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This study aims to understand the psychological dynamics of bilih fish traders at Lake Singkarak in facing periods of scarcity, including psychological processes, survival strategies, and the impacts experienced. This research employs a qualitative approach using the Miles and Huberman data analysis model, which includes data collection, data condensation, data display, and conclusion drawing and verification. The results show that the traders possess strong psychological resilience in dealing with economic and environmental pressures. Cognitively, they demonstrate adaptive thinking and maintain optimism; affectively, they are able to manage negative emotions such as anxiety and stress; and conatively, they remain active in making efforts to sustain their businesses. The adaptive strategies implemented include business diversification, restructuring of capital management, and strengthening social networks with fishermen and other business actors. These dynamics are influenced by internal factors such as experience, religious values, and social responsibility, as well as external factors such as environmental conditions and market competition. Overall, psychological resilience, social values, and spirituality are key factors in maintaining business sustainability during periods of scarcity. Therefore, support from the government is needed in the form of training, financial assistance, and policies that favor local business actors.

Penelitian ini menganalisis praktik akuntansi keberlanjutan pada Arif Barbershop, sebuah usaha mikro, kecil, dan menengah (UMKM) di Jombang, Jawa Timur, Indonesia. Dengan menggunakan pendekatan studi kasus kualitatif, penelitian ini mengeksplorasi bagaimana barbershop menerapkan prinsip Environmental, Social, dan Governance (ESG) dalam operasional sehari-hari. Data dikumpulkan melalui wawancara mendalam dengan pemilik usaha dan dianalisis menggunakan analisis tematik. Temuan menunjukkan bahwa Arif Barbershop telah menerapkan praktik lingkungan dasar seperti pengelolaan limbah rambut melalui kantong plastik ke tempat pembuangan sampah, serta efisiensi energi dengan mematikan peralatan listrik setelah jam operasional. Dari aspek sosial, barbershop menjaga kepuasan pelanggan melalui konsistensi kualitas layanan dan sistem bagi hasil (60:40) kepada karyawan. Praktik tata kelola, meskipun bersifat informal, mencakup pencatatan keuangan sederhana menggunakan buku biasa. Namun demikian, barbershop belum memiliki izin usaha formal dan belum menerapkan kerangka akuntansi keberlanjutan yang terstandar. Penelitian ini menyoroti bahwa UMKM dapat mempraktikkan akuntansi keberlanjutan secara intuitif, dan menyarankan perlunya program pelatihan serta alat pelaporan yang disederhanakan.

Perkembangan teknologi mendorong pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk mulai menerapkan pencatatan keuangan berbasis digital. Namun, masih terdapat pelaku UMKM yang mengalami kesulitan dalam melakukan pengelolaan keuangan usaha secara terstruktur. Permasalahan tersebut ditemukan pada UMKM Ubi Cilembu Madu Oven Lumintu dan Warung Madura Sembako Amanda di wilayah Condongcatur yang masih menggunakan pencatatan manual dalam kegiatan usahanya. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM dalam melakukan pencatatan keuangan berbasis digital menggunakan Microsoft Excel dan aplikasi BukuWarung. Metode pelaksanaan kegiatan dilakukan melalui observasi, sosialisasi, pelatihan, pendampingan, dan evaluasi. Kegiatan dilaksanakan pada tanggal 17 April 2026, 5 Mei 2026, dan 20 Mei 2026. Hasil kegiatan menunjukkan bahwa pelaku UMKM mulai memahami pentingnya pencatatan keuangan usaha secara teratur serta mampu mencatat pemasukan dan pengeluaran usaha menggunakan Microsoft Excel dan aplikasi BukuWarung. Penggunaan Microsoft Excel membantu UMKM Ubi Cilembu dalam melakukan pencatatan keuangan sederhana secara lebih rapi, sedangkan aplikasi BukuWarung membantu Warung Madura dalam mengelola transaksi usaha dan pencatatan hutang pelanggan secara lebih praktis. Kegiatan ini membantu pelaku UMKM dalam melakukan pencatatan keuangan usaha secara lebih teratur dan mudah dipahami.

