried out through agricultural events, online campaigns, and collaboration with livestock communities. These strategies contribute to increasing brand awareness, building customer loyalty, and improving competitiveness. The integration of financial feasibility and strategic marketing supports the sustainability and growth of Etawa goat farming in Kaligesing. The results of this study can serve as a reference for livestock entrepreneurs, investors, and policymakers in developing similar agribusiness models that are profitable, resilient, and market-oriented.

This study aims to identify and measure the influence of customer relationships, customer satisfaction, and brand image on customer loyalty at Ryandini’s Sweet Chicken Claw business, located in Sei Sijenggi Village, Hamlet III, Perbaungan District, Serdang Bedagai Regency. A quantitative research method was employed, with data collected through observation, documentation, and questionnaires. The questionnaires used a Likert scale as a measurement tool to assess respondents’ opinions accurately. Data analysis was conducted using several stages, including validity and reliability tests, classical assumption testing, and multiple linear regression analysis, processed through SPSS version 22. These methods were used to ensure the validity of the instrument and the consistency of the findings. The research findings demonstrate that customer relationships have a significant and positive effect on customer loyalty. Customers who feel connected and valued by the business are more likely to remain loyal. Likewise, customer satisfaction—reflecting the extent to which customers' expectations are met or exceeded—has a strong and positive influence on loyalty. In addition, the brand image of the business, which encompasses customer perceptions and reputation of the product, also significantly influences loyalty in a positive direction. Furthermore, the simultaneous analysis of customer relationships, customer satisfaction, and brand image shows that all three variables jointly have a significant and positive impact on customer loyalty. This means that enhancing these three factors can strengthen customer retention and long-term commitment. These results provide valuable insights for small business owners in the food and beverage industry. Focusing on building strong relationships with customers, consistently delivering satisfaction, and maintaining a positive brand image are essential strategies to increase loyalty. For Ryandini’s Sweet Chicken Claw and similar businesses, these findings offer practical guidance for developing customer-centered marketing strategies in an increasingly competitive market.

Classification codes are an important instrument in the management and storage of archives, serving as a guide to facilitate the retrieval of archives quickly, precisely, and accurately. Classification codes can be letters, numbers, or a combination of both. At the Surabaya Industrial Training Center (BDI), a classification code system has been applied in the filing process. However, as the volume of archives increases every year, there has never been a thorough evaluation to ensure their suitability with the development of existing types of archives and the demands of modern administration. This study aims to evaluate the effectiveness of the classification codes used in BDI Surabaya, especially in supporting the process of rediscovery of archives. The research method used is a descriptive method with data collection techniques through observation, interviews, and field documentation conducted for three months. The results of the study show that the classification code structure at BDI Surabaya is adequate to the tertiary level and facilitates the process of rediscovering old archives. However, the existing system has not accommodated some new types of archives, such as student internship archives and business incubator archives. This classification gap results in delays and inaccuracies in the grouping of archives. In addition, the increase in the average archive volume of 34.7% per year further emphasizes the urgency of updating the classification system to be in line with the development of organizational needs. In conclusion, it is necessary to improve the classification code by adding the PP.03.19 subcode for student internship archives and DL.16 code for business incubator archives. It is also necessary to prepare new SOPs, update the archive list format, and train archivists to improve the effectiveness of archive management.

This study aims to evaluate the extent to which the Shopee e-commerce platform affects the sales rate of clothes in Pasar 16 Ilir, Palembang, which is known as one of the largest clothing trading centers in South Sumatra. The background of this research departs from the phenomenon of the rapid development of e-commerce in Indonesia, where Shopee dominates the fashion category and is the main choice of consumers in online shopping. The change in consumer behavior from conventional to digital shopping patterns encourages businesses in traditional markets to adjust strategies to remain relevant and competitive in the increasingly dynamic era of digital transformation. This research method uses a combination of quantitative and qualitative approaches. A survey was conducted on 100 sellers and 150 consumers to collect data on shopping habits, perception of promotions, and the impact of using Shopee on clothing sales. In addition, in-depth interviews with several business actors at Pasar 16 Ilir were conducted to gain a more detailed understanding of the adaptation strategies they implemented. Data analysis shows that Shopee's promotional features, such as discounts, cashback, and flash sales, are the dominant factors that increase consumer interest. Hedonistic aspects, including the convenience and pleasure of online shopping, as well as customer reviews, also have a significant influence on purchasing decisions. The results of the study confirm that the integration of Shopee with the traditional market contributes to the increase in the volume and sales value of clothes in Pasar 16 Ilir. The online-to-offline (O2O) synergy model helps merchants reach a wider market and improve their competitiveness. In conclusion, optimizing e-commerce platforms through effective promotion strategies, review management, and customer service is the key for MSME actors in facing competition in the digital era.

