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Although North Sumatra's cattle farms have enormous potential for development, there are still several issues that hinder productivity and efficiency. The comparative advantages and development strategies of cattle farming in the region are the subject of this study. The methods used include literature analysis and secondary data from various relevant sources. The results showed that, although local cattle have advantages in terms of adaptation to the environment, their productivity is lower than imported cattle such as Brahman Cross. Some of the factors that lead to low productivity include poor feed management, limited use of technology such as artificial insemination, and an ineffective marketing system. In addition, this study found that by improving the efficiency of agricultural waste as feed, cattle farming can thrive, the use of biogas and improved marketing systems through farmer cooperatives. Improving the competitiveness of cattle farming in North Sumatra can be achieved through the application of technology and local wisdom-based approaches. This research is expected to help in making policies and strategies to develop more efficient and sustainable cattle farming in the future.

Legal protection for daily cooperatives is very important to ensure that their duties are carried out fairly, in accordance with applicable regulations, and without violating the rights of cooperative members. However, in the implementation of this task, there are often unwanted situations, such as violent crimes that can threaten the safety and integrity of daily cooperative employees. The inability to pay debts can trigger emotions and frustration on the part of borrowers, which in turn can trigger acts of violence against daily cooperative employees in the city of Kupang. Based on the above background, the following problem formulation is proposed: (1) What are the factors that encourage the occurrence of acts of violence against cooperative employees when carrying out collection duties? (2) What is the form of legal protection provided by the government to cooperative employees when carrying out collection duties?. This research was carried out in Kupang City, precisely at the PNM Mekaar Office, Kelapa Lima Kupang Branch. This research is an empirical legal research, which is carried out with a legislative approach and a case approach. The data were analyzed in a descriptive-qualitative manner. Based on the results of the research conducted, it was obtained that: (1) factors that encourage acts of violence against cooperative employees when carrying out collection duties, including: (a) Internal factors, including; (a) morality and education, (b) low consumer income factors, (c) consumer economic pressure, (d) uncontrolled emotions, (e) the influence of alcohol. b) External factors, including; (a) risky environmental factors, (b) social factors. (2) Forms of legal protection provided by the government to cooperative employees when carrying out collection duties, including: (a) Preemptive protection: can mean taking preventive measures. (b) Preventive Protection: This protection involves various policies, regulations, and mechanisms. (c) Repressive protection: actions taken to address, stop, or punish unlawful acts. The author's advice is to report the incident of violence to your superior, cooperative management, or the authorities as soon as possible. Make sure to follow the cooperative's internal procedures related to complaints and handling of violence.

Increasing human resource capacity in business negotiations is one of the strategic efforts to empower the Papuan people. This article is the result of implementing business negotiation training designed by the South Papua Provincial Government, Small and Medium Enterprises Cooperatives, Industry and Trade Service for involving academics from Musamus University the indigenous Papuan community in South Papua Province. The aim of the activity is to improve business negotiation skills to support the sustainability of small and medium enterprises (SMEs) managed by local communities. Training methods include participatory approaches, simulations, and case studies on business negotiations. The results of the training showed an increase in participants' understanding of effective negotiation techniques, business planning, and strategies for dealing with market dynamics.

This community service activity is an assistance that is packaged in the form of counselling. The activity focused on sharing experiences with residents of Kesongo Village, Tuntang District, Semarang Regency. The activity was held at the Kesongo Village Hall with the object of the community who are members of the catfish farming group. Participants who participated in this programme were initially targeted at 50 people from residents who have been involved in or have not been in the catfish farming business. There were about 35 participants or about 70% of the planned participants. The socialisation of this catfish farming mentoring training needs to be conveyed to the community at large. The more people who are involved in catfish cultivation, the more they will understand the importance of having a side business. In addition to the technical material presented related to catfish cultivation, business governance in the form of community-based groups and cooperatives was also delivered. Suggestions that can be given for this activity include that Kesongo Village residents continue to maintain a positive business climate in the catfish farming group.  The abundant freshwater around Rawa Pening should be further enhanced. The more successful small home-based businesses will further improve the welfare of the community.

Every company, whether public or corporate, is established to achieve certain goals. To achieve success, the foundation of competence needs to be considered. Factors are useful to help organizations improve performance. To support the performance of an employee, employees are needed who have performance factors in accordance with the needs needed in a company. This study aims to determine the factors of employee performance seen from indicators of performance knowledge, motivation, organizational culture of the performance of employees of the advanced palm oil plantation cooperative Pirbun West Pasaman in carrying out their duties or work. The research motede used is a qualitative method, data collection techniques are interviews, observations, and document studies. The results of this study obtained the conclusion that the performance factors of employees in the advanced palm oil plantation cooperative (KPS) advanced pirbun pasaman barat are adequate. This can be seen based on indicators put forward by Spencer, namely performance knowledge, motivation, employee performance organizational culture. each of these indicators has been fulfilled in the employees of the advanced palm oil plantation cooperative (KPS) pirbun west pasaman.