Penelitian ini bertujuan untuk menganalisis pengaruh faktor internal (sumber daya manusia, modal usaha, dan kualitas produk) serta faktor eksternal (harga dan lokasi) terhadap keberhasilan usaha UMKM milik women Generasi Z di Kota Kupang. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan terdiri dari data primer yang diperoleh secara langsung melalui kuesioner yang diberikan kepada responden. Populasi penelitian terdiri dari seluruh UMKM di Kota Kupang, dengan sampel sebanyak 60 responden yang dipilih menggunakan teknik sampling kuota, yang terdiri dari 10 responden dari masing-masing 6 kecamatan di Kota Kupang. Teknik analisis data yang digunakan meliputi analisis statistik deskriptif dan inferensial menggunakan SPSS. Validasi dilakukan melalui uji validitas dan reliabilitas, uji asumsi klasik, serta analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa sumber daya manusia, modal usaha, dan kualitas produk memiliki dampak positif dan signifikan terhadap kesuksesan usaha UMKM milik perempuan Generasi Z di Kota Kupang. Sementara itu, harga memiliki efek yang signifikan namun negatif, artinya ketidakakuratan dalam penetapan harga dapat mengurangi minat beli konsumen. Di sisi lain, lokasi usaha tidak memiliki efek yang signifikan, yang menunjukkan bahwa peran lokasi semakin berkurang seiring dengan perkembangan pemasaran digital.

The rapid development of communication technology has spurred public demand for smartphones, particularly iPhones, seen as a symbol of prestige and advanced technology. This high demand has been exploited by unscrupulous business actors who distribute parallel import (black market) iPhones that are not officially registered, posing risks to consumers. This study examines the legal protection procedures for consumers, the legal standing of consumers in black market iPhone transactions, and the liability of business actors under Law Number 8 of 1999 concerning Consumer Protection (UUPK). Using a normative legal research method, the study employs statutory and conceptual approaches, analyzing primary, secondary, and tertiary sources. The findings indicate that consumer protection can be achieved through preventive measures such as public education and information transparency, and repressive measures via dispute resolution mechanisms, both in court and through the Consumer Dispute Settlement Agency (BPSK). Consumers' legal rights are acknowledged, though they remain vulnerable due to the purchase of illegal goods. Business actors may be held liable for product liability, including the obligation to provide accurate information and face sanctions. In conclusion, consumer protection in black market iPhone transactions remains insufficient, and stronger enforcement is necessary.

The presence of BUMDes is an important factor in improving the economy and community independence, such as through the village savings and loan program. However, the lack of socialization and inaccurate targeting of program recipients are problems that have implications for BUMDes capital turnover. This study aims to explain the optimization of the savings and loan program in BUMDes in realizing the economic independence of the community of Kalimanah Kulon Village, Kalimanah District, Purbalingga Regency. This study uses a qualitative case-study approach. Data were obtained through interviews, observations, and document analysis. The results show that the BUMDes savings and loan program is able to increase village income and community welfare, although it is still not optimal. In its implementation, there are several obstacles that have the potential to hinder the implementation of this program, including the issue of inadequate human resources, minimal business planning and innovation, and low community participation in loan repayment and BUMDes business management. Therefore, adequate planning by the village government to increase the capacity of managers and community participation, as well as strengthening institutions and collaboration with relevant stakeholders in BUMDes business management are important prerequisites for optimal program achievement. In addition, intensive and ongoing outreach to all levels of society regarding BUMDes programs is needed to ensure BUMDes can more optimally fulfill their role in improving village welfare and independence.

