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This article examines the crucial role of eco-leadership in achieving a sustainable and environmentally friendly economy, particularly within the dynamic context of the digital age and industry 4.0. In this era, the pressure on companies to integrate environmentally friendly initiatives into their corporate social responsibility (CSR) programs is increasing, supported by government policies and regulations in Indonesia. This article highlights that the effectiveness of environmental protection and sustainable corporate performance can be measured through various practices such as waste management, pollution control systems, recycling, and environmental impact mitigation. In conclusion, environmentally oriented leadership plays a central role in promoting more responsible business practices and behaviors, which are essential for reaching sustainability targets and realizing an economy that is not only financially profitable but also responsible for environmental preservation.1

Rice is the main source of income for rural communities in Bojonegoro Regency and is one of the main food commodities that is a priority in agricultural economic development both at the national and regional levels, especially Bojonegoro Regency. The Bojonegoro Regency area is crossed by the Bengawan Solo River which is one of the sources of air for rice plants. The purpose of this study was to determine the production and income of rice farming in the Bengawan Solo Hilir Watershed, Bojonegoro Regency. The sample used was 30 farmers taken purposively who had land around the Bengawan Solo Hilir Watershed. The analysis method used was the Cobb Douglas production function method and farm income analysis. The results showed that rice farming in Bojonegoro Regency was profitable. This can be seen from the farm income of Rp. 760,586,000.00. Rice farm income is the difference between revenue and total costs used, which are Rp. 969,050,000 and Rp. 208,464,000, respectively. The production factors used in the model are land, labor, and fertilizer production factors. The production factor that has a significant influence is the land production factor which has a calculated t value of 6.305 which is greater than the t table value of 2.405 at a 95% confidence level.

Investment is an activity undertaken to allocate funds with the expectation of generating future returns. In a dynamic economic environment, identifying profitable investment opportunities can be a complex task. This study aims to determine potential investment opportunities in Semarang City using a classification method that facilitates business actors or investors in selecting appropriate business sectors. The study utilizes valid data to help investors make informed decisions when establishing a business in the region. Data collection was conducted through research at the Investment and One-Stop Integrated Services Agency (DPMPTSP) of Semarang City, employing a quantitative approach with the K-Nearest Neighbor (K-NN) method. The dataset was divided into training and testing sets with an 80:20 ratio. The experimental results show that the implementation of the K-NN algorithm, conducted using Google Colab, achieved an accuracy of 86% based on 60 testing data points. This demonstrates that the K-NN classification algorithm is effective and produces accurate predictions. Therefore, applying data mining classification techniques to identify investment opportunities can serve as a viable solution to support strategic decision-making for investors.their business development strategies with sector-specific prospects in Semarang City.

This study aims to analyze internal and external factors that influence the development strategy of tempeh agroindustry business and formulate a strategy for developing tempeh agroindustry business in Matahoalu Village in Konawe Regency. The method used in this study is the survey method, the case of Pak Iyon's tempeh business in Matahoalu Village. The strengths and weaknesses factor has a total score of 4.27. Because the total score is above 2.5, it means that it identifies a strong internal position. The opportunities and threats factor has a total score of 1.75 because the total score is close to 2.0, it means that it identifies that the business responds to existing opportunities in an extraordinary way and avoids threats to the development of the tempeh agroindustry. The tempeh agroindustry is in the Growth Quadrant where the quadrant is a very profitable situation in that it has opportunities and strengths, so that it can take advantage of existing opportunities, the strategy that must be applied in this condition is to support an aggressive growth policy (Growth Oriented Strategy).

This study aims to analyze the increase in productivity of Leucophyllum frutescens through the greenhouse cutting method and its impact on the financial performance of Hara Nursery. Hara Nursery faces problems in the sale of Leucophyllum frutescens plants, where market demand cannot be met optimally and the production process is inefficient. To address these issues, the greenhouse cutting method was applied as a solution to improve plant productivity. Based on the results of a one-sample Z test, this method showed an effectiveness increase with a success rate of 64%, 14% higher than the company’s standard of 50%. Additionally, financial analysis showed significant increases in the company’s revenue and profit after the business development. Revenue increased from IDR 144,000,000 to IDR 300,000,000, while profit rose from IDR 52,044,348 to IDR 126,932,395. Based on the R/C ratio analysis, this business is considered feasible and profitable with the R/C ratio increasing from 1.6 to 1.9 after the business development. ROI analysis shows an 18% improvement after additional investment. The results of this study suggest that Hara Nursery continue and expand the use of the greenhouse cutting method as an effective investment strategy to increase productivity and profitability sustainably.