The research conducted on this occasion was used by researchers to determine the influence of several variables which include: (1) understanding of accounting, (2) use of information technology, (3) HR competency on the quality of financial reports which in this research is moderated using implementation of the Minister of Cooperatives Regulation. This research has been supported by population data, namely all cooperatives in the Gianyar Regency area with data reaching 1,285 units. In carrying out the sampling process, this research used a purposive sampling technique, so that sample data was successfully obtained with a total of 171 cooperatives. The researchers have chosen a data collection technique using the process of distributing questionnaires. The data successfully obtained by the researchers will continue to be processed with the support of the SEM PLS version 4.0 application. The results of this research succeeded in providing proof that understanding accounting and also the use of information technology produces a positive and significant influence on the quality of financial reports, while the HR competency variable does not produce a significant influence on the quality of cooperative financial reports. Keywords: report quality, accounting, technology, competence

This community service activity was carried out among the members of the Sakinah Tailors' social gathering in the Kampung Bali sub-district of Sungai Serut, Bengkulu City. The members of the Sakinah Tailors' social gathering have the potential to grow because the members or partners already have sewing skills or their own sewing businesses. This is a supporting factor in developing a cooperative. However, they are constrained by limited knowledge about the procedures for forming a cooperative, capital, and how to prepare cooperative financial reports. So far, the members of the Penjahit Sakinah sewing circle have been carrying out savings and loan activities, but the administrators still carry out savings and loan activities in a conventional manner, so they want to form a sharia savings and loan cooperative. Therefore, the Community Service Team from the Faculty of Economics and Business wants to conduct socialization and assistance activities for the formation of a sharia-based savings and loan cooperative. The method used is through direct socialization and assistance activities using the Excel application, followed by posting, adjusting journals, and reporting activities.

Structured and efficient inventory management is very important for cooperatives, which have special operational and logistical needs. This study aims to develop a web-based inventory system and also develop it into a mobile application that is able to support real-time stock and asset management, using Javascript, PHP, HTML, CSS, and implemented on the XAMPP platform with phpMyAdmin support. This system is designed to record and monitor goods accurately, optimize the flow of goods in and out, and provide automatic inventory reports. The waterfall approach is applied in the development of this system, starting from needs analysis, design, implementation, to testing. The results of the study show that this system has succeeded in increasing the accuracy of recording goods, accelerating the decision-making process through data-based reports, and reducing manual errors that often occur in inventory management. This system not only supports operational transparency, but also helps a cooperative in achieving logistical efficiency and resource optimization.

This study aims to determine the considerations used by management in fraud response to cases that have harmed cooperatives and customers, and to determine the loss recovery system taken by management. The subjects and organizations studied are the management of a microfinance institution (ABC Cooperative) in Central Java. The objectives of this study will be achieved by using a qualitative research design, with a case study approach. Case studies are chosen because the unit of analysis is one organization. Analytical research is used to explore how and why a phenomenon occurs. The results of this study explain that the response taken by the cooperative to cases of fraud committed by its employees is termination of employment with several agreements, without involving the legal process. This step is taken to maintain the good name of the Cooperative in the eyes of the public and minimize the expenditure of larger funds. In practice, this study proves and strengthens the theory that most fraud committed by employees is undetected and is often resolved secretly to protect the victim's good name, this estimate is likely to underestimate the actual losses to business and society. This study can also provide practical implications for other cooperative institutions as a reference in making decisions related to similar cases.

This study examines the role of digital cooperatives and MSMEs in driving business modernization to strengthen Indonesia's economy. Cooperatives and MSMEs are essential for economic growth and community welfare, significantly contributing to Indonesia's GDP and employment. However, they face challenges in modernization due to limited technology access and management issues. Using a systematic literature review, this research analyzes the influence of digital transformation on cooperatives and MSMEs, identifying digital technology adoption, collaborative approaches, and governmental support as key factors in modernization. Findings highlight that a structured digital framework, social capital, and policy backing enable cooperatives and MSMEs to enhance operational efficiency, resilience, and competitiveness. This modernization model offers insights into fostering a sustainable, inclusive economy through digitalized cooperative structures. The research underscores the need for ongoing digital adaptation, emphasizing cooperatives' dual role in community development and economic resilience.

