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This study explores the impact of an entrepreneurial mindset on business growth, with a particular focus on startups in developing economies. Through a case study approach, it examines how entrepreneurial traits such as innovation, risk-taking, and resilience contribute to overcoming challenges unique to these markets, including limited access to resources, unstable regulatory environments, and financial constraints. The research identifies key strategies employed by successful entrepreneurs to drive growth, create competitive advantages, and foster sustainable development. The findings highlight the critical role of entrepreneurial mindset as a catalyst for navigating complexities and achieving scalability in dynamic and resource-constrained environments. This study provides valuable insights for policymakers, educators, and aspiring entrepreneurs aiming to support and enhance the startup ecosystem in developing economies.

This study aims to analyze the influence of knowledge and motivation on accounting students' interest in choosing a career in taxation. The case study was conducted on students of the Accounting Study Program, Dua Saudara Bitung College of Business and Management and Petra Bitung College of Economics. The low interest of students in pursuing a career in taxation is often caused by a lack of knowledge about taxation and existing job opportunities. This study uses a quantitative approach with a survey method through a questionnaire. The results of this study are that Tax Knowledge (X1) has a significant and positive influence on Career Interest in Taxation (Y). This can be seen from the calculated t value of 4.157 which is greater than the t table (1.66543) and a very small significance value (0.000 0.05). Motivation (X2) has a significant and positive influence on Career Interest in Taxation (Y). The t-value for motivation is 3.059, which is greater than the t-table (1.66543), with a significance value of 0.003 0.05. It is concluded that both Tax Knowledge (X1) and Motivation (X2) have a significant influence on Career Interest in Taxation (Y) at the Bitung Dua Sudara Business and Management College and the Bitung Petra College of Economics. This shows that to increase career interest in taxation, it is important to develop knowledge and motivation related to the field. These two variables positively influence an individual's desire to pursue a career in the taxation profession.

For today’s young generation, Shopee PayLater makes it easy to make payment transactions. This research aims to determine the influence of financial literacy and social media on the decision to use Shopee Paylater among the young generation of Surakarta, Indonesia. This research is quantitative research. Using multiple linear regression analysis, through immersion tests, validity tests, reliability tests, classical assumption tests and F tests. The population in this study is the younger generation in Surakarta. The sample for this research was 60 samples. The results of this research show that financial literacy and social media both partially influence the decision to use Shopee Paylater.

Matrix organizational structures are increasingly being used by multinational companies in response to the complexities of global account management (GAM). This article explores the challenges and opportunities in implementing a matrix structure for GAM through a qualitative, case study-based approach. The study was conducted across four global companies in the technology and manufacturing sectors. The results show that matrix structures enhance cross-functional and cross-regional coordination, but also create role conflict, authority ambiguity, and high communication burden. This study provides strategic insights for top management to balance the need for global integration and local adaptation in the context of global strategic account management.

The purpose of this research is to build a mutation pattern policy based on Justice, Certainty, and Benefit. this policy is associated with talent management that has been implemented in Financial and Development Supervisory Board (BPKP). The method used in this research is a case study method based on phenomena that occur in BPKP. the result of this research is the formation of a mutation pattern policy, namely mutations based on organizational needs with the pattern Organization - Organization - Domicile and mutations based on employee needs. With this mutation pattern policy, employees are expected to improve their performance. But this research does not further examine the effect of this mutation policy on employee performance and also does not consider other factors such as age, gender of employee and Fund to apply this policy

This study aims to realize the importance of strategic alignment between IS and organizational strategy on enabling business performance. The positive association of IS alignment with enhanced efficiency, cost minimization, and competitive advantage has been corroborated by a systematic review of extant literature. Yet this is complex, yet strategic alignment guarantees that IS technology align with organizational objectives to allow the businesses to maneuver the competitive and dynamic markets. The empirical case study was undertaken in SEFITA, a textile organization based in Meknes Morocco that adopts IS to enhance its operations, to complement the literature. We find that strategic IS alignment also increases the operational efficiency and competitive positioning of SEFITA, confirming the theoretical foundations presented in the literature According to our research, in order to attain long-term performance improvements, organizations need to incorporate IS planning into their strategic frameworks and put in place ongoing alignment processes.

