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This study aims to investigate the influence of support from peers, self-control abilities, and students' level of seriousness on the performance of lecture assignments in entrepreneurship courses. Through data collection using questionnaires and regression analysis, this research explores the relationship between these variables and student task performance. The findings from this research can provide valuable insights for curriculum managers and lecturers to improve the effectiveness of learning in entrepreneurship courses.      

This research aims to determine the legal responsibilities of coal companies in fulfilling their achievements due to the export ban. This legal writing is included in the type of normative legal research using a legislative approach including primary legal materials and secondary legal materials collected through document study and analyzed using deductive legal material analysis using the syllogism method. This research examines the implementation of the Decree of the Minister of Energy and Mineral Resources Number 139.K/HK.02/MEM.B/2021 regarding the fulfillment and prioritization of domestic coal needs. The failure to fulfill the Domestic Market Obligation then gave rise to an export ban by the Ministry of Energy and Mineral Resources through the issuance of Circular Letter from the Directorate General of Minerals and Coal, Ministry of Energy and Mineral Resources Number B-605/MB.05/DJB.B/2021. The export ban then causes coal entrepreneurs to be unable to fulfill agreements with foreign companies. Non-fulfillment of achievements due to changes in Government policy in the form of an export ban is analyzed and categorized as force majeure so that non-performance, compensation or cancellation of the agreement cannot be sued. The legal responsibility that can be carried out by coal entrepreneurs in the event of an export ban is to submit a force majeure situation and prove that their party has been in good faith from the beginning until the agreement is in progress.

Dessert boxes are one of the dessert (cake) snack products that are currently in great demand among consumers. Sweet foods arranged in transparent boxes usually consist of several layers. such as sponge cake, sweet cream, a pinch of cocoa powder, dry cakes as decoration. The aim of this business is to gain experience by learning entrepreneurship while making a profit, giving motivation to the young generation of Indonesia to always have ideas to produce a product that has value. benefits for himself and the community, enlivening the culinary variety. add to the creation of a special food menu, the raw materials used are easy to get. And the aim is to find out the current financial condition of the business or business and to see the impact of the business on the community economy together.

Community empowerment is aimed at people or groups who are vulnerable and weak so that they have the ability to fulfill basic needs, reach productive sources, and participate in development. Community empowerment is one of the factors that determines the economic development of a region. One of the national development targets is to reduce social disparities in society and increase the rate of economic growth. This research aims to determine the effectiveness of the Community Empowerment Program through Home Industry Businesses. This type of research is field research and is descriptive. Data collection methods include primary data and secondary data. The results of the research explain that efforts to empower the Baubau city community are carried out by disseminating educational activities and training that can increase insight and interest in entrepreneurship. Apart from that, the local government also distributes capital assistance to people who need capital through creative economic activities to carry out development of the MSME sector.

This research aims to give stakeholders access to assessment resources so that entrepreneurship can provide the best thing for the progress of the nation's economy. This type of research is descriptive qualitative with a literature study approach. The data collection technique used by the author in this research is a literature study taken from google scholar. The results of this study indicate that entrepreneurship plays a role in encouraging the economic activities of families, communities, companies, and countries. The dynamics of these business activities can encourage economic growth and improve people's welfare. The number of entrepreneurs in Indonesia is still small compared to the population so efforts to increase entrepreneurship must continue. Empirical evidence indicates that entrepreneurs significantly contribute to enhancing the standard of living of people, communities, and nations. Another factor that determines the development of a rich nation and society is entrepreneurship.

  In August 2019, the Semarang City Government closed the Sunan Kuning localization. This community service aims to see a picture of spiritualism and resilience of self-efficacy in former female commercial sex workers who live in the Sunan Kuning area of ​​Semarang. Methods of using psychodrama. The participant profile shows that the majority are elementary school graduates at 53.8%, marital status is divorced at 61.5%. Observation results show that economic factors, loss of income as a prostitute, large number of children, separation from friends are the causes of sadness, anger, stress and feelings of fear after the closure of localization. Overall, psychodrama activities give rise to better thoughts and feelings, including being able to express sadness, a means of catharsis and the spirit of continuing entrepreneurship and becoming a better person.

