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This study aims to understand the influence of human resource management (SDI) and sales digitalization on improving the performance of MSMEs, especially in the donut business in the Tuasan area. According to the results of interviews and direct observations, Donat Tuasan MSMEs face major obstacles in the use of digital technology, such as low digital literacy and lack of understanding of digital payment systems such as QRIS and food delivery service platforms such as GoFood and GrabFood. In an effort to improve business performance, human resource empowerment is very necessary, including education on the use of digital technology and the development of business actors' competencies in managing businesses in a modern manner. The implementation of a cashless payment system and the use of digital platforms are expected to be able to expand market reach, increase transaction efficiency, and improve the competitiveness of MSMEs in the digital era. This study emphasizes that the success of MSME digital transformation is highly dependent on effective SDI management and continuous support from various related parties.

Goals Performance measurement is a process used to assess the extent to which an individual or organization has achieved the goals that have been set. Existing research explains the relationship between price, promotion, satisfaction, and loyalty, but many aim to explore one aspect without considering the dynamics of the interaction between price and promotion. In some contexts, lower prices are not always matched by high levels of satisfaction, indicating the need for further research. The Balanced Scorecard method can also be used to measure company performance. PT Dunkin Donat is a private company operating in the well-known food and beverage sector. To be able to have an advantage in rapid business competition, PT Dunkin Donat Unggul needs to have an appropriate performance measurement system framework. The following are the research results: 1). Service: The service provided by Dunkin Donuts is considered quite good for consumer needs, 2). Facilities: the facilities provided to consumers are considered quite good in terms of cleanliness and comfort, 3). Menu: the menu served by Dunkin Donuts is quite good because there are various types of menus that suit consumer tastes, dan 4). Appearance: the appearance of Dunkin Donuts employees is quite good because they look attractive so that consumers feel comfortable.

Choosing a specific brand from a variety of brand options is a purchase decision. In this study, Product Quality and Service Quality are considered the two main factors influencing the purchase decision of milk donuts at DONSU Cibaduyut. The purpose of this research is to analyze how these two factors affect the purchasing decision. The research was conducted at DONSU Cibaduyut, involving 96 respondents selected using the Purposive Sampling method, with an unknown population size. Data were collected through closed questionnaires with a rating scale ranging from strongly disagree to strongly agree. This study employs a quantitative approach with descriptive analysis of the data obtained. To analyze the data, regression analysis was used, and hypothesis testing was carried out using T-tests and F-tests. The results of the study revealed three main findings in line with the proposed hypotheses: 1) Product Quality does not significantly affect the Purchase Decision; 2) Service Quality significantly affects the Purchase Decision; 3) Product Quality and Service Quality together influence the Purchase Decision.

This research aims to analyze the cost behavior of Donut Legend MSMEs in Burneh District, Bangkalan Regency, Madura. The main focus is the identification and separation of fixed and variable costs in the production process and their impact on operational efficiency and business profitability. This research uses an associative approach with a high-low point method to separate fixed and variable costs from total mixed costs. Primary data was obtained through interviews with business owners, while secondary data came from literature studies. The research results show that Donut Legend has fixed costs of IDR 46,646 per period and variable costs of IDR 259 per unit of activity. Research identifies that electricity costs are mixed costs. However, the data provided by the owner is broad and unstructured, which may affect the accuracy of the analysis. This research is limited to unstructured data and only uses the high-low point method, the results of which are not completely accurate because they only represent changes at two extreme points. It is recommended that MSME Donat Legend improve systematic cost recording and analysis. In addition, more in-depth and accurate analysis methods are needed to provide more comprehensive insight into the cost structure. Increasing financial literacy is also important to support more effective strategic decision making.

