This This study systematically reviews the impact of tax sanctions and other influencing factors on tax compliance behavior among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Through a Systematic Literature Review (SLR) of six empirical studies published between 2021–2025, the analysis reveals that tax sanctions significantly enhance compliance, but their effectiveness depends on mediating variables such as tax literacy, perceptions of fairness, and the quality of tax services. Key findings indicate that while sanctions positively influence compliance, their impact is diminished without adequate taxpayer education or equitable enforcement. Contextual factors like financial constraints and social norms further modulate compliance behavior. The study underscores the need for a holistic policy approach, integrating sanctions with educational programs, improved digital services, and tailored incentives to foster voluntary compliance. Practical recommendations include enhancing MSMEs’ tax literacy, ensuring consistent sanction implementation, and optimizing e-filing systems. This synthesis contributes to the tax compliance literature by highlighting the interplay between punitive measures and socio-economic contexts in shaping MSMEs’ fiscal behavior.
 

The development of electric vehicles (EV) as part of the transformation of the global transportation system offers a strategic solution to support economic sustainability and environmental preservation. This study aims to analyze the impact of EVs on infrastructure and develop sustainable solutions through a qualitative approach with a case study method. The results of the study indicate that EV adoption can significantly reduce greenhouse gas emissions, improve urban air quality, and support energy efficiency. In addition, the development of the EV industry drives economic growth through job creation and utilization of local resources, especially in the context of implementing the Domestic Component Level (TKDN). However, the success of the transition to an electric-based transportation system is highly dependent on the readiness of the charging infrastructure, policy consistency, and public awareness. This study recommends cross-sector collaboration in developing an EV ecosystem, accelerating the downstreaming of the battery industry, and integrating renewable energy transitions to maximize the positive impact of EVs on sustainable development in Indonesia.

This study examines the impact of interest rates on economic growth in Indonesia using a time series approach. Interest rates play a significant role in determining the levels of investment and consumer spending, both of which are key factors in economic growth. Monthly secondary data from 2016 to 2021 were used to analyze this relationship through path analysis. The results show that low interest rates can stimulate economic growth by enhancing access to funding, while high interest rates tend to reduce economic activity. The relationship between inflation, interest rates, and economic growth is highly complex, with important implications for Bank Indonesia’s monetary policy. This study emphasizes the need for a deep understanding of the interaction among these three variables to formulate policies that support sustainable growth.

Managerial accounting reports play a critical role in providing relevant financial and nonfinancial information for management in the strategic decision-making process. This study aims to analyze the extent to which managerial accounting reports are utilized as a basis for planning, controlling, and evaluating strategic decisions within an organization. Using a quantitative descriptive approach, data were collected through questionnaires distributed to managers from various manufacturing sector companies. The results show that the accuracy, relevance, and timeliness of managerial reports significantly influence the quality of strategic decisions made by management. These findings emphasize that the integration of managerial accounting information into the strategic process is crucial for enhancing organizational competitiveness and performance.

This study aims to analyze the application of the Activity Based Costing (ABC) method in determining the cost of production at Brownies Mawar, a small and medium-sized enterprise (SME) in Bekasi. This SME is a small business that has been producing various types of brownies for more than 20 years, but still uses a conventional cost accounting system. The ABC method allows for more accurate cost allocation by identifying each activity in the production process and assigning costs based on actual resource consumption (cost drivers). Data collection was conducted through observation, interviews, and documentation. The research results show that the production cost per unit using the ABC method is Rp 3,190 for the Original variant and Rp 3,470 for the Combination variant. With selling prices of Rp 25,000 and Rp 30,000 respectively, the SME achieves a high profit margin and a total monthly gross profit of Rp 42,656,400. These findings indicate that the ABC method is effective in providing accurate cost information, uncovering hidden costs, and supporting more competitive pricing strategies.

This research examines the breadth of Indonesia's banking sector and financial service providers, focusing on their contributions to national economic development. The research methodology employed involves comprehensive literature review through examination of pertinent academic and industry sources related to Indonesia's traditional banking sector. The findings reveal that Indonesia's financial banking framework comprises two primary segments: traditional commercial banks and Shariah-compliant banking institutions, distinguished by their core operating philosophies, profit-sharing mechanisms, and regulatory oversight structures. Shariah-based banking has demonstrated remarkable expansion, achieving approximately 15% annual asset growth rates, indicating growing consumer confidence and market acceptance. Indonesia's financial service landscape encompasses two distinct categories: Banking Financial Service Providers (LKB) and Non-Banking Financial Service Providers (LKBB), where each category fulfills essential functions in facilitating financial intermediation processes. The digital revolution has fundamentally transformed financial service delivery models, promoting greater financial inclusion and accessibility across diverse population segments. The research findings indicate that effective collaboration among different categories of financial institutions is crucial for maintaining overall financial system stability while fostering sustainable national economic expansion.

The main focus of this study is on the implementation of sustainability strategies and dynamic capabilities, This study aims to identify and analyze factors that influence business sustainability at CV. Dealima Prosent, Through a qualitative approach with a phenomenological method This research was conducted at CV. Dealima Prosent which is located in Dusun Gantang, Boboh Village RT 03 RW 02, Menganti District, Gresik Regency, the study was conducted for 3 months. Data collection techniques with observation, interviews and documentation. The results of the study indicate that the sustainability of CV. Dealima Prosent's business is greatly influenced by the management of skilled and competent human resources, as well as the application of the latest technology to improve efficiency and product quality, to further strengthen competitiveness, companies are recommended to expand non-technical training for employees, develop an online platform for customer service, and highlight quality and service to compete in the market. The research subjects involved 1 business owner, 1 employee and 4 Customers. Data validity testing using triangulation, namely sources, data collection techniques, and time. This study explores an in-depth understanding of the challenges faced by companies in maintaining competitiveness in the increasingly competitive printing industry. In terms of theory, it is suggested that future research develop a Dynamic Capability framework that is more relevant to SMEs, by including the dimension of customer participation in sensing (customer-driven sensing) and adding focus on organizational culture transformation and local value-based learning. In addition, integrating the concept of business resilience into this theory is very important to deal with uncertainty and crisis. The development of this theory will be increasingly applicable to SMEs in building an adaptive and inclusive business sustainability model.

