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Mardani Eka Ningrum; Sri Mulyeni; Mita Puspita; Aida Fitriani; Marzuki Marzuki

Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This community service program aims to strengthen students' business skills through digital-based entrepreneurship training. The initiative responds to rapid technological development, requiring students to develop adaptive skills for building businesses in the digital realm to compete globally. Activities were designed using a participatory approach encompassing four stages: planning, training implementation, mentoring, and evaluation. The training combined material delivery, interactive discussions, case analysis, and hands-on practice based on the learning by doing principle, with practical sessions focused on creating digital business accounts and developing online marketing strategies. Results indicate a significant improvement in participants' knowledge and skills in digital entrepreneurship, as reflected in pre- and post-training evaluation scores and participants' ability to apply the learned material. The program also positively impacted students' motivation, creativity, and confidence in starting digital businesses. Throughout the activities, participants demonstrated active involvement and high enthusiasm, ultimately producing a simple business plan as a final achievement. Overall, this program contributes meaningfully to improving students' business competencies while fostering an independent and innovative entrepreneurial mindset. Continuous follow-up through mentoring programs and advanced training is recommended to ensure the benefits obtained can develop optimally.

Sebastian Gerald Wesley Silalahi; Lorina Siregar Sudjiman

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the integration of tax policy with the Environmental, Social, and Governance (ESG) framework in supporting the achievement of sustainable development. Current sustainability challenges require public policies that are not only focused on state revenue collection but also capable of encouraging more environmentally friendly, inclusive, and accountable economic behavior. As a fiscal instrument, taxation has strategic potential to promote business activities aligned with ESG principles through incentives, disincentives, and strengthened policy governance. This study uses a qualitative approach with a literature review method to examine the relationship between tax policy, ESG, and sustainable development. The findings indicate that integrating tax policy with ESG can serve as an important instrument in supporting the transition toward a green economy, strengthening social responsibility, and improving transparency and accountability in fiscal policy. However, its implementation still faces challenges such as suboptimal policy harmonization, limited measurement indicators, and weak cross-sector integration. Therefore, a more comprehensive tax policy design is needed to make a tangible contribution to sustainable development.

Putri Sulisti; Hildawati Hildawati

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Street vendors play an essential role in urban informal economies by fulfilling community needs and supporting local economic activity. This study analyzes the role of business ethics in building consumer trust among street vendors in Dumai, Indonesia. A qualitative descriptive method was applied using interviews, observation, and documentation involving three vendors and two consumers. Findings indicate that ethical practices such as honesty in transactions, responsibility for product quality, friendly service, and cleanliness of business premises improve consumer comfort and perceived safety. These conditions encourage repeat purchases, customer loyalty, and a positive reputation for vendors. Therefore, business ethics function not only as moral guidance but also as social capital supporting the sustainability of informal microenterprises. This study highlights that ethical behavior is crucial for strengthening long-term relationships between vendors and consumers in urban settings. Overall, implementing ethical standards contributes to sustainable small business development in informal sectors. It also improves public trust.

Qoniatunnimah Qoniatunnimah; Difa Rose Meilia; Sawaldi Waskito Aji; Anik Widiastuti

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The development of Indonesia’s traditional cuisine faces significant hurdles as shifting consumer preferences increasingly favor modern food options. This trend necessitates innovative approaches to ensure local culinary heritage remains competitive. This study examines the role of sociopreneurship as an innovation strategy at Ingkung Djawa Waroeng Ndesso. Utilizing a descriptive qualitative design, the research gathered insights from the business owner and employees selected via purposive sampling. Data collection involved interviews, observations, and documentation, with validity ensured through source triangulation. The analysis followed the Miles and Huberman model, encompassing data reduction, presentation, and conclusion drawing. Findings reveal that implementing sociopreneurship effectively integrates economic and social objectives by preserving authentic recipes, empowering local communities, and generating employment. Key innovations include diversifying product offerings while maintaining authenticity and leveraging social media for strategic marketing. These results demonstrate that social entrepreneurship serves as a powerful mechanism for enhancing business competitiveness while safeguarding cultural sustainability. The study implies that traditional culinary development can be successfully managed through a sociopreneurial framework, allowing for modern innovation without compromising core cultural values. Consequently, this model offers a sustainable pathway for traditional businesses to thrive amidst the challenges of contemporary market globalization.

