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Sairun Simanullang; Fransiska Simanullang

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of auditor experience and professionalism on the ability to detect audit conditions in Public Accounting Firms (KAP) in South Jakarta. The background of this study is based on the important role of auditors in ensuring the integrity of financial statements and preventing financial practices that can harm various parties, including investors, shareholders, and regulators. In an increasingly complex business world, layout practices are increasingly difficult to detect without adequate professional skills. Therefore, factors such as auditor experience and professionalism are crucial in supporting audit quality. This study used a survey method with a questionnaire instrument distributed to auditors working at several KAPs in the study area. The collected data were analyzed using Statistical Package for the Social Sciences (SPSS) software to test the proposed hypotheses. The results showed that auditor experience significantly influenced the ability to detect audit conditions, indicating that the greater the auditor's work experience, the sharper their ability to identify indications of conditions. In addition, auditor professionalism was also proven to have a positive effect on the detection of audit conditions. Aspects such as responsibility, objectivity, competence, and commitment to professional ethics are important foundations for an effective and independent audit process. These findings indicate that integrity, responsibility, and adherence to professional standards are important factors supporting audit effectiveness. This research is expected to serve as a reference for public accounting firms (KAPs) in improving audit quality through competency development, ongoing training, and upholding auditor professional ethics in the workplace. This study also recommends the need for ongoing training to increase auditor sensitivity to increasingly complex conditions.

Muhamad Restu Febfour Herman; Ridma Meltareza

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

In the 4.0 era, technological advances offer significant opportunities, especially for entrepreneurs who develop their businesses through online platforms such as the Shopee e-commerce marketplace. This study examines the use of Shopee as a marketing communication medium by the Tabriizhijab store. Using a qualitative research method with a descriptive approach, this study is able to describe the digital marketing strategy implemented by the Tabriizhijab store owner through the use of various Shopee features such as store vouchers, free shipping, Shopee Live, Shopee Feed, and paid advertising. The findings of this study indicate that Shopee has a significant impact on improving store sales performance. However, it turns out that several challenges still exist, such as a limited understanding of Shopee features that can cause owners to be left behind by Shopee marketing trends, intense price competition between other sellers who offer lower prices for their products, a lack of specialized personnel to handle digital marketing that leads to less than optimal store management, and difficulties in committing to providing responsive service to consumers. Despite facing these challenges, through effective communication strategies, appropriate and optimal use of social media, and improving service quality, Tabriizhijab has been able to build a positive brand image and increase consumer purchasing interest. This study highlights the importance of an appropriate digital marketing communication strategy amidst increasingly fierce market competition. Furthermore, the study emphasizes the importance of managing and utilizing consumer data obtained through platforms like Shopee to formulate more effective and targeted marketing strategies. By utilizing available analytics features, Toko Tabriizhijab can better understand consumer behavior, product preferences, and evolving market trends. This allows the store to adjust its marketing strategy, offer more relevant promotions, and improve the overall customer experience.

Risa Watti; Djojo Dihardjo; Nurul Azizah

Jurnal Pengabdian dan Perubahan Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Personal financial management is an essential skill that needs to be instilled from adolescence to foster healthy and responsible financial behavior. Teenagers are often faced with situations where they must make decisions regarding money, but a lack of understanding and education about finances often leads to consumptive behavior, wastefulness, and a lack of ability to save. However, poor financial habits developed early on can carry over into adulthood and impact a person's future financial situation. Through a Community Service activity conducted by lecturers from the Faculty of Economics and Business, Wijaya Kusuma University, Surabaya (FEB UWKS) at SMA Negeri 2 Mojokerto, students were provided with education on accounting-based personal financial management. The material presented covered basic accounting principles, the importance of recording income and expenses, and how to prepare a personal financial budget. The activity methods included counseling, financial recording simulations, budget preparation, and interactive discussions, designed to encourage active participation and practical understanding. The results of the activity showed that students experienced a significant increase in understanding of the importance of financial literacy. They were also able to prepare a simple budget based on needs and priorities using a basic accounting approach. Thus, this activity is expected to make a real contribution to shaping the character, responsibility, and financial independence of the younger generation. Furthermore, similar activities can be extended to other schools to raise financial literacy awareness among students more broadly and sustainably. Furthermore, the involvement of teachers and school administrators in supporting this financial literacy program is also a crucial factor in maintaining students' desire to understand. With synergy between academics, schools, and students, financial education can become an integral part of the learning process, focusing not only on theory but also on practical application in everyday life.

