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Training in introducing computer basics is one of the trainings that students can develop because the acquisition of excess competencies from this training is quite promising. If students, after becoming alumni, can develop these competencies, it will be very profitable. Partners in this PKM activity are students from MTs Pembangunan Nurul Islam, Sarimulya Setu, South Tangerang. The introductory training on the basics of computer hardware and software was carried out in stages: introduction, counseling and assistance in using it. Based on the results of observations and discussions with partners, there were several problems faced by the introductory training on computer basics, namely students' lack of operating computer technology perfectly, lack of Student motivation when studying computer technology. One of the causes is a lack of awareness of how important it is to study computer technology. The solutions proposed or offered in this PKM activity are as follows: 1. Facilitate and provide direction to MTs students at the school, it is hoped that they can understand the basics of computers more freely without fear. 2. Provide computer basics learning according to level. for junior high school level, they are given advanced material from what they learn formally in school informatics lessons. During training activities, students are encouraged to be able to understand the basics of computers with the aim of raising their self-confidence in learning. For this reason, the PKM team will help to solve problems in the management aspect using training methods

With technological innovation in the financial sector (Fintech), the development of digital technology has brought great changes to the financial industry. However, behind these advantages, there are challenges that need to be overcome, one of which is data security and user privacy which is a major issue that must be faced by the financial industry. This study aims to see how regulations help the digital transformation of Indonesia's financial industry (fintech). This study is a qualitative research, in accordance with the object of study, this type of research falls into the category of library research.Regulation of the financial technology (fintech) sector is borne by many parties, including the government, non-governmental organisations, and industry players. In Indonesia, institutions such as the Otoritas Jasa Keuangan (OJK) and Bank Indonesia (BI) are responsible for shaping fintech policies and regulations.Regulations serve as a strong foundation to drive digital transformation in the financial industry. Flexible and inventive regulations protect consumers and encourage profitable investments for industry players. A clear legal framework allows financial institutions to innovate and produce financial goods and services that better suit the needs of society.

This article discusses the importance of innovation and creativity in entrepreneurship as the main elements underlying the success of a business. Entrepreneurship is seen as a process of identifying opportunities and managing businesses aimed at creating economic and social value. Innovation, which focuses on creating new products, services or processes, and creativity, which sparks fresh ideas, are key factors in differentiating successful businesses from those that don't. These two elements support each other in creating relevant products and increasing competitiveness in the market. In facing a competitive market, entrepreneurs need to combine creativity in designing business strategies with innovation to produce solutions that can meet market needs and provide competitive advantages. This article also identifies challenges in managing innovation and creativity, such as the need for sufficient resources and time, as well as the importance of creating an environment that supports these two elements. By combining innovation and creativity, entrepreneurship can create businesses that are not only profitable, but also have a positive impact on society and the environment, and are sustainable in the future.

To find out  the beef cattle business in Perbaungan sub-district is potentially profitable from a financial, social and environmental perspective. Primary data were collected through interviews with farmers and secondary data from relevant agencies. Descriptive-analytical method was used. Benefit-Cost Ratio (BCR), Net Present Value (NPV), and Internal Rate of Return (IRR) were used to assess business feasibility. The results showed that the beef cattle business is financially viable with a BCR value of 1.35, NPV of 25,000,000, and IRR of 18 per cent. In addition, the business has a positive impact on income generation, job creation, and farmer welfare. But there are some problems, such as changes in feed prices and cattle waste management. Even if feed prices and cattle selling prices change significantly, the business is still viable, according to the sensitivity analysis. To make the business more sustainable, the government should help through training programmes, feed subsidies and access to finance. Beef cattle enterprises have great potential to grow and have a positive impact on both the environment and the community if managed properly.

