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Sustainable tourism aims to maximize the potential of travel destinations while maintaining a careful balance between social, economic, and environmental factors, and coastal tourism such as that found at Mutun Beach in Lampung illustrates both the promise and the urgency of this approach. Coastal tourism is one of the fastest-growing segments of the global travel industry, offering visitors natural beauty, recreational activities, and cultural experiences that generate significant income for local economies. In Indonesia, beaches are major attractions that can boost regional development through job creation, small business opportunities, and improved infrastructure. Mutun Beach, a well-known coastal destination on the southern coast of Sumatra, contributes greatly to the Regional Original Income (PAD) of Lampung Province and provides livelihoods for surrounding communities. Yet despite its popularity, the area continues to face persistent problems such as weak administrative management, limited community participation, inadequate facilities, and signs of environmental degradation, all of which threaten its long-term sustainability. This service project therefore focuses on designing a comprehensive plan for sustainable tourism growth at Mutun Beach for the 2025–2030 period. A participatory strategy is employed through Focus Group Discussions (FGD) involving local government, tourism stakeholders, community members, academics, and potential investors to ensure inclusive decision-making. The resulting five-stage roadmap emphasizes strengthening tourism regulations, constructing eco-friendly infrastructure, empowering residents with training and entrepreneurial opportunities, creating tourism products that highlight environmental and cultural values, and adopting digital marketing to reach broader audiences. Success indicators include increased regional revenue, rising visitor numbers, higher tourist satisfaction, and measurable improvements in coastal environmental health. Implementing this roadmap is urgent because coastal tourism directly supports economic growth, provides steady employment, and safeguards natural resources, ensuring that Mutun Beach remains both competitive and environmentally resilient for generations to come.

This study aims to analyze the implementation of tax planning carried out by CV. Sukses Mitra Sejahtera in an effort to reduce the Corporate Income Tax (CIT) burden in accordance with the applicable regulations. The research method used involves communication and observation techniques through direct interviews with relevant parties, data collection, and documentation of related company documents, as well as literature studies and internet media to support the analysis. The data obtained were analyzed using a descriptive qualitative method, focusing on the management of the company’s commercial and fiscal financial statements. The results show that although the company has not fully optimized tax planning implementation, the strategies applied have successfully saved CIT amounting to IDR 3,994,865, or 5.05% of the total tax liability. This demonstrates that applying tax planning in accordance with regulations can provide significant tax savings for the company. The findings also indicate that effective tax planning strategies can reduce tax liabilities legally, while also improving financial management efficiency within the company. Therefore, effective tax planning is crucial in optimizing the company’s tax obligations, supporting business sustainability, and complying with the applicable tax regulations.

This research analyzes the business licensing process for plywood products at PT Anugerah Albasia Abadi Talun, Blitar Regency. It aims to identify the processes undertaken, the obstacles encountered, and to provide recommendations. Employing a descriptive qualitative approach and the Triple Bottom Line framework, data was collected through interviews, observation, and documentation studies. The research findings indicate that the company has successfully fulfilled all complex formal licensing requirements, including the Business Identification Number (NIB), Industrial Business License (IUI), Timber Legality Verification Sistem(SVLK) certificate, Environmental Management and Monitoring Efforts (UKL-UPL), and Forest Product Transportation and Trading License (IPHH), demonstrating a commitment to regulatory compliance. Nevertheless, the licensing process is still hampered by the disharmony between the digital Online Single Submission (OSS) system and manual practices, dynamic regulatory changes that are not yet widely disseminated, limited internal human resource capacity, and a lack of harmonization and coordination among government agencies. The Triple Bottom Line analysis reveals that licensing legality supports economic competitiveness and market access, while social aspects are well-established through local job creation and CSR programs. However, environmental management remains administrative and not yet fully performance-based. Therefore, the research recommendations focus on strengthening internal capacity, optimizing the OSS system, developing proactive environmental management, and enhancing continuous community involvement to achieve higher operational efficiency and sustainability

