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Hani Fuadatun Nafisa; Indri Purwanti; Silvianingsih Silvianingsih; Zaskia Adya Mecca; Lina Marlina

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Business activities are essential for helping the economy of society function properly. When starting a business, people usually want to make money, but they are also supposed to follow good values, like being honest in their dealings. In real life, some businesses still do unfair things, like giving false information about products, changing prices unfairly, lowering the quality of goods, and using incorrect measurements when selling items. This research focuses on explaining what honesty means and how it should be used in business according to the principles of Islamic economics. The study uses a qualitative method called literature review, which involves looking at books, journal articles, and other sources that talk about Islamic business ethics. The results show that honesty is a key value in Islamic business because it helps build trust with customers, ensures fair deals, and creates positive relationships between sellers and buyers. The value of honesty in the business world can be demonstrated through transparancy of information about products, honesty in pricing, accuracy in measurement, and not hiding defects in the goods being sold. From an Islamic economics perpective, business activities should not only focus on material income, but also on the value of blessings, ethical responsibility, and mutual prosperity. Thus, the application of honesty in an important foundation for building fair, transparent bisuness practices that are in line with Islamic economic prinsiples.

Nesa Citra Fadina; Alvina Rahmawati; Nafaul Tri Anggara; Agil Arafi; Unna Ria Safitri

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

This activity focuses on directing class XI students at SMA N 1 Cepogo in the way of forming offline and online business entities. In addition, this activity aims to channel information and knowledge about the forms of offline and online business entities, the characteristics of offline and online business entities and also basic principles to examples of offline and online business entity forms, this aims to help the students at SMA N 1 Cepogo in building small-scale businesses. Through this community service activity, it is hoped that class XI students at SMA N 1 Cepogo will get an overview of how to do business properly and correctly. The method applied in this community service includes direct socialization to the students of class XI at SMA N 1 Cepogo regarding the knowledge of offline and online business entity forms, with stages of explanation about the definition, characteristics, principles, similarities and differences as well as examples/implementation of the aforementioned offline and online business entity forms, and the implementation of the community service activity. This socialization event received a positive response from the school, especially from the students, because it provides understanding and knowledge related to the forms of offline and online business entities which can help them to build business spirits (entrepreneurship spirit) as well as providing positive and beneficial activities for them.

Nesa Citra Fadina; Alvina Rahmawati; Nafaul Tri Anggara; Agil Arafi; Unna Ria Safitri

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

This activity focuses on directing class XI students at SMA N 1 Cepogo in the way of forming offline and online business entities. In addition, this activity aims to channel information and knowledge about the forms of offline and online business entities, the characteristics of offline and online business entities and also basic principles to examples of offline and online business entity forms, this aims to help the students at SMA N 1 Cepogo in building small-scale businesses. Through this community service activity, it is hoped that class XI students at SMA N 1 Cepogo will get an overview of how to do business properly and correctly. The method applied in this community service includes direct socialization to the students of class XI at SMA N 1 Cepogo regarding the knowledge of offline and online business entity forms, with stages of explanation about the definition, characteristics, principles, similarities and differences as well as examples/implementation of the aforementioned offline and online business entity forms, and the implementation of the community service activity. This socialization event received a positive response from the school, especially from the students, because it provides understanding and knowledge related to the forms of offline and online business entities which can help them to build business spirits (entrepreneurship spirit) as well as providing positive and beneficial activities for them.

Afidah Nur Aslamah; Ghina Khalisa; Adin Nur Rahman

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study is developed as a conceptual paper that analyzes halal marketing practices through a maqashid shariah lens across three operational domains: digital marketing, customer service and business administration. The paper is motivated by recent developments in the global halal economy, the stronger linkage between halal assurance, governance quality and digital transparency, and Indonesia's policy acceleration toward mandatory halal implementation in October 2026. Methodologically, the study uses a structured literature review and conceptual synthesis of international reputable journals and relevant Indonesian journals, complemented by policy and industry reports. The analysis maps prior findings into maqashid dimensions (protection of religion, life, intellect, wealth and dignity) and translates them into practical indicators of honesty, transparency, fairness, consumer protection and procedural reliability. The paper argues that credible halal marketing depends not only on promotional messages but also on service conduct and disciplined administrative governance. It contributes a conceptual framework and practical propositions for evaluating halal marketing practices in MSMEs and service businesses.

