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Industrialization is an economic development process characterized by the growth of the industrial sector as a key driver of economic progress in Indonesia. Beyond its role in creating added value and enhancing national competitiveness, industrialization is closely interconnected with other strategic sectors, including agriculture, services, infrastructure, and employment. Strong linkages between industry and these sectors are essential to ensure that economic growth is inclusive and sustainable. This study aims to analyze industrialization strategies that integrate and strengthen relationships with other sectors in the development process. The research employs a literature review method using a qualitative descriptive approach. The data are derived from secondary sources, including scientific journals, research articles, policy reports, and official publications relevant to industrial and sectoral development. The findings indicate that industrialization strategies aligned with agriculture can increase productivity and value-added processing, while linkages with the service sector and infrastructure development can improve efficiency, distribution networks, and market access. Furthermore, integrated industrialization contributes significantly to employment creation and regional development, reducing economic disparities between areas. Therefore, the formulation of an industrialization strategy that is well-coordinated with other sectors is crucial to achieving balanced economic growth, strengthening structural transformation, and supporting sustainable development in Indonesia.

Bullying in secondary schools is a serious issue that affects students’ psychosocial well-being and academic achievement, and significantly disrupts the learning climate and the quality of social relationships among students. This community service activity aimed to implement the Child-Friendly School Program through anti-bullying socialization at SMA N 1 Kersana in order to enhance the understanding and commitment of all school members in creating a safe, inclusive, and sustainable learning environment. The method employed a participatory approach, including needs assessment, interactive socialization sessions, focus group discussions, case simulations, and structured evaluation using pre-test and post-test instruments. The results indicated a 23% increase in participants’ understanding based on the comparison of scores before and after the intensive implementation of the program. Furthermore, a “Bullying-Free School” declaration was established along with a plan to strengthen the Violence Prevention and Handling Team as a more systematic sustainability strategy. These findings confirm that participatory-based socialization effectively reinforces the implementation of the Child-Friendly School Program and fosters a safe, inclusive, sustainable, and responsive school culture that supports students’ positive character development.

This community service program was initiated in response to the need to strengthen collaboration between parents and schools in fostering character development and noble morals among elementary school students. The main issue addressed was the lack of structured and sustainable educational collaboration between parents and the school in supporting character-building practices. The program aimed to develop a participatory and reflective collaboration model through a systematic parenting initiative. A qualitative participatory approach based on community engagement was employed, consisting of needs assessment, joint discussion and planning, parenting program design, workshops and Focus Group Discussions (FGDs), mentoring and monitoring, as well as evaluation and reflection. The results highlight significant improvements in two-way communication between parents and teachers, increased collective awareness of the family’s strategic role in character education, and the establishment of a regular communication forum as a new social structure within the school community. Positive changes were also observed in parenting practices, including the implementation of positive discipline and empathetic communication at home aligned with school values. The emergence of local parent leaders further strengthened program sustainability. Overall, the participatory educational collaboration model proved effective in promoting social transformation and reinforcing sustainable character and moral development among students.

Community service activities in traditional fish ponds on Tibi Island, Tarakan, aim to increase the productivity of fish and shrimp farming using a simple yet effective approach. The methods applied include manual pond maintenance, such as spreading molasses solution (EM-4) to improve water quality, removing pests such as snails and oysters, and routine net maintenance and water drainage. Feed management is carried out every three days to maintain the nutritional balance of fish and shrimp. Although without the use of sophisticated technology, the success of cultivation depends heavily on the experience and thoroughness of the farmers in managing the pond environment. Overall, this activity demonstrates that a simple and structured approach can support sustainable cultivation, increase productivity, and strengthen collaboration between the implementation team and the pond owners. It is hoped that this method can serve as a useful example for other traditional fish farmers in increasing aquaculture yields and supporting more efficient and environmentally friendly farming practices.

