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According to data from the Ministry of Cooperatives and SMEs in 2024, Indonesia has more than 60 million SMEs, which are very important to its economy, contributing 60% to the national GDP. However, around 77.5% of SMEs do not keep financial records, while 22.5% have some form of financial reporting that is often inconsistent and poorly documented. Many entrepreneurs do not realize the importance of financial reports, instead focusing on business growth and sales. Lack of financial literacy leads to poor decision-making and operational transparency. Quality financial reports can facilitate access to capital and serve as an indicator of business success. Programs aimed at improving financial literacy and the importance of financial reporting have shown a positive impact on SME performance. The training program for Dapur Umi Ila SMEs in Bojongkerta aims to empower participants through education on financial management, emphasizing the importance of maintaining accurate financial records for proper decision-making and sustainable business growth. By creating financial reports, Dapur Umi Ila SMEs are expected to be more concerned about operational finances so that they can learn to make decisions based on relevant and reliable financial reports..

Uncollectible receivables have a considerable risk and can reduce the level of company profitability. Therefore, every company needs to pay special attention to the management of receivables so as not to cause losses. One of the appropriate methods for recording bad debts in the financial statements is the reserve method. Therefore, the company forms a reserve based on estimates of receivables that are estimated to be uncollectible. The purpose of this study is to evaluate the way accounting treats receivables and how this impacts the financial statements. Using primary data, this research was conducted at KOPERINDO JATIM Kandat, which is located at Jl. Raya Kediri, Kandat Village, Kandat District, Kediri Regency, East Java 64173. Quantitative descriptive analysis was used to analyze the data. The results of the analysis show that, using the percentage of sales approach, the total amount of bad debts will reach Rp23,272,860 in 2024. In contrast, using the reserve method with the percentage of receivables approach, the amount of bad debts will reach Rp120,669,520 in 2024. Based on these results, the calculation of the reserve method with the percentage of receivables approach is in accordance with the theory, which aims to add the amount of accounts receivable to the total receivable.

This program aims to empower children at the Tunas Bangsa Orphanage, Labuhanbatu Regency, by teaching creative skills in utilizing scrap fabric into products with sales value. In this activity, scrap fabric which is usually considered as textile waste will be processed into products such as scrunchies, hair bands, and bandanas that can provide economic opportunities for children in the orphanage. In addition, this program also aims to increase environmental awareness by teaching the importance of sustainable textile waste management and environmental ethics. This training is complemented by the values ​​of Citizenship Education (PKN), such as social responsibility and mutual cooperation, which aim to shape the character of children who care about the environment and society. It is hoped that through this program, children can develop creative skills, foster a spirit of social entrepreneurship, and play an active role in preserving the environment. This program also opens up opportunities for them to achieve economic independence and contribute to a broader environmental conservation movement.

This study analyzes the influence of the work environment on the turnover rate at PT Spesial Gold, with the method used in this study is a qualitative approach method. The sample collection technique uses purposive sampling where respondents are determined with the criteria of being employees who work at PT. Spesial Gold with customer service or sales positions. The results of interviews with respondents show that high workloads and ineffective communication are the main factors causing turnover. Poor relationships between superiors and subordinates, as well as inadequate work facilities, also contribute to employee dissatisfaction. Employees often show a desire to leave after one to two years of work, because they feel there is no career development. An uncomfortable work environment can cause stress and feelings of being unappreciated, encouraging employees to look for other opportunities. Recommendations to reduce turnover include improving internal communication, training for superiors, adjusting workloads, and providing employee welfare programs. This study emphasizes the importance of the role of management in creating a conducive work atmosphere.

TikTok has become one of the most popular social media platforms with more than 2 billion monthly active users. This makes TikTok a very potential digital marketing tool for various brands and products. One of those TikTok accounts is @hedonestate, an account from a culinary brand that is currently a hit among generation Z with more than 40 thousand followers. This research aims to formulate the right content and engagement management strategy on the @hedonestate TikTok account in order to increase brand awareness and sales of promoted products. The research method used is a qualitative approach with a case study on the @hedonestate account. Data collection is carried out through in-depth interviews with the @hedonestate account manager and a number of his followers, as well as content analysis of the 50 latest TikTok videos uploaded to the account. The data obtained is then analyzed qualitatively to produce content strategy recommendations that are in accordance with the Elaboration Likelihood Model theory, as well as engagement strategies to increase user engagement such as the number of likes, comments, and shares so that it has the potential to encourage product purchase decisions. The results of this research are expected to provide recommendations for effective social media marketing management strategies on the TikTok account @hedonestate, so that it can increase brand awareness and sales of promoted products.

