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Line fishing consists of several components, namely 1) reel; 2) fishing line; 3) fishing line; and 4) weight. Line fishing business in its development has not experienced much significant progress when compared to other fishing gear. To overcome this, various efforts and modifications were made to optimize the productivity and effectiveness of this fishing gear. In addition, the use of fishing rods with various sizes and types as well as modification of various kinds and forms of artificial bait for fishing effectiveness is relatively less applied by handline fishermen.The purpose of this study is to determine the effect of the use of different types of artificial bait on fish catches, to determine the interaction between the differences in the use of different types of artificial bait in fishing gear during fishing operations. The research method that will be carried out is the experimental fishing method, namely the method by participating in fishing operations using hand line fishing gear that will be given three different types of artificial bait. The artificial baits used are chicken feathers, goldfish thread and pentil.

Micro, Small, and Medium Enterprises (MSMEs) in Sraten Village are not yet aware of the importance of business legality due to a lack of knowledge about business permits that are useful for expanding the market for MSMEs in Sraten Village. This activity aims to raise awareness among MSME actors in Sraten Village about the importance of business legality, such as the Business Identification Number (NIB) and halal certification, in order to expand the market and enhance competitiveness.  Based on observations, it was found that many MSME actors in the village still do not understand the importance of business legality.  To address this issue, socialization and assistance were provided in the registration of NIB using the OSS system. As a result, 28 business actors in the culinary field successfully registered and obtained their NIB. Additionally, halal certification was introduced to enhance consumer trust and expand access to the global halal market.  Through this education, MSME actors are expected to better understand and utilize business legality for the development of their businesses.  This activity concluded with a seminar featuring speakers to deepen the understanding of business actors regarding legality and halal certification.

This study analyzesthe effectiveness of the flipped learning program in enhancing the English language proficiency of students at LembagaBahasa LIA Cibinong. Using a descriptive qualitative approach, the study adopts the Kirkpatrick evaluation model, which includes four aspects: student reactions, the learning process, behavior change, and the final outcomes of the program implementation. Data were collected through observation, interviews, and documentation, and analyzed through stages of condensation, presentation, and conclusion drawing. The subjects of the study involved the branch manager, academic staff, instructors, as well as students from LIA Cibinong and Jalan Baru, with the study being conducted from May to July 2024. The results of the study show that the implementation of flipped learning received positive feedback from students, increased active participation in class discussions, and developed critical thinking skills. Students also reported improvements in their English skills, particularly in speaking, listening, and vocabulary acquisition. Although challenges such as self-motivation and technological limitations still exist, the program has proven effective in enhancing the quality of learning and students' social skills. Classroom observation evaluations confirmed a consistent improvement in students' language skills. Additionally, the program had a positive impact on the institution's business growth. In conclusion, flipped learning has been shown to be an effective method and is worth further development atLembaga Bahasa LIA Cibinong. Recommendations for further development include optimizing learning motivation through gamification, improving the quality of materials, enhancing facilities, and providing additional training for teachers to maximize the potential of this method. 

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.    

This article discusses the importance of innovation in management control systems in the digital era. During the pandemic, significant shifts occurred in business, education, and public services, pushing organizations to adopt new technologies such as artificial intelligence (AI) and cloud computing to enhance efficiency and competitiveness. The article also addresses challenges companies face in managing cybersecurity risks, data privacy, and the need for robust regulations to protect personal information. Additionally, digital technologies like e-learning play a crucial role in facilitating the learning and personal development process, especially during the pandemic. Collaboration between sectors and nations is key to addressing these global challenges.

In efforts to manage existing resources, many problems are encountered, because not all resources are available in abundance.  There may be difficulties in obtaining these resources, such as funding sources.      Machines and also limited management skills.  One of these resources or resource factors is the human factor.      Without humans it is impossible to carry out an activity, therefore, to ensure the continuity of the business activity, it is very necessary to pay attention to human resources as a determining factor for the smoothness and success of the company, in achieving the company's predetermined goals.  Therefore it requires special handling in its management, both regarding planning, procurement and development. To procure these workers, good selection is needed, even though there are workers who need work and on the other hand the company needs them, the company does not just attract workers haphazardly.  If the process of procuring workers in a company is not paid enough attention, it is likely that the workers obtained will be less capable and skilled, and less able to be developed. This can lead to many errors in carrying out tasks which will affect work productivity within the company.  To avoid the losses mentioned above, companies must try to obtain capable and skilled workers and must make the best use of them.