Kartika Cahyaningsih

Harmoni: Jurnal Ilmu Komunikasi dan Sosial 2026 International Forum of Researchers and Lecturers

Advances in digital technology have triggered a major transformation in the way marketing is conducted, particularly through the use of social media as a communication tool for marketing. Instagram has become one of the most popular platforms among businesses due to its focus on visual appeal and the various interactive features it offers that can strengthen the bond between brands and customers. The purpose of this study is to evaluate the content marketing methods used by @PrefekturCoffee's Instagram to increase customer purchase interest. This study was conducted using a qualitative approach and case study. Data collection techniques were carried out through in-depth interviews with the business owner, observation of Instagram content, and documentation. Data analysis was conducted using Miles and Huberman's interactive model, which includes data reduction, data presentation, and conclusion drawing. The results of the study indicate that Prefektur Coffee implements a content marketing strategy that emphasises visual consistency, message relevance, and the utilisation of Instagram features such as feeds, stories, reels, and highlights. This strategy is capable of building attention, interest, information search, purchase action, and encouraging customers to share their experiences in line with the AISAS model (Attention, Interest, Search, Action, Share). It is hoped that this research will contribute theoretically to digital marketing communication research and provide practical guidance for businesses on how to optimise content marketing strategies for Instagram.

Diony, Diony Ahlul Fikri; Huda, Asri Nurul; Mashudi, Mashudi; Susilawati, Trinil; Susilawati, Trinil +2 more

JAPSI (Journal of Agriprecision and Social Impact) 2026 CV. Komunitas Dunia Peternakan

Small-scale beef cattle farming systems play an important role in rural livelihoods in developing countries. However, comprehensive analysis that integrates the socioeconomic characteristics of farmers with resource utilization patterns is still limited. This study aims to evaluate the socio-economic characteristics of farmers and resource utilization patterns in the beef cattle business in Dolokgede Village, Tambakrejo District, Bojonegoro Regency. Based on the results of the evaluation, it can determine and identify the potential for the development of livestock businesses and in this region. Quantitative descriptive research was carried out using a direct survey method on farmers through questionnaires and environmental analysis. The sample was determined by the Slovin formula with an error rate of 10%, resulting in 29 respondents who were selected by simple random sampling. Data were collected through structured interviews and analyzed using descriptive statistics. Farmers are dominated by the productive age of 31-60 years (72.41%) with the majority of elementary education (75.86%). The selection of 2-5 cattle dominates (65.52%) with the Peranakan Ongole type. The use of feed is integrated with the agricultural system through rice straw (96.55%) and corn waste (93.10%). Feed costs account for more than 60% of the total cost of production, but the R/C ratio shows a value above 1, indicating the economic viability of the business. The beef cattle business in Dolokgede Village has the potential for development through stronger plant-livestock integration, improved feed technology, and institutional support for market access and financing.

Aulia Rahma; Naila Haya Fauziah; Reydina Pasya Amanda; Siti Aisyah; Tuti Anggraini

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This study aims to improve digital money literacy among the community of Kineppen Village, Munte District, Karo Regency, through education and the implementation of the QRIS (Quick Response Code Indonesian Standard) payment system. The research utilized a descriptive qualitative approach, incorporating field observations, interviews, and direct mentoring with four local businesses: Ayam Penyet Pak Lek, Warkop Aim Tigander, Oke Laundry Kineppen, and Pangkas Singarimbun. The findings show that two businesses, Ayam Penyet Pak Lek and Pangkas Singarimbun, successfully adopted QRIS, leading to smoother transactions and increased customer trust. However, the other two businesses, Warkop Aim Tigander and Oke Laundry Kineppen, still face challenges in adopting the system due to limited internet access and deep-rooted traditional cash payment habits. Despite these barriers, the program significantly enhanced the digital literacy of local entrepreneurs, raising their awareness and readiness to participate in the village’s digital economy. This study emphasizes the importance of continuous support and access to technology in fostering the broader adoption of digital payment systems, particularly in rural areas where technological access may still be limited

Muhammad Anwar; Ahmad Zaki Sinulingga; Muhammad Nabil Nasution; Mahesa Marpaung; Siti Aisyah

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

The rupiah plays a vital role as a symbol of national identity and sovereignty, but awareness among rural communities about its function and importance is often limited. In Kutalimbaru Village, the main challenges identified are low monetary literacy, which results in physical damage to money and a lack of awareness about counterfeit money. Through the Real Work Lecture (KKN) program, community service efforts were carried out with the aim of internalizing the values of “Love, Pride, Understanding (CBP) of the Rupiah.” The approach used was community-based education through interactive workshops and practical demonstrations on money care techniques and an introduction to the security features of the Rupiah. Findings in the field show a transformation in the community's attitude; from being indifferent to being more careful in handling paper money and better understanding the role of the Rupiah in economic stability. This program has succeeded in increasing the financial literacy of citizens while strengthening the spirit of nationalism through appreciation of the national currency. Keywords: community empowerment, micro businesses, tempeh products, entrepreneurship, Sialaman Village.