This Community Service Program (PKM) is designed to enhance students' knowledge and practical skills in public service, while also promoting local economic empowerment through the organization of a campus bazaar that highlights local wisdom. Held at the Lancang Kuning Dumai College of Administrative Sciences, the program involved collaboration between lecturers, students, micro, small, and medium enterprises (MSMEs), and the wider community. Using a participatory approach, students played an active role in planning, implementing, and evaluating the bazaar, allowing them to apply theoretical knowledge in a real-world context. The program provided valuable hands-on experience in public service delivery, business management, and marketing, focusing on products derived from local traditions and culture. For local MSMEs, the bazaar served as an opportunity to increase product sales and expand their marketing reach, strengthening their presence in the community. The program successfully demonstrated the power of collaboration between educational institutions and local businesses in fostering economic development. By aligning academic activities with community needs, this initiative contributes to creating a sustainable local economy, emphasizing the importance of local wisdom in modern business practices.

This study aims to analyze the Pareto distribution of stock quality in 16 Apotek Kimia Farma outlets in Southeast Sulawesi during the period of January to October 2024, with a focus on inventory management based on ABC analysis. The research employed a descriptive quantitative design with a longitudinal (time series) approach, involving descriptive, trend, comparative, and correlation analyses to evaluate stock distribution and its stability. The findings show that, overall, the stock distribution in Kimia Farma outlets follows the Pareto principle, with category A accounting for an average of 73-86% of total sales value. However, significant variations were found across outlets, with outlets such as KF 004 and KF Hasanuddin Kendari showing high stability in category A distribution, while outlets like KF BULOG and KF Kolaka exhibited greater fluctuations. Seasonal patterns were also identified, with a decrease in category A percentages in April-May and October. Based on these findings, optimizing inventory management strategies based on Pareto distribution can enhance stock management efficiency, with recommendations to focus on category A, conduct regular evaluations of categories B and C, and adjust for seasonal patterns. This study suggests the implementation of more flexible inventory management strategies for each outlet to improve operational efficiency and customer service.

This research aims to develop an interactive web dashboard to support data analysis for vending machine sales. The dashboard is designed to facilitate the management of large datasets through intuitive visualizations and interactive features such as filtering, searching, and pagination. The development process involves several stages, including data collection, data cleaning, analysis, visualization, web design, implementation, and deployment using GitHub Pages. Technologies like HTML, CSS, JavaScript, Chart.js, and Grid.js are utilized to ensure efficiency and accessibility. The results of the research show that the dashboard effectively presents key information, such as sales trends, best-selling products, and payment method preferences, thereby supporting more accurate and data-driven strategic decision-making. However, the research has limitations in integrating predictive analytics. Future development is recommended to include predictive algorithms and test system performance on large-scale data. This solution is expected to contribute significantly to optimizing vending machine management and serve as a development model for similar applications in other business sectors.

This study was conducted to determine financial management training to improve effectiveness and efficiency using the Ngecash.id website in Micro, Small, and Medium Enterprises (MSMEs) located in Girikerto Village, Sleman. In this study, data sources were obtained from primary data and secondary data. Data were analyzed using descriptive analysis methods. The conclusion of this study is to conduct training on financial management for MSME actors in increasing knowledge digitally through the Ngecash.id website with the output produced in the form of payment receipts or Bills and recording sales reports.

This research aims to address the challenges in sales data management and limited market reach faced by the Inegena Village-Owned Enterprise (BUMDes) in North Bajawa District, Ngada Regency, East Nusa Tenggara. The BUMDes produces and sells candlenut oil, a superior local product, but currently uses a manual sales and recording system (B2B and B2C), which leads to fluctuating demand, difficulties in sales data analysis, and decision-making that lacks valid data. To address these issues, a web-based e-commerce system was implemented. This system was designed using Agile methods, involving planning, implementation, software testing (black box testing), documentation, deployment, and maintenance. Furthermore, the Naïve Bayes algorithm was applied to visualize sales data and support better decision-making by classifying best-selling products, popular payment methods, and sales levels. The results of this research are expected to assist Inegena BUMDes in improving sales efficiency, expanding the market reach of candlenut oil products nationally. This system uses supporting software such as Xampp, PHP, and MySQL.

