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This study aims to analyze the implementation of digital marketing in Sharia cooperative retail business units to increase sales volume. Advances in information technology have driven changes in consumer behavior, leading to an increasing reliance on digital media for product information and transactions. This situation requires Sharia cooperatives to adapt through the implementation of effective digital marketing strategies. This study employed a qualitative method with a case study approach. Data were obtained through observation, in-depth interviews, and documentation. The research informants consisted of cooperative administrators, retail business unit managers, and consumers who interacted with the cooperative's digital marketing media. Data analysis techniques used the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that the implementation of digital marketing through social media, WhatsApp Business, and digital promotions can expand market reach, enhance interaction with consumers, and drive increased sales volume. However, obstacles remain, including limited human resources and consistency in digital content management. Therefore, improving the digital competency of cooperative managers is necessary to optimize digital marketing strategies.

This study aims to analyze the role of online sales in maintaining the financial stability of Micro, Small, and Medium Enterprises (MSMEs) in West Sumatra, Indonesia. The increasing adoption of digital channels, such as marketplaces, social media, messaging applications, live selling, and digital payment systems, has transformed online sales into not only marketing tools but also mechanisms that may affect cash flow continuity and business sustainability. Despite their growing importance, empirical evidence regarding the contribution of online sales to MSME financial stability remains limited. This study employs a quantitative explanatory research design. The population consists of MSME owners in West Sumatra who utilize online sales, while purposive sampling was used to select respondents who had engaged in online selling for at least one year and maintained cash flow records. Data were collected from 102 respondents through a structured questionnaire using a five-point Likert scale and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings reveal that online sales have a positive and significant effect on financial stability, with a path coefficient of 0.632, a t-value of 9.214, and a p-value below 0.001. These results indicate that effective use of online sales enhances cash flow continuity, income regularity, working capital adequacy, and financial resilience. However, the benefits depend on disciplined management of digital costs, discounts, platform fees, shipping expenses, product returns, and cash flow records. This study contributes to MSME digitalization literature by highlighting online sales as a strategic instrument for strengthening financial stability rather than merely a marketing channel.

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.

This study aims to analyze the effect of Good Corporate Governance (GCG), Firm Size, and Sales Growth on Financial Performance at PT Ace Hardware Indonesia Tbk listed on the Indonesia Stock Exchange (IDX) during the 2015–2024 period. Good Corporate Governance (GCG) in this study is proxied by institutional ownership, financial performance is measured using Return on Assets (ROA), firm size is measured by the natural logarithm of total assets, and sales growth is measured using the sales growth ratio. This study employed a quantitative method with a descriptive approach. The data used were secondary data in the form of annual financial statements obtained from the official websites of the IDX and the company. Data analysis techniques included descriptive statistics, classical assumption tests, multiple and simple linear regression analysis, and hypothesis testing consisting of t-test, F-test, and coefficient of determination with the assistance of SPSS version 27 software. The results of the study indicate that partially, the Good Corporate Governance (GCG) variable has a t-value of -1.526 < t-table 2.447, meaning that it has no significant effect on financial performance. The firm size variable has a t-value of -2.857 > t-table 2.447, indicating a significant negative effect on the company’s financial performance. The sales growth variable has a t-value of 1.593 < t-table 2.447, meaning that it has no significant effect on financial performance. Simultaneously, Good Corporate Governance (GCG), firm size, and sales growth have a significant effect on financial performance, with an F-value of 13.023 > F-table 4.76 and a significance value of 0.005 < 0.05. This study is expected to provide consideration for management and investors in decision-making and serve as a reference for future research in related fields.

This study aims to design and develop a web-based sales information system for a goat farming business at Herman Farm using the Rapid Application Development (RAD) method. The identified problems include manual transaction recording, stock management, and sales reporting processes, which are inefficient, prone to errors, and unable to provide real-time data access. The RAD method is selected due to its ability to accelerate system development through an iterative approach and active user involvement in each stage, including requirements planning, system design, construction, and implementation. Data collection techniques include observation, interviews, and literature studies. The developed system provides features for managing goat data, sales transactions, customer management, and integrated sales reporting within a web-based platform. The results show that the system improves efficiency in data management and transaction processes, while producing more accurate, structured, and accessible reports. Therefore, this system can assist Herman Farm in optimizing its sales operations and expanding its online marketing reach.

