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Anita Marya

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The Village-Owned Enterprise (BUMDesma) plays an important role in empowering the local community's economy. BUMDesma "Bumi Artha Mandiri LKD" in Kemujan Village runs a revolving loan program to meet the capital needs of the community, particularly for micro-business actors. This study aims to describe the structure, procedures, and performance of the accounting system applied to the program, as well as to identify obstacles and efforts for improvement. The research method used is qualitative descriptive with data collection through direct observation, interviews with BUMDesma managers and borrower members, and financial document analysis. The results show that the running accounting system includes modules for member registration, lending, payments, and financial reports with recording procedures in accordance with basic accounting principles. The advantages of this system include high transparency and adequate risk control, but it still faces challenges such as limited technology, management capacity, and availability of accurate data. Planned improvements include the adoption of information technology, continuous training, and enhanced cooperation with the community. The study concludes that the existing accounting system has made a positive contribution, but it needs to be strengthened to support the sustainability of the revolving loan program and the economic empowerment of the village.

Rinaldi Bursan; Dina Safitri; Aida Sari; Driya Wiryawan; Prakarsa Panjinegara +3 more

ARDHI : Jurnal Pengabdian Dalam Negri 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This community service program aimed to strengthen the capacity of local communities in managing sustainable tourism in Pesawaran Regency, Lampung Province. The initiative was motivated by the region's rich natural and cultural tourism potential, which has not yet been matched by adequate community understanding, institutional capacity, and sustainable practices. The program employed a participatory approach, including socialization, training, mentoring, and evaluations using pre- and post-program indicators. Target participants comprised Pokdarwis (tourism awareness groups), local business actors, village officials, and community leaders. Findings indicate significant improvements in understanding sustainable tourism, institutional capacity, environmentally friendly practices, utilization of local wisdom, and community participation. The program also fostered collective awareness regarding the importance of socially, economically, and environmentally sustainable destination management. Implications extend beyond individual behavior changes to the strengthening of local governance and community readiness to develop community-based tourism destinations. Overall, this initiative contributes to the development of a community empowerment model that supports regional sustainable tourism policies and has potential for replication in other areas with similar characteristics.

Adinda Novia Kartika; Ikomatussuniah Ikomatussuniah; Ahmad Rayhan

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The issuance of billboard installation permits is part of local government authority in regulating public space, maintaining public order, and ensuring legal certainty. This study examines the implementation of billboard permit administration under Serang City Regional Regulation Number 3 of 2021. It applies an empirical juridical method with a qualitative approach. Data were collected through interviews with relevant local officials and a review of applicable laws and supporting legal materials. The findings indicate that the permit process involves several agencies: the Investment and One-Stop Integrated Service Office as the licensing authority, the Public Works and Spatial Planning Office for technical recommendations, the Regional Revenue Agency for tax collection, and the Municipal Police for supervision and enforcement. Although the regulatory framework is comprehensive, challenges remain, including inter-agency coordination, tax compliance, supervision effectiveness, and limited legal awareness among business actors. The study concludes that effective permit administration depends not only on clear regulations but also on strong institutional coordination and proper implementation.

Fatma Ayu Widyoputri, Yohana Maritza; Atika Mutiarachim

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze how the TikTok and Instagram Reels algorithms play a role in the distribution of multimedia content and their implications for content visibility, user engagement, and digital marketing practices. The research method used is a qualitative approach through a Systematic Literature Review by analyzing articles from accredited national journals and reputable international journals published in the period 2020-2025. The literature search process was carried out systematically through openly accessible scientific databases, then selected using inclusion and exclusion criteria to ensure the relevance and quality of the sources. The research findings show that the TikTok and Instagram Reels algorithms both rely on analysis of user behavior, initial engagement levels, and the characteristics of short-form audiovisual content in determining content distribution. TikTok emphasizes an interest-based recommendation system that allows content from new creators to gain broad reach, while Instagram Reels combines algorithmic recommendations with established social networks. The implications of this study emphasize that understanding the mechanics of algorithms is a strategic factor for content creators, business actors, and digital marketing practitioners in designing effective, adaptive, and sustainable multimedia content distribution strategies.

