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In an era of increasingly intense business competition, the ability of Micro, Small, and Medium Enterprises (MSMEs) to maintain and expand their market presence has become crucial. One of the key factors in ensuring business sustainability is the application of business ethics. Business ethics play a significant role in shaping a company's reputation and long-term success. However, ethical challenges in conducting business through social media remain an issue, such as the mismatch between the promoted product and the actual product. This study highlights the importance of applying ethical business principles, such as honesty and transparency, in MSME promotional activities on Facebook to foster consumer trust and ensure business continuity. The research was conducted on two MSMEs in Maumere Hanara Shop and Cicy Lyudia Rahmatun Shop which utilize Facebook as a platform for communication and marketing. The findings reveal that the ethical use of Computer-Mediated Communication (CMC) technology can serve as an effective strategy for strengthening business relationships and building a positive brand image in the eyes of consumers.

As a major contributor to GDP and job creation, Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. The purpose of this study is to evaluate the extent to which MSME business actors are able to support tax compliance while maintaining their business continuity through the implementation of the Income Tax (PPh) Article 23 policy. in the form of services, rent, profits, interest, and royalties are subject to PPh Article 23 tax. The implementation of the Income Tax Article 23 policy using taxation theory, public policy theory, tax law theory, and public management theory, this study uses a descriptive analysis methodology. The impact of the implementation of this tax on the financial and administrative aspects of MSMEs is examined, as well as the efficiency of the tax deduction system in increasing tax compliance. The results of the study, the application of a final rate of 0.5% based on PP No. 23 of 2018 and the supporting deduction / collection method in the PPh Article 23 policy, help ease the tax burden for MSMEs. The source deduction scheme has succeeded in increasing state revenues and ensuring tax compliance. There are still issues regarding the effectiveness of this policy, especially related to administrative compliance, such as processing certification, which is required to obtain a lower final rate. The main obstacles are literacy among MSMEs, lack of knowledge about the tax administration process, and the possibility of double taxation for MSMEs that do not have certificates are the main challenges noted. have not utilized the available incentives optimally due to lack of awareness and familiarity with the policy. This study concludes that in order to increase the effectiveness of the Income Tax Article 23 policy for MSMEs, significant efforts need to be made, such as tax education, simplification of administration, and strengthening supervision. The suggestion that can be given is that this policy can provide the greatest benefits for the growth and sustainability of MSME businesses which are the foundation of the national economy.  

Peace agreements serve as an alternative solution for resolving debts between debtors and creditors, aiming to enable debtors to restructure their debts and maintain business continuity. The peace agreement process is governed by strict procedures, including the submission of a peace plan by the debtor, approval by concurrent creditors through voting, and ratification by the Commercial Court through a homologation hearing. A ratified peace agreement is binding on all concurrent creditors but can be annulled if the debtor fails to fulfill their obligations, as illustrated in the case of PT Perindustrian Njonja Meneer. This study employs a normative legal method with a statutory approach and qualitative data analysis. The findings indicate that the success of a peace agreement depends on the debtor’s compliance and the creditors’ approval.  

Social media is now a very important factor especially for startups, especially in the early stages of growth and brand recognition. The Importance of Social Media as a Marketing Strategy for Startups Students and prospective students in Malaysia. With the increasing use of digital platforms, utilizing social media has become a crucial strategy to reach target audiences, build brand awareness, and increase customer interaction. Seeks to enhance students’ comprehension of the strategic role of social media in effectively marketing their goods and services. Without a social media presence, a startup is missing out on a huge opportunity to grow, be recognized, and connect with potential customers. It is not just about digital existence, but also about competitiveness and business continuity.

