This assignment is compiled to fulfill the Entrepreneurship Application course which aims to equip students with basic skills in designing, developing, and implementing innovative and sustainable business ideas. In compiling this assignment, the author identifies business opportunities, designs business models, and analyzes the marketing, financial, and operational aspects of the chosen business idea. Through an applicative approach, this assignment also integrates entrepreneurship theory with field practice, so that it can improve students' understanding of the challenges and strategies in building a competitive business. The results of this assignment are expected to be the basis for students to develop a more structured and realistic startup business.

Fundamentally, every individual has two basic needs that must be fulfilled, namely physical and spiritual needs. One of the physical needs that has grown significantly in the digital era is the need for convenience in conducting financial transactions. This study aims to analyze the comparison of satisfaction levels among students of UIN Sunan Gunung Djati toward the four largest e-wallets in Indonesia: Dana, Ovo, ShopeePay, and Gopay. The research employed a quantitative method with a sample size of 20 respondents. The instrument used was a questionnaire distributed via Google Form. As consumers, students not only consider ease of use and low transaction fees, but also pay attention to service quality, security, and transaction speed. Therefore, e-wallet service providers are expected to continuously improve their service quality in order to meet users’ expectations and needs optimally.

Industrialization has been a major driver in Indonesia’s transition from an agrarian to a modern economy. Its contribution to productivity growth, job creation, and economic diversification makes it a strategic component of national development. The integration between industry and other sectors such as agriculture, services, trade, and labor proves essential in strengthening competitiveness and achieving inclusive growth. Findings indicate that despite its potential, industrialization in Indonesia still faces challenges such as import dependency, limited skilled labor, and regional disparities. Therefore, future industrial strategies should focus on enhancing sectoral linkages, promoting equitable development, and improving human capital and infrastructure capacity to support sustainable economic growth.

Evaluating changes in public perceptions of gold investment before and after price increases is the objective of this study. The background of this study rests on the assumption that gold price volatility can affect an individual's interest in and view of gold as an investment vehicle. This study used a quantitative approach by distributing questionnaires using a Likert scale to 50 respondents, the results of which were analyzed using the paired sample t-test. The results of the analysis show that there is no statistically significant difference in people's perceptions before and after the gold price increase (significance value 0.363 > 0.05). The findings of this study indicate that the public still views gold as a safe and stable investment asset in the long term, regardless of price changes in the short term. The results of this study can be used as a reference by market participants and financial planners to understand the tendency of public attitudes towards gold investment.

This study aims to determine whether there is a significant difference in the influence of product reviews and ratings on purchase intention on e-commerce platforms based on age groups. The research used a quantitative approach with a comparative design. A total of 42 respondents participated, consisting of 21 individuals under the age of 25 and 21 individuals over the age of 25. Data were collected using a Likert-scale questionnaire covering three main aspects: product reviews, product ratings, and purchase intention. All 15 statements in the questionnaire were tested and found to be valid. Data analysis included validity testing, reliability testing, normality testing, and the Mann-Whitney U test to compare age groups. The results showed a significant difference between the two age groups regarding the influence of reviews and ratings on purchase intention. These findings indicate that age influences how individuals respond to evaluative information on e-commerce platforms. Therefore, digital marketing strategies should consider demographic differences to more effectively target diverse consumer groups.

This study explores external audit practices in manufacturing companies. This article aims to examine external audit practices at PT Indofood, one of the largest food and beverage companies in Indonesia. The primary focus is on the audit procedures used and compli- ance with applicable audit standards. By using literature analysis and secondary data from various journals and PT Indofood's annual financial reports, this research provides in-depth insight into the effectiveness of external audits in increasing company transparency and accountability. The existing findings show that PT Indofood has carried out an external audit of their consolidated reports in accordance with applicable regulations. This finding underlines that no problems have occurred with external audit practices within PT Indofood so far.

The population density in Surabaya City makes the needs of the community, one of which is transportation, high. Transportation has an important role in meeting the needs of the community in everyday life in the economic, socio-cultural and political fields. Unfortunately, this has led to traffic congestion. Thus, Surabaya City is trying to improve the public transportation system by launching environmentally friendly public transportation as an effort to implement a green economy, namely Suroboyo Bus. This research uses a qualitative method with a library research approach. Information was obtained from various institutional reports, scientific articles, websites, books, and related regulations. The focus of data acquisition sources is credible journal publishers. The results showed that congestion in Surabaya City was reduced due to the enthusiasm of the community to switch to public transportation compared to private vehicles to reduce greenhouse gas emissions. In addition, the Suroboyo Bus payment innovation by exchanging plastic bottles has succeeded in attracting the interest and awareness of some people in Surabaya City to manage plastic bottle waste, although there are still other complaints in the implementation of the policy. The role of Suroboyo Bus as an effort to improve the green economy can be said to be quite successful, but improvements still need to be made and the involvement of the government and the community so that Suroboyo Bus continues to be an environmentally friendly sustainable transportation.

