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Sasongko Fiqri Wahyu Illahi; Bekti Nugrahadi; Anita Oktaviana Trisna Devi

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

The development of MSMEs in the traditional food sector requires business actors to increase production capacity. MSME Gethuk Lindri Niki Eco plans to build a larger facility to meet increasing demand. However, the layout planning is still based on rough drawings and experience, which can lead to inefficient material movement. This study aims to provide an overview of recommendations for a more efficient production facility layout using the CRAFT method. The research method involves collecting data on production processes, departmental areas, and material movement frequency. Moreover, an Activity Relationship Chart (ARC) is compiled to identify the close relationships among departments. The results of the analysis are visualized with a Block Plan. Furthermore, the layout is optimized using the CRAFT method. The results show that the recommended layout reduces the total material movement distance from 60.96 meters to 58.19 meters or a reduction of 4.53%. In addition, material handling costs also decreased from Rp. 780.64 to Rp. 766.19 or a savings of 1.85%. Thus, the application of the CRAFT method resulted in a more efficient production layout at the Gethuk Lindri Niki Eco MSME.

Mariana Dewi Sartika Mbu; Kristianus Jago Tute; Elvira Esperanza Sala

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The rapid development of information technology requires adaptation across various business sectors, including small and medium enterprises (SMEs). BUMDes Poto Bo’o, located in Wolotopo Village, Ndona Timur District, still manages sales data manually using ledger books. This practice leads to several issues, such as data inaccuracies, lack of automatic inventory updates, and delays in report generation.This study aims to design and implement a basic necessities (sembako) sales information system for the BUMDes. The system development method used is the waterfall model, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The system is developed using PHP programming language and MySQL database.The main features of the system include product management, customer management, transaction processing, tracking of incoming and outgoing goods, and real-time sales reporting. The results show that the developed information system improves transaction recording accuracy, enhances inventory data accuracy, and accelerates the sales reporting process.Therefore, the system is expected to improve the operational efficiency of BUMDes Poto Bo’o, support financial management transparency, and increase public trust in the performance of the village-owned enterprise.

Ryan Rudyarta; Dodi Sugianto

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

The role of ports as crucial nodes in the global supply chain positions the maritime sector as one of the most dynamic industries worldwide. This research analyzes the strengthening of business law support maritime sector integration to enhance port operational efficiency and the role of business law instruments in realizing the principle of fair competition within ports. This research employs a normative legal approach focusing on the study of existing legal norms and regulations governing port management and maritime integration. The strengthening of business law in the maritime sector plays a crucial role in improving port operational efficiency. A strong and well coordinated business law framework will create ports that are more efficient, competitive, and adaptive to the changing demands of the global market. Several key principles must be developed. First, rules on information disclosure and accountability to ensure transparency in port governance. Second, prohibitions against abuse of dominant positions and oversight of vertical integration to prevent anti-competitive practices. Third, clear contractual norms and governance structures for public private partnerships (PPP), including proportional risk-sharing mechanisms to ensure fairness and efficiency in infrastructure development. Fourth, multi-level governance alignment across national and regional authorities to prevent incentive distortions.

Yohana Dwi Fernanda; Nursalam Nursalam; Jim B. Kolianan

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

Public space revitalization is an important strategy in urban development aimed at improving the quality of urban environments while stimulating social interaction and local economic activities. This study aims to evaluate the implementation of the Motang Rua Field revitalization program in Manggarai Regency and assess the extent to which the program achieved its intended development objectives. The study employed a qualitative descriptive approach. Data were collected through field observations, in-depth interviews with key informants including local government officials, project contractors, small business actors, and community members, as well as documentation related to the revitalization program. Data were analyzed through data reduction, data display, and conclusion drawing, supported by triangulation techniques to ensure data validity. The findings indicate that the revitalization program demonstrates a high level of relevance to community needs and aligns with the regional development vision of Ruteng Kota Molas. The implementation process shows strong coherence through effective inter-institutional coordination and consistency between planning and execution. The revitalization has also proven effective in improving public facilities, enhancing community social activities, and stimulating local economic growth through increased micro and small business activities. Furthermore, the program was implemented efficiently in terms of budget management and project timeline. The revitalization also contributes to strengthening socio-cultural values through the preservation of the historical figure Motang Rua and shows strong sustainability potential through increased public utilization of the revitalized space.