"Blue Ocean Leadership" is a strategic approach that aims to create a new market that is free from competitors by focusing on innovation and value creation. In the context of increasingly competitive businesses, many organizations are trapped in a "sea of red," where fierce competition leads to declining profit margins. This concept invites leaders to move to the "blue ocean," which is an unexplored market space where demand can be created rather than simply shared. Through visionary and creative leadership, leaders can encourage teams to identify new opportunities, design unique products or services, and deliver unparalleled customer experiences. Leadership in the context of Blue Ocean also involves developing an organizational culture that supports innovation, collaboration, and continuous learning. By empowering employees to think outside conventional boundaries, organizations can find solutions that not only meet customer needs but also create greater value. This approach is not only financially profitable, but it also contributes to the company's long-term sustainability in the face of market changes. Overall, Blue Ocean Leadership offers a relevant framework for leaders to design effective strategies in creating new markets that are sustainable and free from competitors.      

Tax aggressiveness refers to corporate actions aimed at reducing taxable income through tax planning strategies. This study aims to provide empirical evidence regarding the effect of profitability and liquidity on tax aggressiveness, with corporate social responsibility (CSR) disclosure as a moderating variable. This research is based on agency theory and focuses on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The study sample consists of 87 companies, selected using a purposive sampling technique. The research employs Moderated Regression Analysis (MRA) to analyze the data. The findings indicate that profitability significantly influences tax aggressiveness, while liquidity does not. Additionally, CSR does not moderate the relationship between profitability and tax aggressiveness, nor does it moderate the effect of liquidity on tax aggressiveness. The theoretical implication of this research supports and expands the understanding of agency theory in tax-related decision-making. The practical implication suggests that highly profitable companies should avoid engaging in tax aggressiveness, as it may damage their corporate image. Moreover, fair tax policy implementation and enhanced government supervision are necessary to minimize tax avoidance practices

This study aims to assess the feasibility of investing in stocks included in the IDX30 index using the Capital Asset Pricing Model (CAPM). By analyzing 53 stocks from various industries categorized on the Indonesia Stock Exchange (IDX). through historical stock data for the period 2019 to 2023, this study evaluates individual return (Ri), systematic risk (beta/β), and expected return or E(Ri). The analysis results show that overall these stocks provide a positive return of 0.00658 which indicates that these stocks are profitable for investors. However, there were 19 stocks that experienced negative returns, where the stock of PT Waskita Beton Precast Tbk. (WSBP) recorded the lowest return of -2.511%. In contrast, the stock of PT Bank Jago Tbk (ARTO) recorded the highest return of 15.902%. In terms of systematic risk, the majority of stocks have beta values less than 1 (β < 1), indicating that these stocks are defensive in nature with low correlation to the market. Based on the grouping using CAPM, 25 stocks are categorized as undervalued stocks that are worth buying and retaining, while the other 28 stocks are categorized as overvalued stocks that should be avoided or sold by investors. This research provides guidance for investors in making investment decisions based on CAPM analysis.

Plastic waste and the limited amount of agricultural land are big problems for the community, especially in rural areas such as Kayuares Hamlet and Ringinanom Village. The aim of this research is to develop a verticulture technique that uses used bottles to optimize the home yard. Tidar University KKN students provided instruction, training and implementation of a verticulture system using used bottles and PVC pipes. The results of the event show that people are more aware of the importance of using yards and managing plastic waste. In addition, a successfully implemented verticulture system increases land use efficiency and produces vegetable harvests that can help family food security by up to 70%. Limited water resources, high initial costs, and ongoing need for assistance are the main problems in implementing this method. The used bottle-based verticulture system allows communities to continue to develop sustainable agricultural methods that are environmentally friendly and economically profitable.

Community Service Lecture (KKN) is a program held by the campus to serve the community by students with the aim of helping the local community to solve problems in the village. The socialization activities were carried out in Mojowiryo village, Kemlagi sub-district. The activity aims to foster a sense of enthusiasm for cleaning small things, especially taking care of shoes. This socialization is also intended for young people to open business opportunities to reduce unemployment in the village with a shoe laundry business. In the implementation of these activities carried out by means of questions and answers and presentations by the KKN team. The results obtained from these activities are that the community can find out how to take care of their shoes properly and correctly with makeshift tools to make a profitable business field.

