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This study aims to evaluate the extent to which the Shopee e-commerce platform affects the sales rate of clothes in Pasar 16 Ilir, Palembang, which is known as one of the largest clothing trading centers in South Sumatra. The background of this research departs from the phenomenon of the rapid development of e-commerce in Indonesia, where Shopee dominates the fashion category and is the main choice of consumers in online shopping. The change in consumer behavior from conventional to digital shopping patterns encourages businesses in traditional markets to adjust strategies to remain relevant and competitive in the increasingly dynamic era of digital transformation. This research method uses a combination of quantitative and qualitative approaches. A survey was conducted on 100 sellers and 150 consumers to collect data on shopping habits, perception of promotions, and the impact of using Shopee on clothing sales. In addition, in-depth interviews with several business actors at Pasar 16 Ilir were conducted to gain a more detailed understanding of the adaptation strategies they implemented. Data analysis shows that Shopee's promotional features, such as discounts, cashback, and flash sales, are the dominant factors that increase consumer interest. Hedonistic aspects, including the convenience and pleasure of online shopping, as well as customer reviews, also have a significant influence on purchasing decisions. The results of the study confirm that the integration of Shopee with the traditional market contributes to the increase in the volume and sales value of clothes in Pasar 16 Ilir. The online-to-offline (O2O) synergy model helps merchants reach a wider market and improve their competitiveness. In conclusion, optimizing e-commerce platforms through effective promotion strategies, review management, and customer service is the key for MSME actors in facing competition in the digital era.

This community service initiative aims to educate and assist in the implementation of an Internal Control System ICS at Minimarket Malika as a strategic effort to safeguard assets and enhance operational effectiveness and efficiency. The ICS applied includes a systematic recording process for inventory, purchase prices, and selling prices. These records are intended to ensure that all transactions are properly documented and accountable.Internal evaluations are conducted regularly through annual stock-taking activities, which involve verifying and matching inventory data recorded in the system with the actual physical stock in the store or warehouse. This activity serves as a critical benchmark for assessing business stability, the accuracy of inventory records, and the overall effectiveness of inventory management. Any transactional errors identified during sales operations are corrected immediately in real-time to prevent error accumulation and potential financial losses. The role of management is essential, particularly in maintaining business continuity through improved service quality and the timely fulfillment of customer needs. In response to intense competition and dynamic market changes, Minimarket Malika adopts adaptive strategies such as price adjustments, excellent customer service, and a broader product assortment to meet diverse consumer demands. To prevent fraud, the minimarket has installed CCTV cameras at strategic locations and provides training for employees on how to detect counterfeit money and suspicious behavior. The ICS also supports risk management in inventory by monitoring the movement of goods in real-time, allowing management to make accurate decisions about which products need to be stocked in accordance with current consumer demand trends.Through the consistent and comprehensive application of an internal control system, Minimarket Malika is expected to improve its competitiveness while maintaining the integrity and sustainability of its business operations amid ongoing economic challenges. Furthermore, this approach serves as a practical model for other small and medium enterprises (SMEs) aiming to strengthen their internal governance and adapt to an increasingly complex retail environment.

The rapid development of information technology has had a significant impact on various sectors of life, including micro-enterprises such as meatball stalls. Amidst increasingly fierce competition and the need for operational efficiency, many micro-enterprises are shifting from manual management systems to digital systems. This study aims to explain the background, objectives, and benefits of utilizing information technology in managing meatball stalls, with a focus on the implementation of the Odoo application as a business management solution. Odoo is an open-source Enterprise Resource Planning (ERP) system that offers various functional modules such as Point of Sale (POS), inventory management, accounting, and Customer Relationship Management (CRM). Through the implementation of Odoo, meatball stalls can manage various operational aspects in an integrated manner, from recording sales transactions, managing raw material stock, financial reporting, to customer relations. The results of this technology implementation show significant improvements in data recording accuracy, service speed, and ease of decision-making based on accurate and real-time data. In addition, this technology also provides opportunities for stall owners to develop their businesses more professionally and competitively. Thus, the integration of information technology like Odoo not only improves efficiency and productivity but also contributes to economic growth by strengthening the micro-enterprise sector. This digital transformation is expected to be a strategic step in realizing a modern meatball stall that can compete in the digital era.

