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The global halal industry is experiencing exponential growth with a market value of trillions of dollars, creating significant economic opportunities for Southeast Asian countries with large Muslim populations. The micro-livestock sector has unique characteristics that require a specialized approach in the implementation of an integrated halal assurance system, given limited resources, technical capacity and access to technology. The complexity of implementation presents multidimensional challenges covering technical, economic, social and regulatory aspects that require comprehensive analysis to understand the socio-economic impact on the sustainability of micro farms1. This study aims to analyze the socio-economic impact of implementing an integrated halal assurance system on the sustainability of micro livestock enterprises in Southeast Asia through an integrated legal and business perspective. Systematic literature review using PRISMA guidelines with searches through Google Scholar and Scopus for the period 2020-2025. Inclusion criteria included studies of halal assurance system implementation on Southeast Asian micro farms, socio-economic impact analysis, and integration of legal-business perspectives. Quality assessment using the Mixed Methods Appraisal Tool (MMAT) with systematic data extraction using Microsoft Excel 2021. Of the 321 articles identified, 7 high-quality studies were included with a selectivity rate of 2.2%. The findings show variations in implementation approaches between countries: Indonesia with Law No. 33/2014 and SEHATI program, Malaysia through JAKIM with MS 1500:2019 standard, Singapore via MUIS with strict supervision. Positive social impacts include increased social acceptance, empowerment of women and minority groups, and establishment of collaborative networks such as halal cooperatives. Significant economic impacts include increased consumer confidence, wider market access, and product competitiveness with premium prices of up to IDR 37,500/kg for certified products. Integration of legal-business perspectives creates synergy through ASEAN regulatory harmonization, blockchain technology, and multi-stakeholder collaboration. The implementation of an integrated halal assurance system has a transformative impact on the sustainability of Southeast Asian micro livestock businesses, strengthening the regional halal economy and contributing to the Sustainable Development Goals.

The purpose of this study is to determine the effect of compensation, employee well-being and work motivation as intervening variables on employee performance, this study will test the direct and indirect effects. In this study using quantitative research methods. The number of samples used in this study totalled 112 respondents. By using saturated sampling technique where the entire population is sampled. By using Smart PLS version 3, the analysis results show that 1) compensation has a significant effect on employee well being 2) compensation has a significant effect on work motivation 3) compensation has a significant effect on employee performance 4) employee well being has a significant effect on employee performance 5) work motivation has a significant effect on employee performance 6) compensation mediates the effect of employee well being on employee performance 7) compensation mediates the effect of work motivation on employee performance.

This study aims to determine and describe the political communication strategy through the Political Marketing strategy in Winning the 2024 Belu Regency Regional Head Election in the Winning of Willy Lay-Vicente Hornai, the Pair of Regent and Deputy Regent of Belu Regency. This study uses a descriptive approach with a qualitative method, and utilizes the theory of political marketing strategy. The data collection techniques used are observation, interviews, and documentation. The data analysis technique uses three stages, namely data reduction, data presentation, and verification/drawing conclusions. The results of the study show that the political marketing approach carried out by the Winning of the 2024 Belu Regency Regional Head Election in the Winning of Willy Lay-Vicente Hornai, the Pair of Regent and Deputy Regent of Belu Regency, succeeded in winning the election with a valid vote of 46,173 votes in the 2024 Belu Regency regional head election. The two main methods used are direct and indirect approaches. The direct approach includes face-to-face interactions such as door-to-door campaigns and participation in social activities. The social activities are carried out in the form of political education campaigns and economic and social empowerment programs in rural areas, including farmer programs, cooperatives, and micro, small and medium enterprises. This direct approach has proven to have a significant positive impact in reaching various levels of society. Meanwhile, the indirect approach utilizes social media to disseminate information related to campaign activities and regional head candidates. This helps build a positive image of the Regent pair and expands the reach of political messages.

