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This study discusses the comparison of green economic policies implemented between Indonesia and Malaysia in supporting inclusive sustainable national development, which is examined normatively through a comparative study approach. Indonesia, through Law No. 30 of 2007 on Energy, Law No. 21 of 2014 on Geothermal Energy, and other regulations, has established a national green program encompassing environmental quality improvement, disaster resilience and climate change mitigation, low-carbon development, and renewable energy development as pillars of national development. Meanwhile, Malaysia's National Energy Policy 2022-2040 and other regulations stipulate that a green economy can be achieved through economic development, the utilization of sustainable energy resources, and environmental quality. Research findings indicate that Indonesia has not maximized the implementation of a green economy due to the ease of business permits granted to investors and limited regulations within specific scopes, while Malaysia has established more complex regulations regarding green investments, ensuring that permits are not issued arbitrarily.

Community service activities involving academic teams can make a significant contribution to the development and progress of society, as well as enhance the competitiveness and economic opportunities of the community as a whole, particularly in financial management, in Kassi Village, Rumbia District, Jeneponto Regency. In addition, community service can also serve as a forum for applying the knowledge possessed by lecturers and can be applied directly to the community, providing real benefits. The purpose of this service is to develop the knowledge and skills of partners in terms of utilizing the results of BEP analysis for their business. The partners in this service are MSME players in Kassi Village, Rumbia District, Jeneponto Regency. Kassi is a village in Rumbia District, Jeneponto Regency, South Sulawesi Province, Indonesia. Kassi Village, also known as Butta Panggallarrang, has developed into a tourist spot that includes religious culture, food, and art. This service activity uses lecturer, Focus Group Discussion (FGD), training, and monitoring and evaluation methods. The technique for implementing this activity includes the preparation stage, implementation stage, and evaluation and monitoring.

This study focuses on prioritizing quality and customer satisfaction as the key to the success of the Dapur Mami Icha Catering MSME in Medan, North Sumatra. This business, which started with a small capital, has succeeded in building a reputation through serving delicious, healthy, and affordable food menus, as well as friendly and personal service. The strategy for retaining customers is carried out through a direct communication approach, such as reminders to order before the event day, and price adjustments according to customer needs. In addition, innovation in menu development and consistency in quality are the main factors that make customers loyal and recommend this service. Collaboration with similar business actors also strengthens the competitiveness and capacity of the business. The success of Dapur Mami Icha confirms that focusing on product quality and customer satisfaction is an important foundation in building a sustainable and competitive MSME business in the local catering market.  

KSPPS BMT Dana Mentari Purwokerto faces tight competition with other cooperatives such as PNM Mekar Sudagaran Sidareja in supporting MSMEs through sharia financing. This study analyzes the competitive position of BMT Dana Mentari using the Competitive Profile Matrix (CPM) and formulates a sharia-based business strategy. A descriptive qualitative approach is applied with data from interviews (May 2025), observations, and documents (OJK, 2025). The CPM results show that BMT Dana Mentari has a score of 3.25, superior to PNM Mekar (3.05), with strengths in sharia compliance and personal service. The main weakness is digital technology. The proposed strategies include digitalization of mobile applications (2026) and development of musyarakah products, in accordance with the itsar principle. This study provides guidance for sharia cooperatives to increase the competitiveness and empowerment of MSMEs.

This study aims to analyze the product diversification strategy implemented by Pegadaian Purwokerto Branch and its impact on the company's financial stability. A qualitative descriptive approach was applied using a case study method through structured interviews, direct observations, and internal document analysis. The research also integrates the General Electric (GE) Matrix to map the business strength and market attractiveness of each diversified product. The findings reveal that Pegadaian’s diversified products—such as gold savings, vehicle financing, and Hajj/Umrah financing—have significantly contributed to expanding market reach and increasing revenue. This success is supported by comprehensive feasibility studies, structured risk management systems, and the operational role of branch-level human resources. Nevertheless, challenges remain, particularly in service digitalization and HR readiness. This research contributes both theoretically and practically to product development strategies in financial services, especially for state-owned enterprises seeking sustainable business growth through data-driven diversification.

