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Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the economy and community independence. However, the great potential of home-based businesses is often hindered by administrative issues related to business legality. This research focuses on UMKM Krecek Kulit Sapi Ashif in Jatirejo Village, which has been operating since 2018 but lacks a Business Identification Number (NIB), Household Industry Food (PIRT) permit, and halal certification due to perceived complex procedures. The main objective of this activity is to strengthen business management through product standardization and obtaining legal certifications to enhance the competitiveness of this MSME. The research method used a descriptive qualitative approach with a community service method based on mentoring, including observation, in-depth interviews, and hands-on practice in managing documents through the Online Single Submission system. The results show that through phased mentoring, UMKM Krecek Kulit Sapi Ashif successfully obtained an NIB and increased the owner’s awareness of PIRT food safety standards and halal certification procedures. The impact of this activity includes meeting administrative legality and improving knowledge, confidence, and professionalism in business management. Intensive mentoring proved crucial in transforming informal businesses into formal, legally protected entities.

The growth of the culinary industry requires small-scale food businesses to implement effective and efficient operational management. This study analyzes the optimization of operational management at Teen Canteen by examining the use of digital systems, staff performance, the implementation of Standard Operating Procedures (SOP), and operational constraints. A descriptive qualitative approach was employed, with data collected through semi-structured interviews and direct observation. The informant was purposively selected, namely the Head Bar, who is directly involved in daily operational activities. Data analysis was conducted using the Miles and Huberman model. The findings indicate that Teen Canteen’s operational management has not been optimally implemented due to the discontinuation of digital cashier systems, reliance on manual transaction and inventory records, and inconsistent SOP implementation. Although staff performance is generally adequate, issues related to discipline and service responsiveness remain. This study recommends reintroducing digital cashier systems and establishing written SOPs to improve operational effectiveness.

The rapid development of digital technology has led to an increased adoption of digital payment methods in online transaction-based businesses. However, in practice, failures and limitations in the implementation of digital payment systems still occur, potentially disrupting transaction processes and reducing customer convenience. Payment related obstacles may result in transaction cancellations and increase the risk of customer churn. This study aims to analyze the impact of failures and limitations in digital payment methods on customer churn using a classification-based approach. The data used in this research are secondary e-commerce customer data obtained from the Kaggle platform, including transaction information, payment methods, customer behavior, and historical transaction records. The research methodology consists of data preprocessing, time-based feature engineering, and classification modeling using logistic regression, decision tree, and random forest algorithms. Model performance is evaluated using accuracy, precision, recall, F1-score, and confusion matrix metrics. The results indicate that the decision tree model demonstrates superior capability in identifying churn customers compared to the other models, although it does not always achieve the highest accuracy. In addition to digital payment methods, other factors such as purchase value, transaction frequency, purchase timing patterns, and product return rates also influence customer churn. The findings highlight the importance of optimizing digital payment systems as part of customer experience enhancement strategies and customer retention efforts in online transaction–based businesses.

The role of accounting in supporting the smooth execution of management tasks is very prominent, particularly in the planning and control functions. Accounting is able to provide financial information that is presented in the form of financial statements. Financial statements are considered fairly presented when they are prepared in accordance with the provisions of PSAK; the characteristics of such financial statements must be understandable, relevant, reliable, and comparable. In the preparation of financial statements, there are rules for recording transactions, which are known as the double-entry bookkeeping system. This system is commonly and widely used in the preparation of financial statements. However, financial statements in restaurant businesses in the city of Surabaya are prepared using a single-entry bookkeeping system. Theoretically, when financial statements are prepared using a single-entry system and the existing records do not show a complete summary of transactions, many specific difficulties will be encountered in preparing accurate financial statements. In addition, there is no direct way to determine whether the balances are correct, thus posing the risk of bias, inaccuracy, and misinterpretation, resulting in financial statements that do not comply with financial accounting standards. This condition motivated the author to conduct research on restaurant businesses in the city of Surabaya. In this study, the researcher restated the financial statements of restaurant businesses in Surabaya for the years 2023, 2024, and 2025 using the double-entry system, and presented them in accordance with the provisions of PSAK No. 1 concerning the Presentation of Financial Statements. 

The rapid growth of e-commerce has intensified competition among digital businesses, making pricing and discount strategies critical in influencing consumer purchase decisions. This study aims to examine the effect of original product price and price after discount on consumer purchase decisions on e-commerce platforms. A quantitative causal research design was employed using secondary data derived from publicly available e-commerce transaction records. Data analysis was conducted through descriptive statistics, correlation analysis, and multiple linear regression to assess the partial and simultaneous effects of pricing variables on purchase decisions, which were measured using a price-based purchase decision index. The findings indicate that both original price and discounted price have a significant negative effect on consumer purchase decisions. This suggests that lower displayed and final prices increase consumers’ likelihood of making a purchase. Furthermore, the discounted price was found to exert a more dominant influence than the original price, highlighting the importance of perceived value in online purchasing behavior. This study contributes to the digital marketing literature by providing empirical evidence on pricing effects in e-commerce and offers practical insights for e-commerce platforms in designing effective and data-driven pricing and discount strategies.

