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This research analyzes the business licensing process for plywood products at PT Anugerah Albasia Abadi Talun, Blitar Regency. It aims to identify the processes undertaken, the obstacles encountered, and to provide recommendations. Employing a descriptive qualitative approach and the Triple Bottom Line framework, data was collected through interviews, observation, and documentation studies. The research findings indicate that the company has successfully fulfilled all complex formal licensing requirements, including the Business Identification Number (NIB), Industrial Business License (IUI), Timber Legality Verification Sistem(SVLK) certificate, Environmental Management and Monitoring Efforts (UKL-UPL), and Forest Product Transportation and Trading License (IPHH), demonstrating a commitment to regulatory compliance. Nevertheless, the licensing process is still hampered by the disharmony between the digital Online Single Submission (OSS) system and manual practices, dynamic regulatory changes that are not yet widely disseminated, limited internal human resource capacity, and a lack of harmonization and coordination among government agencies. The Triple Bottom Line analysis reveals that licensing legality supports economic competitiveness and market access, while social aspects are well-established through local job creation and CSR programs. However, environmental management remains administrative and not yet fully performance-based. Therefore, the research recommendations focus on strengthening internal capacity, optimizing the OSS system, developing proactive environmental management, and enhancing continuous community involvement to achieve higher operational efficiency and sustainability

Increasing the rate of entrepreneurship is crucial for promoting inclusive and sustainable economic growth, as it serves as a vital component of the economy and job creation. This study aims to analyze the factors that influence entrepreneurial intention among Generation Z (Gen Z), with a specific focus on financial literacy and motivational factors as mediating variables. A total of 114 Gen Z individuals domiciled in West Java participated as respondents in this study. The research employed quantitative methods with data collection through questionnaires and data analysis techniques using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings reveal that financial literacy does not have a significant direct effect on entrepreneurial intention. However, motivational factors are found to play an essential mediating role, strengthening the indirect effect of financial literacy on entrepreneurial intention. Furthermore, the study shows a direct and positive relationship between motivational factors and entrepreneurial intention, as well as a direct effect of financial literacy on motivational factors. These results suggest that enhancing financial literacy alone may not be sufficient to increase entrepreneurial intention without the support of strong motivational drives. The implication of this study highlights the importance of designing educational curricula and training programs that not only build financial knowledge but also foster entrepreneurial motivation. Such efforts can ultimately strengthen entrepreneurial intention and contribute to sustainable economic growth. The limitation of this study lies in its focus on Gen Z respondents exclusively from West Java, which may affect the generalizability of the findings.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting regional economic growth, job creation, and equitable distribution of community welfare. In Cilegon City, MSMEs are growing rapidly in various sectors, but still face a number of fundamental challenges. The main problems faced include limited access to capital, low utilization of digital technology in business activities, limited managerial capacity, and less than optimal regulatory support oriented towards strengthening MSMEs. These conditions cause the competitiveness of MSMEs to be relatively weak compared to the large business sector, so that their contribution to the Gross Regional Domestic Product (GRDP) of Cilegon City is not optimal. This study aims to analyze policy strategies that can support the development of MSMEs in Cilegon City through a descriptive qualitative approach. The method used is a literature study and policy analysis by examining regulations, local government policies, and relevant previous research results. The analysis results show that there are several strategies that can be implemented, including: strengthening regulations and policies that favor MSMEs, expanding access to financing through collaboration with financial and banking institutions, developing human resource capacity through entrepreneurship and business management training, utilizing digital technology to expand market access, and building synergies between local governments, the private sector, and other supporting institutions. The implementation of these strategies is expected to increase the competitiveness of MSMEs, expand marketing networks, and encourage MSMEs to be more adaptive to technological developments and market needs. Thus, MSMEs in Cilegon City can make a more significant contribution to regional economic growth, create new jobs, and support sustainable economic development.