Iskandar Itan; Nobellya Rivanti

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Information systems are an important element in the business world that helps businesses increase work efficiency and reduce human error. In practice, many businesses still produce financial reports manually. Manual preparation of financial reports is inefficient and tends to have a higher potential for delays, lateness, or errors in data entry. This makes the financial reports presented inaccurate and unreliable as a basis for making decisions. To address this problem, a community service program was implemented by designing an accounting system using Microsoft Access, which provides various features that can help users in data processing. The method carried out starts with observation, system design, and evaluation by the partner. The result of implementing this program is that the system designed in Microsoft Access successfully accelerated the work process for partners, making the preparation of financial reports more efficient and timely. The financial reports presented also became more accurate and reliable.      

Purnama Ramadani Silalahi; Dio Sanda; Bayu Andika; Masleni Nasution; Afsah Sandy Tarigan

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Economic development in rural areas, specifically, aims to improve community welfare. However, in practice, many challenges remain, such as limited technical skills, minimal innovation, and low community capacity to create and develop productive businesses. One way to address these challenges is through human resource empowerment. Gunung Tinggi Village has the potential to develop creative businesses, particularly among housewives, such as dishwashing soap. This product is a household necessity that is used routinely, so demand tends to be sustainable. Therefore, a SWOT analysis was used to provide sustainability recommendations for this business. The methods used included service learning (SL) with a Participatory Action Research (PAR) approach to ensure active participant involvement and the program's alignment with the community's real needs. The results showed that the initial impact of this Community Service Program (PKM) activity was evident in the production of marketable products and the opening of new business opportunities, which directly contributed to the diversification of income sources and increased family economic independence. Furthermore, the application of SWOT analysis proved effective as a tool in formulating sustainability strategies for the micro-enterprises being developed.

Wahyudiono Wahyudiono; Santirianingrum Soebandhi; Dana Aditya; Luthfia Nabila Hidayani

Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This community service aims to provide training on the use of the Joint Marketing Program (eJMP) application module to micro and small industry players in the  Surabaya city, so that marketing of MSI products can be carried out flexibly without being limited by space, place and time, so that marketing can reach a wider network and ensure the sustainability of MSI businesses in the future. This community service activity uses a qualitative descriptive approach by photographing the real conditions of marketing management of micro and small industries, then providing eJMP module training to 20 micro and small industry sector players as well as owners who are domiciled in the Surabaya city. The eJMP module training method is implemented through four stages, namely: (1) identifying the suitability of the eJMP module content to the marketing needs of MSI businesses, (2) determining the eJMP module training model with its marketing literacy priorities, (3) elaborating the eJMP content with MSI marketing literacy materials, and (4) implementing the eJMP module training for micro and small industry players. The results of this training indicate that micro and small industry players still experience difficulties in marketing MSI products, therefore optimizing the use of the eJMP application can help micro and small industry businesses to optimize marketing together, flexibly and effectively. This eJMP application module training includes material on the important role of joint marketing, optimizing the role of cooperatives, an introduction to the eJMP application and joint marketing simulations through the eJMP application. This training, which is carried out in a structured and systematic manner for micro and small industry players, is expected to be able to improve flexible and effective joint marketing and ensure the sustainability of MSI businesses in the future .

Na’ilah Syakirah Febriana; Lintang Pramudhita; Dinda Septiana; Sara Imelda Susanti; Fitri Komariyah

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Local fashion businesses require accurate production cost calculations to ensure appropriate and sustainable pricing decisions. Problems often faced by small businesses is determining selling prices without comprehensive calculation of the cost of production. This study aims to analyze the calculation of the cost of production as the basis for determining the selling price at Voraya Wear, a student-based local fashion business developed through the Student Creativity Program (PKM). The research used a descriptive quantitative approach with direct practice methods. Data were collected through observation, documentation, and financial records, then analyzed using the full costing method to calculate the cost of production and the cost-plus pricing method to determine the selling price. The results show that the total production cost was Rp1,831,064 for 24 units, resulting in a unit cost of Rp65,757 for shirts and Rp86,832 for pants. By applying a profit margin of 30–40%, the business generated total revenue of Rp2,520,000 and a net profit of Rp688,936. These findings indicate that accurate cost calculation supports rational pricing decisions and ensures business profitability and sustainability.