This study aims to analyze the impact of business combinations through acquisition on the financial performance of PT Sarana Menara Nusantara Tbk. The research employs a descriptive quantitative approach, focusing on the acquiring firm in the Indonesian telecommunications infrastructure sector. The data used are secondary data obtained from the company’s annual financial statements for the period 2019–2023, sourced from the Indonesia Stock Exchange and the company’s official website. Financial performance is analyzed using Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) by comparing the periods before, during, and after the acquisition conducted in 2021. The results indicate that the acquisition exerted short-term pressure on asset efficiency and profitability, as reflected by the decline in ROA and NPM in the year of acquisition. However, in the post-acquisition period, the company demonstrated an improvement in operational performance, particularly in Net Profit Margin, suggesting that the economic benefits of the business combination gradually materialized. Meanwhile, fluctuations in ROE and DER reflect adjustments in the capital structure following the acquisition. These findings suggest that the success of an acquisition cannot be evaluated solely based on short-term financial performance but requires continuous assessment to capture its medium- and long-term effects. This study provides practical implications for management in formulating post-acquisition integration strategies and contributes empirically to the accounting and finance literature on business combinations in Indonesia.

In the context of Indonesia's post-pandemic financial market dynamics, investment and financing decisions often face challenges of cash flow uncertainty and capital cost volatility, requiring a Profitability Index (PI) and Weighted Average Cost of Capital (WACC) perspective to ensure optimal resource allocation to maximize company value. This study aims to analyze the effectiveness of investment and financing decisions through the integration of PI and WACC based on a synthesis of the latest literature. A descriptive qualitative approach was used through a literature study with secondary data from financial journals and textbooks from 2021-2025, collected from Google Scholar and university repositories, then analyzed thematically with data reduction, presentation, and literature triangulation to interpret the PI, IRR, and WACC indicators. The results show that PI is consistently >1 (ratio of 1.15-1.45) and IRR > WACC (average of 10-12%), confirming the feasibility of 70% of manufacturing projects, while WACC of 9.8% from the optimal capital structure (debt ratio of 40-50%) supports an effective tax shield, despite being constrained by multiple IRRs, conflicting metric rankings, and BI interest rate fluctuations that increase implicit costs by up to 15%. It can be concluded that PI-WACC integration increases theoretical profitability by 12% through precise allocation, but is limited by the generalization of secondary data; a hybrid model with mixed-method validation is recommended for the non-manufacturing sector in emerging markets.

The rapid growth of social media has created new opportunities for Generation Z entrepreneurs to build business identity and brand image through digital content. One of the most popular platforms among this generation is TikTok, a short-form video platform characterized by high interactivity and strong viral potential. TikTok is not only used as an entertainment medium but also as a strategic tool for developing business personal branding. However, the utilization of TikTok by Generation Z entrepreneurs has not yet been optimal, particularly in implementing structured and consistent content marketing strategies. This study aims to analyze the use of TikTok and content marketing strategies in building personal branding among Generation Z entrepreneurs. The research employs a descriptive qualitative method with a literature review approach, examining various academic sources, research articles, and relevant reports related to digital marketing and social media. The findings indicate that effective personal branding on TikTok is strongly influenced by the ability to create creative, authentic, informative, and audience-relevant content. In addition, consistency in content uploads and the effective use of TikTok features contribute to increased audience engagement, consumer trust, and business reach. This study is expected to provide insights and practical references for Generation Z entrepreneurs in designing effective and sustainable digital branding strategies in the creative economy era.

This study examines the influence of income inequality and poverty on the prevalence of stunting in ten provinces across Sumatra Island during the 2016–2024 period. Using a panel dataset of 90 observations and applying a Fixed Effect Model, the results indicate that both income inequality—measured by the Gini Ratio—and poverty have a positive and significant effect on stunting. The Gini Ratio shows a coefficient of 1.46 (p = 0.0002), while poverty records a coefficient of 6.28 (p = 0.0140), jointly explaining 52% of the variation in stunting prevalence. Spatial analysis further supports these findings, with Moran’s I values exceeding 0.40, suggesting strong spatial autocorrelation and clustering of high-stunting regions. High-risk clusters—Aceh, Jambi, and Bengkulu—are characterized by Gini Ratios above 0.33 and poverty levels exceeding 12%, reinforcing the existence of an intergenerational poverty–stunting trap, particularly influenced by urban–rural disparities (rural 53.3% vs urban 34.9%). The study highlights that specific nutrition interventions such as supplementary feeding, micronutrient programs, and breastfeeding promotion are insufficient without accompanying structural reforms addressing economic inequality. Therefore, multisectoral convergence strategies are required, including expanded conditional cash transfers, progressive local taxation reforms, nutrition-focused social assistance, and universal basic infrastructure to accelerate stunting reduction toward the 14.2% target by 2029.