Macroeconomic uncertainty poses a structural challenge for the sustainability of micro, small, and medium enterprises (MSMEs) in Indonesia. Fluctuations in inflation, benchmark interest rates, and exchange rates have a direct impact on liquidity, cost structures, and investment decisions. This study aims to explore the types of financial strategies adopted by MSMEs in response to macroeconomic pressures using a systematic literature review and secondary data analysis covering the period from 2019 to May 2024. Data were sourced from official national institutions, including the Central Bureau of Statistics, Bank Indonesia, the Ministry of Cooperatives and MSMEs, as well as relevant academic literature. The findings reveal that MSME financial strategies can be categorized into three key domains: cash management, cost control, and investment planning. MSMEs employing flexible strategies—such as increasing cash buffers, reducing operational costs, and diversifying products or financing sources—demonstrate higher resilience in the face of economic volatility. This study contributes theoretically by enriching the framework of financial adaptation for MSMEs and practically by informing financial literacy programs and policy design. The study also acknowledges limitations in the use of aggregate secondary data and recommends that future research adopt a mixed-method approach to capture undocumented informal financial practices at the grassroots level

The effectiveness of accounting information systems (AIS) plays a crucial role in sup-porting the smooth recording, processing, and reporting of reliable and timely finan-cial information. AIS effectiveness is a key concern for cooperative managers in en-hancing operational efficiency and decision-making quality. This study aims to empiri-cally examine how work experience, educational background, and managerial support influence the effectiveness of AIS implementation. The research was conducted at savings and loan cooperatives operating in the South Kuta District. The sampling method used was non-probability sampling with a purposive sampling technique, and data were collected from 54 cooperative employees. Multiple linear regression analysis was employed to process the data. The results indicate that work experience, education level, and managerial support have a positive and significant effect on the effectiveness of AIS implementation. These findings suggest that the higher the em-ployees’ work experience and education, and the stronger the support from manage-ment, the more effective the AIS implementation within the cooperative environ-ment.

This study is motivated by the increasing competition among cooperatives and the declining number of members at BMT Assyafi’iyah in recent years. This condition indicates the presence of various factors influencing people's decisions in choosing Islamic financial institutions. The purpose of this research is to analyze the influence of advertising, financial literacy, and personal selling on the decision to become a member of a savings and loan cooperative from the perspective of Islamic business principles. The research was conducted at BMT Assyafi’iyah, Sumberagung District, Pringsewu, involving 89 respondents selected through purposive sampling. A quantitative approach was used with the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. Data were collected through questionnaires and analyzed using statistical techniques. The results show that advertising has no significant effect on membership decisions, while financial literacy has a significant influence, and personal selling is the most dominant factor. These findings suggest that financial understanding and direct interaction are more effective in attracting prospective members than advertising strategies.

In the economic sector, cooperatives are one form of collaboration in the field of economics. People trust this type of collaboration because they share a number of common needs in their lives. One of the pesantren-owned enterprises (BUMP) at Pondok Miftahul Ulum RU IV Putra is a cooperative that works to support and improve the local economy. This study aims to examine the role of Islamic boarding school cooperatives (kopontren) in improving students’ economic welfare and their contribution to the development of pesantren infrastructure. The research was conducted at Pondok Pesantren Miftahul Ulum RU IV Putra using a descriptive qualitative approach. Data were collected through observation, in-depth interviews, and documentation. The findings reveal that kopontren plays a strategic role in meeting students’ basic needs at affordable prices and serves as a practical learning platform that fosters entrepreneurship and self-reliance among students. Additionally, although its contribution to infrastructure is still limited, the kopontren has shown social concern through the provision of supporting facilities such as dormitory furniture and environmental maintenance. Collaboration between the cooperative management and pesantren leadership is a key factor in ensuring the sustainability of the cooperative as an integral part of the pesantren’s educational system.

