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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 influencers and electronic word of mouth  (e-WOM) on the purchase decision of Bika Ambon Ahun in Medan City. The rapid development of social media has transformed how consumers obtain information and make purchasing decisions, making influencers and e-WOM essential components in shaping consumer perceptions and behavior. This research employs an associative quantitative method with data collected through questionnaires distributed to consumers who were familiar with the product through social media. The data were analyzed using partial (t-test) and simultaneous (F-test) analyses to examine the strength of the relationship between the independent variables and the purchase decision. The findings indicate that influencers have a positive and significant effect on purchase decisions, as consumers perceive influencer review content to be credible, engaging, and persuasive. Likewise, e-WOM demonstrates a positive and significant influence, supported by consumer trust in online reviews, comments, and recommendations that serve as strong social proof before making a purchase. Simultaneously, both influencers and e-WOM contribute 68.4% to the variation in purchase decisions, while the remaining 31.6% is influenced by other external factors. These results emphasize that the combined influence of influencers and e-WOM generates a synergistic effect that strengthens consumer interest, trust, and confidence in purchasing local products such as Bika Ambon Ahun. The study implies the importance for businesses to optimize digital marketing strategies by collaborating with credible influencers and encouraging positive online reviews as a means to reinforce consumer purchase decisions.  

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.    

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.

The development of electronic commerce (e-commerce) in Indonesia has grown rapidly alongside the increased use of digital technology by the public. While offering convenience and efficiency in transactions, e-commerce also presents various legal challenges that may harm consumers, such as unclear product information, personal data breaches, and weak dispute resolution mechanisms. These conditions highlight the importance of consumer legal protection in digital transactions. This study aims to analyze consumer legal protection in e-commerce transactions, focusing on existing challenges and legal remedies based on Law Number 8 of 1999 concerning Consumer Protection and Government Regulation Number 80 of 2019 on Trade Through Electronic Systems. The research employs a qualitative method with a normative juridical approach. Data were collected through literature review of primary legal materials, including laws and regulations, as well as secondary materials such as journals, books, articles, and other relevant sources. The findings indicate that consumer legal protection in Indonesian e-commerce transactions has an adequate legal foundation. Law Number 8 of 1999 serves as the main basis for protecting consumer rights, while Government Regulation Number 80 of 2019 strengthens regulations in response to digital commerce developments. However, implementation remains challenging, particularly regarding supervision and consistent law enforcement. Therefore, stronger government involvement, increased responsibility of e-commerce businesses, and improved consumer awareness are needed to achieve effective and sustainable consumer protection.

Almost all formal workers dedicate all their time and energy to their companies during their productive years. As a result, it is very difficult for workers to start other businesses besides their formal jobs. Without the skills and strategies for entrepreneurship, many workers find it difficult to survive when they reach retirement age. From a sustainable human resource management perspective, the retirement preparation period (MPP) is a strategic phase for maintaining the social welfare of employees and taking preventive measures to address post-retirement social issues such as decreased productivity, economic dependence, and individual social roles. For employees who will enter retirement age in the next two years, PT. Sindopex Perotama regularly conducts MPP training. This year, the MPP training was themed “food security to achieve food self-sufficiency in retirement.” PT. Sindopex Perotama collaborated with LS Farm, Trawas Eduwisata Center (TEC), and a team from KH. A. Wahab Hasbullah University (UNWAHA) Jombang as part of the Tridharma community service program. This activity was achieved by applying the results of evaluations from observations of previous activities so that it was on target through proper planning (identifying needs in collaboration with partners), implementing activities, and providing direct assistance at the activity location. This program is expected to bring about social change, such as greater social welfare for employees approaching retirement age, greater economic independence in terms of food, and greater awareness of the role of retirees in maintaining food availability and social harmony in their neighborhoods. In addition, this program demonstrates sustainable human resource management practices in companies that care about the welfare of their employees until they retire.

This research was conducted for the purpose of ascertaining law enforcements for Small and Medium Enterprises (SMEs) business actors in Indonesia based on Law No. 55 of 1999 concerning Prohibition of Monopolistic Practices and Unfair Business Competition. It also analyzes the role of government in providing enforcements to small and Medium Enterprises. In this study, normative legal research was used. It found that the legal protection of small businesses competition in Indonesia is a manifestation of the implementation of economic democracy that contains the principles of justice and togetherness to encourage creating opportunities for every businessman in a healthy competition environment. It also found that healthy competition aims to avoid a monopoly of certain business actors only, but it could provide business opportunities for Small and Medium Enterprises business actors to enlarge their business.

Economic independence for Islamic boarding school graduates remains a challenge amidst competitive job market. This community service (PkM) aims to increase the motivation and insight of female students (santriwati) regarding business opportunities in the service sector as an entrepreneurship alternative without requiring significant capital. The main problem faced by the partners in Baturaja was limited business literacy and the perception that entrepreneurship necessitates physical products. The method employed was socialization through interactive lectures, group discussions, and sharing sessions with academics. The results of the activity indicated a significant increase in entrepreneurial motivation among the students, with 85% of participants now expressing interest in starting service-based businesses such as education, design, or digital services. Furthermore, the participants' understanding of practical steps to initiate a business increased substantially. This activity successfully shifted the students' mindset to become more innovative and independent in facing economic challenges post-boarding school education.

