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This study aims to assess the quality of financial reporting at the Arda Jaya Diesel car repair shop on Jalan Dg Hayo Antang 3. The data used are numerical data or quantitative methods. The study was conducted by collecting data from the repair shop's financial reports, such as revenue, expenses, debt, inventory, and fixed assets. The assessment was carried out by examining whether the repair shop has followed accounting principles, how to record transactions, and whether the profit and loss statements and balance sheets are accurate and reliable. The method used is a case study supported by interviews and direct observations at the repair shop. The results show that many repair shops still record their finances simply and do not follow proper accounting standards. Therefore, financial reports need to be improved to assist business decision-making and meet the reporting needs of external parties such as creditors and investors.

This study discusses allegations of abuse of dominant position by Lion Air Group in the domestic aviation market and air cargo services in Indonesia. By controlling more than 50% of the market share, the group is suspected of unilaterally setting ticket prices and logistics costs, which could hinder healthy business competition and harm consumers and competing airlines. This study uses a normative juridical approach with a descriptive qualitative analysis method, supported by secondary data from legislation, KPPU reports, and academic literature related to competition law. The study's findings indicate that the concentrated market structure and weak regulatory oversight contribute to the formation of dominant behavior that harms the market and consumers. Legally, such actions violate Article 25 of Law Number 5 of 1999, as they result in discriminatory practices and unreasonable price control. Synergy between the KPPU and the Ministry of Transportation is needed to strengthen regulations in the aviation sector in order to create a business climate that is more fair, competitive, and oriented towards public welfare.

This study aims to analyze quality control at the Lekkerz Enakk business in Bogor branch using three statistical tools, namely Checksheet, Pareto Diagram, and Fishbone. Data collection was conducted through interviews with the owner, admin, and employees, as well as direct observation at the nearest branch location regarding the production process. Based on the results of the observation, three defects were found that frequently occurred during the production process within a period of seven days with the most dominant lekker product damage being a non-crispy texture (42%), and non-uniform color (27%). Based on the fishbone analysis, these defects were caused by Man (human), Machine (machine) factors. The implications of this study indicate that it is necessary to improve operational standards, workforce training, and supervision of raw materials and production equipment to maintain the quality and efficiency of the lekker production process at the Lekkerz Enakk business in Bogor.

This study aims to find out how Instagram is used by the Demak Regency Trade, Cooperatives, Small and Medium Enterprises Office as a source of information for employees. The research uses a qualitative method with a case study approach conducted from 1–30 August 2025. Data was obtained through interviews, observations, and documentation of the agency's Instagram account. The results of the study show that Instagram is used as a means of publishing official activities and information, but it is not optimal due to limited human resources, a long upload process, and monotonous content. Based on the theory of Uses and Gratifications and Media Richness Theory, the effectiveness of digital communication requires the ability to present interesting and relevant information so that the message conveyed can meet the needs of internal audiences. Other findings show that some employees have not made Instagram the main source of information due to a lack of content updates and a lack of visual variation. Therefore, it is recommended that social media management be carried out more professionally through improving admin competence, content calendar planning, and better internal coordination to ensure the consistency and quality of published information. Thus, Instagram can function more optimally as an official communication medium.

The Community Service Program (KKN) is one of the implementations of the university’s tridharma focused on community engagement, aiming to improve welfare and economic empowerment in rural areas. This study aims to analyze the role of the KKN program in enhancing Islamic economic literacy among small business owners in Pahang Village, Talawi District. The research employs a descriptive qualitative method using a participatory approach, involving KKN students, small entrepreneurs, and village officials as key informants. Data were collected through field observations, in-depth interviews, and documentation of activities. The results show that socialization, Islamic financial training, and business mentoring activities successfully improved participants’ understanding of Islamic economic principles such as honesty, justice, and the prohibition of usury. Moreover, the KKN program encouraged entrepreneurs to apply sharia-compliant transactions and develop sustainable financial management practices. Therefore, the KKN program has a significant contribution to strengthening Islamic economic literacy and fostering a small-business ecosystem rooted in Islamic values at the village level.

This Community Service (PkM) program was conducted in Kaligentong Village, Gladagsari, Boyolali, Central Java, aiming to enhance the competitiveness of local superior products through the implementation of digital marketing strategies for micro, small, and medium enterprises (MSMEs). The main problem faced by the partners was their limited ability to utilize social media and online marketplaces for effective product marketing. The program employed a two-day training approach, including product photography and videography using smartphones, promotional content writing (copywriting), and online store creation on e-commerce platforms, followed by hands-on mentoring and evaluation. The results showed a significant improvement in participants’ knowledge and skills in managing digital business accounts, producing engaging photo and video content, and utilizing marketplaces to expand their market reach. More than 80% of participants successfully created new business accounts and actively promoted their products online. This activity had a positive impact on improving digital literacy and local product marketing while strengthening the collaboration between higher education institutions and the community in developing the village economy.