Fini Iisyatirroodliyah Henuari; Mohammad Taufik Aziz; Mery Sukartini2

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze cash management practices in Batik MSMEs in Cirebon Regency using a qualitative approach that combines direct observation and in-depth interviews with business owners. The study found that most Batik MSMEs still rely on manual cash management systems, which ultimately poses various challenges, particularly in terms of unstructured financial recording and minimal cash flow planning. This condition makes it difficult to communicate receipts and expenditures in real time, potentially leading to errors in fund management and disrupting business financial stability. Furthermore, the study revealed variations in cash receipt recording methods, such as daily or weekly recording, which are inconsistent across MSMEs. This impacts transparency and effective financial control. The lack of thorough cash flow planning also makes it difficult for business owners to deal with insufficient liquidity, especially when there is a surge in sales or sudden needs. As a result, some MSMEs experience problems meeting their payment obligations on time, including to suppliers and employees. The findings of this study highlight the importance of financial literacy education for Batik MSMEs so they can understand the basic concepts of cash management well. Furthermore, the use of digital technology, such as simple financial recording applications, is highly recommended to improve efficiency and accuracy in cash flow management. This technology implementation is expected to assist MSMEs in making more informed financial decisions and supporting the long-term sustainability of their businesses. Therefore, this study provides strategic recommendations for local governments and MSME support institutions to provide adequate training and technological facilities to strengthen financial management capacity in the batik MSME sector in Cirebon Regency.

Emma Yovela Sipahutar; Elisatris Gultom; Helza Nova Lita

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The implementation of a recommendation feature in the courier service selection system on e-commerce platforms is a technological innovation aimed at improving logistics efficiency while providing a more optimal user experience. Through this feature, consumers can find alternative delivery services based on certain indicators, such as cost, estimated time, and service quality. However, in practice, the implementation of recommendation features has the potential to raise legal issues when platforms prioritize internal couriers or certain partners without transparency and clear objective indicators. This situation can lead to discriminatory treatment, limit market access for other businesses, and reduce consumer freedom in choosing services. This study aims to analyze the implementation of recommendation features by e-commerce platforms from a competition law perspective, specifically based on Law Number 5 of 1999 concerning the Prohibition of Monopolistic Practices and Unfair Business Competition. The method used is normative juridical research with a descriptive-analytical approach, through the review of secondary data in the form of laws and regulations, literature, and the practice of implementing recommendation systems in the digital industry. The research results indicate that recommendation features that unilaterally prioritize internal couriers without objective basis and without information transparency have the potential to violate Article 19 letter d of Law Number 5 of 1999. This practice can hinder competition, close opportunities for other courier service providers, and create distortions in the digital logistics ecosystem. Therefore, this study recommends that recommendation features in e-commerce be designed in a neutral, transparent manner, and based on objective indicators, such as rates, estimated delivery times, and service performance. This will maintain healthy business competition and protect consumers' rights to obtain the best service options.

Eka Lailita Eti Varina; Wijar Algifari; Muhammad Ammar Hafizh; Riyan Fauzi

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Advances in digital technology in the financial sector have encouraged Micro, Small, and Medium Enterprises (MSMEs) to shift from cash payment systems to non-cash payments through QRIS (Quick Response Code Indonesian Standard) as an effort to increase efficiency and modernize transactions. This research is motivated by the low level of QRIS adoption among MSMEs in Junti Village, Jawilan District, Serang Regency, Banten, most of which still rely on cash-based transactions. The purpose of this research is to analyze the implementation of QRIS by MSMEs, identify the obstacles faced, and assess the impact of the system's implementation on daily business activities. Data were collected through field observations, interviews with MSME actors, and supporting documentation, and this research was conducted in Junti Village in July 2025. The results revealed that some MSMEs that have adopted QRIS experienced benefits in the form of ease in conducting transactions, increased efficiency, and a more professional business image. These findings also confirm that the use of QRIS contributes to the acceleration of digital transformation in the MSME sector, although not yet fully optimal. The main obstacles encountered were limited access and the quality of internet infrastructure, which is still uneven, making it difficult for some business actors to utilize QRIS optimally. Based on these results, the study recommends the importance of increasing the intensity of socialization and training on QRIS use, as well as the need for ongoing support from local governments and financial institutions so that MSMEs can adapt more quickly and comprehensively to changes in digital technology, so that MSME digital transformation can take place effectively, inclusively, and sustainably. This study recommends the need for increased socialization, training, and support from financial institutions and local governments to encourage sustainable digital transformation of MSMEs.