Syabilla Dwi Ramadhani; Nadia Dwi Irmadiani

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

The development of digital technology has encouraged businesses to utilize social media as an effective marketing tool, particularly in the fashion industry targeting Generation Z. In addition to digital promotional strategies, product quality is also an important factor influencing consumers’ purchase decisions. This study aims to analyze the effect of social media marketing and product quality on purchase decisions among consumers of Jims Honey Kaliwungu Branch. This research employed an explanatory type with a quantitative approach. The sample consisted of 100 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using validity testing, reliability testing, multiple linear regression, t-test, F-test, and the coefficient of determination with the assistance of SPSS. The results show that social media marketing has a positive and significant effect on purchase decisions, with a t-value of 2.293 greater than the t-table value of 1.984 and a significance value below 0.05. Product quality also has a positive and significant effect on purchase decisions, with a t-value of 6.631 greater than the t-table value of 1.984 and a significance value below 0.05. Simultaneously, social media marketing and product quality have a significant effect on purchase decisions, with an F-value of 25.994 greater than the F-table value of 3.09 and a significance value below 0.05. The coefficient of determination of 0.349 indicates that both independent variables contribute 34.9% to purchase decisions. These findings confirm that product quality has a more dominant influence than social media marketing in encouraging purchase decisions among consumers of Jims Honey Kaliwungu Branch.

Yohana Maritza Fatma Ayu Widyoputri; Anik Avitasari

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study discusses the four pillars of digital transformation that are currently changing the business landscape in Indonesia, namely the digital ecosystem, digital twin technology, open innovation framework, and agile transformation. This study aims to identify and explain the key concepts underlying digital business innovation and its impact on business development in the modern era. The method used is a literature study with descriptive analysis of various primary and secondary sources related to digital innovation. The findings show that the application of these four pillars drives operational efficiency, increased cross-sector collaboration, accelerated product and service innovation, and increased business competitiveness. The implications of this study emphasize the importance of adopting a holistic digital strategy for companies to survive and thrive in an increasingly competitive and dynamic market. By understanding and implementing these pillars of digital transformation, Indonesian businesses can leverage the latest technologies to create innovative and sustainable business models.

Salhuteru, Andrie Christina; Hursepuny, Harold; Alvian Sapulette

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

The rapid development of the digital ecosystem has encouraged Micro, Small, and Medium Enterprises (MSMEs) in Ambon City to adopt online platform-based marketing strategies in response to changing consumer behavior that is increasingly digitally connected. This research focuses on MSME consumers in Ambon City who actively interact with local business products through digital platforms. The main problems identified include low digital marketing adoption by local MSME actors, limited empirical studies on Eastern Indonesia context, and the absence of an integrative analytical model that simultaneously tests three dimensions of digital marketing. This research aims to analyze the influence of digital marketing strategies encompassing social media marketing, paid digital advertising, and content marketing on consumer purchasing decisions of MSMEs in Ambon City. This study employs a quantitative approach with a survey design involving 100 respondents selected through purposive sampling, and data were analyzed using multiple regression analysis after passing classical assumption tests covering normality, multicollinearity, and heteroscedasticity. Results show that social media marketing has a significant effect with a regression coefficient of 0.387, paid digital advertising with a coefficient of 0.312, and content marketing with a coefficient of 0.274, all significant at the 0.05 level. Simultaneously, the three variables explain 67.1% of variation in consumer purchasing decisions with an F-count of 65.847. Social media marketing is proven as the most dominant dimension shaping consumer purchasing decisions of MSMEs in Ambon City. This research concludes that an integrated and contextual digital marketing strategy is a crucial instrument in driving MSME growth in Eastern Indonesia and recommends strengthening digital capacity of local business actors as a priority policy for regional MSME empowerment.Keywords: digital marketing; purchasing decision; MSMEs; social media; Ambon City