Koperasi Simpan Pinjam (KSP) Maju Mapan Jaya is one of the cooperatives engaged in savings and loans. In an effort to provide maximum service to customers, KSP Maju Mapan Jaya has collectors who are tasked with collecting credit installments and taking customer savings deposits directly to the customer's location for the convenience and security of customer funds.Transaction recording is still done manually by cooperative collectors by recording in the savings ledger or loan ledger and then submitting it to the cooperative office. Partners expect assistance in the application of information technology, especially the digitization of collector transaction data to minimize obstacles in the field. The purpose of this community service activity is to help partners provide assistance and implement a digital-based collector transaction data information system.

This research is motivated by the phenomenon of the lag of the Private Islamic Senior High School (MAS) YASTI Singkawang, the second oldest madrasah in the city which has been established since 1991, compared to newer schools that are more popular with the community. The main challenge faced is the small number of students. This condition questions the central role of madrasah principal leadership in improving the quality of education, especially in process standards, to respond to competition. The focus of this research is to examine: (1) the implementation of madrasah principal leadership, (2) supporting and inhibiting factors. This study employed a qualitative method with a field research approach. Data were collected through non-participant observation, in-depth interviews, and documentation studies. Informants in this study included the madrasah principal, teachers, administrative staff, and students. The collected data were analyzed interactively through data reduction, data presentation, and conclusion drawing to ensure the validity of the findings. The results of the study indicate that: (1) The madrasah principal's leadership is implemented collaboratively and participatively, involving all stakeholders in strategic planning and decision-making. (2) Key supporting factors include a conducive madrasah environment and diversified funding sources (BOS and madrasah cooperatives). Meanwhile, inhibiting factors include financial constraints, annual flooding, and a lack of community support and interest. Mitigation strategies were addressed through collaboration with government agencies, universities, and parents/guardians, as well as through simplifying lesson plans to enhance teacher creativity

This research aims to analyze efforts to empower the economy of village communities through improving and developing Micro, Small and Medium Enterprises (MSMEs) using Anthony Giddens' Structuration theory. The research method used is a qualitative approach. The method for determining the research location uses the purposive area method, namely in Jubung Village, Sukorambi District, Jember Regency. Determining research informants used the purposive sampling method. The informants in this research were MSME actors and the village government in Jubung Village. Data collection includes observation, interviews, and documentation, then the data analysis process includes data collection, data reduction, data display, and conclusion drawing. The research results show that the village government in empowering MSMEs in Jubung Village has carried out its role well by providing a special platform or place for MSME actors to enable them to produce and market their goods. Apart from that, the Jubung Village government is trying to propose and seek budget support and technical assistance from related agencies, such as the Cooperatives Service.

The history of the birth and development of cooperatives in developed (western) and developing countries is indeed very diametric. In the west cooperatives were born as a Movement to fight against market injustice, therefore growing and developing in an atmosphere of market competition. Even with its strength, cooperatives have achieved a bargaining position and an important position in the constellation of economic policies, including in international negotiations. The laws and regulations that govern cooperatives grew later as a demand of the cooperative community in order to protect themselves. The purpose of the research is to find out how the Role of the Tunggal Jaya Fakfak I Savings and Loan Cooperative (KSP) on the income and business of its members. To find out whether the role of the Tunggal Jaya Fakfak I Savings and Loan Cooperative (KSP) on income and business can improve the welfare of its members. This research method uses quantitative and qualitative methods. The results of this study prove the contribution made by the Tunggal Jaya Fakfak I Savings and Loan Cooperative (KSP) to the Community and its members, so it can be said that the Tunggal Jaya Fakfak I Savings and Loan Cooperative (KSP) plays a very important role in improving the welfare of the community in Fakfak Regency especially the people who are its members so that the standard of living is more guaranteed and the welfare of its members is also achieved due to changes in the income of its members. In conclusion, the Tunggal Jaya Fakfak I Savings and Loan Cooperative (KSP) also has a positive impact on the government in helping to overcome the problem of poverty by playing a role in providing savings and loans, to members and the community in Fakfak Regency, so that the community can develop their businesses.

Bermi Village is one of the villages in Mijen District, Demak Regency. The existence of Bumdes in a village is currently important for the development and independence of the village. With quite a lot of village potential, including Sumur Gandeng, onion farmers, rice farmers, water hyacinth craftsmen groups, catering, and waste that is not managed properly. However, until today the lack of good management has become an obstacle for Bumdes in Bermi Village. In terms of legal aspects, improvements need to be made, and there are no productive businesses operating from the potential of Bermi Village. Based on this background, this service aims to help Bermi Village in increasing knowledge of Bumdes management, by conducting socialization and Discussion (Focus Group Discussion) of village potential which is used as a productive business plan to be implemented. The results of this service, as many as 92% of participants stated that they understood and understood the socialization given (with details of 35% very understanding, and 58% understanding), and it was decided that several business plans that would be implemented were the management of Bumdes cooperatives for productive businesses, management of Sumur Gandeng as a tourism business, and management of village-level waste as a form of non-productive Bumdes business. So that with this service, Bumdes becomes well organized in organizational administration.