Andhini Fitria Nurmalasari; Taufik Akbar; Zulfia Rahmawati

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study investigates the impact of taste and service quality on customer loyalty, with customer satisfaction serving as a mediating variable, at Dapoer MbokSum Kediri. The research adopts a quantitative approach, utilizing both primary and secondary data sources. Primary data were obtained through the distribution of structured questionnaires to customers, while secondary data were collected via interviews with the business owner and direct field observations to gain a deeper understanding of operational practices. A total of 120 respondents were selected through accidental sampling, ensuring that participants met specific criteria relevant to the study objectives. The data analysis was conducted using SmartPLS 4.0, incorporating validity and reliability testing to ensure the robustness of the measurement instruments, as well as hypothesis testing to evaluate the relationships between variables. The results of the analysis indicate that both taste and service quality exert significant and positive influences on customer satisfaction. Furthermore, service quality demonstrates a significant and direct positive effect on customer loyalty. In contrast, taste does not show a direct influence on loyalty, suggesting that its effect on loyalty is more indirect and mediated by satisfaction Additionally, the mediation analysis confirms that customer satisfaction plays a critical role in linking both taste and service quality to customer loyalty. This implies that while customers may appreciate the taste of food, it is their overall satisfaction—encompassing both taste and service experiences—that ultimately drives loyalty. The study highlights the importance for culinary businesses, particularly in the competitive food service industry, to focus not only on product quality but also on delivering excellent service to enhance satisfaction and foster long-term customer relationships. The findings provide practical insights for Dapoer MbokSum Kediri and similar establishments to strategically prioritize service quality improvements alongside maintaining food taste to maximize customer retention and loyalty.

Christin Anastasya Melati Br Nainggolan; Made Kembar Sri Budhi

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Economic growth in Bali Province is predominantly driven by the tourism, service, and agricultural sectors, which play a vital role in the region’s development and income generation. Over the 2014–2024 period, however, the province has experienced a fluctuating and generally declining growth trend, influenced by both internal and external economic dynamics. This study aims to examine the influence of unemployment, district minimum wage (Upah Minimum Kabupaten/Kota—UMK), and education on economic growth across the nine regencies and cities in Bali Province. Employing a quantitative approach with an associative research design, the study utilizes panel data that combines cross-section data (9 regencies/cities) and time-series data spanning 2014–2024, yielding a total of 99 observations. To ensure robust estimation, panel data regression analysis was conducted, with the Random Effect Model (REM) selected as the most appropriate method based on the results of the Hausman test. The empirical findings reveal that, simultaneously, unemployment, UMK, and education have a significant influence on regional economic growth in Bali. Partially, education exerts a positive and significant effect, indicating that improvements in educational attainment and quality can drive higher productivity and foster sustainable economic development. Conversely, UMK demonstrates a negative and significant impact, suggesting that increases in the minimum wage, while beneficial for workers’ welfare, may impose financial burdens on businesses—particularly small and medium-sized enterprises—thus potentially slowing economic activity. Similarly, unemployment has a negative and significant effect, underscoring its detrimental role in limiting economic output and household income. These results emphasize the need for policymakers to strike a balance between enhancing workforce welfare through wage regulations and ensuring that such measures do not hinder economic competitiveness. Furthermore, strengthening education policies, improving access to quality learning, and aligning educational outcomes with labor market demands are crucial for supporting long-term economic growth in Bali.