Erinba Setya Azara; Brilliant Jagad Satrio; Angga Arief Sirajuddin; Mochammad Isa Anshori

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The development of Artificial Intelligence (AI) has transformed how business organizations manage operations, process information, and make strategic decisions, thereby creating a need for leadership patterns that are more adaptive, visionary, and responsive to digital transformation. This study aims to explain the concept of AI Leadership in the business context, identify why modern leadership must adapt to the advancement of AI, and analyze the leadership strategies that are relevant for navigating the era of AI-driven business. The study employs a Systematic Literature Review (SLR) approach with a narrative-thematic synthesis of relevant open-access scholarly literature on AI Leadership, digital leadership, human–AI collaboration, business transformation, and AI ethics. The findings show that AI Leadership represents a modern form of leadership that emphasizes not only technological understanding but also the ability of leaders to direct organizational change, foster data-driven decision making, manage collaboration between humans and technology, and implement responsible AI governance. The study also finds that the main strategies required by leaders in the AI era include strengthening digital literacy, developing adaptive managerial capabilities, enhancing human–AI collaboration, and integrating ethical principles into technology implementation. This article contributes conceptually by reinforcing AI Leadership as a leadership framework that is highly relevant to modern organizations and offers practical implications for the development of business leadership in the era of digital transformation.

Landreas Utama Lie; Sudarmiatin Sudarmiatin; Heri Pratikto

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The objective of this study is to develop a theoretical framework that can be used to identify the key resources and capabilities involved in the globalization process. This case study aims to examine how export-oriented small businesses in Indonesia achieve success at the international level. To obtain qualitative data, in-depth interviews were conducted with the Makmur Susanti Group, an MSME in Tulungagung, East Java. This study, based on the Resource-Based View (RBV), demonstrates how dynamic capabilities in production, networking, marketing, learning, legal, and synergistic areas contribute to the formation of competitive advantages that support business sustainability and continuity. The study indicates that success in internationalization requires a combination of capabilities that can meet market needs, rather than a single capability. This study contributes to the literature by offering a comprehensive framework of the internationalization process and providing practical insights for policymakers and practitioners aiming to enhance the competitiveness of SMEs. The research findings underscore the importance of capability development and government support in facilitating the global expansion of SMEs. Ultimately, this study provides a foundation for further investigation into the dynamic capabilities required for SMEs to thrive in international markets.

Dwi Rahma Elysia; Calista Giseila Gitafreya; Aliya Syakira Putri Fanani; Delta Putri Anggiyani

In an era of increasingly competitive business competition, companies are required to improve the quality of their human resources to achieve optimal organizational performance. One approach widely used in employee development is coaching. This study aims to examine the implementation of coaching for employees in companies and its impact on employee performance and development. This study used the Systematic Literature Review (SLR) method following the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) guidelines. The literature search process was conducted through several scientific databases, namely Google Scholar, Scopus, and the Directory of Open Access Journals (DOAJ) with a publication period of 2021–2026. Keywords used included coaching, employee coaching, employee performance, and employee development. Based on the literature selection process, 16 articles met the inclusion criteria and were further analyzed. The results showed that the implementation of coaching has a positive impact on improving employee performance, work motivation, self-confidence, and individual competency development. Furthermore, coaching also plays a role in increasing employee work engagement, communication skills, and self-awareness in completing work tasks. These findings indicate that coaching is an effective strategy in human resource development and improving organizational performance if applied systematically, while also providing practical contributions for HR practitioners in designing measurable and sustainable talent development interventions.

Hery Dwi Utomo

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

The rise of the digital business era presents both opportunities and challenges for SME operators, particularly regarding legal aspects of business and unfair competition. This community service initiative aims to enhance the legal literacy and capacity of SME operators in Surakarta through educational and practical legal support. The methods employed included a pre-test to measure initial understanding, a legal needs assessment to identify participants’ legal requirements, the presentation of materials and interactive discussions as forms of intervention, and a post-test to evaluate improvements in understanding. The results of the activity demonstrated a significant improvement in participants’ legal knowledge and awareness, particularly regarding business contracts, digital transactions, and the risks of unfair competition. Furthermore, there was a shift in participants’ mindset, as they began to view the law as a strategic tool in running their businesses. Nevertheless, this initiative still faces challenges such as time constraints and the need for more intensive follow-up support. Consequently, legal support based on the actual needs of MSME operators has proven effective and requires continuous development to strengthen the competitiveness and legal protection of MSMEs in the digital age.

