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King Royal Hotel Restaurant still applies manual sales transaction recording, causing data management and revenue report preparation to be less than optimal. This study aims to design and implement a Flutter-based sales and revenue reporting application that utilizes local storage as a data storage mechanism on the device. The system development method used is the Waterfall method, which includes the stages of requirements analysis, design, implementation, testing, and maintenance. The application was developed using the Flutter framework with the Dart programming language and utilizes the shared_preferences and hive packages for local data management on the device without requiring an internet connection or external database server. In addition, the application is designed to be easy for restaurant employees to use in recording daily transactions more quickly and accurately. Testing was conducted using the Black Box Testing method, which showed that all application features functioned according to functional requirements. The results of the study indicate that the Flutter-based application with a local storage approach is capable of improving transaction recording efficiency and generating revenue reports automatically at King Royal Hotel Restaurant.

Tax is a major source of government revenue; however, tax avoidance remains a significant issue, particularly in the property and real estate sector, which is characterized by high growth and complex financial structures. This study examines the effects of leverage, profitability, and sales growth on tax avoidance, with firm size as a moderating variable. The study employs a quantitative approach, using secondary data from the annual financial statements of property and real estate companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The sample was selected using purposive sampling, and the data were analyzed using panel data regression techniques. Tax avoidance is proxied by the Cash Effective Tax Rate, leverage is measured by the Debt-to-Equity Ratio, profitability is measured by Return on Assets, sales growth is calculated as the annual change in sales, and firm size is measured using the natural logarithm of total assets. The results indicate that leverage and profitability significantly affect tax avoidance, whereas sales growth does not. Firm size is found to moderate the relationship between leverage and tax avoidance as well as between profitability and tax avoidance, but it does not moderate the relationship between sales growth and tax avoidance. The novelty of this study lies in the inclusion of sales growth as an independent variable and the positioning of firm size as a moderating variable within the property and real estate sector during the post-pandemic period. These findings provide practical implications for corporate tax management strategies and offer insights for regulators in strengthening tax supervision based on firm characteristics.

This research aims to evaluate the effectiveness of Online Travel Agent (OTA) distribution channels in influencing room sales volume and net profit for hotels in Java. Although OTAs have become a primary distribution choice that successfully boosts sales figures, there is still a lack of research highlighting the impact on net profitability due to high commission costs.Using a quantitative associative method through panel data regression analysis, this study examines the causal relationship between the proportion of sales made via OTAs and two performance indicators over a two-year period (2021–2023). The primary findings reveal a dual effect:OTA Distribution Channels have a positive and significant influence on Room Sales Volume (supporting Hypothesis H1).Conversely, OTAs have a significant negative impact on Hotel Profit Margins (supporting Hypothesis H2), indicating a substantial financial trade-off.The contribution of this research is to provide balanced empirical evidence regarding volume gains versus margin losses resulting from OTA usage. The managerial implications suggested by these findings are that hotels need to implement distribution strategies focused on Net Revenue Management and channel mix optimization to achieve a balance between volume requirements and profitability.

This study aims to analyze the impact of the increase in Value Added Tax (VAT) and inflation on the sales revenue of PT Astra International Tbk during the 2022–2024 period. The research employs a quantitative approach using multiple regression analysis to examine the relationship between VAT, inflation, and sales revenue. Secondary data were obtained from the company’s financial statements, inflation data from Statistics Indonesia (BPS), and VAT rate information from the Directorate General of Taxes (DJP). The data were analyzed to identify how VAT and inflation influence the company’s revenue. The results indicate that both VAT and inflation have a significant effect on sales revenue, both simultaneously and partially. The coefficient of determination (R²) of 0.899 shows that 89.9% of the variation in sales revenue is explained by the changes in VAT and inflation rates. These findings suggest that VAT and inflation are important economic factors that should be considered by businesses, especially in the automotive industry, when planning strategies for revenue generation. Furthermore, the study emphasizes the critical need for companies to adapt to changing fiscal policies and macroeconomic conditions to maintain profitability and competitive advantage in a fluctuating economic environment.