In the ever-evolving digital age, social media, especially Instagram, has become an important platform that not only serves as a communication tool, but also as an effective marketing tool. Instagram filters, as one of the main features, have evolved into an important creative and marketing tool for both individuals and businesses. Filtrize comes as a provider of Instagram filter creation services tailored to customer needs, with the aim of creating filters that are unique and in line with brand identity. However, in order to stay relevant and thrive amidst intense competition, Filtrize needs to adopt effective methods in its business development. One of the approaches used as a solution is the application of the Project Based Learning (PBL) method, which can integrate theory and practice in the development of this digital business. This research aims to explore how the application of the PBL method can be used to build and develop Filtrize's business. The methods used in this research include observation, literature study, and customer feedback to collect data on market trends, customer expectations, and product evaluation. The results of this research are expected to provide new insights into digital service business development in the creative field and produce a business model that is not only profitable, but also sustainable.

The Ciawi livestock research center in Bogor is engaged in livestock research. The beginning of the Ciawi livestock research center was established in 1981 by Drh. Jan Nari until now. This study aims to analyze the amount of dairy milk production income in the Ciawi livestock research center, Bogor Regency. Primary data were collected based on observations at the research location, recording and interviews using questionnaires, while secondary data were obtained from the Ciawi Livestock Research Center, Bogor Regency, scientific journals and articles related to dairy milk production income. Data analysis using income and feasibility analysis. The results showed that the livestock research center in 2020 produced 28,699 liters of milk and in 2021 produced 29,783 liters of milk. In 2020 the livestock research center looks profitable at Rp. 102,393,980, and in 2021 it has decreased by Rp. 10,649,980. The R / C ratio of Dairy Cattle Farming Business at the Ciawi Livestock Research Center, Bogor Regency, West Java Province in 2020 is 1.12 and in 2021 1.01, which means that every Rp. 1 spent by the Livestock Research Center in business activities carried out is profitable or feasible to develop because the R / C Ratio > 1  

To manage waqf goods, foundations which are social legal entities can act as nazhir. Waqf assets can be managed effectively by foundations, but distribution must still take into account the interests of waqf recipients in accordance with the waqf pledge agreement. Examining the extent to which foundations effectively supervise waqf in relation to the Foundation Law and the Waqf Law is interesting. This paper uses normative legal techniques to investigate this problem. According to Article 26 Paragraph (3) of the Foundation Law, foundations have the task of managing waqf assets; Thus, waqf legal regulations can be applied. The Waqf Law allows foundations to function as nazhir. Waqf assets must be developed and managed by the foundation that organizes the waqf by carrying out profitable commercial operations in accordance with Waqf Law.

In the midst of the phenomenon of radicalism that threatens diversity and tolerance in Indonesia, Nurcholis Madjid's thoughts on religious moderation have become a concern again. Taking into account the history and development of Islamic thought in Indonesia, this article investigates the idea of religious moderation in Madjid. To determine whether Madjid's ideas are relevant to radicalism, a thorough examination of the theological, philosophical, and sociological foundations of his thinking will be carried out. This article will also look at how the idea of religious moderation can be applied to various aspects of life, as well as the challenges and opportunities faced in an effort to create a more moderate Indonesian society. Radicalism now threatens the life of the nation and state. In this case, the perspective of religious moderation Nurcholis Madjid offers a profitable option. In this article, the concept of religious moderation in Madjid will be discussed thoroughly, with a special emphasis on practical solutions.

This study aims to determine the Application of Differential Costs in Decision Making to rent or buy fixed assets (musical instruments) in the field of musical instrument rental. This type of research is quantitative research. Data is obtained through primary and secondary data. This research was conducted in 2020 to 2022. Data collection techniques through interviews and documentation. Data analysis techniques are carried out by identifying data on interview costs, observations and documentation at the New Arista Orchestra. Based on the results of the analysis, these relevant costs can be used as considerations for the company in making decisions. With the alternative of buying, it will save costs of IDR 76,257,322.93 or 2.7% in making decisions with the alternative of buying or renting heavy equipment, it is better to consider the expenses that will be incurred from the two alternatives with relevant costs so that the decisions taken can benefit the company. The results of the comparison using the differential costs above. it can be concluded that differential cost analysis is very useful for the new Orchestra in making better decisions taken by the orchestra is to buy because it is more profitable than renting musical instruments.

