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This article examines various factors that determine the success and competitiveness of cooperatives in Indonesia from the perspective of economic management education. The analysis draws upon recent empirical studies, theoretical reviews, and case-based comparisons published in the past five years. Findings reveal that institutional governance, member participation, digital innovation, cooperative education, and capital structure are key determinants of cooperative performance. Educational efforts in management, especially in vocational and community-based settings, significantly influence the sustainability and competitiveness of cooperatives in the modern economy.

This research aims to analyze the effect of taste and service quality on customer satisfaction at Hilande Koffie Medan. As the café business continues to grow in urban areas, customer satisfaction becomes a key factor in business sustainability. Hilande Koffie, located in Medan, offers a variety of pastries and beverages that attract many customers, yet some inconsistencies in taste and service have raised concerns. This study uses a quantitative method with a sample of 45 respondents, applying multiple linear regression analysis through SPSS version 25. The results show that both taste and service quality have a positive and significant effect on customer satisfaction, either partially or simultaneously. The coefficient of determination (Adjusted R²) shows that 65% of the variation in customer satisfaction can be explained by the two independent variables. The findings suggest that maintaining consistency in taste and improving staff professionalism are crucial in enhancing overall customer experience. Therefore, Hilande Koffie is recommended to continuously evaluate and improve both aspects to increase customer satisfaction and loyalty.  

This study analyzes Mustika Ratu’s crisis management strategy through Instagram social media, focusing on a case study of the umrah package giveaway. Using a qualitative approach with a case study, this study aims to deeply understand the process, challenges, and effectiveness of crisis management communication. Through content analysis of interaction observations on Instagram, the findings show that Mustika Ratu has successfully utilized the platform as the main means to respond to issues, build public trust, and maintain the company’s reputation when potential crises arise during the giveaway program. By using crisis management theory, the results of the study will discuss the pre-crisis, crisis and post-crisis processes. The results of the content analysis on the Mustika Ratu umrah package giveaway on Instagram show the implementation of a proactive crisis management strategy. How Mustika Ratu communicates to prevent or resolve potential problems (crises) that could arise from programs involving large prizes and sensitive spiritual values. Mustika Ratu shows efforts to prevent crises early on, before problems arise. Although this study did not find any major crises occurring, the analysis shows Mustika Ratu’s readiness to respond to potential complaints. After the crisis in this phase is also to maintain reputation and trust after the problem has been resolved.

Consumer behavior, especially in online shopping, has evolved significantly due to advances in digital technology. The researcher aims to examine how price and product quality affect customer purchases on Tokopedia. A quantitative research approach was used, involving 52 active Tokopedia users as respondents. Data were analyzed using multiple linear regression through IBM SPSS version 29. The findings show that product quality and price have a significant influence and lead to a positive impact in shaping consumer purchasing decisions. Between the two, price has a greater influence, with a coefficient value of 0.413 compared to 0.272 for product quality. The R² value of 0.419 indicates that both elements contribute 41.9% of the variance in purchasing decisions. These results highlight the importance of a competitive pricing strategy and providing products that meet customer expectations to drive sales on digital platforms. However, other elements such as customer reviews, service quality, and seller reputation should also be considered to support better purchasing decisions.

Supadio Airport in Pontianak is a major air transport gateway in West Kalimantan, heavily reliant on aviobridge facilities to support passenger comfort and operational efficiency. However, the implementation of aviobridge operating procedures by Apron Movement Control (AMC) officers often faces challenges, such as procedural inconsistencies and technical obstacles. This study aims to analyze the compliance of AMC officers with standard operating procedures (SOP) for aviobridge usage and to identify the challenges encountered in its operation at Supadio Airport, Pontianak. This research employs a qualitative method with a descriptive approach. Data were collected through direct observation, in-depth interviews with AMC officers, and documentation studies related to SOP and aviobridge operational reports. Data analysis was conducted systematically to evaluate procedural implementation and identify inhibiting factors in AMC officers' performance. The results of the study showed that most AMC officers had implemented the SOP for operating the aviobridge well, but there were still some discrepancies, especially in the undocking process and coordination between units. The main obstacles faced included limited personnel in one shift, as well as technical problems with the aviobridge facilities, increasing training and coordination across units was needed to ensure optimal and safe aviobridge operations.