This study is a research in the field of Public Administration that aims to describe the conception of community empowerment in improving economic income through the development of local coffee products in Winduaji Village. The approach used is descriptive qualitative with a case study design. Research informants were selected using purposive sampling technique, with data sources including primary and secondary data. The focus of this research encompasses empowerment aspects that are oriented toward community needs, based on local potential, encouraging independence, environmentally oriented, and structurally based. The data analysis technique uses an interactive model. The research results show that the concept of community empowerment through local coffee development in Winduaji Village, Paguyangan District, Brebes Regency has been running quite well. This program has successfully increased community capacity in coffee processing and opened business opportunities through strengthening the identity of local coffee products with the branding "Kopi Kebon Winduaji". Nevertheless, there are still challenges such as limited technical knowledge in cultivation, lack of business capital, and suboptimal market access. Overall, this empowerment program has a positive impact on improving the community's economy, although it still requires continuous assistance to achieve more optimal results.

Firm value is a metric that reflects investors’ perception of management’s success in managing the company, as represented by the market price of its shares. The transportation and logistics sector in Indonesia has faced significant challenges, especially since the COVID-19 pandemic, which has led to fluctuations in firm value. This study aims to analyze the effect of managerial ownership structure, sales growth, and business risk on the firm value of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. This research employs a quantitative approach with an associative research design. The primary theoretical framework used is agency theory, which explains the relationship between owners and managers and highlights the importance of aligning their interests in decision-making processes. The sample consists of 16 companies selected using purposive sampling, resulting in 48 observations over three years. Data were obtained from the official IDX website and analyzed using multiple linear regression with the help of SPSS software. The dependent variable is firm value, measured by price to book value (PBV), while the independent variables are ownership structure, measured by management ownership percentage (MOP); sales growth, measured by growth sales rate (G); and business risk, measured by the degree of operating leverage (DOL). The results of the study indicate that all three independent variables have a positive and significant effect on firm value. These findings support agency theory and demonstrate that an appropriate ownership structure, stable sales growth, and effective management of business risk can enhance firm value. This study is expected to contribute to the development of accounting science and managerial practices in the transportation and logistics sector, as well as provide insights for investors in making informed investment decisions.

The characteristics and character of an entrepreneur play a significant role in the success of the business being run. Entrepreneurs often have traits such as courage, creativity, and intensity that allow them to experience various challenges in the business world. Not only that, the ability to take calculated risks and adapt to market changes is also a key aspect in their expedition as entrepreneurs. This trait not only influences business decisions but also contributes to their individual and professional growth. Entrepreneurial character is often indicated by an orientation towards achievement and great internal motivation. They tend to have a clear vision and are able to formulate long-term goals for their business. Not only that, the ability to build networks and establish good relationships with various parties, such as customers, partners, and employees, is also an important aspect of an entrepreneur's character. This helps them in generating new opportunities and maintaining business continuity. In the context of economic growth, a description of the characteristics and character of entrepreneurs is very important for encouraging innovation and business development. By identifying these traits, aspiring entrepreneurs can improve themselves and better prepare themselves to face the challenges that exist. In addition, support from areas such as learning and training can also help hone the personality and character needed to succeed in the world of entrepreneurship.

