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Madona Agustin Sari; Izzat Amini

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

In the digital era, e-commerce has developed not only as a platform for buying and selling activities but also as a strategic medium for marketing and business development. University students theoretically possess strong potential to become edupreneurs because they are closely connected to technology and supported by higher education environments. Nevertheless, the reality at Al-Amien Prenduan University indicates that students tend to act more as consumers in e-commerce rather than as entrepreneurs. This condition creates a gap between theoretical expectations and practical implementation, raising questions regarding the effectiveness of e-commerce in encouraging students’ entrepreneurial spirit. This study examines strategies for strengthening Edupreneurship graduates through the optimization of e-commerce. The research specifically explores ways to maximize e-commerce in supporting the development of Edupreneurship graduate profiles and improving graduates’ competitiveness in entrepreneurship and employment sectors. A qualitative approach with a case study method was employed at Al-Amien Prenduan University. Data were collected through observation, interviews, and documentation involving female students of the Islamic Education Edupreneurship program who actively engage in entrepreneurial activities through e-commerce platforms. The findings reveal that optimizing e-commerce can be achieved through identifying students’ digital competencies and needs, as well as utilizing flexible technologies that support broader market access and global transactions. In addition, strategies such as enhancing digital marketing creativity, strengthening market research capabilities, and understanding consumer behavior significantly contribute to entrepreneurial development. The study concludes that e-commerce effectively fosters entrepreneurial attitudes, adaptability, and competitiveness among students in facing the challenges of the digital economy.

Adam Putra Oka; Ade Widiyanti

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Indonesia's increasing economic growth has intensified competition in the business world, particularly in the Indonesian banking sector, from conventional to sharia-compliant. Furthermore, the entry of foreign banks has made business activities in Indonesia increasingly complex. The stock market is a crucial source of funding for companies. Publicly listed companies can increase their funding sources by selling ownership in the capital market. Dividends are the distribution of company earnings to shareholders in the form of cash, assets, or other forms. Dividend policy is a policy for sharing company profits with shareholders, which is announced in the form of dividends and retained earnings for the benefit of company growth. The proportion of dividends distributed to shareholders depends on the company's profitability and dividend policy. The percentage of profits distributed to shareholders in the form of dividends is called the Dividend Payout Ratio.Differences in calculations in determining financial ratios in banking companies are an interesting focus in this study. The study results show quite significant results between financial ratios and managers' decisions in making dividend policy decisions. In the future, the results of this study are expected to be a consideration and reference for investors who want to enter the world of investment, especially in the banking sector.

Faridatul A’la; Titin Agustin Nengsih; Victor Diwantara

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

This research is motivated by the fluctuation in income of areca nut farmers in Lagan Tengah Village, Geragai District, East Tanjung Jabung Regency, which has decreased in recent years. This condition is suspected to be caused by high production costs and unstable areca nut selling prices at the farm level. Therefore, this study aims to determine the effect of production costs and selling prices on areca nut farmer income in Lagan Tengah Village. This research used a quantitative approach with multiple linear regression analysis. The study population was all 1,105 areca nut farmers in Lagan Tengah Village, while the sample size was 92 people, selected using simple random sampling based on the Slovin formula with a 10% margin of error. Data were collected through questionnaires, interviews, observations, and documentation. Data analysis was performed using the classical assumption test, the t-test (partial), the F-test (simultaneous), and the coefficient of determination (R²) test. The results showed that production costs had a partial and significant negative effect on areca nut farmer income, while selling prices had a positive and significant effect on areca nut farmer income. Simultaneously, both variables—production costs and selling prices—have a significant impact on the income of areca nut farmers in Lagan Tengah Village. The coefficient of determination (R²) indicates that production costs and selling prices are able to explain variations in areca nut farmer income quite strongly. From these results, it can be concluded that improving production cost efficiency and stabilizing areca nut selling prices are important factors in increasing the income of areca nut farmers in Lagan Tengah Village. The local government and related institutions are expected to support farmers through subsidy policies, increased market access, and fostering farm management to optimize and sustain farmer income.

