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This research aims to implement Business Intelligence and the TOPSIS method in a Decision Support System for selecting the best-selling products in retail stores through an analytical Dashboard. Retail businesses generate large amounts of transaction data every day, but the data is often only used for operational reporting and has not been optimally utilized for strategic decision making. This study integrates Business Intelligence technology, data Warehouse, ETL process, Dashboard Analytics, and TOPSIS method to analyze product sales patterns and determine the best-selling products based on several criteria such as sales quantity, stock turnover, profit level, customer demand, and sales frequency. The research method uses a system development approach consisting of data collection, dimensional modeling, ETL implementation, TOPSIS calculation, Dashboard design, and system evaluation. The results show that the implemented system can accelerate reporting processes, improve decision-making accuracy, and assist management in identifying strategic products quickly and interactively. The integration of TOPSIS with Business Intelligence Dashboards contributes to effective data-driven decision making in retail management.

The coffee shop industry has experienced substantial growth in recent years, creating intense competition that compels businesses to continuously enhance service performance in order to maintain customer satisfaction and market competitiveness. PT Jokopi Indonesia Group has encountered several service-related issues reflected in declining sales performance and recurring customer complaints, indicating the need for a comprehensive evaluation of service quality. This study aims to identify service attributes that fail to meet customer expectations and determine improvement priorities through the integration of the SERVQUAL and Kano methods. A quantitative approach was employed using questionnaire data collected from 50 customers who had prior experience with the company’s services. SERVQUAL was utilized to assess discrepancies between customer expectations and perceived service performance, while the Kano model was applied to classify attributes according to their contribution to customer satisfaction. The findings reveal that all evaluated attributes generated negative gap values, indicating that existing service performance has not yet reached the level expected by customers. The most critical gaps were identified in menu availability, air-conditioning and fan comfort, payment convenience, and straw availability. Kano classification further demonstrates that menu availability and thermal comfort facilities belong to the Must-Be category, meaning that failure to provide these attributes may trigger significant customer dissatisfaction. The integration of SERVQUAL and Kano highlights these attributes as the most urgent areas for improvement. The results provide managerial guidance for developing targeted service enhancement initiatives aimed at strengthening customer satisfaction, retention, and competitive advantage.

The concrete block business is one of the micro-enterprises that develops in Wairotang Village and plays an important role in fulfilling the community’s need for building materials. However, in its development, sales fluctuate from year to year, which is assumed to be influenced by the level of consumer trust and the quality of the products produced. In addition, several problems still occur, such as concrete blocks that crack easily, inconsistent sizes, and varying levels of strength, leading consumers to hesitate in making repeat purchases. This study aimed to determine the influence of consumer trust and product quality on purchasing decisions of concrete blocks in Wairotang Village. The independent variables in this study were consumer trust and product quality, while the dependent variable was purchasing decision. This study was motivated by fluctuations in concrete block sales and the persistence of consumer doubts regarding product quality, including easily cracked blocks, inconsistent sizes, and varying strength levels. These conditions resulted in suboptimal consumer trust, which in turn affected purchasing decisions. This study used a quantitative research method. The population consisted of consumers of concrete blocks in Wairotang Village, and the sampling technique was purposive sampling. Data collection was conducted through questionnaires, observations, interviews, and documentation. The data were analyzed using descriptive analysis, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination ($\text{R}^2$). The results were expected to show that consumer trust and product quality have a positive and significant influence on purchasing decisions of concrete blocks in Wairotang Village, both partially and simultaneously. A higher level of consumer trust and better product quality lead to increased purchasing decisions. Therefore, concrete block business actors will need to maintain product quality and build good relationships with consumers in order to improve purchasing decisions and ensure business sustainability.  

