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This community service activity aims to improve the efficiency of inventory management at Zencha MSMEs through the design and implementation of a Standard Operating Procedure (SOP) and a spreadsheet-based inventory recording system. Prior to this program, Zencha MSMEs managed its inventory manually without written procedures, which often caused stock discrepancies, delays in restocking, and difficulties in monitoring raw material availability. The methods used in this activity included observation, interviews, SOP design, system socialization, and direct implementation assistance. The SOP was structured to regulate the process of receiving, recording, storing, and using raw materials, while the spreadsheet template functioned as a digital tool to record stock movements automatically. The results show that after the implementation, inventory management became more organized, transparent, and measurable. The business owner was able to monitor stock levels more accurately, determine restocking time more effectively, and reduce the risk of stock shortages. In addition, employees demonstrated better discipline in recording inventory according to established procedures. This program proves that the implementation of SOP and digital-based inventory recording can significantly improve operational efficiency and support the sustainability of micro and small enterprises.

This study discusses the phenomenon of digital entrepreneurship in the era of global climate awareness, focusing on the integration of artificial intelligence (AI) ethics, sustainable technology, and green innovation. The main issues raised are the fragmentation of analysis between digital business ethics, green economic opportunities, and technological challenges such as greenwashing, high AI energy consumption, and the digital divide. The purpose of this study is to formulate an interdisciplinary framework that combines ethical, technological, and sustainability dimensions to strengthen the role of digital entrepreneurs in achieving low-carbon development. The methods used include critical literature analysis, bibliometrics of 200 publications (2018-2025) using VOSviewer, and fuzzy logic-based simulations using the UNESCO AI ethics framework (2021) and the sustainable business model of Bocken et al. (2014). The results show four main research clusters: AI for Sustainable Innovation, Ethical Digital Business, Blockchain for Green Supply Chain, and Circular Digital Economy. The application of AI ethics increases the efficiency of green business decisions by up to 20%, consumer trust by 17%, and MSME participation by 14%. The synthesis of findings confirms that AI ethics acts as a conceptual mediator that strengthens the link between technological innovation and sustainability. In conclusion, ethical digital entrepreneurship has great potential as a driving force for Indonesia's green economy, but it requires digital ethics audit policies and the adoption of low-carbon technologies to address ethical and environmental risks in the AI era.

The revision of the State-Owned Enterprises (SOE) Law fundamentally changes the concept of SOE losses by emphasizing that losses incurred in SOE operations constitute corporate losses, not state financial losses. This change has a direct impact on the construction of directors' accountability, which has often been associated with corruption when companies experience losses. This study aims to analyze the provisions of SOE directors' responsibilities based on Good Corporate Governance (GCG) principles within the new regulatory framework, as well as to examine the application of sanctions against directors who violate these principles and cause corporate losses. The study uses normative legal methods with statutory, conceptual, and case-based approaches. The analysis was conducted by examining the provisions of the Limited Liability Company Law, the revised SOE Law, related implementing regulations, and several important decisions, such as those concerning Jiwasraya, Asabri, Garuda Indonesia, and Pertamina-TPPI. The results show that the principles of GCG, fiduciary duty, and the Business Judgment Rule are the primary instruments in assessing directors' actions. Civil and administrative sanctions are the first line of defense for assessing directors' accountability, while criminal sanctions can only be imposed if there is an element of abuse of authority, conflict of interest, or other fraudulent acts. This research emphasizes the need for a clear distinction between business risks and unlawful acts to prevent directors from being criminalized for business decisions made in good faith and in accordance with good corporate governance principles. These findings are expected to serve as a reference in formulating state-owned enterprise policies and promoting more proportionate law enforcement against directors.

The integration of cloud computing and data security systems is vital for the operational success and competitiveness of fintech startups. Cloud computing enables these startups to scale quickly, manage resources efficiently, and reduce infrastructure costs, making it an indispensable tool for businesses in the rapidly evolving fintech sector. However, with the benefits come significant challenges, particularly in data protection and cybersecurity. As fintech services handle sensitive financial data, ensuring robust security measures such as encryption, access controls, and continuous monitoring is crucial to maintaining user trust. Furthermore, regulatory compliance, both local and global, adds complexity to the data protection strategies of fintech companies. This research explores the key factors that drive cloud adoption in fintech, the security challenges associated with cloud environments, and the strategies implemented by startups to address these challenges. Interviews with IT managers from Indonesian fintech startups reveal that while cloud computing offers scalability and cost-effectiveness, issues like compliance with local regulations and the protection of sensitive data remain major concerns. The research suggests that fintech startups should invest in both cloud infrastructure and advanced cybersecurity measures to protect their operations and customer data. Additionally, creating a comprehensive roadmap for regulatory compliance and fostering partnerships with cybersecurity firms will help mitigate risks and ensure long-term success. The findings highlight the importance of integrating cloud computing with effective security strategies to navigate the complex regulatory and security landscape of the fintech industry.

