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This research aims to determine the influence of education on creativity and innovation in entrepreneurship. Entrepreneurship education can arouse the spirit of entrepreneurship. An entrepreneur requires tenacity and skills in running a business. Mastering, understanding and applying one's abilities in running an entrepreneur cannot be separated from the ability to understand entrepreneurial knowledge. Entrepreneurship education is a process of motivating students to recognize the environment and open their own business (entrepreneurship), create different values by devoting the necessary time and effort, also bear financial risks, bear the accompanying psychological and social impacts, and receive monetary rewards. . Entrepreneurship education has a big influence on entrepreneurial motivation, being motivated to become an entrepreneur, being able to create your own business activities, building attitudes, mentality and character.

The main point or The purpose of this study is to find out and understand the preparations that every business company in Indonesia has had to face and will continue to face regarding the current era of  industrial revolution 4.0 underway and is currently starting to face further developments in the era that is starting Entering era of industrial revolution 5.0. Industrial Revolution 4.0 or what is also known as "cyber physical systems" is an event where there is cooperation between and automation technology and cyber technology. So with the evolution of industry, in the current era, companies previously needed manpower and human resources with physical abilities who could be productive in large amounts of energy, now with  chanwith the changes that occur in the eras that occur in industrial sector, technology has entered as a component that helps human work, inseparable from Therefore, the impact is widespread, especially in the industrial sector in Indonesia. Now many companies have implemented technology-based digital systems to support their performance to be more productive and generate large profits as well as develop innovation and facilitate the company's progress to continue to be sustainable in the future. Technology is developing and advancing rapidly thanks to scientists and researchers who have contributed to it in terms of science and technology. With this, digital-based systems and digital-based physical facilities and infrastructure created to make things easier for people achieve various needs and desires according to their respective goals. This is certainly something that cannot be denied and avoided in the world community, not only in Indonesia. Therefore, this article will focus on discussing the readiness of companies in Indonesia to face the positive and negative challenges arising from changes in this progress Results of this study article conclude that although there are efforts being made to prepare companies in Indonesia to face the Industrial Revolution 4.0, further efforts are still needed to ensure equal readiness in various industrial sectors.

This research highlights significant changes in consumption patterns and digitalization that pose challenges for businesses that are unable to adapt to these changes. Data shows that the majority of SMEs in Indonesia have not yet entered the digital ecosystem, one of which is business actors who are members of the Pandean Lamper Village SME Community. Therefore, promotional video training using the CapCut application is a strategic solution. This application is popular, free, and has complete features. Against this background, the research explores how to improve the digital marketing competence of SMEs through promotional video training. Aims to provide knowledge and skills to SMEs in digital marketing, so that they can utilize social media and video to promote their products. The benefits include increasing sales turnover for SMEs and contributing to academic development at Semarang University. This activity was attended by 28 people, with an age range of 25 – 60 years, the majority of whom are business people in the culinary sector. From the results of these activities, participants felt the benefits and were willing to persist in participating in the training activities until completion.

It cannot be denied that corruption is a special crime that threatens the survival of the state and nation, hinders development, and causes high economic costs and other negative impacts. This article's research method uses a qualitative analysis method, descriptive analysis combined with library research methods, to analyze laws and regulations related to the main problem. The discussion focuses on the scope of policies and regulations relevant to the business world and best practices for prevention efforts that can be carried out by the business world. Regulations prohibiting corporate criminal acts are clearly regulated, and business entities that commit corporate criminal acts can be held criminally responsible. Companies can implement anti-corruption programs in various ways. To increase the effectiveness of efforts to prevent corporate corruption, corporate anti-corruption programs need to be risk-based, communicative, dynamic, and continuously evaluated through measuring the success of appropriate internal steps and collaborative activities.

