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Odoo training at PT Tamaddun Inti Perkasa aims to improve existing business processes within the company through process integration, data transparency, and operational efficiency. Odoo implementation can improve the Company's operational efficiency and also increase HR capacity through mentoring and training to acquire digital skills relevant to the development of Industry 4.0. The training was conducted through participatory practices to improve digital skills through real company data. The training stages included identifying company problems, general socialization of Odoo usage, training, mentoring, evaluation, and feedback. The training participants consisted of 9 people from several departments and was held on December 8, 2025. A pre-training questionnaire proved that the company's employees are aware of the importance of integrated data management. This training activity successfully improved digital competency through the use of Odoo and respondents agreed that using Odoo can help simplify their work. The use of a flexible integrated system according to company needs such as Odoo is one solution. The use of six modules: Manufacturing, Inventory, Sales, Purchasing, Accounting, and Point of Sales (POS) is considered very important and must be understood by the company as a starting point for further development.

This study examines the effect of financial ratios on dividend policy with sales growth as a moderating variable in technology sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. Dividend policy is an important corporate decision because it reflects management considerations in balancing company growth and shareholder returns. The independent variables used in this research are profitability, liquidity, and leverage, while dividend policy is the dependent variable and sales growth acts as a moderating variable. Profitability is measured using Return on Assets (ROA), liquidity is proxied by the Current Ratio (CR), leverage is measured using the Debt to Equity Ratio (DER), and dividend policy is measured by the Dividend Payout Ratio (DPR). This study employs a quantitative approach using secondary data obtained from the annual financial statements of technology sector companies listed on the Indonesia Stock Exchange. The data are analyzed using multiple linear regression and moderated regression analysis.The results show that profitability does not have a significant effect on dividend policy, indicating that net profit generated during the year is not the main consideration in dividend distribution decisions within technology companies. Liquidity has a significant effect on dividend policy, suggesting that companies with stronger short-term financial conditions tend to have a greater ability to distribute dividends. Leverage also significantly affects dividend policy, implying that the level of corporate debt influences management decisions regarding dividend payments. Furthermore, sales growth does not moderate the relationship between profitability and dividend policy. However, sales growth is proven to moderate the effect of liquidity and leverage on dividend policy. These findings provide insights for management and investors in understanding dividend policy determinants in technology sector companies in Indonesia.

Business is an economic activity carried out by individuals or organizations to produce and sell goods or services with the aim of making a profit. The NSH Group Store is a business that sells carpets, pillows, bolsters, and dolls located in the Sei Dadap I/II Plantation, Sei Dadap District, Asahan Regency, North Sumatra 21225. The NSH Group Store was established in 2016 and is owned by Mrs. Siti Komariah Siregar. Among the challenges faced by the NSH Group Store owner are irregular stock procurement. Sales transaction processes still use conventional methods, reducing efficiency and time effectiveness, and potentially leading to data errors. Supply Chain Management is a series of approaches used to efficiently integrate suppliers so that goods can be distributed in the right quantities, locations, and at the right time, with the aim of minimizing overall system costs. A bolster pillow is a pillow that can function as both a pillow and a bolster. Bolster pillows are oval and long, so they can be hugged while sleeping. The benefits of a bolster pillow include maintaining a proper sleeping position, reducing pressure on joints, helping reduce aches, improving sleep quality, and improving overall health. Therefore, by implementing Supply Chain Management (SCM), data processing will be faster and more accurate.