This study aims to analyze the impact of financial statement transparency in minimizing information asymmetry. Financial statement transparency is crucial in reducing information asymmetry between company management and external parties. Information asymmetry arises when management possesses more complete information, potentially leading to decisions detrimental to external stakeholders. Financial statements prepared in accordance with accounting standars such as IFRS or GAAP provide accurate and relevant information, supported by additional disclosures and independent external audits ,which enhhance stakeholder trust. Therefore, transparency not only reuces information asymmetry byt also support the principles of good corporate governance to foster a fair and sustainable bussiness environment.

Islamic entrepreneurship emerges as an ethical alternative to conventional business practices that often ignore spiritual and social values. In this context, sharia values play an important role in shaping the mindset and behavior of Muslim business actors through the integration of relationships with God (hablumminallah) and fellow humans (hablumminannas). This research aims to theoretically examine the integration of sharia values in Islamic entrepreneurship, with a focus on motivation, ethics, social responsibility, and the efforts of business actors in maintaining a balance between spirituality and professionalism. The method used is a literature study that examines theories and previous findings related to Islamic business ethics and the concept of maqasid al-syariah. The results show that Islamic entrepreneurship does not only encourage the achievement of material benefits, but also emphasizes social benefits and business blessings. The implication is that Muslim business actors need to build business practices that are not only professionally competitive, but also reflect the values of justice, honesty and spiritual responsibility in every business decision

Pricing is an important component of marketing strategy and is essential for business sustainability. Cost Plus Pricing and Target Costing are the two most common techniques for determining selling prices. The purpose of this study is to compare the effectiveness of the two methods in determining the selling price of goods, especially considering the aspects of cost through documentation, interviews, and financial statement analysis. The results of the study indicate that Target Costing focuses on cost efficiency to achieve the desired market price, while the Cost Plus Pricing method tends to produce higher selling prices but is less competitive in the market. The results of the study indicate that the pricing method must be adjusted to the characteristics of the.

The purpose of this study is to examine how cost classification is used in management accounting and to what extent this information is used in the management decision-making process in manufacturing companies. Cost categories, such as fixed, variable, direct, and indirect, help managers understand the cost structure and assess operational efficiency. This study was conducted through a qualitative descriptive case study approach in one of the manufacturing companies in Indonesia. Direct observation, in-depth interviews, and internal company documentation were used to collect data. The results showed that, especially in budget planning, cost-volume-profit analysis, and selling price determination, proper cost classification plays a significant role in the decisionmaking process. However, some problems were found with the consistency of cost classification, which can affect the accuracy of management data.

This study aims to systematically review the influence of digital marketing and electronic word of mouth (E-WOM) on consumer purchase intention. Using a systematic literature review (SLR) approach, five peer-reviewed journal articles published between 2022 and 2023 were analyzed, focusing on digital consumer behavior in the context of social media platforms such as TikTok and Instagram, as well as e-commerce. The review identifies that digital marketing strategies—particularly content marketing and social media engagement—positively affect purchase intention, especially when mediated by consumer trust and brand awareness. Similarly, E-WOM, delivered through influencers, customer reviews, and celebrity endorsements, is found to significantly shape brand image and influence purchase decisions. The findings also highlight that the effectiveness of digital marketing and E-WOM varies depending on platform type, message form, and product category. This study contributes to a deeper understanding of consumer response patterns in digital environments and offers practical implications for marketers to optimize engagement strategies. Recommendations for future research are also presented to address the current limitations and explore emerging trends in digital consumer behavior.
 

This research aims to analyze the implementation of the Business Model Canvas (BMC) at Adfar Store Gresik, a trading business engaged in rice distribution. The BMC is used as a strategic tool to describe and evaluate nine key elements of the business: Key Partnerships, Key Activities, Key Resources, Value Propositions, Customer Relationships, Channels, Customer Segments, Revenue Streams, and Cost Structure. This research employs a qualitative phenomenological approach with data collection techniques through observation and in-depth interviews. The results show that Adfar Store Gresik effectively utilizes strategic partnerships, core activities, and key resources to improve operational efficiency and customer satisfaction. The main values offered include medium-quality rice, competitive pricing, and friendly service. In addition, distribution and communication strategies through social media and direct delivery services provide a competitive advantage in the market. The study concludes that the application of the BMC can help in designing a more structured business strategy, increasing competitiveness, and driving sustainable business growth.

The swift advancement of digital technology and marketing has been profoundly altered by social media strategies, especially in relation to engaging the digital native generation. swift advancement of digital technology and Marketing has been profoundly altered by social media strategies, especially in relation to engaging the digital native generation Marketing has been profoundly altered by social media strategies, especially in relation to engaging the digital native generation. Marketing practices, particularly renf on marketing on customer engagement across Instagram and TikTok, are just two of the social media platforms involved. The findings consistently demonstrate that, through the use of strategic, relevant, and attractive content, content marketing positively affects customer engagement, with measured contributions ranging from 42.5% to 78.4%. The reviewed studies employed various quantitative methods, including surveys, simple linear regression, ANOVA, and correlation analysis. The studies cover a range of industries, including food and beverage, beauty, e-commerce, and education. This shows that customer engagement is driven not only by the quantity of content as the determining factor but also by its quality, interactivity, and emotional resonance. This review emphasises the vital role of content marketing in cultivating stronger customer relationships, brand loyalty, and, consequently, business growth within the digital landscape.

Program Wirausaha Merdeka merupakan bagian dari kebijakan Merdeka Belajar Kampus Merdeka (MBKM) yang bertujuan untuk mendorong kemandirian ekonomi mahasiswa melalui pengembangan jiwa kewirausahaan. Program ini berlangsung selama hampir 5 bulan dan melibatkan sejumlah kegiatan, mulai dari workshop materi dengan wirausahawan yang telah berpengalaman, kegiatan magang, kegiatan pitching proposal bisnis, pembuatan prototype atau produk inovatif oleh mahasiswa, serta kegiatan pemasaran produk mahasiswa kepada masyarakat. Hasil dari program ini memberikan dampak positif dalam membentuk mindset kewirausahaan, meningkatkan keterampilan praktis, serta memperkuat keberanian mahasiswa untuk memulai dan mengelola usaha secara mandiri  sehingga menunjukkan bahwa Program Wirausaha Merdeka berperan signifikan dalam menumbuhkan kemandirian ekonomi mahasiswa, sekaligus mendukung pengembangan ekosistem kewirausahaan di lingkungan perguruan tinggi.

