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Digital technology advancements have greatly changed how small businesses manage their finances. This change is not only about recording transactions, but it also affects financial control, report preparation, and business decision making. Accounting Information System (SIA) came about as a solution to help small and medium businesses easily, organize, and accurately record their finances, as well as provide reliable financial information. This study aims to explain the role of the Accounting Information System in making it easier to manage the finances of small and medium businesses in the digital age, the benefits gained from using it, and the challenges faced during its implementation. The method used in this research is a literature review, which involves examining books, journals, and other related scientific publications, followed by analysis using a descriptive qualitative approach. Research findings show that using a digital-based Accounting Information System can improve business efficiency, speed up financial reporting, increase transparency, and make it easier for small and medium-sized businesses to get funding access. However, the implementation of the Accounting Information System still faces challenges such as a lack of technological understanding, limited infrastructure, and high implementation costs. Therefore, collaboration and support from various parties are needed to ensure the accounting information system is implemented effectively and sustainably in small and medium businesses.

This study examines the financial performance of PT Unilever Indonesia Tbk during the 2023–2025 period by evaluating key financial indicators, namely the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The study aims to assess the company's financial condition and analyze the impact of its business transformation strategy on financial performance. A descriptive quantitative approach was employed using secondary data obtained from the company's published annual financial reports. Data analysis focused on comparing financial ratio trends over the three-year period to evaluate liquidity, solvency, and profitability performance. The findings indicate that the company's financial performance experienced fluctuations during the business transformation process. Liquidity and solvency gradually improved toward the end of the observation period, reflecting stronger short-term financial capability and a healthier capital structure. Profitability also demonstrated increased efficiency in utilizing company assets, although changes in equity returns indicated adjustments in capital management during the transformation process. Overall, the implementation of the company's transformation strategy contributed positively to strengthening financial performance and improving resilience in responding to changing business conditions and market competition. This study provides useful insights for management, investors, and other stakeholders in evaluating the effectiveness of corporate transformation strategies through financial ratio analysis and highlights the importance of maintaining financial stability to support sustainable business growth.

This study aims to evaluate the level of sharia compliance in musyarakah contracts within micro-enterprise financing. Musyarakah is a partnership-based financing contract that emphasizes cooperation, profit-sharing based on an agreed ratio (nisbah), and proportional risk sharing in accordance with each party’s capital contribution. In practice, the implementation of musyarakah contracts in micro-enterprise financing must be assessed against the Fatwa of the National Sharia Council–Indonesian Ulema Council (DSN-MUI), principles of fiqh muamalah, and Islamic banking regulatory frameworks in Indonesia. The findings show that the implementation of musyarakah working capital financing in Islamic banking is generally in the good category. However, two non-compliance issues with sharia principles were identified. First, there is an imbalance in work participation, where the business is fully managed by the customer while the bank only provides supervision and guidance without active involvement, whereas active participation of partners is a fundamental principle of musyarakah. Second, there is an element of riba due to the use of a fixed profit-sharing scheme, even though profits in musyarakah should be uncertain and based on actual business performance. The study implies that Islamic banks need to improve musyarakah implementation to ensure full compliance with DSN-MUI fatwas, particularly in terms of active bank participation and non-fixed profit-sharing arrangements. Properly implemented, musyarakah financing can strengthen micro and small enterprises by promoting justice-based and risk-sharing economic cooperation.

In an increasingly competitive business environment, particularly within the tourism industry, an organisation's ability to innovate and design effective strategic planning has become a critical factor in sustaining and improving organisational performance. This study aims to analyse the effect of innovation and strategic planning on organisational performance at Kampung Coklat Blitar Educational Tourism. This study employed a quantitative approach, with data collected through questionnaire distribution involving 53 respondents. The sampling was conducted using a saturated sampling technique (census), in which all members of the population were used as research samples. The sampling criteria consisted of senior-level active employees with a minimum of eight years of work experience and managers at Kampung Coklat Blitar Educational Tourism. Data analysis was carried out using the SPSS software. The results of the study indicate that innovation has a positive and significant effect on organisational performance with a P-value of 0.006 and a T-statistic of 2.869. Furthermore, strategic planning also has a positive and significant effect on organisational performance with a P-value of < 0.001 and a T- statistic of 5.573.

