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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.

This study aims to identify the success of freshwater fish farming in increasing community income and to assess the economic impact of the community through freshwater fish farming on increasing community income in Sei Ijum Raya Village, East Kotawaringin Regency. This study starts from research preparation, data collection, data processing, to processing the results. The data collected are primary data and secondary data. Primary data is obtained through direct observation and interviews with freshwater fish farming business managers using a questionnaire and interview list. Secondary data is obtained from literature studies, related agencies, the Swadaya Service and other sources that can support this research. In the freshwater fish farming business in Sei Ijum Raya Village, the marketing strategy implemented includes sales to permanent collectors, local markets, and local collectors at varying prices, which still generate profits. The results of the study showed that income from freshwater fish farming reached IDR 30,000,000 per year, although it was still lower than the income of fish-ermen which averaged IDR 60,000,000 per year. The economic impact of this business increased by 50% per year, allowing farmers to meet the economic needs of their families. Although the community operates with their own capital and limited knowledge, significant harvest success and increasing market demand indicate that good management can increase yields. This study also found that the difference in success between farmers who have capital and those who do not have capital reached 30%, confirming the importance of access to capital in improving the economic welfare of the community

This study aims to analyze financial statements as a tool to assess the financial performance of PT Unilever Indonesia Tbk for the period 2020–2023. Using a descriptive quantitative approach, this research calculates key financial ratios, including liquidity ratios (current ratio), solvency ratios (debt to equity ratio), activity ratios (total asset turnover), and profitability ratios (net profit margin). The results show that the current ratio experienced a declining trend from 66.09% in 2020 to 55.16% in 2023, reflecting a weakening ability of the company to meet its short-term liabilities. The debt to equity ratio increased from 315.90% in 2020 to 392.85% in 2023, indicating a high dependence on debt financing. Meanwhile, the total asset turnover improved from 315.90% in 2020 to 392.85% in 2023, suggesting better efficiency in utilizing assets to generate sales. However, the net profit margin declined from 16.42% in 2020 to 12.26% in 2023, signaling a decrease in the company's effectiveness in converting sales into net profit. Based on these findings, PT Unilever Indonesia Tbk is advised to enhance the management of current assets, strengthen its capital structure by reducing reliance on debt, and thoroughly evaluate cost control and marketing strategies to improve profitability and ensure business sustainability in the future.   

Small businesses play an important role in the Indonesian economy, including the service sector such as laundry, which requires good management to ensure sustainability and operational efficiency. This research was conducted on a laundry business located at Jl. Malabar Ujung No.34, RT.2/RW.07, Babakan, Bogor Tengah District, Bogor City, West Java. This research aims to analyze the financial feasibility of the laundry business "Seuseuhan Laundry" founded by Alfi Prasetya in Bogor City. The research method used is a quantitative approach with data collection techniques through direct interviews with the business owner. The analysis includes aspects of investment, operations, profit and loss, cash flow, as well as feasibility indicators such as Net Present Value (NPV), Internal Rate of Return (IRR), Profit on Sales, Break Even Point (BEP), Payback Period (PBP), and Benefit Cost Ratio (B/C). The analysis results show that this business is feasible to run, with a positive NPV, a payback period of 1,31 years, and a profit on sales of 14,04%. The break-even point is reached at revenue below the annual projection, indicating that the business has been able to cover costs since the first year. This study recommends optimizing digital promotions and improving service quality to expand the market and maintain customer satisfaction. 

Business management based on the application of a combination of offline and online is inseparable from various challenges that can arise, especially in terms of HR management itself, namely the business owner. So that the right strategic action is needed so that the business can run well. This study aims to get an idea of ​​​​how the strategy is, and what challenges are faced in managing a business based on a combination of offline and digital affiliates at Rio Ponsel. This study uses a qualitative approach with a case study method and data collection through interviews with Rio Ponsel business actors. The results of the study showed that the business management strategy that combines offline sales systems and marketing through the TikTok affiliate program at Rio Ponsel is in the form of implementing internal strategies such as product development according to local market needs, implementing positive personal branding, and improving service quality directly. In addition, external strategies are also applied. Meanwhile, the biggest challenge faced by Rio Ponsel business actors is the high level of competition with competitors both in the offline and digital markets.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting regional economic development. However, inefficient inventory management remains a significant challenge in operational effectiveness. This study aims to analyze raw material inventory control at Kebab & Burger Foursist MSME in Tarakan City using the Economic Order Quantity (EOQ) and Reorder Point (ROP) methods. A descriptive quantitative approach was employed, utilizing annual sales data, ordering costs, and storage costs of main raw materials. The results indicate that the implementation of EOQ and ROP effectively determines the optimal purchase quantity and reorder timing, thereby minimizing total inventory costs and reducing the risk of stockouts or overstocking. The use of POM-QM for Windows software enhances the accuracy of the analysis. The implications of this study offer practical solutions for MSME actors in managing raw material procurement more efficiently and systematically.