Waqf is an Islamic economic instrument with significant potential to promote community welfare, yet it continues to face challenges related to transparency, asset certification, and public engagement. The advancement of blockchain technology particularly the use of Non-Fungible Tokens (NFTs) presents an innovative opportunity for the digitalization of waqf, especially as a means of creating unique, transparent, and verifiable asset certifications. This study employs a qualitative approach through a literature review to analyze the potential and challenges of utilizing NFTs within the framework of sharia-compliant digital waqf. The findings indicate that NFTs hold great promise in enhancing efficiency, expanding public participation, and promoting digitally-driven productive waqf models. However, several critical issues remain, including legal uncertainty, the risk of gharar (ambiguity), value volatility, and the lack of supporting infrastructure and digital literacy. This study recommends strengthening regulatory frameworks, developing adaptive fiqh guidelines, and increasing public education to support the implementation of NFTs as a waqf instrument aligned with maq??id al-shar?‘ah and capable of delivering broad benefits to the Muslim community.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economy, yet they continue to face competitiveness challenges in the digital era. This study aims to systematically examine the role of digital marketing in enhancing the competitiveness of MSMEs in Indonesia. Utilizing a Systematic Literature Review (SLR) method, eight relevant academic journals published between 2022 and 2025 were analyzed. The analysis involved reviewing each study's objectives, methods, findings, and the digital strategies applied. The results reveal that digital marketing significantly contributes to increasing visibility, promotional efficiency, and market expansion for MSMEs. The most frequently used platforms include social media, online food delivery services, and AI-based digital tools. However, various obstacles were identified, such as low digital literacy and limited infrastructure support. This research offers practical insights into effective digital marketing strategies and provides recommendations for stakeholders to strengthen the digital capabilities of MSMEs in Indonesia.

This study aims to determine the sustainability of Toko Arofah's business and to find out the dynamic capabilities possessed by the first generation to the second generation in continuing the business. The form of research used is qualitative research. The research was conducted at Toko Arofah which is located at Jalan Raya Mojopuro, Babatan Village, Balongpanggang District, Gresik Regency. Data collection techniques with observation, interviews and documentation. The research subjects were one business owner, one next generation, three suppliers, and five customers. The results of this study are that the sustainability of Toko Arofah's business can be achieved through the ability to adapt to changing times, flexibility in facing challenges, and investment in modern technology. Also, Toko Arofah's dynamic capabilities lie in the application of sensing capabilities to identify opportunities and threats from the external environment, development capabilities help turn these opportunities into strategic actions. Furthermore, transformation capabilities ensure that the company can adjust and reconfigure existing resources to deal with changes and strengthen its competitive position.

This research aims to analyze the business model of the Jamu Karya Subur Shop using the Business Model Canvas (BMC) approach. Toko Jamu Karya Subur is a micro and small industry operating in the field of traditional herbal medicine, which has been operating since 2002. This research is motivated by the challenges faced by Toko Jamu Karya Subur, such as limited reach of information to customers and low competitiveness in the digital era. The research method used is qualitative phenomenological, which aims to understand the subjective experiences of owners and customers. Data collection was carried out through interviews, observation and documentation. Research subjects consisted of shop owners, franchise partners and customers. The research results show that the Jamu Karya Subur Shop has great potential to develop, but there needs to be innovation in marketing strategy and product development. The analysis results show that key elements in BMC, such as key partners, channels and customer relationships, are the main focus in developing business models. Toko Jamu Karya Subur's key partners include suppliers of herbal raw materials and distribution partners who can help expand the marketing network. The channels currently used are still limited to word of mouth promotion, so it is necessary to develop digital marketing channels to reach wider customers. Apart from that, customer relationships need to be improved through better service and the use of social media as a means of communication with customers. This research makes a significant contribution to the development of the Jamu Karya Subur Shop business model and provides recommendations for other micro and small businesses to pay attention to innovation and marketing strategies in facing competition in the digital era. By implementing BMC, it is hoped that Jamu Karya Subur Shop can increase its competitiveness and expand the market, so that it can continue to contribute to the local economy.

The function of Sharia Peer-to-Peer (P2P) Lending as an alternative funding source to expand capital access for MSMEs in Indonesia is the main topic of this study. The main issue of this study is the need to provide effective, easily accessible, and sharia-compliant funding options to help expand MSMEs, especially those considered unworthy of banking services. The purpose of this study is to investigate how Sharia P2P Lending helps MSMEs obtain funding and offers sharia-compliant investment opportunities. This study uses a literature review method and a review of related laws, such as those issued by the National Sharia Council (DSN-MUI) and the Financial Services Authority (OJK). The findings of this study indicate that Sharia P2P Lending can offer effective, affordable, and easily accessible funding, helping MSMEs develop their businesses and enter new markets. Furthermore, this website provides sharia-based investment alternatives for investors. Taking all of these things into consideration, while still adhering to the principles of Islamic finance, Sharia P2P Lending has the potential to close the funding gap for MSMEs, support the real sector, and advance the country's economy. This study emphasizes how important this financial innovation is in driving the inclusiveness of the Indonesian economy.

Demand and supply are fundamental concepts in microeconomics that influence market decisions. This article aims to explore the application of mathematical models in explaining the interaction between demand and supply in the market for goods and services. Through an economic mathematics approach, we analyze the demand and supply functions, as well as the application of market equilibrium using calculus techniques and function analysis. The proposed mathematical model focuses on how price and quantity are determined in competitive markets, along with the impact of external factors such as consumer income, related goods prices, and production costs. This study also examines applications in economic policy-making to balance the market.