This community service activity was carried out in Kuala Indah Village with the aim of improving the skills and economic independence of the community through creative entrepreneurship training in the form of making liquid dish soap. This program was motivated by the socio-economic conditions of the village community, the majority of whom work In the informal sector with uncertain incomes, so that alternative businesses that are easy to do and have economic value are needed. The implementation method of the activity consisted of three stages: socialization, provision of materials, and direct practice of soap making. The results of the activity showed that the community was very enthusiastic in participating in the training and was able to practice the soap making process independently, from mixing the ingredients to packaging the final product. Through this activity, the community gained new knowledge about the ingredients, functions, and benefits of dish soap, as well as opportunities for developing it as a household business. This training successfully improved the skills, motivation, and entrepreneurial spirit of the Kuala Indah Village community, while also opening up opportunities for the formation of independent small businesses that have the potential to improve the family economy

This study aims to comprehensively examine the influence of digital marketing strategies, investment in digital technology, and customer engagement on the business performance of Micro, Small, and Medium Enterprises (MSMEs) with digital transformation as a mediating variable. A case study was conducted on the MSME Es Teh Djanoko Bayat. This research employs a quantitative methodology with a causal design. Data were collected through questionnaires distributed to 350 respondents and analyzed using the SmartPLS version 3 tool. The results indicate that digital marketing strategies and digital technology investment have a positive and significant effect on both digital transformation and performance improvement. Furthermore, digital transformation is proven to have a positive effect on performance. However, while digital customer engagement positively affects performance, it was found to have no significant effect on digital transformation. In conclusion, the effectiveness of digital marketing and technology investment are key drivers in the transformation process and company performance, while customer interaction impacts sales directly without triggering significant operational changes.

This study was conducted by Muhammad Sangkot Pangidoan (Student ID: 20090033) under the title “The Effect of Product Quality on Business Development in the Culinary Sector at Rumah Makan Incor Laru, Tambangan District, Mandailing Natal Regency.” This quantitative research employed multiple linear regression analysis. Data were collected through questionnaires distributed to 96 respondents using a simple random sampling technique. The objective of this study was to determine and examine the effect of product quality on the business development of Rumah Makan Incor Laru. The research was carried out in Tambangan Tonga Village from December 2023 to August 2025. The independent variable in this study is product quality, while the dependent variable is business development. The results show that product quality has a positive and significant effect on business development, with a significance value of 0.000 < 0.05. The coefficient of determination (R²) is 0.522, indicating that 52.2% of changes in business development are explained by product quality, while the remaining 47.8% are influenced by other factors outside this study. The simple regression equation obtained is Y = 24.583 + 0.275X, with a t-count of 9.340 greater than the t-table value of 2.372, meaning the hypothesis is accepted.

This study aims to analyze business development strategies through a SWOT analysis approach for Patricia Aksesoris, focusing on understanding the internal and external conditions that influence business development. The analysis results show that Patricia Aksesoris has strengths in good product quality and a variety of attractive designs. However, this business also faces weaknesses, such as limitations in promotion and capital that can limit expansion. Opportunities that can be exploited include the growing trend in accessories and the great potential for marketing through digital platforms. On the other hand, the main threats faced are intense price competition and rapid changes in consumer tastes. Based on these findings, the recommended strategies to increase business competitiveness are strengthening marketing through social media, improving customer relationships, and improving operational management to achieve greater efficiency. With these strategies, Patricia Aksesoris can strengthen its position in the market and achieve sustainable growth.

This study analyzes the role of the Golkar Party of Serang City in the formulation and oversight of Regional Regulation Number 11 of 2019 on the Implementation of Tourism Business Governance using the Institutional Analysis and Development (IAD) framework. The study aims to examine how political party institutions perform their functions in local legislative processes, particularly in terms of public representation, interest articulation, and policy oversight. A qualitative case study approach was employed, involving in-depth interviews with party actors and members of the Regional House of Representatives (DPRD), as well as document analysis of relevant policy materials. The findings reveal that Golkar’s role in the formulation and supervision of the regulation was predominantly carried out by its legislative faction through informal mechanisms, while the party’s organizational structure played a limited institutional role. The process of absorbing public aspirations was relatively constrained and tended to favor groups with close social and political ties, indicating that the party has not fully exercised its functions of public articulation and accountability. From the perspective of the IAD framework, this condition reflects weaknesses in internal rules, actor capacity, and interaction mechanisms within the party as a political institution in the policy arena. Therefore, strengthening Golkar’s institutional capacity is essential to enable a more substantive, responsive, and inclusive role in local legislative and policy oversight processes