This study aims to examine and compare the expenditure and income patterns between traditional market traders in Sukaramai Market and MMTC with street vendors operating around the State University of Medan (UNIMED). This study is based on the main differences between the two groups, especially related to business legality, sales location, and operational costs, which have the potential to affect business effectiveness and the economic welfare of the actors. The comparative quantitative method was used to collect data through questionnaires and Simple Random Sampling sampling techniques on 45 respondents, consisting of 30 market traders and 15 street vendors. The collected data were then analyzed using statistical inference techniques to obtain accurate and reliable parameter estimates. The results of the study show that market traders have an average income of IDR 9.37 million with expenses of IDR 6.7 million per month, so that the net profit obtained reaches IDR 2.67 million. Meanwhile, street vendors have an average income of IDR 7.2 million and expenses of IDR 5.53 million, so that their net profit is around IDR 1.67 million. Although market traders' expenses are higher, they still get a greater net profit. This study confirms that business location, legality, and management system factors significantly affect the efficiency and economic success of traders. This finding is very relevant as a basis for formulating fair and sustainable policies for empowering the informal sector, especially for small and micro traders in urban areas, in order to optimally improve their economic welfare.

This research was conducted to analyze and understand the performance of the company PT Tjiwi Kimia Tbk with the Dupont system as an analytical tool. The data used in this study are secondary data, namely the company’s financial statements sourced through the IDX with the observation period 2020-2024. In the analysis conducted, it was found that the performance of the company PT Tjiwi Kimia in 2020-2024 was not good. This is because although the company showed a good ability to manage sales profitability (NPM) in several years and control the use of good debt (declining EM), the lack of efficient use of assets hindered the company’s ability to generate optimal returns for shareholders which resulted in a low ROE value. In signaling theory, a declining Equity Multiplier trend indicates a positive signal to investors regarding prudent debt management and more controllable financial risks. However, the low ROE value indicates a negative signal that the company needs to improve to increase investor confidence in profitability prospects.

This community service program focuses on enhancing digital marketing capabilities for the Kroket Keraton MSMEs in Tohudan Village, Colomadu, Central Java.  Kroket Keraton  MSMEs, which have traditionally relied on conventional sales,  have faced challenges  in reaching  a wider market and increasing sales. Through this program, intensive training and mentoring on digital marketing strategies were provided,  including the use of social media, creating  engaging content, search engine optimisation (SEO), and digital ad management. The results of this program showed a significant increase in the digital marketing knowledge and skills of MSME actors,  as well as  an increase in sales  and  market reach. Additionally, this program helped build brand awareness and customer loyalty through more effective and efficient digital marketing approaches.   Thus,  this community service program is expected to serve as a model for empowering other MSMEs in facing the challenges of the digital era.

Digital marketing has become a crucial solution for honey farmers to boost sales and expand their market reach. This community service activity aims to enhance the knowledge of honey farmers in the KTH Sadar Tani Muda group regarding the use of e-commerce websites for honey product marketing. The methods employed include training, mentoring, and the development of a simple e-commerce platform-based website. The results indicate a significant improvement in farmers' understanding of digital marketing benefits, e-commerce features, and independent product content management. Additionally, the developed website has enhanced the online visibility of honey products. The impact of this initiative extends beyond increased sales, opening broader marketing opportunities. This activity is expected to serve as a model for other farmer groups in adopting digital technology for business development

