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This study evaluates the investment feasibility of UD Al-Mustofa, a tobacco business in Kendal, by considering aspects of production, storage capacity, waste management, and market expansion opportunities. UD Al-Mustofa is strategically located, ensuring high mobility, optimal production scale, and an effective waste management system, which includes recycling solid waste into organic fertilizer, processing liquid waste, and mitigating gas emissions by conducting tobacco drying in areas far from residential zones. Although the business has not yet obtained certification for international markets, financial analysis indicates that investment in this venture is viable. The calculations show a payback period of 2.01 years, significantly shorter than the projected 10-year investment lifespan. The Net Present Value (NPV) reaches IDR 489,345,567, indicating positive returns, with a profitability index of 0.854. The Internal Rate of Return (IRR) of 46% significantly exceeds Bank Indonesia’s interest rate of 5.75% in 2024, while the Average Rate of Return (ARR) of 78.8% is higher than the cost of capital. Based on these findings, UD Al-Mustofa has strong potential for further development, both in terms of production and market expansion..

The creative industry holds significant potential in providing economic opportunities, especially for children with special needs (CSN), who often face limitations in independently utilizing their skills after graduating from school. A community service program at SLB 1 Payakumbuh aims to empower CSN through training in creative skills, managerial reinforcement, and product marketing. Using a practice-based approach, this training includes crafting production, graphic design, and introducing digital marketing platforms. The results indicate an improvement in technical skills and self-confidence, enabling CSN to produce high-quality products with competitive market value. Nevertheless, challenges remain, particularly in accessing capital, equipment, and business network support. This program also seeks to connect CSN with local communities and business actors to foster collaborations that support the sustainability of their creative enterprises. Through entrepreneurship training, mentorship, and adequate facilities, CSN are expected to contribute independently to the creative economy while inspiring other communities to empower similar potential.

 In this study to see how small to medium-scale farmers face problems when developing beef cattle farming businesses in Perbaungan District, North Sumatra. The research utilised a descriptive survey to collect data through field observations, structured interviews and desk research. The research involved beef cattle farmers from various business scales. Livestock production, feed use and capital constraints were included in the quantitative and descriptive analyses.The results showed that low-quality feed, capital availability and technical knowledge affected livestock productivity in the area. Large-scale farmers use commercial feed to get better results, while small-scale farmers rely more on natural feed. Improved access to high-quality feed, technical training and low-interest business credit are some of the development plans. Thus, to achieve sustainability of the sector, beef cattle enterprise development requires a holistic approach with government support, continuous training and cooperation with relevant institutions.

Pantai Amal Baru Village, East Tarakan District, Tarakan City, is a coastal area in Tarakan City that has abundant tourism potential and marine resources. The majority of the people of Tarakan City rely on resources in coastal areas as their livelihoods, especially as seaweed cultivators, fishermen, and coastal natural tourism drivers. Tarakan City has a fairly high potential for cultivating fishery commodities, one of which is seaweed resources, which are products of economic value as industrial raw materials that are urgently needed in the global market. However, seaweed cultivators face several problems, including capital, production costs, unstable market demand, unstable seaweed prices, and seaweed workers who do not have enough knowledge and skills regarding the improvement of seaweed processing in Tarakan City. This service activity was held in Pantai Amal Baru Village, East Tarakan District, Tarakan City, North Kalimantan Province on September 16, 2024 at 09.00-16.00 WITA. This activity was carried out at the seaweed cultivation site of Pantai Amal Baru with the participation of IRT, seaweed workers, and also small children. The methods carried out in this service activity are community education, improving the quality of seaweed cultivation, and documentation. This service activity describes the comprehensive objectives of the community service program which includes aspects of marine resource management and economy in the coastal community of Amal Baru Beach. This includes community education, improving the quality of seaweed cultivation, developing seaweed processing and increasing income.

