Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia’s economy but still face numerous challenges in enhancing their competitiveness in the digital era. Digital marketing serves as a key strategy in expanding market reach and improving promotional efficiency. This study aims to explore the role of digital marketing in supporting MSME growth through a case study of the Merdeka Belajar Kampus Merdeka (MBKM) program implemented in Sukamaju Village, Majalaya District, Bandung Regency. This research employs a qualitative approach, utilizing observations and interviews with MSME actors who participated in digital marketing training. The activities included socialization, seminars, and direct mentoring on utilizing social media, marketplaces, and engaging promotional content creation. The findings reveal that the digital marketing training program positively impacted the understanding and skills of MSME actors in leveraging digital technology. A total of 27 seminar participants expressed high interest in implementing digital marketing strategies in their businesses. Additionally, direct mentoring helped MSME actors formulate more effective promotional strategies.

Effective sales transaction processing influences the quality of the accounting information produced, which ultimately can support better managerial decision making in the company. The research aims to analyze the influence of sales transaction processing on the quality of sales accounting information in companies. Using quantitative methods, data was collected through surveys distributed to related parties in the company's sales accounting process. The variables analyzed include accuracy, timeliness and completeness of information produced by the sales transaction processing system. The research results show that good sales transaction processing, which involves proper recording and the use of reliable information systems, has a significant positive influence on the quality of sales accounting information. These findings indicate that improving transaction processing increases the quality of accounting information, which ultimately contributes to the efficiency and effectiveness of company management.

Internal control systems have a crucial role in minimizing risks that can occur in the purchasing cycle in organizations, including in the hotel industry. This research aims to analyze the role of the internal control system in mitigating risks in the purchasing cycle at The Wing Es-Hotel. This research uses a case study approach with data collected through interviews, observation and documentation. The research results show that implementing an effective internal control system can identify potential risks such as errors in supplier selection, non-conformity of goods received, and uncontrolled expenditure. By having control elements such as proper authorization, authority and internal audit, these risks can be minimized. This study provides recommendations for The Wing Es-Hotel to improve sustainability monitoring and evaluation of the internal control system to support operational efficiency financial losses

Accounting Information Systems (AIS) play an important role in supporting the effectiveness of e-business transactions, especially in a business environment that is increasingly dependent on digital technology. This research aims to examine the influence of AIS on the effectiveness of e-business transactions in Indonesia, with a focus on aspects of speed, accuracy and security of transactions. The research method used is a survey with a quantitative approach, where data is obtained through questionnaires distributed to e-business actors in various industrial sectors. The research results show that the use of integrated AIS can increase operational efficiency, reduce transaction recording errors, and increase transparency in financial reporting. Apart from that, SIA also contributes to increasing customer trust through a safer and more reliable system. The implications of this research show that good AIS implementation is crucial in supporting the sustainability and effectiveness of e-business transactions, so it is hoped that it can become a reference for companies that want to optimize their e-business performance.

Tradisi merupakan sesuatu fenomena kebudayaan, karena tradisi adalah praktek kebudayaan dari suatu komunitas. Praktek kebudayaan memperlihatkan makna dari nilai-nilai sesuatu kebudayaan, dimana nilai-nilai kebudayaan merupakan tujuan dari manusia untuk memenuhi kebutuhan dasarnya. Tradisi yang masih melekat secara turun-temurun dari nenek moyang dan masih populer di minangkabau hingga masa sekarang. Tujuan penelitian fokus untuk mengatahui bagaimana pandangan Hukum Islam dari segi Urf terhadap larangan pernikahan sasuku yang ada diminangkabau terkhusus di Nagari Batu Bajanjang Kabupaten Solok. Kajian ini menggunakan metode penelitian lapangan (field research). Sumber data yang digunakan adalah sumber data primer berupa wawancara dengan pemuka adat istiadat sedangkan data sekunder dari buku-buku dan artikel yang relevan dengan penelitian ini. Hasil penelitian ini menunjukkan bahwa Pelaksanaan mamangkeh dan maasok gombak yang sudah menjadi adat di Nagari Batu Bajanjang Kabupaten Solok, tidak bertentangan atau berlawanan dengan hukum Islam, karena memotong rambut tidak ada terdapat larangannya dalam hukum Islam sebelum melaksanakan akad pernikahan. Jadi dapat disimpulkan bahwa pelaksanaan tradisi mamangkeh dan maasok gombak hukumnya mubah (boleh). Selain itu, tradisi ini mengandung maslahah atau kebaikan bagi calon yang akan melaksanakan suatu pernikahan, seperti memberikan atau mengumpulkan berupa penggalangan dana (uang) pada saat pelaksanaan acara mamangkeh dan maasok gombak, yang dapat membantu secara ekonomi untuk melangsungkan acara resepsi perkawinan, disamping itu, kedua mempelai mendapatkan nasehat dan siraman rohani yang berkenaan dengan perkawinan, tanggung jawab serta hak dan kewajiban satu sama lain agar lebih siap untuk menempuh hidup berumah tangga.

