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MSMEs are micro, small and medium business units owned by individuals with simple assets and technology. MSMEs are the largest sector that provides benefits to Indonesia. MSMEs have improved the Indonesian economy by acting as one of the absorbers of labor, contributing to exports and trade. This study aims to measure the impact of the use of social media, product innovation on increasing the income of Seblak MSMEs in Bojonegoro Regency. Data collection uses a quantitative approach. Sampling uses the Simple random sampling technique. Data collection in this study used questionnaires distributed to seblak MSME actors in Bojonegoro Regency. The results of the study showed that social media did not affect the increase in income of Seblak MSMEs in Bojonegoro Regency. Product innovation has an effect on increasing the income of Seblak MSMEs in Bojonegoro Regency.

The growth in the number of motorized vehicles in Indonesia continues to increase every year, especially motorbikes which will reach 132 million units in 2023. In the automotive industry, PT Astra Honda Motor (AHM) is one of the main players which not only produces motorbikes, but also provides products supports such as motor oil. AHM Oil is designed specifically for Honda motorbikes with a formula adapted to meet the needs of modern engines. This research aims to analyze public perceptions of the quality of AHM motor oil products. Analysis covers various aspects, such as product quality, price competitiveness, marketing strategy, and level of consumer satisfaction. This evaluation is important considering the tight competition in the two-wheeled vehicle lubricant market in Indonesia. In an increasingly competitive market, innovation and effective marketing strategies are needed to maintain product relevance and increase consumer confidence. It is hoped that the research results will provide in-depth insight into public perceptions of AHM Oil, as well as provide evaluation material for AHM’s product development and business strategy. In this way, AHM can continue to strengthen its position in the Indonesian automotive market and increase consumer loyalty.

This research aims to analyze the cost behavior of Donut Legend MSMEs in Burneh District, Bangkalan Regency, Madura. The main focus is the identification and separation of fixed and variable costs in the production process and their impact on operational efficiency and business profitability. This research uses an associative approach with a high-low point method to separate fixed and variable costs from total mixed costs. Primary data was obtained through interviews with business owners, while secondary data came from literature studies. The research results show that Donut Legend has fixed costs of IDR 46,646 per period and variable costs of IDR 259 per unit of activity. Research identifies that electricity costs are mixed costs. However, the data provided by the owner is broad and unstructured, which may affect the accuracy of the analysis. This research is limited to unstructured data and only uses the high-low point method, the results of which are not completely accurate because they only represent changes at two extreme points. It is recommended that MSME Donat Legend improve systematic cost recording and analysis. In addition, more in-depth and accurate analysis methods are needed to provide more comprehensive insight into the cost structure. Increasing financial literacy is also important to support more effective strategic decision making.

The low interest of the community in entrepreneurship, which is often caused by the lack of early entrepreneurship education, is a major challenge. Islamic boarding schools, as religious-based educational institutions, have great potential to contribute to producing entrepreneurs through providing entrepreneurship to their students. This study analyzes the relationship between entrepreneurship provision in managing business units and the interest in entrepreneurship of students at the Sabilul Huda Islamic Boarding School, Tasikmalaya City, using a quantitative survey method. The sample consisted of 30 students who were actively involved in the Islamic boarding school business unit, with data collected through a Likert scale questionnaire. The results of the study showed that entrepreneurship provision had a positive and significant relationship with the interest in entrepreneurship of students, as evidenced by the correlation coefficient value of 0.653. This finding indicates that the better the entrepreneurship provision, the higher the interest of students in entrepreneurship. This study emphasizes the importance of the intensity and quality of entrepreneurship programs in supporting the development of competitive young entrepreneurs, especially in Islamic boarding schools, in order to support national economic growth.

Tofu is a traditional food popular in Indonesia due to its delicious taste, affordability, and high nutritional content. However, tofu production in Indonesia is still dominated by simple technology, leading to low efficiency and less competitive selling prices. Product diversification efforts are needed to increase added value, such as processing raw tofu into tofu crackers. This Community Service activity aims to develop entrepreneurship among students of the Agribusiness Management Study Program at Jember State Polytechnic, particularly in the production of tofu crackers. The methods used include providing entrepreneurship materials, training in tofu cracker production, and conducting discussions and evaluations of the results. The activity outcomes indicated a shift in students' mindsets from job seekers to job creators, accompanied by high motivation for entrepreneurship. Students also learned tofu cracker production techniques, starting from material grinding, mixing, steaming, to frying, resulting in a nutritious, crispy product that meets consumer preferences. The feasibility analysis of the tofu cracker business showed profitable results, as seen from the indicators of BEP (unit), BEP (price), R/C Ratio, and ROI. This activity successfully enhanced students' skills, motivation, and knowledge while opening potential business opportunities for the surrounding community. It is hoped that the outcomes of this community service will benefit the community and MSME actors.

