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The purpose of this study is to assess how the Financial Accounting Standard for Micro, Small, and Medium Entities (SAK EMKM) has improved the quality of financial statements of businesses in Lakarsantri Sub-district. Using a survey-based quantitative research methodology, information was collected from 40 MSME respondents through questionnaires. Partial Least Square (PLS) analysis was conducted on the data using WarpPLS software version 8.0. The results show that the implementation of SAK EMKM significantly improves the readability, consistency, accuracy, and conformity with accounting standards of MSME financial statements. The results suggest that the application of correct accounting principles can improve the financial transparency and accountability of MSMEs by having a favorable impact on the quality of their financial statements. This study also shows that to support MSMEs' access to financial resources and foster sustainable local economic growth, it is necessary to continue promoting the understanding and application of SAK EMKM. This study also provides strong empirical support for the importance of applying sound accounting principles to produce reliable and quality financial statements.

Kue cubit lumer is a traditional snack that is increasingly popular in Indonesia, especially among children and teenagers. This cake has a soft texture with a melting center. This study aims to optimize the production of kue cubit lumer using linear programming method with simplex analysis through Microsoft Excel Solver to determine the optimal production quantity of three variants: original, cheese, and chocolate. The calculation results show that the production of 2 pcs of original cubit cake, 4 pcs of cheese, and 4 pcs of chocolate will generate maximum profit of Rp124,000 per day. The simplex method proved effective in solving production optimization problems by maximizing the use of raw materials and increasing profitability. This study provides guidance for businesses to manage production efficiently to meet market demand and significantly increase profits. This study proves that the simplex method is effective in solving production optimization problems to achieve maximum profit.

This study is to find out how using Instagram for digital marketing affects the rise in brand recognition among small businesses that make things in Malang City. This study uses a quasi-experimental design with both a control group and an experimental group. It then analyzes the data using the Wilcoxon Signed-Rank Test. The study's results demonstrate that digital marketing methods led to a big rise in all measures of brand awareness, such as recall, recognition, purchase, and consumption. The p-value from the difference test shows that social media marketing works to make people more aware of your brand. This study argues that small and medium-sized businesses (SMEs) should make the most of Instagram to improve their marketing and engagement.

The farmer's chicken supply chain is a complex system that involves various stages starting from selecting chicken seeds, rearing, feeding, health management, to distribution of the final product to the market. Distribution Channels are closely related to the Supply Chain process, both of which are important in a business, both large and small businesses. The aim of this research is to determine the Broiler Chicken Supply Chain at Kemiri Village Broiler Farms, Jenangan District, Ponorogo Regency. The research method used is observation, interviews and documentation. This broiler farm is under contract with PT. Bintang Tama to supply feed, vitamin medicine, chicken seeds, and also chicken brokers/collectors. Chicken seeds come from PT.Bintang Tama Sentosa after which the chickens are bred for 28 days to 35 days according to the contract with the broker/collector, in 1 harvest/livestock from 3000 seedlings to harvest, the estimated death is 200 deaths, this process cannot be separated from the control carried out by the livestock manager. Chicken farming here is managed well, starting with providing different feeds. Meat chicken seeds are fed with the types of feed, namely pre starter, starter, and finisher, this feed is given at 3 different/not the same age periods for the chickens in 1 harvest. Pak Endra's Farm – Agent – Broiler Chicken Entrepreneur – Market/Restaurant – Final Consumer.

The study focuses on analyzing business strategies to enhance sales in 24-hour coffee shops (warkop24h) in Indonesia, considering their unique challenges and opportunities. Conducted through supportive activities in Karangasih Village, Bekasi, the research employs various methodologies including surveys, discussions, and practical tutorials aimed at providing comprehensive reviews and innovative strategies. Key findings indicate that these coffee shops need to improve promotional efforts and address supply chain issues, particularly with essential ingredients like ice, to bolster customer satisfaction. By developing unique menu offerings and leveraging digital marketing, these businesses can capture the attention of the younger demographic, particularly Gen Z, who view warkop as social and creative spaces. The study concludes that implementing strategic adaptations in response to market trends and customer preferences can significantly bolster the viability and growth of coffee shop businesses in competitive environments. This research highlights the critical role of micro, small, and medium enterprises (UMKM) in contributing to the broader economic framework of Indonesia.

Kampung 4 Village has great potential in developing home-based culinary businesses as a strategy to increase family economic independence. One promising business opportunity is Tuna Balado Rice Bowl, a practical food product that combines tuna as the main ingredient with the distinctive flavor of balado. This product has broad market prospects because it is easy to produce, has high nutritional value, and is in line with the trend of fast food that is in demand by various groups. In addition, this business can be run with relatively affordable capital and has broad marketing potential through digital strategies such as social media and delivery services. Seeing these opportunities, the Tuna Balado Rice Bowl business can be an alternative home-based business that is competitive, able to increase family income, and contribute to strengthening the local economy in a sustainable manner.

The competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia often faces obstacles due to limited product packaging that fails to adequately reflect product quality, uniqueness, and brand identity. Packaging is not merely a protective container but also a strategic communication tool that influences consumer perceptions, shapes brand image, and supports market expansion. This community service program was carried out at the Banana Chips MSME “Bu Tini” in Semarang, which previously relied on simple plastic packaging without graphic design, brand logo, or product information. The main objective of this program was to assist the MSME in developing both the design and functional aspects of packaging as a strategic effort to strengthen branding, enhance product value, and improve competitiveness. The methodology applied was community-based and participatory, consisting of field observation, focus group discussions, collaborative design with the business owner, and prototype testing of new packaging. The results demonstrate that the redesigned packaging highlights a stronger visual identity through logos, colors, and slogans, while also ensuring practicality, durability, and compliance with food safety standards. Furthermore, the new packaging improved information clarity regarding composition, expiration date, and producer details, which significantly increased consumer trust in hygiene and quality. From a broader perspective, the activity fostered social transformation by raising awareness among the owner and workers about the importance of branding and professional packaging, developing new skills, and positioning the MSME as a role model for similar businesses in the community. This program implies that packaging development is not solely a visual improvement but a strategic branding instrument that can support MSMEs in achieving sustainability and greater competitiveness in local, regional, and potentially digital markets.

The purpose of this study was to determine the Economic Independence of the Nias Ethnic Group as a survival strategy in the face of social exclusion in Tarutung District, North Tapanuli Regency. The research method used was qualitative research. Data collection using techniques, observation, interviews and documentation. From the results of the study obtained. The economic independence of the Nias ethnic group can be seen from the existence of barbershops and tailors that have developed in Tarutung District. Social exclusion occurs among the Nias ethnic group which results in the Nias ethnic group preferring to create their own businesses. The economic adaptation strategy of the Nias ethnic group in Tarutung District, North Tapanuli Regency, that the economic adaptation strategy carried out by the Nias Ethnic Group is generally by utilizing social networks by utilizing social networks of family, friends, and communities. The Nias ethnic group who migrated to Tarutung, some of them have family or relatives who have migrated to Tarutung. Through the use of this network, the Nias ethnic group is able and easy to get information opportunities regarding job opportunities and business opportunities. Managing their own business is adjusted to their interests or skills, this business is limited in scale and managed by one individual. The Nias ethnic group establishes their own business because they have capital, either from capital collected by themselves or capital assistance from their families. adapting to existing jobs and in accordance with their respective skills. The development of the barbershop or sewing business of the Nias ethnic group in Tarutung greatly influences the development of the economic progress of the Nias ethnic group in Tarutung.

This study aims to analyze the development strategy of the Jeanete business, located in Maumere City, Jl. Kesehatan No. 3, Lorong Masuk SDK Yos Sudarso, through a SWOT (Strengths, Weaknesses, Opportunities, and Threats) analysis approach. The research employed a descriptive qualitative method using field observations, in-depth interviews with business owners, and documentation as data collection techniques. SWOT analysis was applied to identify internal and external factors influencing the growth of fashion thrift businesses. The findings indicate that the business strengths include affordable product prices, good-quality secondhand clothing, and increasing consumer interest in thrift fashion products. The identified weaknesses consist of limited business capital, unstable product supply, and inadequate utilization of digital marketing. Opportunities arise from the growing public awareness of sustainable lifestyles, rapid digital technology development, and the increasing popularity of thrift fashion among younger generations. Meanwhile, threats include intensifying competition, rapidly changing fashion trends, and fluctuations in product supply costs. Based on the SWOT matrix analysis, the recommended strategies involve strengthening digital marketing activities, improving customer service quality, diversifying products, expanding supplier networks, and implementing sustainability-oriented business practices. The study concludes that fashion thrift businesses have significant potential to grow while contributing to textile waste reduction and promoting sustainable fashion practices in Maumere City.

This study aims to analyze the factors that influence the income of coffee shop businesses in Kintamani District, Bangli Regency, by integrating both traditional and digital factors. Specifically, the research examines the effects of capital, operating hours, selling price, number of customers, and the use of e-money on coffee shop income. Using a quantitative approach, the study applies multiple regression analysis to investigate the relationships between these variables. The findings reveal that both traditional factors such as business capital and operating hours, as well as modern factors like e-money usage, have a significant impact on the income of coffee shop businesses in Kintamani. This research not only fills a gap in the existing literature but also offers practical insights for business actors in the coffee shop industry, particularly in high-tourism areas like Kintamani.  