Afif Jihan; M Ridho Ariski; Deri Apdi Fahrezi; M. Yusuf Bahtiar

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Along with the rapid growth of digital media, various forms of digital transactions have also developed.1 This development has driven changes in the payment system in Indonesia, one of which is through the implementation of QRIS (Quick Response Code Indonesian Standard). Despite its increasingly widespread use, there are still few studies that systematically examine user perceptions and the effectiveness of QRIS in improving transaction efficiency and strengthening the digital financial system. The purpose of this study is to identify and comprehensively analyze the results of previous studies related to QRIS use through a Systematic Literature Review (SLR) approach. Data were collected from Google Scholar and Garuda using the keywords "QRIS use", "QRIS payment system", and "QRIS transaction tool". The results show that QRIS can improve the efficiency and convenience of digital transactions, both for consumers and businesses, and facilitate the integration of financial services in a single platform. This study also aims to analyze the use of QRIS in public services. Using a descriptive qualitative research method, research data was taken from the results of searches of reliable sources including official websites, academic literature, theses, and national scientific journals relevant to the research topic. Thus, this may indicate that the success of QRIS is influenced by effective socialization, public awareness of transaction security, and equitable access to technology. The implications of this research provide a useful literature map for policy development and further studies in the field of digital finance.

Fadli Agus Triansyah; Andi Cici Thania; Marito Ritonga; Nela Permata Sari Lubis; Sakina Balqis +4 more

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

This community service activity aims to enhance students’ competencies in business management, production, and operations through an industrial visit to PT. XYZ. The activity involved 65 students from the Entrepreneurship Study Program of Universitas Negeri Medan and was conducted in December 2025. The method used was experiential learning, allowing students to gain direct exposure to real industrial practices. The stages of the activity included preparation, implementation of the industrial visit, observation and data analysis, and evaluation and reflection. The results of the activity indicate significant improvements in five key areas: understanding of business management, production processes, operations management, development of soft skills, and increased entrepreneurial motivation and interest. Students were able to connect theoretical knowledge with real-world applications, thereby enhancing their analytical and practical abilities. In addition, the activity contributed to the development of communication skills, teamwork, critical thinking, and professional attitudes. Overall, this program demonstrates that industrial visits are an effective learning strategy in entrepreneurship education to produce competent, adaptive, and competitive graduates.

Zaki Akbar Karim; Rika Ratna Permata; Ranti Fauza Mayana

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research aims to analyze the urgency of implementing Statement of Use, Declaration of Use, and Specimen of Use instruments as a means of supervising trademark use obligations in Indonesia. Currently, Law Number 20 of 2016 concerning Trademarks and Geographical Indications (UU MIG) only requires a written statement of use without being accompanied by concrete evidence at the time of renewal applications. This creates a loophole for trademark registrations without the intent to use (non-use), which can hinder bona fide applicants.  This study employs a normative legal research method with a comparative law approach between the UU MIG and the Lanham Act (U.S. Trademark Act of 1946). The Lanham Act mandates proof of actual trademark use through a Statement of Use for intent-to-use applications, as well as a Declaration of Use for applications based on use-in-commerce, which must be submitted with a Specimen of Use as actual evidence of the trademark's use in trade.  The results indicate that the adoption of these instruments into the Indonesian legal system is urgent to strengthen the supervisory function of the Directorate General of Intellectual Property (DGIP). This implementation would enable the DGIP to conduct administrative (ex-officio) trademark cancellations for non-use, thereby purging the trademark database of passive marks without having to rely on third-party lawsuits. This legal reform is in line with the legal development theory to encourage business actors to actively utilize the economic functions of trademarks.