Innovation Development (PI) is a program as concrete evidence of the application of knowledge that has been obtained during the lecture period in accordance with the Accounting and Management Study Program. The innovation development process consists of all decisions and activities, and their impacts, that occur from the recognition of a need or a problem, through research, development and commercialization of an innovation, through the diffusion and adoption of ana innovation by users with all consequences. The target of this activity is Micro, Small and Medium Enterprises (MSMes) in Batu Ampar Village. After we conducted interviews with MSMes in Batu Ampar Subdistrict and set targets for the MSMes that we will provide assistance to, namely the development business of Mrs. Nurmawati’s “Disco Bean” MSMEs. Which is located on Jalan LKMD 2 Rt.33 No.37 Batu Ampar Village, North Balikpapan District. The problem faced by MSME players are that they do not have their own innovation or characteristics in packaging development, and there is also a lack of marketing targets and a lack of understanding about social media in this digital era. Apart from that, this business is only done by word of mouth, so that Mrs. Nurmawati’s business is not known to many people

Financial reporting is a crucial tool for public companies in aiding internal decision-making regarding the development of business activities. To provide meaningful value, financial statements must be presented and accounted for accurately. According to IFRS and SAK, consolidated financial statements represent the assets, liabilities, equity, revenue, expenses, and cash flows of the parent and subsidiary entities as a single economic entity.Segment reporting, now referred to as operating segments, encompasses components of an entity engaged in business activities, regularly evaluated for resource allocation decision-making and performance assessment. This research focuses on the segment reporting disclosure at PT Unilever Tbk and its subsidiaries. Through the ten percent revenue test, ten percent profit or loss test, and ten percent asset test, it was found that segments related to household, personal care, and food and beverages meet the segment reporting criteria.The results of this analysis provide a deeper understanding of the financial statements of PT Unilever Tbk and its subsidiaries, supporting the conclusion that these segments meet the segment reporting requirements under PSAK No. 5.  

Micro, Small and Medium Enterprises (MSMEs) are one of the important sectors in the Indonesian economy. MSMEs contribute 60.7% to Indonesia's GDP, absorb 97% of the workforce, and support 99% of Indonesia's population. Therefore, empowering MSMEs is one of the government's priorities in order to increase economic growth and community welfare. The research in this article uses qualitative research methods. In this research, to obtain information or data on these problems comes from literature (library research). This research uses processing and analysis of secondary data collected through literature study and secondary data analysis. Islamic financial institutions have the potential or significant influence on the growth of micro, small and medium enterprises. Considering that capital is the weak point of MSMEs. With the existence of sharia financial institutions, business actors have access to greater capital and can achieve their goals in business development.

Human resource management helps organizations achieve their short-term and long-term goals by aligning with overall business strategy. For this reason, the aim of writing this paper is to understand the relationship between Human Resource Management (HRM) and business strategy and provide an overview of good employee training and development to increase productivity in companies. The research method is qualitative with library study data collection techniques. Based on the study, it is known that the assumption of a close relationship between business strategy and HRM methods is based on contingency theory. This theory underlines that human resource management methods are chosen according to the type of competitive strategy adopted by the business. A well-crafted business strategy aligns with the core mission and vision and acts as a roadmap for profitability, competitiveness and sustainable growth. Training and development that influences employee productivity has increased the welfare of the company and also helped the company's prosperity by considering the planning and implementation of workforce training and development at the public level.

Digital transformation is a challenge for the business world today to transform into a digital company that utilizes information technology to optimize company business processes, for efficiency and effectiveness in company performance with improved operational acceleration to achieve company goals. Education is a massive industry in carrying out technological innovation and improving teaching methods, but it is still separated only by one process in education. The aim of this research is to select, examine and combine the development of collaborative technological innovation with the development of learning models carried out previously, then adapting them into an Enterprise Architect smart course design. The research method used is literature study and observation at educational institutions, especially the skills course industry, so that a comprehensive smart course design can be created, adopting proven learning methods, teaching techniques and technological innovation into a rich diagram model. can be understood by all levels of stakeholders in the company. The result of this research is an Enterprise architecture smart course blueprint with ArchiMate modeling, using a business model canvas (BMC) to describe the business architecture and the TOGAF ADM framework which represents the entire Enterprise design and information technology components to support each process in the business design

The era of society 5.0 is an era that applies the ease of technological innovation in the era of the industrial revolution 4.0 to facilitate activities, especially in the economic sector. This research aims to see the use of technology such as social media in the creative economy so as to create new businesses for young entrepreneurs. To support this statement, this study uses the literature review method in finding supporting data. Almost all internet users must have social media, especially among teenagers and young people, so that it makes business people especially among teenagers and young people make creative new innovations in building a business. This shows an increase in creative economy development that has great potential and will have a significant impact on the Indonesian economy.