The development of digital marketing has contributed to strengthening the business ecosystem. Digital marketing not only transforms traditional offline marketing into online marketing but also reshapes the marketing ecosystem itself. Communities that once gathered in physical spaces now connect virtually through digital marketing. One of the products that implements community marketing is Somethinc. This study aims to analyze the community marketing strategy in building brand loyalty for Somethinc on TikTok Shop. The research employs a descriptive qualitative approach. Data was collected through digital exploration and observation, supported by secondary data from official publications and literature relevant to the research topic. The findings indicate that Somethinc’s community marketing strategy on TikTok Shop has contributed to building brand loyalty. By leveraging interactive features such as live streaming, user-generated content (UGC), and collaborations with influencers, Somethinc has successfully created an engaged and active customer community. This success is reflected in the high number of followers, increased interactions, and sales data showing continuous positive growth. Community-based marketing strategies allow Somethinc to establish stronger emotional connections with consumers. Direct interactions with customers through TikTok not only enhance engagement but also encourage repeat purchases and recommendations from loyal customers. Additionally, Somethinc’s success is supported by the effective utilization of marketing trends, including the integration of marketing content with social commerce methods, enabling customers to engage in a more interactive and personalized shopping experience. This study suggests that Somethinc should continue product innovation to maintain business sustainability.

The rapid development of the business world has driven increased complexity in competition, particularly in the retail sector which has experienced significant growth in various regions, including Tuban. In this context, the partnership between suppliers and department stores (toserba) becomes a strategic aspect that plays a crucial role in maintaining business continuity, operational efficiency, and customer satisfaction. This study aims to analyze the patterns of relationships between suppliers and department stores in Tuban, as well as to identify factors that support the success of such partnerships and their impact on operational performance and customer satisfaction. Using a qualitative descriptive approach based on library research, data were collected from various secondary sources such as scientific journals, books, and relevant publications. The results indicate that effective partnership relationships are characterized by open communication, high trust and commitment, close collaboration, and adaptation to digital transformation. Furthermore, a solid partnership between suppliers and department stores contributes to improving supply chain efficiency, reducing logistics costs, optimizing inventory management, and enhancing customer satisfaction through product availability and responsive service. This study provides valuable contributions to formulating sustainable collaborative strategies for local retail businesses to face increasingly competitive markets.

This community service program aims to enhance the design skills of local Micro, Small, and Medium Enterprises (MSMEs) in Cadassari Village, Purwakarta Regency, through the use of digital design software, particularly Canva and CorelDRAW. Initial needs assessment revealed that most MSME actors in the area face challenges in creating product visual identities, including logos, packaging, and promotional media. Using a participatory approach and the Community-Based Participatory Research (CBPR) method, the training program was collaboratively designed and implemented in several stages, including planning, technical training, mentoring, evaluation, and a final showcase. The results indicate a significant improvement in participants’ ability to apply design tools for their business needs, along with the emergence of collaborative learning initiatives among participants. This training program contributes to the digital empowerment of local MSMEs and serves as a replicable model for creative economy development based on community engagement.

Technological advances are closely related to the evolution of the times. The 21st century has seen tremendous digitalization. The number of digital-related activities and activities is increasing in this digital era. Like the rampant online buying and selling that is currently happening in the community. For some organizations, this activity offers many benefits. Because the buying and selling procedure is more effective and realistic. Nowadays, it is possible to search and buy almost anything online without physically meeting the seller. In the modern era, many micro businesses benefit from digitalization, so online buying and selling is not only for corporations or large-scale production. Through digital transformation, digital strategy, and digital capability development, MSMEs, or micro, small, and medium enterprises can now increase their competitiveness in the local market by implementing digital management strategies. While digital tactics can increase customer awareness and loyalty, digital transformation can help MSMEs improve their operational efficacy and efficiency. Through the adoption of digital technology and improving the skills of human resources, MSMEs can also become more competitive through the development of digital capabilities. It is not impossible for MSMEs to grow rapidly and generate significant income with the help of digitalization and a good management plan.