Family businesses are a crucial pillar of the economy, contributing significantly to job creation and economic growth. However, the sustainability of family businesses often faces challenges, particularly during the succession process, when the next generation is prepared to take over leadership. The primary issue that arises is how the heir prepares to continue the family business, considering that this process involves not only technical skills but also psychological aspects and social learning. Therefore, this study focuses on the life experiences of a family business heir in developing readiness through social interactions and learning processes within the family environment. This study used a qualitative method with a phenomenological approach. Subjects were selected through purposive sampling, with the criterion of having undergone a business learning process for more than ten years within the family environment. Data collection was conducted through in-depth interviews, allowing researchers to explore the heir's subjective experiences in detail. Data analysis was conducted using the Miles, Huberman, and Saldana model, which includes data reduction, data presentation, and conclusion drawing. The study identified five main themes influencing the heir's readiness. First, the role of the father as the primary mentor in instilling values, work ethic, and business skills. Second, the role of the mother as an emotional supporter and instilling the values ​​of patience and perseverance. Third, the dynamics of the subject's experiences, involving both challenges and successes in the business learning process. Fourth, the process of developing an entrepreneurial mindset, which is formed through early habits. Fifth, the subject's development as a more emotionally, professionally, and socially mature heir. In conclusion, the readiness of a family business heir is formed through a combination of life experiences, social learning within the family, and the role of parents as role models.

Lobster is one of Indonesia's marine resources that has high economic value and is very important for the country's economy, but excessive lobster fishing and smuggling of lobster seeds have caused a decrease in the productivity of marine resources and significant state losses, so effective law enforcement efforts are needed to protect Indonesia's marine resources from these illegal acts. The problem in this study is how the law enforcement by the West Tanjung Jabung Police against the crime of smuggling lobster seeds (Study of Case Register Decision Number: 144 / Pid.Sus / 2023 / Pn Klt), and what factors are the causes. The research method used is normative juridical, a type of legal research that focuses on the analysis and interpretation of legal norms that apply in a legal system. The study shows that the three defendants in the crime of smuggling lobster seeds were sentenced to 2 years in prison and a fine of IDR 5,000,000 based on Article 27 number 26 Article 92 of Law Number 6 of 2023 concerning Job Creation. The factors causing this crime include internal factors (economic and education) and external factors (politics, environment, and lack of security). Suggestions from the study are: Reviewing the lobster seed export policy. Improving coordination between law enforcement officers and community participation. Improving the capacity and competence of law enforcement personnel.

This study aims to analyze the development of the creative economy through the utilization of textile waste, particularly patchwork fabric, by leveraging digital platforms. Employing a qualitative approach with a case study method, the research involved creative entrepreneurs who transform patchwork waste into economically valuable products, such as bags, wallets, accessories, and home decorations. Data were collected using in-depth interviews, participatory observation, and document studies, and then analyzed thematically. The findings reveal that patchwork fabric waste can be successfully converted into high-value creative products through innovative designs and diversification strategies. Furthermore, the adoption of digital platforms, including social media and online marketplaces, plays a pivotal role in product promotion, enhancing brand awareness, and expanding market reach beyond local boundaries. This integration not only provides economic benefits, such as increased income for entrepreneurs and the creation of new job opportunities, but also fosters social and environmental impacts, including raising community awareness of sustainable waste management practices. The study emphasizes that the creative transformation of textile waste contributes to circular economy principles, supporting resource efficiency and reducing environmental burden. In conclusion, the integration of creativity, innovation, and digital technology utilization emerges as a sustainable strategy for developing a creative economy based on waste materials. These findings provide insights for entrepreneurs, policymakers, and communities in promoting environmentally friendly business models while simultaneously driving inclusive economic growth.

