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The rapid advancement of artificial intelligence (AI) has significantly altered the landscape of business decision-making, particularly for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Despite their critical role in economic growth and employment generation, MSMEs frequently encounter substantial barriers related to technological adoption, digital literacy, and resource allocation. This research systematically investigates the utilization of artificial intelligence as a responsive innovation mechanism designed to optimize decision-making processes within the MSME sector. By employing a comprehensive systematic literature review methodology, analyzing peer-reviewed publications from globally recognized academic databases between 2018 and 2024, this study delineates the multifaceted benefits, complex challenges, and contextualized adoption strategies associated with AI integration. The findings reveal that artificial intelligence holds transformative potential for enhancing operational efficiency, refining predictive analytics, and sustaining long-term competitiveness. Conversely, critical challenges, including inadequate digital infrastructure, financial constraints, and organizational resistance, remain pervasive obstacles. Consequently, the study advocates for a gradual, responsive innovation approach that aligns technological adoption with specific business needs and environmental pressures. The insights derived from this research offer substantial theoretical and practical implications, providing a strategic framework for policymakers and MSME owners to accelerate digital transformation inclusively.

Micro, small, and medium enterprises (MSMEs) are crucial for driving regional economic expansion. Many MSMEs have not yet optimally utilized accounting data in selecting investments. This study aims to analyze the influence of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information in investment decision-making among MSMEs in Semarang City. Using a quantitative approach, this study surveyed 80 MSMEs selected through purposive sampling. Data were obtained through questionnaires with a five-point Likert scale and analyzed using multiple linear regression with the help of SPSS after undergoing validity, reliability, and classical assumption tests. The results showed that partially accounting knowledge (t = 3.337; sig = 0.001) and entrepreneurial traits (t = 2.272; sig = 0.026) had a positive and significant effect on the use of accounting information, while subjective norms had no significant effect (t = -0.788; sig = 0.433). Simultaneously, the three independent variables significantly influence the use of accounting information (F = 5.306; p = 0.002) with a coefficient of determination (R²) of 0.173. This finding indicates that increasing accounting and entrepreneurial knowledge can encourage the use of accounting information in investment decision-making in MSMEs.

This study aims to know the decision-making strategies in individuals with pragmatic personality. The approach used was qualitative with a case study method. The subjects of the study consisted of three individuals who were selected using purposive sampling techniques based on pragmatic personality characteristics, i.e. oriented to results, efficiency, and practical considerations in decision making. Data were collected through semi-structured interviews and observations, then analyzed using thematic analysis. The results of the study showed that all three respondents had relatively similar decision-making patterns, namely starting with understanding the problem, followed by identification and evaluation of multiple alternatives, as well as considering the advantages and disadvantages of each option. In determining the final decision, pragmatic individuals tend to choose solutions that are realistic, simple, effective, and have the lowest risk yet provide the optimal benefit. Additionally, in the face of important decisions, respondents showed a cautious attitude by calming themselves, not rushing, as well as partially considering the opinions of others as additional evaluation material. Overall, the findings of this study suggest that pragmatic personality plays a role in forming logical, adaptive, and real outcome-oriented decision-making strategies in daily life.

Inappropriate complementary feeding (MPASI) practices remain a public health concern, particularly during the first 1,000 days of life, as they contribute to the risk of growth disorders such as stunting. This study aimed to analyze the relationship between socioeconomic factors and maternal decision-making processes with complementary feeding practices based on consumer behavior theory. This study employed an observational analytic design with a cross-sectional approach involving 240 mothers with children aged 6–23 months in the working area of Puskesmas Putat Jaya, Surabaya. Data were collected through structured interviews and analyzed using the Chi-Square test. The results showed significant relationships between socioeconomic status and decision-making processes, as well as between decision-making processes and complementary feeding practices (p<0.05). Mothers with higher socioeconomic status tended to have better decision-making processes and more appropriate feeding practices. However, overall practices were not fully aligned with recommended standards. These findings indicate that improving complementary feeding practices requires not only knowledge enhancement but also strengthening maternal decision-making capacity within their socioeconomic context.

