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This study aims to explore the practice of over-claiming in the skincare sector in Indonesia and its impact on consumers. With more and more products offering instant results in the absence of strong scientific evidence, consumers are often trapped in unrealistic expectations, which can jeopardise their health. The method used in this research is qualitative with a case study approach to analyse exaggerated claims as well as consumer reactions to certain skincare products. The findings of this study show that this practice harms consumers both materially and in terms of trust in the beauty industry as a whole. In addition, the results emphasise the importance of stricter law enforcement against offending businesses, including influencers who promote products with misleading information. In accordance with the Consumer Protection Law, consumers are entitled to clear and precise information, which is even more important in an era of aggressive marketing. Therefore, existing regulations, such as those issued by BPOM, need to be more strictly enforced to maintain the safety and effectiveness of the products being sold. The study also recommends raising awareness and educating consumers about the risks that may arise from overuse of skincare products. With these measures, it is hoped that the skincare industry can establish a more transparent and fair market, as well as improve product quality and protection for consumers. This research also contributes to a deeper understanding of the dynamics of the skincare market and the importance of consumer protection in legal and health aspects.

This abstract explores the role of artificial intelligence (AI) in enhancing consumer satisfaction in Sichuan's online customer experience and service efficiency. With the rapid growth of e-commerce, understanding consumer preferences and behaviors has become crucial. AI technologies like chatbots, predictive analytics, and personalized recommendations are integrated into online platforms to streamline service delivery and improve user interactions. By leveraging data-driven insights, businesses can tailor their offerings to meet the specific needs of consumers, thereby increasing satisfaction levels. Furthermore, AI facilitates faster response times and more efficient problem resolution, leading to a seamless shopping experience. This study was conducted through an online questionnaire distributed to 380 Sichuan participants to measure their optimization and service efficiency satisfaction. The findings underscore that technical infrastructure, user acceptance and engagement, and service quality positively correlate with consumer satisfaction in AI experience improvement.

This study aims to describe and analyze: the implementation of Regional Tax Policy in Supporting Regional Original Revenue in Maybrat Regency. And obstacles to the implementation of Regional Tax policies in supporting regional Original Revenue in Maybrat Regency. The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Policy on Regional Taxes in Maybrat Regency is inseparable from the pattern of fiscal relations between the Central and Regional Governments.  To increase PAD, the Maybrat Regency Government will apply taxpayers and levies comprehensively to all types of businesses in Maybrat Regency. This includes stalls, food stalls, shops, and building shops. In general, the policy of increasing Regional Original Revenue from the Regional Tax sector carried out by the Maybrat Regency Government is a policy in the form of intensification. Policy Implementation Implementation of Regional Tax Policies in Supporting PAD Maybrat Regency, West Papua includes communication carried out by the Maybrat Regency Dispenda, Maybrat Regency Government through socialization to OPDs, Village Heads of Business Actors in Maybrat Regency. The human resources owned by the Maybrat Regional Government are very limited. The disposition or attitude of policy implementers in Maybrat Regency is quite committed to increasing PAD through regional taxes. Bureaucratic structure. covering the dimension of standard operating procedures (SOP) realized through the Decree of the Regent of Maybrat Regent Number 61 of 2012 concerning the amount of tax collection and regional levies in Maybrat Regency. The obstacles faced include structural obstacles in the form of still the same level of echelonization between the Regional Original Revenue generating agencies and the Regional Revenue Office as the coordinator of the management of Regional Original Revenue, so that there are difficulties in coordinating the implementation of policies and reporting systems. Institutional constraints in the form of weak tax planning can be seen from the weak management of data collection and inventory of regional tax potential. Technical obstacles to the implementation of Regional Tax policies include limited facilities and capabilities for Regional Tax collectors and collectors. Non-technical obstacles to the implementation of Regional Tax policies are in the form of inadequate facilities and infrastructure.

Building the local economy through quality and sustainable traditional products at Khasanah Sari is a strategic step to improve community welfare and preserve culture. By addressing existing issues through training, digital marketing, product innovation and financial support, Khasanah Sari can grow and contribute positively to the local economy. Clear output targets will be a reference to measure the success of this initiative, making a positive impact on the community and the economy as a whole. Building a local economy through quality and sustainable traditional products involves community empowerment, product development and environmental sustainability By involving the community in production and marketing, their skills can be enhanced, creating new jobs. Traditional products need to be developed to meet quality standards that appeal to modern consumers, while using environmentally friendly raw materials and sustainable production techniques. Effective marketing, including the utilization of digital platforms, will help reach a wider market. In addition, collaboration between the government, businesses, and non-government organizations is essential to support development and market access. Public education and awareness on the importance of local products will also contribute to stronger economic growth and preservation of cultural heritage.bstract and Keywords must be written in English, in italic style, and contain a brief description of the research background, objectives, methods, findings, and implications. The abstract is written in one paragraph with a single space (maximum 200 words), without any reference or formula.