Aziza Nurul Amanah; Muchlis Muchlis

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Inventory management is a crucial aspect of business sustainability, particularly for Micro, Small, and Medium Enterprises (MSMEs) that often face limitations in data management and technological adoption. Selaras Muba Lestari is Incubation Center, which supports MSMEs in Musi Banyuasin Regency, encounters challenges in managing product inventory due to reliance on manual recording systems. This study aims to design and develop a web-based inventory application using the Laravel framework to improve the efficiency and accuracy of stock management. The research adopts the Software Development Life Cycle (SDLC) Waterfall model, which includes requirements analysis, system design, implementation, and testing. The results indicate that the developed system is capable of improving data accuracy, accelerating the recording process, and providing real-time inventory reports. Furthermore, this study reinforces previous findings that digitalizing inventory systems serves as a strategic solution to enhance the competitiveness of MSMEs.

Nadia Danish Ara Darmoko

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity is motivated by the high unemployment rate and the low interest of young people in entrepreneurship due to limited skills and a mindset that is still oriented toward being job seekers. On the other hand, the development of digital technology provides significant opportunities to create independent and productive businesses, especially during the month of Ramadan. This activity aims to build an entrepreneurial mindset and improve public understanding of ethical digital marketing strategies. The method used is Participatory Action Research (PAR), which consists of problem identification, root cause analysis, solution formulation, program design, and implementation through seminars, training, and interactive discussions. The activity was conducted at the Manbaul Falah Islamic Boarding School in Rungkut, Surabaya, involving young participants. The results indicate an increase in participants’ understanding of business opportunities, the importance of an entrepreneurial mindset, and the effective and responsible use of digital technology. Participants’ enthusiasm during the activity also reflects increased motivation to start entrepreneurship at an early age. This activity has positive implications in enhancing awareness, knowledge, and economic independence of the community through productive and ethical use of digital technology.

Theresia Rosyelani Nena; Ferdinandus Lidang Witi; Elvira Esperanza Sala

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Advances in information technology have brought significant changes to how Micro, Small, and Medium Enterprises (MSMEs) conduct their business operations, particularly in the areas of marketing and sales. However, Stretto Pizza MSME still relies on manual processes for ordering and transaction recording, which results in limited marketing reach, suboptimal data management, and an increased risk of errors in recording. This study aims to develop a web-based e-commerce information system that can integrate sales processes and data management more effectively. System development was conducted using the Waterfall method, which includes the stages of requirements analysis, design, implementation, testing, and maintenance. The system was built using the PHP programming language with MySQL database support. System testing was performed using the Black-Box Testing method to ensure that every feature functions according to user needs. The research results show that the designed system is capable of supporting product ordering processes, customer data management, sales transactions, and report generation more efficiently. With this system, it is hoped that the Stretto Piza SME can improve its operations while expanding its marketing reach through the use of digital technology.

Ratna Safitri; Tri Mart Tianingsih; Yulia Artha Utami; Muhammad Afif Rasyid Hidayat; Unna Ria Safitri

Ekspresi : Publikasi Kegiatan Pengabdian Indonesia 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

The development of the digital era is driving the growth of the creative economy and opening up significant opportunities for Generation Z, who are highly familiar with digital technology. This generation has the potential to become key players in the development of digital-based businesses if equipped with adequate knowledge and skills. The community service activity carried out in Ngemplak Village, Boyolali Regency, aims to equip Generation Z with an understanding and skills in digital marketing so they can play an active role in the creative economy. The activity was carried out through socialization methods and direct practice in managing an online store using the Shopee platform, supplemented by materials on the concept of the creative economy, digital business opportunities, online marketing strategies, and the use of social media as a promotional tool. The results of the activity showed an increase in participants' understanding of digital marketing, improved technical skills in managing online stores, and increased motivation and confidence to start independent businesses. This program is considered effective in encouraging the use of digital media as a productive tool that has economic value and is sustainable for Generation Z.