This study aims to analyze the profitability and feasibility of sheep farming using intensive and semi-intensive rearing sistems in Suka Raya Village, Pancur Batu Sub-district. The research employed a survey method with purposive sampling, involving 16 farmers (8 intensive and 8 semi-intensive), each rearing more than 15 sheep and operating for at least 3 years. Data were collected through questionnaire interviews and field observations, then analyzed descriptively to calculate production costs, revenue, income, R/C ratio, and Break Even Point (BEP). Results showed that the average total production cost for the intensive sistem was Rp 52,429,313, higher than the semi-intensive sistem at Rp 39,664,375. The average revenue for the intensive sistem was Rp 69,150,000, while the semi-intensive sistem was Rp 63,712,500. The average income for intensive farmers was Rp 16,720,688, compared to Rp 24,048,125 for semi-intensive farmers. The average R/C ratio for the intensive sistem was 1 (near break-even), while the semi-intensive sistem was 2 (more efficient and profitable). BEP analysis indicated higher sales for the intensive sistem (Rp 844,022/sheep/period) compared to the semi-intensive sistem (Rp 691,052/sheep/period), with a larger production BEP for the intensive sistem (44 sheep) than the semi-intensive sistem (33 sheep). The semi-intensive sistem is recommended for farmers with limited capital and small to medium-scale operations due to lower costs and higher profit margins, while the intensive sistem is more suitable for large-scale operations with adequate capital, feed management, and health care.

Business ventures are activities carried out by individuals or organizations involving the production, sale, purchase, or exchange of goods and services, with the aim of generating profit. A basic necessities store (commonly known as a “sembako” store in Indonesia) sells daily staple needs, especially the nine essential commodities (sembako), which include items such as rice, sugar, cooking oil, eggs, salt, and other key food ingredients. UD. Putri 2, located in Dusun 1A, Sumber Harapan Village (21261), Tinggi Raja Subdistrict, Asahan Regency, was established in 2018 and has since become an essential part of the local community. This has required UD. Putri 2 to constantly monitor their stock inventory. However, the company still faces inefficiencies in managing sales data processing, which often leads to inventory shortages. When the supply of goods is insufficient to meet customer demand, customers may turn to other stores. If this occurs repeatedly, the store risks losing profit due to the unavailability of goods. Supply Chain Management (SCM) refers to the integrated processes and production activities starting from the acquisition of raw materials from suppliers, the value-adding processes that turn raw materials into finished products, the inventory storage process, and the distribution of finished goods to retailers and consumers. The implementation of SCM can optimize inventory management of staple goods, minimize inventory costs, and improve supply chain efficiency at UD. Putri 2.

Selecting the right supplier is a critical aspect of supply chain management, especially in a retail business like Parfume Corner, which relies on product quality, availability, and on-time delivery. This study aims to implement the VIKOR (VlseKriterijumska Optimizacija I Kompromisno Resenje) method as a multi-criteria decision-making approach to determine the best perfume supplier. The VIKOR method was chosen because of its ability to handle conflicts between criteria and produce optimal compromise solutions. The evaluation criteria used include product quality, price, on-time delivery, after-sales service, and flexibility in negotiations. Data were collected from five potential suppliers through observation, interviews, and historical transaction documents. The analysis results showed that one supplier obtained the lowest VIKOR index score, thus being determined as the best compromise solution. The implementation of the VIKOR method proved effective in providing objective and transparent recommendations, which can support Parfume Corner's strategic decisions in building long-term partnerships with reliable suppliers. This approach can also be adapted by similar businesses to improve procurement efficiency and quality. The test results obtained were that in the expert test a Good value was obtained, namely 80%, while in the system test a Very Good conclusion was obtained, namely 100%.

Digital transformation is an urgent need for MSMEs to maintain competitiveness, yet many businesses like Toko ANHA Kosmetik still rely on manual operational systems that pose a high risk of inefficiency and losses due to expired products. This study aims to design and develop a mobile-based cosmetic sales application capable of integrating inventory management with an early warning feature for product expiration. The methodology employed is Design Thinking, encompassing the stages of empathize, define, ideate, prototype, and test to ensure the solution is user-centered. The results indicate that this approach successfully identified the primary pain points of the store owner and translated them into functional features such as automatic T-30 expired date notifications and digital product catalogs. System testing was conducted using Black Box Testing, yielding 100% functional validity, and User Acceptance Testing (UAT), which resulted in an average score of 83.49%, categorized as "Excellent." This study concludes that the designed application is not only technically effective in preventing operational losses but also highly acceptable to MSME users due to its intuitive and functional interface.