Gusniyati Abustan; Indra Kertati; Charis Christiani

International Journal of Social Welfare and Family Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This research aims to analyze the implementation of public service innovations through the Cheap Food Movement in realizing sustainable food security in Sorong City. The research uses a qualitative approach, collecting data through in-depth interviews, observations, and documentation of key informants at the Sorong City Food Security Office, business actors, and beneficiary communities. Data analysis used the Miles and Huberman model, with triangulation of sources and methods to ensure data validity. The study results show that the Cheap Food Movement has increased community food accessibility through regular implementation, a coordinated distribution system, and partnerships with local farmers. Price affordability is achieved through cross-subsidization and a reduction of up to 30% of the market price in the distribution chain. The program's sustainability is supported by local economic empowerment and multi-stakeholder collaboration. The research implications inform the development of public service innovation models grounded in community needs. The study's limitations lie in its focus on a single region, which limits generalization. Recommendations aim to expand the program's scope, strengthen technology-based monitoring systems, and replicate models in other areas with similar conditions.

Khaza Naturrachma; Nuzul Rahmayani

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The Cash on Delivery (COD) system is one of the payment methods frequently used in online buying and selling transactions, where consumers pay for ordered products upon receipt of the goods. Although it provides convenience, this system often causes problems, especially related to transaction cancellations by consumers after the delivery process has been carried out by business actors. This research examines how the regulation and allocation of risk for goods return in the COD system according to the Civil Code and the forms of legal protection provided to business actors against the risk of goods return in the COD system according to Law Number 8 of 1999 concerning Consumer Protection. The method used in this research is normative, supplemented by literature study results such as legislation. The results show that the Civil Code recognizes the concept of risk as a legal consequence related to the possibility of losses on the object of the agreement, and legal protection for business actors is divided into preventive legal protection and repressive legal protection.

Faza Pauzia Hermawan; Milda Kurnia Herawati; Raenita Aulia Dewi; Tierra Kresna

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Environmental pollution and degradation remain serious issues in Indonesia, causing significant impacts on ecosystems and the social life of communities. One of the fundamental principles in environmental law aimed at ensuring ecological restoration is the Polluter Pays Principle (PPP), which obliges polluters to bear all costs arising from environmental pollution or damage caused by their activities. This study aims to analyze the effectiveness of enforcing the Polluter Pays Principle as a mechanism for ecological restoration in resolving environmental disputes in Indonesia. The research employs a normative legal research method using statutory and conceptual approaches. The findings indicate that although the Polluter Pays Principle has been normatively adopted in Law Number 32 of 2009 on Environmental Protection and Management, its implementation in practice remains suboptimal. Major obstacles include weak law enforcement, power imbalances between business actors and affected communities, lack of transparency in the use of compensation funds, and limited public participation in environmental restoration processes. Therefore, strengthening regulatory frameworks, enhancing the capacity of law enforcement institutions, and adopting a restorative justice approach are necessary to ensure that the Polluter Pays Principle functions effectively in achieving ecological restoration and environmental justice in Indonesia.

Etty Uyun; Bagus Firman Wibowo

VitaMedica : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Health services in Indonesia are no longer positioned solely as social services but have also developed into business activities managed professionally. This development gives rise to legal consequences that necessitate the regulation of health business law in order to ensure the quality of health services and to protect patients’ rights as consumers of health services. This study aims to analyze the role of health business law as an instrument in ensuring the quality of health services in Indonesia, particularly following the enactment of Law Number 17 of 2023 concerning Health. The research method employed is normative legal research using a statutory approach and a conceptual approach. Primary legal materials include Law Number 17 of 2023 concerning Health, Law Number 44 of 2009 concerning Hospitals, and Law Number 8 of 1999 concerning Consumer Protection. Secondary legal materials are obtained from textbooks and scientific journals relevant to business law and health law. The results of the study indicate that health business law plays a strategic role in controlling health service business practices through the regulation of licensing, service quality standards, patient safety, legal liability of business actors, and consumer protection mechanisms. The consistent and equitable implementation of health business law is able to ensure the quality of health services without disregarding humanitarian values, professional ethics in health services, and the objectives of national health development.