Occupational Health and Safety (OHS) is a systematic effort aimed at protecting workers from the risks of accidents and work-related diseases. The implementation of OHS integrated with risk management helps identify, evaluate, and control potential hazards effectively in the workplace. This study was conducted at PT. Sarana Sampit Mentaya Utama, Balikpapan Branch, a company engaged in asphalt production. The main objectives of this research were to identify potential hazards, determine appropriate control measures, and evaluate the role of the Job Safety Analysis (JSA) method in supporting OHS. The research method used is JSA, which involves identifying each work step, determining the likelihood and severity of risks, and calculating the risk rating to assess the level of risk. The results showed that there are three potential hazards with a medium-risk category, namely in the activities of raw material mixing, quality control, and asphalt distribution. Additionally, three potential hazards with a low-risk category were found in the processes of raw material weighing, raw material transfer, and pump line valve opening. Recommended control measures to reduce risks include the use of appropriate personal protective equipment (PPE) for each task, improving work facilities and infrastructure, and implementing proper load lifting procedures. The application of JSA has proven effective in raising the company's awareness of potential risks in the workplace. This has led to the implementation of better preventive measures, ultimately contributing to the creation of a safer, healthier, and more productive work environment. Therefore, the integration of OHS with risk management at PT. Sarana Sampit Mentaya Utama plays a significant role in safeguarding the safety and well-being of workers.

This study investigates the influence of economic growth, investment, and minimum wage on the open unemployment rate across districts and cities in East Kalimantan Province. The research employs a quantitative descriptive approach with panel data regression analysis, processed using EViews 13 software. Model selection was carried out through the Chow and Hausman tests, which identified the Fixed Effect Model (FEM) as the most appropriate estimation technique. The study utilizes secondary data from 2018 to 2024, obtained from the Central Bureau of Statistics (BPS) and the Investment and One-Stop Integrated Service Office of East Kalimantan Province. The empirical findings demonstrate that economic growth exerts a negative and statistically significant impact on the open unemployment rate, indicating that higher economic growth effectively contributes to reducing unemployment in the region. Foreign Investment (PMA) is found to have a negative but insignificant effect, suggesting that inflows of foreign capital alone do not directly translate into job creation unless accompanied by supporting policies and local labor absorption capacity. In contrast, Domestic Investment (PMDN) shows a positive yet statistically insignificant relationship with unemployment, reflecting the possibility that domestic investments may not always generate sufficient employment opportunities in the short term due to structural constraints or sectoral imbalances. Furthermore, the minimum wage variable has a negative and significant effect on the open unemployment rate, implying that increases in the regional minimum wage can stimulate greater employment absorption and improve labor market conditions. Overall, the results highlight the importance of fostering sustained economic growth and designing investment policies that are more labor-intensive to optimize employment creation. Additionally, the findings emphasize the strategic role of minimum wage policy in supporting job opportunities while safeguarding workers’ welfare.

This study aims to analyze the authority structure between the Ministry of Maritime Affairs and Fisheries (KKP) and Regional Governments in managing coastal areas through marine spatial utilization following the enactment of Law Number 6 of 2023 concerning the Stipulation of Government Regulation in Lieu of Law Number 2 of 2022 concerning Job Creation into Law. The main instrument studied is the Confirmation of Conformity of Marine Spatial Utilization Activities (KKPRL), which functions as a licensing instrument and a control mechanism to ensure that marine spatial utilization activities remain directed, integrated, and aligned with the principles of ecological, social, and economic sustainability. The research approach used is a juridical-empirical approach with a qualitative descriptive analysis method. Through this approach, the research not only examines legal norms but also captures the practice of implementing authority in the field. The results show that although the Job Creation Law is oriented towards simplifying business licensing, several problems remain that have implications for the effectiveness of coastal governance. These issues include disharmony between central and regional regulations, overlapping authority between the Ministry of Marine Affairs and Fisheries (KKPRL) and regional governments, and weak synchronization between national policies and regional instruments such as the Coastal and Small Islands Zoning Plan (RZWP3K). In addition to regulatory constraints, this study also highlights institutional and technical aspects. Limited human resource capacity in the regions, a lack of understanding of KKPRL procedures, and minimal inter-agency coordination hamper the effectiveness of coastal management. These conditions result in slow investment realization, conflicts over spatial use, and potential coastal environmental degradation. Therefore, this study recommends a strategy for harmonizing authority through improving vertical-horizontal coordination, strengthening the institutional capacity of regional governments, and developing derivative regulations consistent with the principles of good governance.