This research is motivated by the limited workforce at Risse Convection, where this convection has not been able to increase income significantly due to limited production capacity caused by a lack of qualified workforce. The aim of this research is to provide concrete recommendations for Risse Convection in developing an effective human resource development strategy to deal with workforce limitations and meet demand for sharia clothing products. The following is the essence of the research based on the problem formulation for copra entrepreneurs in Nagari Lansek Kadok: the majority of copra entrepreneurs in Nagari Lansek Kadok, South Rao District, Pasaman Regency, prioritize excellent service to customers and analyze the growth of their business to increase people's income. Because most of the residents of Nagari Lansek Kadok have lower middle class incomes, the community still views the purchase price given by the seller (copra entrepreneur) as reasonable. The business strategies of Nagari Lansek Kadok copra entrepreneurs, the factors that hinder these entrepreneurs, and the development strategies carried out by traders in this area are things that need to be improved if the residents of Nagari Lansek Kadok, South Rao District, Pasaman Regency can make improvements. to see an increase in their income. The reason behind this is that they continuously incorporate new ideas into the development of their company. Based on the research results, it can be concluded that the human resource development strategy to overcome the limited workforce in Risse Convection Sungai Pua, Agam Regency is: 1. Lack of workforce at Risse Konveksi resulted in reduced production of sharia clothing on the market, workforce competency occurred due to the lack of special training for employees, resulting in the work being completed more slowly or not on time. To overcome this problem, Risse Convection implements an annual reward system, and employee training is carried out personally. For new employees, Risse Convection uses its convection advantages in innovative sharia clothing designs to be able to recruit employees from the surrounding area or outside the village/nagari as well as the use of social media to promote new design innovations to reach a wider audience and increase brand visibility. 2. By using the SO (Strength-Opportunity) strategy method, namely optimizing existing strengths by taking advantage of existing opportunities. The SO (Strength-Opportunity) strategy that can be applied in increasing employment at Risse Convection is: utilizing excellence in innovative sharia clothing design to recruit employees from the surrounding area or outside the village/nagari and maintaining an annual reward system for employees who work hard to improve motivation and productivity.

The development of digital technology has driven fundamental changes in management accounting practices, which no longer serve merely as internal recording tools but have transformed into strategic support systems for business decision-making. This article aims to systematically examine the role of technology-based management accounting in supporting decisions at the strategic, operational, and tactical levels. This study employs a Systematic Literature Review (SLR) method on 20 relevant scientific articles published between 2021 and 2025. The findings indicate that the integration of technologies such as ERP, cloud accounting, artificial intelligence (AI), and big data can enhance the accuracy, speed, and efficiency of managerial decision-making. Additionally, it was found that the implementation of technology significantly impacts operational efficiency and a company's competitiveness. However, the success of implementing technology-based management accounting systems heavily depends on organizational readiness, human resource competencies, as well as supportive work structures and cultures. This article also identifies gaps in the literature, particularly in the context of SMEs, which present important opportunities for future research.

This study aims to analyze the extent to which the production budget and operational budget influence business growth at Gilingan Bakso Margi Utomo in North Bekasi. The research is motivated by the increasing importance of effective financial management and budgeting in navigating the challenges of a highly competitive and dynamic business environment. A quantitative approach was used in this study, with data collected through observation, intervies, and the distribution of questionnaires to 28 respondents directly involved in the business management. The variables analyzed include Production Budget (X1), Operational Budget (X2), and Business Growth (Y). Data analysis was conducted using multiple linear regression, preceded by tests for validity, reliability, and classical assumption testing (normality, multicollinearity, and heteroscedasticity). The results reveal that both production and operational budgets significantly affect business growth, both individually and collectively. These findings highlight the critical role of sound budget management as a fundamental driver of stable and sustainable business development. Moreover, the study provides strategic insights for small business owners seeking to enhance their competitiveness and financial efficiency.

This study aims to reveal Financial Behavior and Financial Attitude influence the development of micro, small and medium enterprises in Jambi City. This thesis uses a quantitative approach using multiple regression statistical analysis methods partially and simultaneously with a sample of 60 MSMEs. The results of the study indicate that Financial Behavior has a significant influence on the development of MSMEs in Jambi City. Financial attitude has a significant influence on the development of MSMEs in Jambi City. Financial Behavior and Financial Attitude together or simultaneously have a significant influence on the development of MSMEs in Jambi City. In business development, good knowledge is needed to help MSMEs to be innovative and produce new ideas to develop their businesses and knowledge management can help companies to develop a healthy and positive work culture.  

