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Strengthening the family economy through the development of productive household-based businesses is an important strategy in supporting sustainable rural community development. This approach is considered effective because it utilizes the potential of local resources and involves the active role of family members, especially housewives, in economic activities. One form of business that is relatively easy to implement is the production of hygienic laundry soap, considering the simple manufacturing process, affordable production costs, and has a relatively stable level of market need and demand. These conditions make this business an opportunity to be developed as a productive household economic activity. This study aims to analyze the implementation of home-based hygienic laundry soap production training and examine its impact on improving the skills and economic independence of housewives in Jambur Village, Padang Matinggi . The focus of the study is directed at the training process, the level of understanding of participants, and changes in attitudes and economic capabilities after participating in the activity. The approach used in this study is a descriptive qualitative method, which allows researchers to obtain an in-depth picture of the program implementation and participants' experiences. Data collection techniques are carried out through direct observation, interviews with participants and related parties, and documentation of activities to support research data. The research results show that the training on making hygienic laundry soap had a positive impact on improving the knowledge and skills of housewives in producing safe, hygienic, and marketable soap. Participants not only understood the production stages but also learned how to make soap independently. Furthermore, the training fostered entrepreneurial motivation and awareness of home-based business opportunities, thereby opening up opportunities to increase family income. Therefore, this training program significantly contributes to women's empowerment and strengthening family economies at the village level through the development of productive, home-based businesses.

This study aims to evaluate the effectiveness of the implementation of the marketing mix in SMEs in the laundry service sector, focusing on the 7P elements: product, price, promotion, place, process, people, and physical evidence. The research uses a descriptive qualitative method with data collection techniques including interviews, observations, and documentation with laundry business owners. The results show that a diverse range of services, competitive pricing, strategic location, and structured work processes contribute to the sustainability of the business. However, challenges such as unpredictable weather, timeliness, limited facilities, and suboptimal promotion still pose barriers to improving service quality. The findings highlight the importance of strengthening digital promotion, modernizing equipment, and improving the accuracy and consistency of human resources (HR) to enhance the effectiveness of the marketing mix. With improvements in these areas, laundry SMEs can enhance their competitiveness and provide better service to customers, thus strengthening their position in a competitive market.

The mentoring program was implemented to address issues related to the low practice of financial recordkeeping and the suboptimal utilization of digital marketing among Aisyah Laundry MSMEs in Dusun Gatak. The objective of this activity was to implement a simple financial recording system, build a basic understanding of the separation between personal and business finances, and introduce digital marketing strategies aimed at enhancing business management effectiveness. The methods employed included a participatory approach through initial condition observation, socialization of the benefits of recordkeeping, training in the use of simple bookkeeping formats, digital content training, and outcome evaluation. The results demonstrated a significant improvement in the regularity of daily transaction recording, administrative skills, and the establishment of a more systematic financial management pattern. In the marketing aspect, activation of the business’s Instagram account contributed to expanded service information outreach, increased customer interest, and a shift in the business owner's perspective regarding the importance of digital media. These findings affirm that hands-on mentoring is effective in improving financial and digital literacy among MSMEs and in encouraging sustainable changes in business behavior.

This study aims to analyze the effect of price, promotion, and location on customer satisfaction at The Daily Wash Laundry Kediri. This research employs a quantitative associative approach to examine the causal relationship among variables. The sample consists of 170 respondents selected through purposive sampling. Data were collected using a five-point Likert scale questionnaire and analyzed through validity and reliability testing, classical assumption tests, and multiple linear regression analysis using SPSS version 26. The results show that price, promotion, and location each have a positive and significant effect on customer satisfaction. Simultaneously, the three variables significantly influence customer satisfaction with a determination coefficient value of 0.908, indicating that 90.8% of customer satisfaction variation can be explained by these variables. These findings indicate that a combination of appropriate pricing, effective promotion, and strategic location significantly enhances customer satisfaction in the modern laundry service industry.

This study aims to determine the influence of local Bugis cultural values specifically Lempu (honesty and integrity), Temmappasilaingeng (impartial justice), and service quality on customer loyalty through satisfaction in laundry businesses in Watampone. A quantitative approach was employed using Partial Least Square Structural Equation Modeling (PLS-SEM) through SmartPLS 4, involving 120 respondents from three major sub-districts in Bone Regency. The results reveal that Lempu culture does not have a significant effect on customer satisfaction (T = 1.498; p = 0.137) or loyalty (T = 0.542; p = 0.589). Similarly, Temmappasilaingeng does not significantly influence satisfaction (T = 0.746; p = 0.457) or loyalty (T = 1.347; p = 0.180). Service quality, however, significantly affects customer satisfaction (T = 4.984; p = 0.000), but does not directly influence loyalty (T = 0.915; p = 0.362). Meanwhile, customer satisfaction significantly impacts loyalty (T = 2.760; p = 0.007). Mediation analysis also shows that customer satisfaction significantly mediates the relationship between service quality and loyalty (T = 2.437; p = 0.016), but not between Lempu (T = 1.318; p = 0.190) or Temmappasilaingeng (T = 0.702; p = 0.484) and loyalty. In conclusion, customer satisfaction is a key factor in building loyalty, and service quality is the dominant factor driving that satisfaction. Although local culture holds essential moral values, its influence on loyalty needs to be realized in the form of tangible service experiences to be directly felt by customers.