Terentang Baru Village is in the Batin XXIV District, Batang Hari Regency, which is 25 km from the sub-district capital. The area reaches 2,551.6 ha, with a population of 2,972 people. The population has the potential to be developed, the skills they have can form reliable and quality human resources. Ecoprint training is a simple, natural way of adding color to fabric by paying attention to local wisdom. Ecoprinting is done by using existing plants such as leaves, twigs and flowers without chemicals so it is very environmentally friendly. Ecoprint can be used as a business opportunity that produces art products with high selling value, which can increase people's income and economy. The aim of this service activity is (1) to improve the skills of the community in Terentang Baru Village, and (2) to create environmentally friendly business opportunities in Terentang Baru Village. The location of the activity was carried out in Terentang Baru Village, Bhatin XXIV District, Batang Hari Regency on September 14 2024 involving 6 students and 3 lecturers. The target of the activity is the people of Terentang Baru Village. The type of activity consists of an initial stage in the form of observation, followed by counseling and training which is the core stage of the activity. The final stage of the activity was evacuation. The evaluation results show that they strongly agree with the ecoprint training, which is one of the product trends that uses environmentally friendly natural dyes and is profitable for business. Ecoprint skills can create jobs, which are competitive with new innovations.

Tofu is a traditional food popular in Indonesia due to its delicious taste, affordability, and high nutritional content. However, tofu production in Indonesia is still dominated by simple technology, leading to low efficiency and less competitive selling prices. Product diversification efforts are needed to increase added value, such as processing raw tofu into tofu crackers. This Community Service activity aims to develop entrepreneurship among students of the Agribusiness Management Study Program at Jember State Polytechnic, particularly in the production of tofu crackers. The methods used include providing entrepreneurship materials, training in tofu cracker production, and conducting discussions and evaluations of the results. The activity outcomes indicated a shift in students' mindsets from job seekers to job creators, accompanied by high motivation for entrepreneurship. Students also learned tofu cracker production techniques, starting from material grinding, mixing, steaming, to frying, resulting in a nutritious, crispy product that meets consumer preferences. The feasibility analysis of the tofu cracker business showed profitable results, as seen from the indicators of BEP (unit), BEP (price), R/C Ratio, and ROI. This activity successfully enhanced students' skills, motivation, and knowledge while opening potential business opportunities for the surrounding community. It is hoped that the outcomes of this community service will benefit the community and MSME actors.

This study aims to analyze the revenue and efficiency of the coffee powder processing industry "Cap Jempol" in Rejang Lebong Regency. The research employs a quantitative descriptive approach, focusing on revenue analysis, cost structure, and efficiency levels. Data were collected through interviews, observations, and questionnaires distributed to business owners and workers in the industry. The analysis shows that the total revenue (TR) of the "Cap Jempol" coffee powder business is IDR 35,000,000 per month, with total costs (TC) amounting to IDR 21.229.542 per month. The resulting profit is IDR 13.770.458 per month, and the Revenue-Cost Ratio (R/C Ratio) is calculated at 1.65, indicating that the business is profitable and efficient. Furthermore, labor productivity is measured at 100 kg per worker per month, demonstrating an efficient production process. Several factors influencing business revenue include raw material costs, operational expenses, market demand, marketing strategies, and competition. The findings suggest that improving production efficiency, expanding market reach, and optimizing cost management could enhance business profitability.