Rinaldi Bursan

International Journal of Management Science and Business 2026 International Forum of Researchers and Lecturers

By examining how visual aesthetics play a crucial role in creating a hyperreal symbolic reality, this study critically investigates the creation and consumption of simulacra in the Instagram marketing of regional Indonesian fashion firms. This study shows that local brands actively create representational worlds that negotiate identity between claims of locality and global aesthetic standards, in addition to selling products, using an interpretative qualitative approach that combines netnography, visual semiotic analysis, and in-depth interviews with brand managers and consumers. According to the research, rigorous visual curation techniques result in what are known as ethical simulacra, in which ideals like sustainability and community support are reduced to beautiful pictures divorced from tangible behaviors. In addition to examining ethical conundrums in netnographic research within ambivalent digital settings, this analysis emphasizes the critical role that Instagram's algorithms play as non-human actors that influence aesthetic canons. By highlighting distinctive dynamics including self-exoticization tactics and modernity paradoxes that influence symbolic consumption patterns, this study theoretically advances Consumer Culture Theory and critical marketing by concentrating on the Indonesian setting. The study's findings suggest a more ethical and thoughtful approach to marketing when confronting the logic of digital hyperreality.

Hani Fuadatun Nafisa; Indri Purwanti; Silvianingsih Silvianingsih; Zaskia Adya Mecca; Lina Marlina

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Business activities are essential for helping the economy of society function properly. When starting a business, people usually want to make money, but they are also supposed to follow good values, like being honest in their dealings. In real life, some businesses still do unfair things, like giving false information about products, changing prices unfairly, lowering the quality of goods, and using incorrect measurements when selling items. This research focuses on explaining what honesty means and how it should be used in business according to the principles of Islamic economics. The study uses a qualitative method called literature review, which involves looking at books, journal articles, and other sources that talk about Islamic business ethics. The results show that honesty is a key value in Islamic business because it helps build trust with customers, ensures fair deals, and creates positive relationships between sellers and buyers. The value of honesty in the business world can be demonstrated through transparancy of information about products, honesty in pricing, accuracy in measurement, and not hiding defects in the goods being sold. From an Islamic economics perpective, business activities should not only focus on material income, but also on the value of blessings, ethical responsibility, and mutual prosperity. Thus, the application of honesty in an important foundation for building fair, transparent bisuness practices that are in line with Islamic economic prinsiples.

Na’ilah Syakirah Febriana; Lintang Pramudhita; Dinda Septiana; Sara Imelda Susanti; Fitri Komariyah

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Local fashion businesses require accurate production cost calculations to ensure appropriate and sustainable pricing decisions. Problems often faced by small businesses is determining selling prices without comprehensive calculation of the cost of production. This study aims to analyze the calculation of the cost of production as the basis for determining the selling price at Voraya Wear, a student-based local fashion business developed through the Student Creativity Program (PKM). The research used a descriptive quantitative approach with direct practice methods. Data were collected through observation, documentation, and financial records, then analyzed using the full costing method to calculate the cost of production and the cost-plus pricing method to determine the selling price. The results show that the total production cost was Rp1,831,064 for 24 units, resulting in a unit cost of Rp65,757 for shirts and Rp86,832 for pants. By applying a profit margin of 30–40%, the business generated total revenue of Rp2,520,000 and a net profit of Rp688,936. These findings indicate that accurate cost calculation supports rational pricing decisions and ensures business profitability and sustainability.

Luvyta Sary Siahaan; Ade Adriadi; Ahmad Sazali

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Fruit rot disease is one of the main obstacles in the cultivation of guava (Psidium guajava) because it directly reduces the quality and selling value of the harvest. This research aims to identify and characterize the fungus that causes fruit rot disease in guava. The research was carried out by observing disease symptoms in the field, isolating the pathogen from infected fruit, as well as macroscopic and microscopic characterization of the fungus using Potato Dextrose Agar (PDA) media. The results of the research show that the initial symptoms are blackish brown spots on the surface of the fruit which develop into sunken lesions and spread to cause the fruit to dry out. The fungal isolate has white colonies with a flower-like pattern and forms black aservuli. Microscopic observation shows that the conidia are fusiform, insulated, with darker pigmented middle cells and have a transparent appendix. Based on these morphological characters, the fungus that causes fruit rot disease in guava is thought to belong to the genus Pestalotiopsis sp. Further research is needed through molecular approaches, such as PCR or DNA sequencing, as well as pathogenicity tests to strengthen and confirm the role of this fungus as the main cause of fruit rot disease.