This study aims to examine the influence of inventory intensity, executive compensation, and sales growth on tax avoidance in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX). This type of research is quantitative research using secondary data during the period 2020–2024. The sampling method used was purposive sampling, and the sample obtained consisted of 7 companies with 35 observation data points. Data processing was carried out using the E-Views 12 statistical program. Based on the results of this study, inventory intensity, executive compensation, and sales growth simultaneously affect tax avoidance. Partially, only executive compensation has an effect on tax avoidance, while inventory intensity and sales growth have no effect on tax avoidance. This study contributes to the development of accounting and taxation literature, particularly regarding the factors influencing corporate tax avoidance practices in the non-cyclical consumer sector. The findings indicate that executive compensation plays an important role in influencing managerial decisions related to tax avoidance, whereas inventory intensity and sales growth do not significantly determine tax avoidance practices individually. Therefore, companies are expected to improve governance and transparency in executive compensation policies to minimize opportunistic actions related to tax management. In addition, future researchers are encouraged to expand the research variables and increase the number of samples in order to obtain more comprehensive results regarding the determinants of tax avoidance.

Amid intense market competition, the profitability of manufacturing companies is not solely determined by sales volume but is highly dependent on the precision of financial management, particularly in managing the working capital cycle and operating cash flow circulation. This study aims to evaluate the relationship between Working Capital Turnover (X1) and Operating Cash Flow (X2) on Profitability (Y) in consumer goods industry companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using a quantitative approach and multiple linear regression analysis, this study processes 77 observations that have passed purposive sampling and outlier testing. The partial test results reveal contrasting findings: Working Capital Turnover (X1) does not have a significant effect on profitability, while Operating Cash Flow (X2) is proven to be a strong positive determinant. However, simultaneously, both variables have a significant influence on the financial performance of companies (Fhitung 24,008 > Ftabel 3,08), with operating cash flow acting as the dominant driving factor of profit. The implications of these findings emphasize that to maintain profit stability, management should prioritize the availability of cash generated from core operations, while investors should be more attentive to cash flow trends as an indicator of fundamental financial health before making investment decisions.

Advances in information technology have brought significant changes to how Micro, Small, and Medium Enterprises (MSMEs) conduct their business operations, particularly in the areas of marketing and sales. However, Stretto Pizza MSME still relies on manual processes for ordering and transaction recording, which results in limited marketing reach, suboptimal data management, and an increased risk of errors in recording. This study aims to develop a web-based e-commerce information system that can integrate sales processes and data management more effectively. System development was conducted using the Waterfall method, which includes the stages of requirements analysis, design, implementation, testing, and maintenance. The system was built using the PHP programming language with MySQL database support. System testing was performed using the Black-Box Testing method to ensure that every feature functions according to user needs. The research results show that the designed system is capable of supporting product ordering processes, customer data management, sales transactions, and report generation more efficiently. With this system, it is hoped that the Stretto Piza SME can improve its operations while expanding its marketing reach through the use of digital technology.

This community service activity aims to enhance the understanding of local business actors in Kanekes Village (Baduy Luar) regarding the implementation of a sales information system to support the management and marketing of traditional handicraft products. The main problems faced by partners include unstructured transaction recording, low utilization of sales data, and business management that is still based on memory. The implementation method uses a participatory approach through socialization, training, hands-on practice, and mentoring, with data collection techniques carried out through interviews and field observations. The activity was conducted on April 17, 2026, involving MSME handicraft actors as the main partners. The results show an increase in business actors’ understanding of the importance of sales recording systems as a basis for business management. Participants began to be able to record transactions in a more structured and simple manner and utilize sales data to monitor business performance and identify the most in-demand products. In addition, there was a shift in business management patterns from memory-based to simple data-based systems. This activity also encouraged improvements in digital literacy through the introduction of social media utilization and digital marketing strategies. Overall, this program contributes to strengthening the capacity of business actors and supporting the more effective and sustainable development of traditional product marketing. Keywords: Community Service, Msmes, Sales Information System, Baduy Luar, Digital Marketing