This study aims to evaluate the income, revenue, and viability of the tette chip industry from the financial and manufacturing processes in Blumbungan Village, Larangan District, Pamekasan Regency. This kind of study is known as descriptive research. This study's analytical methods include total production costs, revenues, income, and calculations of company feasibility utilizing ROI, R/C, and B/C ratios. Six informants from the Tette chips company in Blumbungan Village, Larangan District, Pamekasan Regency participated in this study. They were selected using a purposive sample method. Based on the research findings, the six informants who owned Tette chips businesses had an average total cost of IDR 1,016,797, an average income of IDR 2,185,000, and an average income of IDR 1,168,203. Using the B/C ratio to calculate business feasibility yielded an average result of 1.16 when B/C > 0, an average result of 16% when ROI > 0%, and an average result of 2.16 when R/C > 1. Based on the findings of these computations, it is possible to operate and grow the tette chip industry in Blumbungan Village, Larangan District, Pamekasan Regency.

The strategy in entrepreneurship aims to empower society. If an entrepreneur can carry out an entrepreneurial strategy seriously, there is a big possibility that success can be achieved and can bringabout change for himself. This research uses a literature study approach, by utilizing library sources toobtain research data. This research aims to increase understanding in creating social entrepreneurshipstrategies to empower the community. Entrepreneurial strategies that can be used to empower communitiescan start from economic empowerment, in order to provide individuals, groups or communities with access,knowledge, skills and resources they need to improve and manage their economic situation effectively.Community social empowerment , to emphasize that people have the capacity and potential to take controlof their own lives and play an active role in making decisions that will affect their lives. and communitycultural empowerment. This is an approach that seeks to strengthen, preserve and enhance the culturalheritage, traditions, language, arts and cultural values of a group or community. Apart from appropriatestrategies for empowering society, entrepreneurship principles are also needed..

This study aims to determine the Effect of Work Motivation on EmployeePerformance. The sampel of this study, namely employee of Little Work Preschool Sunter North Jakarta, numbered 25 people. Data collection was carried out using a questionnaire method to examine Work Motivation and Employee Performance. The validity test uses factor analysis, and the reliability test uses the Cronbach's alpha formula. The analysis prerequisite test used is the normality test. Analysis of the data used is simple regression analysis for hypotheses test. Hypothesis testing results obtained conclusions: There is a significant influence of work motivation on the performance of employee at little work Preschool in Sunter, North Jakarta. This is evidenced by the value of Sig. 0.000 <0.05 and th = 7,50.

This study aims to determine the influence of Covid-19 on the poverty rate in East Java Province from 2019-2022, which was carried out using a qualitative approach using descriptive data taken from BPS (Central Statistics Agency) East Java data per Regency/City from 2019-2022. The results of the research obtained that the influence of covid on the poverty level from the beginning before the covid occurred, namely in 2019, by looking at which areas have a high poverty rate and which areas have a low poverty rate.In 2020, during the Covid pandemic, we looked for data on which areas had increased poverty rates, and which areas had not increased poverty rates, in 2021 poverty after the pandemic was looking for data on which areas could reduce poverty rates, and which areas had not been able to reduce poverty rates, and in 2022 we were looking for data on which areas could reduce poverty rates,  and which areas have not been able to reduce the poverty rate,  and which areas have not been able to reduce the poverty rate, and what are the policies carried out by the government to reduce poverty due to the Covid-19 pandemic.

This research is an analysis of the influence of personal selling ethics on life insurance customer satisfaction. The object of this research is PT. Sunlife Financial Medan Branch. The problem of this research is whether Order Takers, Order Getters, Order Creators, and whether Order Takers, Order Getters, Order Creators have an effect on PT life insurance customer satisfaction. SunLife Financial Medan Branch. The purpose of this research is to find out whether Order Takers, Order Getters, Order Creators, and whether Order Takers, Order Getters, Order Creators have an effect on PT life insurance customer satisfaction. SunLife Financial Medan Branch. The research method used is a comparative quantitative method. The comparative quantitative method has been chosen to obtain the data needed in this study. This research used 93 respondents and all respondents were customers of PT. Sunlife Financial Medan Branch. Data analysis used the SPSS 16.0 computer program. The results of this research. The test results show that it is known that the coefficient of determination is 50.8%, which means that customer satisfaction can be explained by the variables order takers, order gettors and order creators. And this means that 49.2% is influenced by other variables that are not within the scope of this research. Thus, the hypothesis which states that order takers, order getters and order creators have a significant effect on customer satisfaction can be accepted.

Street vendors are informal sector tradlers with rlelativlely littlle capital who arle involvled in thle production and salle of goods (slervicles). This businless is carriled out in placles that arle considlerled stratlegic in an informal lenvironmlent in thle Rungkut Mlenanggal sub-district, Surabaya City. Thle population and samplle in this rleslearch wlerle strlelet vlendors in thle Rungkut Mlenanggal sub-district, Surabaya City, totaling 32 rlespondlents. Thle rlesults of thle analysis show that thle working capital and working hours variablles simultanleously havle a significant lefflect on thle incomle variablle for strlelet vlendors. Partially, thle working capital variablle doles not havle a significant influlencle on thle Strlelet Vlendor incomle variablle, whille partially working hours have a significant influence on the Street Vendor income variable. 

This research is entitled "The Influence of BPJS User Health Services on Consumer Satisfaction at the Inanta General Hospital, Padang Sidimpuan City". The aim of this research is to determine the influence of BPJS User Health Services on Consumer Satisfaction at the Inanta General Hospital, Padang Sidimpuan City. The data collection technique uses a questionnaire. which was distributed to respondents using a probability sampling method with a simple random sampling technique using the Slovin formula with a sample size of 100 respondents who were BPJS patients at RSU Inanta, Padang Sidimpuan City. Data analysis techniques include t test, f test, multiple regression and determinant test. The results of the research show that the coefficient of determination (R Square) of the independent variable on the dependent variable is 0.388, which can be interpreted as 3.88% of the independent variable being able to explain the dependent variable. From the results of the partial significant test of the Direct Evidence variable, it is obtained that thitung is 1.412 < 1.99 from ttabel so it can be concluded that the Direct Evidence variable does not have a positive influence on consumer satisfaction. Responsiveness has a positive and significant effect on consumer satisfaction 2.632 with thitung 2.632 > ttabel 1.99 there is a positive influence on consumer satisfaction, guarantee of consumer satisfaction thitung 4.802> ttabel 1.99 has an effect on Consumer Satisfaction. Simultaneous results withFhitung >  Ftabel (20.251> 2.70), meaning that simultaneously direct evidence, responsiveness and guarantee have a positive influence on consumer satisfaction at RSU Inanta Padang Sidimpuan City.