The purpose of this study is to determine the relationship between human resource management, training, and motivation in increasing sales in the retail sector. This study uses a qualitative approach with a Case Study method in 5 Retail Stores in West Nabire District, Nabire Regency, Central Papua Province. The research location is in Nabire District, Nabire Regency, Central Papua Province which was conducted for 1 month, namely from February to March 2025. The method of collecting informants was carried out using the Snowball method and obtained informants as many as 72 store employees from 5 retail stores. The data collection technique was carried out using the Triangulation method, namely Observation, Interviews, and Documentation. Data analysis was carried out by organizing data, sorting into one manageable data, synthesizing, searching and finding patterns, finding important things that can be learned, and systematically compiling data obtained from interviews, field notes, and research documentation conducted. The results of the study show that: (a). The average level of employee education is high school. (b). Employee motivation in increasing sales in the retail business is not always influenced by training factors. (c). Employee motivation to increase sales depends on employee comfort in the workplace (environment, bonuses, incentives, and fairness in employee performance appraisals).

Ponorogo is one of the areas where the majority of people like to consume tempe. Tempe is a local product dish that is favorite of the Ponorogo People. The village of Bangunrejo is one of the villages where many of its residents produce tempe, one of which is Mr. Aji's “Tempe Balap”. Tempe balap still maintains the quality of tempe with a leaf wrapping system, but thus the branding of Tempe Balap is not known by many people. The mentoring program carried out by the service team is aimed at helping the people of Bangunrejo Village in improving MSMEs and improving the quality of sales and competitiveness of the community. The method used is Environmental Scanning (ES) with a Thematic approach. The existence of ES as a management strategy so that it can optimize the potential possessed by partners. The intended partners in this program are Tempe MSMEs in Bangunrejo Village. The results of the mentoring carried out during this program show that the potential possessed by Tempe Balap can be optimized by introducing products massively to the public through the existing product growth up branding so that it has an impact on increasing purchases after the presence of branding labels in tempeh packaging. From this stage of service, strategic factors can emerge to develop the potential of local tempe products, as well as the results of monitoring and evaluation are able to bring out a significant development impact of the profits obtained by Tempe Balap MSMEs.

This study uses the Systematic Literature Review (SLR) method to analyze the effect of digital marketing on the sales growth of Micro, Small and Medium Enterprises (MSMEs). From a review of 19 articles published between 2019 and 2024, this study consistently shows that digital marketing strategies, such as the use of social media platforms and other digital marketing techniques, play an important role in increasing brand awareness, consumer interaction, and sales conversions of MSMEs. Optimization of information technology infrastructure has also been proven to increase the effectiveness of digital marketing strategies in MSMEs. These findings have significant implications for industry players and parties related to MSMEs, emphasizing the importance of strategic implementation and management of digital marketing for sustainable business growth and competitive advantage in today's digital era.

This study uses the Systematic Literature Review (SLR) method to analyze the effect of digital marketing on the sales growth of Micro, Small and Medium Enterprises (MSMEs). From a review of 19 articles published between 2019 and 2024, this study consistently shows that digital marketing strategies, such as the use of social media platforms and other digital marketing techniques, play an important role in increasing brand awareness, consumer interaction, and sales conversions of MSMEs. Optimization of information technology infrastructure has also been proven to increase the effectiveness of digital marketing strategies in MSMEs. These findings have significant implications for industry players and parties related to MSMEs, emphasizing the importance of strategic implementation and management of digital marketing for sustainable business growth and competitive advantage in today's digital era.

This study aims to analyze the effectiveness of implementing Accurate accounting software in financial report management at PT. XYZ). Accurate is utilized to enhance operational efficiency, recording accuracy, and real-time financial reporting. The findings reveal that the use of Accurate reduces recording errors and accelerates the financial reporting process. Integration features across modules such as purchasing, sales, and inventory improve interdepartmental data consistency. Additionally, Accurate helps the company comply with Indonesian Financial Accounting Standards (PSAK) and tax regulations through automated reporting. Key success factors include adequate employee training and feature customization tailored to the needs of manufacturing companies. This study concludes that technology-based accounting software not only improves financial data accuracy but also supports better strategic decision-making for management.