This study aims to examine the factors influencing tax avoidance, with debt (leverage) acting as a mediating variable. The independent variables include internal audit compliance, sales level, capital intensity, firm political connections, and corporate social responsibility (CSR). The sample consists of 306 manufacturing firms from the consumer goods, basic materials, and industrial sub-sectors listed on the Indonesian Stock Exchange during the 2019–2021 period, selected using purposive sampling.The study employs multiple linear regression and robust regression to compare results across each year of observation. The findings indicate that capital intensity and political connections of the board of directors have a significant effect on tax avoidance, particularly when leverage (Debt to Asset Ratio) serves as a mediating variable. This suggests that firms with high capital intensity and strong political connections tend to use debt strategically to reduce their tax burden. In contrast, internal audit compliance, political connections of the board of commissioners, and sales levels do not show a significant impact on tax avoidance under either regression method. Overall, the results highlight the importance of monitoring leverage usage and political connections to prevent excessive tax avoidance practices.

This study aims to analyze the conformity between the Tax Object Sales Value (NJOP) and land market value and its implications for optimizing Local Own-Source Revenue (PAD) from the Rural and Urban Land and Building Tax (PBB-P2) sector in Oebobo District, Kupang City. The research employed a quantitative approach with descriptive and comparative methods. Data were obtained from the Kupang City Regional Revenue Agency (Bapenda), the Directorate General of Fiscal Balance (DJPK), land market surveys, and property transaction data. The analysis was conducted by comparing NJOP values with actual land market prices using conformity ratio analysis. The results indicate that the conformity level between NJOP and land market value in Oebobo District remains low, ranging from 7.97% to 12.06%. Oetete Village recorded the highest conformity level at 12.06%, while Kayu Putih Village showed the lowest at 7.97%. These findings demonstrate that the NJOP determined by the local government has not yet reflected the actual market value of land. Although the realization of PBB-P2 revenue during 2021–2025 showed relatively effective performance, the low NJOP has caused the tax base to remain below the actual economic value of land, thereby limiting the optimization of PAD. Therefore, periodic and market-based NJOP adjustments are necessary to improve fiscal fairness, strengthen the regional tax base, and increase local revenue from the PBB-P2 sector sustainably.

This study aims to analyze the implementation of digital marketing in increasing sales of small and medium enterprises (SMEs) in the bedding equipment sector on online platforms. The background of this research is driven by the high level of competition in marketplaces and the need for business actors to optimize digital marketing strategies to remain competitive. The research method used is Participatory Action Research (PAR), combined with SWOT analysis to identify business conditions comprehensively. Data collection techniques were carried out through direct observation of production and marketing activities. The results show that the implementation of digital marketing through marketplaces and social commerce can expand market reach, increase sales volume, and enhance the business actor’s understanding of managing online marketing strategies. In addition, product content optimization, the use of promotional features, and customer service play an important role in increasing consumer trust and purchase decisions. However, challenges such as high advertising costs and frequent changes in platform policies were also identified. Overall, this study concludes that well-planned and efficient digital marketing strategies can improve competitiveness, profitability, and business sustainability of SMEs in the digital era.

The rapid growth of digital marketplaces has significantly reshaped consumption behavior among university students. Promotional strategies based on scarcity and urgency, such as flash sales, limited-time discounts, and countdown timers, are designed to induce psychological pressure, potentially triggering Fear of Missing Out (FoMO). This study aims to examine the relationship between self-control and FoMO among university students who use digital marketplaces. A quantitative correlational design was employed, involving 70 undergraduate students selected through accidental sampling. Self-control was measured using the Brief Self-Control Scale, while FoMO was assessed using an adapted Online FoMO Scale. Data were analyzed using Pearson’s product-moment correlation after fulfilling normality assumptions. The results revealed a significant negative relationship between self-control and FoMO (r = –0.522, p < .001), indicating that individuals with higher self-control tend to experience lower levels of FoMO in marketplace contexts. These findings highlight the role of self-regulation as a protective factor against emotionally driven consumption behavior. This study contributes to the literature on digital consumer psychology by extending the concept of FoMO beyond social interaction into economic decision-making contexts. Strengthening self-control is therefore essential in helping individuals manage psychological pressure arising from urgency-based marketing strategies.