The phenomenonoccurring in various universities shows an increase in cases of academic fraud, such as cheating, plagiarism, research data manipulation, and misuse of technology in the learning process. This behavior not only undermines academic integrity, but also has the potential tocreate a mindset of cheating that carries over into the workplace. Integrityis a fundamental value that forms the moral foundation of every aspect oflife, both in education and in the workplace. In the context of higher education, students are expected not only to excel academically,but also to possess honesty, responsibility, and strong professional ethics.Accountants are future professionals who will be directly involved inthe management and financial reporting of organizations. This profession demandsa very high level of honesty and integrity, because the accuracy andreliability of financial reports form the basis for business and public decision-making. However, in practice, there are many cases of accounting fraud, such as budget mark-ups, financial statement manipulation, creative accounting, and data misstatement, which occur due to weak values of integrity and moral responsibilityamong individuals. If dishonest behavior has already been established during college—for example, in the form of cheating, manipulating assignment data, or falsifying lab reports—then the risk of bringing similar habits into the workplace will be even higher. Integrity is a core competency (core comp) that determines a person's quality as an organizational asset

Research on business negotiation is becoming increasingly relevant amid the dynamics of globalization, digitalization, and intense competition that require organizations to have adaptive communication and collaboration strategies. Negotiation no longer serves only as a means of reaching agreement, but also as a strategic mechanism for creating added value, building long-term relationships, and mitigating business risks. This study aims to systematically examine the definitions, principles, functions, and objectives of negotiation based on international and national academic literature from 2015 to 2025. The research approach uses a Systematic Literature Review (SLR) to identify conceptual patterns, research trends, and developments in negotiation theory. The results of the study show that modern negotiation emphasizes the creation of shared value through an integrative approach, strengthening communication, and utilizing digital technology in the decision-making process. In addition, differences in orientation were found between Western negotiation, which is more transactional, and the Indonesian context, which emphasizes relationship harmony and sustainable collaboration. This study provides a theoretical contribution in the form of a comprehensive mapping of the development of the concept of negotiation, as well as practical contributions for business actors in designing effective, adaptive negotiation strategies that are relevant to contemporary business needs.

This study aims to analysis the impact of the presence of coal transport parking areas on the Income of the Informal Sector, identify the most dominant factors influencing Income, and examine the socio-economic impact experienced by informal sector business actors in Muara Tembesi District. This study uses a quantitative approach with Multiple Linear Regression analysis and Classical Assumption Tests to test the hypotheses. Data were obtained through surveys of informal sector business owners around the parking areas. The dependent variable is Income, while the independent variables include Age, Education, Working Hours, Initial Capital, and Distance. Comparative descriptive analysis is used to validate socio-economic changes. Data analysis shows that working hours, initial capital, and distance have a positive and significant impact on the income of informal sector business actors, whereas age and education do not significantly affect the income of informal sector business actors. Descriptively, there has been massive welfare migration, indicated by the decrease in the proportion of low-income respondents from 60 percent to only 2 percent after the intervention. The presence of parking pockets has been proven to provide a positive and transformative economic impact for the informal sector. This impact is driven by increased production inputs (Capital and Working Hours). On the other hand, logistics activities generate negative external impacts in the form of dust pollution and security risks, which require strict regulation by the Local Government.

Islamic boarding schools (pesantren) have great potential as centers for community-based economic empowerment, but the entrepreneurial mindset of students is often not optimally developed. This community service program aims to improve the entrepreneurial mindset of students at Al-Inayah Islamic Boarding School through experience-based training and intensive mentoring. The methods used include a participatory approach, interactive training, practical training on organic fertilizer production, strengthening Islamic entrepreneurial values, and mentoring in developing business ideas. This activity was attended by 30 students and evaluated using pre- and post-training instruments. The results showed a 36% increase in entrepreneurial mindset scores, accompanied by significant developments in creativity, risk-taking, and the ability to recognize market opportunities. The program also produced three initial business groups: organic fertilizer processing, agricultural product marketing, and agricultural equipment rental services, which serve as initial steps towards the economic independence of the Islamic boarding school. These findings confirm that experience-based training and ongoing mentoring are effective in shaping the entrepreneurial mindset of students and encouraging the optimization of the Islamic boarding school's productive assets as an effort to strengthen the economy based on Islamic values ​​and sustainability.