The purpose of this study was to analyze the effect of wages, capital, and production volume on the income of UMKM Es Teh in Surabaya City. This study uses a descriptive quantitative method. Sampling in this study used a saturated sample technique. The sample selected for this study was 40 UMKM es teh in Surabaya City. The findings revealed that wages, business capital and production volume simultaneously did not have a significant effect on income. It is hoped that this information can be input for UMKM es teh actors in determining the wages and business capital used, as well as analyzing the amount of iced tea production each day.

This research aims to examine in more depth the business journey, challenges and strategies for developing the local chips business in Sugiharjo Village, Batang Kuis District, Deli Serdang Regency. The local chips business is a popular economic choice because of the easy availability of raw materials and stable market demand. This research uses qualitative methods with a field observation approach and structured interviews. The research results show that despite facing various challenges such as limited capital and fluctuations in raw material prices, this chips business was able to develop thanks to innovation in the production process and digital marketing strategies. This research concludes that the success of a local chips business depends on technological adaptation, appropriate marketing strategies, and efficient resource management. It is hoped that these findings can contribute to local culinary MSMEs in facing challenges and developing their businesses.

An examination of the variables affecting rice output and farmers' income levels serves as the driving force behind this study. One of the settlements where people live and work is this one. Using multiple linear regression methods and confirmatory factor analysis (CFA), the study aims to ascertain and assess the effects of fertilizer use, capital, productivity, land, distribution, price, demand, and consumption on farmers' income levels. One hundred farmers served as the sample size. Questionnaires were sent in order to gather data, and SPSS version 24.0 was used for data processing. According to the findings of experiments conducted using hypothesis testing, farmer income is significantly impacted by the factors of production, consumption, land, and prices. Next, the variables Farmer income is not significantly impacted by fertilizer use, demand, distribution, or capital. Four factors are suitable to influence income, according to the research's findings. The first component, productivity, has a value of 0.912; the second, consumption, has a value of 0.764; the third, land, has a value of 0.848; and the fourth, price, has a value of 0.864. The Rotated component matrix value indicates that there are eight factors. The government must work to inspire and excite the people to boost the wealth of farmers in Sei Rotan village, and it is hoped that farmers would keep increasing the productivity of their rice output.

The Halal Industrial Estate (HIE) in East Java has enormous potential to capitalize on the global trend of increasing demand for halal products. As a country with the largest Muslim population in the world, Indonesia is expected to seize this opportunity through regulations that support the development of HZs, which can not only improve the competitiveness of local products but also expected to contribute to overall economic growth. However, challenges in the development of HEC need to be overcome through close cooperation between the government, industry players, and the community. Socialization of the importance of halal certification and its benefits for Micro, Small and Medium Enterprises (MSMEs) should also be improved to motivate business actors. This study takes a qualitative approach and literature review to understand how government regulations can support the development of the halal industry in Sidoarjo. The findings show that with the right regulations, KIH can function as a halal industry center that meets local needs and can compete in the global market. The strategic steps recommended by the government include increasing local production capacity, strengthening the halal ecosystem from upstream to downstream, and creating a competitive market environment. With these strategic steps, it is expected that East Java can optimize its role in the halal industry.

Companies that have good performance can be shown when they generate profits for debt financing and capital owners. To achieve this direction, management must pay attention to sales and costs. This study aims to analyze working capital, sales, production costs, operating costs, and promotion costs against net income. The independent variables analyzed include working capital, sales, production costs, operating costs, and promotion costs, while the dependent variable is net income measured by profit before tax minus income tax expense. The results of the study indicate that working capital, sales, operating costs, and promotion costs have a significant effect on net income. Meanwhile, production costs do not affect profit.

Red tilapia (Oreochromis niloticus) is a freshwater fish known for its high tolerance to environmental conditions, low water quality, and ability to adapt well to various situations. Data from the Ministry of Marine Affairs and Fisheries shows that tilapia production in Indonesia has increased significantly, from 1,172,633.38 kg in 2020 to 1,300,529.23 kilograms in 2021, with a percentage increase of 10.90%. The community strongly influences the local economy and food security. Tilapia farming is widely chosen because it has a stable selling price and fast growth. Many farmers have chosen Tilapia farming as their primary source of livelihood. This research aimed to study the socio-economic conditions, difficulties, and development opportunities of tilapia farming in the community. The results show that although this business contributes significantly to family income, there are several constraints, such as fluctuating market prices, limited access to technology, and low aquaculture skills. In addition, the success of aquaculture is also affected by environmental conditions and resource availability. Therefore, a development plan that includes training, access to capital, and improved infrastructure is needed to improve yields and the welfare of the tilapia farming community.