This research aims to analyze the governance forms implemented by the village government in the breakfast culinary tourism program to empower Micro, Small, and Medium Enterprises (MSMEs) in Punden Rejo Village, Tanjung Morawa District, Deli Serdang Regency. It explores the application of good governance principles in local economic development based on culinary tourism. Using a descriptive qualitative approach, the study collected data through in-depth interviews, observations, and documentation from village officials, MSME actors, and tourists. The study is guided by Sedarmayanti's principles of good governance, particularly participation and accountability, linked to MSME empowerment. The results reveal that the breakfast culinary tourism management has not been optimal. Accountability is weak, as the village government has not registered or mentored MSMEs in the tourism sector to obtain a Business Identification Number (NIB) from the local Cooperative and MSME Office. Additionally, there is a lack of reporting on tax deductions and minimal support for business capital and training, causing many MSMEs to cease operations. From a participatory perspective, the village government has not actively involved community institutions like Pokdarwis, PKK, and Karang Taruna in planning and implementing activities, resulting in weak social support for MSMEs. Overall, the management of breakfast culinary tourism in Punden Rejo Village has not optimally empowered MSMEs due to weak implementation of accountability and participation principles. The success of sustainable tourism depends on cooperation between the village government, MSMEs, and local institutions to build a participatory and accountable tourism management system.

This study aims to assess the effectiveness of the Jakpreneur program in reducing unemployment in South Jakarta. Jakpreneur is a strategic initiative launched by the Jakarta Provincial Government as a concrete effort to empower Micro, Small, and Medium Enterprises (MSMEs). This program is designed with various forms of support, such as skills training, business mentoring, legal licensing facilitation, product marketing support, and easy access to capital. This aims to create an inclusive and sustainable entrepreneurial ecosystem, especially amidst the complex challenges of the urban economy and the ongoing unemployment rate. However, in its implementation on the ground, the program's effectiveness still faces several obstacles. One of the main problems identified is the suboptimality of information technology-based training. Many participants have not yet mastered basic digital skills, making it difficult to keep up with developments in training methods that rely on technology. In addition, the low level of responsiveness of program facilitators to participant needs, as well as the limited digital literacy of MSMEs, also hinders maximizing the benefits of this program. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, participant observation, and documentation studies. The findings indicate that, despite some shortcomings, the Jakpreneur program has been generally successful in improving participants' entrepreneurial knowledge and skills, reaching the right target audience, and having a tangible impact on increasing business capacity and reducing unemployment. Therefore, strengthening outreach, improving the quality of digital training, and providing more active and responsive mentoring is necessary to further enhance the program's effectiveness.

Kuala Indah Village in Sei Suka, Batubara, North Sumatra, is a coastal village whose economy relies on fisheries and aquaculture. The community is predominantly Muslim and also practices small-scale agriculture and animal husbandry. The Community Service Program (KKN) provides a platform for students to apply academic theory in real-world contexts, while also encouraging active community involvement. KKN students implement various programs, such as stunting prevention, religious moderation, skills training for poverty alleviation, and education for children and adolescents. They also play a role in increasing community participation through cultural activities and supporting local businesses by strengthening digital visibility. These initiatives support the creation of inclusive villages, providing equal access and opportunities regardless of gender, religion, or socioeconomic status. This collaborative approach reinforces the value of mutual cooperation and enriches social and educational life in the village. Through KKN, universities demonstrate their tangible contribution to village development. The success of this program underscores the importance of social inclusion and collective work in promoting sustainable development in rural areas like Kuala Indah.  

The 2025 Real Work Lecture Program (KKN) of PGRI Wiranegara University (UNIWARA) Team 12 was carried out in Pohjentrek Village with a focus on empowering MSMEs, improving literacy, environmental education, food security, and character education. The main issues identified include low awareness among SME actors regarding the importance of business legality, low basic literacy skills among elementary school students, high rates of open waste burning, and the emergence of social issues related to bullying among teenagers. The methods used include mentoring, socialization, training, and active participation in community activities. The results of the activities showed that 15 MSMEs were successfully registered through OSS, with three of them obtaining NIB and halal certificates; tutoring and regular literacy assistance twice a week improved students' literacy skills; the initiation of a community literacy corner began to be implemented in one of the neighborhood associations (RT); socialization of waste management encouraged four households to practice composting; the introduction of vertical farming through the distribution of vegetable seeds supported family greening and food security; and anti-bullying socialization at SMPN 6 helped students recognize their potential using the SMART method. The conclusion of this program is that KKN is able to provide a multidimensional impact through collaboration between students, the community, and the village government, while strengthening community awareness of business legality, literacy, the environment, food, and character.