The rapid growth of Indonesia’s digital economy has created opportunities while simultaneously increasing the risk of monopolistic practices and unfair business competition. To address these issues, the Business Competition Supervisory Commission (KPPU) introduced behavioral remedies as an alternative dispute settlement mechanism. This study aims to analyze the effectiveness of behavioral remedies in cases of market control and abuse of dominant position. The research employs a doctrinal legal method. Effectiveness is assessed through two main indicators, namely the restoration of market conditions and the prevention of repeated violations. The findings show that this mechanism is generally effective in restoring competition and preventing recurrence, as demonstrated in several KPPU cases, including Case No. 04/KPPU-I/2024. However, its effectiveness remains conditional, as the mechanism is reactive, does not impose fines, and is monitored only for a relatively short period. Moreover, although KPPU Regulation No. 2 of 2023 regulates this mechanism, it does not provide sufficient legal explanation regarding the classification of articles that are permitted. Therefore, stronger monitoring and more detailed legal clarification are required to ensure the sustainable effectiveness of this mechanism in maintaining fair competition.

The digital transformation of public administration in recent decades has reshaped government service delivery, particularly through the adoption of technology as a tool to enhance transparency, efficiency, and accountability. The implementation of the Online Single Submission–Risk Based Approach (OSS-RBA) represents Indonesia’s strategic effort to create an integrated licensing framework aligned with the principles of good governance. This study aims to analyze the forms of administrative responsibility in digital-based licensing services under OSS-RBA and examine the accountability mechanisms applicable when system failures affect legal certainty for business actors. The research employs a normative juridical method using statutory, conceptual, and case approaches through the examination of regulations, doctrines, and administrative court decisions. The findings indicate that digitalization does not alter the core of governmental responsibility, as every decision generated by the system is legally attributed to the competent administrative authority. The implementation of OSS-RBA still faces obstacles such as system errors, data inconsistencies between institutions, and delays in technical verification, all of which directly affect legal certainty and the quality of public services. Furthermore, internal and external oversight mechanisms are not yet fully effective in preventing maladministration, including unreasonable delays and inaccuracies in automated decision-making. The study also shows that business actors require more responsive administrative remedies to prevent technological risks from shifting entirely onto them. Therefore, this research concludes that the effectiveness of OSS-RBA depends on strengthening institutional capacity, harmonizing regulations, and ensuring the consistent application of good governance principles throughout all stages of digital licensing administration.  

In the fast-moving fashion retail industry, supply chain efficiency is a key factor in operational success. Heybeb Factory Outlet, as one of the retail business actors, faces challenges in managing the flow of goods from upstream to downstream, particularly in balancing demand between offline (physical stores) and online (e-commerce/marketplace) channels. This proposal aims to design and analyze the logistics workflow starting from goods ordering (restocking) from the central warehouse, the goods receiving process, rigorous Quality Control (QC) procedures, storage in a dedicated transit warehouse, and the stock distribution mechanism (stock split) for the two sales channels. The main issues identified include the risk of overselling in one channel while stock accumulation occurs in another, as well as the potential for defective items to pass through due to an unstructured QC process. This study employs a descriptive qualitative approach by mapping out an ideal Standard Operating Procedure (SOP). The expected outcome is the development of an integrated inventory management system capable of minimizing return rates caused by defective items and maximizing inventory turnover through accurate stock allocation between online and offline divisions.

Legal protection for consumers is a crucial element in the legal relationship between business actors and the public, particularly in high-risk service sectors such as gas stove repair services. In practice, many consumers still experience losses due to negligence by service providers, whether caused by inadequate technical handling or insufficient information regarding the condition of the stove after repairs. This study aims to identify and analyze the forms of legal protection available to consumers who suffer losses as a result of such negligence, as well as to determine the types of legal liability that may be imposed on gas stove repair service providers. Using a normative legal research method, this study applies both legislative and conceptual approaches. The legislative approach examines relevant laws and regulations concerning consumer protection, while the conceptual approach analyzes legal principles and expert doctrines related to liability. The findings indicate that consumer protection is provided in two forms: preventive protection, which ensures product and service safety in accordance with Indonesian National Standards (SNI), and repressive protection, which is implemented through enforcement mechanisms such as claims for compensation or dispute resolution through the Consumer Dispute Settlement Agency (BPSK) or the courts. Business actors who commit negligence in providing repair services can be held legally responsible based on the principles of negligence or strict liability. To strengthen consumer protection, the study recommends the establishment of derivative regulations concerning technician certification, standardized repair service procedures, and integrated supervision of safety compliance within the gas stove repair service industry.