Suboptimal waste management has become a serious problem in local communities, even though inorganic waste has high economic potential if managed wisely. In Tegalsari Village, Ambulu Subdistrict, waste management needs to be strengthened through a financial approach. This community service activity aims to empower the economy of Tegalsari Village residents by revitalizing the management of the waste bank so that it provides direct economic value that can increase household income. The implementation of this activity was carried out through a planning phase that included program coordination meetings, the formation and revitalization of the management structure, educational outreach on the economic value of waste, and a partnership collaboration with the Karya Mandiri Jember Central Waste Bank (BSI). Furthermore, the operational implementation phase includes the sorting of inorganic waste by residents in their respective homes, weighing, recording financial transactions in customer savings books, and transporting the waste to collectors. The results of these activities demonstrate the establishment of a more organized management system and an increase in residents’ active participation in waste sorting. The profit-sharing system for customer savings from waste sales has proven effective in boosting residents’ enthusiasm, enabling the program to tangibly transform waste into income while strengthening the domestic economic resilience of the Tegalsari Village community.

The development of digital technology has encouraged micro, small, and medium enterprises (MSMEs), particularly in the culinary sector, to adapt by utilizing online applications as a strategy to increase competitiveness. This community service activity aims to improve the understanding and capabilities of business owners at Kedai Jajanan Zahira in Surabaya in utilizing online applications as a marketing and sales tool. The method used in this study is Participatory Action Research (PAR), an approach that actively involves business actors in every stage of the process. These stages include problem identification, planning, implementation, and evaluation. Data collection techniques were carried out through interviews and direct observation to obtain a realistic picture of business conditions. The results of the activity showed an increase in business owners' understanding of the importance of digitalization, improved skills in using food delivery applications and social media, and increased market reach and interaction with consumers. In addition, the use of online applications also contributed to increased operational efficiency, such as more systematic order management and transaction recording. Overall, mentoring in the use of online applications has proven effective in increasing the competitiveness of culinary businesses. This activity has a positive impact not only on increasing sales, but also on business sustainability through increased digital literacy and the ability to adapt to technological developments. Therefore, ongoing mentoring is needed so that business actors can consistently optimize the use of digital technology in developing their businesses.

This study examines the role of the Lubuk Intan Village Unit Cooperative (KUD) in assisting in managing oil palm sales for smallholder farmers in Peninjau Village, Batanghari Regency. The background of this study is based on the suboptimal distribution of economic benefits to farmers, despite increasing sales through the cooperative. This situation indicates the need to strengthen the role of cooperatives in the harvest marketing system. This study used a qualitative approach with descriptive methods. Thirteen informants were interviewed: three administrators and ten members of the Lubuk Intan KUD in Peninjau Village, Batanghari Regency. The results indicate that the Lubuk Intan KUD plays a role in facilitating collective sales, providing price information, and creating certainty and transparency in the weighing and recording of harvests. This role has been able to improve marketing efficiency and member trust. However, its implementation still faces obstacles such as limited human resources, limited operational capital, and inadequate member participation.

This study aims to analyze the implementation of the Sustainable Food Crop Land (LP2B) management policy in Madiun Regency based on Regional Regulation Number 3 of 2020 and identify factors inhibiting its implementation, as well as formulate alternative solutions to strengthen the policy in supporting agricultural land sustainability and regional food security. This study uses an empirical legal method (empirical juridical) with a qualitative descriptive approach. Primary data were obtained through in-depth interviews with the Department of Agriculture, and farmers, as well as field observations, while secondary data were obtained through a study of laws and regulations and policy documents. The analysis was conducted by examining aspects of communication, resources, disposition, and bureaucratic structure in policy implementation, using triangulation techniques to ensure data validity. The results show that LP2B implementation is not optimal. The main obstacles include farmers' low understanding of legal provisions, limited human resources and budget, weak cross-sectoral coordination, and economic pressures and high land sales prices. In addition, the national target of fulfilling 87% of Raw Paddy Land adds to the complexity of implementation at the regional level. Strengthening implementation requires improving legal communication, strengthening institutional capacity, synchronizing policies with spatial planning, and a participatory approach that actively involves farmers.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in supporting local and national economic development, particularly through employment generation and income distribution. Seasonal religious events such as Ramadan significantly influence consumption patterns and market dynamics, creating both opportunities and challenges for MSMEs. This study aims to analyze the implementation of the “Seri Ramadhan” phenomenon within the strategic management practices of MSMEs in Martapura, focusing on the periods before and after Ramadan. The research employed a qualitative descriptive approach with field study methods. Data were collected through in-depth interviews, direct observation, and documentation involving selected MSME actors in the culinary, fashion, and retail sectors. The findings indicate that prior to Ramadan, MSMEs emphasize strategic planning through product innovation, stock preparation, promotional intensification, and operational adjustments. After Ramadan, they conduct performance evaluations, inventory control, and strategic realignment to maintain business sustainability. The study highlights that Ramadan is not merely a short-term sales opportunity but also a strategic momentum integrated into broader business planning cycles. The implications suggest that adaptive and cyclical strategic management enhances MSME resilience and competitive advantage in seasonal markets.