This study aims to analyze the role of assessment in decision-making within guidance and counseling services. Assessment plays a crucial role in providing accurate, objective, and comprehensive data regarding students’ characteristics, needs, and problems. This research employs a qualitative approach using a literature review method by analyzing 25 relevant scholarly sources related to assessment, measurement, and counseling services. The findings indicate that measurement serves as the fundamental basis of assessment, which involves systematic processes to obtain quantitative data. The quality of assessment results is highly influenced by the reliability and validity of the instruments used. Reliable instruments ensure consistency, while valid instruments ensure accuracy in measuring intended variables. Furthermore, assessment functions as a basis for diagnosis, planning, implementation, and evaluation of guidance and counseling services. The study also reveals that the application of assessment in schools is not yet optimal due to several factors, including limited counselor competence and lack of effective use of instruments. In addition, the integration of technology and the use of both test and non-test instruments have been shown to improve the accuracy and effectiveness of assessment. In conclusion, systematic and well-implemented assessment significantly enhances the quality of decision-making in guidance and counseling services. Therefore, improving counselors’ competencies and optimizing the use of assessment instruments are essential to support more effective counseling practices

This quantitative study examines the influence of information quality, work engagement, and leadership style on decision making effectiveness among employees of a manufacturing company. Data were collected from 100 respondents using accidental sampling technique. Multiple linear regression analysis revealed that all three independent variables simultaneously affect decision making effectiveness. Partially, information quality, work engagement, and leadership style each have significant positive effects on decision making effectiveness. Leadership style demonstrates the strongest influence, followed by information quality and work engagement. The regression equation indicates positive contributions from all predictors. The coefficient of determination shows that the three predictors collectively explain a substantial portion of variance in decision making effectiveness. Findings suggest manufacturing companies should prioritize transformational leadership development programs, conduct information system audits, and implement work engagement initiatives to enhance decision making effectiveness. Future research should expand to other industries, add organizational culture variables, and employ longitudinal designs.

This Community Service Program aims to strengthen the role of Baduy youth in decision-making based on local wisdom in facing social change. Baduy youth hold a strategic position as successors of cultural values; however, they also face challenges due to increasingly dynamic social changes. Therefore, strengthening efforts are needed to ensure that they are able to preserve traditional values while adapting to contemporary developments. This activity was conducted in Kanekes Village, Lebak Regency, on April 17, 2026, using participatory, educational, and collaborative approaches involving customary leaders and Baduy youth as the main partners. The implementation methods included socialization sessions, group discussions, and simulations of decision-making based on local wisdom. The results show an increase in the understanding and involvement of youth in recognizing the importance of local wisdom as a foundation for decision-making. The participatory approach proved effective in enhancing awareness and encouraging active participation of youth in preserving cultural values. In conclusion, this program successfully strengthens the role of Baduy youth as both cultural preservation agents and social adaptation actors in responding to ongoing social change.

Pengelolaan anggaran daerah memerlukan sistem pengendalian internal yang efektif serta penerapan manajemen risiko yang terintegrasi untuk mendukung tercapainya tujuan pembangunan secara optimal. Namun, pada praktiknya masih banyak pemerintah daerah menghadapi persoalan berupa rendahnya kualitas perencanaan, lemahnya pengawasan, ketidaktepatan prioritas belanja, serta belum optimalnya pemanfaatan sumber daya fiskal. Penelitian terdahulu umumnya membahas pengendalian internal dan manajemen risiko secara terpisah, sedangkan kajian mengenai sinergi keduanya dalam pengelolaan anggaran daerah, khususnya pada daerah dengan kapasitas fiskal terbatas, masih relatif terbatas. Penelitian ini bertujuan untuk menganalisis sinergi antara internal control dan manajemen risiko dalam pengelolaan anggaran pada Pemerintah Kabupaten Bengkulu Tengah. Penelitian dilakukan dengan metode kualitatif melalui wawancara mendalam, observasi, dan telaah dokumen, kemudian dianalisis menggunakan model interaktif Miles dan Huberman. Hasil penelitian menunjukkan bahwa internal control telah berjalan secara normatif melalui fungsi pengawasan APIP. Namun, penerapan manajemen risiko masih bersifat administratif dan belum menjadi dasar utama dalam pengambilan keputusan anggaran. Temuan ini menunjukkan kebaruan bahwa integrasi pengawasan internal berbasis risiko menjadi model penting dalam meningkatkan efektivitas, efisiensi, akuntabilitas, dan kualitas tata kelola keuangan daerah.

