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Digital transformation is an urgent need for MSMEs to maintain competitiveness, yet many businesses like Toko ANHA Kosmetik still rely on manual operational systems that pose a high risk of inefficiency and losses due to expired products. This study aims to design and develop a mobile-based cosmetic sales application capable of integrating inventory management with an early warning feature for product expiration. The methodology employed is Design Thinking, encompassing the stages of empathize, define, ideate, prototype, and test to ensure the solution is user-centered. The results indicate that this approach successfully identified the primary pain points of the store owner and translated them into functional features such as automatic T-30 expired date notifications and digital product catalogs. System testing was conducted using Black Box Testing, yielding 100% functional validity, and User Acceptance Testing (UAT), which resulted in an average score of 83.49%, categorized as "Excellent." This study concludes that the designed application is not only technically effective in preventing operational losses but also highly acceptable to MSME users due to its intuitive and functional interface.

Toko Jahit SA’aminah is a business engaged in tailoring services and the sale of sewing supplies that still manages data manually using record books. This condition causes several problems, such as slow data recording, the risk of data loss or damage, difficulties in monitoring the status of tailoring work and inventory, as well as obstacles in preparing tailoring service and sales reports. This study aims to design and develop a web-based tailoring service and sales information system to optimize the effectiveness and efficiency of operational performance. The system development method used is the waterfall method, which includes the stages of requirements analysis, system design using UML (Use Case Diagram, Activity Diagram, and Class Diagram), implementation using the Laravel framework with the PHP programming language and MySQL database, as well as system testing using the Black Box Testing method. The results show that the developed system is able to facilitate the management of tailoring service and sales data, monitor the status of tailoring work, check the availability of sewing supplies, and accelerate the preparation of tailoring service and sales reports to be submitted to the owner of Toko Jahit SA’aminah.

This study aims to classify customer payment methods at 17 Coffee & Eatery using machine learning algorithms, namely Naïve Bayes and Support Vector Machine (SVM). The increasing use of digital and non-cash payments has generated large volumes of transaction data that are rarely analyzed optimally, even though such data contain valuable information for business decision making. This research used secondary transaction data collected from January to March 2025, consisting of 10,147 transaction records. The dataset included several attributes such as order time, payment time, transaction type, total sales, number of items, and payment method. Data preprocessing was performed through data cleaning, feature engineering, normalization, and label encoding before being divided into training and testing sets with an 80:20 ratio. The Naïve Bayes and SVM models were then trained and evaluated using accuracy, precision, recall, F1-score, and ROC–AUC metrics. The results show that both algorithms were able to classify payment methods effectively, but SVM achieved higher accuracy and more stable performance than Naïve Bayes. These findings indicate that SVM is more suitable for handling complex and heterogeneous transaction patterns. The implementation of machine learning for transaction classification can support more efficient financial management and data-driven decision making for small and medium enterprises in the culinary sector.

Automatic motorcycle spare part sales have increased along with the high use of automatic two-wheeled vehicles in the community. To support optimal sales strategies and stock management, customer purchasing pattern analysis is required. This study uses the FP-Growth algorithm to identify association patterns between automatic motorcycle spare part products that are frequently purchased together. FP-Growth was chosen because of its ability to efficiently find frequent itemsets without the need to generate candidate itemsets as in the Apriori algorithm. Transaction data is processed to form an FP-Tree which is then extracted to find relationships between items. The analysis results show combinations of products that frequently appear together, such as brake pads and engine oil, which can be used as a basis for compiling sales packages, product placement, and product recommendations. By implementing the FP-Growth algorithm, spare part stores or workshops can improve service and efficiency in sales management.

The rapid development of the sea transportation industry produces a massive and complex volume of transaction data, requiring strategic management to support managerial decision-making. This research aims to implement the Executive Information System on SeaPass in order to evaluate the performance of ship ticket sales. The research method uses data visualization with a two-level drill-down mechanism, which allows the presentation of information hierarchically from general summaries to specific details. The methodological stages include needs analysis, user interface (UI) design using Figma, front-end implementation with HTML, CSS, and JavaScript, database integration, and system testing through Black Box Testing. The results showed that the SIE implementation successfully integrated operational data, including schedules, ships, and manifests, into an interactive dashboard. The two-level drill-down feature provides the ability for executives to identify operational anomalies and market fluctuations in real-time. In conclusion, the system significantly enhances executive data analysis capabilities, transforming complex transaction data into accurate strategic information, thereby supporting more precise business decision-making and adaptive to the dynamics of the marine transportation market.

