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Micro, Small, and Medium Enterprise (MSME) revenues are affected by various factors that determine business continuity and the welfare of their owners. This study aims to analyze, both simultaneously and partially, the effects of e-commerce usage, business experience, and industrial agglomeration on the revenues of fashion-sector MSMEs in Denpasar City. A total of 100 fashion MSME operators were sampled, and the data were analyzed via multiple linear regression using SPSS 26. The resulting coefficient of determination (R²) is 0.684, indicating that e-commerce usage (X₁), business experience (X₂), and industrial agglomeration (X₃) collectively explain 68.4% of the variance in MSME revenue (Y), with the remaining 31.6% attributable to factors beyond this study. The analysis shows that, together, the three independent variables significantly affect MSME revenues; separately, each—e-commerce usage, business experience, and industrial agglomeration—exerts a positive and significant impact on the revenues of fashion-sector MSMEs in Denpasar.

The bodywork industry in Indonesia is under high competitive pressure, requiring companies to be more adaptive in understanding customer behavior in order to maintain business continuity. PT. Bengawan Karya Sakti as one of the national bodywork companies, has not optimally utilized historical transaction data to assess customer loyalty. This study aims to identify customer loyalty segmentation through the application of the RFM (Recency, Frequency, Monetary) method, which is used to analyze sales transaction data in 2022 and 2023. The study uses the CRISP-DM approach which includes the stages of business understanding, data exploration, data cleaning and processing, modeling, evaluation, and implementation of results. The transaction data analyzed includes attributes of transaction date, customer, number of transactions, and transaction value, which are then processed into RFM scores based on the transaction year and classified into categories such as Very Loyal, Loyal, At Risk, and others. The segmentation results show an increase in the number of very loyal customers from 2022 to 2023, as well as a significant decrease in inactive and at-risk customers. The chi-square statistical test shows that the difference in customer distribution between years is statistically significant (p-value <0.05), indicating a real influence from the company's strategy or external factors. The main conclusion of this study is that the RFM method is effective in the bodywork industry to support data-based marketing decision making and more targeted customer retention strategies.

The Indonesian retail industry has experienced significant changes during the 2020-2023 period, starting with the Covid-19 pandemic in early 2020. Although it is gradually showing signs of recovery, the companies have felt a huge impact, such as many stores closing, increasing operational costs, and decreasing consumer spending, which are challenges for retail business actors to maintain their business continuity. This study aims to determine the factors that can be predictors of the financial distress of retail industry companies in Indonesia. The sample in this study was retail industry companies listed on the Indonesia Stock Exchange for the 2019-2023 period and had complete financial reports, resulting in 10 companies. Data analysis uses the logistic regression method. The results of the study show that the debt-to-equity ratio (DER) and return on asset (ROA) have a significant effect, while the current ratio (CR), total asset turnover (TATO), and operational cash flow margin (OCF margin) do not have a significant effect on financial distress. Thus, retail industry companies can utilize debt as a financing strategy to accelerate growth and need to focus on efficient asset utilization so that they can increase revenue and profit margins in order to achieve better financial performance and reduce the risk of financial distress.

MSMEs (Micro, Small, and Medium Enterprises) are one of the main drivers of Indonesia’s economy. However, many MSMEs still face limited access to financing. One traditional Balinese culinary product that attracts tourists is ayam betutu, which represents the MSME sector. This study aims to analyze the influence of own capital, business duration, working hours, and e-commerce on the income of ayam betutu culinary MSMEs in Denpasar City, both simultaneously and partially. This research employs a quantitative method using multiple linear regression analysis. The sample was determined using purposive sampling, with criteria including MSMEs engaged in traditional culinary businesses with ayam betutu as their main product and those that utilize e-commerce in their business operations. A total of 70 ayam betutu culinary MSME actors in Denpasar City were included. The findings reveal that, simultaneously, own capital, business duration, working hours, and e-commerce have a significant effect on MSME income. Partially, own capital, business duration, and e-commerce have a positive and significant effect on income, whereas working hours do not have a significant partial effect. The implication of this study is that MSME actors need to improve their capacity in capital management, maintain business continuity, and optimize e-commerce utilization to increase income. The government is expected to support MSMEs through financial and digital literacy training, institutional strengthening, and the facilitation of mentoring programs and sustainable access to financing.