Toko Jahit SA’aminah is a business engaged in tailoring services and the sale of sewing supplies that still manages data manually using record books. This condition causes several problems, such as slow data recording, the risk of data loss or damage, difficulties in monitoring the status of tailoring work and inventory, as well as obstacles in preparing tailoring service and sales reports. This study aims to design and develop a web-based tailoring service and sales information system to optimize the effectiveness and efficiency of operational performance. The system development method used is the waterfall method, which includes the stages of requirements analysis, system design using UML (Use Case Diagram, Activity Diagram, and Class Diagram), implementation using the Laravel framework with the PHP programming language and MySQL database, as well as system testing using the Black Box Testing method. The results show that the developed system is able to facilitate the management of tailoring service and sales data, monitor the status of tailoring work, check the availability of sewing supplies, and accelerate the preparation of tailoring service and sales reports to be submitted to the owner of Toko Jahit SA’aminah.

This study aims to classify customer payment methods at 17 Coffee & Eatery using machine learning algorithms, namely Naïve Bayes and Support Vector Machine (SVM). The increasing use of digital and non-cash payments has generated large volumes of transaction data that are rarely analyzed optimally, even though such data contain valuable information for business decision making. This research used secondary transaction data collected from January to March 2025, consisting of 10,147 transaction records. The dataset included several attributes such as order time, payment time, transaction type, total sales, number of items, and payment method. Data preprocessing was performed through data cleaning, feature engineering, normalization, and label encoding before being divided into training and testing sets with an 80:20 ratio. The Naïve Bayes and SVM models were then trained and evaluated using accuracy, precision, recall, F1-score, and ROC–AUC metrics. The results show that both algorithms were able to classify payment methods effectively, but SVM achieved higher accuracy and more stable performance than Naïve Bayes. These findings indicate that SVM is more suitable for handling complex and heterogeneous transaction patterns. The implementation of machine learning for transaction classification can support more efficient financial management and data-driven decision making for small and medium enterprises in the culinary sector.

The rapid development of the sea transportation industry produces a massive and complex volume of transaction data, requiring strategic management to support managerial decision-making. This research aims to implement the Executive Information System on SeaPass in order to evaluate the performance of ship ticket sales. The research method uses data visualization with a two-level drill-down mechanism, which allows the presentation of information hierarchically from general summaries to specific details. The methodological stages include needs analysis, user interface (UI) design using Figma, front-end implementation with HTML, CSS, and JavaScript, database integration, and system testing through Black Box Testing. The results showed that the SIE implementation successfully integrated operational data, including schedules, ships, and manifests, into an interactive dashboard. The two-level drill-down feature provides the ability for executives to identify operational anomalies and market fluctuations in real-time. In conclusion, the system significantly enhances executive data analysis capabilities, transforming complex transaction data into accurate strategic information, thereby supporting more precise business decision-making and adaptive to the dynamics of the marine transportation market.

Automatic motorcycle spare part sales have increased along with the high use of automatic two-wheeled vehicles in the community. To support optimal sales strategies and stock management, customer purchasing pattern analysis is required. This study uses the FP-Growth algorithm to identify association patterns between automatic motorcycle spare part products that are frequently purchased together. FP-Growth was chosen because of its ability to efficiently find frequent itemsets without the need to generate candidate itemsets as in the Apriori algorithm. Transaction data is processed to form an FP-Tree which is then extracted to find relationships between items. The analysis results show combinations of products that frequently appear together, such as brake pads and engine oil, which can be used as a basis for compiling sales packages, product placement, and product recommendations. By implementing the FP-Growth algorithm, spare part stores or workshops can improve service and efficiency in sales management.

This study was conducted to analyze the implementation of financial management and accounting practices at a Coffee Shop in South Jakarta operating within the MSME sector, with a focus on the importance of structured financial management and the application of standardized accounting as a fundamental element in supporting business sustainability. The research employed a qualitative descriptive method through interviews, direct observations, and document review. The findings indicate that the Coffee Shop has applied a cash-based recording system and utilizes a simple point of sales (POS) application to monitor cash flow and sales transactions. However, the recording of fixed assets, depreciation calculations, and the recognition of liabilities have not fully complied with the guidelines of FAS MSMEs, resulting in financial information that remains limited, lacks transparency, and does not provide a comprehensive overview of the business’s financial condition. Therefore, this study highlights the need to improve human resource capabilities in accounting and to implement simple yet credible accounting software to support more accurate, efficient, and accountable financial reporting. With more professional financial management, business owners will be better equipped to make strategic decisions, strengthen stakeholder trust, and enhance the competitiveness and long-term sustainability of the Coffee Shop.