The growth of vannamei shrimp is an important indicator in the success of fishery cultivation, where feeding management plays a crucial role. This study aims to determine the influence of feed management on the growth rate of vannamei shrimp and measure the contribution of these variables to growth. The research method used is a quantitative approach with the use of primary and secondary data through participatory observation at the cultivation site. Data analysis was carried out using a simple linear regression test and a determination coefficient (R²) test to answer the problem formulation empirically. The results of the regression test showed that the feed management variable had a positive effect on the Y variable (shrimp growth rate), which means that the better the feed management, the higher the growth rate of vannamei shrimp. The determination coefficient test yielded an R² value of 75.3%, indicating that feeding management made a significant contribution to shrimp growth, while 24.7% was influenced by other factors not discussed in this study. These findings confirm the importance of structured and efficient feed management in increasing shrimp farming productivity. This research is expected to be a reference for fishery business actors in designing optimal feeding strategies and encouraging further research related to other variables that also affect shrimp growth holistically.

This study aims to explore the influence of values and motivation on organizational culture in Paguyuban Sri Tanjung, Yogyakarta, a platform for more than 90 Small and Medium Enterprises (MSMEs). The research employs a descriptive design and quantitative methods, involving 90 respondents selected through non-probability sampling techniques. Primary data were collected using a questionnaire with a Likert scale. The results reveal that both values and motivation have a positive and significant impact on organizational culture, with P-values of 0.000 and 0.005, respectively. However, the influence of leadership on organizational culture was found to be insignificant, with a P-value of 0.260. These findings align with previous research that highlights the significant role of values and motivation in shaping a strong organizational culture. Furthermore, the study provides valuable insights into the dynamics of MSMEs in Yogyakarta, contributing to a better understanding of how organizational culture influences business performance. The research also suggests that improving the organizational culture within MSMEs, especially by focusing on values and motivation, can enhance their competitiveness and sustainability in a rapidly evolving market. The findings support the need for businesses to foster a positive organizational culture to ensure long-term growth and success, particularly in the context of small and medium-sized enterprises in developing regions.

This study aims to examine the effect of product quality, promotion, and price perception on customer satisfaction at Mie Gacoan in Kutabumi, Tangerang Regency. The study population consists of consumers who have purchased Mie Gacoan, with a sample of 100 respondents selected using a non-probability sampling technique. Data was collected through questionnaires and analyzed using SPSS version 22. This study investigates the relationship between the independent variables (product quality, promotion, and price perception) and the dependent variable (customer satisfaction). The results of the analysis show that product quality, promotion, and price perception have a positive and significant effect on customer satisfaction at Mie Gacoan. High product quality, attractive promotions, and reasonable price perceptions contribute to increased customer satisfaction, which in turn can lead to greater loyalty and repurchase intentions. Based on these findings, it is recommended that Mie Gacoan management continuously improve their product quality and promotions, as well as maintain a favorable price perception among consumers. Enhancing these factors is expected to attract more customers and improve Mie Gacoan’s competitiveness in the market, particularly in the Kutabumi area and its surroundings. Therefore, this study provides valuable insights for marketing strategies and business development at Mie Gacoan, contributing to the growth and success of the brand in the competitive food service industry.