Local government accounting policies provide the foundation for financial reporting. The Budget Realization Report (LRA) compares budgeted and actual figures, with the resulting balance recorded as the Sisa Lebih Pembiayaan Anggaran (SILPA, excess financing surplus). This study in East Lombok Regency aims to quantify the SILPA in the 2024 APBD and to analyze the financial accounting policies used in its determination. A descriptive approach combining qualitative and quantitative methods was applied. Data were collected via structured interviews with local finance officials, observations, and document analysis of APBD financial reports. Qualitative data were reduced and presented to describe policy factors, while quantitative analysis computed the SILPA value. Results show the 2024 LRA recorded a SILPA of IDR 6,414,658,153.17, indicating unused budget funds. These funds will finance the 2025 budget deficit for investment and equity in regional companies. The accounting policy for SILPA determination considered key principles such as prudence, substance over form, and materiality, in accordance with government accounting standards (e.g. applying the conservatism principle to avoid recognizing uncertain revenues). This analysis highlights how regional financial policies influence the management of budget surpluses.

The increasing intensity of business competition requires companies to maintain strong financial conditions to avoid financial distress that may disrupt business continuity. This study aims to assess the financial stability and predict the potential bankruptcy of PT Sido Muncul Tbk for the 2022–2024 period using the Altman Z-Score model. A descriptive quantitative approach was applied, utilizing secondary data obtained from annual reports published by the Indonesia Stock Exchange and the company’s official website. Five key ratios in the Altman model were used as indicators to evaluate the company’s financial position and resilience. The results show Z-Score values of 4.74 in 2022, decreasing slightly to 4.66 in 2023, and rising again to 4.79 in 2024. These scores are significantly above the safe threshold of 2.675, indicating that the company is in a healthy financial state with a very low risk of bankruptcy. Overall, PT Sido Muncul Tbk demonstrates stable financial performance, supported by a strong capital structure and consistent operational results. The Altman Z-Score model also proves to be an effective early-warning tool for identifying potential financial problems.

Income inequality and poverty continue to be major challenges in Indonesia's industrial areas, especially in DKI Jakarta, West Java, and Banten, although minimum wage policies continue to be developed as a form of protection for low-income workers. These policies theoretically serve as an instrument for income redistribution and improvement of labor welfare, but their effectiveness in reducing inequality and reducing poverty rates is still questionable, especially in areas with highly industrialized economic structures. This study aims to analyze the influence of income inequality, poverty rate, economic growth, and unemployment rate on the dynamics of the provincial minimum wage in the 2016–2023 period. The study used secondary data obtained from the Central Statistics Agency and analyzed using panel data regression to obtain a comprehensive empirical picture of the factors determining the minimum wage. The test results show that the Fixed Effect Model is the most suitable model for capturing variations between provinces and between times. Key findings reveal that poverty levels and economic growth have a significant influence on changes in the minimum wage, while income inequality and unemployment rates have no significant influence. The conclusion of the study emphasizes that the minimum wage policy is not effective enough in reducing income inequality and reducing poverty without the expansion of the formal sector, improving the quality of the workforce, and distributing economic growth more evenly between industrial areas.

This study aims to analyze the goods purchasing accounting system at PT Central Sandang Jayatama. A qualitative approach was employed, with data collected through interviews, observations, and documentation. Data analysis included descriptive analysis of the purchasing accounting system and comparison between the company’s implementation and the elements of a purchasing accounting system, including related functions, procedures, documents, and accounting records. Conclusions and recommendations were drawn based on the analysis. The results indicate that the purchasing accounting system related to auxiliary materials availability supports smooth production processes and provides a significant contribution to management in managing auxiliary materials. However, several elements were not fully aligned with the principles of purchasing accounting systems, as reflected in an unclear organizational structure and overlapping duties between the purchasing and receiving functions. Therefore, it is recommended to strengthen the internal control system in auxiliary material purchasing and redesign the organizational structure to separate purchasing and receiving functions. Improvements in this system are expected to enhance product quality, production efficiency, and company profitability. This study contributes