Bandarejo Tofu Factory, Dusun 3 is an example of a micro-enterprise that has developed by utilizing local resources. From an Islamic economic perspective, the development of this business reflects the application of sharia principles, such as justice, social welfare, and sustainable resource management. Islamic economics emphasizes the balance between profit and fair distribution, and avoids detrimental practices, such as usury and monopoly. This factory plays a role in creating jobs and supporting the local economy by using soybean raw materials from local farmers. The production process that is in accordance with Islamic law makes this business meet the halal criteria, while its orientation towards social desires and responsibilities reflects the values ​​of Islamic economics. However, the main challenge faced is maintaining Islamic ethical principles, such as honesty in transactions and concern for worker welfare, amidst competitive economic competition. This study aims to analyze the dynamics of the development of the Bandarejo Tofu Factory, Dusun 3 from an Islamic economic perspective, in order to contribute to the development of micro-enterprises based on sharia values. This study uses a qualitative approach with primary data obtained through interviews and documentation. The main informant is the factory owner, Mrs. Atin. Data analysis techniques include data reduction, data presentation, and drawing conclusions. The results of the study indicate that the development of the Bandarejo Dusun 3 Tofu Factory has made a significant contribution to the community's economy through marketing and capital strategies. In addition to increasing economic income, this business also absorbs local workers and helps reduce poverty levels in the Bandarejo Dusun 3 area.

This study examines pricing mechanisms in the buffet system at Wisma Tamu Al Ishlah Restaurant from the perspective of Islamic economic justice principles. This research is crucial given the limited studies that analyze buffet pricing practices from an Islamic economic perspective, particularly in a pesantren (Islamic boarding school) environment. This research adopts a qualitative approach with field research methods, utilizing interviews, observations, and documentation for data collection. The findings indicate that the pricing mechanism at Al Ishlah Restaurant employs a cost-based method, setting prices based on raw material costs, capital, operational expenses, and production services, adjusted according to the types of food selected by customers. Generally, the pricing practices at Wisma Tamu Al Ishlah Restaurant align with Islamic economic justice principles, ensuring that no party is disadvantaged and upholding honesty in transactions. Prices are established through mutual agreement between the restaurant and the customer, ensuring fairness. However, price transparency presents a challenge that could affect consumer perceptions. This research contributes to the development of Islamic economic theory in the culinary business context and provides recommendations to enhance justice in buffet pricing..