The Impactfull Community Service Program (KKN) of Universitas Mayjen Sungkono in Pohjejer Village was conducted to optimize the utilization of butterfly pea flower (Clitoria ternatea) as a local resource that has not been fully utilized. The main problem faced by the community, particularly housewives, is the limited knowledge and skills related to the benefits, processing techniques, and business opportunities of butterfly pea flowers. This program aimed to enhance community knowledge and skills in processing butterfly pea flowers into herbal beverage products with economic value and the potential to be developed as home-based enterprises. The implementation methods included a community organizing approach, participatory socialization, interactive discussions, and direct demonstrations of herbal beverage production using butterfly pea flowers. The results indicated an improvement in participants’ understanding of the health benefits of butterfly pea flowers, appropriate processing methods, and their potential development as MSME products. In addition, the program increased participants’ interest and motivation to independently produce herbal beverages as an additional source of household income. Overall, this KKN program had a positive impact on encouraging the utilization of local resources to improve household economic conditions and empower rural communities.

ABSTRACT Hospitals can be established by the Central Government, Regional Government, or the Community. Hospital management organized by the Government can apply the financial management pattern of BLU or BLUD. Hospital independence can be achieved through healthy business processes. The dual role of hospitals as public services and business entities. The commercial health sector is increasingly closely linked to the global health industry. Collaboration between BLU hospitals and private business entities is often manifested in KSO contracts. KSO contracts must contain legal principles (rechtbeginselen) which serve as basic norms and guidelines in the formation or creation of legal regulations. The principle of personality in KSO contracts is important to ensure the parties' performance is balanced. This study uses a normative or doctrinal legal research methodology by examining primary legal sources in the form of KSO contracts between BLU hospitals and private business entities, the Civil Code, and other material laws. A study was also conducted on secondary legal sources in the form of legal materials consisting of books or legal journals regarding legal principles, the views of legal doctrines, and the results of legal research. Keywords : Principle of Personality, Public Service Agency, Operational Cooperation Contract.

Digital marketing has become a vital tool for business growth today, especially for housewives running small businesses. However, challenges such as a lack of technical knowledge and limited access to digital devices often hinder them from competing in the modern marketplace. In response to this phenomenon, the Community Service (PKM) initiative in Tamallayang Village, Bontonompo, was specifically designed to strengthen the capacity of housewives through education on the use of marketing technology to advance their businesses. This program employs a participatory training model that emphasizes two-way discussions and real-life case studies, allowing participants to understand and directly apply material such as digital marketing fundamentals, WhatsApp optimization, and content creation techniques. The success of this program is reflected in the substantial increase in competency and growing optimism of the participants in managing their businesses in the digital realm. The mothers now not only master the theory but are also able to execute the strategies they have learned to expand product exposure and boost sales figures. The benefits of this activity also have broad implications for strengthening the family economic structure and overall social welfare in the region. Going forward, the successful implementation of digital marketing strategies in Tamallayang Village is expected to become a prototype for empowering MSMEs in other areas, while also emphasizing that technological adaptation is a mandatory step in strengthening business competitiveness in the current era.

Penelitian ini bertujuan untuk menganalisis implementasi Peraturan Daerah Kabupaten Ngawi Nomor 13 Tahun 2019 tentang Perlindungan dan Pemberdayaan Petani serta mengidentifikasi faktor penghambat pelaksanaannya dalam mendukung ketahanan pangan daerah. Penelitian ini menggunakan metode penelitian hukum empiris yang mengkaji hukum tidak hanya sebagai norma tertulis, tetapi juga sebagai praktik pelaksanaannya dalam masyarakat. Data penelitian diperoleh melalui wawancara dengan aparatur Dinas Ketahanan Pangan dan Pertanian Kabupaten Ngawi, penyuluh pertanian, serta petani. Selain itu, penelitian juga menggunakan data sekunder yang diperoleh melalui studi kepustakaan berupa peraturan perundang-undangan, buku, jurnal ilmiah, serta dokumen resmi pemerintah daerah. Data yang diperoleh dianalisis menggunakan metode deskriptif kualitatif dengan membandingkan ketentuan hukum dengan kondisi di lapangan. Hasil penelitian menunjukkan bahwa implementasi kebijakan telah dilaksanakan melalui beberapa program perlindungan dan pemberdayaan petani, seperti bantuan sarana produksi berupa benih unggul, pupuk bersubsidi, alat dan mesin pertanian, pelaksanaan program Asuransi Usaha Tani Padi, perlindungan sosial melalui BPJS Ketenagakerjaan, penyediaan sarana dan prasarana pertanian, serta kegiatan pelatihan dan penyuluhan bagi petani. Namun pelaksanaan kebijakan tersebut masih menghadapi beberapa hambatan, antara lain belum diterbitkannya Peraturan Bupati sebagai regulasi turunan, keterbatasan anggaran daerah, rendahnya partisipasi petani, serta koordinasi antarinstansi yang belum optimal sehingga pelaksanaan kebijakan belum berjalan secara maksimal dalam mendukung ketahanan pangan daerah.