This study investigates the role of Baitul Maal wa Tamwil (BMT) in empowering Micro, Small, and Medium Enterprises (MSMEs) through the integration of Maqashid Sharia principles and financial inclusion strategies. Despite the strategic importance of MSMEs in economic growth and poverty reduction, many face challenges in accessing formal financial services. BMT, with its dual function of social (maal) and commercial (tamwil) activities, offers a unique platform to bridge this gap. Using a qualitative systematic literature review guided by PRISMA, this study analyzes 30 relevant articles to examine BMT operational models, implementation of Maqashid Sharia objectives, financial inclusion practices, and their impact on MSME performance. Findings indicate that BMT effectively supports MSMEs in capital access, income generation, and business resilience, but inconsistencies in balancing social and commercial objectives limit. holistic empowerment. Integrating Maqashid Sharia principles enhances ethical and sustainable outcomes, while financial inclusion expands outreach to underserved entrepreneurs. Optimization strategies, including strengthening institutional capacity, combining financial and non-financial support, and context-specific interventions, are essential for maximizing BMT effectiveness. This study contributes a comprehensive framework linking ethical, financial, and empowerment dimensions, offering practical guidance for policymakers and BMT managers in promoting inclusive and sustainable MSME development.

This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively.   This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively. The results indicate that financial management is still carried out simply and does not yet implement written records. Business income and expenses still rely on memory, even though business owners perform daily profit and loss calculations and separate personal and business finances. The main obstacles faced include limited human resources and a low understanding of financial record keeping and the SAK EMKM. Based on the analysis, financial management practices are not fully compliant with SAK EMKM standards. Therefore, the implementation of simple financial record keeping is necessary to structure business financial information and support business decision-making. Proper financial management can help improve business performance, monitor cash flow, evaluate profitability, and enhance accountability. Furthermore, the application of SAK EMKM is expected to facilitate access to financing and strengthen the sustainability and competitiveness of MSMEs in an increasingly competitive business environment.

The term "breach of contract" in contract law refers to a breach of promise. Discussions of breach of contract, both in doctrine and jurisprudence, are usually associated with a statement of negligence by the debtor, where the debtor has failed to properly fulfill their contractual obligations, and the debtor is at fault. It must be acknowledged that a breach of contract, or breach of promise, already involves bad faith on the part of the party failing to fulfill their promise. The meaning of "breach of contract" in banking law relates to the occurrence of problem loans at banks, which cause the loan to become non-performing. This is usually due to the debtor or customer not paying by the previously agreed payment date. The existence of a breach of contract is inseparable from the existence of a credit agreement. Whether a debtor is in default cannot be determined simply because there are efforts to rescue loans that have entered a problematic stage. The beginning of a violation of an agreement or default due to someone not being paid, in meeting the credit rescue standards at the bank, usually efforts are made such as Rescheduling, Reconditioning, Restructuring, through this rescue, the debtor is given the opportunity to lose his business, so the concept of default in BW and the Banking Law must be measured through the performance given, in both regulations, then from there the concept of problem credit can be classified. This banking regulation can be said to be a default, the comparison of this concept is the discussion in this thesis.

Accountability in preparing financial reports is a crucial instrument for the sustainability of business entities, because inaccurate financial data management can hinder decision-making and harm business performance in the future. For MSME actors in the PKK Tanggamus community, strengthening financial reporting competence is an urgent need so they can map expenditure structures, record income, calculate profit, and evaluate business development periodically. This community service activity aims to improve participants’ financial discipline, particularly in separating personal assets, business capital, and gross profit, while introducing accessible office technology. The training focused on optimizing LibreOffice Calc as an alternative to Microsoft Excel with similar functions for creating transaction tables, cost recapitulations, and simple financial reports. The activity method included material presentation, software demonstrations, report preparation practice, and interactive discussions based on participants’ business needs. Training results showed high enthusiasm, improved understanding, and readiness to use LibreOffice Calc as a more organized, transparent, and sustainable financial recording tool. Thus, this activity provides practical contributions to building an accountable financial administration culture for community-based MSMEs.