This tofu factory industry has existed since 2000 and in general, the people who set up the tofu factory were originally a meatball seller who had lived in Batu Merah village for a long time. From the beggining, the tofu factory industry was established until now, the industry is still operating and has never done production cost classification, break even point calculations, profit planning calculations, and margin of safety precentage ratios. The purpose of this study was to determine the break-even point that must be achieved in the tofu factory business of Mr. Haji Rahim in Batu Merah Village, Sirimahu District, Ambon City. The results showed that the total cost of production in March 2024 was Rp. 33,400,000 consisting of a total fixed cost of Rp. 27,700,000 and a total variable cost of Rp. 5,700,000. By showing that the total sales of tofu during March 2024 were Rp. 39,200,000. The number of tofu sold during March was 1,120 units with a unit price of  Rp. 35,000 per unit.

Accounting records are an important part of every BUMDes, but many still do it manually and do not have financial reports. To overcome this, the community service team plans to provide support to Wotanmas Jedong Village through financial literacy training and accounting methods. This training is intended for BUMDes administrators and village treasurers, with routine assistance in each business unit. Evaluation findings show that participants' understanding is getting better, and they can now identify assets and organize financial data more neatly. In order to increase the effectiveness of the program, it is recommended to use an integrated accounting application and additional training related to asset management and accounting technology. Thus, this training not only develops the skills of BUMDes managers, but also ensures transparency and accountability in financial operations in line with applicable accounting standards.

This study examines the comparative regulation of the Business Judgment Rule (BJR) between countries adopting Civil and Common Law systems. BJR is a principle that grants corporate decision-makers the discretion to make business decisions without fear of legal liability, provided that the decisions are made in good faith, are reasonable, and free from conflicts of interest. This research aims to identify the similarities and differences in the regulation of BJR between civil law and common law countries and analyze the factors contributing to these differences. This research employs a normative juridical method with a legislative and comparative law approach. These approaches are utilized to analyze relevant national and international legislation and compare the application of BJR in Indonesia with that of other countries, such as the United States and European nations. The findings are expected to provide insights into the philosophical and practical differences in the regulation and implementation of BJR across these two legal systems.

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 research is a literature study that makes digital business a part of e-business, which has a significant impact on the progress of the business world today. The emergence of online buying and selling transactions makes it possible for products to be accessed, prices to be known, and negotiations to be carried out without the need to attend the sales location in person. Implementing e-business in a particular business unit can bring advantages or disadvantages to that business unit. However, if analyzed further, the positive benefits of e-business tend to outweigh the negative effects. Surveys show that businesses that use the internet as a promotional medium experience greater sales increases compared to conventional business models. Digital business marketplaces enable thousands of suppliers and millions of buyers to interact with each other, ensuring they can obtain products that suit their needs. This proves that digital business has become an important sector that supports entrepreneurship, with a model that is more flexible and easily accessible to various consumer segments wherever they are.

Business processes in an institution are an important measure of customer satisfaction. Universities as institutions that have laboratory work units, must have service standards to ensure they are optimal. Services that are still conventional provide problems in terms of time and accuracy. One of the first steps in building a system is designing a business process that will be a reference in building the system. And there are service times that can be used as a reference in the services provided. Based on the research that has been carried out, it was found that the recommended business process model design can speed up service both in terms of time and steps.

The faster economic development in the world causes tighter business competition. Plus the rapid progress of increasingly sophisticated technology. Many companies are currently competing to use technology to increase performance efficiency advantages in other companies and competition. Information technology that is quite popular in the current generation is System Application and Product In Data Processing (SAP). SAP is a system that runs a business using one database which can then be accessed by all departments in the company. This research aims to provide evaluation and input on the problems faced by SAP admin sales users at PT Bina Pertiwi Surabaya Branch. In this research, a qualitative approach was used by conducting interviews with resource persons from the administration department and Branch Administration Supervisors using a fishbone diagram. The results of the evaluation of the implementation of the admin job description for sales rental administration and units using SAP are quite good, but there are still problems caused by discrepancies between the actual cash in and the cash in plan, so AR monitoring must be carried out.