In the economic sector, cooperatives are one form of collaboration in the field of economics. People trust this type of collaboration because they share a number of common needs in their lives. One of the pesantren-owned enterprises (BUMP) at Pondok Miftahul Ulum RU IV Putra is a cooperative that works to support and improve the local economy. This study aims to examine the role of Islamic boarding school cooperatives (kopontren) in improving students’ economic welfare and their contribution to the development of pesantren infrastructure. The research was conducted at Pondok Pesantren Miftahul Ulum RU IV Putra using a descriptive qualitative approach. Data were collected through observation, in-depth interviews, and documentation. The findings reveal that kopontren plays a strategic role in meeting students’ basic needs at affordable prices and serves as a practical learning platform that fosters entrepreneurship and self-reliance among students. Additionally, although its contribution to infrastructure is still limited, the kopontren has shown social concern through the provision of supporting facilities such as dormitory furniture and environmental maintenance. Collaboration between the cooperative management and pesantren leadership is a key factor in ensuring the sustainability of the cooperative as an integral part of the pesantren’s educational system.

This research is motivated by the lack of UMKM Development Strategy by the Office of Small and Medium Enterprises Cooperatives and Trade in Tambaksari Village, Ciamis Regency. The purpose of this study was to determine how the umkm development strategy by the cooperative office of small and medium enterprises and trade in Tambaksari village, Ciamis Regency. The research method used is qualitative research with descriptive analysis.  The results showed that the umkm development strategy by the Office of Small and Medium Enterprises Cooperatives and Trade was not optimal, because there were obstacles, namely the lack of purchasing power of the community, the relatively small income of traders, and there was nothing from the Office of Small and Medium Enterprises Cooperatives and Trade related to business capital for business actors. This research can make umkm develop more widely and sustainably and can provide benefits and understanding of umkm development strategies by the Office of Cooperatives, Small and Medium Enterprises and Trade.

The People’s Palm Oil Replanting Program (PSR) is a national policy aimed at improving the productivity of smallholder plantations through the replanting of aging and unproductive oil palm trees. This study reviews the implementation of PSR in Indonesia by analyzing ten scholarly articles through a literature study approach. The findings indicate that program effectiveness is significantly influenced by technical support such as training, mentoring, the application of Good Agricultural Practices (GAP), and strategic partnerships for harvest absorption. However, implementation faces several challenges, including limited human resources, damaged equipment, inadequate funding, prolonged replanting periods, weak coordination among stakeholders, and lack of policy dissemination. Local institutions such as cooperatives (KUD) and farmer groups (Gapoktan) play crucial roles in ensuring program sustainability and inclusiveness by acting as managers and conflict mediators. Although farmers are generally ready and actively participate, regulatory constraints—particularly the requirement of financial guarantors—remain a barrier. The study recommends strengthening local institutional capacity, enhancing stakeholder synergy, and simplifying financial schemes as strategic steps to improve the long-term effectiveness of the PSR program.

Village cooperatives have a strategic role in driving local economic growth and improving community welfare. However, suboptimal managerial management is often a major obstacle in achieving these goals. This study aims to analyze and identify strategies to optimize economic managerial in village cooperatives in Melarmukti Village, North Cikarang District. The method used is a descriptive qualitative approach through observation, interviews with cooperative administrators, village officials, and local communities. The results showed that cooperatives in Melarmukti Village still face various challenges, such as the lack of managerial training, the lack of periodic evaluations, and low collaboration with external parties. Optimization can be done through increasing the capacity of cooperative human resources, implementing a periodic evaluation system, and establishing strategic partnerships with financial institutions and universities. With targeted and sustainable managerial improvements, village cooperatives have great potential to become economic drivers and improve community welfare at the local level.

Taxpayer compliance plays a crucial role in increasing state revenue and supporting national economic development. This study aims to examine the relationship between tax morale, tax fairness, and tax complexity on the compliance of MSME taxpayers in Denpasar City. The research was conducted on MSME taxpayers who are actively registered with the Department of Cooperatives and MSMEs of Denpasar City. A purposive sampling technique was used to select a sample of 100 respondents from a total population of 29,949 MSME taxpayers in Denpasar. The data were analyzed using multiple linear regression. The results indicate that tax morale and tax fairness have a positive and significant relationship with MSME taxpayer compliance in Denpasar City. In contrast, tax complexity shows a negative but statistically insignificant relationship with taxpayer compliance. These findings provide empirical support for the Theory of Planned Behavior and Attribution Theory, highlighting the role of individual attitudes and perceptions in fulfilling tax obligations.