This community service activity was carried out at Laundry A2 Palembang City with the aim of improving the financial literacy of micro business actors through simple financial bookkeeping assistance. Many micro business actors experience difficulties in recording financial transactions systematically, which has an impact on their inability to evaluate the financial condition of the business accurately. Through a participatory approach and direct training at the place of business, this activity focuses on the importance of recording daily income and expenses, as well as the preparation of monthly income statements. The results of the mentoring show that the owners and employees of A2 Laundry are starting to be able to implement a structured daily bookkeeping system. In addition, the increase in understanding of financial management can be seen from the post-test results, which increased by up to 70% compared to the pre-test. A2 Laundry now has a simple income statement that can be used as a basis for business decision-making. The success of this activity shows that a simple bookkeeping model that is tailored to business needs can be implemented effectively by MSME actors. In the future, similar approaches can be replicated in other micro-enterprises to strengthen the financial foundations of local businesses.

This research aims to examine the influence of packaging, price, and digital marketing on increasing MSME (Micro, Small, and Medium Enterprises) sales. Using a descriptive quantitative approach, this study collects primary data through questionnaires and interviews, as well as secondary data from literature sources. The questionnaires serve as the primary data source, while interviews provide supporting data. The research population includes all MSMEs supported by KADIN in Bengkalis sub-district, Bengkalis district. A random sampling technique was applied, with a total of 104 respondents selected for the study. The data analysis was conducted using multiple linear regression with the help of SPSS software. This analysis involved testing validity, reliability, classical assumptions, and hypotheses to ensure the accuracy and consistency of the data. The results of the research indicate that both packaging and price have a positive and significant effect on increasing MSME sales. In contrast, digital marketing did not show a significant effect on boosting sales. Among the three factors, packaging emerged as the most dominant factor influencing the increase in sales. This study adds value to existing theories by confirming the importance of packaging and price in enhancing MSME sales performance. It also offers practical implications for the government and MSME stakeholders. For the government, the findings can be used to develop strategies and policies that support MSMEs, particularly in areas related to packaging and pricing strategies. For MSME owners and entrepreneurs, this research provides insights into key aspects of business operations that can be optimized to improve sales. By focusing on packaging and pricing strategies, MSMEs can enhance their competitiveness in the market, leading to increased sales and long-term business success.

The community service activity through KKN 15 UMRAH in Tanjung Uban Selatan Village, Bintan Regency, aims to emphasize the product identity of the KUBE Sejahtera MSME through packaging label design. This MSME previously experienced marketing problems due to simple, unattractive product labels that did not meet BPOM standards, making it difficult for consumers to recognize and compete in the formal market. KUBE Sejahtera consists of ten members offering various types of food products such as banana chips, potato chips, onion cuttings, cookies, and peyek. A participatory approach was implemented so that KUBE members not only received results but also actively participated starting from identifying problems, discussing needs, to designing labels using a simple application. The results of the activity showed an increase in members' understanding of the importance of labels as a marketing strategy, as well as the birth of new label designs that are more attractive, professional, and in accordance with regulations. Various products successfully developed new visual identities with more prominent names and appearances, such as Ketas Potato Chips, MaYure Sejahtera Onion Cuttings, Kerpi'la, and Suka-Suka Peyek. This change has had a positive impact, marked by increased member confidence in selling products and broader opportunities to expand market reach. Overall, this program demonstrates that simple interventions through label design can increase the competitiveness of local products and serve as an effective strategy for empowering MSMEs. It is hoped that this success can be emulated by other business groups to support sustainable community economic growth.

This community service program was designed to empower residents of RW 06 Kalibaru, North Jakarta, by transforming local organic waste—such as sawdust and seashells—into a high-value commodity: oyster mushrooms. The training began with a needs assessment to ensure the relevance of the materials, followed by the application of the Adult Education (POD) approach, integrating theoretical and practical learning. The theoretical sessions provided participants with insights into economic prospects, nutritional benefits, and business opportunities, while the practical sessions developed technical skills in substrate preparation, sterilization, inoculation, and mushroom maintenance. The program was reinforced through participatory discussions, demonstrations, and simulations to ensure effective skill transfer. Monitoring and evaluation were conducted via Focus Group Discussions, and continuous mentoring was carried out through field visits, online communication, and the formation of farmer groups as collaborative platforms. As a result, participants demonstrated a significant improvement in knowledge and technical skills, accompanied by greater awareness of the economic potential of previously discarded waste. This initiative not only serves as an innovative solution to environmental problems but also acts as a catalyst for the application of the circular economy, creating micro-enterprise opportunities and strengthening community economic independence. The synergy between universities, the local community, and industry partners is a key factor in sustaining the program, with recommendations for expanding training on product diversification, marketing strategies, and policy support to accelerate business development. Additionally, the success of the program has opened new avenues for sustainable entrepreneurship, particularly in communities with limited resources. The involvement of local stakeholders—such as community leaders and small businesses—has been instrumental in fostering a sense of ownership and shared responsibility for the program's success. The use of organic waste as a resource for mushroom cultivation also aligns with broader environmental goals, such as reducing waste and promoting sustainable practices.