Eriyana Putri; Puji Astuti; Andy Kurniawan

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the low utilization of accounting information by Micro, Small, and Medium Enterprises (MSMEs), which can impact suboptimal business decision-making. Accounting information plays an important role in helping business actors manage operational activities, plan finances, and evaluate business performance. Therefore, this study aims to analyze the influence of accounting knowledge, business scale, and business experience on the perception of the use of accounting information, both partially and simultaneously. The approach used in this study is a quantitative approach with a causal research type. The population in this study were all MSMEs in Ngronggot District, Nganjuk Regency, totaling 162 business units. The sample used was 62 respondents, obtained through a simple random sampling technique with calculations using the Slovin formula. The data collection method was carried out by distributing questionnaires to predetermined respondents. Data analysis used multiple linear regression methods with the help of SPSS software version 27. The results of the study indicate that partially, accounting knowledge and business scale have a significant influence on the perception of the use of accounting information. This indicates that the greater the level of accounting knowledge and the larger the business scale, the higher the positive perception of the importance of using accounting information. Conversely, business experience did not show a significant partial effect, indicating that the length of time a person has been running a business does not always lead to increased use of accounting information. However, simultaneously, all three variables—accounting knowledge, business scale, and business experience—significantly influenced perceptions of the use of accounting information. This finding implies that increasing accounting knowledge and expanding business scale need to be addressed in MSME empowerment programs to optimally utilize accounting information.

Sri Murniyanti; Nova Azahra; Muhammad Rizaldy Wibowo

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

This study explores the impact of Business Development Services (BDS) on the profitability of small and medium enterprises (SMEs), with a specific focus on distro businesses in the Medan Area, Medan. BDS refers to a range of non-financial services aimed at enhancing the growth, capacity, and performance of businesses. These services may include training, mentoring, market access, business planning, and other forms of support. The core objective of this research is to determine whether the utilization of BDS has a measurable influence on the financial outcomes of SMEs, particularly in terms of profitability. The study employs a quantitative research approach using a survey method. Data was collected through questionnaires distributed to selected owners of distro businesses who had previously accessed BDS programs. The analysis was conducted using simple linear regression to evaluate the relationship between BDS engagement and business profitability. The results reveal a statistically significant and positive influence of BDS on profitability. SMEs that actively engaged with BDS programs showed noticeable improvements in their financial performance, indicating the effectiveness of these services in supporting business growth. In particular, distro businesses that received BDS assistance experienced increased efficiency, improved market reach, and better management practices, which contributed to higher profit margins. Based on these findings, the study highlights the critical role that BDS can play in enhancing the sustainability and competitiveness of SMEs. It recommends that more business owners in the distro sector take advantage of available BDS programs to support their development. Furthermore, it underscores the importance of governmental and institutional support in promoting and expanding access to BDS to ensure that a wider range of SMEs can benefit from these valuable services.

Bayu Muktiono; Tri Widyastuti; Pratiwi Nila Sari

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to investigate the influence of workload, competence, and red flags on auditors' ability to detect financial statement fraud. Fraud detection is a crucial aspect of the audit process, especially amidst increasing business complexity and pressure on the integrity of financial reporting. This study was conducted on 104 external auditors working at 12 Public Accounting Firms (KAP) operating in the Bekasi area. Respondents were selected using a purposive sampling technique, namely selecting samples based on certain criteria relevant to the research objectives. Data collection was carried out by distributing questionnaires compiled based on research variable indicators, then analyzed using hypothesis testing with the help of SPSS Statistics software version 26. The results of the analysis indicate that partially, the variables of workload and red flags have a negative influence on auditors' ability to detect financial statement fraud. This indicates that auditors with high workloads or who do not accurately identify red flags have a lower tendency to detect fraud. Conversely, auditor competence shows a significant positive influence on fraud detection ability. Auditors who have adequate knowledge, skills, and experience tend to be more capable of identifying and analyzing indications of fraud in financial statements. Simultaneously, the three independent variables—workload, competence, and red flags—significantly influence auditors' ability to detect financial statement fraud. This finding underscores the importance of managing auditor workload, improving competence through ongoing training, and developing a thorough understanding of red flag indicators to enhance audit effectiveness and financial statement quality. This research is expected to contribute to the development of audit practices and the enhancement of auditor professionalism in Indonesia.