This study investigates the role of the Civil and State Administration (Datun) of the Central Kalimantan High Court in providing legal services free of charge to residents of Palangkaraya City. The purpose of this study was to determine how the legal services are carried out, the perceived advantages and challenges faced by the prosecutor's office when carrying out their duties. Based on Law No. 16 of 2004 concerning the prosecutor's Office of the Republic of Indonesia, which has been amended by Law No. 11 of 2021, the Datun Division has the authority to provide assistance, consideration, and legal services both inside and outside the court. Research shows that legal services and consultations and through the Halo JPN online platform provide legal services easily and directly to the community. In addition to raising legal awareness, this activity also strengthens the role of the prosecutor's office as a law enforcement agency focused on public service. However, legal services still face several challenges such as low public awareness of the law, lack of human resources, and inter-agency bureaucratic problems.

Kecemasan akademik adalah isu yang meluas dalam pendidikan tinggi yang secara signifikan mengganggu kinerja dan kesejahteraan mahasiswa. Artikel ini mengembangkan model konseptual Komunikasi Intrapersonal Islami yang didasarkan pada prinsip Tawakkal (berserah diri kepada Tuhan) sebagai mekanisme untuk mereduksi kecemasan akademik. Dengan menggunakan pendekatan tinjauan literatur, studi ini mensintesis teori psikologi komunikasi intrapersonal (dialog diri dan restrukturisasi kognitif) dengan konsep teologis Islam tentang usaha (ikhtiar) dan penyerahan (tawakkal). Temuan ini mengusulkan Model Tiga Fase: 1) Fase Pra-Aksi (Ikhtiar), di mana komunikasi intrapersonal berfokus pada motivasi proaktif; 2) Fase Tengah-Aksi (Pembingkaian Ulang Kognitif Spiritual), di mana pikiran cemas negatif ditantang dan diinterpretasikan ulang menggunakan narasi spesifik Al-Qur'an dan Sunnah (misalnya, Laa yukallifullaahu nafsan illaa wus’ahaa); dan 3) Fase Pasca-Aksi (Tawakkal), di mana dialog diri beralih ke penerimaan total atas hasil yang telah ditentukan, sehingga melarutkan kecemasan sisa. Model ini berhipotesis bahwa Tawakkal berfungsi sebagai mekanisme stabilisasi inti, yang menyediakan jangkar kognitif akhir yang mengurangi ketidakpastian hasil yang dirasakan. Kerangka konseptual ini menawarkan sudut pandang teoritis yang orisinal untuk mengembangkan intervensi konseling berbasis agama guna menumbuhkan ketahanan akademik pada mahasiswa Muslim.

Entrepreneurship training is crucial for enhancing students' understanding and motivation in facing the evolving business world. This community service activity aims to strengthen students' entrepreneurial knowledge and motivation through interactive discussions and business practice simulations. The methods used included pre- and post-tests to measure changes in knowledge and motivation among 30 participating students. The results showed a significant improvement in the cognitive aspect, with the average student knowledge score increasing from 3.5 to 8.3. Furthermore, the motivational aspect also experienced a significant increase, from an average of 25.43 to 43.36, indicating a positive impact of the applied learning model. Overall, this training proved effective in improving students' readiness to understand business concepts and fostering an internal drive for entrepreneurship. Therefore, the interactive discussion model is recommended as a strategy for strengthening entrepreneurship in higher education environments, to provide practical experience while simultaneously increasing students' motivation for entrepreneurship.

Break-even point analysis is conducted to assess a company's performance, providing insight into the importance of financial bookkeeping and economic analysis. It can also be used as a consideration for entrepreneurs in making decisions related to sales activities. Break-even point refers to a concept used in financial planning to determine the level of sales or revenue required to cover all costs and expenses, resulting in zero profit or loss. The PKM training is conducted in three stages: the preparation stage, where an initial survey is conducted to determine participants' knowledge of the Break-Even Point (BEP) calculation. The implementation stage, where training is provided to all fishermen on the BEP calculation. The monitoring and evaluation stage, where the implementation of the BEP calculation is monitored and the fishermen's understanding of the break-even point is evaluated. Break-even point (BEP) training is expected to improve business owners' and crew members' understanding of the BEP concept and enable them to apply BEP calculations in decision-making.