Batam City is a national strategic area that has played a significant role in Indonesia's economic growth since the 1970s. Through its Free Trade Zone (FTZ) policy, Batam has successfully attracted significant investment and developed into an export-oriented trading center. However, the implementation of regional autonomy has created institutional dualism between the Batam City Government and the Batam Business Entity (BP Batam), resulting in overlapping authority, regulatory uncertainty, and a decline in regional economic competitiveness. This study aims to analyze regional development policy strategies that align with the vision of the Batam City Long-Term Regional Development Plan (RPJPD) 2025–2045. This study uses a descriptive qualitative approach with data collection techniques through document studies, secondary data, and interviews with key stakeholders. The results indicate that institutional restructuring is an urgent need to eliminate overlapping authority between the central and regional governments. In addition, harmonization of central and regional regulations, strengthening infrastructure, and improving the quality of human resources are strategic steps in Batam's transition from an FTZ to a Special Economic Zone (KEK). To achieve Batam's successful development in the future, inclusive multi-stakeholder collaboration and governance that adapts to global dynamics are needed. A policy strategy based on synergy, regulatory efficiency, and resource readiness is believed to be able to support the achievement of sustainable economic transformation in accordance with the region's long-term vision.

Boja Village is located in the center of Boja District, Kendal Regency. Its area is relatively large compared to other villages. With a large population, many businesses have developed in the area. Boja has significant potential for MSME development and economic growth. Most of the area is agricultural land, mostly planted with cassava. The purpose of this community service activity is to provide outreach by empowering women from the Family Welfare Movement (PKK) to foster entrepreneurial interest in Boja Village, Boja District, Kendal Regency. Cassava is a highly versatile commodity, capable of being used in a variety of food preparations, including as a substitute for wheat flour, to create a variety of ready-to-sell foods. By utilizing this commodity, it is hoped that women can start businesses to supplement family income and increase its economic value. Recognizing this potential, the Community Service team will conduct outreach activities, including entrepreneurship training, workshops on various processing innovations, and digital marketing for housewives in the area. The community service activity took place on Thursday, June 12, 2025, from 3:30 PM to 5:30 PM WIB (Western Indonesian Time). Twenty-three participants covered entrepreneurship, workshops, and digital marketing. They were highly enthusiastic about the activity. The outreach program demonstrated an increased understanding of entrepreneurship, skills, and interest in starting a business. Evaluation results showed an increase in understanding, exceeding 50%, after pre- and post-tests. The target output of this community service is publication in national journals, HKI videos, YouTube, and through mass media.

PT Multipolar Technology Tbk is a leading information technology (IT) solutions provider in Indonesia, specializing in system integration, IT consulting, and outsourcing services. As part of the Lippo Group business ecosystem, the company plays a pivotal role in driving digital transformation across various industries, including banking, retail, telecommunications, and government sectors. Through strategic partnerships with global technology leaders such as IBM, Oracle, Cisco, and Microsoft, Multipolar Technology delivers comprehensive solutions encompassing hardware, software, cloud services, and data center infrastructure. Additionally, through its subsidiary PT Visionet Data Internasional (VisioNet), the company offers large-scale managed services. Its commitment to service excellence and technological advancement positions Multipolar Technology as a trusted partner in the digital journey of organizations throughout Indonesia.

This community service activity aimed to enhance the competitiveness of women-led Micro, Small, and Medium Enterprises (UMKM) in Surabaya by providing practical marketing strategies through a workshop. Despite their significant role in the national economy, many UMKM, especially those run by women, face challenges in marketing due to limited access to training and resources. This workshop, held at Darmo Trade Center, Surabaya, focused on providing simple yet applicable marketing strategies, such as the STP (Segmentation, Targeting, Positioning) framework and the Unique Selling Proposition (USP) to help entrepreneurs better understand their products, target consumers, and improve product differentiation. The workshop also emphasized entrepreneurial characteristics and business risk-taking. The results indicated that the participants, mostly women entrepreneurs, gained valuable insights into marketing strategies and felt more confident in applying these concepts to improve their business performance. Feedback from the participants suggested a high level of engagement and readiness to implement the strategies discussed.