The implementation of Supply Chain Management (SCM) makes many businesses manage information, goods, services and money as good as possible so they can provide fast and high-quality services to customers. Therefore, this study aims to implement SCM in Kopi Bintang Salatiga SMEs to decrease production costs, increase revenue, improve operational efficiency and establish good relationships with customers. This study discusses the SCM process and the added value in Kopi Bintang Salatiga SMEs so in the future Kopi Bintang Salatiga SMEs can have good risk management and increase added value. The data was collected through literature study and interviewing the owner of Kopi Bintang Salatiga SMEs. This study found that weather, natural disasters, fires and coffee pests are the factors with the highest risk in the SCM process of Kopi Bintang Salatiga SMEs. The added value of farmers & post-harvest coffee processors of Kopi Bintang Salatiga Kopi Bintang Salatiga SMEs is already quite high at 99%, while at grade I coffee sales is 71% and grade II is 47% it appears that coffee with grade II has lower added value, so it is needing accuracy of coffee processing at farmers & post-harvest coffee processors so the grade I coffee product is increased.

This study proposes a hybrid approach combining Frequent Itemset Mining (FIM) and Algorithms and Genetic Algorithm for product layout optimization with a case study at PT. MPI Pharmacy. The FIM Algorithms is employed to extract association rules from 1,000 beauty product sales transactions, while the Genetic Algorithm is utilized to perform product placement based on these rules generated, with storage space constraints. Implementation results demonstrate that this hybrid approach successfully identifies 18 key association rules (support >15, confidence >80%) and proposes an optimal layout configuration model that reduces customer travel distance by 25 compared to conventional layouts used by MPI Pharmacy. The Genetic Algorithm solves complex rule-based optimization problems for product placement, which are limited by traditional market basket analysis (MBA) approaches that rely solely on association rules. This hybrid sistem not only improves pharmacy operational efficiency at PT MPI (reducing service time by 18) but also increases cross-selling opportunities by 22. Hence, inventory operations management impproved efficiently. The research findings contribute to the field of retail space optimization by effectively integrating association rule mining and evolutionary computation.  

This study aims to determine the effect of profitability (X1) and sales growth (X2) on earnings management (Y) with financial distress (Z) as a mediating variable. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sampling technique for this study used purposive sampling so that a total of 92 data could be processed. The data analysis technique in this study uses path analysis using SPSS software version 25. The results showed that profitability has a negative effect on earnings management and sales growth has a positive effect on earnings management. Profitability has a positive effect on financial distress, while sales growth has no effect on financial distress. Financial distress has a positive effect on earnings management. The results of the mediating variable test using path analysis show that financial distress is able to mediate the effect of profitability on earnings management, while financial distress is unable to mediate the effect of sales growth on earnings management.

Abstract. A store requires an effective and efficient accounting information system to manage its finances, ensuring business continuity and financial sustainability. One such case is Am Collection Store, which has not yet adopted computer technology. The store still uses manual methods for cash receipts processing. This Cash Receipt Application was designed using the waterfall method, applied as a system development method, and utilizes PHP and MySQL programming languages. The objective is for Am Collection Store to record all cash receipts from sales without the need for manual bookkeeping. The system design tools used include UML, such as Use Case Diagram,  and Class Diagram. The result of this research is the design of a web-based accounting information system for cash receipts, which simplifies cash management to be more effective and efficient. Additionally, it produces detailed reports on matters related to the cash receipt processes from transactions conducted by both customers and sellers.