This study aims to analyze the influence of entrepreneurial orientation, business environment, and management skills on the success of Micro, Small, and Medium Enterprises (MSMEs) at the Mulia Harjosari 1 Medan Amplas Women's Cooperative. The research method used is a quantitative approach with multiple linear regression analysis techniques. The population in this study was 241 people, with a sample of 70 respondents determined using the Slovin formula. Data were collected through questionnaires and analyzed using the SPSS version 26 program. The results of the study showed that partially and simultaneously, the three independent variables, namely entrepreneurial orientation, business environment, and management skills, had a positive and significant effect on the success of MSMEs. The coefficient of determination (R²) value of 41.7% indicates that the model used is able to explain the variation in MSME success by 41.7%, while the rest is influenced by other variables outside the model. This finding emphasizes the importance of strengthening entrepreneurial capacity, effective managerial management, and creating a business environment that supports the growth and success of MSMEs, especially in women's cooperatives.

The purpose of this study is to evaluate the implementation of Balanced Scorecard (BSC) as a performance management tool in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk. Qualitative research methods were used with interviews, questionnaires, observation, and document analysis as data collection techniques. The application of BSC in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk helps measure and monitor overall performance, ensuring that financial, customer, internal business, and learning and growth perspectives become the main focus. The results showed that the performance of the Employee Cooperative of PT Kedawung Setia Industrial, Tbk, when viewed through the four perspectives of the Balanced Scorecard, can be categorized as quite good. The active involvement of the management, members, and related parties in the implementation of BSC is the key to success in improving the performance of the PT Kedawung Setia Industrial, Tbk Employee Cooperative. This research contributes to the understanding of the concept of performance management in the context of cooperatives and provides a basis for further development in improving the effectiveness of cooperative performance management. The findings of this study have practical and theoretical implications that can help decision makers in cooperatives and researchers in the field of cooperative management.

This community service activity aims to improve basic accounting literacy for Micro, Small, and Medium Enterprises (MSMEs) through financial recording training and simple financial report making. Many MSME actors do not have a neat bookkeeping system, making it difficult to find out net income and access financing from financial institutions. Therefore, the introduction of simple accounting is a strategic step to encourage more professional and sustainable business management. This activity was carried out by a team of lecturers accompanied by students, with a participatory approach and based on direct practice. The training material includes basic understanding of accounting, recording daily transactions, preparing income statements, and simulating the use of financial statements for working capital submissions. Through this method, it is hoped that there will be an effective and applicable transfer of knowledge from academics to the public. The results of the activity showed that participants were able to understand the importance of financial recording and began to implement a simple bookkeeping system in their business operations. In addition, participants also showed increased confidence in compiling financial statements that can be used as supporting documents in applying for financing to cooperatives, banks, or other financial institutions. This activity not only provides practical benefits for MSME actors, but also strengthens the role of universities in community economic empowerment. In the future, similar activities can be developed with the integration of digital technology to support more efficient and accurate financial recording.