Entrepreneurship training is crucial for enhancing students' understanding and motivation in facing the evolving business world. This community service activity aims to strengthen students' entrepreneurial knowledge and motivation through interactive discussions and business practice simulations. The methods used included pre- and post-tests to measure changes in knowledge and motivation among 30 participating students. The results showed a significant improvement in the cognitive aspect, with the average student knowledge score increasing from 3.5 to 8.3. Furthermore, the motivational aspect also experienced a significant increase, from an average of 25.43 to 43.36, indicating a positive impact of the applied learning model. Overall, this training proved effective in improving students' readiness to understand business concepts and fostering an internal drive for entrepreneurship. Therefore, the interactive discussion model is recommended as a strategy for strengthening entrepreneurship in higher education environments, to provide practical experience while simultaneously increasing students' motivation for entrepreneurship.

This study aims to analyze the influence of fertilizer prices and selling prices on the sustainability of apple farming, with apple quality serving as a mediating variable. The research was conducted in Andonosari Village, Tutur District, Pasuruan Regency, which is one of the main apple-producing areas in East Java. A quantitative approach with path analysis techniques was employed to determine both direct and indirect relationships among the variables. Data were collected from 96 apple farmers using structured questionnaires. The findings indicate that fertilizer prices do not have a direct effect on the sustainability of apple farming. However, fertilizer prices significantly affect apple quality, which in turn indirectly influences the sustainability of farming activities. Meanwhile, selling prices have a significant direct impact on both apple quality and the sustainability of apple farming. These results demonstrate that apple quality acts as an important mediating factor between fertilizer prices and selling prices in maintaining sustainable farming practices. Therefore, improving apple quality is a key strategy to strengthen the sustainability of apple farming, especially in facing the challenges of fluctuating fertilizer and market prices. This study provides useful insights for policymakers and farmers in developing strategies to enhance productivity and sustainability in apple agribusiness.

This Community Service (PkM) activity focuses on the implementation of Quail Cultivation Counseling as a strategic effort to advance entrepreneurship among the Millennial Farmer Generation in Krebet Hamlet, Srengat, Blitar. This activity was motivated by the high economic potential of Quail and the need to improve the entrepreneurial competence of the younger generation in the livestock sector. The main goal of the program is to transform traditional cultivation into a structured, efficient, and sustainable modern business unit. The implementation method combines theoretical knowledge transfer with practical assistance in the field. The counseling material includes three pillars: 1) Business Scale Management, including capital management and strategies for increasing livestock population; 2) Quality Management and Livestock Health, emphasizing cage sanitation, feed, and quality vitamins; and 3) Marketing strategies to expand the distribution network. The results of the activities showed high effectiveness. Quantitatively, 80% of Millennial Farmer participants succeeded in implementing post-extension livestock population increases. Qualitatively, this activity fosters awareness, motivation, and a strategic entrepreneurial mindset so that participants are able to face production and market challenges. With this strategic practice, quail businesses are expected to increase profitability and competitiveness. This PKM serves as a catalyst in supporting economic independence and entrepreneurial development of the younger generation in the agribusiness sector.

This study aims to analyze the SWOT of the application of the Quick Response Indonesian Standard (QRIS) in deepening the understanding of financial management in micro business actors in the food sector in Tropodo, Sidoarjo. The method used is qualitative descriptive with case studies, through in-depth interviews with five business actors who have adopted QRIS. The data was analyzed using source triangulation to ensure the validity of the findings. The results of the study show that QRIS provides strength in the form of ease of transactions, automatic recording, cash flow transparency, and increased consumer competitiveness. Weaknesses that arise include delays in disbursement of funds, deduction fees, mixing business funds with personal funds, and lack of understanding of advanced features. From the external side, opportunities are reflected in the trend of cashless society, digital financial literacy, integration with supporting applications, and the expansion of the cashless payment ecosystem. Meanwhile, threats include network disruptions, security risks, reliance on service providers, and potential data leaks. Overall, QRIS not only acts as a means of payment, but also as a strategic instrument for MSME financial governance. Therefore, it is important to increase financial literacy and infrastructure support so that the benefits of QRIS can be optimized.

his community service activity was carried out in Sukajaya Village, Pulau Besar District, Bangka Selatan Regency on August 15, 2025, aiming to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) to level up through strengthening business legality and marketing strategies. The main problems faced by local MSMEs are the lack of understanding regarding the importance of Business Identification Numbers (NIB), limited awareness of trademark protection, and insufficient knowledge of modern marketing strategies. The activity was implemented using a participatory approach through counseling, group discussions, and hands-on practices, including NIB registration, introduction to trademark protection procedures, and digital marketing training. The results show an increased understanding and awareness among MSME actors regarding the importance of business legality for accessing financing and cooperation, better legal awareness of trademark protection as a product identity, and basic skills in utilizing social media and digital platforms as marketing tools. These outcomes demonstrate that the activity significantly contributes to strengthening MSME capacity in Sukajaya Village to become more competitive and contribute to local economic development.