Workplace accidents are a crucial issue that greatly impact worker safety and business continuity. This study aims to evaluate the influence of Personal Protective Aquipment (PPE) usage on reducing workplace accident rates across various sectors, including construction, healthcare, and manufacturing. Using a qualitative descriptive approach through a literature review of fifteen scientific articles published between 2020 and 2024, obtained from databases such as Google Scholar, this research found that PPE usage significantly contributes to reducing the incidance of workplace accidents. Compliance with PPE usage is influenced by workers knowledge, attitudes, length of service, and education level,  supported by company supervision and the comfort of PPE use. The findings also indicate that the provision of PPE must be accompanied by education, training, and strict supervision to achieve optimal effectiveness. This study emphasizes the importance of implementing a comprehensive accuptional safety management system to build a strong and sustainable safety culture in the workplace.

Rural potential is an important asset in running the village government system. If managed properly, it will bring economic value to the village community. The fried onion production and packaging training in Basseang Village aims to increase the added value of local commodities and improve community skills in production and marketing. This program is carried out with a participatory approach involving the community, village government, and Village-Owned Enterprises (BUMDes). The results of the training showed an increase in the technical skills of participants in processing shallots into high-quality fried onions as well as an understanding of the importance of packaging and marketing strategies. In addition, this training encourages social change by increasing public awareness of local resource-based business opportunities. The main challenges faced include limited capital and production continuity. Therefore, further support from various stakeholders is needed so that this program can be sustainable and have a long-term impact on the village economy.

Determining the best hosting service provider is a very important first step in starting a digital business. Mistakes in choosing a hosting service will have fatal consequences for the continuity and smooth running of a digital business. This research aims to select the best hosting service in the form of a Decision Support System (SPK). Determining the best hosting service provider is very important because hosting is one aspect that determines the success of an e-business. This research uses the PROMETHEE (Preference Ranking Organization Method for Enrichment Evaluation) method to determine the ranking of the best hosting service providers. The performance assessment of hosting service providers was carried out from January to April 2024. This research was carried out using data from 9 alternatives and 5 criteria which are crucial aspects in hosting services, namely, loading time, server uptime, number of downtimes, support and user friendliness. In this research, it was found that the hosting service provider Niagahoster was the first ranked alternative with a net flow value of 0.75.

Rumah Tempe Indonesia (RTI) need a marketing strategy to improve their business continuity. This study analyzes the Sustainable Competitive Advantage formulated with the VRIO model in business model development to formulate a marketing strategy. The data collected by using the in-depth interviews, observations, and several external sources. The results of the analysis indicated that the RTI has a competitive advantage in two aspects, in terms of its human resources and the company ability to survive. The result of competitive ability in this research show there are two marketing strategies that can be implemented by the MSMEs, the use of its social media and collaboration with the promotional services from community leaders and local celebrities to increase the brand awareness of Rumah Tempe Indonesia branch Bandung and also for its products.

The limited knowledge of MSME entrepreneurs in Binjai Estate in managing their business finances affects the business continuity of MSMEs, causes errors in determining the amount of the cost of goods sold resulting in errors in determining the amount of the selling price, resulting in difficulty of increasing competitiveness which will affect the level of sales and profits of MSMEs. The purpose of these activities is to help MSME players increase their sales by providing simple financial management training and promoting their merchandise through social media and online shops so that later they can increase MSME sales. The methods used are observation, interview, and documentation methods. The results of this service activity are that Bandrek Jahe Merah and Gedebog Pisang MSMEs can already recognize the importance of business financial management and identify company assets to be separated from personal assets. However, further training is needed to assist businesses in making budgets and determining the cost of production and the cost of goods sold to determine the selling price of their products.

A business feasibility study is an in-depth analysis process to assess whether a business or project is feasible to run. This process includes a review of various interrelated aspects, such as market aspects, finance, field facts, and other factors. The market aspect focuses on demand, supply, and competition in the market that is the target of the business, while the financial aspect assesses the business's ability to generate profits and meet financial obligations. Financial analysis involves planning funds, capital structure, and estimating costs and revenues needed for operations. Investment, financing, and dividend decisions are very important in managing a company's finances, especially for start-up companies. The use of analysis tools such as financial ratios and the Economic Value Added (EVA) method allows companies to assess their financial performance and efficiency. Risk analysis is also an important part of decision making to minimize potential losses. Overall, a business feasibility study helps companies plan long-term strategies, manage risks, and ensure the continuity and growth of their business.