The development of information technology in a digital-based economy supports business actors in aspects of marketing, procurement, distribution, and consumer service. This research aims to determine the influence of price perceptions, online customer reviews, and promotions on purchasing decisions for Heylook Official Shop products on the Shopee marketplace. The population in the research is Heylook Official Shop consumers on the Shopee marketplace the number of which is unknown (infinite). The number of samples in this study was 97 respondents determined using the Lemeshow formula. The sampling technique in this research is non-probability sampling with a purposive sampling method. Data collection was carried out through a questionnaire applied on Google Forms, and measured using a Likert scale. Data analysis uses multiple linear regression with the help of SPSS version 26 software. The findings in this research show that price perceptions and promotions have a significant influence on purchasing decisions, while online customer reviews do not influence Heylook Official Shop Purchase Decisions in the Shopee marketplace. Companies are expected to maintain competitive prices and continue to carry out promotional activities effectively. Companies need to push consumers to provide reviews of the products they purchase so that they become input for other consumers and the company itself.

Indonesia has entered the era of the fourth industrial revolution. This happens with technology as a basis for human life. Everything has become limitless and limitless due to the development of digital technology. Indonesia needs several regulatory and authority improvements to be able to face the world market. The aim of this research is to find out what Indonesian industry can do to face the world market, the impact that the presence of the industrial revolution 4.0 has, and the strategies that Indonesia can prepare and carry out in facing the World Market revolution. The object of this research is industry in Indonesia to face the world market. The method used for this research is a qualitative descriptive method, data is obtained from facts about the research subject by trying to reveal it thoroughly according to the context. The results of this research are (1) Creating jobs to increase people's income, increasing people's economic programs, increasing Turnover and Digitalization of People's Markets, building/revitalizing people's markets, establishing relationships between digital markets abroad (2) The most visible impact is in terms of available work (3) Make improvements to the flow of materials and goods, improve the quality of human resources, use digital technology, harmonize rules and policies.     Bukit, M. (2014). Strategi dan inovasi pendidikan kejuruan darikompetensi ke kompetisi. Bandung: Alfabeta. Cognizant. Informed Manufacturing:     The      Next Industrial Revolution. http://www.cognizant.com/ InsightsWhitepapers/Informed-Manufacturing-TheNext-IndustrialRevolution.pdf.  Davis, N. 5 ways of understanding the Fourth Industrial Revolution. November 16, 2015. http://www.weforum.org/ agenda/2015/11/5-ways-of-understanding-thefourth-industrialrevolution. Economist          Intelligence      Unit.    From    transplants       to implants.      December        11,       2015. http://www.eiuperspectives.economist.com/healthcare/transplants-implants.   Edmon, A., & Oluiyi, A. (2014). Re-engineering technical vocationaeducation and training toward safety practice skill needs ofsawmill workers against workplace hazards in Nigeria [Versielektronik]. Journal of Education and Practice, 5 (7), 150-157.  Era Revolusi Industri 4.0: Perlu Persiapkan Literasi Data, Teknologi dan Sumber Daya Manusia. (2018). Diambil 29 Desember 2023 dari http://belmawa.ristekdikti. go.id/2018/01/17/ era-revolusiindustri-4-0-perlu-persiapkan-literasi-data-teknologi-dan-sumber-daya-manusia/ Fakta     ketergantungan            pada    teknologi         (2014). Diambil 29 Desember 2023 dari  http://www.beritasatu.com/gaya-hidup/232713-8-fakta-ketergantungan-pada-teknologi.html Hermann, M., Pentek, T., & Otto, B. (2016). Design Principles forIndustrie 4.0 Scenarios. Presented at the 49th HawaiianInternational Conference on Systems Science.  Irianto, D. (2017). Industry 4.0; The Challenges of Tomorrow.Disampaikan pada Seminar Nasional Teknik Industri, Batu-Malang.  Kagermann, H., Wahlster, W., & Helbig, J.(2013). Recommendations forImplementing the Strategic Initiative Industrie 4.0. Industrie 4.0Working Group, Germany.  Hitt, Mihael.A , Ireland, R. Duane, Robert E, Hoskinsson. 2001. Strategic Management Competitiveness and Globalization Concepts Thomson learning Asia, Singapore. Hamel Gary, Prahalad C.K. Competing For The Future. 1994. Harvard Business School Press Boston, Massachusetts. "Making Indonesia 4.0, Fokus 5 Industri Apa Saja.", https://economy.okezone.com/   read/2018/04/04/320/1881885/ making-indonesia-4-0-fokuspengembangan-5-industri-apasaja, diakses 29 Desember 2023.  "Making Indonesia 4.0: Strategi RI Masuki Revolusi Industri K-4.", http://www.kemenperin. go.id/artikel/18967/  MakingIndonesia-4.0:-Strategi-RIMasuki-Revolusi-Industri-Ke-4, diakses 3 Mei 2018.  “Menuju Revolusi Industri 4.0 Jokowi Diminta Bentuk Badan Riset Nasional”, Kompas, 29             April 2018, hal 3.  "Pemerintah Luncurkan Making 3932.", https://ekon.go.id/ 23 Hak cipta dilindungi oleh undang-undang. Dilarang mengutip atau memperbanyak sebagian atau seluruh isi tulisan ini tanpa izin penerbit. Info Singkat © 2009, Pusat Penelitian Badan Keahlian DPR RI http://puslit.dpr.go.id  ISSN 2088-2351 berita/view/pemerintahluncurkan-making.3932.html, diakses 29 Desember 2023. “Pemerintah RI dan Ceko sepakat tingkatkan Investasi Industri Dua Kali Lipat”, Tribun Bisnis,          29 Desember 2023 hal 8.  "Revolusi Industri 4.0", http://id.beritasatu.com/home/ revolusi-industri-40/145390, diakses        29 Desember 2023.  "Revolusi 4.0, Catatan Dari ISSA ICT 2018", http://id.beritasatu.com/  home/revolusi-40-         catatan-dariissa-ict-2018/174772, diakses 8 Mei 2018. "Strategi Hadapi Dampak Industri 4.0", http://id.beritasatu.com/  home/strategi-hadapi-         dampakrevolusi-industri-40/174260, diakses 2 Mei 2018.

