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Macroeconomic uncertainty poses a structural challenge for the sustainability of micro, small, and medium enterprises (MSMEs) in Indonesia. Fluctuations in inflation, benchmark interest rates, and exchange rates have a direct impact on liquidity, cost structures, and investment decisions. This study aims to explore the types of financial strategies adopted by MSMEs in response to macroeconomic pressures using a systematic literature review and secondary data analysis covering the period from 2019 to May 2024. Data were sourced from official national institutions, including the Central Bureau of Statistics, Bank Indonesia, the Ministry of Cooperatives and MSMEs, as well as relevant academic literature. The findings reveal that MSME financial strategies can be categorized into three key domains: cash management, cost control, and investment planning. MSMEs employing flexible strategies—such as increasing cash buffers, reducing operational costs, and diversifying products or financing sources—demonstrate higher resilience in the face of economic volatility. This study contributes theoretically by enriching the framework of financial adaptation for MSMEs and practically by informing financial literacy programs and policy design. The study also acknowledges limitations in the use of aggregate secondary data and recommends that future research adopt a mixed-method approach to capture undocumented informal financial practices at the grassroots level

UMKM in Indonesia have an important role in economic growth, as well as being able to absorb labor, and distribute development results. The purpose of this study was to determine the effect of business capital, product innovation, and marketing strategies on the perception of profitability of culinary UMKM actors in the Pekalongan area. The population in this study were culinary UMKM actors in the Pekalongan area. The sampling technique was purposive sampling so that 95 respondents were obtained. The questionnaire was distributes via Google Form and direct distribution to culinary UMKM actors in the Pekalongan area and measured on a Likert scale 1-5. The collected data were processed using Multiple Linear Regression. The results showed that business capital, product innovation, and marketing strategies had a partial and simultaneous effect on the perception of profitability of culinary UMKM actors in the Pekalongan area.

Musyarakah Mutanaqisah (MMQ) is a form of sharia-based financing that offers a home ownership solution free from elements of interest (riba). This article aims to analyze the application of the MMQ contract in housing finance, compare it with the conventional mortgage scheme (Kredit Pemilikan Rumah/KPR), and evaluate its impact on community welfare. This study employs a descriptive qualitative approach through literature review of academic sources, regulations, and other relevant data. The analysis shows that MMQ is superior in terms of compliance with Islamic principles, fairness in risk sharing, and flexibility in payment structure. Furthermore, the MMQ scheme contributes to the improvement of social and economic well-being, particularly for the lower-middleincome segment of society. Nevertheless, its implementation still faces challenges such as the risk of default and the need for strengthened risk management systems. Therefore, collaboration between Islamic financial j, the government, and the public is essential to optimize the potential of MMQ as a fair and sustainable alternative for home financing

The growth of the Islamic economy in Indonesia requires financing instruments that are not only in line with Islamic principles but also capable of driving the real sector productively. Istisna' contracts, which involve the sale of goods by order, offer a promising solution for financing construction projects, manufacturing, and micro-businesses. This study aims to explore the definition, role, and implementation of istisna' contracts in supporting the growth of the Islamic economy. Using a descriptive qualitative method based on literature review and normative-economic approaches, the study finds that istisna' contracts can enhance productivity, create employment opportunities, and support sustainable economic development. However, their implementation still faces challenges such as limited public understanding, financing risks, and a lack of education for business actors. Therefore, efforts to optimize the use of istisna' in Islamic financial institutions are essential

This study aims to analyze the effect of the frequency of board of commissioner meetings and the size of the board of commissioners on company value in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. This study uses a quantitative approach, this study utilizes secondary data obtained from the company's annual report. Of the total 94 companies listed on the IDX, the purposive sampling method was used to filter data according to certain criteria, resulting in 307 sample observations. The analysis was carried out using multiple linear regression with the help of SPSS software. The results of the study indicate that the size of the board of commissioners has a positive and significant effect on company value. Conversely, the frequency of board of commissioner meetings does not have a significant effect. This finding suggests that the composition and number of members of the board of commissioners have a more dominant role in creating company value, compared to how often meetings are held