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

The rapid acceleration of the digital economy has positioned Micro, Small, and Medium Enterprises (SMEs) at a strategic crossroads. This study investigates the impact of digital marketing and social media marketing on the performance of SMEs in Binjai, North Sumatra, while exploring the mediating role of Electronic Word of Mouth (e-WOM). Utilizing a quantitative approach with a sample of 182 SME owners, data were analyzed using multiple linear regression and path analysis via SPSS 26. The findings demonstrate that digital marketing and social media marketing initiatives significantly and positively influence business performance, accounting for 54.2% of the variance. Notably, social media marketing emerged as the most dominant predictor, fostering high levels of customer engagement. Furthermore, path analysis reveals that e-WOM serves as a critical mediator; effective social media strategies stimulate authentic digital testimonials, which subsequently enhance consumer trust and sales volume. This research concludes that for SMEs in emerging local markets like Binjai, the orchestration of digital reputation through e-WOM is fundamental to achieving sustainable competitive advantage in an increasingly volatile digital landscape.

The advancement of information technology has rapidly transformed trading patterns in Indonesia, shifting from conventional transactions to online transactions through marketplace platforms. On one hand, this transformation provides convenience and efficiency for both businesses and consumers. On the other hand, it has also given rise to various legal issues, particularly regarding consumer protection. This article aims to examine how legal protection for consumers is implemented in electronic sales agreements on marketplaces, while also identifying the obstacles encountered during its implementation. The study employs a normative juridical approach, using conceptual analysis and legislative review, supplemented by empirical data obtained from interviews. As described, legal protection for consumers in electronic transactions in Indonesia remains suboptimal. Specifically, these challenges include biased law enforcement, low levels of consumer literacy, and ineffective dispute resolution mechanisms. In practice, marketplaces have incorporated consumer protection features such as escrow systems, refund mechanisms, and complaint centers; however, their implementation still suffers from limited transparency and effectiveness. Furthermore, existing regulations are slow to respond to the dynamics of cross-border transactions and ongoing digital innovations. Therefore, comprehensive regulatory reform, stronger enforcement, and enhanced legal and digital literacy among the public are necessary to ensure effective consumer protection.

UMKM Kerupuk Subur is one of the SMEs quite well-known for its cracker products and is located at Jl. Gedongkuning Gg. Nuri No.66, RT.2/RW.33, Wonocatur, Banguntapan, Bantul Regency, Special Region of Yogyakarta. Product packaging is one of the important factors in maintaining the quality of the crackers to keep them crispy and not easily soggy. Currently, UMKM Kerupuk Subur still uses ordinary plastic packaging that is only tied with a string, so its protection against physical damage and product quality deterioration is still limited. Besides functioning as a protector, product packaging also serves as a consumer attraction that can influence purchasing decisions. In 2024, UMKM Kerupuk Subur experienced a production and sales decline of 4.58 percent, which is suspected to be influenced by packaging factors. This study aims to develop Kerupuk Subur packaging based on customer criteria and needs. The Green Quality Function Deployment approach is used to obtain comprehensive information in designing packaging according to consumer needs and preferences. The results of identifying consumer needs show priorities such as packaging that is easy to open, resealable, transparent, environmentally friendly, durable, and tear-resistant. Based on these needs, packaging development alternatives were designed, including an easy-open system, durable and tear-resistant packaging, and resealable packaging to maintain product quality and crispness. Then, testing was conducted with 50 respondents to assess consumer satisfaction. The level of consumer satisfaction falls into the satisfied category, with an average score of 4.18, where 80% of respondents stated they were satisfied or very satisfied with the designed packaging prototype.

Community service activities in Kalirahayu 1 Village aim to improve the utilization of social media as a marketing tool for Micro, Small, and Medium Enterprises (MSMEs). This initiative is important because many MSME actors in the village have not maximized social media usage, which limits their opportunities to increase product sales and market reach. The program was implemented through consultations, practical training, and continuous mentoring involving 10 MSME actors in Kalirahayu Village. Through this activity, participants were introduced to digital marketing strategies, including content creation, product promotion, and customer interaction through social media platforms. The results showed that MSME actors gained new knowledge and skills in using social media effectively, while students involved in the program also developed practical experience in digital marketing. Although several challenges were encountered, such as limited technological facilities and differences in participants’ initial knowledge levels, the program successfully increased awareness of the importance of digital marketing. This activity demonstrates strong potential for sustainable development and is expected to support the growth and competitiveness of MSMEs in rural areas.