This study examines the theoretical foundation of applying forensic audits to identify financial fraud. It focuses on key factors such as auditor competence and professional skepticism, as discussed in various studies. Using a qualitative approach, data were collected through literature review to gather diverse perspectives on forensic audit practices and their effectiveness in detecting financial fraud. By analyzing various journals that employ a quantitative approach, this review identifies key themes such as auditor competency, professional skepticism, and audit techniques used in detecting fraud. The findings indicate that a combination of auditor expertise and skepticism can significantly enhance the effectiveness of forensic audits in detecting financial fraud. This review also concludes that forensic auditing is effective in uncovering various types of fraud.

This study aims to analyze the implementation of the accounting system at Mie Baso Akung, which is part of the Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The main focus of this report is to explain the accounting system in the cash sales, purchasing, inventory, and payroll and wages sections. In its work, the author uses qualitative methods through interview techniques and also observation. Based on the results of the study, it was found that most of the processes are still carried out manually by the owner who does not comply with the proper procedures. This indicates the need for the implementation of a more structured system to improve operational efficiency. In addition, this study also identified obstacles in inventory management, which is very important to maintain the availability of raw materials and production efficiency. Therefore, Mie Baso Akung needs to implement a more detailed accounting information system and better internal control in order to improve operational efficiency that can help Mie Baso Akung in managing its finances and operations more effectively.

This article explores the strategic implementation of financial and fiscal policies aimed at enhancing community welfare. It begins by defining key concepts and the importance of sustainable economic growth for societal well-being. The study highlights the role of government spending and taxation in redistributing resources to underserved populations. By analyzing case studies from various countries, the article illustrates successful policy frameworks that have led to improved living standards. Furthermore, it discusses the challenges policymakers face in balancing economic efficiency with equity. The significance of stakeholder engagement in policy formulation is also emphasized, showcasing how community input can lead to more effective outcomes. Additionally, the article examines the impact of social safety nets and public services on reducing poverty and inequality. It advocates for a holistic approach that integrates both financial and fiscal measures to create a comprehensive strategy for welfare enhancement. Ultimately, the findings suggest that well-designed policies can significantly improve the quality of life for all citizens. The article concludes with recommendations for future research and policy development aimed at fostering inclusive growth.

This study examines cases of corruption in Indonesia’s financial sector and state-owned enterprises (SOEs), focusing on PT A, PT B, and PT C. The research aims to analyze and compare the modus operandi and system vulnerabilities that enable corruption in these companies. Data were collected through analysis of investigation and financial audit reports, legal literature, and relevant regulations, specifically the Anti-Corruption Law (UU TIPIKOR) and the Anti-Money Laundering Law (UU TPPU). Findings reveal that weak internal controls and limited forensic accounting practices are key factors facilitating corruption, including embezzlement at PT A, procurement specification manipulation at PT B, and fictitious transactions at PT C. The application of forensic accounting and strengthening of internal control systems are essential in detecting and preventing financial manipulation, which can be detrimental to the state. This study recommends implementing forensic accounting, reinforcing internal oversight, conducting stricter procurement audits, and fostering interagency cooperation to enhance effective anti-corruption measures.

This study examines the dynamics of monetary policy and economic diplomacy in maintaining the stability of the Rupiah exchange rate in the context of Indonesia’s international financial market. Indonesia’s economic stability is closely tied to the Rupiah’s value, which is influenced by both domestic economic policies and external global factors. The study analyzes the effectiveness of various monetary policy instruments used by Bank Indonesia, such as the benchmark interest rate, foreign exchange market interventions, open market operations, and minimum reserve requirements. Furthermore, it explores the role of economic diplomacy, including bilateral swap agreements and international cooperation, in enhancing Indonesia's foreign exchange reserves and stabilizing the Rupiah. Despite these efforts, external challenges such as global economic uncertainty, commodity price volatility, and geopolitical tensions continue to pose risks to exchange rate stability. The study concludes with strategic recommendations for strengthening monetary policy, including diversification of foreign exchange revenue, enhancing domestic financial markets, and fostering synergy between fiscal and monetary policies.