Safa Putri Nurfitrialin; Santi Susanti; Marsofiyati

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze the influence of positive reinforcement and social anxiety on student learning activity in the Department of Office Management and Business Services (MPLB) at SMK Negeri in the South Jakarta area. The background of this research is based on the importance of creating a conducive learning environment through providing positive reinforcement and the importance of understanding the impact of social anxiety on student participation in the learning process. The method used in this study is a survey method with a quantitative approach. The study population consisted of 360 students spread across three schools. The sampling technique used was proportionate stratified random sampling with an error rate of 5%, so that a sample of 190 students was obtained. Data analysis was carried out using the Structural Equation Modeling (SEM) method based on Partial Least Square (PLS) through the SmartPLS 4.0 application. The analysis consists of three main stages, namely measurement model analysis (outer model), structural model analysis (inner model), and hypothesis testing. The results of the study show that positive reinforcement has a positive and significant effect on student learning activity. This means that the higher the application of positive reinforcement, the more active students are in participating in learning activities. On the other hand, social anxiety has a negative and significant influence on student learning activity. This shows that the higher the level of social anxiety experienced by students, the more active they will be in the learning process. These findings affirm the importance of the role of teachers in implementing learning strategies that encourage active student participation and pay attention to students' psychological aspects such as social anxiety in the teaching and learning process.

Pepi Permatasari; Sri Wahyuningsih; Sigit Nurcahyono; Wahyumi Ekawanti

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

MSMEs play a strategic role in supporting the growth and stability of the national economy (Endra et al., 2024), especially in the culinary sector which continues to grow. However, a fundamental problem commonly experienced by MSMEs is the ability to create visually attractive and professional promotional elements. One example is BentoDay, a food business in West Jakarta, which still relies on simple visual promotions through social media without optimal content packaging. This activity aims to develop the digital promotional capacity of participants through program mentoring and training that focuses on creating logos and product catalogs using the Canva application, a digital tool used for easy-to-use visual design purposes that allows even beginners to create posters, banners and social media content (Akbar et al., n.d.). Initial observations, direct training, intensive mentoring, and evaluation of participants' design results are part of the mentoring activity approach. The results of the activity implementation illustrate that participants have the ability to independently produce promotional materials, such as business logos and product catalogs with more attractive and consistent designs. This training not only improves participants' design skills but also has a positive impact on the digital marketing strategy of culinary businesses. MSMEs can improve their competitiveness and increase sales by implementing better design. This approach demonstrates the importance of acquiring digital skills for MSMEs to strengthen their brand identity and expand their consumer reach (Andari, N., Sari, D.P., & Hidayat, 2025). Therefore, using Canva has proven useful for enhancing the competitiveness of MSME digital promotions.

Anwar SA

Journal of New Trends in Sciences 2025 CV. Aksara Global Akademia

Entrepreneurship has long been recognized as a driving force for a country's socioeconomic growth, becoming increasingly important in facing the challenges of globalization, which demand creativity and innovation. Fierce competition demands that students, as the younger generation, possess greater competencies to compete in the workforce. Student involvement in entrepreneurship can foster the development of an innovation ecosystem on campus, which in turn can improve the quality of education and research. This scientific article aims to analyze students' entrepreneurial practices in creating innovative tea products during their studies, with a focus on identifying factors influencing success and the challenges faced. Students' tea product innovations not only add value to the industry but also provide valuable experience in developing entrepreneurial skills. The research method used was a qualitative approach, interviewing students who own tea product businesses. The results show that students who are entrepreneurs in tea product businesses are highly motivated, highly creative, and have good adaptability. However, they also face various challenges, such as limited capital, lack of experience, and intense competition.

Melda Agnes Manuhutu; Natasya Virginia Leuwol; Agustina Agustina; Elisabeth Elisabeth; Boyke Boyke +3 more

Jurnal Pengabdian dan Perubahan Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The social transformation that has occurred in the digital era has encouraged Micro, Small, and Medium Enterprises (MSMEs) to adapt to developments in information technology to increase competitiveness and expand market reach. One form of this adaptation is the use of e-commerce platforms as a means of marketing and managing their businesses online. This community service activity aims to empower the Kartika Taro Chips MSME through the introduction and implementation of an e-commerce platform based on Odoo.com, an integrated Enterprise Resource Planning (ERP) system. This activity was carried out by students of the Information Systems Study Program, Faculty of Computer Science, Victory University Sorong, with the assistance of lecturers from the Information Systems and Sociology fields. The training method includes several stages, namely: the stage of material preparation and analysis of participant needs, the implementation of a workshop that includes the installation and configuration of Odoo.com, and the post-training mentoring stage to ensure the sustainability and independence of participants in managing their online stores. The results of the training showed that participants were not only able to build and manage online stores independently, but also understood the basic concepts of ERP systems and experienced a significant increase in digital literacy. From a sociological perspective, this activity reflects a technology-driven social transformation process, where MSMEs are actively expanding their social networks through digital spaces and increasing their involvement in the digital economy. This demonstrates that integrating technological and social approaches can be a relevant MSME empowerment model in local contexts. Overall, this training has had a positive impact on strengthening MSMEs' digital capacity and opening up new opportunities for sustainable business development in the era of digital transformation.