This research is motivated by the lack of creativity in samosa processing, the author uses dragon fruit peel filling with the aim of utilizing commonly wasted materials, and introducing to the public that dragon fruit peel can also be processed not only the meat that can be eaten, which of course is no less high nutrition with dragon fruit meat. The method used in this research is research and development, by conducting a series of experiments and development using a secoring scale hedonic test involving 25 panelists. The results of the study determine the standard recipe, namely dragon fruit skin 200 g, chicken 100 g, onion 50 g, paprika 50 g, salt 3 g, flavoring 2 g, curry powder 5 g. The results of the main test calculation of the organoleptic test of Samosa filled with dragon fruit skin and dragon fruit sauce have an average value of 88.8%. . The results of the calculation of business analysis of samosa filled with dragon fruit peel and dragon fruit sauce are Cost of goods per portion of Rp 9,760, Total variable cost of Rp 10,340 Selling price per portion of Rp 25,000, Fixed cost of Rp 1,625,000, BEP 111 units / month, Target Operating income of Rp 4,000,000 will be achieved if sales reach 111 servings / month or with sales of 13 servings / day. Suggestions in this study, namely, in the drying process it is recommended until the water content in the dragon fruit skin comes out a lot so that when cooking it is not watery.

This research addresses the issue of how ZIS funds are managed at the UPZ of Tajurhalang District in the development of micro enterprises, as well as the effectiveness of UPZ programs in assisting micro entrepreneurs. The purpose of this study is to understand the management of ZIS funds for developing micro enterprises in Tajurhalang District and to explore the efforts and implementation of productive business capital programs at UPZ. The research uses a qualitative method with a descriptive approach, which describes the issues occurring in the field. Data collection techniques include observation, interviews, and documentation. The results of the study show that effective management is essential for successful fundraising activities, as gathering and managing funds is not easy and involves various processes and dynamics. There must be a management process in fundraising, including planning, organizing, executing, and monitoring. ZIS funds, which were initially managed in non-productive sectors, can now be redirected to productive sectors.

Manihot Food Box Eco-Green is an innovative food container made from cassava peel waste. Cassava (Manihot esculenta Crantz) is a plant widely grown in tropical regions, especially in Indonesia. Despite its many uses, cassava peels are often discarded and contribute to environmental pollution. This project aims to process cassava peel waste into eco-friendly food boxes. The production process involves three main stages: survey, production, and marketing. The product is designed with a simple and practical shape, ideal for the food business, and offers significant profit potential. The marketing strategy includes both offline (brochures) and online channels (Shopee, Instagram), with a competitive price of IDR 36,000 per pack (12 units). This project not only presents profitable business opportunities but also helps reduce environmental waste by utilizing cassava peels.

Pesantren economics is an economic concept where pesantren manages and develops businesses with various innovations that can specifically benefit Islamic boarding schools and benefit the community in general in realizing economic independence. The purpose of this study is to find out the economic management model of the pesantren applied by the Tanwirul Islam Sampang Islamic boarding school and to find out the challenges faced by the Tanwirul Islam Sampang Islamic boarding school in managing the pesantren economy to realize economic independence. This type of research uses a qualitative descriptive approach, with data collection techniques in the form of interviews, observations, and documentation related to economic management at the Tanwirul Islam Sampang Islamic Boarding School. The results of the study show that the Tanwirul Islam Islamic boarding school implements the pesantren economic management model with an alumni-based economic development model, by utilizing the potential of alumni for the management of the pesantren business unit and implementing an entrepreneurship curriculum at the formal education level of students and involving external parties such as the surrounding community.

Community economic empowerment is something that is really needed by the community to improve the quality of life by managing and developing the resources and potential they have. This research aims to determine economic empowerment efforts through Gabe Village-Owned Enterprises (BUMDes) in Sipan Village, Sarudik District, Central Tapanuli Regency. This research uses descriptive qualitative research methods, the data collection methods used are observation, interviews and documentation. The results of this research show that the economic empowerment efforts carried out through BUMDes are exploring the village's potential for establishing business units, establishing 3 business units such as swimming pools, gallon business units, renting party kitchen equipment, and the final effort is recruiting workers. The driving factors in managing BUMDes are support from the government, community involvement, and natural resources and local potential. The implications of community economic empowerment through BUMDes are increasing local economic income or original village income and opening up employment opportunities for some of the Sipan village community. With efforts to empower the community's economy through BUMDes, it is hoped that it can further improve the village and community economy.  