This study was conducted to analyze the implementation of financial management and accounting practices at a Coffee Shop in South Jakarta operating within the MSME sector, with a focus on the importance of structured financial management and the application of standardized accounting as a fundamental element in supporting business sustainability. The research employed a qualitative descriptive method through interviews, direct observations, and document review. The findings indicate that the Coffee Shop has applied a cash-based recording system and utilizes a simple point of sales (POS) application to monitor cash flow and sales transactions. However, the recording of fixed assets, depreciation calculations, and the recognition of liabilities have not fully complied with the guidelines of FAS MSMEs, resulting in financial information that remains limited, lacks transparency, and does not provide a comprehensive overview of the business’s financial condition. Therefore, this study highlights the need to improve human resource capabilities in accounting and to implement simple yet credible accounting software to support more accurate, efficient, and accountable financial reporting. With more professional financial management, business owners will be better equipped to make strategic decisions, strengthen stakeholder trust, and enhance the competitiveness and long-term sustainability of the Coffee Shop.

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

This study aims to analyze the production process, marketing strategies, and environmental impacts of sugarcane brown sugar agroindustry at the household scale, using the Haeruddin enterprise located in Latellang Village, Patimpeng District, Bone Regency as a case study. A descriptive qualitative approach was employed, with data collected through in-depth interviews, participatory observation, and document analysis. The results show that the enterprise manages approximately 50 hectares of sugarcane land with productivity ranging from 30–60 tons per hectare, which is below the national average. The production capacity reaches 1–2 tons of sugarcane per day, producing approximately 1 ton of brown sugar daily, and involves local labor in cultivation and processing activities. Marketing is conducted through direct sales and local distributors, with prices ranging from IDR 8,000–10,000 per kilogram, without the use of digital promotion or modern retail channels. From an environmental perspective, the production process generates solid, liquid, and gaseous waste; however, solid waste in the form of bagasse is reused as fuel, while liquid waste and combustion residues are only partially managed. These findings indicate that while the enterprise contributes to employment and the local rural economy, improvements in production efficiency, marketing strategies, and environmental management are required to enhance competitiveness and sustainability. This study provides practical insights for the development of sustainable household-scale sugarcane brown sugar agroindustries in rural areas.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the economy of Ketapang Regency but still face challenges in financial recording and management. Many MSME actors have not yet utilized digital technology optimally, leading to manual bookkeeping processes that are prone to errors. This study aims to develop a web-based financial bookkeeping application using the User-Centered Design (UCD) approach, focusing on user needs. The UCD method was applied through four stages: understanding the context of use, specifying user requirements, designing solutions, and evaluating the results. The developed application includes key features such as product management, supplier management, sales recording, receipt printing, and financial reporting. Based on usability testing involving 25 respondents, the application achieved an average satisfaction level of over 85% across aspects of learnability, efficiency, memorability, error handling, and satisfaction. The findings indicate that the application effectively supports MSME actors in recording financial transactions more efficiently, accurately, and reliably. Future improvements may include the integration of digital payment systems, enhanced data security, and interactive graphical financial analysis features.

This study aims to analyze the operational strategies, promotional practices, and implementation of business ethics at the small and medium enterprise (SME) Warung Makan (RM) Bunda in Medan City. The research employs a case study approach with a qualitative-descriptive method. Primary data were collected through semi-structured interviews with the owner, employees, and selected customers using purposive sampling, complemented by participatory observation and document analysis such as sales records, simple financial reports, and promotional materials. Data were analyzed through inductive and deductive coding processes to identify key themes, including understanding of business ethics, implementation of marketing strategies, the impact of these strategies on customer loyalty and brand image, as well as challenges faced in business management. The validity of findings was strengthened through data source triangulation and member checks with key informants. The results indicate that the marketing and promotional strategies implemented have positively influenced the improvement of the business image and customer loyalty, although the SME still faces limitations in resources and market competition challenges. These findings provide important implications for the development of sustainable business strategies for SMEs in the culinary sector.