Muhamad Albi Ferano

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to analyze the potential utilization of empty space on the second floor of the domestic terminal of Zainuddin Abdul Madjid International Airport (ZAM) Lombok to increase revenue from the non-aeronautical sector. The background of this study is based on the importance of optimizing airport assets to support long-term financial sustainability. This is crucial considering that the aeronautical sector is highly dependent on fluctuating flight traffic. Therefore, the development of the non-aerospace sector is a strategic alternative that needs to be seriously addressed. The research method used is descriptive qualitative, with data collection techniques through direct observation on site, interviews with airport management, and documentation studies. The results of the observation indicate that there is an empty space on the second floor of the terminal, specifically between the waiting room and a row of commercial tenants, which has not been optimally utilized. This area is considered to have a strategic position and quite high passenger traffic, so it has the potential to be developed into a new commercial facility. One of the proposed developments is a photobox service business unit with a local Lombok cultural theme. This concept is considered interesting because it combines digital technology with elements of cultural tourism promotion, in line with the trend of tourist needs for documentation and unique experiences. A feasibility analysis was conducted using the Business Model Canvas approach and the 7P marketing strategy (product, price, place, promotion, people, process, and physical evidence). The results showed that this idea is feasible from both an operational and marketing perspective. The study concluded that developing a photo booth business in an empty airport area has the potential to become a new, stable, efficient, and market-relevant source of revenue. Recommendations are given to airport management to immediately realize the utilization of this area to support the airport's role as a regional economic and tourism hub.

Sandi Sandi; Agus Salim HR; Idham Khalid

International Journal of Islamic and Economic Education 2025 International Forum of Researchers and Lecturers

This study aims to identify the factors that influence the local community in developing the swallow nest business and to examine how the practice of swallow nest farming aligns with the principles of Islamic business ethics in Marioriwawo District, Soppeng Regency. The swallow nest industry has grown significantly in this area, shifting the economic landscape from primarily agricultural activities to a more diversified business sector. Before the emergence of this business, most residents were involved in farming. However, due to factors such as unpredictable harvests and unstable agricultural income, many community members have turned to swallow nest cultivation as an alternative and promising source of livelihood. According to Islamic business ethics, the practice of breeding swallows is permissible, as long as it does not involve cruelty to animals. This view is supported by the Indonesian Ulema Council (MUI) Fatwa Number 2 of 2012, which states that raising or cultivating swallows is allowed, provided the birds are not harmed or subjected to distress. Furthermore, the consumption and trade of swallow nests are also considered halal under Islamic law, adding to the business's appeal among the Muslim population. To explore the underlying motivations and social dynamics of this business shift, the study employed a qualitative research method. This approach was chosen to gain a deeper understanding of the local context, including the experiences, beliefs, and socioeconomic conditions of the people involved. The results revealed several influencing factors: the potential for high profit from selling swallow nests, the challenges faced in traditional agriculture (such as frequent crop failure), and the religious assurance that the business is acceptable under Islamic teachings. Overall, the swallow nest business represents a strategic and ethical economic opportunity for the community, enabling them to improve their livelihoods while staying aligned with their religious values.