Opportunities and challenges faced in developing MSMEs definitely exist in the MSME development process. Pati Angkrik as a local tuber food offers significant potential opportunities in improving community welfare. Pati Angkrik, which belongs to the group of tubers, can be processed into various processed food and beverage products. And the challenges faced by Pati Angkrik MSMEs include limited raw materials, limited human resources, time requirements, and ineffective marketing access, making the development of Pati Angkrik MSMEs also experiencing obstacles. Triharjo Village, Gemuh District, Kendal Regency, has the Pati Angkrik micro and small and medium enterprise (MSME) as one of the community businesses in Triharjo Village. However, there are challenges and opportunities it faces. The aim of this service is to provide MSME development to the challenges and opportunities faced by Pati Angkrik MSME actors in Triharjo Village, so that they can help Angkrik starch MSME actors by replacing more modern packaging and designing packaging for Angkrik starch MSME products. This devotion uses method Participatory Action Research is a method of raising public awareness regarding potential and existing problems and encouraging community participation in change activities that will be implemented. This service has succeeded in providing development for pati angkrik MSMEs by changing product packaging to modern packaging and creating packaging designs, so that the development of pati angkrik MSMEs can benefit the angkrik starch MSMEs in Triharjo Village.

Productive zakat is one of the instrument potential Islamic philanthropy in empowerment economy society, especially UMKM actors. Research This aiming For developing a model for empowering Micro, Small, and Medium Enterprises (MSMEs) based on productive zakat at Collection Agency (BAZNAS) of Pekanbaru City. Research This using approach qualitative with method studies cases in BAZNAS Pekanbaru City. Data collected through interview in-depth, observation, and documentation. Research results show that zakat is productive can become solution strategic in development of MSMEs with provide business capital, mentoring and training for mustahik. The proposed empowerment model covering a number of stages , namely identification mustahik potential , assessment eligibility effort , giving capital assistance , mentoring efforts , and evaluation sustainability business . Implementation of this model expected can increase capacity and independence economy mustahik, and optimize management of productive zakat at BAZNAS. With development of this model , BAZNAS Pekanbaru City expected can more effective in operate his role as institution zakat managers who do not only focuses on the distribution of consumptive zakat , but also plays a role active in empowerment economy people through productive zakat . Research This give contribution practical and theoretical in field Islamic philanthropy and empowerment economy, as well as become reference for other zakat institutions in optimize productive use of zakat For support growth of MSMEs.  

. Regulation of Law no. 4 of 2023 concerning Development and Strengthening of the Financial Sector is used as a regulatory for banks in general in carrying out write-offs and write-offs, especially for MSE debtors. Seeing that post-Covid-19 conditions have made the business of MSE debtors even worse, banks have attempted to restructure credit affected by Covid-19 to reduce the bank's NPL ratio as a reference for the bank's health. However, when the reconstruction is not successful, the bank can carry out a conditional write-off and absolute write-off program as a solution to bad credit. In carrying out write-offs, the Bank writes off the total value of productive assets that cannot be collected from the balance sheet and recorded in the administrative account/off balance sheet. The act of write-off does not eliminate the bank's right to collect from its debtors, but the bank will continue to try to collect from its debtors until the credit the bank has provided can be paid in full. The aim of this research is to complete the settlement of bad debts through conditional write-offs and absolute write-off for the PPSK Law. This type of research uses normative juridical research. The types of data used in this research are primary legal materials, secondary legal materials and tertiary legal materials. Data collection techniques using literature studies and field studies. The results of this research are that there are no provisions that regulate in detail the procedures for writing off and writing off bad debts for banks. This is addressed through each bank's internal policy which regulates procedures for write-offs and write-offs for MSE debtors.

The largest contributor to local revenue in Pasuruan Regency is coffee, Puspo as a coffee plantation area also has a very valuable natural wealth and many benefits, namely forest honey. So far, coffee and honey productivity has only met the Pasuruan Regency area, through coaching, it is hoped that there will be an expansion of the marketing area and interest throughout Indonesia. This study aims to provide coaching to MSMEs in the Puspo area to improve the family economy by developing Gondosuli coffee and forest honey businesses. This research method is qualitative, with a case study as an approach, the interview technique used involves the main informant of the business owner and the supporting informant is a member of the Puspo MSME association, Pasuruan Regency. Data collection techniques using interviews, observations, and documentation. The results obtained from this study are Gondosuli Coffee which is identical to plantation products in the Puspo area has a distinctive taste of both Arabica, Robusta and Liberica, as well as forest honey from wasps. Puspo natural forest honey is a type of honey produced by wild bees that live in the Puspo Pasuruan forest area. The natural potential that is the advantage of the region is certainly not owned by other regions besides Puspo Pasuruan Regency. The obstacle faced by MSMEs in penetrating the national market is that all demand for packaged coffee and forest honey throughout Indonesia has not been met due to limited packaging technology so that production capacity is not large enough. There is no coffee storage warehouse that can help with the availability of coffee for all times. The contribution of research to help coffee and forest honey farmers in improving the family economy, with more durable packaging, is practically able to reach consumers throughout Indonesia.