Trie Hierdawati; Definna Rahmadewi; Sindi Dwi Hartina; Siti Maryam; Sulistiana Sulistiana

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The rapid development of the fashion industry has led to increasing environmental problems due to textile waste and the use of environmentally unfriendly materials. This study aims to analyze the potential innovation of kur rope bags as an environmentally friendly fashion product with high economic value. The research method used is a descriptive qualitative method through observation, literature study, and documentation of the kur rope bag manufacturing process. The results show that kur rope has strong, durable, and flexible characteristics, making it suitable for use as a basic bag material. Innovation in design and weaving techniques can increase the aesthetic value and marketability of the product. In addition, kur rope bags have the potential to become a promising business opportunity and support the empowerment of the community's creative economy. With growing awareness of sustainability, kur rope bags can become an alternative fashion product that not only reduces environmental impact but also creates new market opportunities. Therefore, the development of this product is expected to contribute positively to reducing textile waste and strengthening the local economy through the creative industry.

Mhd. Ansor Lubis; Azwir Agus; Muslim Harahap; Gerald Elisa Munthe; Sugih Ayu Pratitis +2 more

JURNAL PENGABDIAN MASYARAKAT AKADEMISI (JPMA), 2026 CV. ALIM'SPUBLISHING

Corporate Social and Environmental Responsibility (CSER) plays a strategic role in supporting sustainable development through improving community welfare and environmental protection. However, the implementation of CSER in regional areas still faces several challenges, including the lack of optimal local regulations, weak coordination among stakeholders, and limited understanding among the public and business actors regarding CSER implementation. This community service activity aims to provide socialization regarding the preparation of the Academic Draft for the Regional Regulation Initiative of the Regional House of Representatives (DPRD) of North Sumatra Province in 2025 concerning CSER. The activity was carried out through lectures, interactive discussions, and academic assistance involving local government representatives, academics, business sectors, and the community. The results of the activity indicated an increased understanding among participants regarding the importance of establishing the CSER Regional Regulation Draft, the mechanism for preparing academic manuscripts, and the need for collaboration between the government, companies, and the community in supporting participatory and sustainable regional regulations.

Bebi Asdilvira; Yogi Putra

Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This community service program aims to empower students. The lack of digital business literacy and knowledge about Islamic entrepreneurship in Islamic-based schools, as well as the application of sharia business principles, are the main drivers of this program. The activity implementation technique uses the Participatory Action Research (PAR) methodology. Problem identification, needs analysis, preparation of materials and instruments, pre-testing, training in Islamic business ethics and entrepreneurship theory, digital business practices, mentoring, post-testing, and program evaluation are some of the steps included in the activity. A total of 60 12th-grade students and ten instructors participated in this activity. The results showed that students' knowledge of sharia-based digital business, digital marketing skills, and entrepreneurial drive all increased. Student interest in starting a business increased by 78%, and participants' understanding of digital literacy increased by 85%. Furthermore, the program successfully instilled the ideals of Islamic entrepreneurship, such as accountability, honesty, and trustworthiness, as well as the prohibition of usury in digital business operations. In addition to encouraging the development of an Islamic digital business community within the educational environment, this community service program helps students develop personalities with noble morals, creativity, and adaptability.

Josef Purwadi Setiodjati; Anggo Doyoharjo; Dora Kusumastuti

Jurnal Ilmu Hukum Sosial dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

This article aims to analyze the regulation of unfair contract terms from the perspective of civil law and to examine the issues and efforts to strengthen consumer protection in Indonesia. The main issue raised is how the legal construction of unfair clauses in standard contracts and the extent of regulatory effectiveness in protecting consumers from bargaining position imbalances. This research uses a normative juridical method with a legislative and conceptual approach, thru the analysis of the Civil Code, Law Number 8 of 1999 on Consumer Protection, as well as related regulations such as the Electronic Information and Transactions Law and the Personal Data Protection Law. The research results show that although Indonesian positive law has imposed restrictions on standard clauses that harm consumers, particularly thru Article 18 of the Consumer Protection Law, the practice of unfair contract terms still prevails due to weak law enforcement, low consumer literacy, and the dominance of business actors in contract drafting. Therefore, it is necessary to strengthen consumer protection thru regulatory harmonization, increased effectiveness of supervision and law enforcement, as well as the development of transparent and fair contracts. Thus, consumer protection is not only formal but also capable of ensuring substantive justice in contractual relationships