Abstraksi Penelitian ini dilaksanakan dengan tujuan untuk menganalisis pengaruh yang dihasilkan oleh pengalaman pelanggan dan personalisasi terhadap keputusan pembelian produk tembakau di wilayah kota Semarang. Populasi penelitian mencakup seluruh konsumen yang melakukan transaksi pembelian produk tembakau di Toko Tembakau Nusantara SR Tobacco yang berlokasi di Semarang. Jumlah sampel yang di tetapkan dalam penelitian ini adalah 128 responden, dengan teknik purposive sampling diterapkan sebagai metode dalam proses pengambilan sampel. Sumber data yang digunakan dalam penelitian ini berasal dari data primer, di mana kuesioner menjadi instrumen utama dalam pengumpulan data. Analisis data dilakukan dengan mengimplementasikan teknik analisis regerensi linier berganda. Berdasarkan hasil pengujian hipotesis yang diperoleh, ditemukan bahwa pengalaman pelanggan memberikan pengaruh yang positif dan signifikan terhadap keputus pembelian, demikian pula dengan personalisasi yang juga menunjukan pengaruh positif dan signifikan terhadap keputusan pembelian. nilai koefisien determinasi yang dihasilkan sebesar 0,546, yang mengindikasi bahwa variabel pengalaman pelanggan dan personalisasi secara bersama sama mampu menjelaskan variasi yang terjadi pada variabel keputusan pembelian sebesar 54,6%. Dengan demikian terdapat ruang terbuka bagi pelaksanaan penelitian selanjutnya untuk mengeksplorasi aspek-aspek lain yang perpotensi mempengaruhi keputusan pembelian

Decision-making under uncertainty is a major challenge in management, economics, and public policy, where outcomes cannot be accurately predicted due to limited information and environmental dynamics. This article conducts a systematic literature review of risk and probability approaches to decision-making under uncertainty, focusing on rational theory synthesis (such as expected utility theory, decision tree analysis, and Bayesian decision theory) and behavioral perspectives (prospect theory and heuristics). The review covers reputable literature from the last ten years to the present. The results show that the probabilistic approach provides a strong and adaptive rational framework, but has significant limitations due to cognitive biases such as loss aversion, overconfidence, and ambiguity aversion, which cause deviations from normative rationality. The integration of rational approaches with behavioral elements, through hybrid models, has proven to be more comprehensive and realistic for dealing with true uncertainty (Knightian uncertainty). These findings emphasize the need for a multidimensional decision-making paradigm in organizational and policy practices.

The house renovation program is one of the government's efforts to improve the quality of housing for low-income people. However, the process of selecting recipients of home surgery assistance is often faced with obstacles in determining the right and fair priorities for recipients. Therefore, this study aims to design and implement a home surgery decision-making system at the Housing, Residential Areas, and Land Office using the Weight Product (WP) method. The WP method was chosen because of its ability to conduct an objective assessment of various relevant criteria, such as the condition of the house, ownership status, level of welfare, and socioeconomic needs of the recipient. This system will give weight to each criterion used to determine the priority of home surgical assistance for residents in need. In its implementation, this system is able to process data from various prospective recipients and produce an automatic and transparent order of priority recipients. The results of the evaluation show that this system can improve efficiency and accuracy in the decision-making process, as well as assist the Housing Office in implementing the house renovation program more on target. With this system, it is hoped that the home renovation program can provide greater benefits to people in need, as well as accelerate the implementation of better housing programs.

Business judgment rule (BJR) is a principle of protecting directors from suboptimal business decisions that result in company losses. The purpose of this study is to analyze and to explore the legal provisions of BJR and its application principles, which are often related to several cases of directors of companies in making business decisions. The following study uses a normative research method (normative legal research) with a descriptive analytical nature that examines secondary data sources obtained from reading library materials which are finally analyzed qualitatively. Regulations related to BJR can be found in the provisions of the Limited Company Law, the Financial Services Authority Regulation for public companies, and the BUMN Law, as well as the Regulation of the Minister of BUMN in regulating BJR and the application of the principles good corporate governance within the scope of state-owned enterprises. The principle of BJR protection for company directors applies as long as they can prove themselves in managing the company within the corridor fiduciary duty, duty of care, duty of skill, duty of loyalty, and not involved in the practice conflict of interest.

