MSMEs play a strategic role in supporting the growth and stability of the national economy (Endra et al., 2024), especially in the culinary sector which continues to grow. However, a fundamental problem commonly experienced by MSMEs is the ability to create visually attractive and professional promotional elements. One example is BentoDay, a food business in West Jakarta, which still relies on simple visual promotions through social media without optimal content packaging. This activity aims to develop the digital promotional capacity of participants through program mentoring and training that focuses on creating logos and product catalogs using the Canva application, a digital tool used for easy-to-use visual design purposes that allows even beginners to create posters, banners and social media content (Akbar et al., n.d.). Initial observations, direct training, intensive mentoring, and evaluation of participants' design results are part of the mentoring activity approach. The results of the activity implementation illustrate that participants have the ability to independently produce promotional materials, such as business logos and product catalogs with more attractive and consistent designs. This training not only improves participants' design skills but also has a positive impact on the digital marketing strategy of culinary businesses. MSMEs can improve their competitiveness and increase sales by implementing better design. This approach demonstrates the importance of acquiring digital skills for MSMEs to strengthen their brand identity and expand their consumer reach (Andari, N., Sari, D.P., & Hidayat, 2025). Therefore, using Canva has proven useful for enhancing the competitiveness of MSME digital promotions.

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas layanan, inovasi digital, dan transparansi produk terhadap kepuasan dan kepercayaan nasabah Bank Syariah Indonesia (BSI), serta mengevaluasi peran kepercayaan sebagai variabel mediasi dalam hubungan antar variabel tersebut. Pendekatan kuantitatif digunakan dengan metode survei terhadap nasabah BSI yang tersebar di wilayah penelitian. Hasil analisis menunjukkan bahwa kualitas layanan tidak berpengaruh secara langsung terhadap kepuasan nasabah, meskipun secara umum dinilai sangat baik. Namun, kualitas layanan terbukti memiliki pengaruh positif dan signifikan terhadap kepercayaan nasabah, khususnya dalam hal keramahan, kecepatan layanan, dan kejelasan informasi syariah. Inovasi digital, seperti kemudahan aplikasi, efisiensi transaksi, dan keamanan data, terbukti meningkatkan kepuasan secara signifikan, tetapi tidak secara signifikan memengaruhi kepercayaan. Demikian pula, transparansi produk tidak berpengaruh langsung terhadap kepuasan, namun berpengaruh signifikan terhadap kepercayaan nasabah. Selanjutnya, kepercayaan nasabah terbukti memberikan pengaruh positif terhadap kepuasan, dan menjadi mediator yang signifikan hanya dalam hubungan antara transparansi produk dan kepuasan nasabah. Sementara itu, kepercayaan tidak terbukti memediasi hubungan antara kualitas layanan maupun inovasi digital terhadap kepuasan secara signifikan. Temuan ini menunjukkan bahwa meskipun kualitas layanan dan inovasi digital penting, keduanya memerlukan penguatan dimensi kepercayaan untuk dapat meningkatkan kepuasan nasabah secara optimal. Kejelasan informasi syariah, transparansi produk, dan penguatan trust menjadi kunci dalam membangun kepuasan nasabah dalam layanan perbankan syariah di era digital.

UD. Sarigut Bakery is known as one of several industries that focus on processing bread specifically in the Banda Aceh City area that seeks to produce with a variety of bread. The purpose of this study is to carry out efforts to identify, measure efforts, and analyzing efforts to the phase known to be the cause of the decline in quality of the production process of meses bread through a series of stages of the DMAIC SIX SIGMA methodology. It is known that the main problem is the discovery of disability with a total of 4,096 of the total production of the production of 21896 with a period of 3 months specifically in the dominant disability of Meses bread in the percentage of 81.29%. With the dominant of the disability itself the disability that comes in damaged bread with a percentage of 36.49% present from all of the total disability of related meses bread. After the assessment effort, the DPMO value was obtained by 26723.74 so that there were several levels of Sigma 3, which means it was still far from the world industry level which reached 6σ (3.4 DPMO). Efforts to analyze the data carried out by applying the Fishbone and FMEA (Failure Mode and Effect Analysis) diagrams are known to be related to the cause of the presence of disability from damaged bread with 3 modes of failure in potential, namely bread that is not filled with chocolate with a value of 20, the upper bread with a value of RPN of 80 and failure mode on broken bread with the highest RPN value of 90.

The transportation and logistics sector plays a vital role in supporting national economic growth. This study aims to analyze the effect of inflation and sales growth on the financial performance of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the period 2014–2024. The research method used is a quantitative approach with multiple linear regression analysis. The research sample consists of 7 companies selected through purposive sampling, resulting in a total of 77 observations. Financial performance is measured using the return on asset (ROA) indicator, while inflation and sales growth data are obtained from official sources. The results of the partial test indicate that inflation does not significantly affect financial performance, while sales growth has a positive and significant impact. These findings indicate that companies in this sector are able to manage the impact of inflation efficiently, but sales growth remains the primary factor driving profitability. The coefficient of determination shows that 28.8% of the variation in financial performance can be explained by inflation and sales growth. The implications of these research results highlight the importance of sales growth strategies to support financial performance, as well as the need for efficient management in addressing macroeconomic challenges such as inflation. This study provides empirical contributions to managerial decision-making in the transportation and logistics industry, while also filling a research gap in this sector during the post-pandemic period.