Community Service Lecture (KKN) is a program held by the campus to serve the community by students with the aim of helping the local community to solve problems in the village. The socialization activities were carried out in Mojowiryo village, Kemlagi sub-district. The activity aims to foster a sense of enthusiasm for cleaning small things, especially taking care of shoes. This socialization is also intended for young people to open business opportunities to reduce unemployment in the village with a shoe laundry business. In the implementation of these activities carried out by means of questions and answers and presentations by the KKN team. The results obtained from these activities are that the community can find out how to take care of their shoes properly and correctly with makeshift tools to make a profitable business field.

In order to maintain business continuity and growth, Micro, Small and Medium Enterprises (MSMEs) need assistance in preparing financial reports. The importance of assistance in preparing financial reports for Micro, Small and Medium Enterprises (MSMEs), especially for Toko Laras Barokah and Laundry Care is included in this activity. Accurate and timely financial reports are very important for MSMEs to run and develop their companies. This research uses a qualitative methodology by providing direct support to the two MSMEs in preparing their financial reports. The aim of this coaching activity is to perfect the accounting procedures of MSME owners and increase their awareness of the importance of financial reports. The findings of this research show how good mentoring can improve the quality of MSME financial reports, which will facilitate better business decision making and increase access to funding and other resources.

Field Work Practice (PKL) activities are implemented to help UMKM perpetrators in accounting and financial reporting in accordance with the methods of SAK EMKM. The activities are carried out at the Kopitisi and Fandi Laundry enterprises located in Yogyakarta. The writing method used is quantitative descriptive. Activities begin with survey of activity objects, activity planning, activity implementation, evaluation, and activity reporting. As a result of this activity, the owners of the company Kopitisi and Fandy Laundry have been able to make financial statements in a simple and good way so that they can be applied in their monthly accounts.

The economic sector plays a key role in the well-being of the Indonesian society. The increasingly competitive economic growth poses challenges for Micro, Small, and Medium Enterprises (MSMEs) in recording financial transactions. This research aims to engage business practitioners in adapting to the development of digital technology through training on the usage of the Qasir Point of Sales application. This application is designed to facilitate business owners who want to manage their businesses digitally more easily. The research methodology involves three stages: preparation, including an in-depth analysis of the specific needs of MSMEs related to accounting and the use of the Qasir application; implementation, with direct assistance in creating and configuring the Qasir application to ensure alignment with the specific business needs of the two MSMEs; and evaluation, ensuring a good understanding and measuring the impact of the training. The conclusion emphasizes the success of the training and the importance of continuous adaptation to technological and business developments. It is expected that this will have a positive impact in supporting efficient and sustainable accounting records in UMKM Zulich Clean and Care and Bon’s Laundry.  

Cooking oil is an important basic ingredient in the frying process with the main function as a heat conductor, adding savory taste, increasing nutritional value, and heat of foodstuffs. If cooking oil is used many times it becomes less good for consumption, this is because the fatty acids contained will be more saturated and will change color Used cooking oil that has been used is called used cooking oil. Used cooking oil is oil that has been used more than two or three times frying, and is categorized as waste because it can damage the environment and can cause a number of diseases. So the use of used cooking oil is carried out by reprocessing it for the manufacture of solid soap. The participants of this activity were PKK mothers in one of the villages in Gresik, this activity consisted of discussions, demonstrations and direct practice. The results of this service activity show that community members are very enthusiastic about participating in this activity, as can be seen from the many questions they ask and their desire to participate in this activity. The practice and demonstration are intended to provide skills to the participants in determining the right formula in making laundry soap from used cooking oil. Once these activities take place, it is hoped that the development of the talents they have learned in the future will result in financial rewards.

The purpose of this study is to determine whether executive compensation, institutional ownership and executive risk preference affect tax avoidance. An empirical study on LQ 45 companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sample in this study consisted of 11 LQ 45 companies with a total of 55 data processed with Eviews-9 software. The analysis technique in this research is quantitative using panel data regression method. The results of this study indicate that executive compensation has an effect on tax avoidance, while institutional ownership and executive risk preference have no effect on tax avoidance.