The growth of information technology has driven changes in consumer behavior, one of which is through e-commerce platforms such as Shopee. This phenomenon has generated a large number of customer reviews, including those for local cosmetic products such as Wardah. These reviews serve as an important source of information for understanding customer perceptions and satisfaction levels. However, manual analysis of large and linguistically diverse datasets is inefficient and potentially subjective. This study aims to implement the multi-category Naive Bayes algorithm to classify the sentiment of Wardah product reviews on Shopee into three categories: positive, negative, and neutral. The data were collected using a web scraping technique and processed through a series of preprocessing stages including case folding, tokenization, stopword removal, stemming, and text cleaning. Subsequently, term weighting was performed using the TF-IDF method prior to classification. Model performance was evaluated using a confusion matrix as well as accuracy, precision, and recall metrics. The results indicate that the multi-category Naive Bayes algorithm achieved an accuracy of 86.00%, a precision of 86.63%, and a recall of 98.24%. This approach can assist business practitioners in objectively understanding customer opinions and support decision-making in business strategy and product development.

SR12 Herbal Cosmetics is a company engaged in the field of herbal and skin care. Founded in 2015 byToni Firmansyah, S. Farm., Apt. and Asrianty Salam, Farm. This company has a vision to provide benefits to many people through the herbal and skin care products they produce. SR12 Herbal Cosmetics products are formulated based on research from certified scientists, and have been tested at the Sucofindo Laboratory, are free of mercury and hydroquinone, and have been registered with the Indonesian Food and Drug Supervisory Agency (BPOM RI). SR12 Herbal Cosmetics has several factories in West Java Province and has an extensive distribution network with hundreds of distributors and tens of thousands of partners throughout Indonesia. The goal to be achieved is to produce a management information system model including a management information system for PT SR12 Herbal Cosmetics. The research object chosen is a company in the field of cosmetics and skin care which has its head office in Gunung Sindur, West Java. This selection aims to form a management information system design model that is able to produce relevant and timely information for planning, controlling, decision making and evaluating the performance of activities. For the Web-Based Instagram Content Management Information System Design project to Support SR12 Herbal Cosmetics' Brand Awareness, I used Agile (Scrum) due to the dynamic nature of digital marketing and potential changes to the Instagram API or business needs. This allowed SR12 to get core functionality faster and provide iterative feedback, ensuring the system built was truly relevant to their brand awareness needs.

The increase in internet users in Indonesia presents a significant opportunity for business actors to market products through digital marketing, which allows transactions anytime and anywhere and influences purchasing decisions through complete and real-time product information. In addition, impulsive buying behavior, especially in areas like Ponorogo, which is rich in quality rice products with attractive discounts, also contributes to increased sales, impacting customer satisfaction, loyalty, and long-term customer value. Therefore, this study aims to examine the influence of digital marketing, product information, and impulse buying on purchasing decisions, as well as the ability of purchasing decisions to mediate the effect of digital marketing, product information, and impulse buying on marketing performance. This study uses a quantitative approach with a research sample of 104 respondents who are consumers of rice products in the Legi Ponorogo market. The data collection technique employed a questionnaire distributed online. The data analysis technique used is SEM PLS. The results of the study indicate that digital marketing and product information affect purchasing decisions, whereas impulse buying does not affect purchasing decisions. Furthermore, purchasing decisions have an impact on marketing performance. The results of the indirect effect show that purchasing decisions mediate the influence of digital marketing and product information on marketing performance, while purchasing decisions do not mediate the influence of impulse buying on purchasing decisions.

.This study aims to analyse the role of Financial Information Systems (FIS) in supporting risk management, decision-making, and organisational performance in the digital transformation era. This study employs the Systematic Literature Review (SLR) method to examine articles indexed in Scopus from 2016 to 2026. The PRISMA framework is used to ensure a systematic, transparent article selection process, resulting in the selection of 37 relevant articles for further analysis. The results of the study show that Financial Information Systems make a major contribution to improving financial transparency, operational efficiency, the quality of strategic decision-making, and organisational risk mitigation. In addition, the integration of emerging technologies such as Artificial Intelligence (AI), FinTech, big data analytics, and cloud computing further strengthens the effectiveness of financial information systems in modern organisations. This study contributes theoretically by mapping research trends and identifying research gaps, while providing practical benefits for organisations seeking to increase competitiveness through digital financial systems. For future research, it is recommended to develop a more predictive and intelligent Financial Information Systems model to address future business dynamics.

