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The pandemic that occurred in Indonesia brought almost all activities in the country to a halt, with many sectors unable to survive, including human life statistics and various businesses. Micro, Small, and Medium Enterprises (MSMEs) were among the most vulnerable aspects during the COVID-19 pandemic. Businesses in Indonesia experienced a significant decline, with some even facing the worst-case scenario of closure. The Ministry of Cooperatives and Small and Medium Enterprises (2018) stated that data from 2018 showed that MSMEs accounted for 99.9% of the total business units, or 62.9 million units. The purpose of this study is to examine the strategies of construction-related MSMEs to resist the challenges of the COVID-19 pandemic (a case study on DAMAI ALUMINIUM MSMEs in Bandar Lampung). The research design employed in this study is a qualitative research design. The research method chosen by the researcher is phenomenological research, focusing on exploring the meaning of events and life experiences encountered by DAMAI ALUMINIUM MSMEs. The conclusion of this study is that with simple strategies and highly risky decisions, DAMAI ALUMINIUM MSMEs managed to survive much longer than other businesses during the COVID-19 pandemic. Although they did not generate significant income, DAMAI ALUMINIUM MSMEs have continued to operate up to the present.

Tanjung Abadi Village-Owned Enterprise (BUMDes), located in Tanjung Village, Kedamean Subdistrict, Gresik Regency, was established with the aim of managing businesses that can improve the welfare of the village community through the management of revolving funds and various other business units. This research uses a qualitative approach with a descriptive analysis method to evaluate the application of accounting principles in the BUMDes financial statements. The focus of the analysis includes revenue recognition, asset management, and the presentation of transparent and accountable financial statements. The analysis shows that BUMDes Tanjung Abadi has implemented accounting principles in accordance with applicable standards, such as the use of historical costs and the accrual basis. However, there are several challenges faced, including limited initial capital which is the main issue. The absence of contributions from founders or other sources can hinder further business development. Apart from that, uncertainty in revenue recognition is also a concern, especially when revenue is recognized without receipts as proof of paymen

The increasing intensity of ultraviolet (UV) radiation due to global warming poses serious risks to skin health and has led to a rising market demand for natural-based skincare products. Jabiras Body Scrub is an innovative body care product formulated from guava and brown rice to protect and nourish the skin from UV exposure. This program aims to produce an organic-based skincare product while empowering local farmers as raw material suppliers. The target market includes men and women aged 17 and above across Indonesia, including visiting tourists. Laboratory tests show that each 50-gram package of Jabiras contains 3% vitamin C and 1% antioxidants, which are effective in improving skin condition within two weeks. The product is registered with a Business Identification Number (NIB) and has obtained Intellectual Property Rights (IPR) for its brand and promotional flyer. Marketing strategies are carried out digitally via social media and e-commerce, as well as conventionally through entrepreneurship expos and word of mouth. This initiative has reached its break-even point, with a total of 250 units sold from May to September, generating IDR 9,750,000 in revenue. This activity not only achieved its sales targets but also strengthened the foundation for a sustainable business model that supports local farmers.

Lamington cake is a sponge cake coated with melted chocolate and desiccated coconut. The author aims to innovate by transforming tofu, a popular soy product, into a dessert. This research focuses on Chocolate Lamington Cake Tahu Susu, with the objective of evaluating preference levels, standard recipes, and business analysis. The method used is Research and Development, with data collection through organoleptic testing by five expert panelists. The hedonic test results show the panelists' preference levels for appearance (88%), color (84%), aroma (84%), texture (92%), and taste (96%). The resulting standard recipe includes ingredients such as flour, sugar, eggs, and tofu. The business analysis at Farel Patisserie Cafe in Bandung indicates a production cost of Rp4,447 and a selling price of Rp25,000, with the break-even point reached after selling 180 units. The author suggests developing more tofu variants as desserts, enhancing presentation, using desiccated coconut, applying the sponge method, and improving taste and texture for greater softness.   

This research was an action research or a research using action research method. Data of the research was collected through observations, interview, questionnaire and documentation. The selected units of analysis were 1 business owner, 2 marketing experts, 2 computer experts and 30 consumers. EPIC Model was used as a calculation tool for design effectiveness and buying interest in this research. The results of the research showed that the video advertising that has been made was included in the very effective category. That was proved from the results of the EPIC rate calculation for the effectiveness of the video advertising design that has been made was 4,7 and the value of buying interest from the video advertising that has been made was 4,43. From that results of the research, it can be concluded that the video advertising is effective as a promotional media and able to attract consumer’s buying interest. For Kedai Kopi Kembang Malang, it is recommended to make more video contents regularly so consumers will be more interested and add other social media as promotional media such as TikTok and the others.