The retail grocery business is an important part of the traditional market economy. However, most micro-businesses still face limitations in financial management and inventory control. This community service activity aims to improve the capacity of retail grocery businesses in Bolu Market, Tallunglipu District, through assistance with simple financial record-keeping and inventory management based on sales data. The implementation methods included observation, socialization, training, and direct assistance to business partners. The results of the activity showed an increase in the partners' understanding of the importance of financial recording and inventory, as well as their initial ability to implement daily business recording. This activity contributed to improving business efficiency and supporting the sustainability of micro businesses in traditional markets. Furthermore, business partners have demonstrated improvements in more structured inventory management, resulting in reduced waste and stock discrepancies. This initiative is expected to have a long-term impact on developing the capacity of micro-entrepreneurs in traditional markets.

Bulay Village has an entrepreneurial spirit, with the idea of creating, developing, and managing new businesses and exploiting its papaya production potential. This innovation involves processing papaya chips (kreeyaa), which is expected to increase income. The goal of the PKM is to improve the community's economy by providing training and guidance on processing papaya into marketable products, motivating the community to generate creative ideas using existing resources, and establishing papaya chips businesses. The method used is partisipatory Action Research, an approach based on the assets, strengths, and potential of the community. Entrepreneurship mentoring seminars and training on making papaya chips (kreeyaa) in Bulay Village are expected to create jobs, develop community skills, and increase income by leveraging potential assets.

Financial Literacy is a crucial aspect in supporting the success of a business for young entrepreneurs, especially in preparing financial reports. Financial literacy encompasses knowledge of money management, investment, and financial planning, while self-management encompasses skills such as time discipline, emotional control, and decision-making. "Improving Financial Literacy and Self-Management for Young Entrepreneurs of Polytechnic Students" has successfully achieved its primary objective with significant achievements. The general objective was achieved through a 25-30% increase in financial literacy and self-management scores, enabling students to manage their businesses more effectively and sustainably. Specific objectives were also met: workshops provided basic knowledge, mentoring trained practical skills, and the application of the concept of forming an aware community. Positive impacts were seen in reducing business risks and contributing to the polytechnic's entrepreneurial ecosystem. Positive impacts resulting from this program include reducing business risks and contributing to the development of the entrepreneurial ecosystem at the Polytechnic. This program is expected to become a model that can be applied in other educational institutions to support the development of young entrepreneurs in 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.

This study aims to analyze the impact of the increase in Value Added Tax (VAT) and inflation on the sales revenue of PT Astra International Tbk during the 2022–2024 period. The research employs a quantitative approach using multiple regression analysis to examine the relationship between VAT, inflation, and sales revenue. Secondary data were obtained from the company’s financial statements, inflation data from Statistics Indonesia (BPS), and VAT rate information from the Directorate General of Taxes (DJP). The data were analyzed to identify how VAT and inflation influence the company’s revenue. The results indicate that both VAT and inflation have a significant effect on sales revenue, both simultaneously and partially. The coefficient of determination (R²) of 0.899 shows that 89.9% of the variation in sales revenue is explained by the changes in VAT and inflation rates. These findings suggest that VAT and inflation are important economic factors that should be considered by businesses, especially in the automotive industry, when planning strategies for revenue generation. Furthermore, the study emphasizes the critical need for companies to adapt to changing fiscal policies and macroeconomic conditions to maintain profitability and competitive advantage in a fluctuating economic environment.

This community service activity aims to improve the ability of farmers in East Singkawang Regency to prepare simple and structured financial reports. Prior to the activity, most farmers had not maintained regular financial records, thus experiencing difficulties in identifying production costs, revenue, and profitability. The implementation method included socialization of farm financial management, training in preparing simple financial reports, and intensive mentoring. This activity involved 20 farmers as community service partners. Evaluation was conducted through comparing conditions before and after the activity using pre- and post-test instruments and observing financial record keeping results. The results showed a 45% increase in farmers' understanding of financial reporting concepts, as well as a 50% increase in their ability to prepare simple profit and loss and cash flow statements. Furthermore, 83% of participants were able to record business transactions independently and sustainably after the mentoring activity. The implementation of simple financial reports also helped farmers identify production cost structures and determine business plans for the next planting season. This community service activity contributed to strengthening the application of financial management in farming businesses and supported increased transparency, efficiency, and economic sustainability for farmers in East Singkawang Regency.