Abstract. A store requires an effective and efficient accounting information system to manage its finances, ensuring business continuity and financial sustainability. One such case is Am Collection Store, which has not yet adopted computer technology. The store still uses manual methods for cash receipts processing. This Cash Receipt Application was designed using the waterfall method, applied as a system development method, and utilizes PHP and MySQL programming languages. The objective is for Am Collection Store to record all cash receipts from sales without the need for manual bookkeeping. The system design tools used include UML, such as Use Case Diagram,  and Class Diagram. The result of this research is the design of a web-based accounting information system for cash receipts, which simplifies cash management to be more effective and efficient. Additionally, it produces detailed reports on matters related to the cash receipt processes from transactions conducted by both customers and sellers.

MSMEs are the backbone of the Indonesian economy. To maintain the continuity of their business, MSMEs must have good and correct financial report management. MSME financial reports tend to be simple and ignore financial administration rules. This research aims to create and compile financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) for the Berkah Laris Frozen Food UMKM in Malang. The method used in this research is a descriptive qualitative method. The data sources used are primary data in the form of interviews and secondary data in the form of documentation. The results of the research are the presentation of an income statement showing operating profit, a change in capital report showing capital at the end of 2024, a financial position report showing the amount of assets owned equal to the total of liabilities and capital, and notes to the financial report which presents a general overview, an overview of important accounting policies, retained earnings and sales revenue for the period 31 December 2024.

Business planning and business development are crucial steps to maintain business continuity and progress in a highly competitive market environment. Business planning refers to the systematic formulation of strategies to achieve a company's long-term growth goals. This includes identifying opportunities and challenges in the market, designing strategies for marketing and sales, human resource development, and innovation and technology analysis, and environmental sustainability management. The purpose of this planning is to produce clear and organized guidelines so that the company can achieve its long-term vision and objectives. The methodology used in this study is qualitative descriptive which aims to describe the phenomena surrounding business planning and development. This planning process is also important for detecting risks, improving operational efficiency, and ensuring business continuity in the future. 

The legal mechanism of bankruptcy relies on the concept of debt, because the absence of debt undermines the fundamental purpose of bankruptcy as a legal institution to liquidate the debtor's assets to satisfy creditors' claims. Debt is the main criterion that must be met in order to be able to apply for bankruptcy, along with additional provisions such as having two or more creditors, as stipulated in Article 2, paragraph (1) of Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations (Bankruptcy Law). Notaries who have completed the bankruptcy process and are undergoing rehabilitation to improve their good name cannot re-apply to become Notaries. Here, the Notary will lose his/her right to work to carry out his/her position simply because the Notary has or has been sentenced to bankruptcy by the court. This bankruptcy is simply the notary's inability to pay the debt owed to the creditor, not a criminal act. If associated with the provisions contained in the 1945 Constitution of the Republic of Indonesia, namely Article 28 letter d concerning Human Rights which explains that everyone has the right to work and receive fair and proper compensation and treatment in employment relations, the efforts made in this problem are handled in accordance with the law and will be a substantial obligation for the curator. Based on Article 1 number 5 (Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations), it states that a curator is an individual or an estate office appointed by the court to resolve and manage all problems of the bankrupt debtor's assets under the supervision of a supervising judge based on applicable laws. The citation of the law shows the clear jurisdiction of the curator over the debtor's property and assets.

This study aims to analyze the determination of selling prices and enthusiasts by traders and their relationship with demand fluctuations in the traditional market of MMTC Medan. The method used is a qualitative descriptive analysis method with a survey approach, involving three traders, namely rice, onion, and cabbage traders, data collected through direct interviews. The results of the study show that the setting of selling prices by traders has an effect on market enthusiasts as well as fluctuations in demand. Merchants set prices based on a combination of cost of goods sold, competitor prices, and estimated consumer purchasing power. Significant price fluctuations tend to lower the volume of demand, especially in non-primary products, and also poor quality of goods. Thus, this study concludes that understanding demand patterns and price adaptability are the main key factors in maintaining the business continuity of traders in the traditional market of MMTC Medan.

One of the cities in Indonesia that can be a tourist destination is Blitar City, which is located in East Java province. This city is widely known to the public as the National City because it is closely related to the figure of Proclaimer Bung Karno. Blitar City’s popularity is increasing thanks to the tourist attraction Bung Karno. This research aims to determine the existence and social culture impact of the existence of Bung Karno tourism objects in Blitar, East Java. This research uses qualitative methods with data collection techniques through interviews, observation, and documentation. The research shows that Bung Karno’s grave tourism has a significant impact on the social and cultural aspects of the surrounding community. Social change generation can be seen from various aspects, including the emergence of a variety of businesses and social interaction in the community. Tourism will experience real continuity if sustainable planning, environmental, economic, and social development (so that possible external influences are controlled with continuity) are supported by technology and cultural preservation through festivals, youth mentoring, and social media. Overall, this tourism strengthens social interaction.