This study discusses the theory of decision-making applied in the management of MSMEs, focusing on a case study of MSME Nyiidam Duren Kertabumi which is facing a crisis and almost going bankrupt. The right decision-making process is very important for business continuity, especially in situations full of uncertainty. This study aims to explore the obstacles faced by MSMEs in managing the workforce and identify decision-making steps that can be taken to save the business. Based on direct interviews with business managers, it was identified that one of the main obstacles was the inability of the workforce to meet company expectations. This study also analyzes the decision-making style and process used in dealing with the crisis, and provides recommendations for strategic steps that can be taken to improve business conditions. The results of this study indicate that rational and participatory decision-making, with a focus on workforce training, performance evaluation, and the application of digital technology, can be an effective solution in facing existing challenges.

MSMEs are the business entities that contribute the most to employment in Indonesia. During the 1997 crisis, MSMEs were able to survive and become models in the case of economic crises. However, during the Covid-19 Pandemic, MSMEs are allegedly the most affected. The Indonesian government uses MSMEs to revive economic conditions that have been slumped during the Covid-19 Pandemic. In the midst of the boom, MSMEs in Indonesia, especially the invasion of imported products, need to find solutions in maintaining the sustainable performance of MSMEs. Innovation is needed by paying attention to open innovation and knowledge sharing so that MSMEs can rise again. This research is located in Surakarta, Indonesia with a saturated sample format of 50 Batik MSMEs. Data was obtained from Surakarta Batik MSMEs in the period of October to November 2024. Perseption measuarement in sustainable innovation peroformance, open innovation and knowledge sharing variable.  The analysis tool uses path analysis equipped with t-test, F-test, determination coefficient, correlation test and Sobel test. The sobel test is used to determine the role of variable intervening. Before the analysis, the data is tested using data quality testing (validity and reliability). The findings shown that open innovation significant positive on knowledge sharing. Open  innovation and knowledge sharing have a significant positive effect on sustainability innovation performance. Direct effect, more effective in improving the sustainable innovation performance.  Another finding shows that although open innovation is directly more effective in influencing the sustainable innovation performance. Sobel test, show that knowledge sharing is more emphasized as an intervention although the influence is effective if it is carried out by choosing direct effect. The results of this study contribute to sustainable innovation performance in MSMEs Batik.

This study aims to examine the application of artificial intelligence technology in the transformation of education management in Junior High Schools to improve learning effectiveness. The research method used is a qualitative approach with a case study design, which involves observation, in-depth interviews with principals, teachers, and students, as well as analysis of documents related to the implementation of artificial intelligence-based digital learning. The data obtained was analyzed using thematic analysis techniques to identify the challenges, opportunities, and impacts of artificial intelligence technology in learning in junior high schools. The results of the study show that the application of artificial intelligence can increase the effectiveness of learning, especially in terms of personalization of learning and management of student learning time. The contribution of this research provides insight into the importance of artificial intelligence technology-based education management in improving the quality of learning at the junior high school level.

To be able to excel in business competition in the culinary industry, MSME managers need to carry out good sustainable innovation. The aim of this research is to assist and improve the rodokar business. Research methods that can help business actors in  designing a strategic plan is to use the Business Model Canvas. Data collection to carry out analysis on the Business Model Canvas was carried out by observation and interviews manager. Digitalization support activities marketing will be carried out in three stages: education, mentoring, and sustainability assessment. Training will given to increase partners' knowledge and understanding of various digital marketing platforms. The results of this activity are expected to expand partners' knowledge and understanding in the field of digitalization marketing. Mentoring activities are carried out to ensure partners are able to apply technology and training provided. In the end, the outcome that the partners want to achieve as business actors is an increase in partner economies of scale.

The purpose of this study was to examine how capital expenditure in district and city governments in East Java during 2017-2013 was influenced by local own-source revenues, balancing funds, budget surplus financing, and special allocation funds. This research was conducted quantitatively using secondary data from the official website of DJPK, namely the APBD of each district or city in East Java. Purposive sampling was used in the IBM SPSS 25 software analysis tool for sampling. The partial test results (t test) show that capital expenditure is significantly influenced by local own-source revenue, balancing funds, SiLPA, and special allocation funds. Simultaneous test results (f test) show that capital expenditure is significantly influenced by Budget Financing Surplus, Balancing Funds, Regional Original Revenue, and Special Allocation Funds.    