The rapid development of information technology requires adaptation across various business sectors, including small and medium enterprises (SMEs). BUMDes Poto Bo’o, located in Wolotopo Village, Ndona Timur District, still manages sales data manually using ledger books. This practice leads to several issues, such as data inaccuracies, lack of automatic inventory updates, and delays in report generation.This study aims to design and implement a basic necessities (sembako) sales information system for the BUMDes. The system development method used is the waterfall model, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The system is developed using PHP programming language and MySQL database.The main features of the system include product management, customer management, transaction processing, tracking of incoming and outgoing goods, and real-time sales reporting. The results show that the developed information system improves transaction recording accuracy, enhances inventory data accuracy, and accelerates the sales reporting process.Therefore, the system is expected to improve the operational efficiency of BUMDes Poto Bo’o, support financial management transparency, and increase public trust in the performance of the village-owned enterprise.

This community service activity aims to improve students' understanding of entrepreneurship through the Socialization of Basic Entrepreneurship for Individual Businesses at SMKN 1 Banyudono, Boyolali Regency. Entrepreneurship education plays a crucial role in preparing vocational school students to enter the workforce and become independent entrepreneurs. However, students' understanding remains limited, both conceptually and practically, particularly regarding individual businesses. This activity was designed using a community organizing approach by actively involving students in all stages of the activity. The implementation method included entrepreneurship socialization, interactive discussions, case studies, simple business simulations, and short interviews. A mixed-method approach was used, namely qualitative through observation and discussion, and quantitative through pre-test and post-test evaluation. The results of the activity showed a significant increase in student understanding, marked by an increase in the average score from the pre-test to the post-test. In addition, there was a positive change in attitude in the form of increased participation, self-confidence, and student awareness of the potential of individual businesses as a realistic business option.

The revocation of business licenses by the President of the Republic of Indonesia against 28 companies proven to have violated forest utilization regulations signifies a shift in environmental law enforcement from a predominantly punitive criminal approach to preventive administrative measures. This article aims to analyze the legal basis of the President’s authority to revoke business licenses related to natural resource utilization, to position license revocation as an instrument of environmental law enforcement within Indonesia’s legal system, and to assess its implications for environmental protection and legal certainty for business actors. This study employs a normative juridical research method using statutory and conceptual approaches. The findings indicate that Presidential license revocation possesses juridical legitimacy within the framework of the rule of law and environmental and forestry legislation. Nevertheless, the implementation of such a policy requires clear administrative procedural standards to ensure legal certainty and to prevent potential abuse of power. This article concludes that license revocation can function as an effective environmental law enforcement instrument provided that it is accompanied by adequate oversight mechanisms and due process of law.