Competition in the business world is getting tougher these days, requiring business people to make and implement the right business strategy, in order to maintain the viability of their business, especially in the difficult conditions when the Covid-19 pandemic hit. Increasing economic development in regions in Indonesia and increasing mobility of business people and the general public are tightening business competition in the transportation services business. The research objective is to determine the effect of liquidity and profitability on firm value with capital structure as an intervening variable in transportation companies listed on the Indonesian Stock Exchange. The type of research in this research is quantitative, with a descriptive and verification approach. The information in this study is secondary data, namely in the form of annual financial reports of companies that go public, which are listed on the Indonesia Stock Exchange from 2018 – 2021. The results of the analysis show that there is an effect of Liquidity, Profitability, on capital structure, Current Ratio has no effect on Debt to Equity Ratio; there is an effect of Profitability on Firm Value, there is an influence of liquidity on firm value through capital structure as an intervening variable; the effect of profitability on firm value through capital structure as an intervening variable; there is an effect of liquidity and profitability on company value through capital structure as an intervening variable in transportation companies on the Indonesia Stock Exchange before and during Covid-19.

This article discusses the civil aspect in contract cases, which are used by many people in various business collaborations. This article uses a normative research method, and uses a statutory approach. The provisions limiting the authority to make this exoneration clause have not been explicitly regulated. The only provision is the UUPK, although it uses the term standard clause which turns out to be different in meaning from the exoneration clause. In this case the standard clause is defined as a clause made unilaterally by the business actor, but its contents may not lead to an exoneration clause. Meanwhile, the exoneration clause as explained earlier is a clause that contains an attempt to limit, or even completely eliminate, the responsibility that should be borne by one of the parties, in this case the business actor. Legal protection is to provide protection for human rights that are harmed by others and this protection is given to the community so that they can enjoy all the rights granted by law so that the achievement of business/economic development goals in Indonesia is achieved in accordance with the values ​​of justice of the Indonesian people.

