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This research is motivated by the rise of online sales fraud cases on the island of Bali that are detrimental to consumers, the purpose of this research is to analyze it from the aspect of juridical studies and the basis of judges' decisions in deciding cases, this research uses a normative method with a library approach, the results of the study show that online fraud crimes utilize digital technology to manipulate data, here the defendant uses fake transfer evidence as a tool to deceive the store that meets the elements in Article 378 of the Criminal Code, namely the intention to benefit oneself unlawfully, and Article 35 of the ITE Law concerning manipulation of electronic information with the aim of making the data considered authentic, the basis for the judge's consideration to pass a verdict because the existence of photos of transfer evidence and the victim's account balance is sufficient to convince the judge that the defendant is guilty. Legal protection for victims of online fraud has been regulated in the Consumer Protection Law, the ITE Law and government regulations related to electronic transactions, but to strengthen preventive and systemic efforts, public education and increased capacity of law enforcement officers are needed, With the latest regulations such as Law No. 1 of 2024 concerning the second amendment to the ITE Law, Presidential Decree No. Law No. 49 of 2024 concerning the National Strategy for Consumer Protection and Minister of Trade Regulation No. 17 of 2024 concerning the National Action Plan for Consumer Protection have implications for strengthening legal protection for victims of online fraud, which is expected to provide a sense of security in digital transactions.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving economic growth and providing employment in Indonesia. However, many MSMEs are still utilizing digital technology to leverage social media as a marketing tool and strengthen their branding. This study aims to analyze the use of social media to increase product branding and sales at the Warung Kue HJ. Risna MSME, located in Karang Rejo Village, Balikpapan City. The research method used is a descriptive quantitative approach, with data collection techniques through field observations, direct interviews with MSME owners, and direct mentoring regarding social media use and online store creation. The results of this study indicate that improving social media accounts, creating business locations on Google Maps, and installing business banners with more attractive designs and colors can increase business visibility and understanding of the importance of branding through digital technology, positively impacting market expansion and potentially increasing business sales. This activity is expected to become a model for sustainable digitalization-based MSME mentoring to increase competitiveness in the era of digital transformation.

This study aims to analyze the effect of e-commerce adoption on the sales performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. E- commerce adoption factors are measured through the dimensions of platform usage, technology integration, and digital marketing activities. Sales performance is assessed based on sales growth, market expansion, and increase in customer numbers. The research method uses a quantitative approach by distributing online questionnaires to 250 MSME owners in five major cities (Jakarta, Surabaya, Bandung, Medan, Makassar) who have used at least one e-commerce platform (such as Tokopedia, Shopee, Bukalapak, or a standalone website) for at least one year. Data were analyzed using multiple regression analysis techniques with the help of SPSS 25 software. The results show that e-commerce adoption has a significant positive effect on the sales performance of MSMEs. Specifically, technology integration (such as the use of inventory management and digital payment tools) and digital marketing activities (advertising and promotions on social media) are the most dominant factors. These findings provide practical implications for MSME owners and policymakers to further encourage digitalization by providing training and supporting infrastructure.

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 aimed to analyse the impact of customer service quality on sales at CV BILCA Digital Printing in Maumere for the 2024-2025 period. Grounded in the SERVQUAL model, this qualitative research posits that the five dimensions–responsiveness, reliability, empathy, assurance, and tangibles–synergistically build customer trust, which in turn drives repeat purchases and word-of-mouth (WOM). The study involved 15 customers selected through purposive sampling. Data were collected via in-depth interviews, participant observation, and internal documentation. Analysis was conducted using the Miles & Huberman model, encompassing data reduction, display, and conclusion drawing. The findings confirm that all five SERVQUAL dimensions collectively cultivate trust, leading to increased repeat purchases and positive WOM. Key results reinforce a “Trust Chain” mechanism: response times of ≤30 minutes and on-time production foster initial trust; personalized interactions strengthen affective bonds; and robust recovery policies reduce perceived risk by exceeding expectations. Notably, no instances of customer churn were observed, as all participants made repeat orders within 24 hours of a positive experience. This study contributes to the services marketing literature by empirically validating trust as a key mediator between service quality dimensions and behavioural outcomes, while also offering a replicable empirical model for Micro, Small, and Medium–sized Enterprises (MSMEs) in the digital printing sector.