Resi Juariah Susanto

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting Indonesia’s economic development, not only by contributing to economic growth but also by creating employment opportunities. Along with the rapid increase in the number of MSMEs, competition among business actors has become increasingly intense, including in the knitted industry, which requires consistent product quality and efficient production processes. In this context, this community service program is designed to strengthen the competitiveness of MSMEs by improving their understanding and implementation of machine maintenance. Proper and well-planned maintenance practices are expected to reduce the risk of machine failure and minimize product defects. The activities were carried out through a series of socialization sessions, training programs, and technical assistance focused on machine maintenance calculations. The expected output of this program is a community service report that will be further developed into a scientific article and published in the Indonesian Journal of Community Service.

I Made Maswinartha; I Nyoman Putu Budiartha; Ni Komang Arini Styawati

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The growth of the digital economy in Indonesia has positioned Foreign Venture Capital Companies (FVCCs) as a fundamental pillar within the startup financing ecosystem. However, the legal landscape has undergone a significant transformation with the enactment of Law Number 4 of 2023 on the Development and Strengthening of the Financial Sector (P2SK Law). This regulation mandates that all financial services business actors, including foreign entities, obtain business licenses from the Financial Services Authority (Otoritas Jasa Keuangan/OJK). This study aims to analyze the legal implications of this licensing requirement on business certainty for foreign investors and to examine the normative inconsistencies between the Investment Law and the P2SK Law. This research employs a normative juridical method with a statutory approach and a conceptual approach. The findings reveal the existence of normative ambiguity (vagueness of norms) concerning the operational status of FVCCs utilizing offshore structures during the regulatory transition period, which is set to expire in January 2026. Such legal uncertainty has the potential to hinder the inflow of Foreign Direct Investment (FDI) if not promptly addressed through adaptive implementing regulations, such as the optimization of regulations governing Foreign Representative Offices. On the other hand, the licensing obligation enhances legal certainty by providing preventive legal protection for Business Partner Companies through contract standardization and integrated supervision. In conclusion, this study recommends cross-sectoral regulatory harmonization and the issuance of clear technical guidelines to ensure a balanced approach between prudential supervision and investment facilitation.

Yen Yen; Abdul Rasyid Saliman; Feri Frandica; Rian Fauzi; Raffi Akbar +7 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Community service with the theme of Socialization and Education of Legal Products for MSME and Creative Economy Actors in Temberan Village, Pangkalpinang City, is based on field conditions, where many MSME actors in the region do not have legal legality for the businesses they run and lack basic knowledge regarding product packaging and brand creation that have high marketability. As a result, their businesses are not developing to strengthen the creative economy and enhance the capacity of actors. The model used in this program is a direct dialogue method with the MSME actors. The discussion results showed that of the 26 participants, only 1 MSME actor had received guidance and had an NIB (Business Identification Number), but lacked a halal certificate and patent rights for their product brands. The other 25 participants were briefed for the first time regarding the importance of legal legitimacy for their business. Therefore, it can be concluded that these 25 MSME actors do not have legal legitimacy for their businesses. The team provided assistance to help register their businesses by collaborating with relevant agencies. Regarding product branding, it was found that all participants had not optimized their product branding, as most MSME actors in Temberan Village packaged their products simply without attractive branding, packaging, colors, or packaging materials. Many even used plastic wrapping without a brand. The team intervened intensively by providing further assistance to MSME actors in Temberan Village, utilizing information and communication technology to help determine product brands for those without one and to select packaging materials that follow current trends, shapes, colors, and materials to make the product more attractive and increase branding and consumer interest.

Hendra Gunawan

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The development of automotive technology continuously seeks solutions to improve human mobility and address environmental concerns. This study focuses on the Hydrogen Reactor (HHO) technology as an alternative solution for fuel efficiency and emission reduction, specifically examining the legal protection of consumers utilizing this technology at Bengkel Karya Gemilang. The research aims to analyze the legal framework of consumer protection in the context of new energy-saving technologies and to identify the legal responsibilities of business actors (workshops) and the rights of consumers. Employing a normative legal research method with a case study approach, the study analyzes the implementation of Law No. 8 of 1999 concerning Consumer Protection (UUPK) in the utilization of HHO reactors. The findings indicate that while the HHO reactor technology offers a potential 5-15% increase in fuel efficiency and CO emission reduction, its implementation introduces new legal challenges, particularly regarding product safety, standardization, and the obligation for periodic servicing. Consumer protection is primarily ensured through the workshop’s obligation to provide clear product explanations, guarantee product safety, and fulfill the periodic service commitment. The study concludes that the existing UUPK provides a sufficient legal basis, but its implementation requires clear and transparent agreements, especially concerning the technical specifications and long-term maintenance of the HHO reactor, to ensure consumer rights are fully protected against potential risks associated with new, non-standardized automotive technologies.