In the current digital era, traditional marketing has transformed into digital marketing. One sector that can take advantage of this change is the fish farming sector, especially catfish. This article outlines various digital marketing strategies that can be implemented to increase sales and brand awareness of catfish farming. Catfish farming has become one of the fastest-growing fishing industries, and with the development of digital technology, online marketing has become an important strategy to achieve success in the catfish farming business. This article presents a journal about digital marketing strategies in catfish farming, which includes research, experience, and guidance for utilizing digital platforms to increase the success of the catfish farming business

The main objective of this community empowerment activity is to develop superior village products through increasing creative and innovative marketing and financial management. The methods used in this community service activity are tutorial methods, mentoring methods, discussion and evaluation methods. The results achieved from this activity are: (1) Kelungkung Village PKK mothers are able to practice developing creative and innovative marketing skills online through the marketplace, (2) Kelungkung Village PKK mothers are able to operate all-in-one computers in marketing the village's superior products , (3) Kelungkung Village PKK mothers are able to understand business financial management  

The role of Pokdarwis in carrying out the development of an area is considered strategic in building an equal distribution of welfare for local communities. Pokdarwis Srikandi, which is based in the Tinjomoyo sub-district area of Semarang, is expected to be able to develop the potential of its area into tourism business activities that can revive the economy of the people in the area. With the average management and members having different educational backgrounds, the Pokdarwis management must work hard to continue to equip and improve the abilities of their members, especially in governance management, because they are the spearheads of the Pokdarwis in providing services to visiting guests or tourists. The form of governance management Technical guidance activities include lectures on Pokdarwis governance, with material related to Pokdarwis administrative governance provided. The next implementation of capacity and capability improvement is the implementation of financial administration training carried out by creating simple financial reports and directly practicing the process of recording the organization's income and expenditure transactions. Governance management capabilities are needed to realize the sustainability of tourism management in the Tinjomoyo Village area, especially in administrative management and financial administration management.

Laundry services are one of the service businesses that have good prospects today. Because city people are getting busier, making laundry service businesses increasingly in demand and competition for similar service provider companies is getting tighter so that companies must improve service quality so that consumers continue to subscribe to using these laundry services. However, we find that many MSME players still have not or do not record financial reports so that these MSME players have difficulty knowing the details of their business activities so far, whether they are making a profit or even experiencing a loss. Therefore, the researcher here helps the owner to record financial reports so that in the future the owner can find out the profit and how to make this laundry service business grow. The research method used in this case uses the Descriptive method, where researchers go directly to the field to conduct observations and interviews with the owner of Mommy's laundry. In this study, researchers have assisted laundry service business owners in recording financial reports that occur, so that in the future it is hoped that laundry owners can make their own records for the development and sustainability of the business.

Utilization of financial technology as an effort to improve the quality of MSME financial reporting. Current developments in financial technology really help business actors in preparing financial reports per period. This convenience is expected to help business actors in presenting better financial reports. The general objective of this activity is to support MSME (Micro, Small and Medium Enterprises) business actors to improve their ability to record transactions and be able to present financial reports easily so as to produce sustainable financial reports. The method is carried out by making direct visits, conducting observations, conducting questions and answers and providing demonstrations and briefings. The results of this activity provide MSME players with an understanding of how important it is to record financial reports every month. The advantage of making financial reports is that it will make it easier for the owner to control and evaluate his business. Financial technology is an alternative that business actors can use to make it easier to create and present financial reports on an ongoing basis.

The economic sector plays a key role in the well-being of the Indonesian society. The increasingly competitive economic growth poses challenges for Micro, Small, and Medium Enterprises (MSMEs) in recording financial transactions. This research aims to engage business practitioners in adapting to the development of digital technology through training on the usage of the Qasir Point of Sales application. This application is designed to facilitate business owners who want to manage their businesses digitally more easily. The research methodology involves three stages: preparation, including an in-depth analysis of the specific needs of MSMEs related to accounting and the use of the Qasir application; implementation, with direct assistance in creating and configuring the Qasir application to ensure alignment with the specific business needs of the two MSMEs; and evaluation, ensuring a good understanding and measuring the impact of the training. The conclusion emphasizes the success of the training and the importance of continuous adaptation to technological and business developments. It is expected that this will have a positive impact in supporting efficient and sustainable accounting records in UMKM Zulich Clean and Care and Bon’s Laundry.