This study aims to analyze entrepreneurial knowledge on entrepreneurial interest among students. By using the literature study research method. This study refers to 30 journal articles that discuss the topic of the influence of entrepreneurial knowledge on student entrepreneurial interest. The analysis shows that knowledge has a positive and significant influence on entrepreneurial interest in students with a percentage of 93.33%. Entrepreneurial knowledge, including business understanding, management, and innovation, is an important foundation in building students' courage and ability to be entrepreneurs. This research confirms the importance of increasing entrepreneurship learning in higher education to encourage young people to create innovative and independent job opportunities.

Telecommunication service providers consist of many entities. This results in a lot of business competition within it. It is very important to maintain the competitiveness of telecommunications companies to be able to continue to survive in this business environment. Therefore, companies need to conduct research that can identify hidden weaknesses of the company. This study aims to measure the performance of telecommunications contractor companies (Telco) by applying the benchmarking method, focusing on PT. LUM as a case study. Company performance will be evaluated in several key aspects, including operational efficiency, service quality, and customer satisfaction. Qualitative and quantitative approaches are used to collect and analyze data, including document analysis, interviews with senior management and customers, and literature studies on company performance and benchmarking. The results of the study are expected to provide a better understanding of PT. LUM's performance and allow for performance comparisons with other Telco contractor companies. Recommendations generated from this study are expected to help PT. LUM improve company performance and compete more effectively in the market

This research aims to analyze the feasibility of a rice milling business in Krangkong Village, Kepohbaru District, Bojonegoro Regency. The analysis used to determine the feasibility of the business is cost analysis, revenue analysis, profit analysis and business feasibility analysis with Rvenue Cost Ratio (R/C Ratio), Benefit Cost Ratio (B/C Ratio) and Return On Infestment (ROI). The results obtained from this research are that the average costs used are IDR 176,475,461/month, the average income obtained is IDR 204,075,000/month and the average profit obtained is IDR 27,599,539/month. Calculating the feasibility analysis of the business, it can be seen that the average value of Revenue Cost Ratio (R/C Ratio) is 1.15, the average value of Benefit Cost Ratio (B/C Ratio) is 0.15 and the average value of Return On Investment (ROI) of 8%. It can be concluded that the rice milling business in Krangkong Village Kepohbaru District Bojonegoro Regency is feasible to run.

This type of research is associative with a quantitative approach. The population in this study was 33 Samsat Panda office employees. The sampling technique used in this research was saturated sampling so the number of samples in this research was 33 respondents. Data was processed using SPSS 23.0. From the results of the multiple linear regression test, there is a relationship between workload and communication on work morale. The results of this research indicate that the Workload variable (X1) has a partially significant effect on the Work Morale of the Samsat Panda Office employees. The Communication variable (X2) has a partially significant effect on the work morale of the Samsat Panda Office employees. The variables Workload and Communication simultaneously have a significant effect on Work Morale among Panda Bima Samsat Employees.

The creative industry has become one of the most strategic sectors in global economic development, including in Indonesia. Hive Studio Agency, a digital creative startup, offers graphic design, website development, and digital solutions such as domain and hosting. Despite significant growth potential, the company faces challenges due to intense competition and a lack of an adaptive business model. This study analyzes the company's strategy using the Business Model Canvas (BMC) approach to identify key elements for improvement. Findings indicate that Hive Studio Agency can enhance competitiveness and sustainability by refining value propositions, optimizing customer relationships, and strengthening key partnerships. The research contributes to developing actionable strategies for Hive Studio Agency and provides insights for other startups in navigating the dynamic digital creative industry.

Students spend a lot of time with their peers, so that students experience changes in their lifestyle and appearance. These changes often occur when they see new and interesting things, especially their consumer behavior. The study aims to answer the following questions: 1) Does pocket money affect the consumer behavior of students majoring in Islamic Economics, Faculty of Islamic Economics and Business, UIN North Sumatra, class of 2017, 2) Does self-control affect the consumer behavior of students majoring in Islamic Economics, Faculty of Islamic Economics and Business, UIN North Sumatra, class of 2017, 3) Does advertising affect the consumer behavior of students majoring in Islamic Economics, Faculty of Islamic Economics and Business, UIN North Sumatra, class of 2017, 4) Do pocket money, self-control and advertising affect the consumer behavior of students majoring in Islamic Economics, Faculty of Islamic Economics and Business, UIN North Sumatra, class of 2017? This study uses a quantitative approach with a total of 73 people based on Proportional Random Sampling, data was collected using a questionnaire technique. The analysis used in this study is multiple linear regression analysis. The results of the study indicate that partially the variables of pocket money (X1), self-control (X2), advertising (X3), and have a significant effect on the consumer behavior of students majoring in Islamic Economics, Faculty of Islamic Economics and Business, UINSU because the significant value is <0.05. This is obtained by the significant value of pocket money 0.021, self-control 0.008 and advertising 0.000. The effect of the pocket money variable partially on the consumer behavior of students is 20.4%, the self-control variable is 26.6% and advertising is 51.4%. Simultaneously, the variables of pocket money (X1), self-control (X2) and advertising (X3) have a significant effect on the consumer behavior of students majoring in Islamic Economics, Faculty of Islamic Economics and Business with a significant value of 0.000 <0.05 and its influence is 48.9%.

This study aims to assess the performance of a rubber factory that has implemented good and environmentally friendly production practices. However, the factory faces serious challenges related to the uncertainty of raw material supply. In this study, we used a qualitative approach, collecting data through in-depth interviews with the deputy factory manager and direct observation of the ongoing operational processes. The results of the study indicate that the rubber factory has met the established environmental standards. Waste management is carried out in accordance with applicable regulations, thus making a positive contribution to environmental sustainability. However, the factory experiences difficulties in procuring raw materials due to price fluctuations and the impact of climate change, which in turn affects production capacity and marketing planning. The factory management has attempted to overcome these challenges by establishing strategic partnerships with local farmers and diversifying raw material sources. Recommendations from this study emphasize the importance of risk mitigation strategies related to raw material price fluctuations and increasing cooperation with various parties to ensure sustainable supply.