Entrepreneurial, financial management, and digital marketing involve people rising and falling in their entrepreneurial interests online. Variables that affect the interest in online entrepreneurship include financial management, entrepreneurship education, and digital marketing. The study is aimed at seeing how entrepreneurial, financial management, and digital marketing affect entrepreneurship interests online. A sample used of 101 respondents from communities in the city of surakarta, obtained through a dissemination of the questionnaire using Unknown Sampling. Data analysis using IBM SPSS statistics version 25 reveals that through tests of t, they found that an entrepreneurial education (X1) and digital marketing (X3) actually contributed positively to entrepreneurial interest online (Y). However, in the case of a monetary management variable (X2), its significance is 0.196, exceeded the 0.05 significance threshold, Which suggests that financial management (X2) has no significant impact on online entrepreneurial interests (Y).

Effective assistance involves various certification bodies and related stakeholders. The training was held to increase wet cake entrepreneurs' understanding of halal certification requirements, the implementation process, and the long-term benefits. The sustainability of wet cake entrepreneurs in the food sector is reflected in their ability to meet the demands of consumers who are increasingly aware of the halalness of their products. In the context of globalization, halal certification is not only an obligation, but also the key to access to international markets. This article provides insight into how implementing halal certification through mentoring and training can open up new opportunities for MSMEs to compete and survive in global competition. By strengthening this pillar of sustainability, MSMEs in the food sector can play a more active role in supporting local economic growth and improving the image of the Indonesian food industry in the eyes of the world.

This research aims to provide additional empirical evidence to understand whether accounting students' entrepreneurial interest is enhanced by e-commerce, entrepreneurship science, and accounting information systems. Quantitative research is used in this type of research. The data analysis technique used is Multiple Linear Regression. The data collection technique used by researchers is by distributing online questionnaires to 50 Accounting students class of 2021 Regular A, Faculty of Economics and Business, Muhammadiyah University of Riau and processing them using SPSS 26. The results of the research show that partially E-commerce and Accounting Information Systems do not have a significant effect on interest in entrepreneurship, while entrepreneurship knowledge has a significant effect on interest in entrepreneurship.    

This research aims to determine the factors that influence the income of eyelash extension workers in the Surabaya City Mall. This research uses quantitative methods with questionnaire data collection techniques and observation. The method used is multiple linear regression analysis, determination analysis (R2), and hypothesis testing. This data collection technique was carried out by distributing questionnaires to 40 respondents, namely the income of eyelash extension entrepreneurs in the Surabaya City Mall. The results of this study prove that partially working capital, labor, length of business have a significant effect on the income of eyelash extension entrepreneurs in Surabaya City Mall. Simultaneously working capital, labor, length of business have a significant effect on the income of eyelash extension entrepreneurs in Surabaya City Mall.

An important component of any research or scientific article is relevant research. The thing that makes individuals less interested in entrepreneurship is because they are not yet aware of their abilities and intentions in carrying out business in realizing their dreams of becoming successful entrepreneurs. The purpose of this research is to examine how perceptions of e-commerce, business capital and the application of accounting information systems influence decision making in entrepreneurship. The findings of this literature study show that perceptions of e-commerce and the use of accounting information systems influence entrepreneurial decisions, business capital has no influence and is not significant on entrepreneurial decisions.

This paper discusses the important role of education and socialization in the context of exports and imports for creative economy entrepreneurs and PKK in Depok, West Java. In the era of globalization, understanding the export and import process is the main key in developing local economic potential. This paper focuses on educational efforts and socialization activities that can provide in-depth understanding to business actors regarding the benefits, regulations, and opportunities related to exports and imports. The learning method is in the form of a face-to-face seminar between all participants and facilitators held at Griya Sakinah Kav. Tanah Baru, Beji Depok, West Java. The emphasis is on practical, theoretical, as well as case knowledge and provides opportunities for participants to ask questions about exports and imports. Thus, participants better understand the export and import processes and procedures effectively. The expected result of this education and socialization is that participants gain comprehensive knowledge about exports and imports, help improve participants' skills, allowing them to utilize international markets more efficiently. This socialization is an important factor in shaping positive perceptions of export and import activities, as well as building networks that support the exchange of information and experience between business actors. Through this community service activity, it is expected to be an opportunity for creative economy business actors and PKK in Depok related to exports and imports so as to realize capacity building and active participation in international trade.

