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This study aims to analyze the relationship between the establishment of the Menara Pandang tourist attraction and the increase in the number of tourist visits to the Salib Kasih tourist destination. The research method used is qualitative with a descriptive approach. Data collection techniques were carried out through observation, interviews, and documentation with several informants, namely the Technical Implementation Unit (UPT) of Salib Kasih and Menara Pandang, the Tourism Office of North Tapanuli, tourism workers, local business actors, and visiting tourists. The results of the study show that the establishment of Menara Pandang has a significant relationship with the increase in tourist visits to Salib Kasih. This relationship can be seen from the growth in the number of tourists coming after the development of the new facility, namely Menara Pandang. Supporting factors of this relationship include the proximity of the two tourist sites, the development of integrated tour packages, active promotion through social media, and support from the local government in providing facilities and infrastructure. With this integration, tourists who previously only visited Salib Kasih are now encouraged to also enjoy the attraction of Menara Pandang, thus extending their length of stay and giving a positive impact on the local economy. Furthermore, this study also found that the existence of Menara Pandang strengthens the image of Salib Kasih as a religious tourism destination as well as natural tourism with its unique features and attractions. Therefore, the development of additional strategic tourist attractions can be an effective step in increasing both attractiveness and the number of tourist visits, especially in religious and nature-based destinations. This research emphasizes the importance of collaboration among stakeholders in sustainable tourism development.

The purpose of this study is to determine and analyze the price main production Tempe Berkah Wasis Susanto per unit if calculated using the method full costing and difference price main production Tempe Berkah Wasis Susanto used so far with the full costing method. This type of research is a case study with the object of research Tempe Berkah Wasis Susanto business. Data collection was carried out through in-depth interviews and direct observation. Data analysis used qualitative descriptive analysis. The results of the study showed that the cost of production of Tempe Berkah Wasis Susanto per unit when calculated using the full costing method was Rp7,050 higher than the calculation results made by the business actor of Rp6,400. The cost of production using the full costing method was Rp47,516,250 higher than the calculation results used by the business actor of Rp43,050,000 with a difference of Rp4,466,250. The cost of production per unit using the full costing method was Rp7,050 higher than the calculation results made by the business actor of Rp6,400 with a difference of Rp650.

This study aims to evaluate the financial aspects of vaname shrimp farming (Litopenaeus Vannamei) with intensive methods at CV Megah Prima Agronusa. The research was conducted with a quantitative descriptive approach, using primary data from field observations and additional data from the literature. Indicators used for financial feasibility analysis include income, BEP (Break-even Point), R/C Ratio (Return on Investment Ratio), ROI (Cost Income Ratio), and PP (Payback Period). The findings of this study indicate that vaname shrimp farming with intensive system in CV Megah Prima Agronusa is financially feasible to do. This can be seen from the total income that reached Rp 1. 300. 947. 352, while the total revenue is Rp 5. 498. 214. 400 and total production costs reached Rp 4.197.267.048. The BEP value in Rupiah is Rp 1. 674. 066. 423, while the BEP in number of units was 23. 197 kg. The R/C Ratio obtained is 1. 30, which indicates that this business is feasible because it is greater than 1. The ROI obtained is 63%, which indicates that this business is appropriate because the standard ROI common in companies ranges from 15% to 25%. The resulting payback period is 1.58, meaning the time required to recoup the investment is 1 year, 5 months, and 8 days. This indicates the business is viable, as the standard payback period for real businesses, including agribusinesses, ranges from 3 to 5 years.

Refill Drinking Water Depots (DAMIU) are businesses that provide ready-to-drink drinking water through raw water processing using simple and modern technology. The existence of DAMIU is very important in meeting the community's need for drinking water, but aspects of sanitation hygiene and water quality must remain a primary concern to avoid health risks. This study aims to describe the sanitation hygiene conditions and assess the microbiological quality of refill drinking water at DAMIU in the Indralaya Community Health Center working area in 2025. The study used a descriptive method with a laboratory approach to 27 refill drinking water depots. Data were collected through observations of location conditions, buildings, equipment, and handler hygiene, and laboratory examinations were conducted on raw water and processed water samples. The results showed that the majority of depots (92%) had met the requirements related to location and buildings, while all depots (100%) met the standards for processing equipment. However, drinking water handlers still did not comply with applicable hygiene standards (100%). Only 70% of depots had suitable raw water sources, with 55% using the Sukomoro source, 41% using drilled wells, and 4% using the Dewa Air Prabumulih source. Laboratory tests found that two depots (8%) had raw water that tested positive for Escherichia coli, but all treated water samples met established microbiological standards. Overall, this study concluded that the location, building, and equipment of the Drinking Water Supply Unit (DAMIU) in the Indralaya Community Health Center (Puskesmas) area were satisfactory, but handler hygiene remained a weakness that needed immediate improvement. Furthermore, the physical and chemical quality of the water still required attention, although the microbiological quality met standards.  