Penelitian ini bertujuan untuk menganalisis kebijakan terkait konsep pemberian hak desain industri dan perlindungan desain industri yang ada di indonesia berdasarkan peraturan yang berlaku. Urgensi dari penelitian ini yaitu mengingat masih rendahnya tingkat kesadaran masyarakat Indonesia akan pentingnya perlindungan desain industri sehingga menyebabkan maraknya tindakan-tindakan pelanggaran hak desain industri saat ini. Penulis dalam menyusun penelitian menggunakan jenis penelitian yuridis normatif dengan memanfaatkan data sekunder melalui metode studi kepustakaan. Spesifikasi penelitian berupa deskriptif analitis dengan metode analisis data kualitatif. Penelitian ini memiliki salah satu fokus bahasan berupa konsep pemberian hak desain industri di Indonesia yang mana belum pernah diteliti pada penelitian sebelumnya. Hasil penelitian menunjukkan bahwa konsep pemberian hak desain industri yang diberlakukan di Indonesia menganut stelsel konstitutif yang merujuk pada asas first to file atau asas pendaftaran pertama diikuti dengan asas kebaruan yang menjadi salah satu syarat supaya desain industri dapat dilindungi. Perlindungan hukum atas adanya pelanggaran hak desain industri dapat dilakukan melalui 2 (dua) alternatif cara yaitu perlindungan secara preventif dan perlindungan secara represif. Perlindungan preventif yang tercermin pada Pasal 2, 6, 9 UU Desain Industri yang mengatur syarat, subjek dan lingkup hak yang diberikan. Sedangkan perlindungan secara represif tercermin pada Pasal 37, 39, 46, 47, dan 54 UU Desain Industri yang mengatur terkait pembatalan pendaftaran desain industri, tata cara gugatan, penyelesaian sengketadan ketentuan pidana tindak pelanggaran desain industri.

This study aims to analyze the effect of employee competence and job satisfaction on employee performance, with employee engagement as a mediating variable at PT Perkebunan Nusantara XII Surabaya. Employee competence and job satisfaction are crucial factors in improving employee performance, while employee engagement plays a role in strengthening this relationship. This research adopts a quantitative approach using secondary data from employee competency measurement reports for the 2020-2022 period. The analysis method employed is Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach. The findings indicate that employee competence and job satisfaction have a positive and significant impact on employee performance. Furthermore, employee engagement has been proven to play a significant mediating role in the relationship between employee competence and employee performance, as well as between job satisfaction and employee performance. In other words, employees with high competence and job satisfaction tend to be more engaged in their work, ultimately enhancing their performance. These findings have practical implications for companies to improve employee competence and job satisfaction through training, fair incentive distribution, and creating a work environment that fosters employee engagement. This study also contributes to the development of human resource management theory, particularly regarding employee engagement as a mediating factor in enhancing employee performance.

This study aims to analyze the financial performance of PT Perkebunan Nusantara I Regional 5 Surabaya for the 2019-202 period. The method used in this research is quantitative descriptive method. To determine the financial performance of PT Perkebunan Nusantara I Regional 5 using financial ratio analysis techniques. The ratio analysis used in this study are liquidity ratios (current ratio, cash ratio and quick ratio), solvency ratios (DER ratio, DAR ratio and LTDtER ratio), activity ratios (total asset turnover, receivable period turnover and inventory turnover) and profitability ratios (GPM, NPM, ROE, ROI and ROA). Quantitative data in this study are in the form of financial statements of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period. Based on the liquidity ratio, PT Perkebunan Nusantara I Regional 5 in 2019-2023 experienced a significant increase from 2020-2023 and its liquidity was better in 2023. The financial performance of the solvency ratio of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period shows a healthy and stable condition. The financial performance of the activity ratio of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period shows efficiency in managing receivables and inventories, but the use and utilization of assets to generate income needs to be improved. The financial performance of the profitability ratio at PT Perkebunan Nusantara I Regional 5 is classified as unfavorable which can increase the Company's losses. In general, the Company's performance for the 2019-2023 period is less healthy.

This study aims to analyze the effect of e-service quality and e-trust Whatsapp Reminder on customer loyalty of BPJS Ketenagakerjaan Banyuwangi Regency with customer satisfaction as an intervening variable. In the digital era, technology-based services are a key factor in improving customer experience, especially in social security services. This study uses a quantitative approach with a survey method involving 100 respondents of BPJS Ketenagakerjaan Banyuwangi Regency participants who have used the Whatsapp Reminder service. Data was collected through questionnaire methods and direct interview sampling and then analyzed using the Smart PLS method. This Smart PLS analysis method used to analyze data is the value of Path Coefficients, P-value, and T-Statistics. The results showed that e-service quality and e-trust Whatsapp Reminder have a positive and significant influence on customer satisfaction. In addition, customer satisfaction acts as a mediator that strengthens the relationship between e-service quality and e-trust Whatsapp Reminder on customer loyalty. Thus, improving the quality of digital services and trust in the WhatsApp Reminder system contribute directly to BPJS Ketenagakerjaan customer loyalty. These findings provide implications for service managers for BPJS Ketenagakerjaan participants to continue to improve digital service quality and build customer trust in order to maintain loyalty in the long term.

This research explores the evaluation of financial performance in banking companies through financial ratio analysis and case studies. Analyzing three banks – BNI, BRI, and Bank Mandiri – reveals variations in stock prices, financial efficiency, and net profit performance. The conclusion is that BNI's stock is undervalued, BRI's is overvalued, and Bank Mandiri's situation is mixed. Although debt ratios are safe, both ROA and ROE fall below standards. However, operational efficiency is reflected in a healthy NPM. This study provides in-depth insights into the complexity of banking companies' performance.