Rizqi Amalia Azizah; Emilda Kuspraningrum; Febri Noor Hediati

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The development of digital technology has brought significant changes to product marketing and advertising patterns, particularly through social media platforms such as Instagram, which enable the rapid and wide dissemination of information. On the one hand, digitalization provides opportunities for business actors to promote their products in a more creative and interactive way. On the other hand, it also creates the potential for advertisements that may mislead consumers. In practice, there are still business actors who promote products that do not correspond to their actual conditions. Such misinformation can cause losses and raise issues related to consumer rights and the responsibilities of business actors. This study also analyzes dispute resolution related to misleading advertisements on social media. The method used is doctrinal legal research with a statutory approach (statute approach) and a case approach. The results of the study indicate that there are still advertising business actors who neglect consumers’ rights to truthful information about product conditions, and who fail to fulfill their obligations of good faith, providing accurate and honest information, and complying with standards stipulated in laws and regulations. Therefore, it is necessary to strengthen supervision of the implementation of advertising ethics and enforce stricter law enforcement so that consumer rights can be protected and advertising practices on social media can be carried out responsibly.

Heriyanto Heriyanto

The development of financial technology (fintech lending) in Indonesia has significantly facilitated public access to financing; however, it has also generated various legal issues, particularly concerning the protection of creditors. This study aims to analyze the forms of legal protection available to creditors in loan agreements based on fintech lending from the perspectives of civil law and commercial law in Indonesia. The research employs a normative legal method, utilizing both statutory and conceptual approaches. The findings indicate that legal protection for creditors in fintech lending still faces numerous challenges, particularly regarding the validity of electronic agreements, the risk of default, and the weakness of guarantee mechanisms. Existing regulations, such as the Financial Services Authority Regulation (POJK) concerning information technology-based lending services, have not yet provided optimal legal certainty. Furthermore, the principles of prudence and transparency have not been fully implemented by fintech providers. Therefore, strengthening regulatory frameworks and harmonizing civil law and commercial law are essential to ensure more comprehensive legal protection for creditors. This study is expected to contribute to the development of business law in Indonesia, particularly in responding to the dynamics of the digital economy.

Dormauli Manurung; Herlina Hanum

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The development of the cosmetics industry has had both positive and negative impacts on consumers, particularly in Medan City. The high demand for cosmetics has driven irresponsible business actors to produce and distribute cosmetics without distribution permits from the National Agency of Drug and Food Control (BPOM). This study aims to analyze the role of BPOM in supervising illegal cosmetics, examine criminal sanction enforcement, and identify obstacles faced by PPNS investigators at BBPOM Medan. A qualitative empirical juridical approach with field research method was used, employing in-depth interviews, observation, and documentation. The primary informant is the Head of BBPOM Medan. Results show BPOM supervises through pre-market and post-market control, enforcement, and public education. Criminal sanctions under Article 435 of Law No. 17 of 2023 impose up to 12 years imprisonment or Rp5 billion fine. Key obstacles include limited investigator legal expertise, budget constraints, low public participation, fleeing suspects, and files returned by prosecutors. Strengthening investigator capacity, improving inter-agency coordination, and increasing public awareness are urgently needed.

Hidayatullah Ruslan; Eliyah Acantha Manapa Sampetoding; Yulita Sirinti Pongtambing

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

In the era of digital transformation, the utilization of information technology in business activities has become an important factor in improving operational efficiency and effectiveness. Dzikri Baby Shop, a business engaged in the sale of baby equipment, still faces challenges in managing sales transactions and inventory manually, which may lead to recording errors, process delays, and less optimal customer service. This study aims to design and develop a sales information system for Dzikri Baby Shop to support digital transformation in its business processes. The system development method used in this research is Rapid Application Development (RAD), as it enables software to be developed in a relatively short time through an iterative approach and active user involvement. The system developed includes product data management, sales transaction processing, inventory control, and report generation. The testing results using the Black Box Testing method show that all system features function in accordance with user requirements. Therefore, the implementation of this sales information system is expected to improve operational efficiency, accelerate transaction processes, minimize errors in data management, and enhance the quality of customer service.