The growth of creative economy based on local culture has become a significant driver for advancing local communities. Karang Taruna Karangtempel, as part of the local community, has great potential to develop their creative economy by leveraging the richness of their local culture. However, constraints in entrepreneurship knowledge, market access, and youth involvement hinder the optimization of this potential. The objective of this socialization activity is to empower Karang Taruna Karangtempel to become a catalyst in the development of a sustainable local economy. Through youth empowerment and cultural preservation, it is expected that the local community can experience tangible benefits from the creative economy integrated with local values. The implementation method of this community service activity involves three main stages: (1) Planning and preparation; (2) Socialization and counseling; (3) Evaluation and feedback. Local culture-based creative economic outreach activities for Karang Tempel Youth Organization, it is hoped that it can improve entrepreneurial skills and active participation of the younger generation for community empowerment. Introducing a creative economy based on local culture invites the younger generation to pay attention to the abundant resources in the surrounding environment to choose and make into products that can be used as effective alternative products that have high added value.

This study aims to analyze the implementation of Government Regulation Number 23 of 2018 in Klambir Lima Kebun Village, Hamparan Perak District, which focuses on its impact on Micro, Small, and Medium Enterprises (MSMEs). PP Number 23 of 2018 regulates the reduction of the Final Income Tax (PPh) rate for MSMEs from 1% to 0.5% for taxpayers with a turnover of less than IDR 4.8 billion per year. This policy aims to ease the tax burden, simplify calculations, and improve MSME taxpayer compliance, while encouraging the growth of new entrepreneurs. This study uses a qualitative descriptive method with data collected through interviews, observations, and document analysis from MSME actors and village officials. The results of the study indicate that this tax rate reduction policy provides significant benefits for MSME actors in Klambir Lima Kebun Village. Business actors feel helped by the lower tax rate, so they can allocate more resources for business development. However, the level of taxpayer understanding of this regulation still varies. Most MSME actors do not fully understand the procedures for reporting and paying taxes in accordance with this policy, so they need further guidance and socialization from the government. This study concludes that the success of implementing PP Number 23 of 2018 at the village level is highly dependent on educational and mentoring efforts for MSME actors. This finding provides insight for the government in designing tax policies that are more inclusive and responsive to the needs of MSMEs.

The aim of this community service is to improve the skills of students at SMK Negeri 2 Kutacane in maximizing Media Marketplace Technology. Where these skills can provide benefits to students in improving their skills in entrepreneurship and increasing income. The problem faced by the service team is the lack of insight by students in using Marketplace Technology. Participants who took part in the activity were students and student supervisors in the school's BLUD program who were active in using their smartphones. In this digital era, all activities are online. With optimal knowledge, matters will be easier both within the school environment and outside parties. There is a lot of potential for students at school that can be promoted online. Several marketplaces can be an option according to your needs. This community service activity not only explains the material but also directly provides practice via the participants' smartphones. BLUD students must have high creativity in improving a more decent life, improving and advancing the school. Students and the local environment will experience many things if they master the use of smartphones optimally and truly according to their needs. The most important thing is that the income based on purchases will increase. The participants were very enthusiastic about participating in the activities, both delivering material and training in the use of Marketplace Technology.

This study investigates sustainable Islamic business models through a qualitative case study of green-tech startups in Central Java, Indonesia. Using semi-structured interviews with founders, managers, and employees, complemented by secondary data from business reports and sustainability disclosures, the research examines how Islamic ethical principles, including stewardship (khalifah), social welfare (maslahah), and justice (adl), are integrated into operational practices and sustainability strategies. The purposive selection of 3–5 startups enables an in-depth exploration of organizational decision-making, innovation adoption, and environmental and social performance. Thematic analysis identifies recurring patterns in ethical integration, technological innovation, and sustainability outcomes. Findings reveal that Islamic startups effectively embed ethical values into operations, fostering environmental accountability through renewable energy initiatives, waste reduction, and resource optimization, while enhancing community engagement and equitable service delivery. Technological innovations such as IoT, AI, and blockchain further support sustainability performance, enabling startups to monitor and optimize environmental outcomes without compromising financial viability. Comparative analysis demonstrates that Islamic startups outperform non-Islamic counterparts in key sustainability metrics, including carbon reduction and social impact, highlighting the competitive advantage of ethics-driven entrepreneurship. Overall, the study confirms that Islamic ethical frameworks foster both environmental accountability and technological innovation, providing a practical model for sustainable development in emerging economies. These findings offer valuable insights for policymakers, investors, and entrepreneurs seeking to align ethical, social, and environmental objectives with business strategy.