This study aims to explore the dynamics of psychological empowerment among women entrepreneurs by examining how they construct entrepreneurial identity, develop competence, cultivate independence, and generate social impact through their business activities. The background of this research stems from the need for women in micro and small enterprises to receive support that extends beyond technical skill development, emphasizing psychological aspects such as self-belief, personal control, and decision-making capacity. Employing a qualitative phenomenological approach, this study involved three women entrepreneurs selected through purposive sampling. Data were collected using semi-structured interviews to capture the participants’ subjective experiences in managing their businesses. The findings reveal four central themes: entrepreneurial identity shaped by personal values and lived experiences, competence that evolves through continuous learning and problem-solving, independence reflected in decision-making and business management, and social impact manifested in the creation of economic opportunities and contributions to the surrounding community. These results illustrate that psychological empowerment among women entrepreneurs is a dynamic process formed through the interaction of personal experiences, entrepreneurial practices, and community support. The study emphasizes the importance of empowerment programs that integrate psychological strengthening alongside technical training, with communities serving as vital spaces for collective learning and mutual support. Recommendations highlight the need for holistic empowerment models that consider the sociocultural context of women entrepreneurs and foster sustainable growth in both personal and business capacities.  

The increasing competition in the coffee shop industry in Bandung requires businesses to adopt marketing strategies that emphasize long-term relationships with customers. This study aims to analyze the implementation of relationship marketing strategies in building business networks at Groei Coffee, a community-based café located in Sukapura, Bandung Regency. A descriptive qualitative approach was employed, with data collected through observation, interviews, and documentation. The findings indicate that relationship marketing at Groei Coffee is implemented through consistent product quality, two-way communication with customers, personalized services, and collaboration with campus communities and strategic partners. These strategies have proven effective in enhancing customer loyalty, expanding business networks, and strengthening the café’s competitive position in the food and beverage industry. However, several challenges were identified, including limited resources, price sensitivity among student customers, and dynamic consumer preferences. Therefore, an adaptive and sustainable approach is required to ensure that relationship marketing strategies provide long-term benefits for small and medium-sized enterprises (SMEs).

The rapid growth of e-commerce in Indonesia has encouraged businesses to adopt digital marketing strategies supported by effective information management. Marketplace platforms such as Shopee provide extensive marketing data with strategic value; however, its utilization requires a structured system. This study aims to analyze the implementation of Marketing Information Systems in supporting digital marketing strategies on the Shopee e-commerce platform. The research employs a qualitative descriptive approach through literature review and indirect observation using internet-based scholarly sources. Data were collected from relevant national and international journals and analyzed descriptively to identify the roles, components, and influencing factors of Marketing Information Systems. The results indicate that Marketing Information Systems play a significant role in supporting digital marketing decision-making through the management of internal records, marketing intelligence, marketing research, and decision support systems. Furthermore, the implementation of Marketing Information Systems on Shopee is influenced by information technology development, company size and scale, consumer behavior, competitive environment, and corporate strategy and objectives. This study is expected to contribute theoretically to the development of digital marketing studies and provide practical references for e-commerce businesses in optimizing data-driven marketing strategies.

The development of the retail sector, especially with the rise of modern retail and franchise minimarkets, encourages small-scale retail businesses to adapt through effective marketing strategies. This study aims to analyze the implementation of retail promotion management at Toko SRC Satria and its role in increasing consumer buying interest and loyalty. Using a qualitative approach with a descriptive method, data was collected through observations, in-depth interviews, and documentation with the store owner and consumers. The results show that Toko SRC Satria has implemented a planned retail promotion management strategy, even on a small scale, including neat product arrangement, attractive display usage, discounts, bundled offers, and intense direct communication between the store owner and consumers. The application of these strategies creates a comfortable shopping experience and increases consumer interest in making purchases. This study also shows that retail promotion management contributes to increasing buying interest, as seen in the stable frequency of visits and the tendency for repeat purchases. A personal approach and friendly service are important factors in building consumer loyalty. The implications of this study suggest that simple yet targeted retail promotion management can enhance competitiveness and support the sustainability of businesses amid fierce competition.

This community service activity was carried out to enhance the managerial capacity and digital competence of Micro, Small, and Medium Enterprises (MSMEs) in Sunggu Manai Village, Patalassang District, Gowa Regency. In the digital economy era, MSME actors must adapt to technological changes and manage their businesses professionally to remain competitive. The activity employed a participatory and applicative approach involving training in business management, digital marketing, and application-based financial recording. The results showed a significant increase in participants’ knowledge and skills, particularly in business planning, financial management, and the use of social media and online marketplaces for product promotion. About 80% of participants successfully created digital business accounts and started marketing their products online. The program also fostered awareness of the importance of digital transformation and collaboration among MSME actors. Therefore, integrating managerial capacity building with business digitalization proved effective in enhancing the competitiveness and sustainability of MSMEs in rural areas.

Small and medium-sized enterprises (SMEs) producing bags play an important role in the regional economy, but still face problems in financial management, particularly cash flow planning. The main problem faced by SME partners producing bags in Cipamokolan Village, Rancasari District, Bandung City, is the lack of comprehensive cash flow planning, which has the potential to cause liquidity problems. This community service activity aims to improve the understanding and skills of bag SME  in preparing a simple cash budget and encouraging its sustainable implementation. The methods used include training and mentoring with stages of problem identification, material delivery, cash budget preparation practice, and evaluation. The results of the activity show an increase in partners' understanding of cash planning, their ability to prepare a simple cash budget, and their commitment to implementing a cash budget in their daily business financial management. This activity is expected to improve cash flow control and support the sustainability of bag SME businesses