Muhammad Nurohim

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Corporate crime is one of the important developments in modern criminal law that emerged as a response to the increasingly complex economic and business activities in society. The research method is normative legal research with a statutory and conceptual approach. This study uses primary, secondary, and tertiary legal sources. The research results show that the regulation of corporate crime in Law Number 1 of 2023 concerning the Criminal Code is regulated in Articles 45, 46, 47, 118, and 119 of Law Number 1 of 2023 concerning the Criminal Code. Implementation challenges corporate crimes in the 2023 Criminal Code include difficulties in proving corporate fault, disharmony with sectoral laws, the complexity of corporate structures, limitations of law enforcement officers, dominance of an individual approach, and the development of cross-border digital crimes. Therefore, it is recommended that the effectiveness of the 2023 Criminal Code not only rely on existing legal norms but also on institutional readiness, regulatory harmonization, and strengthening law enforcement capacity.

Ridho Syahputra Manurung

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Business digitalization has become an integral part of the modern economic development in Indonesia, providing significant convenience for business actors while presenting legal risks that require clear legal protection and certainty. This research uses normative legal methods with legislative and conceptual approaches, and utilizes primary, secondary, and tertiary legal sources. The results of the study show that legal protection for business actors in digital-based business agreements is regulated in various regulations, including Article 1320 and Article 1338 of the Civil Code, the Consumer Protection Law, the Law on the Prohibition of Monopoly Practices, the Law on Information and Electronic Transactions and their amendments, Government Regulations on the Implementation of Electronic Systems and Transactions, the Personal Data Protection Law, and the Trade Minister Regulation on Trade Through an electronic system. However, existing regulations still face challenges in the form of overlapping rules and have not fully answered new problems such as automated contracts, the use of artificial intelligence, and the dynamics of digital platforms. Therefore, adaptive regulatory reforms, strengthening the principle of fairness in digital contracts, increasing supervision of platform operators, and legal and digital literacy for business actors are needed. These efforts are expected to be able to protect business actors, especially MSMEs, from harmful standard clauses and ensure the timely and effective resolution of digital business disputes.

Ayu Kartini Parawansa; Aslam, Annisa Paramaswary

Jurnal Riset Rumpun Ilmu Tanaman 2026 Pusat riset dan Inovasi Nasional

This study aims to analyze the level of financial literacy and examine its influence on the household welfare of vegetable farmers. Agricultural households, particularly smallholder vegetable farmers, frequently experience economic vulnerability due to several structural challenges such as unstable agricultural income, seasonal production patterns, fluctuating market prices, limited access to formal financial services, and inadequate financial management skills. These conditions often make farm households more susceptible to economic shocks, including crop failure, input price increases, or sudden market price declines. In this context, financial literacy becomes an essential capability that enables farmers to manage their financial resources more effectively.This research employed a quantitative research design using a survey approach. The study involved 120 vegetable farmers selected as respondents from major vegetable-producing areas. Data were collected through structured questionnaires designed to measure farmers’ financial literacy levels and household welfare conditions. Financial literacy was assessed through indicators such as financial knowledge, financial behavior, and financial attitudes, while household welfare was evaluated based on indicators including consumption stability, education and health expenditures, savings capacity, and overall economic resilience. The collected data were analyzed using descriptive statistics to describe the characteristics and financial literacy levels of respondents, and multiple linear regression analysis to examine the relationship between financial literacy and household welfare.The results of this study highlight the importance of strengthening financial education programs targeted at agricultural communities. Improving financial literacy among vegetable farmers can contribute not only to better household financial management but also to broader rural economic development. Therefore, financial education initiatives should be integrated into agricultural extension programs, farmer group activities, and local government development strategies. Such initiatives may include training in household financial planning, simple bookkeeping for farm businesses, savings management, and responsible credit use. By enhancing farmers’ financial capabilities, these programs can help improve household welfare, strengthen rural economic resilience, and support the long-term sustainability of the agricultural sector.