The development of e-commerce as part of digital transformation has changed marketing and business transaction patterns, including in the Micro, Small, and Medium Enterprises (MSMEs) sector. This study aims to analyze the implementation of e-commerce and the Quick Response Code Indonesian Standard (QRIS) payment system in increasing revenue for the Sultan Snacks MSME in Parepare City. This study used a qualitative approach with a case study method. Data collection techniques included in-depth interviews, observation, and documentation with business owners and related parties. The data obtained were analyzed using descriptive qualitative analysis techniques through the stages of data reduction, data presentation, and conclusion drawing. The results show that the implementation of e-commerce at the Sultan Snacks MSME is carried out through the use of digital platforms and social media as a means of product promotion and sales, which can expand market reach and increase the number of orders. Furthermore, the implementation of the QRIS payment system provides convenience and speed in the transaction process and helps business owners maintain more orderly financial records.

This study aims to analyze the profitability and feasibility of sheep farming using intensive and semi-intensive rearing sistems in Suka Raya Village, Pancur Batu Sub-district. The research employed a survey method with purposive sampling, involving 16 farmers (8 intensive and 8 semi-intensive), each rearing more than 15 sheep and operating for at least 3 years. Data were collected through questionnaire interviews and field observations, then analyzed descriptively to calculate production costs, revenue, income, R/C ratio, and Break Even Point (BEP). Results showed that the average total production cost for the intensive sistem was Rp 52,429,313, higher than the semi-intensive sistem at Rp 39,664,375. The average revenue for the intensive sistem was Rp 69,150,000, while the semi-intensive sistem was Rp 63,712,500. The average income for intensive farmers was Rp 16,720,688, compared to Rp 24,048,125 for semi-intensive farmers. The average R/C ratio for the intensive sistem was 1 (near break-even), while the semi-intensive sistem was 2 (more efficient and profitable). BEP analysis indicated higher sales for the intensive sistem (Rp 844,022/sheep/period) compared to the semi-intensive sistem (Rp 691,052/sheep/period), with a larger production BEP for the intensive sistem (44 sheep) than the semi-intensive sistem (33 sheep). The semi-intensive sistem is recommended for farmers with limited capital and small to medium-scale operations due to lower costs and higher profit margins, while the intensive sistem is more suitable for large-scale operations with adequate capital, feed management, and health care.

Tax avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales growth, capital intensity, and earnings management on tax avoidance with company size as a moderating variable. The population of this study comprises 221 manufacturing companies listed on the IDX in 2020-2024, with a sample of 64 companies selected via purposive sampling based on specific criteria, yielding a total of 320 observations analyzed using panel data regression (E-Views 12). The results show that sales growth directly affects tax avoidance, and company size moderates the relationship between sales growth and tax avoidance. However, capital intensity and earnings management do not have a significant effect, and company size cannot moderate the relationship between capital intensity and earnings management with tax avoidance. These findings emphasize that high sales growth can encourage companies to comply with tax regulations, thereby reducing tax avoidance, and that this effect can be suppressed by large company size due to greater reputational pressure and scrutiny. This study expands on previous research by making company size a moderating variable in the relationship between sales growth, capital intensity, and earnings management and tax avoidance.

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.

Social media has become a tool used by everyone. It has become a widely used tool for sharing information and as a promotional platform. In today's digital era, many MSMEs (Micro, Small, and Medium Enterprises) promote their products using social media, eliminating the need to rely entirely on conventional strategies such as direct sales in markets or stores. Marketing utilizes digital technology to achieve goals through active and measurable communication. Marketing strategies using social media are crucial because they can reach a wide range of buyers without time or geographic limitations. Sellers and buyers can interact with each other through messages, comments, and reviews. This research aimed to gain a deeper understanding of how social media influences the marketing strategies implemented by MSMEs through interviews. The results of this study concluded that social media significantly influences MSME marketing strategies and builds relationships with customers. MSMEs are expected to develop better promotional strategies in the future and learn to adapt to competition in the digital era. As a suggestion, MSMEs are advised to integrate interactive content such as live streaming and influencer collaborations to strengthen consumer engagement, as well as allocate a minimum budget of 10-15% of revenue for digital marketing training.