This study presents a meta-analysis of open-access accounting information systems (AIS) literature in Indonesia during the digital transition period of 2015-2025. The primary objective is to identify and map the taxonomy of Independent Variables (X) and Dependent Variables (Y) predominantly used in academic and practical research. Through a systematic review of 15 key accredited articles with Digital Object Identifiers (DOI), this research finds that AIS success determinants (Variable X) have evolved from purely technical factors to integrative clusters encompassing Human Capital (competence, training), Organizational (culture, management commitment), and Technological (infrastructure, internal control) aspects. Meanwhile, Dependent Variables (Y) have shifted from mere technical user satisfaction to strategic impacts such as financial report quality, operational efficiency, and MSME business performance. These findings indicate that AIS research in Indonesia is heavily influenced by public sector regulatory contexts and cloud technology adoption in the MSME sector. This report serves as a reference framework for future researchers to explore emerging variables such as artificial intelligence and cybersecurity behavior within the accounting ecosystem.

The principle of comparative advantage explains that every country or society, like individuals, can gain benefits from their trade activities by exporting goods or services in which they have a major comparative advantage and importing goods or services in which they do not. Based on the law of comparative advantage, even though a country may be less efficient (having an absolute disadvantage) compared to other countries in the production process, the structure of industrial performance can be seen through the analysis of industrial sector behavior analyzed through various strategies such as Price, Product, and promotion. The theory of comparative advantage related to the exchange of goods is relevant as long as the traded goods are still useful. In other words, Performance is defined as the result of activities influenced by the structure and behavior within the industrial sector, where these results are often measured by the size of a company's market share or profitability in an industry. In more detail, performance can also be reflected in the form of efficiency, development (including market expansion), job creation, employee welfare, and a sense of group pride.

The development of small and medium enterprises (SMEs) and household industries is often regarded as the economic foundation of a region. However, much of the existing research in Indonesia remains focused on quantitative descriptive analysis, while providing limited attention to spatial dynamics and interregional disparities. This study aims to critically evaluate the spatial distribution patterns of SMEs and household industries at the regency and city levels, with particular emphasis on clustering tendencies, unequal distribution, and their relationships with regional characteristics. A spatial analysis approach is employed to identify spatial autocorrelation and industrial clustering patterns, which is complemented by a structural analysis of infrastructure availability, market accessibility, and regional institutional capacity. The findings indicate that the distribution of SMEs and household industries is not geographically random, but rather forms clusters that are predominantly concentrated in areas with higher levels of accessibility and economic activity. This condition reflects spatial inequality that may exacerbate development disparities between regencies and cities. Furthermore, the results reveal that uniform industrial development policies are insufficient to accommodate the diverse spatial characteristics across regions. Therefore, this study underscores the importance of formulating spatially informed and context-sensitive policies for the development of SMEs and household industries in order to promote more balanced and sustainable regional industrial development.

This study aims to analyze the comparison of small business development strategies in improving the income of traders in traditional markets around Medan City. The research employed a qualitative descriptive approach using interviews, observations, and documentation involving three traders of fruit, vegetables, and tomatoes. The results show that each trader applies different strategies depending on the characteristics of their commodities and business capacity. Fruit and tomato traders tend to implement quality sorting, price adjustments, and trust-building through honest customer service. Meanwhile, the vegetable trader relies more on traditional approaches such as giving bonuses to customers. Market facilities significantly influence the effectiveness of business strategies, where traders with proper stalls are better able to maintain income stability compared to those using temporary tents in muddy and uncomfortable areas. Seasonal factors also strongly affect income fluctuation as they determine the quality and supply of commodities. This study concludes that small business development strategies in traditional markets are shaped not only by traders’ managerial abilities but also by market infrastructure conditions and external environmental factors. It is recommended that market managers improve market facilities to support the sustainability of small traders’ businesses.