The Lamongan Regency Communication and Informatics Office plays a strategic role in supporting regional government decision-making through the implementation of the Megilan Innovation and Technology Program. The role of the Lamongan Regency Communication and Informatics Office in this program is realized as the main manager of digital information and archive systems that serve as the basis for providing data and information for regional leaders. Through the Megilan Innovation and Technology Program, the Communication and Informatics Office is responsible for everything from formulating archive digitization policies, implementing technology-based incoming mail management techniques, to providing fast, accurate, and integrated information to support the decision-making process. This study uses a descriptive qualitative method with interview and observation techniques carried out in the context of internship activities at the Lamongan Regency Communication and Informatics Office. Data analysis was carried out using the Miles and Huberman model which includes data collection, data condensation, data presentation, and drawing conclusions. The results of the study indicate that archive digitization through the Megilan Innovation and Technology Program can accelerate information access, improve the accuracy of letter disposition, and strengthen transparency and accountability of regional government. However, obstacles are still found in the form of limited human resources, technological infrastructure, and synchronization of physical and digital archives. Therefore, strengthening organizational capacity and supporting policies is necessary to ensure the Communication and Informatics Agency's role in decision-making can be optimal and sustainable

Selecting the right supplier is a critical aspect of supply chain management, especially in a retail business like Parfume Corner, which relies on product quality, availability, and on-time delivery. This study aims to implement the VIKOR (VlseKriterijumska Optimizacija I Kompromisno Resenje) method as a multi-criteria decision-making approach to determine the best perfume supplier. The VIKOR method was chosen because of its ability to handle conflicts between criteria and produce optimal compromise solutions. The evaluation criteria used include product quality, price, on-time delivery, after-sales service, and flexibility in negotiations. Data were collected from five potential suppliers through observation, interviews, and historical transaction documents. The analysis results showed that one supplier obtained the lowest VIKOR index score, thus being determined as the best compromise solution. The implementation of the VIKOR method proved effective in providing objective and transparent recommendations, which can support Parfume Corner's strategic decisions in building long-term partnerships with reliable suppliers. This approach can also be adapted by similar businesses to improve procurement efficiency and quality. The test results obtained were that in the expert test a Good value was obtained, namely 80%, while in the system test a Very Good conclusion was obtained, namely 100%.

Persaingan industri distribusi yang semakin ketat menuntut perusahaan untuk memiliki sistem manajemen persediaan yang efisien dan terintegrasi. PT. Nindy Glow Beauty Aesthetic, sebuah klinik kecantikan yang bergerak di bidang penjualan produk skincare di Sei Piring, saat ini masih menggunakan nota pembelian manual sebagai acuan informasi persediaan barang. Hal ini mengakibatkan data stok tidak akurat dan menghambat pengambilan keputusan. Penelitian ini bertujuan untuk mengembangkan sistem informasi persediaan barang berbasis metode Supply Chain Management (SCM) yang dapat membantu perusahaan dalam merencanakan kebutuhan stok berdasarkan data penjualan, permintaan, dan ketersediaan barang. Hasil dari pengembangan sistem ini diharapkan dapat meningkatkan efisiensi pengelolaan persediaan, mengurangi kerugian akibat kelebihan atau kekurangan stok, serta mendukung proses distribusi produk skincare secara optimal. Studi ini juga mengacu pada penelitian sebelumnya yang menunjukkan keberhasilan penerapan metode SCM di berbagai sektor industri

Penelitian ini bertujuan untuk mengimplementasikan sistem Supply Chain Management (SCM) dalam pengelolaan persediaan sembako di Toko Grosir Rohman guna meningkatkan efisiensi operasional dan mengatasi permasalahan kehabisan atau kelebihan stok. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus, melalui observasi, wawancara, dan dokumentasi. Sistem SCM yang dirancang berbasis website menggunakan PHP dan MySQL, dengan pemodelan UML untuk menganalisis kebutuhan dan perancangan sistem. Hasil dari implementasi sistem menunjukkan peningkatan akurasi data stok, efisiensi dalam proses pemesanan, serta tersedianya informasi real-time yang membantu pengambilan keputusan. Dengan sistem ini, Toko Grosir Rohman mampu mengelola persediaan sembako secara lebih optimal, meningkatkan kepuasan pelanggan, dan memperkuat daya saing usaha.