Investments in information technology (IT) often fail to deliver the expected added value due to excessive dependence on external suppliers, inflexible technological systems, or infrastructures that are highly vulnerable to various operational and security risks. This article analyzes organizational strategies to ensure the realization of added value from IT investments through the integration of strategic alignment and comprehensive risk management practices. By implementing strategic alignment, organizations are able to synchronize IT initiatives with core business objectives, organizational processes, and long-term strategic goals. At the same time, effective risk management plays a crucial role in reducing detrimental dependencies, including risks related to data breaches, system failures, cyber threats, and operational disruptions. This approach is supported by an extensive review of literature from credible and relevant academic sources, which demonstrates that systematic risk mitigation can significantly enhance organizational resilience, reliability, and overall value creation from IT investments. As a result, organizations are better positioned to optimize performance, improve decision-making capabilities, and ultimately achieve a sustainable competitive advantage in an increasingly digital business environment.

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia often face challenges in protecting their Intellectual Property Rights (IPR), particularly due to limited understanding of trademark, copyright, and product design registration. This lack of legal awareness reduces competitiveness and increases the risk of ownership disputes. This Community Service Program aimed to enhance the legal knowledge and awareness of MSMEs regarding IPR through an interactive counseling activity in Bacang Subdistrict, Pangkal Pinang City. The method included material presentation, interactive discussions, IPR registration simulations, and evaluation using pre-test and post-test. The activity was attended by 25 participants from various business sectors. The results showed a significant improvement in participants’ understanding, as evidenced by the average pre-test score of 43.08 increasing to 77.08 in the post-test, representing a 79% improvement. Beyond knowledge enhancement, participants also demonstrated a shift in mindset, with the majority expressing a commitment to initiate IPR registration steps. These findings confirm that practice-based counseling combined with interactive discussions is effective in increasing MSME legal awareness and supporting the protection of intellectual assets through IPR mechanisms

This study aims to analyze the SWOT of the application of the Quick Response Indonesian Standard (QRIS) in deepening the understanding of financial management in micro business actors in the food sector in Tropodo, Sidoarjo. The method used is qualitative descriptive with case studies, through in-depth interviews with five business actors who have adopted QRIS. The data was analyzed using source triangulation to ensure the validity of the findings. The results of the study show that QRIS provides strength in the form of ease of transactions, automatic recording, cash flow transparency, and increased consumer competitiveness. Weaknesses that arise include delays in disbursement of funds, deduction fees, mixing business funds with personal funds, and lack of understanding of advanced features. From the external side, opportunities are reflected in the trend of cashless society, digital financial literacy, integration with supporting applications, and the expansion of the cashless payment ecosystem. Meanwhile, threats include network disruptions, security risks, reliance on service providers, and potential data leaks. Overall, QRIS not only acts as a means of payment, but also as a strategic instrument for MSME financial governance. Therefore, it is important to increase financial literacy and infrastructure support so that the benefits of QRIS can be optimized.

This study analyzes the simultaneous and partial effects of Price (X1), Corporate Image (X2), and Service Quality (X3) on Customer Satisfaction (Y) in cargo shipping services at PT. Serasi Shipping Indonesia, Semarang Branch. The increasingly competitive maritime logistics sector demands a deep understanding of the determinants of business-to-business (B2B) customer satisfaction. Employing an explanatory quantitative design with a saturated population and sample of 100 corporate customers, data were processed using multiple linear regression analysis (SPSS v.22). The t-test results indicate that Price (t=3.813), Corporate Image (t=4.428), and Service Quality (t=2.398) individually have a positive and significant influence on Customer Satisfaction. Simultaneously (F-test, F=37.812), all three variables significantly influence satisfaction, explaining 52.7% of the satisfaction variance. The crucial finding highlights Corporate Image as the most dominant predictor of satisfaction (\beta=0.392). This suggests that in the high-value cargo sector, the company’s reputation and assurance function as primary risk determinants for B2B customers, surpassing the importance of price and purely functional quality. These results offer clear managerial implications for logistics firms in prioritizing the reinforcement of intangible assets to maintain a long-term competitive advantage.