This study aims to analyse the trends and best practices of compulsory motor vehicle insurance in various countries as a lesson for Indonesia. The method used is literature observation with the traditional literature review method of articles published in international journals and practices that have been carried out by several selected countries, namely England, Germany, Kenya, India, Japan, the United States, Malaysia, Singapore and Australia. The results of the analysis show findings that most countries implement a compulsory motor vehicle insurance system. This insurance aims to provide financial protection to accident victims and encourage legal compliance among vehicle owners. Although this policy has provided significant benefits, such as reducing the financial burden on victims and more efficient dispute resolution, challenges such as high premiums, the complexity of the claims process, and uninsured vehicles still need to be overcome. The application of digital technology, including blockchain, is expected to increase transparency and efficiency in the claims process. Thus, this article highlights the importance of continuous improvement in the compulsory insurance system to ensure fair and effective protection for all parties involved. Based on these international practices, several recommendations for Indonesia include: strengthening mandatory insurance regulations, implementing technology in the insurance management system, increasing public insurance literacy, and developing policies that anticipate the emergence of autonomous vehicles. This study highlights the importance of learning from international experiences in developing an effective and sustainable compulsory motor vehicle insurance system in Indonesia.

Examining how the Islamic monetary system uses money to build a stable and just economy is the aim of this study. Money is not to be hoarded or handled like a commodity, according to the Islamic monetary system, which views it as a public good and flow notion that functions as a medium of exchange and a unit of value. In Islam, money serves primarily as a medium of exchange, a standard of payment, and a gauge of value, speculation and wealth hoarding are prohibited. In contrast to traditional interest-based systems, the Islamic monetary system places a higher priority on mechanisms that allow for profit-and-loss sharing. Because hoarding money can slow down economic turnover and produce stagnation, it is forbidden in Islam. This is because money must continue to circulate in order to preserve economic viability.  QS Al-Hasyr: 7 and QS At-Taubah: 34–35, which explain hoarding of wealth and promote the use of money for the good of society, both highlight this principle of wealth sharing. Using data from pertinent literature and journals, this study employs a qualitative methodology based on literature reviews. Furthermore, This study is expected to provide the groundwork for a more effective sharia monetary policy that encourages equitable and balanced economic growth.

This study aims to evaluate the impact of Work-Life Balance, Employee Internal Marketing, and Corporate Culture on Organizational Citizenship Behavior (OCB) among employees of PT XYZ Cikarang. OCB is a voluntary action taken by employees to improve organizational performance beyond their official responsibilities. An optimal work-life balance can improve employee well-being and strengthen their commitment to the company. Internal Employee Branding serves to strengthen employees' identity and relationship with the company, while Corporate Culture forms values and norms that encourage constructive behavior in the work environment. This study applies a quantitative method with a multiple regression analysis approach. Information was obtained through questionnaires distributed to employees of PT XYZ Cikarang. The research findings indicate that work-life balance, internal marketing for employees, and organizational culture have a positive and significant impact on OCB, both separately and together. The main factor that is most influential in strengthening OCB is Organizational Culture, which shows the important role of company values and norms in shaping employee attitudes. The findings suggest that companies should improve work-life balance, strengthen internal brands, and create a supportive organizational culture to encourage employees to perform behaviors that go beyond their responsibilities.

This study examines the interaction between conservative financial reporting and managerial incentives in decision-making, using a qualitative approach through a literature review. Conservative financial reporting plays a crucial role in enhancing the transparency and accuracy of information utilized by managers in the decision-making process. On the other hand, optimally designed managerial incentives can encourage managers to value and utilize the accounting information presented conservatively. The findings indicate that accounting conservatism can reduce the risk of inappropriate decision-making, although it may also pose potential risks of avoidance towards necessary investments for company growth. This research provides insights into the importance of balancing the implementation of conservative financial reporting and managerial incentives, as well as its implications for corporate performance. The results of this study are expected to serve as a reference for company management in designing more effective incentive systems and reporting.

Service quality and online promotion play a crucial role in influencing customer satisfaction. Their application extends beyond merely boosting sales volume; they are also essential in observing customer behavior and fulfilling their needs by understanding the types and qualities of services that customers desire. This study aims to investigate the impact of service quality and online promotion on customer satisfaction at PT. Tirta Asasta Depok (PERSERODA). The research methodology utilized is quantitative statistical analysis. The population for this study comprises the customers of PT. Tirta Asasta Depok (PERSERODA). Data collection methods include interviews, questionnaires, documentation, and observation, with the primary data collection being done through questionnaires. Data processing is conducted using SPSS 16.0 software with multiple linear regression analysis techniques. The results indicate that service quality significantly influences customer satisfaction and that online promotion also has a significant effect on customer satisfaction. Furthermore, both service quality and online promotion together have a simultaneous and significant impact on customer satisfaction.