The rapid development of digitalization and innovation has become a key driver in improving business processes and the competitiveness of organizations worldwide. This study is the first comprehensive bibliometric analysis examining the relationship between digitalization and innovation in business processes, to map the intellectual structure of this field, track the development of its themes, and identify remaining research gaps. This analysis, which utilizes data from Scopus processed using VOSviewer and Biblioshiny software, covers publications from 2010 to 2024 and employs co-occurrence, co-authorship, and thematic evolution techniques. The results show a rapid growth in publications since 2016, peaking at over 110 publications in 2024. Eight key thematic clusters stand out: Industry 4.0, artificial intelligence, robotic process automation, blockchain, drivers, and agile business process management. Despite the field's maturity, it still suffers from high fragmentation, strong geographic concentration, and a reliance on cross-sectoral research designs. As a result, longitudinal insights remain limited, and digital transformation failure rates remain high, reaching up to 70%. This research presents the first quantitative and visual roadmap of global knowledge flows in this domain and underscores the need for longitudinal, geographically inclusive, and people-centric research to move beyond single-point understandings to a sustainable, context-sensitive framework that enhances both the theoretical depth and practical success of digital-based business process innovation

The 2025 Pelita Warna Program is a form of participatory-based community service implemented at the Class II Children's Special Development Institution (LPKA) in Jakarta. This activity aims to design and implement relevant development programs for foster children using a contextual, psychosocial, and vocational skills approach. The main problems behind this activity include minimal access to development that suits the children's needs, limited infrastructure, and psychological challenges faced by foster children. The implementation method begins with observation, needs assessment, coordination with LPKA and partners, program development, and implementation and evaluation. The programs implemented include barbershop training, creative literacy, psychological assistance, and ready-to-work training. Evaluation is carried out formatively and summatively through qualitative and descriptive approaches, using indicators of involvement, attitude change, skill improvement, and foster children's work results. The results of the activity show a significant increase in the foster children's self-confidence, self-awareness, technical skills, and motivation to live independently. This program is considered successful in creating a safe and supportive space that encourages positive transformation among participants. In the future, this model has the potential to be replicated in other institutions as a form of humanistic and sustainable development

This study aims to evaluate the effectiveness of the implementation of the marketing mix in SMEs in the laundry service sector, focusing on the 7P elements: product, price, promotion, place, process, people, and physical evidence. The research uses a descriptive qualitative method with data collection techniques including interviews, observations, and documentation with laundry business owners. The results show that a diverse range of services, competitive pricing, strategic location, and structured work processes contribute to the sustainability of the business. However, challenges such as unpredictable weather, timeliness, limited facilities, and suboptimal promotion still pose barriers to improving service quality. The findings highlight the importance of strengthening digital promotion, modernizing equipment, and improving the accuracy and consistency of human resources (HR) to enhance the effectiveness of the marketing mix. With improvements in these areas, laundry SMEs can enhance their competitiveness and provide better service to customers, thus strengthening their position in a competitive market.

Social loans are an important tool for developing local economies, especially in remote areas such as rural areas. The Indonesian Village City Savings and Loan Cooperative (KSU) is one of the business entities that provides loan capital to its members. The purpose of this study is to determine the mechanism of social loan agreements in the Multipurpose Cooperative (KSU) of the Indonesian Village City and to determine the perspective of Islamic Economic Law on loan agreements in the Multipurpose Cooperative (KSU) of the Indonesian Village City. This research method uses a descriptive research type with a qualitative approach. Data collection was carried out through observation and interviews with the Management and members of the Savings and Loan Cooperative (KSU) of the Indonesian City Village. The results of the study show that first, the loan application procedure involves several steps such as becoming a member, filling out forms, completing documents and the approval stage. The maximum loan provision is 80% of the savings balance with a loan tenor of 12 months and 18 months. The payment system is made in installments through salary deductions and is subject to a 5% interest. For borrowing members who are late, there are no sanctions or fines but there is a time dispensation. Second, the loan application and management mechanism at the Multipurpose Cooperative has met sharia principles through transparent and structured governance, such as deductions from salary installments and a guarantee policy provided in the form of the amount of member savings balances. However, social loans at the Multipurpose Cooperative contain an element of benefit (profit) of 5%, which according to some scholars can be classified as usury because of the addition of value to the principal loan, even though the benefit is returned to members through the Business Result Remainder (SHU).