Transformasi digital dalam sistem pembayaran telah mengubah lanskap pengelolaan keuangan Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini bertujuan mengeksplorasi pengaruh penggunaan pembayaran digital terhadap praktik pengelolaan arus kas dan transparansi keuangan UMKM. Pendekatan kualitatif dengan desain studi kasus multipel diterapkan, melibatkan 14 pemilik/manajer UMKM di Kota Semarang yang dipilih melalui purposive sampling. Data dikumpulkan melalui wawancara semi-terstruktur, observasi non-partisipan, dan analisis dokumen, kemudian dianalisis menggunakan kerangka Miles, Huberman, dan Saldaña. Hasil penelitian mengungkapkan bahwa pembayaran digital mentransformasi pengelolaan arus kas melalui percepatan settlement (85,7%), otomatisasi pencatatan (92,8%), dan peningkatan efisiensi biaya (78,6%). Transparansi keuangan meningkat melalui ketersediaan audit trail digital (100%), pemisahan keuangan pribadi-usaha (71,4%), dan akurasi pencatatan (85,7%). Permintaan pelanggan dan kemudahan penggunaan menjadi pendorong utama, sementara gangguan konektivitas dan keterbatasan literasi digital menjadi penghambat. Penelitian ini memperkaya literatur adopsi fintech dengan perspektif kualitatif mengenai dampak pasca-adopsi pembayaran digital terhadap pengelolaan keuangan UMKM.

Transformasi digital menuntut pelaku usaha mikro, kecil, dan menengah (UMKM) untuk memiliki kesiapan pemasaran digital agar mampu bersaing di pasar yang semakin kompetitif. Namun, kesiapan tersebut pada UMKM binaan Kelurahan Bangetayu Wetan masih bervariasi terutama pada aspek literasi digital, pemanfaatan infrastruktur, strategi pemasaran, sikap dan motivasi digital, serta dukungan kelembagaan. Penelitian ini bertujuan menganalisis hubungan kesiapan pemasaran digital dengan daya saing usaha lokal UMKM binaan Kelurahan Bangetayu Wetan. Penelitian menggunakan pendekatan kuantitatif dengan desain cross sectional. Data primer dikumpulkan melalui kuesioner kepada seluruh anggota UMKM binaan kelurahan sebanyak 34 responden menggunakan teknik total sampling. Analisis data dilakukan secara deskriptif dan inferensial menggunakan uji korelasi Spearman untuk menguji hubungan antarvariabel. Hasil penelitian menunjukkan bahwa infrastruktur digital, strategi pemasaran digital, sikap dan motivasi digital, serta dukungan kelembagaan memiliki hubungan positif dengan daya saing usaha lokal UMKM, sedangkan literasi digital pemasaran tidak menunjukkan hubungan yang signifikan. Dukungan kelembagaan melalui pelatihan, pendampingan, dan fasilitasi pemasaran digital terbukti memperkuat kapasitas pelaku usaha dalam memanfaatkan teknologi untuk promosi dan perluasan pasar. Kesiapan pemasaran digital yang lebih baik berkontribusi terhadap peningkatan visibilitas produk, akses pasar, dan keberlanjutan usaha lokal. Disimpulkan bahwa kesiapan pemasaran digital merupakan faktor penting dalam meningkatkan daya saing usaha lokal UMKM binaan Kelurahan Bangetayu Wetan. Oleh karena itu, diperlukan penguatan program pemberdayaan UMKM berbasis digital melalui pelatihan berkelanjutan, peningkatan infrastruktur digital, serta pendampingan kelembagaan yang terintegrasi di tingkat kelurahan

This study aims to analyze the impact of inflation on the profitability of Micro, Small, and Medium Enterprises (MSMEs) operating in traditional markets. Inflation influences key business aspects, including rising production costs, declining consumer purchasing power, and instability in input prices, all of which can disrupt business performance. The research employed a quantitative approach using survey data collected from MSME actors to assess these effects. The findings reveal that inflation has a significant negative impact on MSME profitability, particularly through the reduction of profit margins. This occurs as businesses face higher raw material costs while simultaneously experiencing a decline in sales volume due to weakened consumer demand. As a result, many MSMEs struggle to maintain financial stability and sustain their operations under inflationary pressure. These findings highlight the need for adaptive strategies among MSMEs, such as cost efficiency and pricing adjustments. Additionally, the study offers important policy implications for the government to support MSMEs through targeted interventions, including price stabilization measures and financial assistance programs, in order to maintain business resilience and economic sustainability.