Firm value is a metric that reflects investors’ perception of management’s success in managing the company, as represented by the market price of its shares. The transportation and logistics sector in Indonesia has faced significant challenges, especially since the COVID-19 pandemic, which has led to fluctuations in firm value. This study aims to analyze the effect of managerial ownership structure, sales growth, and business risk on the firm value of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. This research employs a quantitative approach with an associative research design. The primary theoretical framework used is agency theory, which explains the relationship between owners and managers and highlights the importance of aligning their interests in decision-making processes. The sample consists of 16 companies selected using purposive sampling, resulting in 48 observations over three years. Data were obtained from the official IDX website and analyzed using multiple linear regression with the help of SPSS software. The dependent variable is firm value, measured by price to book value (PBV), while the independent variables are ownership structure, measured by management ownership percentage (MOP); sales growth, measured by growth sales rate (G); and business risk, measured by the degree of operating leverage (DOL). The results of the study indicate that all three independent variables have a positive and significant effect on firm value. These findings support agency theory and demonstrate that an appropriate ownership structure, stable sales growth, and effective management of business risk can enhance firm value. This study is expected to contribute to the development of accounting science and managerial practices in the transportation and logistics sector, as well as provide insights for investors in making informed investment decisions.

The purpose of this research is to design a basic food sales information system at Misman Store to assist the performance of Store employees in processing data and selling basic necessities which still use a manual recording system in managing stocks and transactions in the store, which causes inefficiencies in monitoring inventory of goods. Research using qualitative methods with data collection techniques through observation, interviews, and literature studies. The results of the study, among others, make it easier for employees at misman shops to complete the main tasks of selling goods such as data management to be easier, more efficient, and effective with this system. sales and sales transaction reports. The designed web-based information system has several main features such as system login, dashboard, item category management, inventory management, and transaction recording and reporting. This system is designed to improve the efficiency of store operations and facilitate the management of goods data and sales transactions.

Palm oil is one of the plantation commodities that is growing rapidly in Indonesia, with a total sales area of ​​11,672,861 ha in 2016. Clearing land for oil palm plantations is often carried out by converting forest land into plantation land. This activity has the impact of deforestation and is a serious threat. For biodiversity in Indonesia, orangutans are no exception. Orangutans are one of the animals that, based on the Assessment Information issued by the IUCN (International Union for Conservation of Nature and Natural Resources), orangutans are expected to be converted to Critically Endangered status in 2016. In the context of protecting orangutan habitat in Indonesia. Clearing of land for oil palm plantations is based on the instruments regulated in Law Number 32 of 2009 concerning Environmental Protection and Management and within the principles regulated in Minister of Agriculture Regulation Number 19 of 2011 concerning guidelines for oil palm plantations

Firm value is essential for business sustainability and serves as a key consideration for investors in assessing a company’s prospects. The enhancement of firm value is influenced by various factors observed by both internal and external parties. This study examines the partial effects of profitability, company growth, and capital structure on firm value. The research variables include Return on Assets (ROA) for profitability, Sales Growth for company growth, Debt to Equity Ratio (DER) for capital structure, and Price to Book Value (PBV) for firm value. A quantitative approach was employed using a sample of 25 technology sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period, selected through purposive sampling. Data analysis techniques included descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing. The findings indicate that profitability and company growth have a negative effect on firm value, while capital structure has a positive effect. These results contradict signaling theory but support the trade-off theory. This research contributes both theoretically and practically to the field of accounting and serves as a reference for management and investors in making strategic decisions related to enhancing firm value.

Micro, Small, and Medium Enterprises (MSMEs) have an important role in supporting the national economy, especially in the agricultural and livestock sectors. Mr. Hanafi's cattle farming business in Patumbak Village is one that plays a very important role in empowering the local economy. However, the limitations of the local community to be able to utilize the potential of resources have caused the progress of cattle sales to be less than optimal. The purpose of this study is to improve the knowledge and skills of cattle farming entrepreneurs through business management strategies, namely marketing strategies. The implementation of activities uses direct socialization and practice methods to cattle farming entrepreneurs, related stakeholders, and local community leaders. It is hoped that through a community empowerment approach in cattle farming business management strategies, it can help the local economy and maximize economic growth.