Micro, Small, and Medium Enterprises (MSMEs) are pivotal to the economic development of a country, contributing significantly to job creation, poverty alleviation, and the overall growth of the economy. In Indonesia, including Kupang City, MSMEs are considered a key pillar of the national economy. Despite their economic importance, MSMEs face challenges in fulfilling their tax obligations, with many failing to report taxes in accordance with the law. This non-compliance not only affects tax revenue collection but also hinders the effectiveness of the tax system. This study aimed to identify the factors influencing MSME tax reporting obligations in Kupang City by analyzing the roles of knowledge, understanding, awareness, and tax sanctions. Using a quantitative survey method, the research gathered data from MSMEs registered at the Kupang Tax Office (KPP Pratama). The findings revealed that knowledge, awareness, and tax sanctions have a significant impact on MSMEs' compliance with tax reporting obligations. In particular, knowledge and awareness were found to increase MSMEs' understanding of their responsibilities, motivating them to fulfill their tax obligations. On the other hand, tax understanding, despite being important, did not have a significant direct effect on compliance, which may indicate that practical experience and exposure to tax-related practices play a more crucial role. Moreover, when analyzed simultaneously, all four variables—knowledge, understanding, awareness, and tax sanctions—had a significant impact on MSMEs' tax reporting obligations. These results highlight the importance of targeted interventions, such as comprehensive tax education and regular outreach programs. By offering training sessions, mentoring, and practical workshops, tax authorities can better engage with MSMEs and improve their tax compliance rates.

Micro, Small, and Medium Enterprises (MSMEs) are a crucial pillar of economic development in Indonesia, playing a significant role in job creation, increasing community income, and driving regional economic growth. Mie Ayam Pak Bari is one such MSME located in Tireman Village, Rembang Regency, Central Java. This business is characterized by delicious flavors, affordable prices, and a unique location that lacks similar competitors in the surrounding area. Despite its significant potential, Mie Ayam Pak Bari faces several challenges, including limited marketing reach, limited exposure to local communities, and volatile raw material price fluctuations. To address these challenges, mentoring focused on strengthening business management strategies and increasing marketing effectiveness. The mentoring included creating a banner as the business's visual identity, developing an attractive and informative menu catalog, and establishing an Instagram account to expand online promotional reach. This strategy is expected to attract new customers, increase consumer loyalty, and build a positive image for the business in the eyes of the wider community. The mentoring results indicate an increase in the completeness of promotional tools, the formation of a clearer business identity, and an increase in communication channels with consumers through social media. The menu catalog helps customers understand product variety and pricing transparently, while banners serve as physical markers, making it easier for customers to find the business's location. Meanwhile, the Instagram account serves as an interactive platform that allows businesses to reach potential customers outside of Tireman Village. This mentoring activity demonstrates that implementing visual and digital media-based marketing strategies can be an effective solution for MSMEs to survive and thrive in an increasingly competitive market.