World has entered the Industrial Revolution Era 4.0 or also known as the Digital Era 4.0. In this era, the work industry changes dramatically and is different from the previous work industry, so that graduates or the workforce are expected to have the latest skills that match the needs of today's work industry. Digital literacy is said to be the ability to access, manage, understand, integrate, communicate, evaluate, and create information safely and appropriately using digital technology for work and entrepreneurship. Understanding of accounting and digital literacy is expected to be a provision for prospective accountants to be ready to enter the world of work that is full of changes and challenges. Based on this description, this study aims to determine whether accounting understanding and digital literacy affect partially or simultaneously on the job readiness of prospective accountants in the Digital Era 4.0.Respondents of this study were final semester students of managerial accounting study program, majoring in accounting, Bali State Polytechnic. The data obtained from this study came from questionnaires distributed to respondents. From the tests that have been carried out, it can be concluded that accounting understanding and digital literacy have an effect either partially or simultaneously on the job readiness of prospective accountants. A good understanding of accounting balanced with literacy skills is a provision for prospective graduates to be able to meet the needs of prospective accountants in the Digital Era 4.0.

Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan yang terdiri dari capital adequancy ratio, liquid assets of total asset, dan net interest margin terhadap nilai perusahaan dengan profitabilitas (return of asset) sebagai variabel moderasi. Penelitian ini menggunakan metode kualitatif. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada periode 2020-2023. Data ini diakses melalui website www.idx.com dan website resmi perusahaan. Penelitian ini menggunakan teknik purposive sampling sehingga memperoleh 52 data pengamatan. Data dianalisis menggunakan teknik analisis regresi linear berganda dengan alat SPSS versi 26. Berdasarkan hasil penelitian menunjukkan bahwa capital adequancy ratio berpengaruh positif dan signifikan terhadap nilai perusahaan, liquid assets of total asset berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, net interest margin berpengaruh positif tetapi tidak signifikan terhadap nilai perusahaan, profitabilitas (return of asset) tidak dapat memoderasi pengaruh capital adequancy ratio, liquid assets of total asset, dan net interest margin terhadap nilai perusahaan.

The purpose of this study was to determine the effect of display layout and product variation on consumer purchasing interest at Rumah Batik Serunai, Pekanbaru City. The research method used is a quantitative approach with data collection techniques in the form of questionnaires which were responded to by 77 respondents. Respondents were determined using the Accidental Sampling technique. This study uses analysis such as validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression, t-test, F-test and coefficient of determination test (R2). Based on the analysis that has been carried out, the results show that the display layout and product variations have a positive and significant effect on consumer purchasing interest at Rumah Batik Serunai, Pekanbaru City

This study aims to analyze the influence of live streaming and content quality on purchase intention for Credifox products on TikTok Shop, both partially and simultaneously. The research employs a quantitative method with a non-probability sampling technique, involving 100 respondents. Data analysis was conducted using statistical quantitative methods and multiple linear regression with the aid of SPSS 25 software. The findings indicate that, partially, live streaming significantly influences purchase intention, with a t-value of 4.571 > t-table 1.985 and a significance level of 0.000 < 0.05. Similarly, content quality also has a significant influence on purchase intention, as shown by a t-value of 3.152 > t-table 1.985 and a significance level of 0.002 < 0.05. Simultaneously, live streaming and content quality have a positive and significant influence on purchase intention for Credifox products on TikTok Shop, with an F-value of 74.834 > F-table 3.100 and a significance level of 0.000 < 0.05.

This study aims to determine and analyze the direct effect of Service Quality on Tourist Satisfaction at Cimory on the Valley, to determine and analyze the direct effect of Tariff on Tourist Satisfaction at Cimory on the Valley, and to determine and analyze the simultaneous effect of Service Quality and Tariff on Tourist Satisfaction at Cimory on the Valley. This study uses a quantitative method with a sample of 80 Customer respondents. The data were analyzed using data analysis techniques of validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple regression analysis test, T test, F test, R2 determination coefficient test. The results of the study indicate that directly Service Quality has a significant effect on Tourist Satisfaction at Cimory on the Valley, directly Tariff has a significant effect on Tourist Satisfaction at Cimory on the Valley, and directly and simultaneously Service Quality and Tariff have a significant effect on Tourist Satisfaction at Cimory on the Valley.

Customer loyalty is a commitment held by individuals or groups to buy or support a product or service again on an ongoing basis. The purpose of this study was to determine the effect of social media marketing and customer experience on customer loyalty in customers of Yong Bengkalis Coffee Shop in Pekanbaru. The population of this study were 14,095 customers and a sample of 99 respondents was obtained using purposive sampling technique. This research uses quantitative methods and descriptive statistics with explanatory research models using SPSS 30.0 tools. The output results of data processing state that partially social media marketing has a significant effect on customer loyalty, customer experience has a significant effect on customer loyalty and simultaneously social media marketing and customer experience have a significant effect on customer loyalty in customers of  Yong Bengkalis Coffee Shop in Pekanbaru.