Muchamad Nur Syaifulrahman; Muhammad Tunjung Rohmatullah

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to analyze the strategy of utilizing vacant spaces within airports to enhance non-aeronautical revenue through collaboration with Micro, Small, and Medium Enterprises (MSMEs). Given the growing importance of non-aeronautical revenue sources in the aviation industry, this research focuses on how airports can optimize underutilized spaces for commercial purposes. The research method applied is library research, where relevant literature, journals, and previous studies are reviewed to gain insights into successful strategies and best practices. The findings of the study indicate that the development of commercial spaces, such as fast-food tenants, retail outlets, and photo booths, can significantly enhance the passenger experience by providing convenient services and entertainment. Additionally, these developments offer a sustainable alternative revenue stream for airports, diversifying income beyond traditional aeronautical activities. The research also explores the role of the Value Proposition Canvas business model to assess the alignment between the value offered by these services and the needs of passengers. By applying this model, the study emphasizes the importance of understanding customer expectations and ensuring that airport services meet these demands. The analysis further highlights that successful implementation of these strategies requires careful planning, including collaboration between airport management, MSMEs, local governments, and sponsors. Building strong partnerships and ensuring mutual benefit are critical for maximizing the non-aeronautical revenue potential. The study concludes by suggesting that airports can leverage vacant spaces more effectively to not only boost revenue but also improve the overall passenger experience, contributing to the long-term sustainability and growth of the airport sector.

Kanaya Trinazwa; Suhaila Husna Samosir; Rukmini Rukmini; Muhammad Dani Habra

International Journal of Management and Digital Sciences 2025 International Forum of Researchers and Lecturers

This study aims to identify and measure the influence of customer relationships, customer satisfaction, and brand image on customer loyalty at Ryandini’s Sweet Chicken Claw business, located in Sei Sijenggi Village, Hamlet III, Perbaungan District, Serdang Bedagai Regency. A quantitative research method was employed, with data collected through observation, documentation, and questionnaires. The questionnaires used a Likert scale as a measurement tool to assess respondents’ opinions accurately. Data analysis was conducted using several stages, including validity and reliability tests, classical assumption testing, and multiple linear regression analysis, processed through SPSS version 22. These methods were used to ensure the validity of the instrument and the consistency of the findings. The research findings demonstrate that customer relationships have a significant and positive effect on customer loyalty. Customers who feel connected and valued by the business are more likely to remain loyal. Likewise, customer satisfaction—reflecting the extent to which customers' expectations are met or exceeded—has a strong and positive influence on loyalty. In addition, the brand image of the business, which encompasses customer perceptions and reputation of the product, also significantly influences loyalty in a positive direction. Furthermore, the simultaneous analysis of customer relationships, customer satisfaction, and brand image shows that all three variables jointly have a significant and positive impact on customer loyalty. This means that enhancing these three factors can strengthen customer retention and long-term commitment. These results provide valuable insights for small business owners in the food and beverage industry. Focusing on building strong relationships with customers, consistently delivering satisfaction, and maintaining a positive brand image are essential strategies to increase loyalty. For Ryandini’s Sweet Chicken Claw and similar businesses, these findings offer practical guidance for developing customer-centered marketing strategies in an increasingly competitive market.

Rahma Hidayani, Elsa; Melri Deswina

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This research aims to develop a recommendation system that can help retail business owners design more effective, data-driven promotional strategies. This system utilizes data mining techniques and the Apriori algorithm to extract association rules from consumer transaction data, thereby identifying more specific and accurate consumer purchasing patterns. Based on these patterns, the system can provide relevant promotional recommendations, such as product bundling, buy-one-get-one offers, or special discounts, which can attract consumer interest and increase sales. The system's implementation process is presented in the form of an interactive dashboard, which allows business owners to upload their transaction data, adjust analysis parameters, and visualize the promotional recommendation results in a way that is easier to understand and can be directly applied to their marketing strategies. This system not only provides well-structured promotional recommendations but also enables retail business owners to make more informed and efficient decisions in determining the type of promotion to implement, based on insights gained from analyzing their own transaction data. By utilizing this system, business owners can optimize their promotional strategies more efficiently and effectively, because they can quickly identify promotions that best suit consumer purchasing patterns. This can increase impulse sales, as relevant promotions will encourage consumers to purchase more products. Furthermore, this system shows great potential in increasing consumer engagement, as the promotions provided are more personalized and tailored to each consumer's preferences. Therefore, the implementation of this recommendation system has the potential to drive significant sales growth and help retail business owners achieve greater profits, as well as accelerate their business decision-making process. This system, ultimately, not only benefits business owners but also enhances the consumer shopping experience with promotions that are more tailored to their needs and preferences.