This research aims to analyze the strategic position of the Village Unit Cooperative (KUD) Cilongok using the Strategic Position and Action Evaluation (SPACE) Matrix method and formulate development strategies for savings and loan units and supermarket businesses. The research method uses a quantitative-qualitative approach with data collection techniques through observation, interviews, and documentation. SPACE Matrix analysis is carried out by identifying factors of financial strength, competitive advantage, industry strength, and environmental stability. The results show that KUD Cilongok is in an aggressive quadrant position with relatively high values of financial strength and industry strength. The recommended strategies include market penetration, market development, product development, and business diversification. The implementation of these strategies is expected to improve the performance of KUD Cilongok's savings and loan units and supermarket businesses, as well as improve the welfare of members and the surrounding community.

In recent decades, the development of Islamic business has experienced significant progress, with an emphasis on sharia principles as the foundation of operations. In this context, Human Resource Management (HRM) plays a very strategic role in shaping Islamic work culture, improving employee performance, and ensuring compliance with sharia principles. This study aims to analyze the role of HRM in Islamic business.The results show that effective HRM in the context of Islamic business involves several aspects, such as recruitment and selection processes based on Islamic values, training that unites professional competence with spirituality, implementation of a fair and sharia-compliant compensation system, and performance management based on the principles of justice and trust. Although there are challenges, such as limited human resources who understand sharia principles, these challenges can be overcome through HR development strategies and an inclusive organizational culture. The findings of this study make an important contribution to the development of HRM policies and practices that are not only efficient, but also ethical and in accordance with Islamic teachings.

BBPVP Semarang is a leading center for Fashion Technology and includes a subunit dedicated to Instructor Development for both government and private sectors, particularly in the field of Fashion Technology with a focus on Fashion Design Programs. It is the only work unit that offers an Upgrading Program in Fashion Design. The purpose of the upgrading program is to enhance knowledge in Fashion Design, which evolves annually based on trend forecasting and aligns with the needs of the business and industrial sectors. This study aims to describe and analyze the management of the upgrading program implemented by the Balai Besar Pengembangan Vokasi dan Produktivitas (BBPVP) Semarang, focusing on the planning, implementation, and evaluation phases. This research employs a qualitative approach using a case study method. Data collection techniques include interviews, observations, and documentation. The research uses source triangulation, involving 2 echelon 3 and 4 officials, 2 administrative staff members from Intala, 2 instructors, and 20 upgrading participants. Data were analyzed using an interactive analysis model, which includes data collection, data presentation, and drawing conclusions. The results show that the planning of the upgrading program at BBPVP Semarang involves identifying training needs, determining the training program, system, location, schedule, and methods, participant recruitment and selection, preparing human resources, training facilities, training schedule, and organization. The implementation of the upgrading program includes preparation, execution, assessment, responsibilities, and the issuance of training and competency certificates. The evaluation of the upgrading program includes aspects such as training materials, instructors, facilities and infrastructure, training materials, job readiness, meals, and boarding. In conclusion, the program management is running effectively and involves all elements, receiving positive appreciation from the participants.

Micro, Small and Medium Enterprises so far can’t be underestimated because even though their businesses are relatively small, they have a tremendous impact on the country. MSMEs have an important role in the Indonesian economy as shown by their contribution of more than 60% to the national Gross Domestic Product (GDP) and absorbing almost 97% of the workforce, and to date the number of MSMEs has reached more than 64 million business units. Although MSMEs have the largest contribution to GDP, it does not automatically increase taxes. One of the problems that occurs is the contribution of tax revenue and the number of taxpayers from MSMEs is still very small. One of the common problems for MSMEs is the inability to prepare financial reports where some have made cash-based records (money in and money out), others have not made any records at all. In addition, another factor that causes MSMEs not to prepare financial reports is the lack of knowledge related to accounting so that they cannot make financial reports. The purpose of this service is to help MSME Aurora Gift to prepare financial reports so that they can be used for decision making.

UMKM or the abbreviation of Micro, Small and Medium Enterprises is a business unit that is currently starting to be widely developed in the community as a major part of the economic program in Indonesia. Currently, the financial recording process on the part of UMKM is still not in accordance with the established standards. The problems faced are the difficulty in recording finances and the lack of knowledge in making financial reports. UMKM transaction data is still recorded manually or by hand, in addition, UMKM often experiences loss of transaction data. In an effort to improve the efficiency and standards of UMKM financial reports, an application is needed that can help UMKM in recording finances and making financial reports. This application aims to facilitate UMKM financial recording. The prototype method is used in designing the application, the use of this method facilitates iteration and initial testing involving input or feedback from users directly. The black box testing method is used to ensure that the functionality of the UMKM accounting application runs well. This study produces an Accounting Application that can facilitate UMKM in recording finances and making reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM).  