Advances in digital technology have brought significant changes in the way local brands build their brand image and positioning in the market. Social media is one of the main platforms used in marketing communication strategies because of its ability to reach a wide and interactive audience. This research aims to analyze the marketing communication strategy implemented by Daclen, a local fashion brand from Bandung, in shaping sales positioning through the Instagram account @Daclen.id and its official website. The research method used was qualitative descriptive with data collection through in-depth interviews, observations, and documentation. The analysis was carried out using the Circular Method of SOME (Share, Optimize, Manage, Engage) approach which emphasizes the connection between content sharing, message optimization, communication channel management, and active engagement with consumers. The results show that Daclen has succeeded in developing a simple, yet consistent and targeted digital communication strategy. Instagram is used as the primary medium to strengthen the visual power of brands, through uploading high-quality product photos, promotional videos, and active interaction with audiences. Meanwhile, Daclen's official website functions as a credibility center that provides complete information about products, prices, and after-sales service. The combination of the two creates a well-rounded consumer experience and supports an exclusive perception of the brand. Each stage in the SOME model is executed optimally. The Share stage includes the distribution of creative content with a consistent upload schedule. Optimize is done by adjusting messages according to trends and audience responses. Manage focuses on account management and interaction monitoring, while Engage focuses on building emotional connections through quick responses and interactive content. The implications of this study show that the SOME-model-based digital communication approach can help local brands such as Daclen strengthen their positioning, build an exclusive image, and create long-term relationships with consumers amid increasingly fierce competition in the digital fashion industry.

 This study aims to analyze the social media-based marketing strategies implemented by MSME Bakery in developing its business. The study employed a qualitative case study method using observation, in-depth interviews, and documentation. The results indicate that consistent use of WhatsApp and Facebook has positively impacted sales, market reach, and customer loyalty. However, challenges such as limited digital skills and time management for content creation still exist. These findings suggest that social media is an effective marketing tool for MSMEs when supported by proper content strategies and digital literacy.    

This study aims to analyze the effect of leverage, liquidity, and company size on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Testing was conducted both partially and simultaneously to obtain a comprehensive picture of the relationship between variables. This study uses a quantitative approach with a sample of 14 companies selected through a purposive sampling method based on certain criteria, such as the completeness of annual financial reports during the study period and the availability of relevant data. The data used are secondary data obtained from the official IDX website (www.idx.co.id), including annual financial reports containing information on total assets, total liabilities, total equity, financial ratios, and the company's profit level. Data analysis was carried out using the multiple linear regression method using SPSS version 26 software, so that the effect of each independent variable on the dependent variable can be tested both individually and together. The results of the study indicate that simultaneously, the variables leverage (X1), liquidity (X2), and company size (X3) have a significant effect on profitability (Y). However, partial test results revealed that leverage had a negative and significant effect on profitability, indicating that a high proportion of debt can reduce a company's ability to generate profits. Meanwhile, liquidity and company size were not shown to have a significant influence on profitability, suggesting that these factors are not the main determinants of profit performance in this sector. This study implies that food and beverage company management needs to carefully consider capital structure to maintain profitability. For further research, it is recommended to add other variables such as operational efficiency, sales growth, and dividend policy, as well as extend the observation period for more in-depth and representative analysis results.

This study investigates how data visualization helps retail companies make Business Intelligence (BI)-based decisions. The study processed one year of sales data with a quantitative descriptive approach to find seasonal patterns, performance by region, and customer consumption tendencies. The analysis results show that BI software such as Microsoft Power BI can visualize data more easily and accelerate understanding of business performance. Strategic decisions such as promotional planning and product inventory management are more effective with interactive visualization, which allows decision makers to see data in a more understandable way. The study found that data visualization in BI systems can help retail businesses make better decisions. These results show the importance of incorporating BI into a company's operational processes and using interactive visualization to improve overall business performance.