The development of information technology (IT) has become a crucial element in improving operational efficiency and business competitiveness in the digital era. This study aims to design an information technology infrastructure strategy for a local skincare company that currently still faces obstacles due to fragmented communication processes and manual data recording. The research method uses the Ward and Peppard framework, supported by SWOT and Value Chain analysis to identify the internal and external business environment and formulate an IS/IT strategy that aligns with the business strategy. The research approach is descriptive qualitative through interviews, observations, and literature studies. The analysis results indicate that the main problem lies in the lack of infrastructure capable of integrating production, distribution, and inventory management processes. Based on these findings, this study recommends designing an infrastructure strategy that supports the implementation of the integrated system "Sivendor". This system functions as a hub that connects workflows between production vendors, warehouses, and sales departments. In conclusion, this study produces a blueprint for an adaptive IT infrastructure strategy as a technical foundation to minimize data errors, improve operational efficiency, and support real-time decision-making.

Break-even point analysis is conducted to assess a company's performance, providing insight into the importance of financial bookkeeping and economic analysis. It can also be used as a consideration for entrepreneurs in making decisions related to sales activities. Break-even point refers to a concept used in financial planning to determine the level of sales or revenue required to cover all costs and expenses, resulting in zero profit or loss. The PKM training is conducted in three stages: the preparation stage, where an initial survey is conducted to determine participants' knowledge of the Break-Even Point (BEP) calculation. The implementation stage, where training is provided to all fishermen on the BEP calculation. The monitoring and evaluation stage, where the implementation of the BEP calculation is monitored and the fishermen's understanding of the break-even point is evaluated. Break-even point (BEP) training is expected to improve business owners' and crew members' understanding of the BEP concept and enable them to apply BEP calculations in decision-making.

Digital transformation has become a major driver in enhancing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in the era of global competition. However, scientific evidence regarding the pathway of digital transformation and its impact on market performance remains separately distributed and has not been systematically synthesized. This study conducts a Systematic Literature Review (SLR) based on PRISMA 2020 on international publications within the 2013–2024 range. The results of the analysis indicate that the digital transformation pathway encompasses digital capability, digital orientation, digital integration, digital strategy alignment, and the utilization of operational technology. Each pathway contributes differently to market outcomes such as sales growth, customer retention, market expansion, and competitive advantage. The study also found the presence of moderating and mediating roles through innovation capability, dynamic capability, organizational culture, and competition intensity. This research produces an integrated conceptual model and recommendations for a further research agenda to deepen strategic management theory in the context of MSMEs.

In the fast-moving fashion retail industry, supply chain efficiency is a key factor in operational success. Heybeb Factory Outlet, as one of the retail business actors, faces challenges in managing the flow of goods from upstream to downstream, particularly in balancing demand between offline (physical stores) and online (e-commerce/marketplace) channels. This proposal aims to design and analyze the logistics workflow starting from goods ordering (restocking) from the central warehouse, the goods receiving process, rigorous Quality Control (QC) procedures, storage in a dedicated transit warehouse, and the stock distribution mechanism (stock split) for the two sales channels. The main issues identified include the risk of overselling in one channel while stock accumulation occurs in another, as well as the potential for defective items to pass through due to an unstructured QC process. This study employs a descriptive qualitative approach by mapping out an ideal Standard Operating Procedure (SOP). The expected outcome is the development of an integrated inventory management system capable of minimizing return rates caused by defective items and maximizing inventory turnover through accurate stock allocation between online and offline divisions.

The decline in sales of UD Swasta Nulus in the 2022–2024 period and the increasing competition in the printing business in Denpasar City are phenomena related to consumer purchasing decisions. This study aims to analyze the influence of product quality, price, and promotion on consumer purchasing decisions of UD Swasta Nulus in Denpasar. This study is associative-causal with a quantitative approach. The study population consisted of 385 active consumers, with a sample of 80 respondents determined using the Slovin formula. Primary data were collected through a questionnaire using a Likert scale and analyzed using multiple linear regression. The results showed that product quality had a positive and significant effect on purchasing decisions. The price variable also had a positive and significant effect on purchasing decisions. In addition, promotion had the most dominant influence on purchasing decisions, with the highest beta value and coefficient compared to other variables. Simultaneously, the three independent variables had a positive and significant effect on consumer purchasing decisions of UD Swasta Nulus. This study enriches the empirical discourse in service marketing management, particularly in the printing sector, by emphasizing the importance of the marketing mix consisting of product quality, price, and promotion in shaping consumer purchasing decisions. Practically, these findings are expected to provide insights for UD Swasta Nulus in formulating more effective marketing strategies, especially through improving print quality, setting competitive prices, and strengthening digital-based promotional strategies to reach wider consumer segments.