The process of long-term improvement in the economic condition of a country to a better state over a certain period is called economic growth.When the level of economic activity is higher than that achieved in previous periods, the economy of a country is said to be experiencing growth.The purpose of this research is to determine the extent to which the manufacturing industry and the agricultural industry influence Indonesia's growth.This type of study is a qualitative study that uses the literature review method.This method is very suitable and relevant for analyzing the influence of the manufacturing industry and the agricultural industry.The results show that the manufacturing and agricultural sectors have a complex influence on Indonesia's economic growth.By becoming a leading sector, manufacturing can drive economic growth by creating more jobs and boosting other sectors such as trade and services.Foreign direct investment (FDI), bank credit, and the number of business units in certain sectors influence the development of the manufacturing sector.

Umah Lokal Coffee Roastery is a business engaged in the production and marketing of coffee beans. This study aims to optimize the production combination to maximize profits using the Linear Programming method. This method enables the company to determine the optimal production quantity for each type of product, namely Telek Beans, Barong Beans, Jauk Beans, Gerbera, and Daisy. The analysis results indicate that the optimal production combination includes producing 128 units of Telek Beans, 155 units of Jauk Beans, 85 units of Gerbera, and 189 units of Daisy, while the production of Barong Beans is discontinued. Implementing this strategy has the potential to increase profits by Rp1,124,417 or 6.4%. This research contributes to the development of more efficient production strategies in dealing with resource constraints.  

In today's competitive and dynamic business world, budgeting is no longer viewed solely as an administrative tool but has evolved into a crucial strategic instrument for organizational planning and decision-making. This study aims to explore the strategic role of budgeting in supporting the achievement of organizational goals, particularly through the alignment of short-term and long-term strategies. The method used is a literature study by examining various financial management theories and budgeting practices in several industrial sectors. The results of the study indicate that strategic budgeting can provide clear direction in resource allocation, organizational priority setting, and performance evaluation. In addition to being a control tool, the budget also functions to strengthen coordination between work units and support data-based decision-making. The participation of various stakeholders in the budgeting process plays a crucial role in increasing accountability, transparency, and a sense of ownership in achieving organizational goals. The integration of budget and strategy enables organizations to be more adaptive and responsive to the dynamics of the external environment. Thus, a flexible and participatory budgeting approach is essential so that the budget is not merely a static document but also a dynamic tool in supporting sustainable competitive advantage. This research concludes that strategically oriented budgeting significantly contributes to organizational effectiveness and success in achieving long-term goals.

Indonesia, which previously traded carbon through a voluntary market mechanism, has switched its carbon trading implementation through a carbon exchange (IDX Carbon) since September 26, 2023. This means that carbon trading in Indonesia is carried out through the Indonesia Stock Exchange (IDX), and all carbon units are traded as securities or securities, whereas previously carbon transactions in Indonesia were voluntary. The implementation of carbon trading is a form of Indonesia's commitment to implementing the Paris Agreement and the Kyoto Protocol in reducing Greenhouse Gas emissions by 29% in 2030 with its own capabilities and up to 41% with international support. In the implementation of carbon trading in Indonesia, it is carried out through a mandatory market and the Indonesia Stock Exchange has been appointed as the institution organizing carbon trading, but the regulations that form the basis for the implementation of carbon trading do not clearly regulate how to determine carbon prices, the institution authorized to issue Technical Approval for Upper Emission Limits for Business Actors (PTBAE-PU) and Greenhouse Gas Emission Reduction Certificates as units traded on the Carbon Exchange.

Pearl catfish (Clarias gariepinus) has advantages when cultivated, namely fast growth, efficient feed, has a uniform size and is resistant to disease (Matasina and Sartika, 2020). The success of a fish farming business can be determined by its feeding management, because feed that is consumed effectively by fish can make fish experience good growth (Hanief, et.al, 2014).The purpose of this study was to determine the effect of natural feeding of Daphnia magna and silk worms on the absolute weight growth of pearl catfish (Clarias gariepinus) seeds aged 5 days. The method used is an experimental method that aims to determine the effect of feeding Daphnia sp and silk worms on the absolute weight growth of pearl catfish seeds (Clarias gariepinus) aged 5 days in a controlled environment. This study was arranged in a completely randomized design (CRD) with 3 (three) treatments and each consisting of 9 (nine) repetitions, thus there were 27 experimental units. Treatment A 100% silk worm (control), treatment B: 100% Daphnia sp and treatment C 50% Daphnia sp and 50% silk worm. The parameter observed was absolute weight growth. The results showed that the highest absolute weight growth was obtained from treatment A at 1.22 g, then treatment C at 0.76 g and the lowest was treatment B at 0.33 g. Based on the LSD further test, all feed treatments had significant differences on the absolute weight of fish fry. Based on the LSD further test as a whole shows that all feed treatments have significant differences on the absolute weight of fish seeds.