Kebonagung hamlet in Sukolelo village is an area where the majority of residents cultivate bananas. The abundant banana production generates a considerable amount of waste, one of which is banana stems that are usually piled up, burned, or left to rot without further use. Therefore, this community service project aims to provide a comprehensive overview of the potential use of banana waste as raw material for organic compost in Kebonagung Hamlet, Sukolelo Village. The methods used in this study involved banana farmers as research subjects and banana stems as research objects, with data collection techniques including field observations, interviews with farmers, and composting experiments. Simple laboratory analysis shows that compost from banana waste contains 1.8% nitrogen (N), 0.9% phosphorus (P), and 2.3% potassium (K), making it highly potential for use as compost material. In addition, composting activities can create new jobs through the development of organic fertilizer management business units at the village level. This is in line with Sustainable Development Goal (SDG) 12 on responsible consumption and production. According to Santoso (2020), the benefits of compost include: (a) improving soil structure, (b) increasing soil water storage capacity, (c) increasing soil microbial activity, and (d) reducing dependence on chemical fertilizers. Qualitative data were analyzed through data reduction, data presentation, and conclusion drawing in the form of nutrient content analyzed using simple laboratory tests to determine the levels of N, P, and K. The banana waste composting process went well. In the first week, the temperature of the compost pile increased to 45°C, indicating high microorganism activity. The temperature stabilized at around 50–55°C. After the second week, the temperature decreased and stabilized close to the ambient temperature, indicating that the compost was mature.

This study was conducted to analyze the influence of motivation, work discipline, and work ability on service quality at the Village-Owned Enterprise (BUMDes) in Kedungudi Village, Trawas District, Mojokerto Regency. The background of the study stems from the important role of human resources in supporting the quality of public services, especially in the Waste Bank business unit managed by the BUMDes. Human resources are considered the most strategic asset in achieving organizational goals, especially in community-based enterprises such as village-owned enterprises. The study used a quantitative approach with a survey method. The research sample was all 25 BUMDes employees and was determined using a saturated sampling technique. The research instrument was a questionnaire with a Likert scale that had undergone validity and reliability tests. The use of a Likert scale questionnaire ensures measurable perceptions and attitudes from respondents regarding the studied variables. Data analysis was conducted through multiple linear regression with the assistance of SPSS software. The results showed that partially, work discipline and work ability had a significant positive effect on service quality, while motivation had a significant negative effect. This finding indicates that motivation, if not aligned with organizational needs, may lead to counterproductive outcomes. Simultaneous testing showed that all three variables significantly influenced service quality, with a coefficient of determination of 68.8%. In other words, nearly 70 percent of service quality can be explained by motivation, work discipline, and work ability. This finding underscores the importance of holistic human resource management, encompassing strengthening work discipline, improving competency, and reviewing the motivation system to align with both organizational and individual needs. Research recommendations include evaluating the motivational models used, consistently monitoring discipline, and providing ongoing training. Continuous training and development programs are essential to sustaining and improving service quality in the Kedungudi Village-Owned Enterprise (BUMDes).  