This study seeks to examine the impact of Social Media Marketing and Affiliate Marketing on Purchase Intent on the Shopee platform in Medan City. The research employed a quantitative methodology via a survey of 384 Shopee user respondents. We used Partial Least Square Structural Equation Modeling (SEM-PLS) to analyze the data. The findings indicated that Social Media Marketing exerts a positive and significant influence on Willingness to Buy, evidenced by a coefficient value of 0.104 (T-statistic = 2.987; P-value = 0.003). Affiliate Marketing likewise has a positive and substantial effect on Willingness to Buy, with a coefficient value of 0.284 (T-statistic = 5.947; P-value = 0.000). The study's findings suggest that management of e-commerce platforms like Shopee should make the most of social media to reach more people and get more people involved. Also, working with the correct affiliate partners can make product suggestions stronger and bring in more customers, which can lead to a big increase in sales conversions.

The rapid development of information technology requires adaptation across various business sectors, including small and medium enterprises (SMEs). BUMDes Poto Bo’o, located in Wolotopo Village, Ndona Timur District, still manages sales data manually using ledger books. This practice leads to several issues, such as data inaccuracies, lack of automatic inventory updates, and delays in report generation.This study aims to design and implement a basic necessities (sembako) sales information system for the BUMDes. The system development method used is the waterfall model, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The system is developed using PHP programming language and MySQL database.The main features of the system include product management, customer management, transaction processing, tracking of incoming and outgoing goods, and real-time sales reporting. The results show that the developed information system improves transaction recording accuracy, enhances inventory data accuracy, and accelerates the sales reporting process.Therefore, the system is expected to improve the operational efficiency of BUMDes Poto Bo’o, support financial management transparency, and increase public trust in the performance of the village-owned enterprise.

In the era of digital transformation, the utilization of information technology in business activities has become an important factor in improving operational efficiency and effectiveness. Dzikri Baby Shop, a business engaged in the sale of baby equipment, still faces challenges in managing sales transactions and inventory manually, which may lead to recording errors, process delays, and less optimal customer service. This study aims to design and develop a sales information system for Dzikri Baby Shop to support digital transformation in its business processes. The system development method used in this research is Rapid Application Development (RAD), as it enables software to be developed in a relatively short time through an iterative approach and active user involvement. The system developed includes product data management, sales transaction processing, inventory control, and report generation. The testing results using the Black Box Testing method show that all system features function in accordance with user requirements. Therefore, the implementation of this sales information system is expected to improve operational efficiency, accelerate transaction processes, minimize errors in data management, and enhance the quality of customer service.

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.

Digitalization is an effort to utilize digital-based technology to transform previously conventional work systems into more efficient and effective ones, including in the management of micro, small, and medium enterprises (MSMEs). This study aims to apply digitalization to corn-based coffe MSMEs in Talang Balai Baru 1 Village, Tanjung Raja District, Ogan Ilir Regency. The research method used is a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. The research findings indicate that the production and marketing activities of corn coffe MSMEs still use conventional methods. The implementation of digitaization has not been optimally implemented due to the low digital literacy of business owners and limited time in business managemen. Nevertheless, the initial implementation of digitalization through the use of social media and online sales platforms has had a positive impact in the form of expanding market reach and increasing ease of communication between producers and consumers. Thus, the digitalization of corn coffe MSME products has great potential to increase competitiveness and business sustainability if implemented gradually and continuously. .

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.