The rapid growth of Micro and Small Enterprises (MSEs) in the culinary sector in Denpasar City has made a significant contribution to the regional economy and job creation. This sector has become one of the key drivers of local economic activity, attracting both residents and tourists. However, despite its potential, challenges persist. Fluctuations in the number of MSE actors and the suboptimal use of social media for marketing hinder sustainable income growth. Moreover, poor decisions regarding business location and inappropriate pricing strategies often become barriers to achieving business success. This study aims to analyze the simultaneous effects of business location, pricing, and social media usage on the income of culinary MSEs in Denpasar City. A quantitative approach was employed using a survey method, in which questionnaires were distributed to 99 culinary MSE actors. The collected data were analyzed using multiple linear regression to evaluate the influence of each variable both simultaneously and partially. The results reveal that business location, pricing, and social media usage together have a significant effect on MSE income. Partially, business location and pricing show a positive and significant influence, indicating that strategic location selection and competitive pricing play crucial roles in increasing income. In contrast, social media usage does not significantly affect income, suggesting that while digital platforms have potential as marketing tools, their benefits remain limited without effective content strategies and adequate digital literacy. These findings highlight the importance of strengthening fundamental business aspects, particularly location and pricing strategies, to improve MSE performance. Furthermore, policy support and targeted assistance programs focusing on enhancing digital literacy and managerial capacity among MSE actors are essential. By addressing these areas, the culinary sector in Denpasar City can achieve more sustainable growth and contribute even more effectively to the local economy.

Micro, Small, and Medium Enterprises (MSMEs) are a crucial pillar of economic development in Indonesia, playing a significant role in job creation, increasing community income, and driving regional economic growth. Mie Ayam Pak Bari is one such MSME located in Tireman Village, Rembang Regency, Central Java. This business is characterized by delicious flavors, affordable prices, and a unique location that lacks similar competitors in the surrounding area. Despite its significant potential, Mie Ayam Pak Bari faces several challenges, including limited marketing reach, limited exposure to local communities, and volatile raw material price fluctuations. To address these challenges, mentoring focused on strengthening business management strategies and increasing marketing effectiveness. The mentoring included creating a banner as the business's visual identity, developing an attractive and informative menu catalog, and establishing an Instagram account to expand online promotional reach. This strategy is expected to attract new customers, increase consumer loyalty, and build a positive image for the business in the eyes of the wider community. The mentoring results indicate an increase in the completeness of promotional tools, the formation of a clearer business identity, and an increase in communication channels with consumers through social media. The menu catalog helps customers understand product variety and pricing transparently, while banners serve as physical markers, making it easier for customers to find the business's location. Meanwhile, the Instagram account serves as an interactive platform that allows businesses to reach potential customers outside of Tireman Village. This mentoring activity demonstrates that implementing visual and digital media-based marketing strategies can be an effective solution for MSMEs to survive and thrive in an increasingly competitive market.

Vocational school students often face challenges in planning their career paths and presenting their competencies in a structured and digital format. This community service program aims to assist students in preparing career plans and developing digital portfolios that reflect their personal achievements, skills, and aspirations. The activity was conducted in three stages: (1) initial preparation involving coordination with the school and student needs assessment, (2) interactive training on career planning and digital portfolio creation using platforms such as Canva and Google Sites, and (3) feedback sessions where students presented their portfolios and received constructive input. Throughout the program, students were guided on how to reflect their strengths, skills, and future aspirations into a digital format, providing them with a comprehensive tool for job applications or further studies. The results showed a significant increase in students’ understanding of career planning and their ability to independently create well-structured digital portfolios. The majority of participants (78%) completed their digital portfolios, and over 80% were actively engaged during the sessions, demonstrating a high level of enthusiasm and commitment. This program highlights the effectiveness of a participatory and practice-based approach in enhancing students' career readiness and equipping them with essential tools for the modern job market. The students’ improved ability to showcase their competencies in a digital format also supports the evolving needs of employers in the digital age. Future programs are recommended to include advanced modules on digital personal branding, interview preparation, and networking skills to further support vocational students in successfully entering the workforce or continuing their education.