Land and Building Tax for Rural and Urban Areas (PBB-P2) is one of the sources of Regional Original Revenue that has a strategic role in supporting regional development financing. However, the optimization of PBB-P2 revenue still faced various problems, especially related to the inaccuracy of tax object and subject data. This study aimed to analyze the optimization of PBB-P2 revenue through the implementation of verification and validation in increasing PAD at the regional Revenue Agency (BAPENDA) of Sikka Regency. The research method used was a qualitative approach with data collection techniques through interviews, observations, and documentation.                 The results showed that the implementation of verification and validation of PBB-P2 data was able to improve the accuracy of the tax database, refine the determination of the Tax Object Sales Value, and reduce data discrepancies between the system and field conditions. These efforts had a positive impact on increasing the realization of PBB-P2 revenue and its contribution to PAD of Sikka Regency. Nevertheless, the implementation of verification and validation still faced several obstacles, such as limited human resources, suboptimal utilization of information technology, and low awareness among some taxpayers. Therefore, strengthening the data collection system, increasing the capacity of apparatus, and enhancing inter-agency synergy were required to optimize PBB-P2 revenue sustainably.

The issue addressed in this research is the fluctuating working capital at PT: HM Sampoerna, a cigarette company listed on the Indonesia Stock Exchange between 2019 and 2023. The study aimed to examine the influence of working capital on profitability. The population of this research comprised cigarette companies, specifically PT.HM Sampoerna that listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling, resulting in a single company being analyzed. Data were collected through documentation and analyzed using descriptive and inferential statistics, specifically simple linear regression. Hypothesis testing was conducted using a t-test. The descriptive analysis revealed that: (1) The average (mean) working capital amounted to IDR. 21,251,620,600. (2) The net profit margin had an average value of IDR 18.8, indicating that the company generated IDR for every IDR. 1 in sales. IDR 18.8 in gross profit. The t-test results showed that working capital (X) positively and significantly influenced the net profit margin (Y). The determination analysis (R³) indicated that working capital explained 96.9% of the variation in the profitability of PT. HM Sampoerna, as listed on the Indonesia Stock Exchange

This research aimed to evaluate the implemention of the self assessment system in the collection of taxes on certain goods and services no food and/or beverages (restaurant tax) in increasing local revenue in Sikka Regency. This research was based on the fact that the realization of restaurant tax revenue has not yet been optimal, which was caused by dishonesty amomg taxpayers in reporting their sales turnover. The research method used in techniques including interviews, observation, and document studies. The results of this research indicated that the evaluation of the implemention of the self assessment system in the collection of taxes on certain goods and services on food and/or beverages (restaurant tas) in creasing local revenue has been carried out following the provisions of the applicable regional regulations but has not yet been fully optimal. This was due to the challenges and constraints faced by the Regional Revenue Agency in collecting restaurant taxes. The challenges encountered include dishonesty among taxpayers in reporting their sales turnover, while the constraints include the low level of  awareness and understanding of taxpayers regarding procedures for self-calculation, reporting, and payment. However, the Regional Revenur Agency has undertaken various efforts or strategies to increase restaurant tax revenue in Sikka Regency, such as conducting spot checks, implementing education and socialization programs, utilizing and installing technological tools such as M-Pos, and enforcing strict supervision to improve restaurant tax revenue targets and enchance local revenue in Sikka Regency, so that more optimal targets can be achievied

The State Logistics Agency (Bulog) plays a strategic role in maintaining national food security by stabilizing the prices and availability of staple food commodities. Amidst increasingly fierce market competition and changing consumer behavior, the Maumere branch of Bulog faces challenges in increasing commercial commodity sales without neglecting its public function. This study aims to analyze the marketing strategy implemented by Bulog Maumere to increase food commodity sales, as well as identify obstacles and improvement efforts. Using a descriptive qualitative approach through observation, interviews, and documentation, the findings indicate that Bulog Maumere's marketing strategy integrates the 4Ps of the marketing mix—product, price, place, and promotion—through expanded distribution channels (RPK, traditional markets, government agencies), market operations (SPHP, the Affordable Food Movement), and collaboration with local partners. This strategy is effective in increasing sales volume and accelerating stock turnover, although it remains hampered by reliance on government assignments, lengthy bureaucratic procedures, and distribution delays. Key recommendations include strengthening commercial sales, optimizing digital marketing, and improving operational efficiency. The results of this study provide a practical contribution to the development of marketing strategies for public food institutions in the archipelago.

This research presents the development of a transaction data protection mechanism for a bouquet sales application by utilizing the Advanced Encryption Standard (AES) algorithm. The rapid growth of digital commerce has led to an increase in online transactions, which in turn raises serious concerns regarding the security of sensitive transaction data. Information such as customer identities, order details, delivery addresses, and payment data are vulnerable to unauthorized access, data leakage, and manipulation if not properly secured. To address these issues, this study applies the AES-128 encryption algorithm using a 128-bit secret key to secure transaction data before it is stored in the system database. The encryption process follows the standard AES workflow, including key expansion, initial transformation, multiple encryption rounds, and a final transformation stage. Decryption is restricted exclusively to authorized users who possess the correct encryption key. The research methodology includes system analysis, AES integration into the application, and functional testing of the encryption and decryption processes. Data integrity is validated by comparing the original plaintext with the decrypted output, while system performance is evaluated based on processing time and decryption accuracy. Experimental results indicate that the average encryption and decryption time remains under 10 milliseconds per transaction, without affecting system performance. The findings confirm that AES-128 effectively enhances transaction data confidentiality and integrity in the bouquet sales application

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.