This study evaluates the effectiveness of the SAP accounting information system in supporting the implementation of the Independent Learning–Independent Campus (MBKM) Internship Program at PT Japfa Comfeed Indonesia Tbk, Gedangan Unit. SAP, as an integrated Enterprise Resource Planning (ERP) system, was adopted to replace the previous desktop-based system, which had significant limitations, such as restricted local access, dependence on additional licenses, and lower integration capabilities across departments. The main objective of this research is to determine how SAP contributes to improving organizational efficiency while simultaneously providing practical learning opportunities for students participating in the MBKM internship program. A descriptive qualitative approach was employed, with data collected through direct observation of company operations, semi-structured interviews with student interns and field supervisors, and analysis of company documentation. The findings indicate that the use of SAP has enhanced efficiency, accuracy, and speed in recording and reporting financial transactions. Through their internship, students engaged directly in business processes, particularly in handling purchase requisitions, reimbursement procedures, and asset management activities. This exposure enabled students to develop a deeper understanding of integrated financial systems and the workflow of a large-scale agribusiness corporation. Although several technical challenges were encountered, particularly in the form of temporary network disruptions, such issues did not substantially hinder the system’s overall performance. The availability of prompt technical support from the company’s IT team minimized potential negative impacts and ensured system continuity. Beyond improving corporate financial governance, SAP also offered valuable experiential learning for interns, bridging theoretical knowledge acquired in academic settings with real-world industrial applications. Overall, the study concludes that SAP functions not only as a strategic enterprise tool for the company but also as an effective educational medium that supports the success of the MBKM internship program.

Pesantren, as an Islamic educational institution that has long been a center of religious learning and character development, has great potential in advancing entrepreneurship based on local wisdom. The role of pesantren is not only limited to teaching religious studies, but also includes coaching students to have economic independence and competitiveness in the midst of the Times. Local wisdom that grows around pesantren can be an important capital in developing businesses that are relevant to the needs of the community. However, optimizing the function of pesantren in producing students who are independent and able to compete still faces various challenges. One of the main obstacles is the development of Human Resources (HR) which is not only oriented to mastering the theory, but also on practical skills and understanding of local values. Without the right strategy, such great potential is difficult to realize sustainably. This study aims to explore strategies that can be applied in the development of human resources in order to improve the performance of local wisdom-based entrepreneurship in the boarding school. The research method used is a qualitative approach with case studies on several boarding schools that have succeeded in forming productive business units by utilizing local potential, such as agriculture, fisheries, crafts, and food product processing. Research findings indicate that several crucial factors in building entrepreneurial human resources in pesantren include: strengthening character and work ethic, hands-on practice-based training in the field, collaboration with local business actors for knowledge transfer and market networking, as well as historical and philosophical understanding of local wisdom values. The success of entrepreneurship development in pesantren depends on the integration of spiritual aspects, practical skills, and knowledge about the potential of the region. Based on the results of the study, an integrated entrepreneurship training model that combines science, faith, and concrete action is recommended. This Model is expected to produce great pesantren entrepreneurs, competitive, and able to adapt and face global challenges without leaving their identity and noble values.

People's Business Credit (KUR) is a financing program distributed by the government through banking institutions, including Bank Rakyat Indonesia (BRI), to support Micro, Small, and Medium Enterprises (MSMEs) and cooperatives. In its implementation, KUR credit is not free from various problems, one of which is non-performing loans. This study aims to determine the factors causing non-performing loans and efforts to resolve them in KUR loans at Bank BRI Karanganyar Branch, Tasikmadu Unit. The method used in this study is qualitative research, with data sources derived from primary, secondary, and tertiary legal materials. Data collection techniques were conducted through direct interviews with relevant parties. The results show that the main causes of non-performing loans are divided into two major factors. First, external factors, namely those originating from the customer. This problem is generally related to the customer's inability to pay installments due to business failure. Second, internal factors, such as the failure of creditworthiness analysis by bank officers, resulting in prospective debtors who are actually unworthy actually receiving loans. In resolving non-performing loans, BRI Bank's Karanganyar Branch, Tasikmadu Unit, applies five main methods: (1) changing the loan interest rate, (2) reducing fines or penalties, (3) reducing the outstanding principal, (4) extending the loan term, and (5) selling collateral. Additionally, there are also settlement methods that involve a combination of these five methods, depending on the debtor's circumstances and the agreement between the two parties.