The rapid proliferation of learning analytics, business intelligence (BI), artificial intelligence (AI), and generative AI (GenAI) has significantly expanded universities’ ability to collect, integrate, analyze, and operationalize institutional data. However, despite advances in predictive analytics, dashboards, and AI-driven systems, the translation of analytical outputs into consistent and accountable institutional decision-making remains uneven. This systematic literature review synthesizes contemporary research on analytics-enabled decision-making in higher education with the aim of moving beyond dashboard-centric perspectives toward a socio-technical and computing-oriented understanding of how data are transformed into institutional actions and outcomes. Guided by the PRISMA framework, the review synthesizes evidence across four interconnected dimensions: data ecosystems and learning analytics foundations; analytics capability, BI adoption, and digital readiness; AI and advanced analytics for decision support; and human-in-the-loop (HITL) decision routines and institutional outcomes. The findings show that predictive performance and analytical sophistication alone do not guarantee decision value. Instead, effective analytics-enabled decision-making depends on interoperable data ecosystems, organizational analytics capability, governance mechanisms, explainability, and sustained human oversight. Based on these findings, this review contributes a computing-oriented decision-intelligence framework that conceptualizes analytics-enabled decision-making as an end-to-end socio-technical pipeline linking heterogeneous data acquisition, integration, feature construction, analytical modeling, explainability, human validation, governance, and feedback-based refinement. By integrating learning analytics, BI, AI, GenAI, and HITL mechanisms within a unified framework, the review clarifies how universities can move beyond dashboard-based reporting toward accountable, adaptive, and institutionally actionable decision-support infrastructures.

This study examines how environmental, social, and governance issues shape the impact of financial success on firm value. To understand the link between the variables, the legitimacy theory and signal theory are employed. The population used includes non-financial enterprises from 2019–2023 that are listed on the Indonesia Stock Exchange (IDX) and are part of the Refinitiv database. Secondary data was gathered from the Indonesia Stock Exchange, official corporate websites, and the Refinitiv database in the form of sustainability reports, annual reports, and ESG scores. The sample size is 176 company data points over 5 years, selected using the purposive sampling method. Firm value is positively and significantly impacted by financial success, according to the research findings. ESG also improves the link between firm value and financial performance, according to the study. Lastly, the study's results also show that ESG increases business value, while not significantly. These findings suggest that the study's ESG variable is a pure moderator variable. Furthermore, the implications of the research both theoretically and practically have been discussed.

Kota Pari Village, Pantai Cermin Sub-district, Serdang Bedagai Regency, holds promising tourism potential; however, this potential has not been optimally utilized due to a number of issues faced by the residents, such as low work competence, limited access to information on business development management training, residents' insufficient responsiveness to changes in the management system of the village-owned enterprise, and low willingness among residents to apply the knowledge provided, which frequently leads to disagreements during work competence training activities. Therefore, this community service program aims to identify these issues and provide appropriate solutions for the residents of Kota Pari Village and its surrounding areas. Through this program, it is expected that residents will be able to apply work competence to improve employee performance within the Village-Owned Enterprise, actively engage in business development management through creative craftsmanship, and make this a cornerstone for improving their standard of living and economic welfare, with support and facilitation from the Kota Pari Village Office, Pantai Cermin Sub-district, Serdang Bedagai Regency. 

This study aims to analyze the relationship between salaries, allowances, and employee productivity on company profitability. Human resources are an important factor in determining organizational success because employee quality and performance directly influence the achievement of company goals. Providing appropriate compensation, including salaries and allowances, can increase employee motivation, job satisfaction, and loyalty, thereby encouraging higher work productivity. High productivity reflects the company’s ability to utilize resources effectively and efficiently in order to produce optimal output. In addition, employee turnover is an important aspect that must be considered because it may affect operational stability and the company’s effectiveness in achieving business targets. Profitability is used as the main indicator to assess the company’s ability to generate profits from its operational activities. This study applies a quantitative method with an approach that examines the relationships among variables to obtain an overview of the influence of compensation and productivity on company profitability. The results of this study are expected to provide insights and recommendations for companies in managing human resources more effectively in order to improve financial performance sustainably.