This study aims to determine and analyze and answer the role of self assessment system and tax audit on VAT revenue at KPP Pratama Rungkut Surabaya. This study uses a sampling technique, namely purposive sampling where the sample is taken with certain criteria, namely corporate taxpayers registered as taxable entrepreneurs who are still productive. This study takes secondary data in the form of documents obtained from KPP Pratama Rungkut including data on the number of VAT Periodic Tax Returns, VAT revenue realization data, data on the number of SKP values in 2020-2022. The type of research used is using quantitative research methods. The data analysis techniques used are multiple linear regression and . Meanwhile, the classical assumption tests used are normality, heteroscedasticity, autocorrelation and multicollinearity tests. Overall the indicators used are valid. The classical assumption results also meet, among others, the two regression models are free from multicollinearity, no heteroscedasticity, no autocorrelation, the residuals of the two regression models are normally distributed. The findings of this study indicate that the self-assessment system has a positive and significant effect on VAT revenue at KPP Pratama Rungkut Surabaya. Tax audit has no positive and significant effect on VAT revenue at KPP Pratama Rungkut. Self-assessment system and tax audit simultaneously have a positive and significant effect on VAT revenue at KPP Pratama Rungkut.

The objectives of this community service (PKM) are (1) Increasing the entrepreneurial capacity building of UPPKA Kelut Makmur (Klagen-Wilayut Makmur) cadres in Wilayut Village, (2) UPPKA Kelut Makmur cadres have the provision of soft skills and hard skills to carry out businesses with competitive advantages, (3) Ice Cream Products "Food Healty" can be developed for business. The target is 15 UPPKA Kelut Makmur cadres who are members who manage village businesses. The problems faced are: a. Do not have capacity building as a provision for the ability to do business; b. Limited facilities and infrastructure; d. Lack of product creativity; e. Lack of product creativity. Lack of product creativity; e. Competence of managers who are still conventional; f. Do not have an integrated business model. Not having an integrated business model. The solution to the problem is an entrepreneurship training programme, through the concept of creative business through electronic media based on socio-technopreneurship. The ice cream business will be developed to be distributed to toddler and elderly posyandu and general customers. The programmes carried out are: conducting a business development programme workshop. The results of PkM are improving soft skills and hard skills of UPPKA Kelut Makmur members as novice business people.

This research is based on the growth of the phenomenon of online shopping through Instagram social media which continues to increase from time to time. Entrepreneurs today are expected to utilize Instagram social media to promote their products, in accordance with the demands of the times. This research aims to identify opportunities and challenges in developing an online business with a case study on Koodoo Company. This research adopts a qualitative approach with a case study method to identify, investigate, and discuss issues in depth with the business owner. In this study, the findings show that there are various opportunities that can be utilized in building an online business, such as potential market growth and consumer penetration through digital platforms. The implications of this scientific work can provide deep insights for online business players, especially through a case study involving Koodoo Company. By understanding the opportunities that exist, companies can design more effective strategies to exploit the digital market.

The aim of this research is to determine the effect of employee performance on sales which is mediated by competitive advantage. This research was conducted on Anyardrink store employees with syrup products. There were 8 types/brands of syrup used with various flavors, using a non-probability method in the form of incidental and purposive sampling. The data analysis technique used is Path Analysis and sampling test. Based on the results of the analysis, it was found that the regression model used met the classical assumption test. This research found that 1) Entrepreneurial Orientation has a positive and significant effect on Competitive Advantage; 2) Competitive Advantage has a positive and significant effect on Marketing Performance; 3) Employee orientation has a positive and significant effect on Sales Performance; 4) Competitive Advantage is proven to positively and significantly mediate the influence of Entrepreneurial Orientation on Marketing Performance.