This study uses a qualitative method to analyze the integration model of Supply Chain Management (SCM) in the manufacturing-service industry, focusing on a case study in the automotive sector. SCM integration in this context involves the coordination of production processes, distribution, and after-sales services to enhance efficiency and responsiveness to customer demands. Data were collected through in-depth interviews and direct observations at an automotive company implementing integration strategies between manufacturing and service operations. The findings show that cross-functional collaboration among suppliers, manufacturers, and service providers plays a vital role in creating an adaptive supply chain. Digital integration through connected information systems also significantly accelerates decision-making and improves overall supply chain visibility. This study highlights the importance of a holistic approach encompassing technical, organizational, and inter-partner relationship aspects. The results are relevant for automotive companies aiming to strengthen competitiveness through cross-sector SCM integration and serve as a reference for developing industrial policies that support collaboration between manufacturing and service actors in the Industry 4.0 era.  

Manual stock management systems are still commonly used in electrical equipment sales businesses, often leading to problems such as inaccurate data recording, delayed reporting, and potential data loss. To overcome these issues, a web-based inventory management information system was developed to automate the recording of incoming goods, outgoing goods, damaged items, and lost items. A case study was conducted at Toko Dhanisa Mandiri Jaya, which previously relied on manual bookkeeping using physical logs. The system was developed using the Waterfall method, involving stages such as requirements analysis, system design, implementation, testing, and maintenance. Data collection was carried out through observation, interviews, and literature review. The system includes key features such as inventory data management, transaction processing, reporting, and user management. The implementation results indicate improved operational efficiency, reduced recording errors, and the availability of real-time inventory data to support managerial decision-making. This system is expected to help the store modernize its business processes with better accuracy and control.

 In today's digital era, efficient and accurate inventory management is crucial to support operational effectiveness in business sectors, including retail optics stores. Optik Retna, a retail optical business, previously utilized Microsoft Excel for stock management, which led to various limitations such as restricted multi-user access, risk of data loss, and lack of real-time reporting. To address these challenges, a web-based inventory system was designed and implemented using the Agile methodology. The system was developed using HTML, CSS, JavaScript, PHP, and MySQL, and includes key features such as inventory tracking, expense and return management, transaction recording, sales reporting, and user administration. The implementation results demonstrate that the system enhances work efficiency, simplifies the recording of incoming and outgoing goods, and supports faster and more accurate decision-making at Optik Retna. Therefore, this system provides a practical contribution to the digital transformation of small and medium-sized enterprises in the optical sector.

Yohanes N. Gela Loy, NIM 33120041, Thesis entitled "Analysis of Fixed Asset Revenue and Its Contribution to Local Original Income (PAD): Case Study at Lasiana Beach Kupang". Under the guidance of Mrs. Maria Goreti Malut as the first supervisor and Mr. Antonius Y.W. Timuneno as the second supervisor. The problem raised in this study is how fixed asset revenue from the Lasiana Beach Kupang tourist area can contribute to increasing Local Original Income (PAD). The purpose of this study is to analyze the extent to which the utilization of fixed assets owned and managed by the East Nusa Tenggara Provincial Government can contribute significantly to PAD. This study uses a qualitative method with primary and secondary data sources. Data collection techniques were carried out through interviews with the NTT Provincial Tourism Office as well as documentation of financial reports and PAD revenue targets for 2021–2023. The results of the study indicate that although there has been an increase in revenue every year, its contribution to PAD has not been optimal. This is caused by several factors, including: damage to facilities such as stalls and sales stalls, minimal tourism promotion, and lack of supporting facilities. Therefore, to increase the contribution of fixed assets to PAD, infrastructure improvements, increased tourism promotion capacity, and strategic cooperation with the private sector are needed so that asset management can run effectively and sustainably.

MSMEs are the backbone of the Indonesian economy. To maintain the continuity of their business, MSMEs must have good and correct financial report management. MSME financial reports tend to be simple and ignore financial administration rules. This research aims to create and compile financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) for the Berkah Laris Frozen Food UMKM in Malang. The method used in this research is a descriptive qualitative method. The data sources used are primary data in the form of interviews and secondary data in the form of documentation. The results of the research are the presentation of an income statement showing operating profit, a change in capital report showing capital at the end of 2024, a financial position report showing the amount of assets owned equal to the total of liabilities and capital, and notes to the financial report which presents a general overview, an overview of important accounting policies, retained earnings and sales revenue for the period 31 December 2024.