Sasi Azhari Kirana Putri

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2026 Asosiasi Riset Ilmu Teknik Indonesia

Consumer protection is a crucial aspect of trade and industrial activities to ensure consumers’ rights to quality, safety, and fairness in obtaining goods. In the field of metrology, qualitative improvement of product quality plays a strategic role as a preventive effort to minimize consumer losses caused by unfair or non-compliant trading practices. This is in line with Law Number 8 of 1999 on Consumer Protection, which emphasizes legal certainty, honesty, and the responsibility of business actors toward consumers. This study aims to examine qualitative product quality improvement as an effort to realize consumer protection in the field of metrology. The research employs a qualitative descriptive approach through literature review and analysis of regulations, policies, and the role of metrological institutions in supervising product quality. The discussion focuses on compliance with standards, supervisory mechanisms, and the responsibility of business actors as key elements of consumer protection. The findings indicate that qualitative improvement of product quality contributes to fair transactions, enhances consumer trust, and prevents practices that may harm consumers. This study is expected to serve as a reference for relevant institutions in strengthening the role of metrology as an integral part of the consumer protection system.

Kadek Sri Candra Laksmi Putri; Ni Ketut Sari Adnyni; Made Sugi Hartono

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The development of information technology has significantly transformed commercial activities, particularly through the emergence of electronic transactions or e-commerce. The convenience offered by digital trading systems provides various benefits for both consumers and business actors, such as time efficiency, ease of access, and broader market reach. However, behind these advantages, there are also several risks that may harm consumers, including discrepancies between product descriptions and actual goods, delivery delays, and potential online fraud. This study aims to analyze the legal protection for consumers in electronic transactions and the responsibilities of business actors within digital commerce systems. This research employs a normative legal research method using statutory and conceptual approaches. The findings indicate that consumer legal protection in electronic transactions has been regulated in various laws and regulations; however, in practice, several challenges remain in its implementation. Therefore, strengthening regulations, enhancing supervision of business actors, and increasing public legal awareness are necessary to create a safer electronic transaction system and ensure legal certainty for consumers.

Ivan Fatchan Gani Wardana; Alimuddin Rizal

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine the influence of marketing content on business performance with moderation in price strategy and CRM. This research design is quantitative research with primary data in the form of the calculation of assets, turnover, and capital owned by MSMEs in Purworejo Regency. The data collection technique uses library research and documentation techniques. The population in this study is MSMEs that are members of the Purworejo Regency MSME Forum in 2025, amounting to 1,819 business actors. The sampling technique used is the Slovin formula so that the sample for this study is 67 business actors. The results of the study show that marketing content and CRM have an impact on business performance, Price Strategy has no impact on business performance and both price strategy and CRM strengthen the relationship between marketing content and business performance. Future studies may explore the deeper dynamics of these variables in other regions or sectors to gain further insights into effective business management practices.

Lukman Lukman; Ulil Albab; Heri Sutopo

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the implementation of market ethics from the perspective of Islamic economics on the behavior of business actors at Mandiri Jaya Jatimulyo Market, South Lampung Regency. Islamic market ethics are viewed as a moral instrument that guides economic activities to operate fairly, honestly, and oriented toward public welfare. This research employs a qualitative approach with a descriptive-analytical design. Data were collected through in-depth interviews, observations, and documentation involving business actors actively engaged in daily market transactions. The findings reveal that Islamic market ethical values, such as honesty, transparency, and moral responsibility, have been applied in trading practices; however, their implementation remains partial and largely dependent on individual moral awareness. Religiosity, economic pressure, the social environment of the market, and the level of Islamic economic literacy are identified as key factors influencing ethical behavior. This study concludes that strengthening Islamic market ethics in traditional markets requires a comprehensive approach involving continuous education, the development of an ethical market culture, and institutional support to ensure sustainable internalization of Islamic values.