Ilma Wulansari Hasdiansa

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

Nowadays, people are more likely to make transactions online. Online transactions are the same as offline transactions, only the online buying and selling process is carried out via the internet rather than offline, where sellers and buyers meet.  In fact, when carrying out online transactions, some customers become disappointed and disadvantaged, such as when the product ordered is not suitable or is not sent by the seller, especially for customers who experience fraud with large amounts of money.  As a result, it is very important to follow Islamic business ethics when making transactions on Tokopedia.  This research uses qualitative descriptive research where researchers use the literature study method to obtain data.  The research results show that Islamic business ethics at Tokopedia fulfill several Islamic ethical principles

Liza Meichy E. Komul; Adrian Mjesfa; Yellia Priciliya Uktolseja; Albert Muyapa; Julius Denny Polii

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this study is to describe the marketing strategies and adaptability of “cakar bongkar” (second-hand clothing) traders in responding to market dynamics in Nabire City. This study employs a qualitative approach, as it is appropriate for addressing research problems that require an in-depth understanding of the socio-economic realities in Kalibobo Market and Karangtumaritis Market in Nabire City. The data used in this study consist of primary data as the main source and secondary data as supporting and relevant information. Data collection methods are carried out using the triangulation principle, namely through direct observation, in-depth interviews, and documentation. Informants are selected using snowball sampling and purposive sampling methods to obtain comprehensive and representative information. Data processing and analysis are conducted through the stages of data reduction, data presentation, and systematic conclusion drawing. The results of the study indicate that the informants apply five (5) marketing strategies in selling second-hand clothing (cakar bongkar), namely: (1) sourcing strategies, (2) pricing and promotion strategies, (3) word-of-mouth marketing strategies, (4) strategies for building social relationships with customers, and (5) product display strategies using prototype tables to attract consumer attention.

Agoeng Karyanto; Dedy Hidayat; Korinus Reri

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency. The population in this study consisted of all fishermen in Menawi Village, Angkaisera District, Kepulauan Yapen Regency. The research sample included 15 fishermen. The data collection technique used in this study was observation through interviews with fishermen, and the data were analyzed using multiple linear regression analysis with the assistance of SPSS 21.0 for Windows. The results of this study indicate that (a) there is a significant simultaneous effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency; (b) there is a positive and significant partial effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency, which can form the basis for economic policy and natural resource management in the fisheries sector. This research is expected to provide insight for policymakers in formulating strategies to increase fishermen's incomes through improved selling prices and more efficient operational cost management.

Novian Alvina Siri; Rafi Kurniawan; Ardi Febriawan; Jarwono Jarwono; Muhammad Aditya Yulianto

Jurnal Riset dan Inovasi Manajemen 2026 International Forum of Researchers and Lecturers

This study aims to analyze cash budget management at the Kuda Kepang Mas Bagong MSME located in Wates Hamlet, Cepogo Village, Boyolali Regency. This MSME focuses on traditional kuda kepang crafts that have economic and cultural value as a support for local performing arts. The method applied is a descriptive qualitative method with data collection techniques through observation and direct interviews with the business owner. The data reviewed includes the production process, production capacity, cost structure, selling price, revenue, and marketing system. The results of the study indicate that the Kuda Kepang Mas Bagong MSME has consistent market demand, especially for medium-sized kuda kepang products. However, production capacity limitations due to the use of one worker are a major obstacle in increasing business turnover. In addition, cash budget management is still carried out in a simple and unorganized manner, so the potential for liquidity control and financial planning has not reached an optimal level. This study concludes that developing a more organized cash budget and increasing production capacity can be a key strategy in improving the financial performance and sustainability of the Kuda Kepang Mas Bagong MSME.

Miftah Khoirunnisa; Eka Ratna Saputri; Ally Roni; Sulia Ningsih

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

This Micro, Small, and Medium Enterprises (MSMEs) empowerment and development program aims to improve the capacity of business financial management through training in simple bookkeeping, preparation of simple financial reports, and business cost analysis in Tegal Sari Hamlet, Block S, Batumarta 1 Village, Lubuk Raja District, Ogan Komering Ulu Regency. This program is motivated by the low ability of MSMEs to systematically record their finances, separate their business finances from their personal finances, and utilize cost information as a basis for business decision-making. The implementation method includes an initial survey, observation, interviews, training, and direct mentoring for MSMEs. The results of the program indicate that before the program was implemented, most MSMEs had not implemented regular financial records and had not prepared business financial reports. After the training and mentoring, there was an increase in the understanding and skills of MSMEs in recording daily financial transactions, preparing simple profit and loss reports, and calculating the cost of production as a basis for determining selling prices. This activity has a positive impact on increasing the independence and sustainability of MSME business management.