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 is a survey study on employees of PT. Telkom Indonesia Witel Solo. The purpose of this study is to examine the effect of self-efficacy, workload and work life balance on job satisfaction. The type of data used is quantitative data, the data source used is primary data. Data collection in this study was carried out by distributing researcher questionnaires to the relevant respondents. The population in this study were employees of PT. Telkom Indonesia Witel Solo. The sampling technique in this study used simple random sampling technique and obtained a sample of 120 respondents. Data were collected with a questionnaire that had been tested for validity and reliability. The data analysis technique used multiple linear regression analysis, t-test, F-test and coefficient of determination (R2).The results of this study indicate that self-efficacy has a significant effect on employee job satisfaction at PT. Telkom Indonesia Witel Solo. Workload has a significant effect on employee job satisfaction at PT. Telkom Indonesia Witel Solo. Work life balance has a significant effect on employee job satisfaction at PT. Telkom Indonesia Witel Solo. The results of the determination coefficient obtained an adjusted R square value of 0.438, which means that the contribution of the influence of the variables self-efficacy, workload and work life balance to the job satisfaction variable is 43.8%

The research entitled Production Planning of Tenun Ikat Petra Cilik in Kupang City aims to find out and explain the production planning of Tenun Ikat Petra Cilik in Kupang City. Data collection techniques in this study are observation, interviews, documentation and questionnaires. While data analysis techniques use forecasting and Break Event Point (BEP).The results showed that the amount of sales forecast for sarongs at Tenun Ikat Petra Cilik in 2024 was 174 sheets, in 2025 as many as 202 sheets and 2026 as many as 219 sheets. For blankets in 2024 as many as 107 pieces, in 2025 as many as 110 pieces and in 2026 as many as 113 pieces. For sashes on Tenun Ikat Petra Cilik shows that in 2024 there were 199 sheets, in 2025 there were 201 sheets and in 2026 there were 204 sheets. The results of the Break Event Point (BEP) analysis show that if Tenun Ikat Petra Cilik in Kupang City produces 101 pieces of sarong or Rp.152,000,000, for blankets producing 162 pieces or Rp. 162,857,142 and sling producing 1,380 pieces or Rp.411.940.298, then Tenun Ikat Petra Cilik will not make a profit or not suffer a loss because at that point Tenun Ikat Petra Cilik is in a state of basic return. And if the company produces below the BEP point, the company will experience a loss, and vice versa if the company produces above the BEP point, the company will experience a profit. Based on the results of the study, it is recommended that it be taken into consideration for the company in relation to making decisions on determining the number of orders and good planning for the supply of woven raw materials in order to smooth the production process in the company. And for the company, Tenun Ikat Petra Cilik needs to make a production plan or the amount of production to be produced appropriately in order to provide maximum profit. Produksi Keywords :Planning,Production    

This research is a case study with the object of research on Tenun Ikat Ina Sabu located at Jalan Sukun I, RT 009 / RW 004, Oepura Village, Maulafa District, Kupang City, East Nusa Tenggara. The purpose of this study was to determine and explain the production planning of Tenun Ikat Ina Sabu in Kupang City. The types of data used are qualitative and quantitative. Data collection techniques in this study were interviews, observations, questionnaires and documentation. While the data analysis techniques used are Linear Trend and Break Even Point (BEP). The results of the Linear Trend calculation show that in 2024 Tenun Ikat Ina Sabu will produce 383 pieces of sarong, 358 pieces of blanket and 284 pieces of shawl, then the amount produced for 2025, 414 pieces of sarong, 332 pieces of blanket and 303 pieces of shawl, and the amount produced for 2026, 445 pieces of sarong, 402 pieces of blanket and 322 pieces of shawl. The results of the Break Even Point (BEP) analysis in 2023 show that if Tenun Ikat Ina Sabu produces 1,060 pieces of ikat weaving or around Rp.90,343,129, then the company does not make a profit or loss.