Entrepreneurs are people with a creative and innovative spirit who are able to build, construct, develop, advance and make their company superior. The term entrepreneur has the same meaning as merchant, but the meaning is different. This counseling is aimed at students at the Lembah Village assisted school because the education it teaches focuses on skills or vocations whose graduates do not go to college but do not work and are independent businesses. Participants are given the opportunity to ask questions after receiving an explanation from the speaker, so that participants can receive complete information. Participants can also ask questions about things they don't know or have problems with when they are doing business. This Community Service Activity will be held on the day/date: Thursday, December 11 2024. . time 08.00 to 13.00 WIB  

The children of the Riyaadlul Jannah Orphanage are assets that need to be directed to be able to adapt to living conditions in order to become independent and responsible individuals. One solution to increase independence that can be done for children in orphanages is to become an entrepreneur, this is because business activities are flexible and are an alternative source of sustenance provided by Allah SWT. Limited ideas, mental readiness and capital are obstacles for children in orphanages to start their businesses, so that they are less able to achieve economic independence. E-commerce is an alternative solution for starting an entrepreneur while utilizing technology to achieve economic independence more effectively and efficiently. Ease of access, use and relatively affordable costs mean that children in orphanages can start businesses more quickly, thus making it easier for orphanages to ensure their livelihoods. This service program aims to develop community groups at the Riyaadlul Jannah Orphanage to become economically independent, help create peace, comfort in social life, and improve skills in digital entrepreneurship. The approach method used includes the FGD (Focus Group Discussion) approach including sharing sessions. The activity stages consist of preparation, investigation, implementation and evaluation stages. The results of this activity, among other things, show that the orphanage children have an understanding of e-commerce, have business ideas, marketplaces as stalls, and are interested in starting a business immediately.

Sabrang Hamlet in Purwosari Village has significant potential for SME development, especially in bamboo crafts. This community service activity aims to provide insights and skills to SME actors in developing businesses through product innovation and digital marketing strategies. The implementation method was conducted through face-to-face counseling and technical guidance assisted by Untidar KKN students. The activity was held on January 19, 2025, at the Purwosari Village KKN Team Post with a total of 27 participants. The activity results showed three main SMEs with development spirit: 'Happy Snack', 'Snack Teteh', and 'Box of Story'. The KKN team provided assistance in the form of logo creation, business registration, creating Google Maps locations, and digital marketing optimization through social media platforms such as TikTok Shop, Facebook, and Instagram.

The community service program conducted by the KKN II Team of Ngadirejo Village aims to overcome marketing problems in businesses through digital marketing socialization and strengthening MSMEs in Dawungan and Dadapan Hamlets, Ngadirejo Village. This activity includes two main methods, namely digital marketing socialization to help MSME players expand market reach and increase competitiveness through digital platforms, as well as assistance in obtaining halal certification and Business Identification Number (NIB) to strengthen business legality. The results of the activities show that this program has a positive impact on increasing the understanding of MSME players in utilizing digital technology and gaining wider access to the market. With halal certification and NIB, MSMEs also get better legal certainty and opportunities to develop in a more competitive business sector.  

Business development, especially in the culinary industry. UMKM Kirantea is one of the businesses in the culinary sector that uses SWOT analysis to develop its business strategy. As part of this research, a SWOT analysis was carried out to determine the position of UMKM Kirantea in the culinary industry and identify strengths, weaknesses, opportunities and threats related to processing and developing its business. Based on the results of the SWOT analysis, UMKM Kirantea can continue to develop, but a combination of SWOT analysis is needed, such as implementing SO strategies, one example of which is expanding cooperation networks and networking with stakeholders (associations, restaurants, hotels) holding event activities in various regions, strategies WO, one example is increasing cooperation and networking with suppliers and partnerships with medium and large scale industries as well as using local or regional events as a promotional tool, ST strategy, one of which is maintaining affordable prices and quality-controlled materials to face competition and WT strategies, such as developing an online marketing platform to remain competitive amidst competition.

Agricultural tools are important for agrarian communities. However, for some people in Banyumas Regency, Central Java, very few people have businesses in the agricultural tools sector. In fact, this can be a promising business opportunity. Knowledge about making blacksmith agricultural tools is generally obtained from generation to generation. Some blacksmiths in Banyumas generally only produce agricultural tools such as kudi and work machetes, because the need for these tools never stops, is always needed by farmers or workers, and the equipment produced does not require high design, even tends to be monotonous because the main thing is its function as work equipment. That is why Science and Technology for the Community (IbM) was implemented at the Pandai Besi Kirso production house on November 6, 2025, as a method of increasing production. IbM was continued with training in techniques for selecting raw materials, making potions that can improve the quality of iron, and making a variety of new products with high quality both in terms of strength and aesthetics. It was identified that agricultural tool craftsmen generally (1) Have limitations in equipment, (2) Lack expertise in metal blending, (3) Lack of innovative product variations, not only quality but also unique ethnic ones and (4) Low management quality. The implementation of IbM is expected to be able to minimize the problems of agricultural tool craftsmen's businesses, so that the blacksmith craftsmen's community businesses can develop and have a positive impact on the existence of MSMEs in Banyumas Regency.