This study evaluates the relationship between the Automatic Dependent Surveillance - Broadcast (ADS-B) system and safety in air traffic management at the Semarang Branch of Perum LPPNPI. The need for enhanced efficiency and operational safety in air travel has increased, particularly following the rise in aircraft movements post-COVID-19. ADS-B, a satellite-based monitoring system, provides real-time data on aircraft position, speed, and altitude to air traffic controllers, facilitating quick and accurate decision-making. Employing a quantitative associative approach, the study uses saturated sampling, including all 26 active Air Traffic Controller personnel at the Semarang Branch. Data were gathered through a Likert scale questionnaire measuring respondents' perceptions of the variables. Analysis using SPSS revealed a significance value of 0.000, indicating a statistically significant relationship between ADS-B usage and flight safety. The correlation coefficient of 0.780 demonstrates a strong positive relationship, while the determination coefficient of 0.608 indicates that 60.8% of variations in flight safety can be attributed to the ADS-B system. Additionally, the t-test results confirm that the calculated t value exceeds the t table, reinforcing the conclusion of a significant and consistent relationship between the variables.

 This study aims to examine the impact of brand image on purchasing decisions, assess how the store atmosphere affects buying behavior, and evaluate the influence of product quality on purchase choices. The research employs a quantitative approach, targeting consumers who have made purchases at the Bebek Goreng Pak Ndut Kartasura outlet. Sampling was conducted using a non-probability purposive sampling technique. Data were gathered through questionnaires distributed to 160 respondents. The data analysis  performed using IBM SPSS 25 software, the study variables including Brand Image, Store Atmosphere, Product Quality, and Purchasing Decisions. Findings reveal that brand image is affecting purchasing decisions. Similarly, the store atmosphere also has a significant positive impact. Product quality was found to positively and significantly influence consumers' purchase decisions as well. From these results, it can be concluded that improving management of brand image, product quality, and store atmosphere will likely enhance purchasing decisions on Bebek Goreng Pak Ndut Kartasura.

This study aims to examine the implementation of public sector accounting in Indonesia through a literature review approach. The findings indicate that Indonesia has adopted the modified accrual basis as the foundation for public financial reporting, as stipulated in PSAP No. 01 of 2022. However, the transition towards a full accrual system still faces several challenges, including limited understanding of accrual concepts among government personnel, inadequate information technology infrastructure, and bureaucratic culture that remains cash-oriented. This study emphasizes that public sector accounting is not merely a financial recording tool, but also a crucial instrument for promoting transparency, public accountability, and sound public financial governance.

Legal protection for consumers is an important issue in maintaining public trust in products circulating in the market, especially in subsidized cooking oil products. Decreasing quality or cutting product content can affect consumer perception, which has an impact on decreasing trust in the product brand. This study aims to analyze the impact of legal protection on the consequences of cutting subsidized cooking oil and how this incident affects public trust. The research method used is a qualitative approach with a case study analysis of the event of cutting the contents of cooking oil products by PT AEGA. The results of the study indicate that non-compliance with product quality standards can cause consumer distrust and worsen the brand image that has been identified with the government subsidy program. Therefore, it is important for the government and business actors to increase transparency, supervision, and law enforcement so that the public does not feel disadvantaged and continues to trust the products they consume. This study also recommends strengthening regulations and legal counseling to the public to increase their awareness and participation in consumer protection.

This study aims to analyze the influence of investment and development expenditure on poverty levels in Balikpapan City, considering the mediating role of income inequality. The research employs a quantitative approach using path analysis to examine both direct and indirect relationships among variables. The data used are secondary data from 2013 to 2023, including investment, development spending, the Gini index, and poverty rates. The results show that investment and development expenditure have a direct impact on both income inequality and poverty. Moreover, income inequality mediates the influence of investment and development expenditure on poverty. This study provides important implications for local government in formulating more effective and equitable development policies to reduce inequality and alleviate poverty in urban areas.  