The purpose of this paper is to determine the occurrence of the return of containers from the port to PT. Sentra Sinar Baru (Persero) Central Java Region due to not being loaded on the ship, delivery orders issued before confirmation to the depot, damage to containers during loading and unloading at the port and at the depo container yard. The data collection method used by the author is the observation method by making direct observations at PT. Sentra Sinar Baru Semarang Branch, interview method by interviewing several staff at PT. Sentra Sinar Baru Semarang Branch, the method of studying the literature contained in the book as a reference in this writing, as well as the method of documentation carried out by collecting documents deemed relevant to the title. The results of this discussion indicate that the prevention of containers that are not loaded on the ship by PT. Sentra Sinar Baru (Persero) in the Central Java region, reducing the occurrence of delivery orders issued early with effective communication between shipping companies and depots, minimizing damage to containers at the port or at the container yard.

In distributing zakat, zakat management is required which details the management of zakat given from an institution to prospective zakat recipients. Management of zakat distribution is carried out to make it easier for Amil to be directed in terms of zakat distribution in accordance with sharia principles. In this research the author tries to make research and analysis regarding the management of zakat distribution at the North Sumatra Regional Unit PLN Baitul Mall Foundation which includes planning, organizing, distributing zakat, as well as monitoring the validity of muzaki when receiving zakat, such as the validity of muzaki in terms of residence and family. , and education. The results of this research will show that the North Sumatra Regional Unit PLN Baitul Mall Foundation has become a superior ZIS (zakat, infaq, shadaqoh) management institution that is trustworthy, professional and transparent within PT PLN (Persero) in empowering mustahik to become muzaki.

The research aims to analyze the impact of implementing Islamic Business Ethics on enchancing employee perfomance at CV. Citra Medan Printing. The researcj methodology employed is descriptive qualitative research. Data ware gathered through the researcher’s field observations during an internship at the company and through interviews with the owner of CV. Citra Medan. The result of this studi demonstrate that the implementation of Islamic Business Ethics at CV. Citra Medan Printing has a positive impact on employee perfomance. Employees engaged in business practices aligned with islamic values tend to be more motivated, exhibit higher commitment levels and show improvements is productivity. This study provides recommendations for similar companies to consider implementing Islamic Business Ethics aas a strategy to boost employee perfomance and fortify the company’s image. Furthermore, this research contributes to a deeper understanding of how Islamic Business Ethics can be applied in the context of modern business.

The main problem in this research is what factors influence customer decisions in choosing BRI Bank Britama Savings Products in Fatukoa Village. The aim of this research is to see and explain what influences the decisions of Fatukoa Village customers in saving with Britama Savings Products. This type of research uses descriptive qualitative research. The data sources in this research are primary data and secondary data. Where data collection uses interview, observation, and documentation techniques. determining informants using Purposive Sampling, totaling 6 people. The time and place of the research was carried out in the 2023-2024 academic year, on a number of customers who live in Fatukoa Village, Kupang City. The results of this research explain that the factors that influence customers' decisions in choosing Britama Bank BRI savings products are influenced by cultural factors because cultural influences play a key role in customer decisions. The socialization process from the experience of being a customer for eight years, the use of banking products since the beginning of college, and the management of business transactions are the main factors in choosing Britama Savings. Social Factors due to the existence of reference groups, both from friends and family, have a big impact. Suggestions from friends about the benefits of interest rates and easy access to BRI Bank's online services, as well as recommendations from wives who are BRI Bank customers, are taken into consideration in the decision to save on Britama Products. Personal Factors due to Age, life cycle stage, work and economic environment are factors personal influences on product choices. The decision to save in BRI Bank Britama Products is based on long-term goals, investment, financial discipline, and economic considerations as well as income that can be invested, and Psychological Factors because the motivation for opening a Britama Savings account is related to biogenic and psychogenic needs, such as increasing pension funds, long-term investment, increasing financial discipline, and building savings habits. Trust and positive attitudes towards Britama products, supported by the reputation and security of BRI Bank, also play a key role in decision making. Apart from that, information from reference groups, socialization experiences, economic considerations, and trust in banking institutions are key factors that shape customer decision behavior.