The development of e-commerce has transformed companies’ marketing communication strategies, including CV. Rintis Usaha Bersama, which operates in the sales of medical and industrial gas cylinders. Increasing competition has driven the company to optimize its digital communication strategies to enhance sales and maintain its market competitiveness. An effective marketing communication strategy is essential in attracting customers and fostering their loyalty. Therefore, this study aims to analyze the marketing communication strategies of CV. Rintis Usaha Bersama through e-commerce and evaluate their effectiveness in boosting product sales.  This research employs a qualitative method with an in-depth interview approach involving the company’s management. The analysis is conducted using the SOSTAC model, which includes situation, objectives, strategy, tactics, action, and control in digital marketing strategies. The findings indicate that CV. Rintis Usaha Bersama implements the 4P marketing communication mix (product, price, place, promotion) through e-commerce platforms such as Shopee and Tokopedia. The strategies adopted include clear product information dissemination, transparent pricing, promotional discounts, paid advertising, and flash sale campaigns. However, the main challenges faced by the company include intense price competition and an increasing number of competitors in the e-commerce sector. To improve the effectiveness of marketing communication strategies, the company is advised to develop educational content about its products, enhance customer engagement through responsive services, and collaborate with influencers or affiliate marketers to expand its audience reach. Regular evaluations are also necessary to ensure the strategies remain relevant to the dynamic market trends. 

This study aims to analyze the optimization of technology and digital marketing strategies in enhancing the competitiveness of Bakpia Wong Yogyakarta SMEs. Using a qualitative descriptive approach, the research explores the application of technology in production processes, such as modern machinery and production management systems, as well as digital marketing strategies through social media, e-commerce, and SEO. The findings reveal that technology utilization increases production efficiency by up to 30%, while digital marketing via online platforms boosts sales by 40%. However, challenges such as limited skilled human resources and digital infrastructure remain significant. This study recommends investing in human resource training, developing more integrated digital strategies, and product innovation to strengthen the competitiveness of SMEs in the digital era.

This study aims to design and develop a web-based stock and sales transaction management system that can help admins manage accounts, stock, transactions, and sales analysis using the Apriori algorithm. This system is designed with main features such as automatic transaction recording, real-time stock monitoring, and customer purchasing pattern analysis reports. The methods used in this study include needs analysis, system design, implementation, and testing using the black box testing method. The test results show that the system runs according to the design and can increase efficiency in managing sales data. However, there are several limitations such as the need for periodic database maintenance and limitations in raw material management. With this system, it is expected that the process of recording transactions and sales analysis can be carried out faster and more accurately, thus helping in making business decisions.

This study aims to test how much influence Product Quality and Brand Equity have on Consumer Purchasing Decisions by Increasing Sales as an Intervening Variable on Scarlet Whitening Skincare Products (Case Study on Students of Putra Indonesia University "YPTK" Padang). The sample in this study amounted to 108 respondents in scarlet whitening skincare customers. This population is 2021 management students of Putra Indonesia University YPTK Padang.The results of this study are (1) There is a positive and significant influence between Product Quality on Sales Increase in Scarlet Whitening Skincare Products. (2) There is a positive and significant influence between Brand Equity on Sales Increase in Scarlet Whitening Skincare Products. (3) There is a positive and significant influence between Product Quality on Purchasing Decisions on Scarlet Whitening Skincare Products. (4) There is a negative and insignificant influence between Brand Equity on Purchasing Decisions on Scarlet Whitening Skincare Products. (5) There is a positive and significant influence between Sales Increase on Purchasing Decisions on Scarlet Whitening Skincare Products. (6) Sales Increase mediates Product Quality on Purchasing Decisions on Scarlet Whitening Skincare Products (7) Sales Increase mediates Brand Equity on Purchasing Decisions on Scarlet Whitening Skincare Products.

The rapid advancement of information and communication technology has transformed and opened business perspectives and operations, particularly in UMKM the photography industry. As the demand for online photography services continues to rise, it is crucial for service providers to develop efficient information systems to manage photo sales effectively. The research titled "Development of the POVSHOT Mobile Application for Online Photo Sales Using Flutter and MySQL" aims to facilitate online photo sales through the implementation of Flutter technology and a MySQL database. The findings indicate that the "POVSHOT" application successfully integrates features such as photo uploading, payment management, and user administration within a user-friendly interface. This study suggests that the use of mobile applications can enhance security in the photo sales process and provide a better experience for users. The implications of this research highlight that photography service providers can leverage mobile technology to expand their market reach and improve customer satisfaction through a more integrated and responsive system.