Tax avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales growth, capital intensity, and earnings management on tax avoidance with company size as a moderating variable. The population of this study comprises 221 manufacturing companies listed on the IDX in 2020-2024, with a sample of 64 companies selected via purposive sampling based on specific criteria, yielding a total of 320 observations analyzed using panel data regression (E-Views 12). The results show that sales growth directly affects tax avoidance, and company size moderates the relationship between sales growth and tax avoidance. However, capital intensity and earnings management do not have a significant effect, and company size cannot moderate the relationship between capital intensity and earnings management with tax avoidance. These findings emphasize that high sales growth can encourage companies to comply with tax regulations, thereby reducing tax avoidance, and that this effect can be suppressed by large company size due to greater reputational pressure and scrutiny. This study expands on previous research by making company size a moderating variable in the relationship between sales growth, capital intensity, and earnings management and tax avoidance.

This study aims to analyze the production process, marketing strategies, and environmental impacts of sugarcane brown sugar agroindustry at the household scale, using the Haeruddin enterprise located in Latellang Village, Patimpeng District, Bone Regency as a case study. A descriptive qualitative approach was employed, with data collected through in-depth interviews, participatory observation, and document analysis. The results show that the enterprise manages approximately 50 hectares of sugarcane land with productivity ranging from 30–60 tons per hectare, which is below the national average. The production capacity reaches 1–2 tons of sugarcane per day, producing approximately 1 ton of brown sugar daily, and involves local labor in cultivation and processing activities. Marketing is conducted through direct sales and local distributors, with prices ranging from IDR 8,000–10,000 per kilogram, without the use of digital promotion or modern retail channels. From an environmental perspective, the production process generates solid, liquid, and gaseous waste; however, solid waste in the form of bagasse is reused as fuel, while liquid waste and combustion residues are only partially managed. These findings indicate that while the enterprise contributes to employment and the local rural economy, improvements in production efficiency, marketing strategies, and environmental management are required to enhance competitiveness and sustainability. This study provides practical insights for the development of sustainable household-scale sugarcane brown sugar agroindustries in rural areas.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the economy of Ketapang Regency but still face challenges in financial recording and management. Many MSME actors have not yet utilized digital technology optimally, leading to manual bookkeeping processes that are prone to errors. This study aims to develop a web-based financial bookkeeping application using the User-Centered Design (UCD) approach, focusing on user needs. The UCD method was applied through four stages: understanding the context of use, specifying user requirements, designing solutions, and evaluating the results. The developed application includes key features such as product management, supplier management, sales recording, receipt printing, and financial reporting. Based on usability testing involving 25 respondents, the application achieved an average satisfaction level of over 85% across aspects of learnability, efficiency, memorability, error handling, and satisfaction. The findings indicate that the application effectively supports MSME actors in recording financial transactions more efficiently, accurately, and reliably. Future improvements may include the integration of digital payment systems, enhanced data security, and interactive graphical financial analysis features.

This study aims to analyze the operational strategies, promotional practices, and implementation of business ethics at the small and medium enterprise (SME) Warung Makan (RM) Bunda in Medan City. The research employs a case study approach with a qualitative-descriptive method. Primary data were collected through semi-structured interviews with the owner, employees, and selected customers using purposive sampling, complemented by participatory observation and document analysis such as sales records, simple financial reports, and promotional materials. Data were analyzed through inductive and deductive coding processes to identify key themes, including understanding of business ethics, implementation of marketing strategies, the impact of these strategies on customer loyalty and brand image, as well as challenges faced in business management. The validity of findings was strengthened through data source triangulation and member checks with key informants. The results indicate that the marketing and promotional strategies implemented have positively influenced the improvement of the business image and customer loyalty, although the SME still faces limitations in resources and market competition challenges. These findings provide important implications for the development of sustainable business strategies for SMEs in the culinary sector.