This community service activity aims to enhance students’ competencies in business management, production, and operations through an industrial visit to PT. XYZ. The activity involved 65 students from the Entrepreneurship Study Program of Universitas Negeri Medan and was conducted in December 2025. The method used was experiential learning, allowing students to gain direct exposure to real industrial practices. The stages of the activity included preparation, implementation of the industrial visit, observation and data analysis, and evaluation and reflection. The results of the activity indicate significant improvements in five key areas: understanding of business management, production processes, operations management, development of soft skills, and increased entrepreneurial motivation and interest. Students were able to connect theoretical knowledge with real-world applications, thereby enhancing their analytical and practical abilities. In addition, the activity contributed to the development of communication skills, teamwork, critical thinking, and professional attitudes. Overall, this program demonstrates that industrial visits are an effective learning strategy in entrepreneurship education to produce competent, adaptive, and competitive graduates.

Culinary MSMEs play a crucial role in supporting the regional economy, including in Kolaka Regency, Southeast Sulawesi. However, sole proprietorships in this sector still face significant challenges, particularly related to limited access to capital. This study aims to explore the relationship between limited capital and the sustainability of sole proprietorships in the culinary sector in Kolaka Regency, considering influencing factors such as family support, local government policies, and local market dynamics. This study employed a qualitative approach with a case study method. Data were obtained through in-depth interviews, field observations, and documentation. Informants were purposively selected from sole proprietorships in the culinary sector who had been operating their businesses for at least two years. The results show that limited capital is not only a simple financial barrier but also directly impacts the business's ability to innovate, maintain product quality, expand market reach, and survive competition. Most entrepreneurs rely on personal capital and informal loans from family, while access to formal financial institutions remains very limited due to complicated administrative procedures and low financial literacy. Business sustainability is heavily influenced by personal adaptation strategies, community support, and the gradual building of customer trust. This study recommends strengthening financial literacy, simplifying credit access procedures, and enhancing local government involvement in building a more environmentally friendly business ecosystem for local culinary MSMEs.

This study examines thee regulations governing the post-notification obligation for share acquisitions from the perspective of competition law in Indonesia, as well as efforts to optimise it as an effective supervisory instrument. Indonesia adopts a post-notification system as stipulated in Law No. 5 of 1999 and its implementing regulations, which require business entities to report acquisition transactions to the KPPU after the transaction has taken effect. Although this system provides flexibility for business entities, in practice there are a number of weaknesses, including its reactive nature, low levels of compliance, and limitations in the effectiveness of oversight in preventing anti-competitive effects. This study employs a normative legal method using legislative, conceptual, and comparative approaches, as well as an analysis of KPPU decisions. The research findings indicate that the post-notification system is not yet optimal in maintaining healthy business competition. Therefore, there is a need to strengthen oversight mechanisms, improve business compliance, and update legal policies to be more adaptive, including the possibility of limited integration of pre-notification elements. It is hoped that these optimisations will enhance the effectiveness of acquisition control and prevent monopolistic practices and unhealthy business competition in Indonesia.

Business digitalization has become an integral part of the modern economic development in Indonesia, providing significant convenience for business actors while presenting legal risks that require clear legal protection and certainty. This research uses normative legal methods with legislative and conceptual approaches, and utilizes primary, secondary, and tertiary legal sources. The results of the study show that legal protection for business actors in digital-based business agreements is regulated in various regulations, including Article 1320 and Article 1338 of the Civil Code, the Consumer Protection Law, the Law on the Prohibition of Monopoly Practices, the Law on Information and Electronic Transactions and their amendments, Government Regulations on the Implementation of Electronic Systems and Transactions, the Personal Data Protection Law, and the Trade Minister Regulation on Trade Through an electronic system. However, existing regulations still face challenges in the form of overlapping rules and have not fully answered new problems such as automated contracts, the use of artificial intelligence, and the dynamics of digital platforms. Therefore, adaptive regulatory reforms, strengthening the principle of fairness in digital contracts, increasing supervision of platform operators, and legal and digital literacy for business actors are needed. These efforts are expected to be able to protect business actors, especially MSMEs, from harmful standard clauses and ensure the timely and effective resolution of digital business disputes.