This research is motivated by the low utilization of accounting information by Micro, Small, and Medium Enterprises (MSMEs), which can impact suboptimal business decision-making. Accounting information plays an important role in helping business actors manage operational activities, plan finances, and evaluate business performance. Therefore, this study aims to analyze the influence of accounting knowledge, business scale, and business experience on the perception of the use of accounting information, both partially and simultaneously. The approach used in this study is a quantitative approach with a causal research type. The population in this study were all MSMEs in Ngronggot District, Nganjuk Regency, totaling 162 business units. The sample used was 62 respondents, obtained through a simple random sampling technique with calculations using the Slovin formula. The data collection method was carried out by distributing questionnaires to predetermined respondents. Data analysis used multiple linear regression methods with the help of SPSS software version 27. The results of the study indicate that partially, accounting knowledge and business scale have a significant influence on the perception of the use of accounting information. This indicates that the greater the level of accounting knowledge and the larger the business scale, the higher the positive perception of the importance of using accounting information. Conversely, business experience did not show a significant partial effect, indicating that the length of time a person has been running a business does not always lead to increased use of accounting information. However, simultaneously, all three variables—accounting knowledge, business scale, and business experience—significantly influenced perceptions of the use of accounting information. This finding implies that increasing accounting knowledge and expanding business scale need to be addressed in MSME empowerment programs to optimally utilize accounting information.

This study aims to analyze the potential utilization of empty space on the second floor of the domestic terminal of Zainuddin Abdul Madjid International Airport (ZAM) Lombok to increase revenue from the non-aeronautical sector. The background of this study is based on the importance of optimizing airport assets to support long-term financial sustainability. This is crucial considering that the aeronautical sector is highly dependent on fluctuating flight traffic. Therefore, the development of the non-aerospace sector is a strategic alternative that needs to be seriously addressed. The research method used is descriptive qualitative, with data collection techniques through direct observation on site, interviews with airport management, and documentation studies. The results of the observation indicate that there is an empty space on the second floor of the terminal, specifically between the waiting room and a row of commercial tenants, which has not been optimally utilized. This area is considered to have a strategic position and quite high passenger traffic, so it has the potential to be developed into a new commercial facility. One of the proposed developments is a photobox service business unit with a local Lombok cultural theme. This concept is considered interesting because it combines digital technology with elements of cultural tourism promotion, in line with the trend of tourist needs for documentation and unique experiences. A feasibility analysis was conducted using the Business Model Canvas approach and the 7P marketing strategy (product, price, place, promotion, people, process, and physical evidence). The results showed that this idea is feasible from both an operational and marketing perspective. The study concluded that developing a photo booth business in an empty airport area has the potential to become a new, stable, efficient, and market-relevant source of revenue. Recommendations are given to airport management to immediately realize the utilization of this area to support the airport's role as a regional economic and tourism hub.

 The Community Service Program (PKM) was implemented with the primary objective of improving the motivation and skills of Global International School high school students in managing independent business units established within the school environment. This activity was designed as a practice-based entrepreneurial development effort, especially for students directly involved in school business activities. The program was implemented through a series of training sessions covering entrepreneurial motivation, digital and conventional marketing strategies, and sales practice simulations. The motivation training aimed to build an independent and resilient mindset in facing business challenges, while the promotional strategy training emphasized the importance of branding, the use of social media, and effective communication with consumers. During the implementation process, students were encouraged to actively participate, be creative, and directly apply the material learned through simulations and group discussions. Evaluation results showed that this activity successfully increased the enthusiasm and confidence of students in running their own businesses. They also began to understand the basic concepts of branding, targeted promotional strategies, and the importance of building relationships with consumers. The enthusiasm of the participants was very high, especially during the promotional and direct sales practice. Overall, this PKM activity had a positive impact on students' mental and technical readiness to face the business world. This program also has the potential to be further developed as the basis for a practice-based entrepreneurship curriculum, as well as a medium for character building, creativity, and student independence at the secondary education level.