The aim of the study is to delve into the disclosure of future financial statements and its reflection on the sustainability of the banking sector by extrapolating and reporting the pillars of banking sustainability. It adopting a mechanism at a high level in the country to promote data technology and increase support for its resources in order to provide an appropriate structure for the development of the banking and financial sector by providing appropriate information at the right time and expanding the preparation of future studies and research and linking them to many variables that are considered influences faced by the Iraqi financial market in the contemporary business environment for providing a suitable environment in the capital market by supporting the banking and financial sector by means of modern technology and obliging companies within the sectors. The study's goal was accomplished by using the content analysis method for the annual reports of banking units listed in the Iraqi financial market for the years 2020–2023. This was done after developing an indicator to gauge future financial statements' level of disclosure in compliance with the Iraqi Financial Market Law and the disclosure guidelines issued in accordance with it, as well as the fact that the index is being used in the country for the first time. The study draws several conclusions, the most important of which being that , One of the most notable recommendations reached by the study is to require the banking units listed in the Iraqi financial market to display future financial statements in order to ensure the achievement of sustainability supporting the banking sector within the annual reports. The level of disclosure of future financial statements varied in the financial reports of the banking units listed in the Iraqi financial market, where the average disclosure was high with a positive moral relationship to the market financial value.

The goal of this article is to find the CEO of Iraqi companies that use strategic planning and determine if they are capable of diagnosing the traits of strategic planning systems that improve these companies' capacity to successfully address crisis-related needs. The capacity of the company to successfully react to crisis needs and demands is enhanced by the use of strategic planning, according to a review of data from 64 enterprises utilizing statistical analysis. Furthermore, top and division or unit managers must be involved and committed for strategic planning to be successful. It also has to be planned with an external orientation and get more than just lip service from top and unit or division level managers. In other words, it must concentrate on how well the business responds to the needs of its crisis and it must recognize and take advantage of any future growth crises. Additionally, a CEO must possess a variety of qualities to engage in good strategic planning. Core Competence Knowledge, Skills, and Abilities are especially important for individuals who will be in charge of carrying out the final plan since it must be compatible with the crisis-management and decision-making approaches. The study's findings suggest that managers of Iraqi businesses should think carefully about the value of strategic planning during times of crisis. also Many CEOs lack knowledge, skills, and talents since they did not complete business universities or practical training programs. Managers must attempt to incorporate crisis management into the strategic planning process for their organizations. The conclusion encourages a firm's strategy approach to include crisis management procedures. This contributes to better performance and increased crisis management efficacy. Additionally, the board of directors must rely on advice from experts who can assist them strategize and prepare throughout a crisis, which improves their capacity to handle one effectively. One way to integrate and improve managers' ability to handle crises is to encourage the use of strategic crisis planning.

In Indonesia, the first sharia bank established in 1992 was Bank Muamalat Indonesia (BMI). Even though the development is a bit late when compared to other Muslim countries, sharia banking in Indonesia will continue to develop, if in the period 1992 - 1998 there was only one unit of Sharia Bank, then in 2005, the number of sharia banks in Indonesia had increased to 20 units. , namely 3 sharia commercial banks and 17 business units. Based on the data processing carried out in this research, the results were obtained for the variable Level of Understanding (X1) partially, namely with a significance level smaller than 0.05, namely with a significance level of 0.001, so it can be said that the variable Understanding has a significant influence on interest in using Islamic banks. Meanwhile, for the Trust variable (X2) partially, with a significance level smaller than 0.05, namely with a significance level of 0.040, it can be said that the trust variable influences interest in using Islamic banks. Furthermore, by using the F test to obtain a significance value of 0.001 which is smaller than 0.05, the regression model is usually used to predict that the level of understanding and trust together influence interest in using Islamic banks. The calculation of the coefficient of determination results in showing that all independent variables, namely Understanding (X1) Trust (X2) can explain the variable Interest in Using Sharia Banks (Y) by 20%, the remaining 80% is influenced by other variables not examined in this research.