Tarakan City, as the largest city in North Kalimantan Province, plays a strategic role as a center for economics, trade, and tourism. Good accessibility through its international airport and seaport makes Tarakan a major gateway to various destinations in North Kalimantan. This potential is supported by its rich natural resources and cultural heritage, as well as its position as a distribution hub for goods and services. However, the development of the tourism sector remains hampered by the limited availability of premium accommodation facilities that meet international standards, particularly for domestic and international tourists, as well as business travelers. This final project proposes the design of a four-star hotel in Tarakan City as a solution to increase the attractiveness and competitiveness of the tourism sector. The concept used is Neo-Vernacular Architecture, a design approach that combines traditional architectural values with modern needs and technology. This concept aims to maintain local identity, enrich the building's aesthetic qualities, and create comfortable spaces suited to the local tropical climate. During the design process, a thorough analysis of site conditions, climate characteristics, local cultural potential, and four-star hotel operational standards was conducted. The traditional architecture of the Baloy Mayo traditional house served as the primary inspiration, both in terms of form, decorative elements, and spatial philosophy, resulting in a design that is contextual and representative of Tidung culture as one of Tarakan's identities. The resulting design is expected to provide quality accommodation facilities that not only support the needs of tourists and business people, but also become a modern architectural icon that respects and preserves local culture. The presence of this hotel is expected to contribute to the development of the tourism industry and strengthen the image of Tarakan City as a leading destination in North Kalimantan.

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.

Tinambung Village is the center of trade and services in Tinambung District. In general, trade and service businesses are activities that involve buying and selling goods and/or services between traders and buyers. In the trade and service area, problems certainly arise, one of which is the problem of waste. Therefore, we conduct community service in the form of socialization regarding waste management using the 3R method, namely Reduce, Reuse, and Recycle in Tinambung Village, Polewali Mandar Regency. This activity is in the form of socialization regarding waste management using the 3R method, namely Reduce, Reuse, and Recycle in Tinambung Village, Polewali Mandar Regency. Community service activities begin with an evaluation by filling out a questionnaire to determine the level of understanding of the Tinambung Village community regarding the 3R concept. and the results are still many participants who do not know or are not familiar with the 3R concept. Then, socialization is carried out to provide an understanding of the 3R concept to participants. After that, organic waste processing practices were carried out, namely by making compost. This socialization activity to the community is not only to introduce 3R-based waste management, but also to teach the community how to directly practice managing waste according to the 3R method

This study centers on examining the impact of digital literacy, entrepreneurial characteristics, and competitive advantage on entrepreneurial success. In the rapidly evolving digital era, the ability to utilize information technology has grown to be a crucial aspect in supporting business activities, specifically for micro, small, and medium enterprises (MSMEs). This analysis employs a quantitative method using surveys aimed at MSME entrepreneurs. Multiple linear regression was conducted to analyze the relationship between independent variables and the dependent variable. The outcomes reveal that digital literacy, entrepreneurial characteristics, and competitive advantage have a positive and significant effect on entrepreneurial success. These findings suggest that enhancing digital literacy, entrepreneurial attitudes and behaviors, and strategies to build competitive advantage are key factors in achieving business success.

Maintaining optimal temperature in server rooms is critical to ensure the reliability and longevity of IT equipment. Overheating can lead to system failure, data loss, and increased maintenance costs. This study presents the design and implementation of an IoT-based temperature monitoring application tailored for server room environments. The system utilizes a DHT22 temperature and humidity sensor connected to an ESP32 microcontroller, which transmits real-time data to a cloud-based dashboard via Wi-Fi. The data is visualized through a web interface that allows administrators to monitor room conditions remotely and receive alerts when temperature thresholds are exceeded. The application was tested in a simulated server room environment over a two-week period. Results demonstrated stable performance with accurate temperature readings and reliable alert delivery. The system's scalability, low cost, and ease of deployment make it a practical solution for data centers, schools, or small businesses. This IoT-based approach offers an efficient and automated method to enhance server room monitoring and improve response time in managing thermal risks.

Penelitian ini bertujuan untuk menganalisis implementasi dan efektivitas penggunaan HPAI Sales Integrated Sistem (HSIS) dalam pencatatan transaksi sederhana pada Business Center (BC) Halalmart HNI Sidoarjo 2. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, mengumpulkan data melalui observasi langsung, wawancara semi-terstruktur dengan pengelola dan staf, serta analisis dokumen terkait penggunaan HSIS. Hasil penelitian menunjukkan bahwa implementasi HSIS memberikan dampak positif signifikan dalam meningkatkan efisiensi operasional, akurasi data, dan transparansi proses bisnis. Sistem ini terbukti user-friendly dan mudah diadaptasi oleh pengguna, dengan fitur-fitur terintegrasi yang mencakup pencatatan transaksi, manajemen inventaris, dan pelaporan real-time. HSIS berhasil mengotomatisasi proses pencatatan transaksi, mengurangi human error, dan memberikan dukungan yang kuat untuk pengambilan keputusan manajemen melalui fitur analytics dan reporting. Namun, penelitian juga mengidentifikasi beberapa tantangan, terutama ketergantungan tinggi pada konektivitas internet, kebutuhan pelatihan pengguna untuk fitur-fitur advance, dan perlunya adaptasi proses bisnis dari sistem manual ke digital. Kesimpulan penelitian menunjukkan bahwa HSIS efektif meningkatkan efisiensi waktu operasional dan kepuasan pelanggan, namun memerlukan langkah mitigasi untuk mengatasi tantangan teknis guna memastikan kontinuitas operasional yang optimal.