This study analyzes the effect of sales growth and capital intensity on operating cash flow at PT Sumber Alfaria Trijaya, Tbk during the 2013–2024 period. The research problem raised is whether sales growth and capital intensity have a significant effect on the company's operating cash flow. The purpose of this study is to prove the relationship between these two independent variables and operating cash flow, thus providing a basis for managerial decision-making in Indonesian retail companies. The data used in this study are secondary data in the form of annual financial statements of PT Sumber Alfaria Trijaya, Tbk over the last eleven years. The method used is a quantitative approach with regression analysis, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests to ensure the validity of the regression model. The results show that the residuals are normally distributed, the regression model is free from multicollinearity and heteroscedasticity, but there is positive autocorrelation in the residuals. Simultaneously, sales growth and capital intensity are proven to have a significant effect on the company's operating cash flow. These findings emphasize the importance of efficient management of sales growth and capital intensity in maintaining the stability of operating cash flow.

This study aims to analyze the cultivation process and marketing management strategies of ornamental plants applied by Ganda Nursery as one of the MSMEs in the horticulture sector. The research method used is descriptive qualitative with data collection techniques through observation, in-depth interviews, and documentation. The results of the study indicate that Ganda Nursery has succeeded in implementing sustainable ornamental plant cultivation techniques, including through the selection of superior seeds, the use of organic planting media, and pest control based on botanical pesticides. From a management aspect, Ganda Nursery utilizes digital marketing strategies through social media such as Instagram and WhatsApp to expand market reach and increase sales. This success cannot be separated from the application of sustainability principles and Islamic values ​​that emphasize the importance of managing natural resources wisely and responsibly. The obstacles faced include fluctuations in market demand, business competition, and limited resources, but are overcome by product innovation and improving service quality. This study is expected to be a reference for other MSMEs in developing sustainable and highly competitive ornamental plant businesses.

The problem of this research is how the implementation of the management control system in TOSERBA MMTC and what strategies are carried out to improve competitiveness in TOSERBA MMTC. The purpose of this study is to determine how the implementation of the management control system in TOSERBA MMTC and to determine what strategies are carried out to improve competitiveness in TOSERBA MMTC. This research method uses a qualitative approach. The data analysis techniques used are data reduction, data presentation and drawing conclusions. The results of the study TOSERBA MMTC has implemented a structured management control system at three levels: strategic, operational, and financial. Strategic involves quarterly planning based on historical data; operational combines computerized information systems and a collaborative work culture; while finance applies tiered authorization and bottom-up budgeting, which has successfully reduced budget deviations by 22%. To improve competitiveness, MMTC carries a hyperlocal strategy by selling 45% local products, digital transformation such as WhatsApp Business and dynamic discount systems, and marketing through local social media and digital loyalty programs, which have proven effective in increasing sales and customer retention.

The increasing competition in the bottled drinking water distribution business in Tarakan City compels companies to improve sales forecasting accuracy as a basis for strategic decision-making. This study aims to analyze the effectiveness of the Exponential Smoothing with Trend method implemented through the POM-QM software in predicting the sales volume of CV Tirta Anugerah Abadi. Monthly sales data over the past two years were quantitatively analyzed using the Exponential Smoothing model with various smoothing parameter combinations. The results indicate that the parameter combination of α = 0.7 and β = 0.1 yields the lowest forecasting error, with a MAPE value of 1.24%. These findings demonstrate that the applied method is highly accurate and reliable for sales forecasting, thus supporting the company in more efficient stock, production, and distribution planning. The implications of this research not only enrich the literature on the application of modern forecasting methods in the local distribution sector but also provide practical contributions to company management in data-driven decision-making.

This community service aims to increase the use of social media as a marketing and sales tool by FWEO Women MSMEs in Watesprojo Village, Mojokerto, through a human resource management approach. Initial situation analysis identified low utilization of digital platforms due to limited knowledge and skills. The Participatory Action Research (PAR) method or in human resource management is called participatory management which is implemented by involving FWEO Women in planning, intensive training on content creation, account management, and online marketing strategies, as well as ongoing mentoring. The results showed a significant increase in participant understanding and skills, the formation of collective social media accounts, and the development of collaboration between MSMEs. The emergence of local social media management groups and local leaders indicates internalization of knowledge and sustainability initiatives, in line with Social Cognitive Theory and transformational leadership. The conclusion confirms that the integration of human resource management principles in technology-based community empowerment is crucial for sustainable adoption and positive impact, recommending a comprehensive approach that focuses on holistic capacity development and the formation of community support structures.