Batik is a work of art that has unique cultural values. The existence of batik can be found at any time in all corners of the city of Pekalongan. Meanwhile, batik production and trading activities are active throughout the day, even late at night. The pulse of people's lives, which is never separated from batik, has given Pekalongan the image of a "batik city". This is quite relevant considering that the people of Pekalongan city cannot be separated from batik, batik has become the economic lifeblood of the people of Pekalongan. Pekalongan batik production is not only sold in the local market but has reached and penetrated the international market. As competition in the international batik industry has arrived, it is fitting for Pekalongan batik to receive legal protection. The legal protection in question is about intellectual property rights, one of which is related to the use of trademark rights. There are two problems in this research, namely how to obtain legal protection for brand rights, logos, batik motifs and models in Pekalongan and how to report criminal acts of misuse or counterfeiting batik logos/brands that have been registered with Intellectual Property Rights. This research was conducted using a normative juridical research model or a normative legal research method. The normative juridical research method is a library-based legal research method. In this research, research will be carried out by analyzing the problems being discussed relating to the regulations on Intellectual Property Rights, specifically Brand Rights. Then the author connects it with legal protection of brand rights for the Batik industry in Pekalongan. Research results Legal protection for copyright of batik motifs generally exists in the 2002 UUHC, as regulated in Article 12 letter i. Based on developments in the 1987 UUHC and 1997 UUHC, batik art that receives copyright protection is non-traditional batik art with the consideration that traditional batik art has become common property (public domain). In the 2002 Copyright Law, both traditional and contemporary batik receive protection. Legal protection for batik motif copyright is obtained automatically without registration. Copyright registration for Pekalongan batik motifs is still rarely done. UUHC 2002 basically protects the artistic work of batik craftsmen without having to register. This creates several problems, namely, new motifs created by batik craftsmen in Pekalongan are marketed, and within three months the printed batik will come out. Regarding this problem, the Pekalongan City and Regency Department of Industry and Trade has not yet taken action because basically most batik motifs in Pekalongan have not been copyrighted. If people want to protest and demand it, it will also cost a lot of money, even though most craftsmen in Pekalongan have little capital. The level of awareness and understanding of the public, especially small and medium industrial entrepreneurs, regarding copyright is still low, so this condition becomes even worse due to the lack of ability to access information, as well as understanding of relevant agency officials regarding the importance of copyright. Keywords: Brand Rights, Legal Protection, Pekalongan Batik

It is very important for companies to present financial reports in order to increase the relevance value of a company. Researchers conducted research on CV. Agung Jaya. This research aims to find out how to analyze the presentation of company financial reports in accordance with SAK ETAP in order to increase relevance value. This research uses quantitative descriptive. The data sources used were obtained through documentation and interviews.  The analysis techniques used are making reports on the cost of production, making profit and loss, making reports on changes in equity, financial position reports, cash flow reports and notes to financial reports. The results of this research are CV. Agung Jaya has not fully prepared financial reports in accordance with SAK ETAP. The recording carried out is not completely efficient and effective. This discrepancy is why researchers present financial reports in accordance with SAK ETAP consisting of profit and loss reports, capital changes reports, financial position reports, cash flow reports, and notes to financial reports. Having financial reports that comply with SAK ETAP can increase the relevance value, making it easier for users of financial reports to provide company information which will result in no wrong decision making.

This research aims to determine strategies for developing beef cattle farming to increase farmers' income in Bangkali village, Watopute District, Muna Regency. Determining the research area was carried out purposively with the consideration that Bangkali Village, Watopute District, Muna Regency has great potential for the development of beef cattle. There were four informants in this research, including the Animal Husbandry Service, Breeders, Extension Institute and Financial Institutions. Data analysis uses Analitycal Hierarchy Process (AHP) analysis. The results of the research show that the priority strategy for developing the beef cattle business to increase farmers' income in Bangkali Village, Watopute District, Muna Regency is capital/finance weight 316, Increasing Marketing weight 275, Increasing human resources weight 206, and increasing production weight 203 with an inconsistency of 0.02

Research on the pattern of development of empowerment of rice farmers towards income levels was carried out in Tombang Village, Walenrang District, Luwu Regency. This research was conducted from January to March 2024. The results of the study showed that rice farming in Walenrang District was profitable with variable costs of IDR 12,442,999 and fixed costs of IDR 407,471 so that the total costs incurred were IDR 12,850,470 and the production value was IDR 44,730,181 so that the net income received by farmers was IDR 31,879,711 per ha / planting season. Based on the t-test with regression analysis, the production factors that influence rice farming income in Walenrang District, namely Land area (X1), Labor costs (X2) and Capital (X3) have a significant effect on increasing production. Based on the F test on the regression analysis of production factors, the independent variables, namely land area (X1), labor costs (X2) and capital (X3), have a significant influence on increasing production in rice farming in Walenrang sub-district, Luwu district.