The purpose of the study was to determine the level of income of rice farming businesses managed by farmers in Padangguni Village, Padangguni District, Konawe Regency. This research will be conducted in Padangguni Village, Padangguni District, Konawe Regency. In this study, a sample of 15% of the population was taken to be used as a sample. The population in this study was 275 farmers so that the sample taken was 34 rice farmers. The data analysis used was Income Analysis. Rice farmers received an average income of IDR 25,183,298 / Ha. The average farming costs incurred by farmers were IDR 8,080,544 / Ha. Therefore, the average income obtained by rice farmers was IDR 17,102,754 / Ha. So that the average seasonal income is Rp. 25,183,298/Ha and the total farming costs incurred in one season are Rp. 8,080,544/Ha and the results obtained are an average of Rp. 17,102,754/Ha. This means that TR > TC, which means that the business is profitable. 

Manihot Food Box Eco-Green is an innovative food container made from cassava peel waste. Cassava (Manihot esculenta Crantz) is a plant widely grown in tropical regions, especially in Indonesia. Despite its many uses, cassava peels are often discarded and contribute to environmental pollution. This project aims to process cassava peel waste into eco-friendly food boxes. The production process involves three main stages: survey, production, and marketing. The product is designed with a simple and practical shape, ideal for the food business, and offers significant profit potential. The marketing strategy includes both offline (brochures) and online channels (Shopee, Instagram), with a competitive price of IDR 36,000 per pack (12 units). This project not only presents profitable business opportunities but also helps reduce environmental waste by utilizing cassava peels.

Research on the pattern of development of empowerment of rice farmers towards income levels was carried out in Tombang Village, Walenrang District, Luwu Regency. This research was conducted from January to March 2024. The results of the study showed that rice farming in Walenrang District was profitable with variable costs of IDR 12,442,999 and fixed costs of IDR 407,471 so that the total costs incurred were IDR 12,850,470 and the production value was IDR 44,730,181 so that the net income received by farmers was IDR 31,879,711 per ha / planting season. Based on the t-test with regression analysis, the production factors that influence rice farming income in Walenrang District, namely Land area (X1), Labor costs (X2) and Capital (X3) have a significant effect on increasing production. Based on the F test on the regression analysis of production factors, the independent variables, namely land area (X1), labor costs (X2) and capital (X3), have a significant influence on increasing production in rice farming in Walenrang sub-district, Luwu district.

This study aims to determine the marketing strategy of sangkuriang catfish seeds (Clarias gariepinu var) in Tawamelewe Village, Uepai District, Konawe Regency using SWOT analysis. The respondents in this study were the owner of a catfish hatchery, Mr. Nengah Sama. The results of the analysis of the sangkuriang catfish hatchery business began in 2013 with a pond area of ​​20 ares, until now in 2024 with a pond area of ​​2 ha. The business capital is IDR 3,000,000-5,000,000. up to the current capital of IDR 30,000,000.-50,000,000. The monthly income of UPR Nengah Surya mina reaches IDR 6,000,000.- IDR 8,000,000. if demand is high, the monthly income reaches IDR 8,000,000.- IDR 10,000,000. The results of internal and external factors, the strength factor of the Sangkuriang Catfish Seedling Business in Tawamelewe Village, Uepai District is superior compared to its weaknesses. The opportunity factor in the current condition is quite large compared to its threats. The Sangkuriang Catfish Seedling Business in Tawamelewe Village, Uepai District is currently in Quadrant I, a company that is in quadrant I is a very profitable situation. The company has opportunities and strengths so that it can take advantage of existing opportunities. The strategy that can be done is by supporting aggressive business growth.