This study aims to formulate an information technology development strategy for CV. Situsindo Prima using the VRIO (Value, Rarity, Imitability, Organization) and SWOT (Strengths, Weaknesses, Opportunities, Threats) approaches. CV. Situsindo Prima is a company engaged in Software Development and IT Consulting, focusing on providing technological solutions for both public and private sectors in Purwokerto, Indonesia. The research employs a qualitative descriptive approach by utilizing secondary data obtained from the company profile, literature reviews, and previous studies relevant to strategic information systems management. The results indicate that the company possesses several competitive advantages derived from its competent human resources, strong project reputation, and well-established relationships with public institutions. The VRIO analysis reveals that these resources have significant strategic value and potential for sustainable competitive advantage if supported by an effective organizational system. The SWOT analysis further identifies that internal strengths can be leveraged to capture external opportunities, such as the increasing demand for digital transformation and government support for technological innovation. The formulated strategies include developing a knowledge management system, implementing Service Level Agreements (SLA) for after-sales services, innovating products based on cloud computing and Internet of Things (IoT), and enhancing human resource capabilities through training and certification programs. In conclusion, this research successfully achieved its objectives by producing a comprehensive and applicable IT development strategy for CV. Situsindo Prima. The findings are expected to serve as a reference for strategic planning and strengthening competitive advantage within the digital transformation era.

This study examines the influence of firm size, profitability, solvency, and public accounting firm (KAP) size on audit report lag among food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research employs purposive sampling, involving 68 companies with a total of 272 observations, and uses multiple linear regression analysis after passing all classical assumption tests. The findings reveal that profitability measured by Return on Equity (ROE), solvency measured by Debt to Assets Ratio (DAR), and KAP size have a significant effect on audit report lag. Meanwhile, firm size (measured by total assets and total sales), profitability measured by Return on Assets (ROA), and solvency measured by Debt to Equity Ratio (DER) show no significant effect. These results indicate that companies with higher ROE, greater DAR, and those audited by Big Four accounting firms tend to complete their audit process more promptly. The study highlights that both financial performance and auditor characteristics play essential roles in determining audit timeliness. Overall, this research provides valuable insights for management, auditors, investors, and regulators to enhance the efficiency and reliability of financial reporting.  

, it has driven very significant changes to the marketing and sales strategies of various companies in the business sector. One of the influential innovations is the implementation of e-commerce (electronic commerce), which allows the buying and selling transaction process to be carried out online through the internet network. E-commerce is not only a means to sell products, but it also plays an important role in expanding market reach, increasing the effectiveness of promotions, and strengthening the relationship between companies and consumers. This study aims to analyze the application of e-commerce as a strategy to increase product sales at PT Daehsan Indonesia Medan Branch. The research method used is qualitative descriptive with data collection techniques through interviews, observations, and documentation of management and distributors involved in the company's digital marketing activities. In addition, this study also reviews the supporting factors and obstacles that arise during the implementation of e-commerce, so that it can provide a comprehensive picture of the extent to which the use of digital platforms affects the increase in sales volume, the expansion of market reach, and the level of customer satisfaction.

This study analyzes the effect of operating costs, production costs, and sales volume on net profit in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. Using a quantitative method with panel data regression analysis, this study took a sample of 11 companies and secondary data from financial reports. The results of the hypothesis test show that operating costs, production costs, and sales volume partially have a positive and significant effect on net profit. These findings are consistent with existing literature and indicate that efficient cost management and increased sales volume are crucial factors in maximizing profitability in the pharmaceutical sector. Furthermore, this research is also relevant to Agency Theory, which suggests that management, as agents, must manage costs and sales transparently to align their interests with those of shareholders, ultimately leading to the sustainable increase of company value. This study contributes to understanding key factors driving financial performance in the industry.

, it has driven very significant changes to the marketing and sales strategies of various companies in the business sector. One of the influential innovations is the implementation of e-commerce (electronic commerce), which allows the buying and selling transaction process to be carried out online through the internet network. E-commerce is not only a means to sell products, but it also plays an important role in expanding market reach, increasing the effectiveness of promotions, and strengthening the relationship between companies and consumers. This study aims to analyze the application of e-commerce as a strategy to increase product sales at PT Daehsan Indonesia Medan Branch. The research method used is qualitative descriptive with data collection techniques through interviews, observations, and documentation of management and distributors involved in the company's digital marketing activities. In addition, this study also reviews the supporting factors and obstacles that arise during the implementation of e-commerce, so that it can provide a comprehensive picture of the extent to which the use of digital platforms affects the increase in sales volume, the expansion of market reach, and the level of customer satisfaction.