Digital transformation has become a major driver in enhancing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in the era of global competition. However, scientific evidence regarding the pathway of digital transformation and its impact on market performance remains separately distributed and has not been systematically synthesized. This study conducts a Systematic Literature Review (SLR) based on PRISMA 2020 on international publications within the 2013–2024 range. The results of the analysis indicate that the digital transformation pathway encompasses digital capability, digital orientation, digital integration, digital strategy alignment, and the utilization of operational technology. Each pathway contributes differently to market outcomes such as sales growth, customer retention, market expansion, and competitive advantage. The study also found the presence of moderating and mediating roles through innovation capability, dynamic capability, organizational culture, and competition intensity. This research produces an integrated conceptual model and recommendations for a further research agenda to deepen strategic management theory in the context of MSMEs.

In the fast-moving fashion retail industry, supply chain efficiency is a key factor in operational success. Heybeb Factory Outlet, as one of the retail business actors, faces challenges in managing the flow of goods from upstream to downstream, particularly in balancing demand between offline (physical stores) and online (e-commerce/marketplace) channels. This proposal aims to design and analyze the logistics workflow starting from goods ordering (restocking) from the central warehouse, the goods receiving process, rigorous Quality Control (QC) procedures, storage in a dedicated transit warehouse, and the stock distribution mechanism (stock split) for the two sales channels. The main issues identified include the risk of overselling in one channel while stock accumulation occurs in another, as well as the potential for defective items to pass through due to an unstructured QC process. This study employs a descriptive qualitative approach by mapping out an ideal Standard Operating Procedure (SOP). The expected outcome is the development of an integrated inventory management system capable of minimizing return rates caused by defective items and maximizing inventory turnover through accurate stock allocation between online and offline divisions.

The decline in sales of UD Swasta Nulus in the 2022–2024 period and the increasing competition in the printing business in Denpasar City are phenomena related to consumer purchasing decisions. This study aims to analyze the influence of product quality, price, and promotion on consumer purchasing decisions of UD Swasta Nulus in Denpasar. This study is associative-causal with a quantitative approach. The study population consisted of 385 active consumers, with a sample of 80 respondents determined using the Slovin formula. Primary data were collected through a questionnaire using a Likert scale and analyzed using multiple linear regression. The results showed that product quality had a positive and significant effect on purchasing decisions. The price variable also had a positive and significant effect on purchasing decisions. In addition, promotion had the most dominant influence on purchasing decisions, with the highest beta value and coefficient compared to other variables. Simultaneously, the three independent variables had a positive and significant effect on consumer purchasing decisions of UD Swasta Nulus. This study enriches the empirical discourse in service marketing management, particularly in the printing sector, by emphasizing the importance of the marketing mix consisting of product quality, price, and promotion in shaping consumer purchasing decisions. Practically, these findings are expected to provide insights for UD Swasta Nulus in formulating more effective marketing strategies, especially through improving print quality, setting competitive prices, and strengthening digital-based promotional strategies to reach wider consumer segments.

The development of information technology (IT) has become a crucial element in improving operational efficiency and business competitiveness in the digital era. This study aims to design an information technology infrastructure strategy for a local skincare company that currently still faces obstacles due to fragmented communication processes and manual data recording. The research method uses the Ward and Peppard framework, supported by SWOT and Value Chain analysis to identify the internal and external business environment and formulate an IS/IT strategy that aligns with the business strategy. The research approach is descriptive qualitative through interviews, observations, and literature studies. The analysis results indicate that the main problem lies in the lack of infrastructure capable of integrating production, distribution, and inventory management processes. Based on these findings, this study recommends designing an infrastructure strategy that supports the implementation of the integrated system "Sivendor". This system functions as a hub that connects workflows between production vendors, warehouses, and sales departments. In conclusion, this study produces a blueprint for an adaptive IT infrastructure strategy as a technical foundation to minimize data errors, improve operational efficiency, and support real-time decision-making.