Business is an activity of the economy, where business activities take place in the market. Where the market is a meeting place for traders and buyers. One of them is the Muara Sabak Ulu Traditional Market with traders who are predominantly Muslim. Competition is an organization or individual vying to get what they want. This study uses a type of qualitative research and the object of this research is the traditional market traders of Muara Sabak Ulu. Sources of data used are primary data and secondary data, the techniques used in collecting data are observation, interviews and documentation. The determination of the pricing mechanism at the Muara Sabak Ulu Traditional Market is found in the selling price and the interest of the buyer where the trader will raise the price of the goods above the price given by the distributor. The factor for the occurrence of violations of business ethics in the Muara Sabak Ulu Traditional Market is because the opportunity to cheat will encourage people to do so. The intention to cheat will increase if the trader is under pressure to achieve a goal that he feels is very important. There are traders in the Muara Sabak Ulu Traditional Market who comply with the ethics of trading and the principles of Islamic business ethics and there are also those who are not in accordance with the principles of Islamic business ethics.

The aim of this research was to determine the level of lecturers' satisfaction with the quality of the Undergraduate Development Economics Study service program, Faculty of Economics, Trisakti University, and to look for the determining factors of lecturer satisfaction, so that they can find out the dominant factors in the quality of the Undergraduate Development Economics Study service program, Faculty of Economics, University. Trisakti. Research data was obtained by distributing a lecturer questionnaire with 32 questions via online media (Google Form). The results show that the service satisfaction of the study program for Lecturers and Education Personnel of the Development Economics Undergraduate Study Program, Faculty of Economics and Business, Trisakti University is on average good and very good from these aspects: (1) competency development, (2) career development, ( 3) development of research and scientific work, (4) development of community service, (5) additional development and welfare. The implications of these results indicate that lecturers within the scope of the Development Economics Study Program are satisfied with the services provided by the study program, however, because the level of satisfaction is not all very good, the study program in the future needs to improve services.

This study aims to investigate how responsibility and commitment can affect employee performance. This study's research technique uses qualitative methods, or more specifically, observation techniques used over the course of a month in the North Sumatra Governor's office. The study's findings indicate that responsibility and dedication play a big part in employee performance since they affect job productivity inside the organization, which in turn affects how the public perceives the organization. Therefore, it can be claimed that the organization's function may help each employee become more committed and responsible. which will eventually be able to offer the public the greatest service.

This study aimed to determine the effect of consumer behavior, word of mouth, and halal labeling on the decision to use Grab Food services. The population in this study are consumers who use Grab Food services. The sample in this study were 96 consumers who were obtained through the sampling technique with the Lemeshow method. The data collection method uses a questionnaire which is distributed to all consumers and the data is processed using multiple linear regression analysis. The results of multiple linear analysis show that consumer behavior, word of mouth, and halal labeling have a positive and significant effect on the decision to use grab food services. This research is expected to increase knowledge regarding consumer behavior, word of mouth, and halal labels in using Grab Food services and maintain good relations with consumers by maintaining the quality of products and services that can be used to make usage decisions.
                                                                                                                           
 

Tujuan dari penelitian ini untuk mengetahui pengaruh Leverage dan Profitabilitas terhadap Earnings Response Coefficient pada perusahaan Manufaktur Sektor Makanan Dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2014-2018. Populasi penelitian ini meliputi Perusahaan Manufaktur Sektor Makanan Dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang ditetapkan diperoleh jumlah sampel 9 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian yang menunjukkan bahwa Leverage dan Profitabilitas  tidak berpengaruh, dan Leverage, Likuiditas  secara bersama-sama berpengaruh terhadap Earnings Response Coefficient.
 
 

The aim of this research aims to investigate the impact of factors that influence students' readiness to undertake an entrepreneurial career in an academic environment. These factors include education, motivation, practical experience, and social support from universities. In addition, this research also identifies relevant business opportunities that can support students in their entrepreneurial preparation. The type of research used in this research is qualitative research with descriptive methods. The descriptive method is considered suitable for explaining the influence and business opportunities on students' readiness to become entrepreneurs. The data in this research report was obtained in accordance with books, journals, articles, theses, the internet and so on related to the research topic. The results of this research provide valuable insight into how universities can more effectively prepare students to become successful entrepreneurs. The conclusion is that students have great potential to start their own businesses as long as they have innovative ideas, relevant skills, and access to the necessary resources.
 
Keywords: Influence, Business Opportunities, Student Preparation, Entrepreneurship, Entrepreneurship Education, Motivation, Social Support, Academic Environment, Higher Education.

This research aims to analyze the application of Income Tax (PPh) on E-Commerce business transactions in Kupang City. This research is a descriptive qualitative research with qualitative research type. The type of data used in this research is qualitative data, while the data sources come from primary data and secondary data. Data analysis was conducted using data analysis techniques based on Miles and Huberman. The results of the research show that the implementation of income tax (PPh) on E-Commerce businesses in the city of Kupang has not gone well because, up to now there is no separation or grouping of E-Commerce taxes and the majority of E-Commerce business actors have not registered their businesses online