This study investigates the effectiveness of digital transformation in enhancing client acquisition, using a case study of a lamp business in Indonesia. Established in 2021, the company initially operated through traditional offline channels but expanded to online platforms in 2022, integrating digital tools including AI-based financial management systems to streamline operations and support decision-making. The research focuses on comparing offline and online strategies, examining key performance indicators such as revenue contribution, customer acquisition costs, conversion rates, and operational challenges encountered in both modes. In addition, the study explores whether the observed revenue growth following digitalization is primarily driven by online sales or whether it benefits from a hybrid approach that combines both online and offline channels. By analyzing these aspects, the study seeks to provide insights into the practical implications of digital transformation for small and medium-sized enterprises (SMEs), particularly in the Indonesian market. The findings are expected to clarify whether adopting digital strategies offers a measurable advantage over traditional methods in terms of efficiency, cost-effectiveness, and market reach. Ultimately, this research aims to inform SME owners and managers about best practices for leveraging digital tools to enhance client acquisition and drive sustainable business growth.

This community service activity aims to improve the financial literacy of Micro, Small, and Medium Enterprises (MSMEs) through targeted training in calculating the Break Even Point (BEP) as a financial control tool. BEP, or break-even point, is the specific point at which total revenue equals total costs, allowing businesses to determine the minimum sales volume required to avoid losses. The activity was held in the Curug Tourism Village in Bogor Regency, with 27 MSMEs from various business sectors actively participating. The implementation method included outreach, training sessions, practical BEP calculations using participants' actual business data, and post-training mentoring to ensure long-term learning. The results of the activity demonstrated a significant improvement in participants' understanding of the BEP concept and its practical application in determining selling prices, production volumes, and cost control. Therefore, the application of BEP analysis is a crucial and effective strategy in supporting the sustainability and operational efficiency of MSME businesses.

Business location plays a crucial role in determining the success and development of a business, particularly for Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze how business location influences the performance and sustainability of the Fresh and Healthy Juice MSME in Medan. The research method used is a qualitative descriptive approach, with data collection techniques through direct observation, interviews with business owners, and documentation of daily business activities. The results show that selecting a strategic location, namely on the main road and close to busy areas such as markets, schools, and offices, has a positive impact on increasing the number of customers and sales volume. Factors such as easy transportation access, environmental cleanliness, comfort of the place, and the attractive appearance of the store also support a positive product image in the eyes of consumers. In addition, an easily accessible location simplifies the distribution of raw materials and expands opportunities for word-of-mouth promotion. Based on the analysis, it can be concluded that the right business location is an important strategy in increasing competitiveness and business revenue. Therefore, for MSMEs, selecting a location that suits the target market needs to be carefully considered so that the business can grow sustainably.

Tax avoidance is a crucial issue in corporate governance as it can reduce state revenue and create potential legal claims against the company itself. This study aims to explore the internal elements of firms that influence tax avoidance behaviour, with an emphasis on firm size, capital intensity, sales growth, and earnings management. The methodology employed in this research is a quantitative approach, using purposive sampling to select the companies serving as samples, and multiple linear regression analysis accompanied by classical assumption testing to ensure the reliability of the model used. The results of the analysis indicate that internal firm factors have a significant overall effect on tax avoidance. However, when examined individually, only firm size demonstrates a significant impact, while capital intensity, sales growth, and earnings management do not show a meaningful influence. These findings reaffirm that companies with larger asset bases tend to be more actively engaged in tax avoidance practices, thereby requiring tax authorities to strengthen their oversight of firms with substantial asset scales.

The purpose of this investigation is to analyze the influence of digital transaction methods on the control mechanisms of cash revenue at the Grand Hyatt Bali Hotel. The study applies a qualitative descriptive design, where information is gathered through interviews, field observations, and the review of supporting documents, including transcripts of discussions. The findings reveal that digital payments at the Grand Hyatt Bali provide convenience to guests in conducting transactions such as transaction speed, recording accuracy, and ease in the verification process. However, the use of digital payments also has a negative impact where digital cash receipts are recorded in the accounts receivable section requiring many supporting documents making it appear less optimal and less functional and highly dependent on the availability and stability of the internet network connection. From an internal control perspective, digital payments help improve transparency and accuracy in cash recording processes. The risk of miscalculations or data manipulation is reduced because transaction evidence is readily available digitally, in the form of sales slips, system notifications, and account statements. The mechanism of internal supervision regarding cash inflows at Grand Hyatt Bali Hotel based on COSO consists of several components, namely the organizational climate, monitoring practices, hazard analysis, exchange of insights and knowledge, and supervision. Overall, the implementation of internal controls has been carried out by all staff, however, the implementation is still not optimal related to the collection of documents that are still late, this is caused by staff knowledge about the documents required when digital payments are still not executed according to the procedures outlined in the SOP.