This study aims to understand the influence of human resource management (SDI) and sales digitalization on improving the performance of MSMEs, especially in the donut business in the Tuasan area. According to the results of interviews and direct observations, Donat Tuasan MSMEs face major obstacles in the use of digital technology, such as low digital literacy and lack of understanding of digital payment systems such as QRIS and food delivery service platforms such as GoFood and GrabFood. In an effort to improve business performance, human resource empowerment is very necessary, including education on the use of digital technology and the development of business actors' competencies in managing businesses in a modern manner. The implementation of a cashless payment system and the use of digital platforms are expected to be able to expand market reach, increase transaction efficiency, and improve the competitiveness of MSMEs in the digital era. This study emphasizes that the success of MSME digital transformation is highly dependent on effective SDI management and continuous support from various related parties.

Business planning and business development are crucial steps to maintain business continuity and progress in a highly competitive market environment. Business planning refers to the systematic formulation of strategies to achieve a company's long-term growth goals. This includes identifying opportunities and challenges in the market, designing strategies for marketing and sales, human resource development, and innovation and technology analysis, and environmental sustainability management. The purpose of this planning is to produce clear and organized guidelines so that the company can achieve its long-term vision and objectives. The methodology used in this study is qualitative descriptive which aims to describe the phenomena surrounding business planning and development. This planning process is also important for detecting risks, improving operational efficiency, and ensuring business continuity in the future. 

Since the implementation of the ASEAN Economic Community (AEC) at the end of 2015, all economic actors—including SMEs and microenterprises—are expected to improve and adapt in order to enhance the quality of both goods and services. Failure to do so may result in Indonesia becoming a "soft target" market for other ASEAN countries, given its status as the most populous country in the region with over 270 million people. SMEs and microenterprises, which represent the embodiment of people-based economic democracy, would be particularly vulnerable if goods and services from various ASEAN countries continue to flood the Indonesian market. Recognizing this situation, empowering SMEs and microenterprises is not only necessary but inevitable to help the nation discover its identity through the development of comparative and competitive advantages. This activity began by identifying existing problems, followed by determining suitable solutions. The method used involves training and mentoring.The outcome of this initiative is the improved capability of the traditional cake microenterprise to optimize its sales by using locally sourced raw materials. As a result, the "Puji Lestari" Traditional Cake Microenterprise has successfully enhanced its production capacity and business management.Financial reporting is also a crucial aspect of business development. A well-maintained financial report reflects the progress of the business, particularly through the net profits it generates. These outcomes serve as indicators of increased empowerment and the strengthening of the enterprise.

The demand for goats for religious rituals such as aqiqah and qurban during Eid al-Adha has shown a significant upward trend each year, in line with the growing awareness among Muslims to observe religious practices in accordance with Islamic law. This study aims to explore the strategies employed and the challenges faced by traditional goat farmers in responding to this evolving demand. A descriptive qualitative approach was used, with data collected through in-depth interviews, field observations, and documentation. The subject of this study was Mr. Anto, an experienced goat farmer and trader who manages the “Adinda Aqiqah” business in Medan City. The findings reveal that Mr. Anto’s main strategies include stock management through the raising of hundreds of goats of various breeds (Kacang, Etawa, and sheep), the selection of high-productivity superior breeds, and the setting of competitive selling prices for both qurban and aqiqah needs. On the other hand, the primary challenges encountered include limited infrastructure, particularly at sales locations, animal health risks due to adverse weather conditions, and the lack of effectiveness in using social media as a marketing tool to reach a wider consumer base. These findings offer a clear picture of how traditional livestock practices adapt to market demands, while also highlighting the need for improvements in technology, marketing, and policy support to enhance competitiveness in this dynamic, seasonal market.