The relationship between entrepreneurship programs, individual entrepreneurial orien-tation, and entrepreneurial intention can be strengthened by entrepreneurial motivation, which acts as an internal drive encouraging individuals to take action toward starting a business. Motivated individuals tend to explore ideas and identify market opportunities to build inde-pendent ventures. Universities play a crucial role by organizing programs that inspire students to pursue self-reliance through entrepreneurship, while also equipping them with relevant knowledge and practical experience to enhance their skills and risk-taking ability. At Univer-sitas Lampung (UNILA), these efforts are facilitated by the Center for Career and Entre-preneurship Development (CCED), which supports various entrepreneurship initiatives aimed at increasing students' motivation and providing hands-on experiences. These experiences strengthen students’ drive to start a business, as entrepreneurial intention is influenced by internal factors such as motivation, reinforced through direct program involvement. Hence, motivation can serve as a mediating variable that links entrepreneurship programs and indi-vidual entrepreneurial orientation with entrepreneurial intention.

This activity aims to increase the business capacity of MSME actors through business management training, digital marketing, and technical assistance. The activity was held on April 16, 2025 at the Tempe Tofu Production Center, Jl. Macan Lindungan No.43 Bukit Kecil Village, Ilir Barat 1 District, Palembang, with a total of 20 traders. The methods used include initial observation, program socialization, financial management training, social media workshops, and marketing strategy assistance. The results showed that 80% of participants began to use digital platforms for promotion, 7 traders succeeded in preparing capital assistance proposals, there was an improvement in product packaging, and the formation of the "Tahu Tempe Mandiri" business group. This program has a positive impact on increasing turnover and market access. For sustainability, it is recommended that there be further training and collaboration with relevant agencies.

The rapid development of e-commerce in Indonesia has a significant impact on the growth of the digital economy, but also presents major challenges related to environmental sustainability. This study aims to evaluate the environmental impacts caused by e-commerce activities, especially in terms of increasing plastic waste from single-use packaging, carbon emissions in logistics activities, and energy consumption from data centers. Through a literature study and descriptive analysis approach, this study highlights the large contribution of the e-commerce sector to the volume of domestic waste and the need for effective mitigation strategies. In addition to identifying existing challenges, this study also explores various sustainable practices, such as the use of environmentally friendly packaging, consumer education, and the development of low-emission logistics systems. The results of the study indicate that sustainability in e-commerce can only be achieved through collaboration between the government, business actors, and the community. Strict regulations, technological innovation, and increased consumer awareness are needed so that e-commerce can develop in line with the principles of environmental sustainability.    

The research aims to clarify the relationship between artificial intelligence and the future of the accounting profession, and to clarify the knowledge foundations of artificial intelligence and the future of the accounting profession and the application of the term artificial intelligence in the future of the accounting profession and highlight the position of the term artificial intelligence for the economic unit of the research sample, which is Asia cell Iraq Company. The research relied on the collection of data related to the theoretical aspect on a group of Arab and foreign sources related to the subject under research from books, research, studies, theses and university theses, as well as research and periodicals published on the Internet, as for the applied side, the research relied on field visits to the research sample and personal interviews with managers and officials in the research sample as well as to the accounting of the force the research reached a set of conclusions, the most important of which was that the subject of artificial intelligence itself is one of the contemporary topics that did not find any interest at the conceptual, practical and even academic levels, at least at the level of libraries and scientific research centers. After the results of the electronic field surveys showed that the Arab and Iraqi libraries are devoid of any author or detailed study on the subject, and in conclusion, the research reached a set of recommendations, the most important of which was the need to give the artificial intelligence variable greater research attention as one of the intellectual dialectics in contemporary literature in the field of accounting management and to highlight its role in achieving sustainable artificial advantage in the business environment.

The Regional Office of DJP East Java I and the Surabaya Tax Center Forum are working together to run the Business Development Services (BDS) program. The goal is to get micro, small, and medium enterprises (MSMEs) to pay their taxes more accurately and help them do better in business. The program involved 21 MSMEs selected based on their possession of a Taxpayer Identification Number (NPWP) and Business Identification Number (NIB). The implementation methods included tax education, digital marketing training, and business financing solutions using a participatory approach, lectures, discussions, and interactive simulations. Evaluation was conducted through questionnaires to assess participants’ understanding of the materials presented and the program’s impact on their business capabilities. The results showed a 35% increase in participants’ understanding scores, with the majority of respondents indicating that the program was relevant and beneficial. This program also successfully increased tax awareness, digital marketing skills, and understanding of inclusive financing access. These results show that other areas can use the same collaborative and locally tailored method to help small and medium-sized businesses change their economies.