Jamiah Nurhakiki; Marshanda Suraya; Nursania Simbolon; Vina Aliana; Siti Maysarah

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Artistic creativity is an essential aspect of child development, contributing to imagination, fine motor skills, and self-confidence. However, limited access to art-based activities and excessive gadget use have reduced opportunities for children to develop creativity, particularly in rural areas such as Dogang Village, Langkat Regency. This community service program aimed to enhance children’s artistic creativity through the socialization of bracelet-making using paracord as a form of simple and practical non-formal education. The study employed a descriptive qualitative approach, with data collected through observation, interviews, and documentation involving children who participated in the activity. The socialization process included the introduction of tools and materials, demonstrations of basic knotting techniques, and hands-on practice with direct assistance. The results indicated that participants were able to master several basic techniques, including simple knots, braided patterns, and double (cobra) knots, which contributed to improved creativity, precision, social interaction, and self-confidence. In addition to its educational impact, the bracelets produced demonstrated economic potential, with an affordable selling price starting from Rp.5,000 per unit. Therefore, this activity not only supports the development of children’s artistic creativity but also provides opportunities for sustainable micro-enterprise development within the local community.

Tika Oktarina; Puspa Rini; Anadiya Pingki; Sucipto Febrianto; Harifin Saputra

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

This community service program focuses on the theme of creative economy with the aim of encouraging innovation in agricultural products to increase added value and income for Micro, Small, and Medium Enterprises (MSMEs) in Sumber Urip Village, Selupu Rejang District, Rejang Lebong Regency. Although the village has abundant agricultural potential, local products have not been optimally developed due to limited knowledge in processing, packaging, and marketing. The program employed a participatory-educative approach that emphasized active community involvement at every stage, including potential identification, socialization of creative economy concepts, product innovation training, and practical assistance in packaging and marketing. The participants consisted of farmers, MSME actors, and the Bukit Kaba Tourism Awareness Group (Pokdarwis) as strategic partners in developing a tourism-based market. The results indicate that the implementation of creative economy principles improved community understanding of product innovation, hygienic and value-added packaging, and appropriate marketing strategies targeting Bukit Kaba visitors. The strategic selling location at the Bukit Kaba tourism post further enhanced product visibility and market reach. Overall, this program demonstrates that creative economy-based community assistance can effectively strengthen MSME competitiveness, increase household income, and promote sustainable integration between agriculture, local entrepreneurship, and rural tourism development.

Muhamad Davy Kemalludin; Bunga Afrilia Maulandani; Chonita Din

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This qualitative inquiry examines the deliberate operational timing adopted by street vendors selling martabak, a popular Indonesian snack, exploring why nocturnal hours are strategically favored over daytime. The research methodology combined in-depth interviews with ten vendors operating in urban centers like Jakarta and Bandung with a consumer survey of one hundred respondents. Analysis of the collected data identifies a dual strategic foundation. From a demand perspective, night-time aligns with consumer psychology, fostering a leisurely atmosphere conducive to social snacking and impulsive purchases. On the supply side, vendors benefit from diminished direct competition, reduced operational overheads, and tapping into peak demand for evening treats. This synergy effectively cements martabak’s market identity as a beloved night-time culinary ritual linked to socialization. Consequently, the study posits that this chrono-marketing approach represents a savvy adaptation to local socio-economic rhythms. The insights derived provide a framework for micro-entrepreneurs to optimize service timing, aligning business operations with ingrained cultural consumption cycles to enhance sustainability and customer loyalty.  

Marta Dinata, Riadi; Kurniawan Atmadja; Marhaeni Mahaeni; Lely Mustika

Jurnal Elektronika dan Komputer 2026 STEKOM PRESS

Traditional association rule analysis is effective at uncovering co-purchase patterns but fails to provide a global structural view of the market, which often results in fragmented and isolated insights. This study proposes a hybrid framework that integrates the Apriori algorithm with a Minimum Spanning Tree (MST) in order to validate and contextualize association rules within a single structural backbone. Transaction data from a retail store are transformed into a weighted, undirected product graph using an inverse-support function, and an MST is then extracted to represent the market backbone, while frequent itemsets and strong rules are obtained using Apriori. Experimental results on 236 multi-item transactions show that the MST backbone comprises 10 products and 9 fundamental links, with 66.67% of these links being confirmed by strong association rules, indicating a substantial coherence between statistical and structural evidence. The proposed model identifies 41 Apriori patterns that can be embedded in the MST and ranks them using a new metric, Structural Distance, which enables the categorization of Core Patterns, Bridge Patterns, and Complex Patterns according to their structural tightness. This hybrid perspective distinguishes dense, strategically meaningful bundles from anomalous but frequent combinations that are structurally peripheral, thereby offering a more holistic and actionable alternative to conventional Market Basket Analysis. The validated framework can support various applications, including store layout optimization, cross-selling strategies, and the design of path-based recommender systems, and it opens avenues for future extensions based on dynamic graphs and Graph Neural Networks.