This study examines in depth the concepts of maysir, gharar, and riba as three practices that are prohibited in sharia economics because they are considered to cause injustice and imbalance in economic activities. Through an analysis of the postulates of the Qur'an and Hadith, this study confirms that the prohibition of maysir is based on the element of excessive speculation that harms one of the parties, gharar is rejected because it contains ambiguity in the object and contract, while riba is prohibited because it creates an unequal addition in financial transactions. In addition, the study highlights how other religions and various modern economic systems have paid attention to the principles that are in line with the prohibition of these three concepts, especially related to business ethics, social justice, and economic risk mitigation. A cross-faith perspective shows that universal values such as honesty, transparency, and balance are essential foundations for building a sustainable economic order. By combining normative perspectives and cross-tradition comparisons, this study seeks to provide a comprehensive understanding of the dangers of maysir, gharar, and usury, as well as the implications of the implementation of their prohibition in modern economic life. The results of the study are expected to be a reference in formulating economic practices that are fair, stable, and able to be widely applied in various communities.

APIs (Application Programming Interfaces) have become a key component in the development of modern digital products and the transformation of cloud-based services. Its ability to provide structured access to data and enable cross-platform integration makes APIs at the core of the enterprise's digital architecture. However, the high level of API openness poses increasingly complex security challenges, including potential data exploitation, injection attacks, credential misuse, and exploitation of business logic loopholes. This article examines the strategic role of APIs in the digital ecosystem, analyzes the operational risks that arise from API exposure, and evaluates the effectiveness of basic defense mechanisms such as API Gateways and Web Application Firewalls (WAFs). The findings of the study show that while both solutions play an important role in controlling access, filtering, and mitigating attacks at the surface layer, they have not been able to provide comprehensive protection against modern API threats that are dynamic, distributed, and often exploit weaknesses at the application and business logic levels. Therefore, a more holistic, layered, and sustainable API security approach is needed, including anomalous behavior detection, API abuse protection, and real-time monitoring to maintain the integrity and reliability of digital services.  

This study aims to investigate in detail the tax planning and implementation strategies applied by PT Unilever Indonesia Tbk in fulfilling its Corporate Income Tax (CIT) obligations. While taxes serve as a major source of government revenue, they also represent a financial burden for businesses that can impact net profits. Therefore, the implementation of a carefully designed tax planning approach is crucial to effectively manage tax liabilities while remaining compliant with existing legal regulations. The research employs a descriptive-analytical method, supported by a review of relevant literature and the use of secondary data obtained from taxation-related documentation. The study seeks to identify the tax planning protocols adopted by the company and assess their influence on the effectiveness of the firm’s tax-related financial expenditures. The findings reveal that PT Unilever Indonesia Tbk has successfully implemented tax planning strategies through the strategic utilization of deductible expenses as outlined in Article 6(1) of the Indonesian Income Tax Law, which includes expenditures for employee training, research and development activities, and corporate social responsibility (CSR) initiatives. This approach allows the company to legally reduce its tax obligations while enhancing its financial efficiency. The insights gained from this research are expected to serve as a framework for other organizations in developing tax planning policies that are not only effective and efficient but also sustainable in the long term.

Business entities often face bankruptcy risks due to various factors, including accounting errors, limited experience, or small-cap transactions. The COVID-19 pandemic exacerbated financial conditions for many companies, such as PT Garuda Indonesia (Persero) Tbk., which experienced a significant revenue decline. Additionally, individuals may face bankruptcy due to reasons like job termination or business failures. The primary cause of bankruptcy lies in the imbalance between debt and income, often worsened by poor financial planning. Government regulations can help mitigate bankruptcy risks, such as through health insurance and credit restrictions. The bankruptcy process aims to provide fair resolutions between debtors and creditors while safeguarding public interests. Bankruptcy can also offer debtors the opportunity to restructure their debt, maintain economic stability, and prevent social loss. In practice, bankruptcy involves the management of the debtor's assets by a trustee and the proportional distribution of proceeds to creditors. The application of freedom of contract and legal certainty principles in debtor-creditor relationships is crucial to ensuring a transparent, efficient, and equitable process.