Production planning is one of the most important factors in improving business continuity. The preparation of production planning is related to the optimization of production for a particular business so that the business can operate efficiently and production activities achieve competitive prices. The preparation of production planning must consider several factors because every business has different goals that it wants to achieve. The Goal Programming method aims to minimize deviations from the targets set by the business, so that business goals can be achieved optimally. This research aims to optimize production in a company that can accomplish more than one goal.  The method used in this study is Systematic Literature Review (SLR), and this study identifies 5 previous journals. The source of information used in this study is articles from national journals published between 2018-2024. The results of this study show that Goal Programming is a very effective tool in production and distribution planning in various industrial sectors.

This study discusses the theory of decision-making applied in the management of MSMEs, focusing on a case study of MSME Nyiidam Duren Kertabumi which is facing a crisis and almost going bankrupt. The right decision-making process is very important for business continuity, especially in situations full of uncertainty. This study aims to explore the obstacles faced by MSMEs in managing the workforce and identify decision-making steps that can be taken to save the business. Based on direct interviews with business managers, it was identified that one of the main obstacles was the inability of the workforce to meet company expectations. This study also analyzes the decision-making style and process used in dealing with the crisis, and provides recommendations for strategic steps that can be taken to improve business conditions. The results of this study indicate that rational and participatory decision-making, with a focus on workforce training, performance evaluation, and the application of digital technology, can be an effective solution in facing existing challenges.

Information technology has an important role in the continuity of business activities for MSMEs. The application of technology to build a business is called effective and efficient digital transformation for MSMEs. One form of digital transformation is in the aspect of recording transactions and finances called Point of Sale (POS). POS is an application in the form of an online cashier with integrated electronic transaction service features which is aimed at increasing the sustainable development of digital entrepreneurs or Digipreneurs through digital transaction services to analyze administrative and financial matters which can help MSMEs. This research aims to prepare for the digital transformation of MSMEs in using digital POS system applications using the I-TOE framework. This research is qualitative in nature with data collection techniques by conducting interviews with 6 MSMEs in Salatiga, Central Java. From the interview results, it can be concluded that through the I-TOE framework, it is known that the readiness for digital MSME transformation is influenced by several aspects (1) Type of business, (2) Age of the manager. (3) Human resources and (4) Environmental demands.

This research aims to analyze the determination of the cost of production at the Akar coffe Shop to determine the optimal product selling price. In facing intense competition in the coffe industry, determining the right selling price is very important for business continuity. The research method used is mix method approach with production cost analysis, which includes raw material, labor and overhead costs. The findings of the study indicate There is a difference in the calculations according to the simple approach and full costing which affects the selling price.This research emphasizes the importance of accuracy in pricing to maintain a balance between costs and profitability.

Collaborative innovation has become crucial for organizations that wish to stay relevant and competitive in the quickly evolving digital age. There are plenty of opportunities, but there are also several obstacles to overcome. Information and data security in a digital world vulnerable to cyberattacks is one of the biggest problems. Sophisticated security measures must be implemented by organizations to safeguard confidential data that is shared among team members. Resistance to change is also an obstacle that needs to be overcome. When organizations adopt new technology, employees often face difficulties adapting. Organisations can create more efficient and effective solutions with the latest technologies, such as artificial intelligence and data analysis. Collaboration across industries and disciplines enables a holistic approach to solving complex problems. By understanding and overcoming existing challenges, organizations can harness the potential of collaborative innovation in the digital era to create added value, increase efficiency, and ensure business continuity in an ever-changing world.