The retail industry generates an extremely large and continuously growing volume of transactional data along with the advancement of digital technology, thereby requiring sophisticated and systematic data analysis approaches to support effective and evidence-based business decision-making. This study aims to analyze retail sales data by utilizing the Retail Sales Dataset obtained from the Kaggle platform, which consists of 100,000 transaction records and broadly represents the characteristics of retail transactions. The main focus of this study is to classify product categories and predict customer segments, including the identification of high-spending customers (high spenders), based on demographic attributes such as age and gender, as well as various transaction-related features. The research methodology includes data preprocessing, label encoding, and feature engineering to generate additional variables, including Age_Group, Is_Holiday, and Spender_Group, which are expected to enhance the predictive capability of the models. Several machine learning algorithms, namely Decision Tree, Random Forest, and XGBoost, were implemented and evaluated to compare their respective performance. The experimental results indicate that multiclass product category classification achieves relatively low accuracy, ranging from 27% to 34%. These findings suggest the high complexity of retail data and highlight the need for further model optimization, class balancing techniques, and feature refinement to improve predictive performance in future studies.

This community service initiative provides a comprehensive business analysis to evaluate financial feasibility, aiming to mitigate potential losses and ensure operational viability. By offering concrete data on business prospects and challenges, this analysis serves as a strategic guide for resource allocation and market targeting, while simultaneously enhancing attractiveness to potential investors. The program was conducted in the South Nunukan District, Nunukan Regency, North Kalimantan. As Indonesia's 34th province and a strategic border region, North Kalimantan faces significant challenges in food security due to limited supply chains. A central component of this study is the Break-Even Point (BEP) analysis—the threshold at which a business incurs neither profit nor loss. The BEP analysis provides critical insights into the relationship between pricing, operational costs, sales volume, and production levels. Consequently, it serves as a vital decision-making tool for business owners to optimize profitability. The results of this study demonstrate that, despite the continued use of traditional methods, the polyculture system remains highly profitable and sustainable for the local community.

This study aims to analyze the inventory management practices of qurban cattle at Purnomo Sapi Mulyo Farm in Boyolali, Central Java, particularly in facing the surge in demand prior to Eid al-Adha. The research is motivated by the unique characteristics of qurban cattle inventory, which involves living assets, seasonal demand, and biological risks that differ significantly from conventional inventory management. A qualitative descriptive approach with a case study design was employed to capture in-depth information regarding inventory planning, procurement, storage, and sales practices. Data were collected through in-depth interviews with the business owner as the key informant, direct observation of operational activities, and documentation review. The findings reveal that inventory management at the farm is conducted in a responsive manner based on consumer orders, enabling the business to minimize overstock risks and operational costs. However, inventory recording remains manual and unstructured, potentially limiting the accuracy of cost calculation and long-term planning. Price fluctuations and supply availability are strongly influenced by the Eid al-Adha momentum, while cattle health and lead time are critical factors affecting inventory effectiveness. From a theoretical perspective, the study extends inventory management concepts to the context of live and seasonal inventory. Practically, the findings suggest that implementing a simple yet structured inventory recording system could enhance operational efficiency and decision-making accuracy in local qurban cattle farms.

UMKM BPK Legend Batam is a Batak culinary business that serves Karo Roast Pork (BPK) as its main dish along with side dishes such as soup, saksang, and fried Indomie B2. In its operational activities, food product inventory management is still done manually and based on estimates, which can potentially lead to excess or shortages of ready-to-sell products. This situation can result in a decline in product quality, wasteful spending, and lost sales opportunities when demand increases. The objective of this community service activity is to design a more effective and efficient food product inventory control system through the application of the EOQ and ROP methods. The methods used include observation, interviews, and analysis of sales data and product availability per period. The results of the activity show that the application of EOQ is able to determine the optimal product inventory quantity, while ROP provides guidelines for the right time to replenish products. The product inventory control system that was designed helps BPK Legend MSMEs in reducing inventory costs, maintaining product availability, and supporting smooth service to customers.