In an era of increasingly competitive business competition, companies are required to improve the quality of their human resources to achieve optimal organizational performance. One approach widely used in employee development is coaching. This study aims to examine the implementation of coaching for employees in companies and its impact on employee performance and development. This study used the Systematic Literature Review (SLR) method following the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) guidelines. The literature search process was conducted through several scientific databases, namely Google Scholar, Scopus, and the Directory of Open Access Journals (DOAJ) with a publication period of 2021–2026. Keywords used included coaching, employee coaching, employee performance, and employee development. Based on the literature selection process, 16 articles met the inclusion criteria and were further analyzed. The results showed that the implementation of coaching has a positive impact on improving employee performance, work motivation, self-confidence, and individual competency development. Furthermore, coaching also plays a role in increasing employee work engagement, communication skills, and self-awareness in completing work tasks. These findings indicate that coaching is an effective strategy in human resource development and improving organizational performance if applied systematically, while also providing practical contributions for HR practitioners in designing measurable and sustainable talent development interventions.

The practice of adulterating RON 92 (Pertamax) fuel has the potential to violate consumer rights and is contrary to applicable laws and regulations. The practice of mixing lower-quality fuel and then marketing it as RON 92 results in material and immaterial losses for users, including reduced vehicle performance and a loss of trust in business operators. This research aims to analyze the legal protections available to consumers regarding the practice of adulterating fuel based on Law Number 8 of 1999 concerning Consumer Protection and related provisions in Law Number 22 of 2001 concerning Oil and Gas. The research method used is normative legal research with a library research approach, through analysis of relevant laws and regulations, scientific literature, and secondary legal sources. The results indicate that the practice of adulterating fuel violates consumers' rights to comfort, security, safety, and accurate information as stipulated in Article 4 of the Consumer Protection Law, and violates the obligations of business actors as stipulated in Articles 7 and 8 of the Consumer Protection Law. Business actors can be held accountable for civil damages, dispute resolution through the Consumer Dispute Resolution Agency (BPSK), or subject to administrative and criminal sanctions in accordance with the Oil and Gas Law. Therefore, legal protection for consumers in cases of fuel adulteration requires an interconnectedness between effective government oversight, firm law enforcement, business actor accountability, and increased consumer legal awareness to ensure legal certainty and fairness in trade activities.

This study explores how the integrated Resource-Based View (iRBV) and Dynamic Capabilities (DC) explain the early stage of SME internationalization in Indonesia. An exploratory single-case study design is employed on a koi-breeding SME that has engaged in export activities, using a Likert-scale questionnaire to identify VRIN resources, dynamic capabilities, export performance, and internationalization barriers. The findings indicate that the SME possesses relatively strong export market knowledge, network competence, and quality reputation, but remains weak in global certifications, administrative support, and logistical capacity. From a DC perspective, sensing and seizing capabilities are already developed, whereas transforming capability is still limited in terms of reconfiguring the business model, strengthening human resources, and institutionalizing export routines. Overall, the results underscore that the success of SME internationalization is determined not only by the ownership of internal resources, but also by the firm’s ability to reconfigure those resources in the presence of environmental and institutional constraint.

This study aims to examine the effect of Islamic financial literacy, green orientation, Islamic business ethics, and sustainable innovation on the sustainability performance of fashion SMEs in Yogyakarta, Indonesia. This research adopts a quantitative approach using a survey method, with data collected from 200 fashion SME owners selected through purposive sampling. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that all proposed variables significantly influence sustainability performance. Sustainable innovation emerges as the most influential factor, followed by green orientation, Islamic business ethics, and Islamic financial literacy. These results indicate that the integration of sustainability-oriented practices and Islamic values plays a crucial role in enhancing the long-term performance of SMEs. From a theoretical perspective, this study contributes to the literature by integrating Resource-Based View and Dynamic Capabilities Theory in explaining sustainability performance within an Islamic context. Practically, the findings suggest that SME owners should strengthen their understanding of Islamic principles, adopt environmentally friendly practices, and foster innovation to achieve sustainable competitiveness. This study provides a novel framework by combining Islamic values and sustainability perspectives, particularly in the context of fashion SMEs in a developing country. Future research is recommended to incorporate moderating variables such as government support and digital capability to enrich the model.