This study aims to analyze the efforts made by the Sukabumi City Civil Service Police Unit (Satpol PP) in enforcing Mayor Regulation Number 05 of 2014 concerning restrictions on the operating hours of night entertainment venues. The regulation was implemented to maintain public order, reduce social disturbances, and ensure community comfort, particularly during nighttime hours in urban environments. Using a sociological legal approach with qualitative methods, data were collected through interviews with relevant stakeholders, field observations, and literature reviews. The findings reveal that Satpol PP has undertaken various enforcement efforts, including routine patrols to monitor venue compliance, educational outreach to business owners regarding regulations, and administrative sanctions such as written warnings and temporary closures for violators. Despite these initiatives, several challenges hinder the optimal enforcement of the regulation. These include limited human resources and operational infrastructure within Satpol PP, inconsistent public awareness of the regulation, and resistance from certain business actors who view the regulation as a barrier to economic activity and local tourism development. Moreover, coordination between relevant agencies, such as tourism and licensing departments, remains suboptimal. This study emphasizes the need for stronger inter-agency synergy, increased budget allocation, and ongoing public education to foster better compliance. It also suggests capacity-building programs for enforcement officers and the implementation of community-based monitoring systems to enhance transparency and support. In conclusion, although Satpol PP has shown commitment to implementing the regulation, the effectiveness of enforcement can be significantly improved through strategic resource optimization, cross-sector collaboration, and a participatory approach involving both authorities and the community.

The increasing demands for teacher professionalism are not always accompanied by adequate welfare, especially in Islamic educational institutions. This study aims to describe the role of the madrasah principal’s entrepreneurial competence in improving teacher welfare at MAN 2 Kudus in the 2024/2025 academic year. Using a qualitative descriptive method, data were gathered through observations, interviews, and documentation, then analyzed using the Miles and Huberman interactive model. The study focuses on three aspects: the implementation of entrepreneurial competence, supporting and inhibiting factors, and the outcomes achieved. The findings show that the principal has demonstrated strong entrepreneurial competence, such as innovation, motivation, persistence, and the ability to manage school-based business units. Supporting factors include multiple income sources, high commitment from leadership and the school committee, and the professional status of most teachers. Inhibiting factors involve teacher workload, limitations on government education funds (BOS), and the underperformance of school businesses. Despite challenges, the entrepreneurial competence of the principal has positively impacted teacher welfare in economic, professional, and psychological aspects.

MSMEs have proven to be a resilient sector in facing various economic crises in Indonesia, including the crisis caused by the COVID-19 pandemic. However, digitalization among MSMEs in Indonesia has not yet yielded significant or tangible results. In addition, MSMEs face numerous challenges in adapting to digital markets, particularly in terms of financing. Therefore, it is essential to identify the factors that influence business development and income, particularly for culinary MSMEs in Denpasar City. This study aims to analyze the effect of People's Business Credit and the use of the QRIS on business development and income, as well as their indirect effects through business development. A quantitative approach was employed in this research, which was conducted on culinary MSMEs in Denpasar City. A total of 99 MSME units were selected using purposive sampling. Data were collected through observation and interviews, and analyzed using path analysis. The results indicate that: (1) KUR and QRIS usage have a direct positive effect on business development; (2) KUR, QRIS usage, and business development have a direct positive effect on the income of culinary MSME actors; and (3) KUR and QRIS usage indirectly influence income significantly through the mediation of business development.

The role of micro, small, and medium enterprises (MSMEs) is very significant for the growth of Indonesia’s economy, accounting for 99% of all business units. The development of MSMEs in Blitar Regency has experienced significant growth in terms of both the number of entrepreneurs and revenue. The objectives of this research are (1) to identify and analyze the potential of the creative economy in the development of MSMEs in Blitar Regency, (2) to formulate appropriate strategies to enhance the competitiveness and growth of MSMEs in the creative economy sector in Blitar Regency. The approach used in this research is a phenomenological qualitative approach. Data collection techniques were carried out through observation and structured interviews conducted with key informants of this study, such as MSMEs actors, local government officials from the Department of Industry and Trade, and the Cooperative Office. The data analysis technique was conducted using data triangulation with the following steps: data collection, data analysis, conclusion, and data validation. The research results show that the creative economy model used by the local government in developing MSMEs in Blitar Regency includes the utilization of ideas and creativity, strengthening MSMEs through digitalization, business mentoring, development of superior products, and connection with the people's economy. The challenges in the development of MSMEs include increasingly tight market competition both online and offline; limited access to capital; limited access to digital technology; lack of understanding of business management; limited product innovation; ineffective marketing; and business legality. The strategies implemented include enhancing digital marketing, improving product and service quality, strengthening business capital, increasing capacity and skills, utilizing technology, promoting and marketing products, and strengthening institutions and governance.