This study discusses the concept of "Edupreneurship 5.0" in the context of the culinary industry in Tasikmalaya, West Java, which faces challenges and opportunities in the era of Industry 4.0 and Society 5.0. Edupreneurship 5.0 integrates advanced technologies, such as artificial intelligence and the Internet of Things (IoT), with entrepreneurship education to shape a generation of young people who are innovative and adaptable to the developments of the global market. Using a descriptive qualitative approach and a case study of the TO Mughni rice business, this research collects data through interviews and documentation to analyze the business background, capital, profits, employee management, and marketing strategies. The findings show that the entrepreneur has been able to survive and grow in a competitive environment by implementing efficient management strategies and utilizing digital platforms for marketing. The concept of Edupreneurship 5.0 is expected to facilitate the digital generation in developing technology-based culinary businesses, preserving local wisdom, and creating business models that are adaptive to the changing times. This article discusses "Edupreneurship 5.0: Tasikmalaya Culinary for the Digital Generation."

This research aims to analyze population and economic welfare in Nagori Bosar by focusing on the differences between residents who work outside the village (migrant workers) and those who continue to work within the village. This study uses simple research by collecting data through short interviews conducted directly with the village head of NAGORI BOSAR. The research results show that 40% of Nagori Bosar residents work outside the village, while the other 60% work inside the village. Migrant workers tend to have higher income levels compared to local residents who work in villages. However, economic prosperity is not only determined by income but also by access to health, education and infrastructure facilities. This research also found that poverty and unemployment rates in Nagori Bosar are still high, especially among residents who do not have permanent jobs. The source of income for the people in this village is dominated by the agricultural, small trade and service sectors. Overall, this research reveals that although labor migration makes a significant contribution to increasing family income, there is an urgent need to improve the well-being of local residents through improving infrastructure and increasing access to basic services. The implications of this research indicate the need for more targeted policy interventions to reduce poverty and unemployment in Nagori Bosar.

This study aims to determine the potential and obstacles of the digital economy in developing MSMEs in the city of Medan and then reviewed from the perspective of Islamic business ethics. This study is a descriptive qualitative type that presents narrative data about objects found in the field. The subject of this study is the Medan City Cooperative and MSME Service and the object is the digital economy. This research is motivated by the Indonesian government's efforts to make MSMEs go digital coupled with the existence of a pandemic that forces economic activities to increasingly move towards digitalization so that MSMEs as a milestone in economic progress must actively move to follow the changing times. The data collection techniques used are interviews, observations, and documentation. The results obtained are: In the city of Medan, the digital economy system has been intensified for MSME actors, the Medan City Cooperative and MSME Service supports through consultation, training, and assisting MSME actors to develop their businesses digitally. Until now, there have been 3000 Medan City MSMEs that have registered as Fostered MSMEs at the Medan City Cooperative and MSME Service. This means that all the breakthroughs that have been made by the Medan City Cooperative and UMKM Service bring good news for the potential of the digital economy. However, in addition to all that, there are still many UMKM actors who are not aware of the digital economy, which is caused by low human resources, not yet technologically proficient, and still consider the system troublesome and choose to be stuck with a manual system.

Regional income is an input in economic development. This sector includes local original income, balancing funds, and other legitimate income which is used as regional government capital in an effort to improve better regional economic development. This research aims to analyze the efficiency of the public sector, namely district/city regional income in East Java Province which consists of local original income (PAD), balancing funds, and other legitimate income as input variables in efforts to carry out economic development as seen from GRDP, HDI, and the number of people who are not poor as output variables for indicators of regional economic development. The results of this research are that there are five regions in East Java Province in 2017-2021 that are efficient, namely Bojonegoro Regency, Gresik Regency, Pasuruan Regency, Kediri City, and Surabaya City, while in 2020 there are six efficient regions, an increase of one other area, namely Regency Banyuwangi, which achieved a relative efficiency level of 100%, is apart from the five regions which were previously efficient in using input to produce output based on analysis using the Data Envelopment Analysis (DEA) method.

The aim of this research is to determine the effect of interest rates on the amount of money circulating in Indonesia for the 2018 - 2023 period. The type of data in this research uses quantitative data and the data source used is secondary data for the 2018-2023 period. Data analysis uses a simple linear regression analysis method. The results of this research show that the interest rate variable does not have a significant influence on the money supply in Indonesia.

National industrial strength is formed through interdependence, interconnectedness and mutual support between upstream, downstream, supporting and related industries. Thus, the manufacturing industry can reduce dependence on imports of capital goods, intermediate inputs, raw materials, components and spare parts. Industrial clusters, such as the leather industry in Sidoarjo, consist of subsystems providing raw materials and the leather tanning industry, as well as supporting industries that are intensively interconnected. Overseas industrial cluster policies function as an effective structural organization in increasing industrial competitive advantage through comparative advantage. In this way, industrial clusters can increase competitiveness and create national industrial strength.

Edupreneurship, as a bridge between education and business, has emerged as an important topic in the digital era. The purpose of this research is to analyze the challenges and opportunities presented by entrepreneurship through a literature study. The challenges identified are fierce competition, digital access gaps, and the growing need for innovation. In addition, there has been a significant increase in the use of technology, such as online learning, digital platforms, and access to world markets. This study emphasizes the importance of creativity, capital investment, and technological adaptation in fostering entrepreneurship in the digital age.

This research aims to analyze the influence of export levels and unemployment on economic growth in Indonesia in the 2019-2023 period. Using secondary data from the Central Statistics Agency and Bank Indonesia as well as multiple linear regression analysis methods, the research results show that exports have a positive but not significant impact on economic growth, with a calculated t value of 2.328 and a significance value of 0.145. On the other hand, unemployment has a negative and significant effect on economic growth, with a calculated t value of 5.096 and a significance value of 0.036. The simultaneous test shows that these two variables together have a significant effect on economic growth, with a calculated F value of 20.871. This research concludes that although exports do not have a significant effect, reducing unemployment must be the main focus to support sustainable economic development in Indonesia.

This research aims to analyze the influence of exogenous variables on endogenous variables, namely investment and employment opportunities. This type of research is quantitative analysis using secondary data with a time series from 1993 to 2022 obtained from the Central Statistics Agency (BPS) of North Sumatra and Bank Indonesia (BI). The data analysis technique in this research uses a simple regression analysis model. The results of this research show that exogenous variables have a significant effect on endogenous variables in the equation model. The investment variable has a significant effect on the employment opportunity variable. For this reason, it is necessary to increase investment (PMA and PMDN), so that there is a coherent increase in employment opportunities. With increasing investment, job opportunities will expand.