Business legality is a crucial element in the development of Micro, Small and Medium Enterprises (MSMEs) in Indonesia. Karangsari Village, as one of the MSME centers, is facing challenges in adopting Business Identification Numbers (NIB) and implementing digital marketing. This research aims to identify the impact of implementing NIB on MSMEs in Karangsari Village and explore the obstacles and opportunities in its implementation. The methods used are case studies and field surveys. The research results show that although NIB can improve legality and market access, low digital literacy is a major obstacle. It is hoped that the socialization and training carried out in Karangsari Village can increase understanding and adoption of NIB and digital marketing by MSMEs, so as to strengthen their competitiveness in the market.

Semarang Great Sale (Semargres) is an annual event held by the Semarang City Government and the Semarang City Chamber of Commerce and Industry (KADIN) from 2010 to 2023. This event aims to strengthen relations between Semarang City business actors, including the hotel sector, shopping centers, souvenir producers, retail traders, MSMEs, SMEs, and street vendors. Semargres 2024 will be held from August to early September 2024, with the closing at Queen City Mall Semarang on September 2, 2024. As support, the Semarang City Government and the hotel, restaurant, and entertainment sectors provide a 20% tax break to eligible Semargres participants based on November 2023 taxes and compensated for December 2023 taxes. The Lecturer Team of the Faculty of Economics and Business, Dian Nuswantoro University, implements this community service program in collaboration with KADIN and the Semarang City Government through the Regional Revenue Agency. This program aims to socialize the study of the results of the implementation of Semargres 2024 as a basis for providing tax discounts. This activity is expected to increase the understanding of business actors about the benefits and mechanisms of providing tax discounts, encourage their active participation in Semargres in the future, and be a reference for the development of the local economy of Semarang City.

This research aims to evaluate the impact of the MSME mini festival activities on the development of an entrepreneurial spirit in Datar Village, Warungpring District, Pemalang Regency. This mini festival is designed to promote local Micro, Small and Medium Enterprises (MSME) products and provide a platform for MSME players to interact with visitors and participants. By involving various activities, such as product exhibitions, entrepreneurial workshops, and art performances, this festival is expected to encourage the entrepreneurial spirit, improve business skills, and expand the market for MSME products. The research methodology includes qualitative and quantitative approaches with data collection through surveys, interviews and observations. The survey was conducted to measure changes in motivation and entrepreneurial skills of MSME actors before and after the festival. Interviews were conducted with MSME actors, visitors and festival committee members to gain insight into the impact of the festival. Observations were carried out during the festival to assess the interactions and activities that took place. The research results show that the mini festival has a significant positive impact on the development of an entrepreneurial spirit among MSME players. This festival succeeded in increasing the motivation of MSME players to innovate and develop their products, with an average increase in motivation. Apart from that, the business skills of MSME players also experienced improvements, especially in terms of marketing and financial management. The mini festival also succeeded in expanding the market for MSME products and increasing the visibility of local products.

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.

With car production increasing every year, the automotive industry has grown rapidly in the modern era. This growth has also led to the development of ancillary service sectors such as auto repair shops, auto shows, sales of vehicle accessories and components, and carwash services. Car wash services, in particular, have become very necessary in this day and age, especially for those who cannot and have limited time to wash their own vehicles at home. As a business in the service sector, it is important to implement effective promotional plans and provide optimal service quality to customers to ensure their satisfaction with the services provided. This research aims to evaluate the effect of promotional strategies and service quality on the satisfaction of HJG Carwash users in Punggur District, Central Lampung, either partially or simultaneously. From a population of 242 people, the research sample was taken from 151 respondents. The research method applied is multiple regression analysis with the IBM SPSS Statistics application. The results prove that promotional strategies do not have a positive impact on user satisfaction, while service quality has a positive impact partially on HJG Carwash user satisfaction. However, simultaneously, the two variables together have a positive and significant impact on HJG Carwash user satisfaction. In this study, 29.5% of the variation in customer satisfaction can be explained by the model used, while the remaining 0.705 cannot be described in this research.