The improvement of digital business productivity in Benda Baru Pamulan Housing, South Tangerang, requires attention to human resource (HR) management. Many economic actors in this area struggle to manage HR effectively, limiting their potential to develop digital businesses. The HR Management Training Program aims to educate the community on efficient HR management, including recruitment, training, motivation, and performance evaluation relevant to digital businesses. The implementation of good HR management strategies is expected to enhance digital business productivity and create new business opportunities. This community service activity also aims to improve the skills of Benda Baru residents in creative marketing strategies for small and medium enterprises (SMEs), which have faced challenges in digital marketing and competition. The program is expected to increase the competitiveness of SMEs in a broader market, contribute to economic growth, and enhance collaboration and entrepreneurship within the community

The Community Service Program titled “Digital-Based Entrepreneurship Empowerment Socialization to Improve the Economic Welfare of the Community in RW 008, RW 017, and RW 018, Benda Baru Housing Complex, Pamulang – South Tangerang” aims to enhance digital literacy and technology-based entrepreneurial skills among local communities, particularly Micro, Small, and Medium Enterprises (MSMEs). This program includes socialization, training, and practical mentoring related to the utilization of social media, e-commerce, Search Engine Optimization (SEO)/Search Engine Marketing (SEM), and digital advertising strategies as tools for business development. The method employed is participatory, actively involving the community in every stage of the program. The results indicate an improvement in community understanding of digital technology and their ability to leverage digital platforms to support their businesses. This program has also successfully created a sustainable digital entrepreneurship ecosystem, which is expected to enhance the economic welfare of the targeted communities. Given its success, this initiative is anticipated to serve as a model for digital-based community empowerment that can be implemented in other regions.

Business development, especially in the culinary industry. UMKM Kirantea is one of the businesses in the culinary sector that uses SWOT analysis to develop its business strategy. As part of this research, a SWOT analysis was carried out to determine the position of UMKM Kirantea in the culinary industry and identify strengths, weaknesses, opportunities and threats related to processing and developing its business. Based on the results of the SWOT analysis, UMKM Kirantea can continue to develop, but a combination of SWOT analysis is needed, such as implementing SO strategies, one example of which is expanding cooperation networks and networking with stakeholders (associations, restaurants, hotels) holding event activities in various regions, strategies WO, one example is increasing cooperation and networking with suppliers and partnerships with medium and large scale industries as well as using local or regional events as a promotional tool, ST strategy, one of which is maintaining affordable prices and quality-controlled materials to face competition and WT strategies, such as developing an online marketing platform to remain competitive amidst competition.

Krinjing Hamlet is a hamlet located in Purwosari Village, Salaman District, Magelang Regency, Central Java, which consists of 1 RW and 2 RT. There are several activities carried out by the Purwosari Village KKN Group. These activities consist of the education sector and the industrial sector. The first activity carried out by the Purwosari Village KKN group was effective learning. The second activity is providing outreach to strengthen and develop digital marketing for MSME players. The Purwosari Village KKN group held a socialization on strengthening and developing digital marketing for MSME players, including the creation of NIBs. This socialization activity was attended by 60 residents of Krinjing Hamlet. The aim of holding this outreach is to develop the potential of MSMEs in Krinjing Hamlet. The implementation of effective learning activities from the Purwosari Village KKN Group aims to build the character of the future generation which can instill a sense of social responsibility. As the hope and future of the nation, the younger generation must understand the importance of social responsibility towards the environment and surrounding community. Apart from that, activities related to MSME actors, namely outreach on strengthening and developing MSMEs, aim to encourage MSME actors to be more innovative in running their businesses.

Companies run businesses with the aim of gaining profits that can be measured by profitability. Profitability is a measure that evaluates a company's ability to generate profits or profits over time. This study aims to analyze the effect of accounts receivable turnover, sales growth, inventory turnover, and cash turnover on profitability. This research was conducted on non-cyclical consumer companies listed on the Indonesia Stock Exchange. This research is a descriptive quantitative study. This study uses panel data consisting of cross-section data, namely non-cyclical consumer companies with a time series for the period 2021-2023. The sample used in this study was 59 companies. The analysis technique used in this study is panel data regression. The results of the analysis show that (1) Accounts receivable turnover has a positive and significant effect on profitability in the non-cyclical consumer sector. (2) Sales growth does not affect profitability in the non-cyclical consumer sector. (3) Inventory turnover has a positive and significant effect on profitability in the non-cyclical consumer sector. (4) Cash turnover does not affect profitability in the non-cyclical consumer sector.