Cooperative loans are financial facilities provided by cooperatives to their members to meet funding needs with predetermined terms and conditions. The process includes submission, assessment and disbursement of funds according to members' needs and abilities. This loan generally has a certain interest and repayment period. The aim of the research is to determine the provision of loans in a decision support system using a combination of AHP and SAW methods. The AHP method is an analytical technique for selecting the best alternative in complex decision making, by weighing preferences and criteria, while SAW is a calculation approach that takes into account relative weights for evaluating alternatives in a decision support system. The final result of combining the AHP and SAW methods is to obtain a ranking of the names of cooperative members who are entitled to receive loans, ranging from the best 10 people out of 50 people in each region in Jakarta.

The implementation of MYOB Accounting at the Blue Campus Prosperous Employee Cooperative is a strategic step to increase efficiency and accuracy in financial management. Previously, this cooperative used a manual system which was prone to errors and took time in the process of recording transactions. By switching to MYOB Accounting, cooperatives can automate various financial processes, from recording daily transactions to monthly financial reports. This implementation not only speeds up the administrative process, but also increases the transparency and accountability of financial reports. As a result, the Biru Sejahtera Campus Employee Cooperative has experienced an increase in data-based decision making, as well as making it easier for members to access financial information. It is hoped that the implementation of this software-based accounting system can become a model for other cooperatives in improving financial management professionally and efficiently.

The purpose of this study is to determine the impact of Micro, Small and Medium Enterprises (MSMEs) on Indonesia's economic growth from 2015 to 2022. The type of research used is quantitative descriptive research using time series data which is secondary data obtained from the Ministry of Cooperatives and Small and Medium Enterprises and the Central Statistics Agency (BPS). Simple regression analysis, t-test, and coefficient of determination (R2) were used for hypothesis testing. Based on the results of the t-test, it was concluded that MSMEs had a significant influence on Indonesia's economic growth from 2015 to 2022. Statistical analysis confirms a substantial impact, with MSMEs contributing around 80.2% to the variation in economic growth, as indicated by the coefficient of determination (R²). This shows that MSMEs play a crucial role in driving economic development in Indonesia during the research period. This study concludes that Micro, Small, and Medium Enterprises (MSMEs) have a significant and positive impact on Indonesia's economic growth from 2015 to 2022. The contribution of MSMEs, which reaches around 80.2% of the variation in economic growth, emphasizes their crucial role in the country's economic development. This highlights the importance of supporting and increasing MSME activities to encourage sustainable economic progress.

A cooperative is a business entity based on the principle of kinship. Cooperatives have the aim of improving the welfare of their members through the activities they carry out. The Binjai City Cooperatives and UMKM Service is a regional apparatus within the Binjai City Government for government affairs in the field of Cooperatives, Small and Medium Enterprises. The Binjai City Cooperatives and UMKM Department always carries out assessments of every cooperative in the city of Binjai in the form of an assessment of the best cooperatives which aims to increase the motivation of cooperative institutions and as an evaluation material for the performance of cooperatives recorded in the City of Binjai. In carrying out the assessment of the best cooperatives carried out by the Binjai City Cooperatives and UMKM Service, it took quite a long time. This is because the data collection and processing process is conventional and simple. To overcome existing problems, a decision support system was created to facilitate the management and calculations of each cooperative. In this research, the method used in the calculation process is WASPAS (Weighted Aggregated Sum Product Assessment). The Weighted Aggregated Sum Product Assessment (WASPAS) method is a method that is able to minimize errors or maximize the assessment to determine the highest and lowest values. The final result of this research is a decision support system that is able to produce decision recommendations in determining the best cooperative at the Binjai City Cooperative and UMKM Department.  

This research aims to determine the effectiveness analysis of the strategic role of the Department of Cooperatives and SMEs in implementing the UMKM development program in Sikka Regency. Data analysis uses Qualitative Analysis with the interview method. The results of this research show that, firstly, the strategic role carried out by the District Cooperatives and SMEs Service. Sikka is education and training which aims to increase the capacity and abilities of MSME players and facilitate the process of processing business legalization such as permits, MUI certificates, halal and so on. The two efforts that have been carried out by the Department of Cooperatives and SMEs include providing training to MSMEs, both technical training and training to increase the insight of MSME players. Third, efforts to implement the MSME development program carried out by the Sikka Regency Cooperative and SME Service have not been effective due to various obstacles, namely internal factors such as a lack of budget for coaching assistance, as well as external factors such as a low entrepreneurial spirit, the level of consumption of products produced by MSMEs also low, as well as low marketing of local products produced by MSMEs.