This study aims to analyze the effect of sales growth, liquidity, and leverage on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange (BEI) during the period 2021-2023. Using a sample of 10 companies, this research collected financial data and annual reports to evaluate the relationship between these variables. The results of analysis indicate that sales growth and leverage have a significant effect on tax avoidance. Furthermore, the simultaneoustest results how that three variables collectively have a significant effect on tax avoidance. This study provides insights for stakeholders in understanding the dynamics of taxation within this industry and highlights the importance of considering other financial factors that may influence tax avoidance

The timeframe of financial statement publication refers to the interval between the end of the financial reporting period and the date the report is made available to the public. Prompt and timely publication of financial statements reduces information asymmetry between agents and principals. This study aims to provide empirical evidence on the effect of profitability and leverage on the timeframe of financial statement publication. The research was conducted on all companies listed on the Indonesia Stock Exchange (IDX) during the 2023 period. Industry type was used as a control variable. The sample was determined using a non-probability sampling method with a purposive sampling technique, resulting in 788 observations. The data were analyzed using multiple linear regression. The results show that profitability has a negative effect on the timeframe of financial statement publication, while leverage has no significant effect

Carbon emission disclosure is increasingly important for companies in establishing legitimacy, enhancing stakeholder trust, and drawing public attention to sustainability issues. This study aims to examine how profitability, leverage, and company size affect carbon emission disclosure. The research is grounded in legitimacy theory and stakeholder theory, which provide the theoretical foundation for understanding corporate carbon disclosure behavior. The population of this study comprises energy companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The sample was selected using non-probability purposive sampling, resulting in 113 observations. Data were analyzed using SPSS with multiple linear regression techniques. The results indicate that profitability and company size have a positive influence on carbon emission disclosure, while leverage does not have a significant effect. Theoretically, the findings support the notion that profitability and company size drive carbon disclosure, in line with legitimacy and stakeholder theories.

This study aims to deeply analyze the effect of brand association, product quality, and customer loyalty on saving decisions at Bank Syariah Indonesia (BSI) KC Gajah Mada, Palu City. With a focus on customer behavior, this research also seeks to understand how these three factors interact with each other and contribute to shaping savings decisions at Islamic banks. The method used in this research is a quantitative approach with a survey design to obtain objective and measurable data. The research sample consisted of 98 respondents selected by purposive sampling, namely with certain criteria relevant to the research objectives. The results showed that the brand association variable had no significant effect on saving decisions at Bank Syariah Indonesia KC Gajah Mada, Palu City. In contrast, the variables of product quality and customer loyalty are proven to have a significant influence on saving decisions. Simultaneously, the three variables together have a significant influence on saving decisions. This is reinforced by the results of the F test which shows the calculated F value of 69.100, which is greater than the F table of 3.94, with a significance level of 0.001, which means that the regression model used is feasible and these variables contribute significantly in explaining the customer's saving decision. The implication of this research for BSI is to strengthen brand association and improve product quality and pay attention to customer loyalty. For students, this research can be a reference in Islamic banking studies, and for future researchers it is recommended to add other variables to enrich the analysis.

This research aims to examine the impact of thrifting on the economic condition of clothing traders in Pasar Lasoani, to identify the factors that make thrifting a threat to these traders, to find solutions that traders can implement in facing competition with thrifted products, and to understand the Islamic economic perspective on thrifting practices in Pasar Lasoani. This study uses a qualitative research method, which is intended to describe and explain events or phenomena occurring in the field and to present data systematically, factually, and accurately regarding the facts or phenomena observed. The data for this study were obtained through observation, interviews, and documentation. The thrifting phenomenon has had a significant impact on the economy of clothing traders in Pasar Lasoani. On the positive side, this trend has increased income for traders who sell thrifted items due to their affordable prices and attractive variety. However, on the negative side, thrifting reduces the competitiveness of new and local clothing traders, thereby creating economic imbalances in the market. The increase in secondhand clothing imports is also perceived as a threat to the demand for new products, especially due to the strong interest of young consumers in branded clothes at low prices. To improve competitiveness, new clothing traders need to implement strategies such as price adjustments, product quality improvement, utilization of digital marketing, and consumer education on the advantages of new clothing. From an Islamic economic perspective, the practice of thrifting is permissible as long as it fulfills the pillars and legal conditions of buying and selling, namely clarity of the product, mutual agreement on price, and absence of excessive gharar (uncertainty). According to the school of Imam Malik, this practice is valid if the existing gharar is minor, unavoidable, and conducted with honesty, fairness, and transparency. Therefore, thrifting transactions in Pasar Lasoani can be considered in line with the principles of sharia.