This study examines the influence of club image, sponsor factors, and fan loyalty on the purchase intention of official merchandise among Bali United supporters. The focus of the research is to understand how these three factors contribute to driving merchandise sales in sports marketing, with the aim of providing insights that can improve the club's revenue strategies. By adopting a quantitative approach, primary data were collected from 87 respondents who are active supporters of Bali United, using an online questionnaire. The data were analyzed using multiple linear regression to evaluate the significance and direction of the relationships between the variables. The results reveal that each of the factors, sponsor factors and fan loyalty has a positive and significant effect, meanwhile club image has no significant effect on the intention to purchase official merchandise. This indicates that a stronger perception of the relevant and reputable sponsorships, and higher levels of fan commitment all contribute to an increased likelihood of supporters purchasing merchandise. The findings highlight the synergistic role of branding, partnerships, and community engagement in influencing consumer behavior within the sports fandom context. A positive impact from sponsor factors, such as the alignment of brands with the club's values, enhance the overall appeal of the merchandise. Moreover, fan loyalty acts as a significant driver, as loyal fans are more likely to invest in merchandise as a way to support their club. This study concludes that while Bali United’s club image does not significantly influence fans’ intention to buy merchandise, sponsor factors and fan loyalty have a positive and significant effect on purchase intention; therefore, strengthening fan loyalty and effectively managing sponsorship partnerships are key drivers in maximizing merchandise sales potential, while club image plays an indirect role.

This study aims to analyze the financial performance of PT ABC Tbk during the period 2019–2023 using the Du Pont System as the primary analytical tool. The Du Pont System is widely recognized as a comprehensive method to evaluate a company’s overall performance by breaking down profitability into several key components: net profit margin, total asset turnover, return on investment (ROI), equity multiplier, and return on equity (ROE). The research employs a descriptive quantitative approach, with data sourced from secondary materials in the form of official financial statements published by the Indonesia Stock Exchange (IDX). A purposive sampling technique was applied to ensure the relevance and accuracy of the data analyzed. The findings reveal that the company’s financial performance throughout the five-year observation period has been less than optimal. Each of the main components of the Du Pont System showed average ratios that fell below the industry benchmark, indicating structural weaknesses in both profitability and efficiency. Specifically, the net profit margin and total asset turnover were constrained by high operational costs, while ROI and ROE were further pressured by volatility in foreign exchange rates. These inefficiencies highlight the vulnerability of the company’s financial structure to both internal management challenges and external macroeconomic factors. Based on the results, the study provides several strategic recommendations to improve financial performance. First, optimization of cost management is necessary to reduce operational inefficiencies that directly affect profit margins. Second, the implementation of foreign exchange risk mitigation strategies, such as hedging, is suggested to minimize the negative impacts of currency fluctuations. Finally, to strengthen revenue growth, the company is encouraged to adopt and expand digital marketing initiatives as a means of improving sales performance and market penetration. Overall, this study emphasizes the importance of integrating financial control with strategic innovation to ensure long-term sustainability and competitiveness in the pharmaceutical industry.