This study was conducted to evaluate how the Gojek application contributes to the development of the digital economy, especially for Micro, Small and Medium Enterprises (MSMEs) in Tanjung Pinang City. Together with the rapid development of digital technology, Gojek has become a solution for MSMEs in expanding market share, increasing operational efficiency, and easy access to financial services. This research explores qualitative methods that take a case study approach to MSME players who utilize the Gojek application. The research shows that the Gojek application makes a significant contribution to the development of the digital economy of MSMEs in Tanjung Pinang by providing easy access to marketing, delivery of goods, and digital payments. In addition, MSME entrepreneurs in Tanjung Pinang benefit in gaining cost and time efficiency, while increasing revenue from their sales. However, there are still some obstacles that need to be overcome related to technological adjustments, infrastructure limitations, and costs that must be borne by MSME players.

This study examines the implementation of post-employment remuneration within corporations, focusing on compliance with PSAK 24 standards and its alignment with efficient contract theory. The research emphasizes the importance of financial reporting in ensuring transparent, accurate, and accountable management of employee compensation obligations. Using PT Tigaraksa Satria Tbk as a case study, the study evaluates the consistency of post-employment contracts and their impact on corporate financial stability. Key findings reveal that precise actuarial calculations and adherence to regulations are critical for maintaining a balance between organizational obligations and financial sustainability. The paper also highlights risks related to changes in actuarial assumptions and investment performance, offering strategic recommendations to optimize post-employment benefits management. This research provides valuable insights into improving corporate governance and fostering stakeholder confidence through robust financial accountability.

This study examines the marketing strategy for Ubique (Ubi Crème Brulee), an innovative product based on sweet potatoes, using the 4P marketing mix approach (Product, Price, Place, Promotion). A qualitative case study method was employed through interviews, observations, and analysis of marketing materials. The findings reveal that product innovation combining local ingredients with international flavors, affordable premium pricing strategies, creative distribution channels such as Demo Day, and promotion through digital media and Word of Mouth were key success factors. These results highlight further development opportunities to expand market reach and enhance Ubique's competitiveness.

Abstract. Semiotic analysis of advertising aims to uncover the hidden meanings behind visual and textual elements presented in promotional content. This study explores the semiotic features in smartphone advertising, focusing on Oppo as a case study. This study uses a comparative framework to analyze the similarities and differences between Oppo advertising and competing brands. The analysis is conducted through Charles Sanders Peirce's triadic model, consisting of representamen, object, and interpretant, as well as Roland Barthes' concepts of denotation and connotation. This study identifies symbolic, iconic, and indexical signs used in Oppo advertising to build brand identity and attract target audiences. Key findings reveal how visual elements, color schemes, and slogans emphasize innovation, premium quality, and emotional connection. Comparative insights highlight Oppo's differentiation strategies, such as integrating cultural nuances and leveraging aspirational imagery, to strengthen its market position. The results of this study provide a deeper understanding of how semiotic strategies influence consumer perception and purchasing behavior, as well as provide practical implications for marketers and advertisers. This study bridges the gap between semiotic theory and its application in modern advertising, providing a comprehensive perspective on the power of signs in shaping brand narratives.

This research aims to analyze the implementation and effectiveness of the women's quota in the Regional House of Representatives (DPRD) of DKI Jakarta Province during the 2014-2024 period. The women's quota is an affirmative policy designed to increase women's representation in the legislature, regulated by Indonesia's electoral law. Although this policy has been implemented, there are still various challenges that hinder women's participation in politics, including cultural, social, and structural barriers. This research uses a qualitative approach with a case study method. Data was collected through in-depth interviews with Deputy Chairman of DPRD , Legislative Candidate, Academics , Sociologist and Law/ Political observers, as well as analysis of official documents and related reports. The results show that despite an increase in the number of women in the Regional House of Representatives (DPRD ) of DKI Jakarta Province , the women's quota has not fully achieved its goals. Some of the factors that affect the effectiveness of this quota include the lack of support from political parties, strong gender stereotypes, and obstacles in the recruitment and selection process of female candidates. This research also found that the existence of women's quotas alone is not enough to increase women's participation in politics. Further efforts are needed, including political education for women, capacity building for female legislator candidates, and reforms in the political party system to support greater involvement of women. In conclusion, the women's quota in the Regional House of Representatives (DPRD) of DKI Jakarta Province still faces various challenges in its implementation, and additional strategies are needed to overcome these obstacles in order to achieve more equitable and inclusive representation.