Market structure is a fundamental element in microeconomic studies that influences the interaction between business actors and consumers. From an Islamic perspective, market structure is not only assessed based on efficiency and competition, but also prioritizes the values of justice and transparency. This study aims to examine how Islamic economic principles are applied in various forms of market structures and their implications for the behavior of economic actors. With a qualitative approach based on literature studies, this article examines the concept of justice ('adl) and openness of information as the main pillars in forming a healthy market according to Islamic law. The results of the study show that Islam encourages the creation of a free market but is still ethically controlled so that there are no practices of exploitation, price manipulation, or misleading information. This finding strengthens the importance of regulations that are in line with Islamic values in forming a sustainable economic system that is oriented towards the common good.

The digitalization of the sharia economy in Indonesia presents a great opportunity to expand financial inclusion, accelerate the transaction process, and improve the efficiency of the economic system based on Islamic values. This study aims to examine the dynamics of opportunities and challenges for the digitalization of the sharia economy amidst the development of the digital economy. Using a qualitative descriptive approach and thematic analysis techniques, this study reveals that innovations such as sharia fintech, halal e-commerce, and sharia digital banking have significantly driven the progress of the sharia economy. However, challenges such as low digital literacy, infrastructure inequality, and weak sharia-specific regulations are still major obstacles. The results of this study emphasize the importance of increasing sharia digital literacy, synergy between stakeholders, strengthening regulations, and developing competent human resources to ensure that the digitalization of the sharia economy remains in line with the principles of maqashid sharia and can develop inclusively and sustainably in Indonesia.

Sharia economy has emerged as one of the fields that offers significant opportunities to support economic growth at the national level. In this structure, Micro, Small, and Medium Enterprises (MSMEs) have a key role as the driving force of the community's economy. This article describes various tactics that can be applied by MSMEs to compete and develop in the context of the sharia economy. These tactics include increasing understanding of sharia finance, developing human resource capacity, product innovation in accordance with sharia principles, and utilizing digital technology to expand market reach. In addition, assistance from sharia financial institutions, the government, and the community are also crucial elements in creating an inclusive ecosystem. Through the application of these approaches, MSMEs are expected to be able to increase their competitiveness while supporting the principles of a fair and sustainable sharia economy. The research method applied to answer the problems studied is a descriptive method with a qualitative approach, which is based on the problems of this research, aiming to collect data and information related to MSME Tactics to Increase Competitiveness in the Sharia Economic Ecosystem. Meanwhile, to answer theoretical issues, a literature study is used with the hope that the analysis of several variables will make the research factors more accurate.

This study discusses the implementation of Murabahah contracts in pension financing products at Islamic Banks in Indonesia. This study aims to examine the procedures, mechanisms, characteristics, and obstacles faced in the implementation of Murabahah contracts in pension financing. The research method uses a literature approach and field observation to obtain data and information related to the financing process. The results of the study indicate that the pension financing procedure based on the Murabahah contract has been running in accordance with sharia principles and applicable regulations, starting from submission, document verification, feasibility assessment, to disbursement of funds through the wakalah mechanism. The characteristics of pension financing emphasize the certainty of payment through direct autodebit from pension funds. However, there are several obstacles such as limited customer understanding, regulations that are not yet specific, and the complexity of administrative procedures. This study recommends increasing sharia literacy and strengthening regulations to support the development of sustainable sharia pension financing.

The analysis in this study aims to evaluate the influence of Restaurant Tax, Parking Tax, and Groundwater Tax on the Regional Original Revenue (PAD) of Wonogiri Regency. A quantitative method was applied in this research, utilizing historical data collected from the Regional Financial Management Agency (BPKD) of Wonogiri Regency for the 2020–2024 period. The results indicate that the Restaurant Tax does not have a significant effect on PAD, with a significance value of 0.204. In contrast, both the Parking Tax and Groundwater Tax have a positive and significant impact on PAD, with significance values of 0.001 and 0.007, respectively. These findings suggest that although the number of restaurants has increased, the demand for restaurant services has not kept pace. Meanwhile, the growth in motor vehicle numbers and public awareness of groundwater tax obligations have contributed to the increase in PAD. This study recommends enhancing the effectiveness of tax management and improving public outreach regarding tax obligations by the local government.