Yuliantina, Devi; Putri Irianti Sintaman; Muhammad Achiril Haq; Rihwanun Nufuts; Purwitasari Purwitasari

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity was implemented at SDN 3 Tangkiling to cultivate an entrepreneurial mindset among elementary school students by integrating financial literacy and exploring creative professions. The program emphasized enhancing students' comprehension of fundamental financial principles through socialization activities and rudimentary buying and selling simulations using play money. The “Mini Shop” activity was implemented to facilitate students' learning about the value of money, the distinction between needs and wants, and the importance of saving. This activity was designed using an active and contextual learning approach, which aligns with the characteristics of elementary school students and the principles of the Merdeka Curriculum, emphasizing character building, independence, and creativity. Additionally, the exploration of creative professions was undertaken through the implementation of role-playing and interactive discussions, thereby introducing a variety of occupations and cultivating an interest in entrepreneurship from an early age. The outcomes of the activity indicated that students exhibited increased enthusiasm and comprehension of fundamental financial concepts and demonstrated an interest in elementary entrepreneurial activities. It is anticipated that this program will evolve into an inspirational learning model for instilling financial literacy and entrepreneurial spirit at the elementary school level.

Yuliantina, Devi; Putri Irianti Sintaman; Muhammad Achiril Haq; Rihwanun Nufuts; Purwitasari Purwitasari

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity was implemented at SDN 3 Tangkiling to cultivate an entrepreneurial mindset among elementary school students by integrating financial literacy and exploring creative professions. The program emphasized enhancing students' comprehension of fundamental financial principles through socialization activities and rudimentary buying and selling simulations using play money. The “Mini Shop” activity was implemented to facilitate students' learning about the value of money, the distinction between needs and wants, and the importance of saving. This activity was designed using an active and contextual learning approach, which aligns with the characteristics of elementary school students and the principles of the Merdeka Curriculum, emphasizing character building, independence, and creativity. Additionally, the exploration of creative professions was undertaken through the implementation of role-playing and interactive discussions, thereby introducing a variety of occupations and cultivating an interest in entrepreneurship from an early age. The outcomes of the activity indicated that students exhibited increased enthusiasm and comprehension of fundamental financial concepts and demonstrated an interest in elementary entrepreneurial activities. It is anticipated that this program will evolve into an inspirational learning model for instilling financial literacy and entrepreneurial spirit at the elementary school level.

Ivana Kalista Intan Pratama; Naurah Syahla, Farelia; Lestari, Amanda

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the implementation of the Salam contract in the online sales system of Kwala Official, an online store selling bedding through the marketplaces Shopee, Tokopedia, TikTok, and Blibli. The research method used a qualitative case study approach, with data collection techniques through interviews, observation, and documentation. The results indicate that online sales transactions at Kwala Official reflect the principles of the Salam contract, characterized by advance payment before receiving the goods, clear product information, and guaranteed delivery times. Furthermore, the implementation of the Salam contract is further strengthened by the marketplace system, which provides advance payment facilities, return policies, and refund mechanisms, thus providing protection for buyers. The study also identified supporting factors, such as clear product descriptions and good store management, as well as inhibiting factors such as shipping delays caused by the shipping company, differences in product appearance, and marketplace technical issues. Overall, transaction practices at Kwala Official comply with the terms and conditions of the Salam contract from a Sharia perspective.

Sutono Sutono; Rizaldy Ardiansyah

Jurnal Pajak dan Analisis Ekonomi Syariah 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Dropshipping is essentially a buying and selling process between a seller and a buyer using the internet. Dropshipping is a product sale that allows dropshippers to sell goods to customers using photos from suppliers or stores and then sell them to customers at a price determined by the dropshipper. The questions to be answered through this research are: a) How does the buying and selling process work using a dropship system? b) How does the buying and selling process work using a dropship system from a sharia economic perspective. The method used in this research includes descriptive research with a qualitative approach. The data used are primary and secondary data obtained from verses of the Qur'an and the Hadith, books and journals, articles, and mass media, both print and electronic, related to the focus of the problem being studied in this research. The data analysis technique used in this research is the Miles and Huberman analysis model, using data reduction, data presentation, and drawing conclusions. The results of the study indicate that the Samsarah contract is a solution to dropship transactions. The original law is permissible or permissible if carried out in accordance with Islamic provisions.