This study aims to utilize herbal plants as the base material for making aromatherapy candles in Desa Sungai Majo Pusako, focusing on education, simulation, and demonstration of candle-making. The activity involves local women as participants who are taught about the benefits of aromatherapy candles, production techniques, and practical applications of herbal plants such as lime, cinnamon, and clove. The training results show that participants can practice making candles using herbal plants that were previously underutilized. The enhancement of skills and knowledge has increased awareness of the health and environmental benefits of aromatherapy candles and opened new business opportunities that can improve local income and economic welfare. Evaluation indicates that while there are challenges in producing high-quality candles, the activity has successfully encouraged innovative and creative thinking in utilizing natural resources. The strengths of the activity include practical skill development and economic opportunities, whereas its weaknesses lie in limited resources and initial participant knowledge. The findings suggest significant potential for developing environmentally friendly herbal-based candle products in the future.

This study aims to utilize herbal plants as the base material for making aromatherapy candles in Desa Sungai Majo Pusako, focusing on education, simulation, and demonstration of candle-making. The activity involves local women as participants who are taught about the benefits of aromatherapy candles, production techniques, and practical applications of herbal plants such as lime, cinnamon, and clove. The training results show that participants can practice making candles using herbal plants that were previously underutilized. The enhancement of skills and knowledge has increased awareness of the health and environmental benefits of aromatherapy candles and opened new business opportunities that can improve local income and economic welfare. Evaluation indicates that while there are challenges in producing high-quality candles, the activity has successfully encouraged innovative and creative thinking in utilizing natural resources. The strengths of the activity include practical skill development and economic opportunities, whereas its weaknesses lie in limited resources and initial participant knowledge. The findings suggest significant potential for developing environmentally friendly herbal-based candle products in the future.

The development of digital technology and the need for energy efficiency are two important elements in advancing the village economy, especially through the Micro, Small and Medium Enterprises (MSME) sector. The digitalization of MSMEs opens up great opportunities for village business actors to expand markets, increase productivity and integrate technological innovation in their operations. Meanwhile, electricity efficiency not only has an impact on reducing production costs, but also contributes to environmental sustainability. This research aims to analyze the impact of digitalization and electricity efficiency on village economic progress through the development of MSMEs. This study examines how digitalization can increase market access and competitiveness of MSMEs in villages, as well as how implementing energy efficiency practices can reduce the burden of operational costs faced by business actors. Apart from that, this research also discusses the challenges faced by MSMEs in villages in adopting digital technology and energy efficiency practices, as well as solutions that can be implemented to overcome these challenges. The research results show that the integration of digitalization and electricity efficiency can make a significant contribution to improving the performance of MSMEs in the village, which in turn has a positive impact on improving the overall village economy. Successful implementation requires strong support from governments, technology providers and local communities to ensure the sustainability of these initiatives

Ecoprint is one of the activities of making batik through the process of transferring color and shape to fabric through direct contact. Ecoprint training was chosen because it was based on the discovery that there were many natural resources that had not been utilized, which was one of the reasons for conducting ecoprint training. In supporting the village's creative economy by utilizing natural resources, ecoprint is one solution that can be implemented. Apart from being able to provide ecoprint training experience, it can be used as an example of a business that supports the village economy. This training uses material delivery and discussion methods, a participatory approach and local potential.  The results of this training were to increase the experience and skills of the PKK mothers of Beringin Makmur village regarding ecoprinting. PKK mothers can find out how to make Ecoprint and can apply it at home. Another hope is that mothers can still produce work even though they are stuck at home. Apart from that, the participation method applied not only adds to the learning experience, but also builds a social environment that supports business development. Thus, this activity contributes to community economic empowerment and environmental preservation through creativity and innovation in the use of natural materials found around.

This community service aims to innovate Artificial Intelligence (AI) financial planning using the ClickUp application to improve the quality of project management, especially budgeting, thereby increasing efficiency, productivity, and better decision-making so that these MSMEs can be highly competitive in the fintech era. Artificial intelligence is a system in a machine that imitates the way humans think and act (human intelligence). One of a computer science related to the development that can imitate human expertise in carrying out certain tasks is Artificial Intelligence (AI)  (Nurcholis, 2023). The program carried out is training and mentoring so that financial planning is more innovative, economical, practical, easily accessible, and has minimal errors. The problem faced by business actors is financial planning that has not been implemented properly so business targets and income targets are often not achieved. This has an impact on the sustainability of the Chibi-Chibi Mochi MSME business in the era of competition. The solution to the problem is that the community service team will provide training and mentoring on financial planning innovation using Artificial Intelligence (AI) ClickUp. The output targets to be achieved are in the form of journal publications and increasing the understanding and skills of business actors.