This research aims to analyze women's empowerment strategies to improve the quality of female journalists within the DKI Jakarta Indonesian Journalists Association (PWI). Even though the role of women in journalism has increased, significant challenges are still faced in efforts to improve the quality and competence of female journalists. This research uses a qualitative method with a case study approach, which involves in-depth interviews with female journalists, Head of PWI DKI Jakarta, and women's empowerment experts and document analysis related to existing training and development programs. The research results show that empowering women through technical training programs, seminars, and mentoring has proven effective in improving the journalistic skills of female journalists. In addition, support from PWI DKI Jakarta in the form of professional networks, publication opportunities, and access to information resources greatly contributes to the career development of female journalists. However, gender stereotypes and lack of representation in managerial positions remain significant obstacles. The research recommends developing empowerment programs that are more focused on specific aspects such as leadership and media management and expanding the range of support to overcome existing obstacles. With a more comprehensive approach, it is hoped that the quality of female journalists can continue to be improved so that their contribution to the world of journalism can be maximized and positively impact society.

The implementation of this community service involves one MSME, namely 'Mask and Furniture Wholesale Shop'. Located in Jayamukti Village, Central Cikarang District, Bekasi Regency or about 4.0 km from Pelita Bangsa University. MSMEs wholesale masks and furniture play a strategic role in meeting community needs, especially during the pandemic and changes in people's lifestyles that lead to online shopping. This service aims to examine the effect of training and e-commerce utilization in improving the competitiveness and operational efficiency of wholesale stores in this sector. Through training that focuses on the use of e-commerce platforms and internet-based marketing strategies, it is hoped that this training can evaluate the impact of digital transformation on the business growth of mask and furniture wholesale stores. The method used is a qualitative method, namely through a case study approach and in-depth interviews with MSME players, with the aim of analyzing the effectiveness of training that focuses on the use of ecommerce platforms and online marketing strategies. The results of the service showed that ecommerce training improved the ability of MSMEs to access a wider market, optimize business management, and increase sales. In addition, MSME players also face challenges such as technology adaptation and logistics management. This study provides recommendations on the importance of continuous training, technological infrastructure support, and collaboration between the government and e-commerce platforms to maximize the potential of wholesale MSMEs in the digital era..  .

  This study aims to analyze the role of business incubators in State Vocational High Schools (SMKN) in building student business start-ups in Mojokerto Regency. Business incubators in SMKN have great potential to encourage the development of students' entrepreneurial skills through training, mentoring, and access to business resources. The research approach used is qualitative with a case study method, involving the principal, incubator manager, entrepreneurship teacher, and students as research subjects. Data collection techniques were carried out through in-depth interviews, observation, and documentation. The results of the study indicate that business incubators in SMKN act as the main facilitators in improving students' skills and motivation to start a business. Supporting factors for the success of the program include school support, cooperation with the business world, and adequate facilities. However, several challenges were also identified, such as limited funds, human resources, and low student participation. However, the existence of business incubators has had a positive impact on students' readiness to establish start-ups, as seen from the success of several students in developing independent businesses. This study concludes that optimizing business incubator programs requires increased financial support, strengthening partnerships with the industrial world, and integrating practice-based entrepreneurship curriculum. The recommendations of this study are expected to be a reference for SMKN managers and other stakeholders to improve the effectiveness of business incubator programs in producing a competent generation of young entrepreneurs.    

The village is one of the jurisdictions of the legal community which has the boundaries of the territory authorized to regulate and administer government affairs. In this case the role of village government is very important because it concerns the service to the community. The maximum productivity of the village apparatus is one of the things that makes the government's goal achievable. This study uses a descriptive method with a qualitative approach, conducting direct interviews with Kebumen Village officials and the people in that village. Based on research and analysis of performance indicators quality of work and quantity of work of the Kebumen Village Apparatus in carrying out their duties is considered not optimal, especially when there are still violations of work discipline, the violations related to working hours. Some factors inhibiting the performance of village apparatus in the form of a lack of number of village apparatus and a lack of development quality of human resources in Kebumen Village Apparatuses. It is necessary to make efforts to develop human resources for Kebumen Village Apparatuses to improve technical, theoretical and work discipline capabilities to improve apparatus performance Kebumen village.