This research is a case study with the object of research at UMKM Liwut Sari The purpose of this study is to determine and explain the production planning of herbal drinks at UMKM Liwut Sari. Data collection techniques in this research are observation, interviews, and documentation while data analysis techniques use forecasting and Break Even Point (BEP).  The results of the sales forecasting analysis of red ginger herbal drink and temulawak herbal drink at Liwut Sari UMKM in January are predicted to sell 263 packs of red ginger herbal drinks and 262 packs of temulawak herbal drinks, in February red ginger herbal drinks is 271 packs and temulawak herbal drinks is 270 packs, in March red ginger herbal drinks is 279 packs and temulawak herbal drinks is 278 packs. The results of the Break Even Point (BEP) analysis show that if UMKM Liwut Sari produces 86 packs of red ginger herbal drinks or Rp 4,289,855 and 81 packs of temulawak herbal drinks or Rp 4,054,794, then UMKM Liwut Sari does not make a profit or suffers a loss because at that point the company is in a state of principal return.

This research aims to know and analyze both the partial and simultaneous effects of online customer review and online customer rating on the purchase decision on e-commerce Shopee among students of the business administration program of Nusa Cendana University. The number of samples in this research was 100 respondents, with using the Purposive Sampling technique. The data analysis techniques used are quantitative descriptive analysis, multiple linear regression analysis, and hypothesis testing and analysis of the coefficient of determination (R2) using the SPSS V26 application. From the results of Multiple Linear Regression Analysis, the equation is obtained: Y = 2.301 + 0.302X1 + 0.705X2 + 2.699. The results of both the t test and the F test show that partially online customer review and online customer rating have a positive and significant effect on purchasing decision. Based on the Adjusted R² value, the contribution of the perceived usefulness and trust variables to intention to use is 61,1%, while the remaining 38.9% of purchase decision variables were influenced by other variables not discussed in this study. For this reason, it is suggested that further researchers can examine variables outside of this study that can affect purchasing decisions, as well as not only Shopee e-commerce but also other types of e-commerce.

This research aims to identifi and analyze the quality control of wardrobe products at Meubel Pesona Jepara in Penfui, Kupang City. This research is a case study which focuses on quality control carried out by the company to minimize defects in cabinet products in Pesona Jepara Furniture in Penfui, Kupang City. The date Collection techniques used in this research are observation, interviews, documentation and questionnaieres, while the analysis techinque used in this research is the Pareto diagram as atool to find the most dominant product at Pesona Jepara Furniture in Penfui, Kupang City. The results of this research show that quality control of cupboards in 2023 with 3 types of product defects, namely 9 cupboards not conforming to order specifications (39%), 8 Cupboards had rotten wood (35%), and 6 cupboards had broken wood (26%). From the analysis of the cause and effect diagram, it can be seen that the factors causing damage or damage in production orginate from human/ employee factors, work methods and materials/ raw materials.

This research was conducted on students of the Faculty of Economics and Business at Slamet Riyadi University in Surakarta who use the e-commerce platform Tokopedia. The purpose of this study is to analyze the significance of the influence of brand ambassadors, electronic word of mouth (e-WOM), and price perception on purchasing decisions in Tokopedia's e-commerce. The type of data used is quantitative data, with primary data sources employed in this research. The data analysis techniques used in this study include multiple linear regression analysis, classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). The results of the multiple linear regression analysis from this study are represented by the equation Y = 6.518 + 0.695 X1 + 0.168 X2 - 0.210 X3 + e. The t-test results indicate that the variables of brand ambassador, electronic word of mouth (e-WOM), and price perception have a significant effect on purchasing decisions in Tokopedia's e-commerce. The F-test results show that the model is appropriate for predicting the influence of brand ambassadors, electronic word of mouth (e-WOM), and price perception on purchasing decisions in Tokopedia's e-commerce. The coefficient of determination (R²) obtained is 0.594, meaning that the independent variables X1 (brand ambassador), X2 (electronic word of mouth (e-WOM)), and X3 (price perception) contribute 59.4% to Y (purchasing decisions). The remaining 40.6% (100% - 59.4%) is explained by other variables not included in this study.

In this study, to analyze the interest factors in using e-commerce-based accounting information systems among Surakarta private students. This research is quantitative research. The population of this research is private students from Surakarta. The sample determination technique uses the Slovin formula. Data analysis uses SPSS 25. The results of this study prove that perceived ease and trust influence interest in the Shopee e-commerce based accounting information system and perceived risk does not influence interest in using the Shopee e-commerce based accounting information system. So, Shopee e-commerce features must pay attention to service, privacy & security and provide functional features so that they can attract students' attention to use Shopee e-commerce.