The advancement of information technology has rapidly transformed trading patterns in Indonesia, shifting from conventional transactions to online transactions through marketplace platforms. On one hand, this transformation provides convenience and efficiency for both businesses and consumers. On the other hand, it has also given rise to various legal issues, particularly regarding consumer protection. This article aims to examine how legal protection for consumers is implemented in electronic sales agreements on marketplaces, while also identifying the obstacles encountered during its implementation. The study employs a normative juridical approach, using conceptual analysis and legislative review, supplemented by empirical data obtained from interviews. As described, legal protection for consumers in electronic transactions in Indonesia remains suboptimal. Specifically, these challenges include biased law enforcement, low levels of consumer literacy, and ineffective dispute resolution mechanisms. In practice, marketplaces have incorporated consumer protection features such as escrow systems, refund mechanisms, and complaint centers; however, their implementation still suffers from limited transparency and effectiveness. Furthermore, existing regulations are slow to respond to the dynamics of cross-border transactions and ongoing digital innovations. Therefore, comprehensive regulatory reform, stronger enforcement, and enhanced legal and digital literacy among the public are necessary to ensure effective consumer protection.

This research aimed to evaluate the implemention of the self assessment system in the collection of taxes on certain goods and services no food and/or beverages (restaurant tax) in increasing local revenue in Sikka Regency. This research was based on the fact that the realization of restaurant tax revenue has not yet been optimal, which was caused by dishonesty amomg taxpayers in reporting their sales turnover. The research method used in techniques including interviews, observation, and document studies. The results of this research indicated that the evaluation of the implemention of the self assessment system in the collection of taxes on certain goods and services on food and/or beverages (restaurant tas) in creasing local revenue has been carried out following the provisions of the applicable regional regulations but has not yet been fully optimal. This was due to the challenges and constraints faced by the Regional Revenue Agency in collecting restaurant taxes. The challenges encountered include dishonesty among taxpayers in reporting their sales turnover, while the constraints include the low level of  awareness and understanding of taxpayers regarding procedures for self-calculation, reporting, and payment. However, the Regional Revenur Agency has undertaken various efforts or strategies to increase restaurant tax revenue in Sikka Regency, such as conducting spot checks, implementing education and socialization programs, utilizing and installing technological tools such as M-Pos, and enforcing strict supervision to improve restaurant tax revenue targets and enchance local revenue in Sikka Regency, so that more optimal targets can be achievied

This community service initiative provides a comprehensive business analysis to evaluate financial feasibility, aiming to mitigate potential losses and ensure operational viability. By offering concrete data on business prospects and challenges, this analysis serves as a strategic guide for resource allocation and market targeting, while simultaneously enhancing attractiveness to potential investors. The program was conducted in the South Nunukan District, Nunukan Regency, North Kalimantan. As Indonesia's 34th province and a strategic border region, North Kalimantan faces significant challenges in food security due to limited supply chains. A central component of this study is the Break-Even Point (BEP) analysis—the threshold at which a business incurs neither profit nor loss. The BEP analysis provides critical insights into the relationship between pricing, operational costs, sales volume, and production levels. Consequently, it serves as a vital decision-making tool for business owners to optimize profitability. The results of this study demonstrate that, despite the continued use of traditional methods, the polyculture system remains highly profitable and sustainable for the local community.

Pratama clinics, as first-level healthcare facilities, play a crucial role in providing healthcare services to the community and are also subject to tax obligations for their business activities. However, many clinics still lack a thorough understanding of Value Added Tax (VAT) and Income Tax (PPh) provisions for their transactions, particularly regarding the tax treatment of medical services, drug sales, and tax withholding and reporting obligations. This Community Service activity aims to improve Harapan Jaya Pratama Clinic's tax understanding and compliance through outreach and mentoring on VAT and PPh for clinic transactions. The implementation method includes outreach on relevant tax regulations, training in tax accounting-based transaction recording, and mentoring in identifying taxable objects, calculating, depositing, and reporting VAT and PPh in accordance with applicable regulations. The expected outcomes of this activity are increased tax literacy and awareness among clinic managers, more orderly transaction recording, and increased compliance of Harapan Jaya Pratama Clinic in fulfilling its tax obligations. This activity is expected to support better and more sustainable clinic financial governance.