This research aims to increase UMKM opportunities in Mojopilang Village. In this increasingly modern and sophisticated era, technology, especially social media, is growing rapidly and making things easier for its users. This is very profitable for looking for business opportunities, one of which is affiliate. This research uses an outreach method which includes training on how to create an affiliate account, mentoring to ensure that the training carried out can be applied, correct make-up procedures to maximize affiliate content, as well as evaluation in the form of questions and answers. This activity was carried out on December 13 2024, involving village communities, especially women and Mayjen Sungkono University students. Initial observation results show that several people in Mojopilang Village have the mindset that if they want to open a business, they must spend capital and have very little knowledge about affiliates. Through this outreach about affiliate make up, it is hoped that the village community, especially women, will understand and be interested in doing affiliate work, especially in the field of make up. The results of this evaluation can be seen from the enthusiasm of the socialization participants who were excited about the material presented and some of them even wanted to try becoming affiliates.

The purpose of this study was to determine the internal and external factors of sago agro-industry development and to identify the strategy for developing sago agro-industry in Asaki Village, Lambuya District, Konawe Regency. The determination of the location of this study was carried out purposively, which is a method of determining the research area intentionally. The population in this study were all farmers who were in the sago agro-industry in Asaki Village, Lambuya District, Konawe Regency, where the number was 36 people. The sample determination was carried out by census, namely by taking all populations as research samples. The analysis used the SWOT formula. The results of the study Internal factors are strength factors consisting of seven, namely: quality products at affordable prices, strategic production locations, experience in business, having their own sago plantation land, products without preservatives and bleach, accepting orders in advance. Weakness factors consist of five, namely: small production results, no regular consumers, production is carried out with traditional equipment, lack of supporting facilities, only relying on the capital of the business owner. External factors are opportunity factors consisting of six opportunity factors, namely: high consumer purchasing power, high demand for sago products, it is a staple food for the community, raw materials are easy to obtain, the availability of raw materials is guaranteed, more modern production machines have been created. Threat factors consist of five factors, namely: many competitors, no government assistance, increasing fuel prices, unstable raw material prices, changes in weather or climate and sago agroindustry is on the medium line or Hold and maintain strategy, which means that the processing business is maintained, maintained and improved where the Hold and maintain strategy is a profitable situation that has opportunities and strengths, so that it can take advantage of existing opportunities.

This study analyzes the ambiguity regarding the obligation to mediate in resolving patent disputes according to the Patent Law, and its implications for the efficiency of the dispute resolution process. Although Article 153 and Article 154 of the Patent Law open up opportunities for dispute resolution through alternative mechanisms, the ambiguity regarding the obligation to mediate creates legal uncertainty that can hinder efficiency and increase dispute costs. Based on the Economic Analysis of Law approach, this study shows that the obligation to mediate can reduce social costs, accelerate the dispute resolution process, and increase overall economic efficiency. Mediation as an obligation can reduce the burden on the judicial system, minimize transaction costs, and create better legal and business stability. Therefore, this study encourages the implementation of the obligation to mediate in patent disputes to create a more efficient, fair, and profitable dispute resolution system for all parties involved.    

Handicrafts have become an integral part of Indonesian society as a form of livelihood that also has artistic value with selling prices that vary depending on the level of difficulty. There are many types of handicrafts, such as those made from woven bamboo, ceramics, used materials, beads and leather. The development of fashion in the current era is very rapid. One of them is beads. Beads are small decorative objects that have various profitable business opportunities. The discovery of beads was part of the Indonesian cultural revolution because of their important function and quality so they are still produced and used from the past until now. The aim of this service is to improve the quality of human resources and increase the existence of MSMEs through bead craft training, namely making cellphone straps, bracelets and key chains. The methods used are coordination, training, mentoring, follow-up planning and reflection. The process of implementing this work program is gradual, continuous and ongoing. The results of the bead craft training activities had a positive impact in that all residents who regularly took part in the training succeeded in practicing it independently, so that creativity and innovation in producing contemporary products could be realized. The results of the interviews at the reflection stage showed that all participants who initially could not make bead crafts, after going through training were 100% able to make the bead products they were interested in. So this bead craft training is highly recommended as an increase in creativity.

This ponder points to analyze the application of Esteem Included Charge (VAT) bookkeeping within the setting of its impact on the planning of company budgetary articulations. In an ever-evolving trade environment, assess controls are an important aspect that companies have to be pay consideration to within the preparation of their money related explanations. Particularly, Esteem Included Charge (VAT) is one of the charges that includes a noteworthy affect on the company's budgetary position. This ponder employments auxiliary information investigation strategies including open monetary explanation information from different businesses. This consider distinguishes the affect of the application of Esteem Included Assess (VAT) bookkeeping on viewpoints of planning monetary articulations such as net salary, cash stream, and value. The comes about uncovered that the strategy of applying VAT can have a noteworthy impact on the company's money related position. In expansion, this consider too investigates the affect of VAT usage on charge hones and corporate social commitments. The comes about give a more profound understanding of the degree to which corporate tax assessment hones impact the planning of money related explanations and corporate social duty. In an period of globalization and harmonization of bookkeeping benchmarks, a profound understanding of the application of VAT and its impact on budgetary articulations is critical for partners, counting speculators, controllers, and company administration. This investigate gives profitable bits of knowledge into the significance of Esteem Included Charge (VAT) bookkeeping within the setting of planning budgetary articulations and can help companies in optimizing assess administration and understanding its affect on their money related execution.