Occupational health and safety (OHS) is a crucial aspect that must be addressed by companies to protect employees from the risks of accidents and health issues in the workplace. This study aims to examine the legal responsibilities of companies regarding the implementation of OHS and to explore the challenges they face in fulfilling these obligations. The research method used is descriptive qualitative, by collecting data through literature studies and in-depth interviews with relevant parties. The results show that companies generally have a good understanding of their legal obligations related to OHS, which is reflected in policies and routine training provided to employees. However, the implementation still faces several obstacles such as limited facilities, lack of supervision, and low work discipline, all of which affect the effectiveness of OHS practices. Legally, the regulations governing OHS are adequate, but law enforcement and monitoring must be improved to ensure that companies fulfill their responsibilities optimally. Furthermore, the social and ethical dimensions are also essential in building a safety culture that supports employee well-being and business continuity. In conclusion, the legal responsibility of companies for OHS must be implemented comprehensively and sustainably to ensure a safe and productive work environment.

Maintenance and industrial relations are two crucial aspects in human resource management that are interrelated and play an important role in maintaining the continuity and success of the organization. Effective maintenance not only maintains the quality of employee performance but also contributes to the creation of harmonious industrial relations. Good industrial relations, in turn, create a conducive work environment, increase productivity, and reduce the potential for conflict in the workplace. The purpose of this study is to dig deeper into the understanding of maintenance and industrial relations. This study uses qualitative and quantitative methods. Data collection techniques are carried out through a review of several journals that have been searched, which are related to the importance of maintenance and industrial relations. From the data that has been successfully collected, maintenance of industrial relations in the entire process of human resource management focuses on the belief that good and harmonious relations between employers and workers in the organization are very important to be fostered and maintained for the benefit of all parties involved. Failure to maintain harmonious relations can cause losses for many parties, especially employers and workers involved. Effective maintenance and good industrial relations play an important role in the success and survival of the company. Therefore, maintenance is a vital element in today's business world and needs to be managed properly.

The characteristics and character of an entrepreneur play a significant role in the success of the business being run. Entrepreneurs often have traits such as courage, creativity, and intensity that allow them to experience various challenges in the business world. Not only that, the ability to take calculated risks and adapt to market changes is also a key aspect in their expedition as entrepreneurs. This trait not only influences business decisions but also contributes to their individual and professional growth. Entrepreneurial character is often indicated by an orientation towards achievement and great internal motivation. They tend to have a clear vision and are able to formulate long-term goals for their business. Not only that, the ability to build networks and establish good relationships with various parties, such as customers, partners, and employees, is also an important aspect of an entrepreneur's character. This helps them in generating new opportunities and maintaining business continuity. In the context of economic growth, a description of the characteristics and character of entrepreneurs is very important for encouraging innovation and business development. By identifying these traits, aspiring entrepreneurs can improve themselves and better prepare themselves to face the challenges that exist. In addition, support from areas such as learning and training can also help hone the personality and character needed to succeed in the world of entrepreneurship.

The rapid development of the business world has driven increased complexity in competition, particularly in the retail sector which has experienced significant growth in various regions, including Tuban. In this context, the partnership between suppliers and department stores (toserba) becomes a strategic aspect that plays a crucial role in maintaining business continuity, operational efficiency, and customer satisfaction. This study aims to analyze the patterns of relationships between suppliers and department stores in Tuban, as well as to identify factors that support the success of such partnerships and their impact on operational performance and customer satisfaction. Using a qualitative descriptive approach based on library research, data were collected from various secondary sources such as scientific journals, books, and relevant publications. The results indicate that effective partnership relationships are characterized by open communication, high trust and commitment, close collaboration, and adaptation to digital transformation. Furthermore, a solid partnership between suppliers and department stores contributes to improving supply chain efficiency, reducing logistics costs, optimizing inventory management, and enhancing customer satisfaction through product availability and responsive service. This study provides valuable contributions to formulating sustainable collaborative strategies for local retail businesses to face increasingly competitive markets.

This study discusses how corporate governance (Good Corporate Governance/GCG) plays a role in reducing and controlling financial risk in an organization. Financial risk is an inseparable aspect of business activities, especially when companies face unstable and challenging market conditions. Therefore, a governance system is needed that can help companies recognize potential risks early on, as well as set appropriate handling strategies to minimize their impact on business continuity. The method used in this study is a literature study, namely by collecting secondary data from scientific journals and trusted articles that are relevant to the topic. The discussion includes theoretical foundations related to GCG principles, corporate governance structures, and financial risk mitigation steps. In addition, the role of the government in providing regulatory support is also discussed as part of the external factors that affect the effectiveness of corporate governance. From the results of the analysis, it is known that the application of GCG principles such as transparency, accountability, and responsibility has a major influence on the company's resilience in facing financial risks. A clear organizational structure and strong supervision allow companies to manage risks systematically. In other words, GCG makes a real contribution to strengthening a sustainable and adaptive risk management system to changes in the business environment.