Sarrah Jessica Hidayat; Sugiarto Sugiarto; Tonny Hendratono

International Journal of Communication, Tourism, and Social Economic Trends 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study examines the influence of memorable tourism experiences and operational risk management in tourist train transportation on positive Word of Mouth (WOM), with tourist satisfaction serving as a mediating variable. A quantitative approach was employed, and data were processed using SEM-PLS 4. The research sample consisted of 247 respondents who had used tourist train services within the past year. The results reveal that both effective risk management practices and memorable tourism experiences perceived by tourists significantly impact tourist satisfaction. Additionally, tourist satisfaction plays a crucial mediating role in generating positive WOM. The study highlights that memorable tourism experiences, including aspects such as comfort, scenic views, and the quality of service, significantly enhance tourist satisfaction. Furthermore, operational risk management, which includes ensuring passenger safety, maintaining service reliability, and handling emergencies effectively, is essential for cultivating satisfaction and positive WOM. The findings suggest that businesses in the tourism industry, particularly those operating tourist trains, should prioritize both risk management and creating memorable experiences to foster customer loyalty and enhance WOM. This study contributes to understanding the dynamic relationship between risk management, customer satisfaction, and WOM in the tourism sector, providing valuable insights for improving service strategies in tourist train transportation.

Azzahra Angelita; Muslimin Muslimin; Ahmad Faisol

Jurnal Manajemen Bisnis Era Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research try to examine how investment choices in property and real estate sector businesses listed on IDX (2020-2024) are impacted by the cost of debt and equity.For the accuracy of the analysis, this study also uses firm size and profitability as controler. Purposive sampling was used in the sampling process, which produced seven qualifying organizations with a total of 35 observations over a five-year period. Panel data regression was used for data analysis, and the Common Effect Model was shown to be the best estimation model. The findings show that investment decisions are significantly influenced by firm size, profitability, cost of debt, and cost of equity all at the same time. Nonetheless, investment choices are not much impacted by the cost of debt. Similarly, it has been demonstrated that the cost of equity has no appreciable effect on the capital expenditures of the businesses. Firm size has a favorable and substantial impact, making it the main motivator for investment activity in the real estate industry. During the study period, investment decisions were not significantly impacted by profitability. These results show that, especially in the post-pandemic economic recovery era, asset capacity and economies of scale are more important for the viability of real investment projects for property firms on the IDX than yearly variations in capital costs.

Delia Febriyanti; Iin Indriyani; Maskanah Maskanah; Eka Rifianti; Difa Syahrani

ARDHI : Jurnal Pengabdian Dalam Negri 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The Work Practice Program (KKP) is an academic activity aimed at providing students with real work experience while connecting the theories learned in campus with practical application in the field. This study was conducted at the Investment and One-Stop Integrated Service Office of Serang City, focusing on analyzing the implementation of partnership facilitation, investment achievements, encountered challenges, and efforts to enhance the effectiveness of investment activities. The method used is descriptive qualitative, with data collected through observation and interviews. The results indicate that partnership facilitation has been effective in strengthening cooperation between large businesses and SMEs, as well as supporting regional investment realization. However, some challenges remain, such as limited understanding, data access, and coordination. Efforts to overcome these challenges include improving communication, task comprehension, discipline, and continuous evaluation. This activity plays a crucial role in creating a conducive investment climate, promoting economic growth, and enhancing students’ competencies in facing the workforce.

Rifqi Widyan Farhan; Oktaviana Purnamasari

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

In the highly competitive sports equipment market, particularly for badminton items, businesses must rely not only on high-quality products but also on efficient digital media marketing techniques. Brands frequently utilize Instagram, a visual social media site, to enlighten consumers about their products and pique their interest. Yonex uses Instagram with the account @yonex_badminton. Nevertheless, a large following and frequent posting may not always indicate how well a piece of content stimulates customer interest in making a purchase. The purpose of this study is to examine how @yonex_badminton Instagram content affects consumer interest in making purchases. With the use of statistical software, this study employs a quantitative methodology that includes survey procedures and data analysis utilizing basic linear regression. 84 responders who followed the @yonex_badminton Instagram account made up the research sample. With a t-value of 13.387 and a significance value of 0.000, the results demonstrated that Instagram content had a favorable and substantial impact on customer purchase interest. Instagram content may account for 68.6% of the variance in customer purchase interest, according to the coefficient of determination (R2) value of 0.686. Other factors that are not within the purview of this study account for the remaining 31.4%. This research gives a broad overview of how managing regular, engaging, and educational Instagram content may be a useful digital marketing tactic and boost customer interest in making a purchase.  