This study aims to analyze the effect of revenue on the ornamental fish business at PT. Indotama Putra Wahana. Revenue in this context refers to all income obtained by the company, both from export activities and from sales through online platforms such as Tokopedia. Business growth is defined as the increase in net profit, reflecting the sustainability and development of the company in running its operations. Therefore, it is important to analyze the contribution of income from both sources to the company’s success and growth. The data used in this study includes export revenue over the past six months and revenue from Tokopedia over the past four months. Net profit is calculated by subtracting total income from monthly operational costs. This study uses a quantitative approach with multiple linear regression analysis processed using SPSS software to obtain more accurate results. The research findings show that the ANOVA test resulted in an F value of 38.429 with a significance value of 0.007, indicating that both export revenue and Tokopedia revenue significantly affect business growth simultaneously. This suggests that both types of income play an important role in driving the company's growth. Additionally, the t-test shows that export revenue has a greater impact on business growth compared to Tokopedia revenue. The regression coefficient for export revenue is 0.987, while for Tokopedia revenue, it is 0.536. Overall, this study reveals that export revenue has a greater impact on the growth and sustainability of the ornamental fish business at PT. Indotama Putra Wahana. These findings provide deeper insight for the company to focus on export strategies to enhance net profit and ensure the sustainability of its business.

The Rice Bowl (Nasi Mangkok) culinary business in Indonesia has experienced rapid growth after the COVID-19 pandemic and has become a key part of the modern food industry, meeting consumer demand for convenience and taste. Since 2020, rice bowl sales have continued to rise annually, driven by shifting consumption habits toward food delivery services like GoFood and GrabFood. Despite this trend, academic studies on the rice bowl business remain limited. Classified as convenience food, rice bowl consumption has increased by over 10% from 2019 to the projected figures in 2025. Sales volume has risen from 1.5 billion portions in 2020 to over 3 billion in 2025, with an annual growth rate of 10–15% and estimated revenues between IDR 15–20 trillion per year. With rising demand, many rice bowl brands have entered the market. However, consumers often struggle to decide which brand to choose, as purchasing decisions are influenced by multiple factors. This study analyzes consumer behavior influencing rice bowl purchasing decisions, focusing on cultural, social, psychological, and personal factors, with a case study in Sidoarjo Regency, East Java. Using an explanatory research design, the study surveyed 161 consumers across four sales locations.The F-test results show that all four variables simultaneously have a significant positive effect on purchasing decisions (at the 99% confidence level). However, the t-test results reveal that the cultural factor (X1) negatively influences purchasing decisions, while social, psychological, and personal factors have a positive impact. Among these, the psychological factor (X3) is the most dominant, highlighting the importance of consumer motivation and perception in shaping buying behavior. Enhancing this factor can support the sustainable growth of rice bowl businesses in Sidoarjo.

The implementation of Supply Chain Management (SCM) makes many businesses manage information, goods, services and money as good as possible so they can provide fast and high-quality services to customers. Therefore, this study aims to implement SCM in Kopi Bintang Salatiga SMEs to decrease production costs, increase revenue, improve operational efficiency and establish good relationships with customers. This study discusses the SCM process and the added value in Kopi Bintang Salatiga SMEs so in the future Kopi Bintang Salatiga SMEs can have good risk management and increase added value. The data was collected through literature study and interviewing the owner of Kopi Bintang Salatiga SMEs. This study found that weather, natural disasters, fires and coffee pests are the factors with the highest risk in the SCM process of Kopi Bintang Salatiga SMEs. The added value of farmers & post-harvest coffee processors of Kopi Bintang Salatiga Kopi Bintang Salatiga SMEs is already quite high at 99%, while at grade I coffee sales is 71% and grade II is 47% it appears that coffee with grade II has lower added value, so it is needing accuracy of coffee processing at farmers & post-harvest coffee processors so the grade I coffee product is increased.

Digital transformation in the industrial era 4.0 has brought fundamental changes to marketing strategies, especially for micro, small and medium enterprises (MSMEs). This study aims to analyze the effect of social media use on increasing sales and income of fashion MSMEs in Serang City. Quantitative methods are used with a simple linear regression approach, and data collection through questionnaires to 61 MSME players. The results of the analysis show that the use of social media has a positive and significant effect on increasing sales and income. The normality test shows that the residuals of model Y2 are normally distributed, while model Y1 is not. In addition, the Glejser test results show indications of heteroscedasticity in both models. Nonetheless, the models remain valid for use as they meet the minimum sample size requirement. These findings confirm that strategic utilization of social media can improve the business performance of fashion MSMEs, so it is recommended as part of an adaptive digital strategy in facing competitive challenges in the era of digital transformation.