The purpose of this study is to determine the application of Entrepreneurial marketing in Gombengsari POKDARWIS MSMEs using a qualitative approach through in-depth interview methods at the manager of the Gombengsari POKDARWIS MSMEs. Researchers want to obtain an overview related to the application of the concept of Entrepreneurial marketing in ensuring business continuity in the tourism sector, especially wellbeing tourism as one of the leading tours in the Gombengsari Banyuwangi area. The concept of Entrepreneurial marketing as a strategy that combines skills and understanding of entrepreneurship and marketing as a whole related to creative and unplanned marketing activities in an increasingly competitive and unstable business environment so that it is expected that Entrepreneurial marketing will be one of the main factors in maintaining and developing strategies for business continuity in the tourism sector which is very vulnerable to changes both social and economic and political. Based on interviews and findings at POKDARWIS Gombengsari MSMEs, the application of entrepreneurial marketing really helps these MSMEs to survive and bounce back after experiencing a decline and even a vacuum during the pandemic by combining creativity and understanding of consumers who have visited, a new program is created that is more attractive to tourists who have never previously offered the new program. Keyword : Entrepreneurial marketing, business sustainability, wellbeing tourism

The percentage of Adequacy Flows Cash Operational and indicator Activity Operational and revenue on assets from the flow are two examples of cash flow events that help improve the quality of financial reporting. The research attempts to address the theoretical framework of the cash flow statement. According to the following premise, cash flow metrics have the potential to improve the quality of financial reporting. The Iraqi General Tax Authority for 2022 and 2023 serves as the study sample. The study came to several results, chief among them being that the cash flow list can offer Since these measures express the continuity of cash flows for the research sample, they would help improve the quality of financial reporting by measuring the quality of the sample's profits in a way that improves performance and is consistent with the variables supplementary the contemporary business environment for the research sample related to the Iraqi General Tax Authority.

Corruption is one of the biggest challenges for many companies in various industries. Implementing an anti-corruption policy is an important step in maintaining integrity, reputation and continuity of the institution. This article explains how companies can design and implement effective anti-corruption policies. Key elements of this policy include employee training, internal audits, transparency of business processes, and the application of strict sanctions for violations. Furthermore, a culture of integrity in the work environment must be built through good examples from top management. Technology can also facilitate monitoring and oversight and reduce the risk of corruption. With strict guidelines and the support of all stakeholders within the company, anti-corruption efforts can be implemented more effectively and help companies achieve sustainable growth.

Micro, Small and Medium Enterprises (MSMEs) play an important role in the economy, but often find obstacles in coping with risks and adjusting to market changes. Lack of knowledge and skills in risk management can affect the sustainability of a business, especially in the midst of increasingly complicated market changes. This community service activity aims to strengthen the ability of MSME human resources (HR) to manage risks and formulate strategies to adapt to changes in the market. This activity was carried out in Central Cikarang MSMEs using interactive training and mentoring methods. The material presented consisted of an introduction to business risks, strategies to reduce risks, and adjustment actions to changes in the market, which include aspects of technology, regulations, and consumption patterns. The method applied was a combination of theory and case analysis related to the situation of MSMEs in the area. The results of the activity showed that there was an increase in the participants' understanding and awareness of the significance of risk management to maintain business continuity. Participants also gained practical skills in recognizing risks and designing adaptation plans that are suitable for the business situation they face. Through this activity, it is hoped that MSMEs can become stronger in the face of market uncertainty and be able to grow sustainably.

In the context of the existence and function of the church, as well as within the scope of the clergy's duties, the question of ethical and pastoral legitimacy for a pastor to own and manage a business or venture that provides additional income outside the church institution continues to be the subject of ongoing discussion. There are views that are skeptical of this practice, arguing that the position of clergy as business owners can give rise to potential conflicts of interest, where business decisions and activities can potentially conflict with the principles and doctrines of the religion they adhere to. In order to explore this issue further, researchers are interested in conducting a biblical study, with a special focus on Pauline narratives related to this topic. The methodological approach adopted in this research is qualitative, with data collection carried out through extensive literature analysis. The findings of this research indicate that Paul does not seem to oppose the concept of bi-vocationalism. In contrast, the practice of clergy holding secular jobs in addition to their ministry duties may be considered a viable strategy, especially for smaller churches, as a means of supporting the continuity of their ministry.