Coastal women on Poteran Island, Sumenep, have an important role in the marine-based economic sector, especially in the seaweed and processed seafood industry. However, limited access to capital, technology, and markets are the main challenges in their empowerment efforts. This study aims to analyze the level of empowerment of coastal women in the industry and identify factors that support and hinder the development of their businesses. This study uses a qualitative method with a case study approach, where data is collected through in-depth interviews with women entrepreneurs, participant observation, and related literature studies. Data analysis techniques are carried out through the Miles and Huberman interactive model which includes data reduction, data presentation, as well as drawing conclusions and verification. The results of the study indicate that the empowerment of coastal women in the seaweed and processed seafood industry has had a positive impact on family economic welfare, increased skills capacity, and strengthened their social roles in the community. However, there are still obstacles in terms of market access, policy support, and production technology that need further attention. Therefore, intervention from various stakeholders is needed to increase women's access to skills training, business capital, and policies that support the sustainability of their businesses.    

This study aims to analyze law enforcement in collecting Income Tax (PPh) against foreign companies that have the status of foreign taxpayers in Indonesia in a normative legal manner. In a national economic situation that is experiencing a slowdown, optimizing tax revenues is an important strategy for the government to improve fiscal stability and economic growth. Foreign companies, both those running businesses through Permanent Establishments (PE) or without PE, are subject to tax obligations on income earned in Indonesia. Law enforcement in tax collection is carried out through a preventive approach such as the establishment of the Directorate of International Taxation, the implementation of the Automatic Exchange of Information (AEoI), and intensive supervision of Tax Returns (SPT). In addition, a repressive approach in the form of tax audits and tax collection is strictly carried out against domestic business entities that act as tax collectors for foreign companies. This study concludes that the combination of preventive and repressive efforts carried out by the Directorate General of Taxes is effective in ensuring compliance with foreign taxpayers and increasing state revenues from the international taxation sector.

The purpose of this study is 1) to analyze the influence of financial knowledge on business management behavior in refill perfume SMEs in Jambi City. 2) to analyze the influence of financial attitude on business management behavior in refill perfume SMEs in Jambi City. 3) to analyze the influence of locus of control on business management behavior in refill perfume SMEs in Jambi City. 4) to analyze the influence of financial knowledge, financial attitude, and locus of control on business management behavior in refill perfume SMEs in Jambi City. The research method used is quantitative descriptive analysis, with a sample size of 62 respondents from refill perfume businesses in Jambi City, utilizing multiple linear regression analysis. The results show that 1) simultaneously, the variables of financial knowledge, financial attitude, and locus of control have a positive and significant effect on business management behavior. 2) Partially, the variable of financial knowledge has a positive and significant effect on business management behavior. 3) Partially, the variable of financial attitude has a positive and significant effect on business management behavior. 4) Partially, the variable of locus of control has a positive and significant effect on business management behavior.

Profitability acts as a moderating factor, this research seeks to learn how management ownership, leverage, and liquidity impact financial distress in transportation companies listed on the Indonesia Stock Exchange from 2018 to 2022. Quantitative research describes this kind of study. From 2018 through 2022, 37 transportation businesses were included in the study's population. These companies were listed on the Indonesia Stock Exchange (IDX). Eleven different businesses made up the sample. The kind of information used is secondary data. The method utilized to gather data is documentation studies. This study makes use of the Eviews 10 software program. The data analysis methods that are used include descriptive analysis, panel data regression analysis, R2 determination coefficient, significance test (t-test), and moderating test.  According to the study's findings, financial distress is not significantly impacted by leverage, financial distress is negatively and significantly impacted by liquidity, financial distress is not significantly impacted by managerial ownership, and the relationship between the debt-to-equity ratio variable and financial distress cannot be moderated by profitability. However, profitability can moderate and strengthen the impact of liquidity on financial distress, and it can also moderate and strengthen the impact of managerial ownership on financial distress.

This study aims to describe the economic dynamics among street vendors (PKL) in Tarutung. Using a case study approach, this research identifies various factors influencing the sustainability and development of street vendor businesses, as well as the socio-economic impacts on the surrounding community. The primary focus of the study is to understand the role of PKL in the local economy, including job creation, income generation, and the challenges faced regarding government policies and business competition. Data was collected through field observation, in-depth interviews with vendors, and an analysis of relevant local policies. The findings reveal that although PKL face challenges related to regulations and market access, they play a crucial role in the economic dynamics of the region and can be key pillars in local economic development.