KUD Plongkowati Timur is located at Jalan Godong-Karangrayung, Grobogan Regency, which apart from operating in the savings and loan business unit, is also a distributor of fertilizer products produced by PT. Petrokima Gresik and PT. Pupuk Sriwidjaja Palembang. In running the fertilizer distributor business unit at KUD Plongkowati Timur, the process of recording purchase and sales transactions is not carried out using an integrated system in the database, all data is still recorded conventionally by the administration section, while the administration section's computer functions to create reports which are copied from notes provided by cashier so that data security is not guaranteed because the database is not yet integrated. Based on the problems that exist in the East Plongkowati KUD, the author would like to propose a design of a Fertilizer Inventory application system to be taken into consideration in helping speed up the process of recording purchase and sales transactions and can provide the information needed by the East Plongkowati KUD, Grobogan Regency in the form of purchase reports, sales reports, reports. suppliers, customer reports. So the design of the fertilizer inventory information system uses the Microsoft Visual Basic 6.0 programming language with a database from Microsoft Access 2007 and the design of reports from Crystal Report 7. It is hoped that making this application can be one of the efforts that can be made to overcome problems that often occur so that it can increase work effectiveness which of course will have an impact on improving the quality of service to customers.

Community Service is the application of science and technology carried out at the state-owned enterprise (BUMNeg) Rajuno Hitipori in Negeri Rutong, Ambon City, as a partner fostered by Ambon State Polytechnic. The objective of this community service activity is to enhance the accounting knowledge of BUMNeg administrators and business unit managers and to provide an easy and adequate financial reporting system for BUMNeg business management.The method used is participatory action research in the form of training and mentoring for the preparation of financial reports for BUMNeg administrators and business unit managers using financial report preparation guidelines. The results achieved include BUMNeg administrators acquiring accounting knowledge and skills and being able to utilize the Excel for Accounting application provided for financial reporting.

Community Service is the application of science and technology carried out at the state-owned enterprise (BUMNeg) Rajuno Hitipori in Negeri Rutong, Ambon City, as a partner fostered by Ambon State Polytechnic. The objective of this community service activity is to enhance the accounting knowledge of BUMNeg administrators and business unit managers and to provide an easy and adequate financial reporting system for BUMNeg business management.The method used is participatory action research in the form of training and mentoring for the preparation of financial reports for BUMNeg administrators and business unit managers using financial report preparation guidelines. The results achieved include BUMNeg administrators acquiring accounting knowledge and skills and being able to utilize the Excel for Accounting application provided for financial reporting.

PT XYZ is an institution or agency with an important role in carrying out government tasks in certain fields. One of the units owned by PT XYZ is an incubator unit that focuses on providing support to MSMEs to develop and improve their business competitiveness. However, in the process of selecting MSMEs that are eligible for the incubation program, there are still obstacles due to an assessment system that is not well structured. This causes difficulties in determining MSMEs that truly meet the criteria and have the potential to develop through the incubation program. One of these problems is the development of a Decision Support System (DSS) application to assist the process of selecting MSMEs that are eligible for incubation at PT XYZ. This application uses a straightforward, logical, and easy-to-understand decision-making method known as the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method. By implementing this method, the system is expected to provide more objective and structured assessment results, so that it can increase efficiency in determining the MSMEs that have the most potential to be fostered through the incubation program at PT XYZ.

Organizational culture is a system of values, norms and beliefs held by a group of people in an organization that differentiates it from other organizations. This definition can also be seen as a pattern of basic assumptions discovered or developed by a group of people as they interact with each other. Organizational culture can also be interpreted as the characteristics or guidelines implemented by each member of an organization or company. Micro, Small, Small and Medium Enterprises (UMKM) are independent productive business units, carried out by individuals or business entities in all economic sectors which greatly assist the process of recovery or improvement of the Indonesian economy. Therefore, play a very important role in the rate of economic growth in Indonesia. The title of this research is "Organizational Culture Analysis of Employee Performance in the Umkm Scope of Tamansari Region, Tasikmalaya City".