Nurul Juwariyah; Nur Hasanah; Titi Purbo Sari; Hendra Wijaya

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to enhance the capacity of UMKM Mentari Padangsari in developing visual content to strengthen branding and competitiveness. It is hoped that this training activity will have an impact on the development of MSMEs in Padangsari sub-district.The main problems faced by partners include limited skills in creating product photos, graphic designs, promotional videos, and managing social media consistently. The program was implemented through training, mentoring, and evaluation stages involving 14 UMKM actors in Padangsari Village, Semarang City. Training materials focused on product photography using smartphones, simple graphic design, short promotional videos, visual storytelling, and the use of digital platforms such as social media and Google Business are  considered very necessary in this era of rapid technological development. The results show increased knowledge and skills among UMKM actors in producing more attractive visual content, improving brand identity, and enhancing engagement on social media. This program contributes to strengthening UMKM competitiveness and supports sustainable digital-based marketing practices.

Ari Octa Apriyanto; David Maulana; Dytho M.arafah; Hadzir Hadzaqulhaq; Rizky Putra Ananda Priatna +2 more

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2026 International Forum of Researchers and Lecturers

This research was conducted for the purpose of ascertaining law enforcements for Small and Medium Enterprises (SMEs) business actors in Indonesia based on Law No. 55 of 1999 concerning Prohibition of Monopolistic Practices and Unfair Business Competition. It also analyzes the role of government in providing enforcements to small and Medium Enterprises. In this study, normative legal research was used. It found that the legal protection of small businesses competition in Indonesia is a manifestation of the implementation of economic democracy that contains the principles of justice and togetherness to encourage creating opportunities for every businessman in a healthy competition environment. It also found that healthy competition aims to avoid a monopoly of certain business actors only, but it could provide business opportunities for Small and Medium Enterprises business actors to enlarge their business.

Siti Almunawaroh; Lia Safitri; Eka Fanisa; Abhi Praya Ramadan; Asrah Asrah +1 more

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2026 International Forum of Researchers and Lecturers

This research aims to analyze legal protection for consumers related to the use of standard clauses in e-commerce transactions in Indonesia. The rapid growth of the digital economy has encouraged the widespread application of “take-it-or-leave-it” contracts, which often include exoneration clauses that place consumers in a disadvantaged position. This study employs a normative legal research method using a statutory approach to examine the conformity of such clauses with existing consumer protection regulations. The findings reveal that many digital platforms continue to apply standard clauses that unilaterally transfer liability to consumers, which contradicts Article 18 of Law Number 8 of 1999 concerning Consumer Protection. As a result, these clauses are legally invalid and have no binding force. Consumer legal protection is implemented through preventive measures in the form of government supervision of business actors, as well as repressive measures through legal remedies and dispute resolution mechanisms provided by the Consumer Dispute Resolution Agency (BPSK). These mechanisms aim to ensure fairness and balance of interests between business actors and consumers in e-commerce transactions.

Hidayati Purnama Lubis; Rahayu Mayang Sari; Riska Franita

Ekspresi : Publikasi Kegiatan Pengabdian Indonesia 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This community service activity aims to improve the capacity and strengthen the digital literacy of Micro, Small, and Medium Enterprises (MSMEs) in Klambir Lima Kebun Village, Hamparan Perak District, in utilizing digital technology as a means of marketing their products. The main problems faced by MSME players in this village are a low understanding of digital marketing strategies, limited effective use of social media, and a lack of ability to manage digital content that is attractive and suitable for the target market. Through this community service activity, participants were equipped with basic knowledge and digital literacy, digital marketing strategies, the use of e-commerce platforms, and techniques for creating photo and video-based promotional content. The implementation methods included socialization, practical training, and mentoring for community service participants. The results of the activity showed an increase in the understanding and skills of MSME actors in managing digital business accounts and utilizing social media such as Instagram, Facebook, and WhatsApp Business as effective marketing tools. With this activity, it is hoped that MSME actors in Klambir Lima Kebun Village will be able to expand their market reach, increase sales, and adapt to the development of the digital economy in a sustainable manner.