. In the modern era, cafés have become a popular place for students and the public to socialise and work. The importance of unique and comfortable interior design drives intense competition in this industry. This study focuses on the interior re-design of ‘Aicon Coffee and Donuts’ café in Padang, which faced spatial, comfort and aesthetic issues. The 4D method (Define, Design, Develop, Disseminate) was used for design analysis and development, with primary and secondary data. Results show the importance of a minimalist modern concept that emphasises simplicity, functionality and aesthetics. This design creates a comfortable and attractive space for visitors with the use of colours, quality materials, and efficient spatial arrangement. The re-design is expected to increase the attractiveness of the cafe and provide a better experience for visitors.

Donuts are foods made from high protein wheat flour, in this study donuts were made from substitution of wheat flour and soybean flour. This study aims to determine the effect of soy flour substitution (Glycine max L.) and of determine fermentation time of (60, 75 and 90 min) on soy flour donuts which have the highest protein content and panelists' favorite. Complete Rendomized Design (RAL) Faktorial with two factors used in this research. The first  factor was is the ratio of  wheat flour and soy flour  (95;5, 90;10, 85;15) . The second  factor was is the variation of fermentation time (60, 75,  90 min). It was determined for protein, ash , water, fat , reducing sugar, total carbohydrates, and organoleptic. The data was determined Analysis using of Variance (ANOVA). The results showed that donuts with the addition of soy flour and fermentation time had a significant effect (α<0.05) on protein content, sugar content, flavor and overall preference. The best treatment of soybean flour donuts based on chemical and organoleptic tests, namely the ratio of wheat flour and soybean flour (85:15) using 90 minutes of fermentation. Soy flour donuts with the best treatment had a 20.30% of moisture; 1.77% ash content; protein content 10.38%; reducing sugar content 22.52%; total carbohydrates 49.51%; color dark brown 3.25; unpleasant flavor 2.95; savory taste 3.01 and very liked overall favorite 3,57.

This study aims to analyze efforts to develop Micro, Small and Medium Enterprises (MSMEs) by making potato donuts in Neighborhood V, Tanah Seribu village, Binjai City. This research focuses on developing and increasing sales of Potato Donut products made by local mothers. Efforts to develop and increase sales are an important aspect in the development of the Potato Donut business. An effective marketing strategy will play a role in influencing consumer interest in buying Potato Donut products. Therefore, a good marketing strategy analysis is needed to increase the number of donut product sales. This type of research is qualitative research. It is research that tries to describe and interpret something. The data sources used in this research are primary data, secondary data. The data analysis technique in this study uses an interactive analysis model. With the potato donut business, the community can have an alternative source of income that can help improve the family's economic condition.

The online presence of MSMEs on various digital platforms is now a necessity. Two of them are social media and websites as digital marketing media. However, many MSMEs have limited understanding and capabilities regarding digital marketing. This community service activity occurred at UMKM Amadonathi, a donut culinary business in Salatiga City. These activities include training and assistance in designing content plans using Google Spreadsheets, creating content design using Canva, and developing websites using Google Sites. In addition, this activity was carried out pre-test and post-test to see the results before and after the training and mentoring activities. The results show an increase in the understanding of business actors about digital marketing. It is hoped that the results of activities in content plan, content design, and website can be continued and developed by Amadonathi’s business actors independently in the future.

Business actors have a purpose in analyzing the business that is run some of the objectives are to condition the effectiveness of the use of capital so that the capital used is not used with things that are not yet important in running a business, for example in buying equipment that should not need to be purchased because the old equipment is still feasible and can be used. One of the businesses that can be done business analysis is a business that produces cakes, one of which is donuts. Potato Donuts are a variety of products that are in demand both from old people, teenagers and children. Revenue = Rp. 2.500,00 x 500 = Rp. 1.250.000,00, Profit = Rp.     232,500.00 Business Profit Analysis that can be done is as follows: With income of Rp. 1,250,000.00, a profit of 232,500 per day can be obtained if multiplied for the amount of demand for a fixed product, then a month's income of 12 x Rp. 232,500.00 = Rp. 2,790,00.00 or usually rounded up to Rp. 2. 790. 000,00. With the analysis of business opportunities, it can also be known whether the capital used so far has been effective, it can be seen from the amount of profit obtained always increases in each time period.