To analyze the role of farmer groups in increasing the production of paddy farming in Puundombi Village, Tongauna Utara District, Konawe Regency. The number of samples in this study was 19 people. Taken 10-15% or 20-25% or more of the population. The Farmer Group Role Assessment Score was measured using a Likert scale. Each criterion has a range as a limit, the respondent's answers to each variable can be classified, namely (1) High Category, (2) Medium Category, (1) Low Category. The role of the paddy farming group in Puundombi Village, Tongauna Utara District, obtained the results of the role of the farmer group "High" with an average of 2.60. The scores of the three indicators, namely the learning class with a score of 486 with an average of 2.56 high category, cooperation facilities with a score of 496 with an average of 2.61 high category and production units with a score of 502 with an average of 2.64 high category. The role of farmer groups is related to the income of rice farmers in Puundombi Village, Tongauna Utara District, Konawe Regency. The results of the Chi-Square calculation above show that the calculated X2 value is 4.337, which is greater than the X2 table of 3.841 (4.33> 3.841). Because the calculated X2 is greater than the X2 table, it can be concluded that there is a positive and significant relationship between the role of farmer groups in increasing the income of rice farming businesses in Puundombi Village, Tongauna Utara District, Konawe Regency.

MUI Fatwa No. 83, which prohibits Israeli goods, might have a substantial impact on Indonesia's Islamic economy, influencing consumption, trade, investment decisions, and halal certification. If adhered to, demand for Israeli goods may fall, while the boycott effort may have an impact on investment decisions and worldwide trade. This can also help Muslims achieve greater unity and ethical consciousness. The author employs literature review methodologies to examine literature relevant to the research issue. The methodology includes a study of Islamic economics based on both bibliographic and secondary data. To get new ideas and information, the method used is analysis approaches such as interpretation, coherence, and heuristics. MUI Fatwa No.83 of 2023 requires legal assistance for the Palestinian fight against Israeli aggression, including the distribution of zakat, infaq, and alms. The fatwa's economic impact is determined by Muslim involvement and business reaction, which may have an impact on halal certification and Sharia banking. MUI Decree Number 83 of 2023 encourages a boycott of Israeli goods, which benefits the Muslim economy while cutting demand

The furniture industry in Bukir Village, Pasuruan City, is one of the leading small and medium-sized industries (SMIs) that contributes significantly to local economic growth and employment. This study aims to analyze the potential of the furniture industry based on the empowerment of local workers, identify its contribution to the regional economy, and evaluate the level of employment in this sector. The research method employs a qualitative approach with data collection techniques through literature review and structured interviews. The results show that the furniture industry in Bukir Village has grown rapidly since 1980 with the support of the East Java Provincial Technical Implementation Unit (UPT) for Wood. Currently, there are 40 active businesses that can absorb 800-1,200 local workers, equivalent to 85% of the total workforce in the village. This industry uses a made-to-order production system with teak and sonokeling wood as raw materials and has expanded into the export market to Malaysia and other Southeast Asian countries. This study recommends strengthening marketing digitalization, improving human resource skills, and intensifying government support to enhance the competitiveness of the Bukir furniture industry. 

This community service program was designed to enhance the inventory management skills of santri at Pesantren Assyifa through the use of spreadsheet technology. Many pesantren-based business units still rely on manual inventory methods, leading to inefficiencies, stock errors, and operational delays. To address this issue, a structured training program was conducted involving 25 selected santri actively engaged in the pesantren’s economic units. The program consisted of three interactive sessions covering basic inventory concepts, spreadsheet functions, and hands-on design of inventory tracking systems. Using tools like Microsoft Excel and Google Sheets, participants were guided to create real-time stock records, calculate inventory movement, and generate reports. The success of the training was measured through pre- and post-tests, spreadsheet project submissions, and participant feedback surveys. The results showed a 68% average increase in test scores, a 96% project completion rate, and a 4.6/5 satisfaction score. Additionally, 84% of participants applied the system directly within pesantren business units. Feedback from participants indicated high engagement, practical usefulness, and a strong desire for follow-up training. This initiative demonstrated the effectiveness of integrating digital tools into pesantren education, contributing to the development of digitally literate and economically empowered santri.