The current research aims to identify the role of digital transformation across its dimensions (technology, digitization of operations, databases, human resources) in promoting digital entrepreneurship in its dimensions (digital information base, digital business environment, digital skills and e-leadership, financing) among a sample of employees in private banks in the Middle Euphrates region. The research problem emerged regarding the ability of the private banks under study to use digital transformation and digital entrepreneurship. This problem lies in the lack of environmental stability, limited financial infrastructure, and weak human expertise. Therefore, the research problem was formulated in an important question: What is the impact of digital transformation on promoting digital entrepreneurship in Iraqi private banks? In order to determine the level of research variables, a questionnaire was adopted by distributing (136) questionnaires to employees in private banks in the Middle Euphrates region to measure the nature of the level of the research variables. To analyze the results, the statistical packages (SPSS & AMOS.V.29) were used. As a result, the research produced various results, most notably the existence of a significant correlation between digital transformation and entrepreneurship. Digital businesses contribute to encouraging innovation in developing new financial products and services that meet changing market needs. The results also showed that digital transformation helps private banks improve the efficiency of internal operations, leading to a reduction in transaction time. Furthermore, digital transformation processes can provide smoother and faster financial services, which supports customer satisfaction and loyalty.

The development of road infrastructure undoubtedly has a detrimental impact on society. The Serdang Bedagai Regency government's infrastructure development is an example of how something that is deemed beneficial by some always has a detrimental impact on others. This research intends to examine the influence of the building and operation of the Medan-Tebing Tinggi Toll Road on the socio-economic conditions of the community in the Pasar Bengkel area, Bengkel Village, Perbaungan District, Serdang Bedagai Regency. This study employed a qualitative descriptive case study methodology and gathered information via literature review, in-depth interviews, and direct observation. This study, which was carried out on February 15, 2025, involved three resource people who worked in Pasar Bengkel stores. According to the research, the toll road's construction and operation have a significant impact on Pasar Bengkel businesses. Prior to the toll road, Pasar Bengkel's average monthly income ranged from Rp10 million to Rp50 million, which suggests that local traders were enjoying rather favorable economic conditions. Around 80% of traders, however, reported a more than 50% decrease in income when the toll road opened, with the majority only making IDR3 million to IDR10 million a month.

Palu Bay is located in Central Sulawesi Province and is one of the active seismic bays in Indonesia which is crossed by the Palu-Koro fault segmentation. On September 28, 2018, an earthquake disaster occurred in this area accompanied by a tsunami and liquefaction. Palu City, Sigi Regency and Donggala Regency are areas that are severely affected by this disaster. Research in this region is to determine the level of preparedness of Small and Medium Industries in facing natural disasters in the future. The population of SMEs is 745 businesses/people with a probability sampling technique, namely Proportional Random Sampling. The assessment was carried out through a questionnaire involving 260 SME samples randomly selected in the three regions. The results of the study illustrate that the total preparedness of SMEs in the Palu Bay Area in facing natural disasters is 34.9% of respondents stated as "less prepared" to face natural disasters, 58.3% "somewhat prepared" and only 6.8% stated as "ready" while no respondents were "very prepared" to face natural disasters. The lack of preparedness of SMEs requires attention from all stakeholders, especially the Government through its program to improve disaster resilience for the community, especially Small and Medium Industry (SME) actors in this Region.

"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.      

This study aims to analyze the strengths, weaknesses, opportunities, and threats (SWOT) in the development of culinary MSMEs in Central Java Province. A descriptive qualitative approach was used, with data collection conducted through interviews, observations, and secondary document review. Data analysis was performed using the Miles and Huberman interactive model, which allowed for the systematic processing and interpretation of the gathered data. The findings revealed that the key strengths of culinary MSMEs in Central Java include clear market segmentation, strategic locations, and product innovation. These strengths enable the businesses to reach targeted customers effectively and maintain competitiveness in a dynamic market. However, the main weaknesses identified include limited utilization of digital technology and a lack of managerial development, which hinder their ability to scale and improve operational efficiency. The study also highlighted significant opportunities for growth, such as government support for MSMEs and the rapid development of digital technologies that can enhance marketing and operational processes. Despite these opportunities, the threats facing these businesses include intense competition from both local and global players, as well as a low level of interest in entrepreneurship among the younger generation, which limits the growth potential of new businesses. Based on the SWOT analysis, the study proposes a development strategy matrix that MSMEs and policymakers can use to address weaknesses, capitalize on opportunities, and mitigate threats. This strategy emphasizes the need for digital transformation, investment in managerial skills, and fostering an entrepreneurial culture to ensure the sustainable growth of culinary MSMEs in the region. The findings provide valuable insights for both business owners and policymakers to support the development of the culinary sector in Central Java