Indonesia is a developing country and the economic development activities carried out aim to reduce existing economic problems. This is done through industrialization. Manufacturing Industry almost always gets the main priority in a developing country's development plans. Important challenges facing the Indonesian manufacturing industry sector include the possibility of disparities in the level of efficiency and productivity of each sub-sector of the Indonesian manufacturing industry.  Industrialization is one thing that can encourage GRDP and economic development. However, industrialization carried out in several regions has not been able to provide high, stable and sustainable economic growth as well as high economic resilience against various threats. The aim of this research is to find out more effective industrialization strategies in the economic structure in Indonesia. This research uses qualitative methods with a library research approach. The results of this research are that the manufacturing industry strategy in increasing the acceleration of Indonesia's economic growth is carried out by implementing industrial strategy 4.0. With support in the form of a systematic and well-integrated Industry 4.0 development platform for a unified ecosystem, it is hoped that collaboration can be created between stakeholders so that joint technical standards/platforms can be developed so that a domestic market that is competitive and independent can be created.

The purpose of this study is to determine the effect of zakat on poverty reduction in Indonesia. This study uses one dependent variable, namely poverty and one independent variable, zakat. The research method used is a quantitative method with a simple linear regression model. The data source used is secondary data obtained from the official BPS website, namely www.bps.go.id and BAZNAN www.baznas.go.id. Data analysis techniques use classical assumption tests (normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests), T statistical tests, and linear regression tests. The results of this study indicate that zakat has a significant effect and has a negative effect on poverty in Indonesia, where zakat has an effect of 31.36% on poverty in Indonesia while the remaining 68.64% is explained by variables outside the model

His study aims to identify leading sectors that can enhance economic growth in Lamongan Regency from 2019 to 2023. Leading sectors are crucial as understanding their strengths can significantly contribute to economic growth in a region, which is expected to have a positive impact on social indicators for the community. This is a quantitative research utilizing secondary data obtained from the Central Statistics Agency (Badan Pusat Statistik) of Lamongan Regency and East Java Province. The data used consists of panel data covering a time series spanning 5 years. The methods employed include Location Quotient (LQ) analysis, Shift Share (SS) analysis, and Klassen Typology. The research findings indicate that agriculture, forestry, and fisheries are the primary sectors contributing the most to the Gross Regional Domestic Product (GRDP). These findings serve as the basis for developing policies aimed at accelerating regional economic growth

The development of loans on the P2P lending platform is currently experiencing very rapid progress. Many requests for these loans are received from various groups, from young people to old people. P2P lending is a technology-based loan service. Many things can affect the development of loans in P2P lending. One of them is making the P2P lending platform more accessible to consumers. The purpose of this study was to determine whether ease of access affects the intention to continue borrowing in P2P lending. The sampling technique used was purposive sampling. The type of data used was a survey. The number of samples collected was 70 micro-businesses in Sirimau District, Ambon City. The method used was a quantitative method. The instrument tests used were validity tests and reliability tests. The regression analysis used was simple regression, coefficient of determination, and hypothesis testing, namely the t-test. The results of this study indicate that the accessibility variable has a positive and significant effect on refinancing intentions in P2P lending.

This study examines the use of Bank Indonesia's monetary policy to control the money supply (JUB) and its impact on the unemployment rate in Indonesia. The objectives of this study are to: (1) evaluate Bank Indonesia's use of monetary policy to control money supply from 2014 to 2023; and (2) investigate how controlling money supply impacts the unemployment rate in Indonesia. The main focus of the study is to determine how effective Bank Indonesia's monetary policy is in managing JUB as a tool to reduce unemployment. Secondary data from the period 2014-2023 which includes data on unemployment rate and JUB were analyzed through simple regression analysis method and quantitative descriptive approach. The results of the analysis show that, with a correlation coefficient of 0.063 and an influence contribution of only 0.4%, there is a very weak and insignificant relationship between money supply and unemployment rate. According to the regression equation Y = 5.748 + 5.971X, every 1% increase in money supply will increase unemployment by 5.971. This finding suggests that Bank Indonesia's monetary policy in controlling the money supply.

This research aims to determine the influence of Debt to equity ratio and Net profit margin partially or simultaneously on stock returns at PT. HM Sampoerna Tbk for 15 years, namely from 2008-2022. This research variable consists of Debt to equity ratio (X1), Net profit margin (X2), and stock returns (Y). The data collection method uses the documentation method. The data analysis method uses multiple linear regression analysis. The results of the F test show that simultaneously the independent variables DER and NPM have a positive and significant effect on stock returns. The results of the t test show that partially: 1) Debt to equity ratio (DER) does not have a partially significant effect on partial stock returns at PT. HM Sampoerna Tbk. 2) Net profit margin (NPM) does not have a partially significant effect on partial stock returns at PT. HM Sampoerna Tbk.

The purpose of this study is to determine the manufacturing industry strategy in accelerating economic growth in Indonesia. The Indonesian manufacturing industry has become a significant contributor to the country's economy, contributing more than 20% of GDP from 2005 to 2014. This contribution increased by 27.4% from 2005 to 2014, and 19% in 2018. This industry is the subject of research, especially in the Indonesian region, because the priority of this sector is high. The two main indicators of productivity are Total Factor Productivity (TFP) and Efficiency (EFI), which can be used as a reference for Indonesian manufacturing performance. To address consumer demand and meet unmet needs, companies must understand market potential and focus on market needs in product development. Focusing on the market will improve its performance, and the success of the company depends not only on product quality but also on marketing strategies and new innovations. The two most important components that contribute to economic growth through innovation are innovation and management that is oriented towards innovation and action to solve problems.