This study aims to analyze the influence of accountability and transparency principles on financial management in feed retail micro, small, and medium enterprises (MSMEs) in West Lampung Regency. Accountability and transparency are considered essential aspects of good governance implementation, which play a crucial role in building trust and improving the financial effectiveness of small enterprises. The research applies a quantitative approach through a survey distributed to customers and farmers using a Likert-scale questionnaire. Data were analyzed using multiple linear regression to examine the effect of accountability and transparency on financial management perception.. The results indicate that both variables have a positive and significant influence on customers’ and farmers’ perceptions. The implementation of accountability and transparency strengthens public trust and enhances the professionalism of financial management practices in MSMEs, particularly in feed retail businesses.

This study aims to analyze the direct, indirect, and subsequent impacts of Car Free Day (CFD) activities in Labuhan Badas Sub-district, Sumbawa Regency. The approach used is Multiplier Effect Analysis, which utilizes multiple effects based on real conditions in the field. In addition, this study also evaluates the perceptions of the community, labor, and businesses towards CFD activities with Descriptive Statistical Analysis, specifically through the Chi-Square Test. The data used is primary data, obtained through direct interviews with relevant respondents. With primary data collection and qualitative analysis, multiplier effect calculations can be performed. The results of the Multiplier Effect analysis show that the Keynesian Income Multiplier is 2.43, which means that every additional public expenditure of one rupiah can increase income by around 2.43 rupiah. In addition, the Income Multiplier Ratio of 1.06 indicates that every investment of one rupiah in CFD-related business units will result in an increase in income of 1.06 rupiah, including both direct and indirect impacts. Based on these results, the Multiplier Effect Analysis of CFD in Sumbawa Regency succeeded in achieving the research objectives, namely knowing the impact of Car Free Day activities on the local economy.

This article explores inconsistencies in employee performance within small, project-oriented service sectors, where quality depends on daily tasks, punctuality, and adherence to procedures. Since skill development relies largely on informal workplace learning, differences in worker competencies often lead to rework, customer complaints, and safety issues. The study investigates how skills and competencies affect employee performance, illustrating how individual abilities translate into observable performance through the ability–motivation–opportunity (AMO) framework and experience-based learning. A qualitative case study at Rajasa Teknik included interviews and observations to examine project coordination, quality standards, and supervision practices. Results indicate that competencies and skills primarily influence ability, but sustained motivation- driven by realistic goals and fair feedback- along with ample opportunities such as smooth material flow, clear roles, and on-site decision support, enhance performance. The findings underline the importance of a cohesive work system (task division, quality control, communication), a consistent safety culture (K3), and straightforward, repetitive HR practices that facilitate tacit knowledge transfer into routines. Improvements suggested involve mapping core competencies, brief mentoring sessions, quality-focused standards, and evaluation systems to minimise service variation and promote sustainable performance in similar businesses. Overall, this research broadens the understanding of performance management in small enterprises and offers practical guidance for interventions.

A company budget is a structured and logical plan. In business management, a budget serves as a planning, control, and decision-making tool, enabling the company to achieve effective and efficient goals. Furthermore, a company budget aims to regulate cash flow, preventing waste. This article discusses the budgeting process in the culinary business "Seblak" and the importance of proper budgeting for culinary businesses. Budgeting enables companies to effectively manage their businesses and achieve their financial goals. Seblak is a traditional Indonesian dish originating from West Java, particularly the Bandung area. Initially, seblak was a simple dish made from raw crackers, boiled until soft, mixed with spices, and topped with various toppings such as sausage, chicken, and frozen food. Seblak is derived from the word "segak" and "nyegak," two Sundanese words meaning "pungent" or "invigorating." The name is quite synonymous with seblak, which is characterized by its spicy flavor and the use of galangal (galangal) for its strong aroma.

Butgeting is an important instrument in managing retail businesses such as Toko Harapan Teknik Boyolali, as it functions as a tool for planning, control, and evaluation of company performance. Budget effectiveness is influenced by both internal and external factors of the organization. This study aims to analyze the effect of company performance and environmental uncertainty on budget effectiveness at Toko Harapan Teknik Boyolali. This research employs a qualitative approach using a library research method by reviewing and synthesizing information from various sources, including books, scientific journals, and previous studies. The results indicate that company performance has a positive effect on budget effectiveness, as good performance supports more realistic and accurate budget preparation. In addition, environmental uncertainty, such as changes in market conditions, business competition, demand fluctuations, and economic dynamics, can hinder budget effectiviness. Simultaneously company performance and environmental uncertainty influence the success of budgeting. Therefore, companies need to improve performance and implement flexible and adaptive budgeting systems to address environmental uncertainty.