Business legality is very important for business actors in the development and sustainability of a business. Business Identification Number (NIB) is an important identity for MSMEs that can increase product attractiveness and make licensing easier. NIB is very profitable in obtaining capital that can be used to optimize its business so that it can compete in the global market. The government has assisted MSMEs through the OSS system in establishing business legality. However, there are still many business actors who lack knowledge and understanding in making business legal. This service is carried out with the aim of resolving this problem, by providing socialization of understanding and assistance in making business legality through Online Single Submission (OSS).

This research aims to (1) explain the murabahah financing system at BMT Insan Sejahtera, (2) SWOT analysis of the development of BMT Insan Sejahtera, (3) MUI fatwa regarding usury-free murabahah financing. This study uses a qualitative descriptive method. With primary and secondary data types. Data triangulation is carried out using the interview method. The results shown in the study (1) financing at BMT Insan Sejatera, present changes to the welfare of members. Based on the conclusions of the members, BMT has had a positive impact on increasing business and welfare. With amount based on murabahah financing as of January 1, 2024, to October 23, 2024, it is said to be Rp. 2,390,914,753.00 as many as 272 members, (2) The location of the current financing in the first quadrant (positive, positive) is a profitable position, which supports the implementation of an aggressive strategy (3) And that the installment payment period for murabahah financing at BMT Insan Sejatera does not affect the total price of the goods that have been agreed upon. This proves that the murabahah financing practice at BMT Insan Sejahtera does not contain usury.

This study aims to analyze the impact of ownership structure and corporate social responsibility (CSR) on the profitability and firm value of companies listed on the Indonesia Stock Exchange. Utilizing the latest data from annual reports published between 2021 and 2023, this research employs multiple regression analysis to test the proposed hypotheses. The findings reveal that (1) ownership structure has a positive and significant effect on the firm's profitability, indicating that diversified ownership can enhance financial performance; (2) corporate social responsibility positively and significantly influences profitability, suggesting that companies engaged in CSR initiatives tend to be more profitable; (3) ownership structure does not have a significant impact on firm value, indicating that other factors may be more dominant in market valuation; (4) corporate social responsibility positively and significantly affects firm value, implying that investment in CSR can enhance positive investor perceptions; and (5) specifically, corporate social responsibility has a positive and significant impact on the firm value in the manufacturing sector listed on the Indonesia Stock Exchange. These findings emphasize the importance of sound ownership strategies and a commitment to social responsibility as key factors in enhancing both profitability and firm value.

Micro, small, and medium-sized enterprises (MSMEs) are profitable businesses that are owned by people or corporate entities that operate to satisfy personal needs and ensure their existence. Calculating and analyzing manufacturing expenses in order to establish the selling price of fried chicken goods is the goal of this study. The full cost method is used to achieve this. Using a quantitative approach, this research investigates the elements that influence selling prices. This research uses direct observation of objects and interviews with owners to obtain precise data. According to our observations and interviews with Mr. Stefanus (36), owner of the Ayam Gebuk Sambalado MSME, the business still uses conventional methods to calculate the manufacturing cost. This research uses the full costing method to make information on the cost of production more accurate. This is predicated on a comparison of the whole costing technique and the business method for determine cost of items created, which demonstrates that the final cost of goods manufactured differs significantly. This happens because business owners don't know how to calculate the correct cost of production, so they don't include costs correctly in the price calculation.

Research on Feasibility Analysis of the Etawa Peranakan Goat Milk Production Business (PE) at Tharraya Farm in Geli Village, Sunggal District, Deli Serdang Regency aims to analyze the income of the goat milk (PE) production business at Tharraya Farm and analyze the feasibility of the goat milk production business (PE) in Tharraya Farm. The research area was determined purposively, namely based on certain criteria or objectives, taking into account that the Etawa goat milk industry in the area could provide the information needed in the research. Data analysis techniques used were I=TR-TC. The results of this research obtained an income of IDR 72,240,000 / year. Receipts amounting to Rp. 176,526,000 a year and total costs of 104,286,000. The livestock business is profitable and feasible to develop with an R/C of 1.69, п>0, while the percentage ratio of п/C x 100% is 60%. The Etawa Peranakan goat milk business at Therraya Farm is profitable and worthy of development