This research aims to determine the influence of Working Capital, Labor and Land Area on Melon Farmers' Production in Klotok Village Plumpang District, Tuban Regency. This research design uses ex post facto research method. The data used is quantitative data. The analytical method used is the ratio test, the analytical tool used in this research is SPSS 26. The results of this research show Capital Partial work has a significant effect on the production of melon farmers in Klotok Village, Plumpang District, Tuban Regency, partial employment has a significant effect on the production of melon farmers in Klotok Village, District Tuban Regency Plumpang, and Land Area partially have a significant effect on the Production of Melon Farmers in Klotok Village, Plumpang District, Regency Tuban. And simultaneously working capital, labor and land area has a significant effect on the production of melon farmers in Klotok Village, District Plumpang, Tuban Regency.

Processed nutmeg products that can increase the added value of nutmeg, increase income, and provide benefits for nutmeg farmers and industry. One of the cottage industries on Jln. Melanthon Siregar No.204, Siantar Marimbun District, Pematang Siantar. They develop products by processing nutmeg into sweets, dodol, syrup, nutmeg jam and the seeds are processed into nutmeg spices which have many health benefits. . This observation was carried out at the Rupala industrial house. This study aims to obtain information about the use of nutmeg plants (Myristica fragrans) by the community. This research was conducted by survey methods, data collection techniques by interview, direct observation and observation. The study population is the people of Siantar Marimbun District who have processed nutmeg products. The results of the study found that the most processed or produced nutmeg plant organs by Mr. Harry Harahap were fruits and seeds. With the variety of processed nutmeg, it can be used as a typical souvenir of Siantar.

This research is based on students' interest in investing. The aim of this research is that researchers want to find out whether investment knowledge, expected returns and technological advances have an influence on investment interest. The population of this study were students from the economics and business faculty at Budi Luhur University with a sample of 100 respondents using data collection techniques through questionnaires. The data analysis method in this research is multiple linear regression analysis. The results of this research show that expected return have an effect on investment interest, while investment knowledge and technological advances have no effect on investment interest.

This research aims to determine the effect of exports on economic growth. The data used is secondary data originating from BPS Southeast Sulawesi publications for 2004-2023. This research uses quantitative research with simple regression analysis. The research results show that exports have an insignificant effect on economic growth with a negative relationship. This shows that when exports increase, economic growth tends to decrease, and conversely, when exports decrease, economic growth tends to increase. This is not in accordance with theory, but previous research in different locations found the same thing. Another factor that causes a negative relationship is the Covid19 pandemic. The implication of this research is that there must be an increase in the use value of exported goods, meaning there must be factories that process raw goods into finished goods which can provide a multiplier effect and have a positive impact on economic growth.

Zakat as one of the main pillars of Islamic economics has great potential in eradicating poverty, especially in North Sumatra, Indonesia, which has a fairly high poverty rate. However, the realization of zakat only reached 6.4% of the total national potential in 2023, indicating obstacles in distribution. This study aims to analyze the optimization of zakat distribution through the transformation of Islamic banking business processes as a poverty alleviation strategy. The research method used is qualitative with a literature study approach, which examines theories, concepts, and previous findings descriptively and analytically. The results of the study show that digital transformation, such as the integration of mustahik data and the digitization of payment systems, increases the efficiency of zakat distribution. In addition, the synergy between Islamic banks and zakat institutions (LAZ) creates a significant social impact, such as increasing mustahik income by up to 45%. The main obstacles identified include low digital literacy and limited technological infrastructure. Suggested solutions include digital literacy education, provision of technological infrastructure, and the use of blockchain technology to increase transparency and efficiency. This study provides practical implications for zakat managers, Islamic banking, and policy makers in supporting community empowerment through zakat as part of achieving the Sustainable Development Goals (SDGs).

This research aims to evaluate the potential success of grilled milkfish stalls in Sedati District, Sidoarjo Regency. The approach used in this research is a qualitative method by collecting data through observation and interviews. 6 informants were selected as research subjects to collect relevant data. The data collected includes initial capital, expenses and annual income. This data will be analyzed using the Net Benefit Cost Ratio (B/C Ratio), Revenue Cost Ratio (R/C Ratio), and Return On Investment (ROI) calculation tools. The results of calculations using this tool must exceed the number 1 (>1) so that the grilled milkfish stall in Sedati District, Sidoarjo Regency, is considered feasible to run. The results of the Revenue Cost Ratio (R/C Ratio) calculation will show how effective the income generated is in relation to the costs incurred.

This journal discusses the contribution of Shanaya Tea Micro, Small and Medium Enterprises (MSMEs) in developing the local tea industry. Through this research, we analyze marketing strategies, product innovation and the role of MSMEs in increasing consumer awareness about local tea. The results show that Shanaya Tea has succeeded in strengthening the image of local tea through promoting sustainable products and collaborating with local tea farmers. The implication of this research is the importance of government support and collaboration between MSMEs to strengthen the position of the local tea industry in the domestic market. This research also reveals the challenges faced by Shanaya Tea MSMEs, including in terms of financing, regulations and market penetration. Nevertheless, Shanaya Tea's success shows the great potential of MSMEs in supporting product diversification and local economic development. The practical implication of this research is the importance of developing policies that support MSMEs in non-leading industrial sectors such as the tea industry. Further research can explore more deeply the collaboration strategies between MSMEs as well as the social and economic impacts of the development of the local tea industry in Indonesia. Apart from that, this research also highlights the importance of a sustainable approach in developing MSMEs in the agro-industrial sector. The results provide valuable insights for practitioners, academics and policy makers in understanding the role of MSMEs in the national economy as well as the efforts needed to increase the competitiveness of the local tea industry. Further research can dig deeper into marketing strategies and supply chain management in the context of MSMEs in the agro-industrial sector.

This research aims to determine the effect of the number of workers working in large and medium industries and the number of large and medium industries on the rate of economic growth (GRDP) in Sidoarjo Regency. The type and source of data used is a quantitative approach with secondary time series data for the 2011-2021 period. Based on the results of multiple linear regression, the following results were obtained: the adjusted R2 value was 0.947 or 94.7%, and also the F-count had a value of 89.776 > F-table 4.103 and a significance value of 0.000. Meanwhile, the t-count (X1) of 1.608 is smaller than the t-table of 1.796 and a significance value of 0.147 is obtained which is greater than the significance level of 0.05 (0.147 > 0.05). Meanwhile, the t-count of 12.946 is greater than the t-table of 1.796 and a significance value of 0.000 is obtained, which is smaller than the significance value of 0.05.