One of the most profitable agricultural commodities is eggplant. Eggplants also need to be large enough to be eaten as vegetables or vegetables. Eggplant farmers in Indonesia often experience crop failure problems due to excessive use of chemical fertilizers, which make the soil acidic and harmful to the environment. Efforts to help the growth and development of eggplants by using compost. The focus of the research is to determine the effectiveness of various compost fertilizers on the growth and production of eggplant plants. It was carried out from July-September 2023 in Sidorejo Village, Langsa Lama District, Langsa City. In this study, a Non-Factorial Group Random Design (RAK) was used. The observed factor is various compost fertilizers, which consist of 11 composts with 1 variety of Mustang F1 eggplant which is repeated 3 times. The results showed that the treatment of various types of compost fertilizers had a real effect on the plant height parameters of 15 HST and stem diameter of 45 HST. However, it had an insignificant effect on the parameters of average fruit weight, fruit weight, number of fruit planted, average fruit size and production per hectare at harvest time. The benefits of this research are improving the quality of soil fertility, plants becoming fertile, and improving plant quality and productivity. The best result was obtained from K8 (gamal leaf compost), but it was as good as K7 (petai leaf compost). The application of compost fertilizer is effective for all parameters of eggplant plants, except for the treatment of K5 (bagasse compost) because the average value is below 100%, the most effective compost fertilizer is obtained in the treatment of K8 (gamal leaf compost), but it is as good as K4 (straw compost) and K7 (petai leaf compost). To cultivate eggplant plants, it is recommended to use gamal leaf compost, straw compost, petai leaf compost.

This study aims to analyze the benefits and efficiency of banana chips business in Konawe Regency. This study was conducted in Konawe Regency with a population of 5 people from Unaaha District, Amonggedo District, and Uepai District. The sample in this study was taken with the same number of respondents as the population, namely 5 people using the census method. Data sources consist of primary data and secondary data. Data collection techniques through interviews, observations, literature studies, and libraries and documentation. The data analysis method used in this study is to use cost analysis, revenue, profit, and Benefit/cost ratio or B/C ratio. The results of this study are that the banana chips business in Konawe Regency makes a profit of IDR 58,328,866/month with an average profit of IDR 11,665,773/month. While the average income is Rp 21,515,000/month and the average total cost is Rp 10,171,954/month. The results of the B/C ratio calculation obtained a B/C Ratio value of Rp 1.15 which shows that the results are greater than >1, meaning that every Rp. 1 cost incurred provides a profit of Rp 1.15. With the criteria of B/C value> 1, the banana chips business in Konawe Regency is productive or profitable and efficient to be worked on and developed.

Export means transporting or bringing goods and services from one country to another coun-try. In order to evaluate how strong export competitiveness is and identify market opportunities, specific calculation methods and approaches regarding comparative advantage are needed. One of them is using the "revealed comparative advanced" (RCA) method, which provides an accu-rate picture of how competitive a product is in the international market. One measuring tool is the Balassa index, where a value of more than one (>1) indicates a strong level of competitive-ness for export products to the destination country. Conversely, a value less than one (<1) indi-cates low competitiveness and sales difficulties in that market. The calculation results show that Timor Leste has an average Balassa index of 60.685, followed by Brunei Darussalam with a Balassa index value of 12.526 and Malaysia of 4.987 and with a stable value, thus indicating good potential for exporters who want to market coffee products. roast them to the country. However, Thailand has little potential with a Balassa index of 1.944. In contrast, Singapore and the Philippines have an average Balassa index below 1, indicating there is no great potential as a profitable export market.

In Sesaot Village, Narmada Sub-district, West Lombok Regency, students from Mataram University are implementing the Community Services (KKN PMD). Through a number of initiatives such as cleaning riverbanks, planting trees, maintaining tourist trails, promoting waste management in the community, and providing training on the utilization of plantation products, the main objectives of this program are community economic empowerment and environmental quality improvement. These initiatives have successfully raised community awareness of the importance of protecting the environment and encouraged the conversion of plantation produce into high-quality and profitable goods. The program actively involves the community in all stages, from planning to evaluation, through the use of participatory methodologies. As a result, the environment has improved, the area has become more beautiful, and the empowerment of the community, especially the women who run MSMEs, is expected to contribute to the community. All of these developments are expected to have a long-term positive impact on the welfare of the village community.