This study aims to analyze the role of management accounting in supporting strategic decision making at PT ABC, a manufacturing company. Management accounting is seen as an important tool in providing relevant financial and non-financial information for planning, controlling, and evaluating performance (Langfield-Smith, 2008). The research method used is a case study with a qualitative approach, where data is collected through in-depth interviews with management and accounting staff, as well as analysis of internal company documents. The results of the study indicate that management accounting plays an important role in providing production cost information, profitability analysis, and performance reports, which are the basis for management in making strategic decisions such as determining selling prices, allocating resources, and planning production capacity (Chenhall & Moers, 2015). However, the study also identified several challenges, such as limitations in information systems and data integration between departments. The implication of this study is the need to improve management information systems and staff training to maximize the benefits of management accounting in strategic decision making. These findings are expected to contribute to the development of more effective management accounting practices in manufacturing companies (Hall, 2010).

Microfinance institutions can enhance the standard of living in villages through principles of justice, partnership, and mutual assistance. Data were collected through in-depth interviews with Islamic microfinance institution managers and beneficiaries in several rural areas. The findings indicate that Islamic microfinance has a positive impact on the economic well-being of rural communities, particularly by providing access to interest-free (riba-free) funding for small businesses, increasing household income, and strengthening the local economy. Furthermore, the presence of Islamic microfinance promotes more responsible economic behavior aligned with Islamic values. Financial education initiatives provided by the institutions also contribute to improving the financial literacy of villagers. In conclusion, Islamic microfinance serves as a vital tool in empowering rural communities through sustainable, fair, and Sharia-compliant economic development.

Purpose : The purpose of this research is to empirically test and analyze the influence of Corporate Social Responsibility, Profitability, Capital Intensity, and Inventory Intensity on the Effective Tax Rate with Firm Size as a moderating variable.


Method : The population consists of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) for 2018-2023, totaling 91 companies. Sample selection used a purposive sampling approach, resulting in 150 data analysis units after excluding 63 outliers, analyzed using the Eviews 12 program. The study uses unbalanced panel data from secondary sources in annual reports. Data analysis techniques were conducted using descriptive statistical approaches and inferential statistical analysis.


Findings : The research findings indicate that Corporate Social Responsibility and Inventory Intensity have no significant effect on the Effective Tax Rate (ETR). In contrast, Profitability negatively affects the ETR, while Capital Intensity has a positive effect. Furthermore, Firm Size moderates the relationship between Inventory Intensity and ETR but does not significantly moderate the effects of Corporate Social Responsibility, Profitability, or Capital Intensity.

Novelty : The study builds upon and extends previous research on the effects of CSR, profitability, capital intensity, and inventory intensity on the ETR by using recent data (2018–2023) and incorporating firm size as a moderating variable to provide a more comprehensive analysis in the Indonesian context.

The problem in this research was to find out the importance of fostering resilience in children aged 5-6 years. This research aims to determine the resilience in children aged 5-6 years in TK State Menara Laut Kindergarten, North Leato Subdistrict, Dumbo Raya District, Gorontalo City. The research method used was qualitative descriptive. The subjects were how to identify resilience in children. The methods employed were observation, interviews, and documentation. Based on the observation results, efforts to develop resilience in children revealed that many struggled with concentration, participation in group activities, managing emotions when facing challenging tasks or situations, communicating with peers, and recovering from failures. Thus, it can be concluded that resilience not only means being immune to stress but also encompasses the ability to learn from difficult experiences, grow from the situation, and develop greater independence and emotional understanding.

This study aims to explore the extent to which promotion and service quality affect GrabFood customer satisfaction among Generation Z who live in Boja Village. This study uses a quantitative method with a survey approach, where data is obtained from 100 respondents who are active users of GrabFood through the distribution of questionnaires. To test the proposed hypothesis, multiple linear regression analysis was used. The findings of the study showed that promotion (with a regression coefficient of 0.45) and service quality (regression coefficient of 0.55) both had a positive and significant impact on the level of consumer satisfaction and the Rvalue of 2 was 0.6 that 60% of the consumer satisfaction variable could be explained by the variables of promotion and service quality, The validity of the regression model used was confirmed through a classical assumption test. These results highlight the importance of synergy between the implementation of effective promotional strategies and service quality improvement to create an optimal customer experience. The practical implications of this research can be used by GrabFood management in designing more efficient marketing strategies to increase customer satisfaction and loyalty. In conclusion, the synergy between effective promotional strategies and improving service quality is the key to creating an optimal customer experience and increasing the satisfaction and loyalty of GrabFood users in the region

The development of digital technology encourages business entities to utilize e-commerce to expand their market. However, many have difficulty managing financial reports because the online sales system is not yet integrated. Ewilla Sewing, a convection business, still records finances manually and separately from online sales.  This study designs and implements an integrated e-commerce financial management accounting system to improve the accuracy, efficiency, and reliability of financial reports. The research method uses a descriptive qualitative approach with observation, interviews, and document analysis. The system was developed with a waterfall model. The results of the study show that the system is able to manage finances more efficiently, accelerate reporting, provide real-time data, support internal audits, and help make more appropriate decisions for Ewilla Sewing.