This research focuses on the use of social media among Gen Z students at the Faculty of Economics, Universitas Nasional Pasim, specifically in their first semester, with the primary obejctive of identifying the impact of social media usage on entrepreneurial interest Gen Z. Utilizing a quantitative method with a population of 94 individuals and a sample derived using a 5% margin, data were collected through questionnaires. The analytical results through validityand reliability tests confirmed that all data were both valid and reliable, while the simple regression analysis indicated that the regression model is feasible and relevant. This is evidenced by an R-Square value os 0.575, showing that 57,5% of the variation in entrepreneurial interest is influenced by social media usage, while the remaining 42.5% is affected by external factors. Furthermore, the F-count of 19.580 exceeds the F-table of 3.10, proving that social media usage significantly impacts entrepreneurial interest for instance, platforms like TikTok serve not only as entertainment but also as vital tools for information, business learning, and promotion. Such platforms encourage students to develop the courage to build businesses and foster independence, creativity, risk taking and readiness to create jobs and face future economic challenges. Ultimately, utilizing social media in a positive and productive manner serves as an effective strategy for cultivating the entrepreneurial spirit an dinterest among Gen Z.  

The advancement of information technology has rapidly transformed trading patterns in Indonesia, shifting from conventional transactions to online transactions through marketplace platforms. On one hand, this transformation provides convenience and efficiency for both businesses and consumers. On the other hand, it has also given rise to various legal issues, particularly regarding consumer protection. This article aims to examine how legal protection for consumers is implemented in electronic sales agreements on marketplaces, while also identifying the obstacles encountered during its implementation. The study employs a normative juridical approach, using conceptual analysis and legislative review, supplemented by empirical data obtained from interviews. As described, legal protection for consumers in electronic transactions in Indonesia remains suboptimal. Specifically, these challenges include biased law enforcement, low levels of consumer literacy, and ineffective dispute resolution mechanisms. In practice, marketplaces have incorporated consumer protection features such as escrow systems, refund mechanisms, and complaint centers; however, their implementation still suffers from limited transparency and effectiveness. Furthermore, existing regulations are slow to respond to the dynamics of cross-border transactions and ongoing digital innovations. Therefore, comprehensive regulatory reform, stronger enforcement, and enhanced legal and digital literacy among the public are necessary to ensure effective consumer protection.

This study aims to analyze the influence of work motivation on employee productivity at Kerupuk Uenak Bu Rina, a home-based industry in Boyolali. This research uses a descriptive qualitative approach with data collection techniques through in-depth interviews and direct observation at the business location. The results indicate that work motivation derived from internal factors such as satisfaction with received wages and a familial work environment, as well as external factors in the form of appreciation from the owner, significantly influence employee morale and work output. Employee productivity levels are reflected in the consistency in meeting production targets for two types of crackers and the ability to adapt to demand fluctuations. These findings suggest that improving productivity in micro-enterprises like this one depends not only on technical operational aspects but is also greatly influenced by how work motivation is managed. This research provides practical contributions regarding the importance of paying attention to human resource aspects in managing operational risks and improving the performance of small-scale businesses.

This study is motivated by the rapid advancement of digital marketing and the increasing influence of psychological factors in shaping consumer behaviour, particularly among Generation Z, who are highly exposed to social media and global trends in imported skincare products. This phenomenon suggests that purchase decisions are not solely driven by digital marketing strategies but are also significantly influenced by emotional drivers such as Fear of Missing Out (FoMO). Accordingly, this study aims to analyse the effects of affiliate marketing, WhatsApp status, celebrity advertising, and FoMO on the purchase intention of Generation Z consumers in Tangerang City. Specifically, the study pursues five objectives: (1) to examine the effect of affiliate marketing on purchase intention; (2) to analyse the influence of WhatsApp status on purchase intention; (3) to investigate the impact of celebrity advertising on purchase intention; (4) to evaluate the effect of FoMO on purchase intention; and (5) to assess the simultaneous effects of all independent variables on purchase intention. This study adopts a quantitative approach using a survey method, with data collected through structured questionnaires administered to 250 respondents selected via accidental sampling. Data were analysed using multiple linear regression with the aid of SPSS software to examine the relationships among variables. The findings reveal that all independent variables exert a positive and statistically significant influence on purchase intention, with FoMO emerging as the most dominant predictor. These results underscore the greater role of psychological factors relative to digital marketing strategies in driving purchase intention among Generation Z consumers.The contribution of this study lies in integrating digital marketing strategies and psychological factors into a single empirical model, while also highlighting the growing importance of interpersonal digital communication, such as WhatsApp, in contemporary marketing contexts. From a practical perspective, the findings provide managerial implications for businesses to design marketing strategies that are not only informative but also capable of creating urgency and fostering emotional engagement among consumers.