This study aims to analyze the impact of digital technology adoption on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, by considering the mediating roles of innovation capability, financial access, and business trust. MSMEs play a strategic role in the national economy, yet they continue to face various challenges in enhancing competitiveness and business performance. Digital technology adoption has emerged as a key strategy to drive operational transformation, expand market reach, and improve efficiency. This research adopts a quantitative approach using the Structural Equation Modeling (SEM) method to examine the relationships among variables. The findings indicate that digital technology adoption significantly affects MSME performance, both directly and through the enhancement of innovation capability and financial access. Furthermore, business trust also plays an important role as a psychological factor that reinforces commitment and business sustainability. These findings highlight the importance of policy support, digital infrastructure, financial literacy, and innovation capacity in strengthening the competitiveness of MSMEs in the digital economy era. This study provides both theoretical and practical contributions to the development of a digital-based MSME empowerment model in Indonesia.

This study aims to analyze the impact of Mekar Bank loans on the economic well-being of clients and the implementation of sustainable economic principles in financing. The method used is a qualitative approach with case studies conducted in several regions of Indonesia, particularly in the researcher's village, Blimbing, Kesambi, Besuki, Situbondo, where the program is implemented. The results of this study show that Mekar Bank loans have provided easier access to financing aligned with sustainable economic principles, contributing to increased income and improved living standards, especially among women. However, the study also identifies several challenges in the program's implementation, including a lack of client understanding regarding sustainable economic principles and effective financial management. To enhance the program's effectiveness, additional education on sustainable principles and financial management is necessary. Thus, Mekar Bank loans serve not only as a financing tool but also as a means of economic empowerment. These loans also encourage clients to adopt more sustainable business practices, such as the use of sustainable business capital. Therefore, Mekar Bank loans help promote economic growth while also fostering sustainable economic development, ensuring that the positive impacts of these loans continue and extend to more segments of society.   

Watu Lanur Village is one of the villages in Lamba Leda District, East Manggarai Regency, NTT which belongs to the 3T area (underdeveloped, foremost and outermost), based on Perpres No. 63 of 2020. The village is experiencing low development, geographical location is in the hills, far from urban areas. The village community is still carrying out traditional traditions, one of which is Belis Custom, which causes people to often experience difficulties. PT Permodalan Nasional Madani provides special services for pre -prosperous women through the provision of capital called PNM Mekaar to start a business or who wants to develop a business. The purpose of this study is to determine the success of the capital program in empowering the family's economy in Watu Lanur Village. Data collection of this study from primary data and secondary data, with observation data collection techniques, interviews, and documentation. The method used by this research is descriptive with a qualitative approach. The focus of the problem of this research on families who experience economic difficulties due to traditional traditions. The results of this study indicate that PNM Mekaar is quite successful in providing capital to overcome the sustainability of the main business in the village, namely pigs. Pig -livestock becomes the backbone of the family economy according to tradition there. Every traditional event requires pigs to sacrifice. Obstacles to the capital program in this village, namely the absence of training held by PNM Mekaar caused members not to use capital according to the designation. There is a need for assistance and training to ensure that members can utilize capital productively, so as to improve economic welfare while maintaining tradition.

Credit Union (CU) Mandiri is one of the cooperative-based microfinance institutions that plays an important role in improving the economic welfare of the community in Pematang Siantar. This study aims to analyze the contribution of CU Mandiri in empowering its members through savings and loan programs, financial literacy training, and micro-business development. The method used in this study is a descriptive qualitative approach, with data collection techniques through interviews, observations, and documentation studies. The results of the study show that CU Mandiri not only provides affordable financing access for low-income communities, but also increases the awareness and ability of its members to manage their finances independently. Through cooperative principles such as solidarity and active participation of members, CU Mandiri has succeeded in creating an environment that supports local economic growth. However, challenges such as low financial literacy and limited capital are still obstacles that need to be addressed systematically.