This study examines the importance of an efficient digital marketing strategy, particularly through Instagram, to increase public understanding of sports and recreation facility brands like Pondok Cabe Golf, especially amidst increasingly fierce competition in the digital world. The purpose of this study is to evaluate the digital marketing strategy implemented by Pondok Cabe Golf on Instagram to increase brand recognition among the wider public. A descriptive qualitative approach was used, with data collected through in-depth interviews with internal marketing and public relations teams, as well as external followers. Additionally, focus group discussions, observations, and non-participant documentation collection were conducted to supplement the analysis. The results reveal that Pondok Cabe Golf has successfully implemented a digital marketing strategy that aligns with the Marketing 4.0 concept and the 5A customer journey (Aware, Appeal, Ask, Act, Advocate). This strategy involves the use of consistent visual content, engaging user interactions, and focused promotions, which have significantly increased brand awareness and built positive relationships with the audience. The findings highlight the effectiveness of Instagram as a platform for building brand recognition and community engagement. This research offers valuable insights and practical recommendations for improving digital marketing efforts in the recreation sector, particularly for businesses looking to enhance their presence in the competitive digital landscape.

This study aims to analyze the effect of brand image and viral marketing on purchasing decisions of Mixue products among students of the Business Administration Department at Politeknik Negeri Medan. Mixue is one of the contemporary beverage brands that has experienced rapid growth among university students. This popularity is inseparable from the strong brand image it has built and the viral marketing strategy carried out through social media platforms such as TikTok and Instagram, which successfully attract the attention of the younger generation. The research employed a quantitative approach by collecting numerical data supported with explanatory analysis. Data were obtained through questionnaires distributed to 93 respondents selected using purposive sampling, with specific criteria, namely students who had purchased Mixue products. The data were analyzed using a series of statistical tests, including validity test, reliability test, multiple linear regression, classical assumption test, t-test, F-test, and coefficient of determination (R²), with the assistance of SPSS version 27. The results indicate that, partially, brand image has a positive and significant effect on purchasing decisions of Mixue products among Business Administration students at Politeknik Negeri Medan. Viral marketing also shows a positive and significant partial effect on purchasing decisions. Simultaneously, both brand image and viral marketing have a positive and significant influence on purchasing decisions. These findings highlight the importance of brand perception and digital marketing strategies in shaping consumer behavior, particularly among young generations who are actively engaged with social media platforms.

Community Service Program (Kuliah Kerja Nyata/KKN) is a community service program integrated into the higher education curriculum, aiming for students to apply theoretical knowledge into real-world practice and contribute to community development and empowerment. This KKN activity was carried out in Dusun IV, Tuntungan II Village, Deli Serdang Regency, from July 1 to August 1, 2025. The main objective of this program was to address various local issues such as limited use of appropriate technology, low environmental awareness, and a lack of human resource development. The method used was field observation to ensure that the programs implemented were in line with the community's needs and potential. Various activities were carried out, including community clean-up (gotong royong), teaching at elementary schools, health counseling for mothers and the elderly, Qur'an recitation lessons for children, compost making, planting a "living pharmacy" (apotek hidup), and assisting with UMKM product marketing. The results of this program showed a positive impact, such as increased community knowledge of health, environmental cleanliness, and the use of organic fertilizer. Furthermore, UMKM assistance successfully improved business owners' understanding of digital marketing. Overall, this KKN activity successfully created synergy between the university, the village government, and the community, while also providing valuable experience for students in leadership and teamwork.