Anti Wulan Agustini; Intan Maharani

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

Community service is a form of implementation of the Tri Dharma of Higher Education which aims to make a real contribution to society through the application of knowledge and skills possessed by students. The rapid development of the business world requires every company to be able to manage operational activities effectively and efficiently. In carrying out company activities, administration has an important role in regulating various activities related to data recording, document management, and archiving company information. This service activity was carried out at CV. Stara Maju Perkasa with the aim of assisting in the implementation of more orderly and systematic operational administration. The method used is a descriptive method with a participatory approach through observation, interviews, and assistance in operational administration activities. The results of the activity show that the implementation of operational administration can improve the neatness of data recording, document management, and archiving of company archives so as to facilitate the process of searching for information. In addition, this activity also improves employee work efficiency and minimizes errors in administrative management. Thus, the implementation of good operational administration is able to support the smooth running of the company's activities as a whole.

Fitri Rahmawati; Arif Susanto

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2026 Lembaga Pengembangan Kinerja Dosen

Students as pioneers of nation development, must be able to grow and create jobs through developing an entrepreneurial spirit in higher education. The aims of this research are (1) to develop a project-based entrepreneurship learning model and (2) to test the effectiveness of the project-based entrepreneurship learning model to foster students' entrepreneurial motivation in the Primary School Teacher Education Study Program (PGSD) Muhammadiyah University, Purworejo. The method used in the research is the Research & Development model DBR (Design Based Research). The research subjects were 36 students of the PGSD Study Program at Muhammadiyah University Purworejo studying Local Business entrepreneurship. Data were collected using observation, portfolio, questionnaire, interview and FGD methods. The data analysis techniques used in this research are qualitative analysis, percentages, and difference tests (t-test). The research results show that: 1) improvements to the Local Business entrepreneurship learning model are more directed at applicable practicum, and creating graduates who have an entrepreneurial spirit; 2) design and prototype development consists of three components, namely learning objectives, learning methods, and assessment; 3) validation tests and limited tests show that the learning objectives, material content and presentation are in accordance with the content, appearance and language; and 4) product testing using an experimental class determined based on student learning styles, the majority of students have an accommodating learning style, the results of the portfolio assessment show students have very good and good grades, the products produced by student work groups are in accordance with learning styles, and effectiveness tests show The application of project-based Local Business entrepreneurship learning in the PGSD Study Program at Muhammadiyah University, Purworejo, is able to foster students' entrepreneurial spirit very well.  

Ading Rahman Sukmara

Jurnal Manajemen Kewirausahaan dan Teknologi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research focuses on the strategic role of the people's market as a driver of the regional economy and a source of Regional Original Income (PAD), by taking a case study of the arrangement of the people's market by the Ciamis Regency MSME Office. Using a qualitative approach, data was collected through observation, interviews, and documentation studies. The results of the study show that the Regional Government of Ciamis Regency implements five main strategies in structuring the people's market, including optimizing development and revitalization with ease of access, market development based on potential and local characteristics, cooperation with investors, facilitation and guaranteeing the ease of capital lending through banking, and market promotion using digital technology. This strategy has a significant impact on the achievement of PAD. The achievement of PAD from the people's market sector of Ciamis Regency was recorded to exceed the target in the period of 2015 to 2017, reaching 113.4%, 128.0%, and 121.9%, respectively, although it decreased in 2018 to 87.2%. To optimize regional levy revenue, these findings conclude the need to improve and improve the regional levy management system to support the performance of the apparatus, the implementation of routine activities such as coordination between agencies and socialization to business actors, as well as increasing the discipline, dedication, and honesty of fiscal officials in carrying out their main duties and functions proportionately.