Village-Owned Enterprises (BUMDesa) are business entities owned and managed by villages together with village communities with the aim of increasing independence, togetherness, and mutual cooperation. However, BUMDes still faces various technical and operational obstacles, especially in the preparation of good and correct financial statements. In fact, financial statements are official documents that contain information about the financial position of BUMDes in a certain period to provide an accurate and transparent picture related to BUMDes finances to stakeholders. This research aims to overcome this problem through assistance carried out by the Karanganyar Regency Dispermades with the PKM-HGR UNS PUSLITDESBANGDA Service Team. The method used is Participatory Action Research (PAR) which involves the active participation of all BUMDes elements during the mentoring process. This assistance aims to provide solutions to existing problems and create more effective, transparent, and sustainable management of BUMDes. After the implementation of this assistance, it is hoped that it can improve the professionalism of financial management, managerial skills, transparency and accountability, access to external financial resources, community empowerment, and the continuity and growth of BUMDes.

As a major contributor to GDP and job creation, Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. The purpose of this study is to evaluate the extent to which MSME business actors are able to support tax compliance while maintaining their business continuity through the implementation of the Income Tax (PPh) Article 23 policy. in the form of services, rent, profits, interest, and royalties are subject to PPh Article 23 tax. The implementation of the Income Tax Article 23 policy using taxation theory, public policy theory, tax law theory, and public management theory, this study uses a descriptive analysis methodology. The impact of the implementation of this tax on the financial and administrative aspects of MSMEs is examined, as well as the efficiency of the tax deduction system in increasing tax compliance. The results of the study, the application of a final rate of 0.5% based on PP No. 23 of 2018 and the supporting deduction / collection method in the PPh Article 23 policy, help ease the tax burden for MSMEs. The source deduction scheme has succeeded in increasing state revenues and ensuring tax compliance. There are still issues regarding the effectiveness of this policy, especially related to administrative compliance, such as processing certification, which is required to obtain a lower final rate. The main obstacles are literacy among MSMEs, lack of knowledge about the tax administration process, and the possibility of double taxation for MSMEs that do not have certificates are the main challenges noted. have not utilized the available incentives optimally due to lack of awareness and familiarity with the policy. This study concludes that in order to increase the effectiveness of the Income Tax Article 23 policy for MSMEs, significant efforts need to be made, such as tax education, simplification of administration, and strengthening supervision. The suggestion that can be given is that this policy can provide the greatest benefits for the growth and sustainability of MSME businesses which are the foundation of the national economy.  

Peace agreements serve as an alternative solution for resolving debts between debtors and creditors, aiming to enable debtors to restructure their debts and maintain business continuity. The peace agreement process is governed by strict procedures, including the submission of a peace plan by the debtor, approval by concurrent creditors through voting, and ratification by the Commercial Court through a homologation hearing. A ratified peace agreement is binding on all concurrent creditors but can be annulled if the debtor fails to fulfill their obligations, as illustrated in the case of PT Perindustrian Njonja Meneer. This study employs a normative legal method with a statutory approach and qualitative data analysis. The findings indicate that the success of a peace agreement depends on the debtor’s compliance and the creditors’ approval.  

Social media is now a very important factor especially for startups, especially in the early stages of growth and brand recognition. The Importance of Social Media as a Marketing Strategy for Startups Students and prospective students in Malaysia. With the increasing use of digital platforms, utilizing social media has become a crucial strategy to reach target audiences, build brand awareness, and increase customer interaction. Seeks to enhance students’ comprehension of the strategic role of social media in effectively marketing their goods and services. Without a social media presence, a startup is missing out on a huge opportunity to grow, be recognized, and connect with potential customers. It is not just about digital existence, but also about competitiveness and business continuity.

Rural potential is an important asset in running the village government system. If managed properly, it will bring economic value to the village community. The fried onion production and packaging training in Basseang Village aims to increase the added value of local commodities and improve community skills in production and marketing. This program is carried out with a participatory approach involving the community, village government, and Village-Owned Enterprises (BUMDes). The results of the training showed an increase in the technical skills of participants in processing shallots into high-quality fried onions as well as an understanding of the importance of packaging and marketing strategies. In addition, this training encourages social change by increasing public awareness of local resource-based business opportunities. The main challenges faced include limited capital and production continuity. Therefore, further support from various stakeholders is needed so that this program can be sustainable and have a long-term impact on the village economy.