Tujuan dari penelitian ini: Mengetahui pengaruh komunitas online terhadap keputusan pembelian online. Mengetahui pengaruh promosi digital terhadap keputusan pembelian online. Penelitian ini menggunakan pendekatan kuantitatif. Pengambilan sampel yang digunakan yakni peneliti dengan sengaja menentukan sampel yang dipilih sesuai dengan jumlah komunitas di grup Facebook dan persyaratan sampel yang ditentukan. Populasi dalam penelitian ini adalah seluruh jenis kelamin berusia 18 – 30 tahun dan sampel pada penelitian ini ada 100 responden. Metode pengumpulan data yang digunakan adalah skala dengan variabel terikat Keputusan pembelian online dan variabel bebasnya yakni, komunitas online dan promosi digital. Teknik analisa data menggunakan uji analisis regresi linier berganda dengan bantuan program Statistical Package for Social Sciences (SPSS) 22.0 for Windows. Hasil penelitian menunjukan bahwa: Komunitas Online paling berpengaruh positif dan signifikan terhadap Keputusan Pembelian Online. Promosi Digital berpengaruh positif dan signifikan terhadap Keputusan Pembelian Online.

Nilai perusahaan mencerminkan persepsi pasar terhadap potensi laba dan risiko di masa depan, sehingga menjadi dasar penting dalam pengambilan keputusan investasi dan pendanaan. Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal dan inflasi terhadap nilai perusahaan pada PT Bank Mandiri Tbk yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan Bank Mandiri serta data inflasi nasional dari Badan Pusat Statistik (BPS) selama periode penelitian. Hasil analisis deskriptif menunjukkan bahwa struktur modal Bank Mandiri relatif stabil dengan rata-rata sebesar 6,40 dan standar deviasi 0,043, mencerminkan kebijakan keuangan yang konsisten serta pengelolaan risiko yang baik. Tingkat inflasi juga berada pada kondisi rendah dan stabil (rata-rata 0,03; standar deviasi 0,015), menandakan tekanan eksternal makroekonomi yang ringan. Nilai perusahaan memiliki rata-rata 3,18 dengan standar deviasi 0,026, menunjukkan kepercayaan investor yang tinggi terhadap kinerja Bank Mandiri. Hasil uji asumsi klasik memperlihatkan bahwa data berdistribusi normal (Sig. 0,200 > 0,05), tidak terdapat multikolinearitas (VIF 1,639 < 10; Tolerance 0,610 > 0,1), tidak terjadi heteroskedastisitas (Sig. X1 = 0,934; X2 = 0,202 > 0,05), dan tidak terdapat autokorelasi (Durbin-Watson = 1,513). Dengan demikian, model regresi yang digunakan dinyatakan layak untuk menguji pengaruh struktur modal dan inflasi terhadap nilai perusahaan.

Fenomena meningkatnya penggunaan layanan pinjaman online di kalangan mahasiswa menimbulkan kekhawatiran terhadap potensi risiko finansial yang dapat mengganggu kesejahteraan dan performa akademik mereka. Penelitian ini bertujuan untuk mengeksplorasi dan menganalisis perilaku manajemen risiko mahasiswa STIEPARI Semarang dalam penggunaan layanan pinjaman online, mengidentifikasi faktor-faktor yang memengaruhi pembentukan perilaku tersebut, serta memahami implikasinya terhadap kesejahteraan finansial mahasiswa. Penelitian menggunakan pendekatan kualitatif deskriptif dengan desain fenomenologi, melibatkan 14 mahasiswa sebagai informan utama. Temuan menunjukkan adanya kesenjangan substansial antara pemahaman konseptual mahasiswa tentang risiko dengan praktik aktual dalam pengambilan keputusan finansial, di mana mahasiswa dengan latar belakang pendidikan ekonomi tidak selalu menunjukkan perilaku manajemen risiko yang lebih baik. Rekomendasi penelitian mencakup pengembangan program edukasi berbasis experiential learning, implementasi sistem mentoring oleh mahasiswa senior, dan pembentukan early warning system untuk mendeteksi mahasiswa berisiko mengalami masalah kredit.

This study aims to analyze the relationship between leadership style and effective communication in the decision-making process within an organizational environment. The leadership style applied by a leader is highly instrumental in determining the quality of communication established between the leader and employees. Effective communication characterized by the clear transmission of information, openness to input, and the ability to listen actively can enhance the accuracy of information, speed, and quality of decisions made. Using a qualitative descriptive approach, this research illustrates how leaders employ specific communication styles to foster employee engagement, strengthen coordination, and minimize misunderstandings during the decision-making process. The findings indicate that the more effective the leader's communication style, the better the quality of the resulting decisions, as the process involves a transparent, participatory, and responsive exchange of information. Thus, effective communication is a key element connecting leadership style with successful decision-making within an organization.