This community service activity aims to examine the role of business law on Micro, Small, and Medium Enterprises (MSMEs) in improving the economy in Banjarmasin City. The background of this community service is based on the importance of the role of business law in providing protection and support for MSMEs, which are the backbone of the local economy. The results of the study show that the effective application of business law can improve the competitiveness and sustainability of MSME businesses, as well as encourage economic growth in Banjarmasin City.  

This qualitative literature review examines how distinctive dispositional traits of family firms—such as socioemotional wealth, long-term orientation, and tradition—shape their engagement with digital transformation (DT). Drawing on recent empirical studies from 2007 to 2025, the review reveals that these dispositions serve as both barriers and enablers of digital change. While tradition and risk aversion can hinder radical innovation, they can also foster stability and purpose-driven digital adoption. The review highlights how family firms navigate paradoxes between continuity and innovation through strategic framing, intergenerational collaboration, and openness to external knowledge. Ultimately, family firm dispositions mediate digital transformation in complex, context-dependent ways, offering alternative, non-linear paths to innovation. This synthesis contributes to understanding how legacy and digitalization can be harmonized in family-owned businesses

Chocolate cocoa ice is one of the popular beverage products among consumers, especially among teenagers and children. In facing tight competition, it is essential for producers to analyze effective marketing strategies and calculate the Cost of Goods Sold (COGS) to ensure business sustainability. This analysis aims to evaluate the marketing strategies employed, including promotions, distribution, and pricing. Additionally, calculating COGS is necessary to understand the costs involved in production and to determine competitive selling prices. The research method used is descriptive with a qualitative approach, involving socialization, assistance, and training. The results of the study indicate that effective marketing strategies, such as leveraging social media and conducting promotional activities in the surrounding area, can enhance product visibility. The calculation of COGS provides a better understanding of production costs, allowing managers to set competitive selling prices. From this analysis, it is hoped that recommendations can be provided for the PKK group to optimize marketing strategies and cost efficiency, enabling the chocolate cocoa ice business to grow and positively impact the local economy. This research can also serve as a reference for similar businesses in other regions.

The maritime industry is undergoing rapid transformation, requiring systematic, evidence-based methodologies to improve product and service innovation success rates. Traditionally, maritime businesses have relied on intuition-based decision-making, leading to inefficiencies, increased risks, and inconsistent innovation outcomes. This study investigates the role of structured scientific methodologies in maritime innovation management, emphasizing how systematic approaches enhance decision accuracy, minimize risk, and improve long-term sustainability. This research provides original value by evaluating the effectiveness of structured scientific approaches in maritime innovation, an area where limited studies have explored the intersection of philosophy, leadership, and evidence-based decision-making. The study addresses the following research questions: To what extent do structure scientific methodologies improve product and service innovation success? How do industry leaders, lecturers, and students perceive the role of evidence-based decision-making in innovation? Using qualitative research methods, the study collected data from maritime experts, lecturers, and postgraduate students through semi-structured interviews and document analysis, followed by thematic and comparative analysis. Results indicate that structured methodologies significantly improve innovation outcomes, but barriers such as industry reluctance and lack of competency development hinder adoption. The study concludes that integrating scientific reasoning into maritime leadership training can enhance innovation success, mitigate risk, and foster a culture of evidence-based strategic management.

Diseases in cattle, especially Foot and Mouth Disease (FMD), have a major economic impact on farmers. FMD is a highly contagious viral disease in even-toed ungulates such as cattle, buffalo, goats, and sheep. This virus from the genus Aphthovirus, family Picornaviridae spreads rapidly through direct contact, air, or contaminated objects. The impact of FMD is very detrimental, including decreased milk production in dairy cows, weight loss in beef cattle, and death in severe cases. In addition, high medical costs, restrictions on livestock trade, and reduced consumer confidence in livestock products are also important consequences. The FMD outbreak in Indonesia in 2022, especially in East Java, caused major losses for farmers. Therefore, a fast and accurate diagnostic system is needed for early detection of the disease. Early diagnosis helps farmers take appropriate treatment measures such as isolating infected livestock, administering drugs, and disinfecting pens to prevent the spread. This article discusses the implementation of the forward chaining method in an expert system for diagnosing cattle diseases, including FMD. This method analyzes cattle symptoms and matches them with rules in the knowledge base systematically, from symptoms to diagnosis. With this approach, the expert system can provide a fast and accurate diagnosis and appropriate treatment recommendations. This is expected to help farmers reduce losses, increase productivity, and support the sustainability of cattle farming businesses in Indonesia.