This research examines the legal issues surrounding the Environmental Impact Assessment (Analisis Mengenai Dampak Lingkungan—AMDAL) as a prerequisite for obtaining business or activity permits in Indonesia. The study adopts a normative juridical approach, analyzing legal theories, concepts, and principles relevant to environmental law. The enactment of Law Number 11 of 2020 on Job Creation introduced significant amendments, deletions, and new provisions to Law Number 32 of 2009 concerning Environmental Protection and Management (PPLH Law). One of the most substantial changes is the removal of the explicit obligation to obtain an environmental permit, replacing it with a requirement for environmental approval issued by the central government. This environmental approval consists of the Statement of Environmental Management Capability (Pernyataan Kesanggupan Pengelolaan Lingkungan Hidup—PKLHP) and the Environmental Feasibility Decision (Keputusan Kelayakan Lingkungan Hidup—KKLH), both intended to ensure that businesses and activities comply with environmental standards before commencing operations. However, the revision also affects public participation in the AMDAL process. Under the Job Creation Law, opportunities for environmental organizations and local communities to be involved in the preparation, review, and decision-making stages of AMDAL have been significantly reduced. This shift raises concerns about transparency, accountability, and the integration of environmental, social, and economic considerations in decision-making. In the context of sustainable development, environmental permits or approvals should not only serve as administrative formalities but also as instruments to safeguard environmental quality and uphold public interest. Public participation plays a critical role in ensuring that AMDAL processes reflect diverse perspectives, promote environmental justice, and support the long-term goals of environmental protection. The study concludes that while the Job Creation Law aims to streamline licensing and promote investment, its impact on public involvement in environmental governance poses risks to the integrity of environmental protection frameworks in Indonesia.

Micro, Small, and Medium Enterprises (MSMEs) have an important contribution in supporting the national economy, especially in terms of job creation and strengthening the local economy. However, most MSMEs still face challenges in compiling financial statements that are in accordance with applicable accounting standards. This study aims to analyze the extent to which the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) has been implemented by MSME actors, as well as identify the obstacles faced in the process. The research approach used is qualitative descriptive, with data collection techniques through interviews, direct observation, and document review. The findings of the study show that the level of understanding of MSME actors towards SAK-EMKM is still low, and the implementation of these standards is not evenly distributed. The main causative factors include limited accounting knowledge, lack of professional assistance, and lack of access to technical training. In addition, most MSMEs still rely on manual recording without referring to correct accounting principles, making it difficult in the audit process or applying for loans to financial institutions. Another obstacle is the lack of digital literacy in financial management, as well as the assumption that the preparation of financial statements is not a top priority. In fact, well-structured financial statements can be an important tool in business decision-making and open access to funding. This study recommends the importance of collaboration between the government, academics, and financial institutions to provide training, mentoring, and a simple reporting system that is in accordance with the characteristics of MSMEs. This effort is expected to increase the awareness and ability of MSMEs to manage finances in an accountable and transparent manner, as well as support business growth and sustainability in the long term.

Micro, Small, and Medium Enterprises (MSMEs) in Denpasar City have a strategic role in the regional economy, particularly through job creation and contributions to local income. Despite their potential, many MSMEs still encounter challenges in financial management, which can hinder their development and sustainability. The emergence of information technology offers solutions, including cloud-based accounting systems that provide convenience, efficiency, flexibility, and accessibility—features that are especially beneficial for small business actors. This study aims to explore the factors that influence MSMEs’ interest in adopting cloud accounting systems in Denpasar City. The research uses a quantitative method with a survey approach involving MSME actors who currently use or have the potential to use cloud accounting. The independent variables in this study include personal ability, perceived ease of use, perceived usefulness, and perceived data security risk, while the dependent variable is the interest in using cloud accounting systems. The data were analyzed using multiple linear regression to determine the effect of each factor on the dependent variable. The results show that personal ability, perceived ease of use, and perceived usefulness have a positive and significant influence on MSMEs’ interest in adopting cloud accounting systems. In contrast, perceived security risk has a negative and significant effect, indicating that concerns about data privacy and cyber threats may hinder the adoption of this technology. The findings of this study contribute to the understanding of technology acceptance among MSMEs and highlight the importance of strengthening digital competencies, improving user-friendly system design, and enhancing cybersecurity measures. These insights are expected to support government and developers in formulating appropriate strategies to accelerate digital transformation within the MSME sector, especially in the context of financial technology. The implementation of such strategies can improve business performance and competitiveness among MSMEs in Denpasar and beyond.