Ratu Sofyatus Solehah; Uu Mutafakkiroh; Egi Abdul Aziz; Muhamad Raefi; Surya Alam

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

Baros District has the potential for creative economy-based Micro, Small, and Medium Enterprises (MSMEs) products that need to be strengthened, including products from the agricultural, livestock, crafts, food, and various other types of trade sectors. This study aims to analyze and assess the steps for developing creative economy-based MSMEs in Baros District, located in Serang Regency, Banten. The method applied is a qualitative approach through observation, interviews, document collection, and using a SWOT Matrix analysis to identify the strengths, weaknesses, opportunities, and challenges faced in developing creative economy-based MSMEs in Baros District, Serang Regency, Banten. Data sources used include the Head of Baros District, local village heads, academics, MSME actors, employees from the Serang Regency MSME Office, and MSME observers. This study lasted for one year. The appropriate strategy for developing MSMEs in Baros District is the SO (Growth) strategy, which utilizes existing strengths to increase competitiveness. The research revealed that MSMEs operating in the creative economy sector in Baros District still face various challenges in developing their businesses, such as limited capital, the use of simple production equipment, suboptimal marketing, a shortage of skilled labor, and limited use of technology and copyright registration for their products.

Faradita Putri; Hudi Santoso

Jurnal Riset Rumpun Seni, Desain dan Media 2026 Pusat Riset dan Inovasi Nasional

The rapid development of social media, particularly Instagram, has transformed consumers’ information-seeking behavior and purchasing decision processes, making information quality in digital catalogs a crucial factor in visual-based marketing. However, studies examining information quality in Instagram-based digital catalogs for highly customized products remain limited. This study aims to analyze the relationship between the quality of digital catalog information and purchasing decisions on the @santflowersbouquet account. A quantitative approach with a survey method was employed, involving 95 respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed through validity, reliability, and Spearman’s Rank correlation tests. The results indicate that information quality is categorized as high, with accuracy (92.6%) and timeliness (86.3%) as the dominant indicators. Purchasing decisions are also in the high category, with the time of purchase indicator reaching 96.8%. The correlation test shows a positive and significant relationship with a coefficient of 0.621 (p<0.001), indicating a strong association. These findings suggest that improving the quality of digital catalog information significantly contributes to enhancing purchasing decisions. Therefore, businesses are encouraged to optimize information quality as part of their digital marketing communication strategy.

Andi Riski Firnanda; Hildawati Hildawati

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

The development of Micro, Small, and Medium Enterprises (MSMEs) in the traditional culinary sector in Dumai City has shown significant growth, particularly in bolu kembojo products. Increasing competition requires business actors not only to focus on product quality but also to implement business ethics in their operations. This study aims to analyze the role of business ethics in enhancing customer loyalty toward bolu kembojo MSME products in Dumai City. This research employs a qualitative approach using a case study method, with informants consisting of MSME owners and consumers selected purposively. Data collection techniques include interviews, observations, and documentation, while data analysis is conducted using an interactive model involving data reduction, data display, and conclusion drawing. The findings indicate that the implementation of business ethics, such as honesty, responsibility, and good service, can enhance customer trust and satisfaction. These factors subsequently encourage repeat purchases and positive word-of-mouth recommendations. The implication of this study suggests that the application of business ethics is a crucial strategy for MSMEs in strengthening customer loyalty and sustaining business continuity.

Rizky Aprilia Andinda Putri

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The development of discipline in children should begin at an early age, particularly in managing time for studying, playing, worship, and resting. Simple time management assistance activities are conducted to help children understand the importance of time regulation and to foster disciplined behavior in their daily activities. These activities include introduction sessions, material delivery, question-and-answer sessions, as well as the distribution of gifts and group photo sessions, all carried out in an interactive and participatory manner. The results indicate that children begin to organize their daily schedules, follow instructions, and demonstrate gradual improvements in discipline. The research method used is Participatory Action Research (PAR), which actively involves children, facilitators, and teachers/ustadzah in the stages of planning, implementation, observation, and reflection. This approach enables children to learn by doing, fostering a sense of responsibility, critical thinking skills, and the development of positive habits in a sustainable manner. The activity is also supported by the active participation of teachers/ustadzah and the facilitation team to enhance the effectiveness of the learning process; therefore, simple time management assistance based on the PAR method is effective in fostering discipline and orderliness in children from an early age.