The automotive industry requires fast and accurate sales services, particularly in vehicle credit simulation processes. At Mazda dealerships, credit simulations are still commonly conducted using conventional tools such as printed installment tables or static PDF documents, which often cause delays and calculation errors. This study aims to design and develop a mobile-based vehicle credit simulation application using the Human-Centered Design (HCD) approach and the Flutter framework. The HCD method was implemented through the inspiration, ideation, and implementation stages to ensure that the application meets the real needs of Mazda sales representatives. The application supports flexible credit calculations based on vehicle on-the-road price, down payment, loan tenor, interest rate, and insurance schemes, including All Risk and combination insurance. Usability testing results show that the proposed application significantly improves calculation speed, accuracy, and overall user experience compared to conventional methods. Therefore, the application effectively supports sales performance, minimizes human error, and enhances professionalism in automotive sales services.

This community service activity aims to strengthen the marketing strategy of FUNN Maumere as a culinary business operating in an increasingly competitive market environment. The program was conducted using a qualitative descriptive approach through field observations, interviews with business owners and employees, and direct mentoring in implementing more effective marketing strategies. The results indicate that FUNN Maumere has applied a combination of traditional and digital marketing strategies, including brochure distribution and active promotion through social media platforms such as Instagram, TikTok, and Facebook. The mentoring activities focused on optimizing digital marketing, improving service quality, and strengthening brand consistency. These efforts contributed positively to increased brand awareness, customer interest, and wider promotional reach. However, sales performance remains fluctuative due to external factors, such as weather conditions and differences in outlet location characteristics. Therefore, this community service emphasizes the importance of continuous product innovation, enhancement of customer experience, and optimization of digital marketing strategies to reduce dependency on external conditions. This activity is expected to serve as a practical reference and mentoring model for other culinary MSMEs in developing adaptive, innovative, and sustainable marketing strategies to improve competitiveness and business continuity.

This study aims to design, implement, and compare the performance of the Backpropagation algorithm from Artificial Neural Networks and the Seasonal Autoregressive Integrated Moving Average (SARIMA) model in predicting the optimal daily rice requirement at Grillme Restaurant in Pontianak. The main problem faced by the restaurant is the uncertainty in determining the required daily rice stock, which periodically results in either understocking (shortage) or overstocking (wastage), leading to operational losses. To address this, the study utilizes historical daily rice sales data from January 2023 to April 2025 as the database for training and testing both predictive models. The SARIMA approach is employed to capture time series components (trend and seasonality), while Backpropagation is utilized to model non-linear patterns. Comparative test results indicate that the SARIMA model achieved superior accuracy compared to the Backpropagation model. This is confirmed by the Mean Absolute Percentage Error (MAPE) value of the SARIMA algorithm being 17.35%, which is lower than the MAPE value of Backpropagation at 19.62%. The MAPE values obtained by both models demonstrate good predictive capability, but it is concluded that SARIMA is more recommended for a more efficient and planned management of rice stock at Grillme Restaurant in Pontianak.

Pratama clinics, as first-level healthcare facilities, play a crucial role in providing healthcare services to the community and are also subject to tax obligations for their business activities. However, many clinics still lack a thorough understanding of Value Added Tax (VAT) and Income Tax (PPh) provisions for their transactions, particularly regarding the tax treatment of medical services, drug sales, and tax withholding and reporting obligations. This Community Service activity aims to improve Harapan Jaya Pratama Clinic's tax understanding and compliance through outreach and mentoring on VAT and PPh for clinic transactions. The implementation method includes outreach on relevant tax regulations, training in tax accounting-based transaction recording, and mentoring in identifying taxable objects, calculating, depositing, and reporting VAT and PPh in accordance with applicable regulations. The expected outcomes of this activity are increased tax literacy and awareness among clinic managers, more orderly transaction recording, and increased compliance of Harapan Jaya Pratama Clinic in fulfilling its tax obligations. This activity is expected to support better and more sustainable clinic financial governance.

This service examines the use of the social media platform of the tiktok application which acts as an effort to approach digital promotion for micro, small and medium enterprises in Krobokan village, Juwangi. Although MSMEs allocate an important role in sales products to the community, they do not fully understand digital media.This service applies a qualitative method by conducting interviews and socialization to the community which amounts to around 30 people consisting of 10 MSME business actors. The results of the interview identified MSME actors in Krobokan village who are not fully aware of the importance of understanding the development of social media as a marketing media tool, therefore we provide education about sales through online media because they only market products traditionally in the village environment. TikTok as a strategic means in supporting sales in today's digital era because the TikTok application is one of the highest platforms that are widely used today such as the TikTok Shop and Live TikTok features in strengthening the introduction of sales to customers through social media. This service concludes that from traditional marketing by word of mouth to marketing in the digital era that focuses on creative digital marketing, efforts have great potential in developing the community's economy in the current digital era.