Gita Maria Rehulina Sembiring; Adri Sadewa Sirait; Roy Nanda Kesuma; Winda Windari Tarigan; Cherin Yorenta Tarigan +1 more

Discourse on Law and Society 2026 International Forum of Researchers and Lecturers

The advancement of information technology has rapidly transformed trading patterns in Indonesia, shifting from conventional transactions to online transactions through marketplace platforms. On one hand, this transformation provides convenience and efficiency for both businesses and consumers. On the other hand, it has also given rise to various legal issues, particularly regarding consumer protection. This article aims to examine how legal protection for consumers is implemented in electronic sales agreements on marketplaces, while also identifying the obstacles encountered during its implementation. The study employs a normative juridical approach, using conceptual analysis and legislative review, supplemented by empirical data obtained from interviews. As described, legal protection for consumers in electronic transactions in Indonesia remains suboptimal. Specifically, these challenges include biased law enforcement, low levels of consumer literacy, and ineffective dispute resolution mechanisms. In practice, marketplaces have incorporated consumer protection features such as escrow systems, refund mechanisms, and complaint centers; however, their implementation still suffers from limited transparency and effectiveness. Furthermore, existing regulations are slow to respond to the dynamics of cross-border transactions and ongoing digital innovations. Therefore, comprehensive regulatory reform, stronger enforcement, and enhanced legal and digital literacy among the public are necessary to ensure effective consumer protection.

Gandung Kuncahyo; Yunita Primansanti; Anita Oktaviana Trisna Devi

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to formulate a Blue Ocean Strategy to enhance business competitiveness through a SWOT analysis approach. The research was conducted using a descriptive qualitative method. Primary data were obtained through interviews with competent parties to identify the internal and external factors of the business, while questionnaires were used as supporting data to capture respondents’ perceptions of the identified factors. The interview results served as the basis for developing the IFAS and EFAS matrices to determine the business position within the SWOT matrix. Furthermore, the SWOT analysis results were used to formulate alternative strategies aimed at creating new value in line with the Blue Ocean Strategy concept. The questionnaire results indicate that respondents’ perceptions tend to support the internal and external factors identified through interviews, thereby strengthening the analytical findings. Based on the results, it can be concluded that formulating a Blue Ocean Strategy through SWOT analysis provides a more innovative and competitive strategic direction. The resulting strategies are expected to help businesses create sustainable competitive advantages and avoid direct competition in saturated markets.

Inabah, Sekar Farahdila; Adiguna, Vinsent Brilian

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the impact of immersive commerce and augmented reality (AR) on consumer trust in e-commerce transactions using secondary industry data from the BrandXR 2025 Research on Augmented Reality in Retail & E-Commerce. Quantitative data was analyzed descriptively to evaluate the adoption rate of immersive technologies (immersive commerce and AR) and their relationship with consumer trust perceptions. The results show that immersive commerce, characterized by interactive and realistic user experiences, has a positive impact on consumer trust. Similarly, AR which offers realistic product visualization, has a significant impact on strengthening consumer trust in purchasing decisions. Simultaneously, the integration of immersive commerce and AR enhance the digital shopping experience, which can reduce risk perception and increase trust in online transactions. These findings empirically contribute to the literature on digital consumer behavior and e-commerce strategies, and suggest that businesses adopt immersive technologies to increase consumer trust and engagement in the online commerce ecosystem.

Rahul Sihombing

Jurnal Pendidikan Agama dan Teologi 2026 International Forum of Researchers and Lecturers

The church has a strategic role not only in spiritual development, but also in the social and economic empowerment of the congregation. One relevant approach to address the challenges of congregational welfare is Theopreneurship, namely entrepreneurship based on Christian faith values. This study aims to determine how the form of pastor's mentoring as Theopreneur in improving the welfare of the congregation at HKI Resort Pulo Siborna, Panei District. The approach used is descriptive qualitative with data collection methods through interviews, observation, and documentation. The results of the study show that the pastor plays an active role as a facilitator, motivator, and spiritual guide in assisting the congregation in developing businesses based on faith values. The socio-economic development (PSE) program, which covers agriculture and animal husbandry, has successfully fostered an entrepreneurial spirit, togetherness, and the economic independence of the congregation. The pastor's mentoring as a Theopreneur has proven to be able to provide holistic services that emphasize not only the spiritual aspect but also the economic empowerment of the congregation. Thus, the pastor's mentoring as Theopreneurship has a positive contribution in improving the welfare of the congregation holistically, encompassing spiritual, social, and economic aspects. Therefore, Theopreneurship can be a model of contextual and sustainable church service in realizing the welfare of the congregation as a whole.