Price fluctuations in agricultural commodities, including cocoa, are a common phenomenon that can be influenced by a variety of factors such as global market demand, seasonality, production volume, weather conditions, and product quality. These dynamic changes in prices can create uncertainty and directly impact the economic stability of farming households, especially in rural areas where agriculture is the primary source of income. This study aims to analyze the effect of cocoa price fluctuations on the welfare level of farmer households in Kaleok Village, Binuang Sub-district, Polewali Mandar Regency. The research adopts a descriptive quantitative approach with a field survey method to capture the lived experiences of cocoa farmers facing price instability. Primary data were gathered using a structured questionnaire based on a Likert scale from 74 respondents, selected through the Slovin formula to ensure representativeness. The data were analyzed using simple linear regression to determine the relationship between price volatility and welfare indicators such as income stability, access to education, healthcare, housing conditions, and overall quality of life. The findings reveal that cocoa price fluctuations significantly affect the welfare of farmer households. Higher fluctuations tend to reduce income certainty, limit household spending, and hinder long-term economic planning. These results emphasize the need for policy interventions such as price support mechanisms, farmer cooperatives, access to market information, and financial literacy programs. Ensuring price stability and strengthening institutional support could play a vital role in improving the economic resilience and living standards of cocoa farmers. This study contributes to the broader discourse on rural development, agricultural economics, and poverty reduction in Indonesia.

In the digital era, savings and loan cooperatives are required to manage their finances efficiently and accountably through the implementation of effective accounting information systems (AIS). AIS plays a crucial role in producing accurate, timely, and reliable financial reports. However, many cooperatives in Denpasar City continue to face challenges such as delayed reporting and low-quality financial information, despite having adopted information technology. This study aims to examine the influence of information technology sophistication, skills, and work experience on the effectiveness of accounting information systems. The sample consists of 98 cooperative employees who use accounting information systems in their work, selected using purposive sampling. Data were collected through questionnaires, and the analysis was conducted using multiple linear regression. The results of the study indicate that information technology sophistication, skills, and work experience have a significant positive effect on the effectiveness of accounting information systems. This research provides empirical evidence supporting the Technology Acceptance Model (TAM), which emphasizes two main factors influencing technology adoption: perceived ease of use and perceived usefulness. The findings are expected to contribute to cooperative management development and encourage improvements in human resource capacity and the use of technology to support better financial governance.  

This article examines various factors that determine the success and competitiveness of cooperatives in Indonesia from the perspective of economic management education. The analysis draws upon recent empirical studies, theoretical reviews, and case-based comparisons published in the past five years. Findings reveal that institutional governance, member participation, digital innovation, cooperative education, and capital structure are key determinants of cooperative performance. Educational efforts in management, especially in vocational and community-based settings, significantly influence the sustainability and competitiveness of cooperatives in the modern economy.

Strengthening the position of cooperatives as business entities that are responsive to market changes and capable of competing effectively requires a well-planned business development strategy. In facing the challenges of globalization and increasingly complex business competition, cooperatives can no longer rely solely on the principle of togetherness but must implement a modern managerial approach based on data and measurable strategies. This study aims to analyze how cooperatives develop their businesses by understanding market characteristics and competitor strategies through the application of operations management using the Balanced Scorecard (BSC) framework. The method used is a literature review with a qualitative descriptive approach, focusing on analyzing various literatures related to cooperative management, strategic management, and organizational performance measurement systems. The findings show that the Balanced Scorecard is effective as a tool to assist in formulating comprehensive strategies through four main dimensions: financial, customer, internal process, and learning and growth. With this approach, cooperatives can improve operational performance, gain deeper insights into market needs, respond appropriately to competition, and create long-term value for all their members.

The European Union Deforestation Regulation (EUDR), officially adopted by the European Union in 2023, has gained various responses from exporters, mainly due to quite demanding perception on regulation. This study focuses on the smallholder group (cooperatives and farmers), as among most impacted parties considering the financial constraints, knowledge limitation, and technical capacity. The main emphasis focuses on the challenges to comply EUDR’s documentation requirements, which include land use maps, sustainability certificates, land ownership documents, geolocation maps, proof of coffee land ownership, and the Supply Chain Traceability Report. This study aims to explore in depth the opportunities, barriers, and handling strategies adopted by exporting cooperatives. Primary data were collected through structured interviews with five cooperative representatives from various regions of Indonesia and analyzed using a thematic analysis method, referring to three main components of the Dynamic Capabilities Theory: Sensing, Seizing, and Reconfiguring. The outcome of this research presents internal and external strategic recommendations for cooperatives to prepare for the official implementation of the EUDR.