The use of Information Systems and Information Technology (IS/IT) is a crucial factor in improving the efficiency and accuracy of retail sector operations. PT XYZ, a retail-level staple goods provider, has implemented IS/IT to support sales recording, inventory management, security, and operational reporting. This study aims to assess the effectiveness, efficiency, security, and compliance of the information system used. The audit was conducted through observation, interviews, document review, and system testing, referring to the COBIT framework and the ISO/IEC 27001 standard. The audit results indicated that the system supported core operational functions, but weaknesses remained, including insufficient system documentation, limited access controls, and suboptimal data security and backup mechanisms. Furthermore, reliance on manual procedures has the potential to lead to errors and slow down service delivery. Therefore, system improvements, strengthening security controls, developing standard operating procedures, and enhancing the competency of human resources and IT infrastructure are needed. This audit is expected to support improved service quality and secure, effective, and sustainable IT governance at PT XYZ.

This study was conducted to examine the level of implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Kedai Nduy, a micro-scale culinary business located in Depok. The basis for conducting this research is the low quality of financial records among UMKM players due to a lack of understanding of accounting, limited assistance from competent parties, and the suboptimal implementation of financial reporting standards, which are the main obstacles. This research was conducted using a descriptive qualitative method, where data was collected through interviews, direct observation, and document searches related to transaction recording activities, sales, raw material purchases, and daily cash flow. The results of the study show that Kedai Nduy has consistently recorded transactions using a simple financial recording format using Excel tables, but the implementation does not fully comply with SAK EMKM provisions. This business entity has also not prepared the required financial statements, namely the Statement of Financial Position, Income Statement, and Notes to the Financial Statements. The main obstacles faced are limited understanding of accounting, lack of time available to business owners, and the unavailability of technical assistance and accounting training. Nevertheless, simple record keeping still provides benefits, particularly in monitoring sales, purchasing, and daily cash flow activities. Therefore, this study recommends accounting training, the use of SAK EMKM-based applications or templates, and ongoing assistance to improve the quality of financial recording and reporting in accordance with applicable standards.

Ritel modern di Indonesia tumbuh pesat dengan keragaman produk yang makin kompleks, sehingga pengelolaan data penjualan menjadi penting bagi pengambilan keputusan manajerial. Penelitian ini bertujuan mengelompokkan produk di Indomaret Kotaraja berdasarkan perilaku penjualan untuk mendukung keputusan terkait persediaan, penataan rak, dan promosi. Metode yang digunakan adalah klastering K-Means dengan implementasi di RapidMiner. Dataset mencakup penjualan bulanan selama satu tahun untuk produk makanan dan minuman kemasan. Sebelum pemodelan, dilakukan preprocessing yang meliputi pembersihan data, validasi tipe, penghapusan duplikasi, penanganan nilai hilang, dan normalisasi fitur, dengan variabel penjualan Januari hingga Desember sebagai masukan numerik, sementara identitas produk disimpan untuk interpretasi. Jumlah klaster alternatif K = 2, 3, dan 4 dievaluasi menggunakan Davies Bouldin Index, koefisien Silhouette, dan tren SSE atau WCSS. Hasil menunjukkan K = 4 memberikan pemisahan dan kekompakan terbaik dibanding K = 2 dan K = 3. Model akhir membagi 99 produk ke dalam klaster beranggotakan 16, 27, 31, dan 25 item. Profil centroid mengungkap pola yang berbeda: satu klaster memiliki penjualan tinggi dan relatif stabil pada kuartal empat fast moving, satu klaster menunjukkan lonjakan kuat di akhir tahun sensitif promosi atau musiman, satu klaster rendah namun stabil slow moving, dan satu klaster lebih volatil sehingga memerlukan pengendalian ketat. Penelitian ini menyajikan alur kerja yang dapat diulang dan profil klaster yang mudah ditafsirkan untuk tindakan operasional, seperti memprioritaskan pengisian ulang untuk fast mover, promosi terarah bagi kelompok menengah atau musiman, serta pengetatan stok dan optimasi rak untuk kelompok lambat atau volatil, sehingga membantu penyederhanaan kompleksitas data penjualan dan peningkatan keputusan berbasis data.

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.