Jambi batik has certain characteristics, its motifs or designs are related to the richness of culture and nature by reflecting Jambi's social/culture, depicting Jambi's resources and having historical value. One of them is in Merangin Regency, especially in Muara Jernih Village, Tabir Ulu District. The UP2K PKK Team of Muara Jernih Village took steps to explore local wisdom by producing batik. The batik they produce has its own regional uniqueness with the Kepayang Mabuk batik motif, Lukah Enjab Tigo batik and the Tugu Perjuangan Perang Bukit Palumun batik. This batik has begun to be widely liked and worn by residents, this will certainly be a high economic value for the PKK mothers of Muara Jernih Village who dare to take creative steps to explore the potential of the region into a productive business. However, in its development there are several problems that become obstacles in producing and introducing the existence of the batik. The identified problems concern capital, production management, labor and batik marketing. This is where the importance of increasing productivity lies. Productivity is the main goal in industrial activities. Productivity reflects public awareness of the impact of productivity on economic growth, living standards, and competitiveness. This is what drives the PPM Team from FEB UNJA to conduct a Productivity Improvement Training for the UP2K PKK Team in Introducing Batik Khas Muara Jernih Village, Tabir Ulu District, Merangin Regency, because one form of village economic development is by developing the potential and local wisdom of the village.

This thesis aims to: (1) To determine the marketing strategy of the tofu production business in increasing sales results according to an Islamic economic perspective at the Pinta Tofu Factory in Neighborhood VII, Sibuhuan Market, Barumun District. (2) To find out the advantages and disadvantages of marketing strategies used by Pinta Tofu Factory in Neighborhood VII, Sibuhuan Market, Barumun District.  This research is a type of field research (field research), where this research uses qualitative research methods. The subjects in this study were the owners and employees of the Pinta tofu factory. Data collection techniques in this study were through observation, interviews and documentation. Data analysis techniques used in this research are data reduction, data presentation and conclusion drawing. The results showed that: (1) The marketing strategy applied by Pinta Tofu Factory is a market segmentation strategy, market positioning, differentiation and targeting. Then in the application of market segmentation, it suggests three segments such as psychographic segmentation, geographic segmentation and demographic segmentation. This is done so that it has a good impact on the business run by Mrs. Uba Roisa Lubis. (2) The advantages of choosing a location that makes the selling power of the Pinta Tofu Factory, having a strategic production site and directly marketing the products owned directly to traditional markets are also an attraction because it is easier for people to buy the products offered. While the shortcomings of the Pinta Tofu Factory are in capital problems in developing the business, the scarcity of production raw materials, namely soy beans, is also an obstacle in meeting public demand and the many competitors that appear in the target market by offering the same product.

Mekarmukti Village MSME Corner is a local initiative that aims to develop the village economy through empowering Micro, Small and Medium Enterprises (MSME). This initiative focuses on increasing production capacity, market access, and improving the quality of local products. This research aims to instill the role of the MSME Corner in supporting the economic growth of Mekarmukti Village, as well as identifying the challenges faced by MSME actors. The research results show that the UMKM Corner makes a significant contribution in creating jobs and increasing the income of village communities. However, there are obstacles such as limited capital, access to technology and marketing that still need to be overcome. With the right support from the government and community, the MSME Corner has great potential to become a driving force for the economy of Mekarmukti Village in the future.  

The background of this research is that vertiqua is considered to have high production costs and small profits. Therefore, a business analysis is needed to increase the effectiveness of the fish farming business using the vertiqua system. The purpose of this study is to analyze the aquaculture business using the vertiqua system including capital and profit obtained. This research uses qualitative methods with descriptive explanations. The results of the research that has been done show that the R / C Ratio value obtained is 1.66, meaning that every 1 cycle cost expenditure will get 1.66 revenue. Koi fish farming using the vertiqua system is said to be feasible to continue because the R / C Ratio value is 1. The JWPM value with the calculation of 8 cycles for 1 year is 1.4, meaning that it takes 2 months and 2 days for the capital to return. Based on the business analysis conducted, the production of koi fish seeds using the upper biofical filter vertiqua system can be said to be feasible and has the potential to be further developed, because it can provide good profits with a good JWPM. In addition, cultivation using the upper biofical filter vertiqua system is very efficient in providing care for koi fish cultivation.