Human resources (HR) play a crucial role in determining the success of an organization. PT Indomarco Prismatama is a leading company in the modern retail sector, operating the Indomaret minimarket network that provides essential daily needs for the community. Within this context, employee performance becomes a critical factor that directly influences business continuity and service quality. However, several issues remain, such as high absenteeism, low motivation, and disharmonious workplace relationships. These conditions highlight the importance of effective leadership styles and a strong organizational culture in enhancing employee performance. This study aims to analyze the influence of leadership style and organizational culture, both partially and simultaneously, on employee performance at PT Indomarco Prismatama, Kelapa Gading Branch. The research employed a quantitative approach with an associative design. The population consisted of 102 employees, with a sample of 81 respondents determined using Slovin’s formula. Data were collected through a Likert-scale questionnaire and analyzed using validity and reliability tests, multiple linear regression, t-tests, and F-tests to examine the relationships among variables. The findings reveal that leadership style significantly influences employee performance, while organizational culture also has a positive and measurable effect. Furthermore, the simultaneous influence of both variables shows a significant impact on improving performance. These results indicate that a combination of effective leadership and a supportive organizational culture plays a vital role in enhancing productivity and achieving organizational goals at PT Indomarco Prismatama, Kelapa Gading Branch.

This community service program was carried out by students of Universitas Pelita Bangsa in Karangsetia Village, Karang Bahagia District, Bekasi Regency, as a concrete effort to strengthen the capacity of micro, small, and medium enterprises (MSMEs) in facing the challenges of digitalization. MSMEs in this area still encounter various obstacles, such as the absence of formal business legality, limited understanding of branding strategies, and minimal utilization of digital technology for both marketing and payment systems. These conditions have weakened business competitiveness and hindered the growth of local enterprises. The program focused on three interrelated aspects: legal compliance, brand development, and digital adoption. Business legality was facilitated through the issuance of the Business Identification Number (NIB), which provides legal certainty while granting access to government programs and financial institutions. Branding was strengthened by designing logos, banners, and simple promotional media to enhance business identity, professionalism, and consumer appeal. Digitalization was promoted through business registration on Google Maps to improve visibility, and the adoption of the Quick Response Code Indonesian Standard (QRIS) as a cashless payment method that is efficient, secure, and widely accepted. The methods employed included observation, socialization, mentoring, and participatory evaluation with business owners. The results demonstrated significant progress, as most MSMEs successfully obtained legal registration, adopted QRIS in daily transactions, registered their businesses on Google Maps, and developed clearer visual identities. This program had a positive impact by increasing entrepreneurial confidence, expanding market reach, and fostering awareness of the importance of digital transformation. Overall, the community service program contributed to strengthening the competitiveness, sustainability, and independence of MSMEs in Karangsetia Village, while supporting the development of the local economy.

The results of this study indicate that DT Peduli Jambi has not yet fully optimized the management of productive zakat, despite having a structured management system in place. Based on data analysis, several key factors were identified as obstacles to optimization. First, there is a lack of public trust in the institution, as reflected in the absence of significant growth in zakat collection over the past three years. This condition highlights the need for more effective communication and transparency strategies. Second, administrative challenges remain, such as a record-keeping system that is not yet fully integrated digitally and limited human resources with expertise in managing productive zakat. Third, resistance to change among beneficiaries persists, with approximately 30% refusing to adopt modern business management methods offered by the program. Fourth, there is a high dependency on assistance, with 40% of beneficiaries still heavily reliant on institutional mentoring. Fifth, participation in training programs remains low, with an average attendance rate of only 65%. Nevertheless, overall the program is categorized as “fairly successful” with an achievement score of 70 out of 100. This indicates that productive zakat holds great potential to promote economic empowerment of the community but has not yet been maximized due to structural and cultural barriers. Therefore, improvements are needed in transparency, capacity building of human resources, as well as persuasive and participatory approaches for beneficiaries, so that the goal of economic empowerment through productive zakat can be more effectively realized.