Micro, Small, and Medium Enterprises (MSMEs) serve as a key pillar of Indonesia’s national economy, contributing significantly to the Gross Domestic Product (GDP) and employment absorption. Nevertheless, MSME actors continue to face various challenges, including limited access to capital, low digital literacy, and bureaucratic hurdles in business licensing. Law Number 11 of 2020 on Job Creation (UU Cipta Kerja) was introduced as a regulatory breakthrough to address these obstacles by simplifying bureaucracy, offering business incentives, and easing access to digital markets. This study focuses on the implementation of this policy in Kampung Batik Turi, Blitar City, a hub of local wisdom-based MSMEs. The research aims to analyze the local-level application of the Job Creation Law, identify supporting and inhibiting factors, and assess its impact on the growth and independence of batik MSME actors. The findings are expected to offer practical recommendations to strengthen the alignment between national regulation and the actual needs of regional MSMEs, fostering more inclusive and sustainable MSME empowerment.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting national economic growth, particularly through their contributions to job creation and the development of local potential. MSMEs serve as the backbone of inclusive economic development by reaching various segments of society. However, despite their strategic importance, MSMEs often face internal challenges, including the risk of fraud committed by employees. This study aims to examine the forms of fraud risk occurring within the MSME HJ.GUS BUSANA and analyze their impact on business operations. A qualitative descriptive approach was used, with data collected through direct interviews with the business owner. This method allowed for a contextual and in-depth understanding of the types of fraud experienced. The findings reveal two primary forms of employee fraud that pose a threat to operational efficiency and business sustainability. First, the excessive use of raw materials without the owner’s knowledge or approval, categorized as a high-risk behavior. Second, the use of business facilities such as equipment and working hours for personal purposes, categorized as a moderate-risk behavior. These practices lead to resource wastage, increased operational costs, and decreased productivity. The impact of such fraud is not only financial but can also erode trust within the workplace environment. Therefore, a more effective internal control system is essential, including proper monitoring of material usage and access to business resources. Additionally, instilling strong work ethics and a sense of responsibility among employees is crucial in building a positive organizational culture. Implementing these measures is key to ensuring that MSMEs can not only survive but also grow sustainably amidst the ever-changing business landscape. Strengthening internal supervision and ethical awareness can significantly reduce the risk of fraud, thereby enhancing the long-term resilience and performance of the enterprise.

Based on data from the Central Statistics Agency (BPS) from 2021 to 2023, the crime rate in Indonesia increased by 345,510 cases. This increase indicates social problems, particularly in the economic sector. Factors such as high unemployment, high poverty rates, and low minimum wages are the main causes driving crime. When people's basic needs are not met, the potential for deviant behavior to meet their living needs tends to increase. This study aims to analyze the influence of unemployment, poverty, and the Provincial Minimum Wage (UMP) on crime rates in Indonesia, both partially and simultaneously. The study uses a quantitative approach with secondary data sources obtained from official BPS publications. The data used is panel data, namely a combination of time series (time span) and cross-section (across regions/provinces) data for the period 2021–2023. Data analysis was performed using a panel data regression model with a Fixed Effect Model (FEM) approach after undergoing the Hausman Test. The results show that partially, the three variables—unemployment, poverty, and the UMP—have a significant influence on crime rates. Simultaneous testing also showed that collectively, these three variables significantly influence the crime rate. Furthermore, the coefficient of determination (R²) test result of 93.5% indicates that unemployment, poverty, and the minimum wage (UMP) variables are able to explain most of the variation in crime rates in Indonesia during the study period, while the remaining 6.5% is influenced by other variables not included in the model. This finding emphasizes the importance of improving the economic conditions of the community through job creation, poverty alleviation, and minimum wage adjustments as preventative measures to reduce crime rates in Indonesia.