Macroeconomic uncertainty poses a structural challenge for the sustainability of micro, small, and medium enterprises (MSMEs) in Indonesia. Fluctuations in inflation, benchmark interest rates, and exchange rates have a direct impact on liquidity, cost structures, and investment decisions. This study aims to explore the types of financial strategies adopted by MSMEs in response to macroeconomic pressures using a systematic literature review and secondary data analysis covering the period from 2019 to May 2024. Data were sourced from official national institutions, including the Central Bureau of Statistics, Bank Indonesia, the Ministry of Cooperatives and MSMEs, as well as relevant academic literature. The findings reveal that MSME financial strategies can be categorized into three key domains: cash management, cost control, and investment planning. MSMEs employing flexible strategies—such as increasing cash buffers, reducing operational costs, and diversifying products or financing sources—demonstrate higher resilience in the face of economic volatility. This study contributes theoretically by enriching the framework of financial adaptation for MSMEs and practically by informing financial literacy programs and policy design. The study also acknowledges limitations in the use of aggregate secondary data and recommends that future research adopt a mixed-method approach to capture undocumented informal financial practices at the grassroots level

In the era of data-driven digital commerce, Artificial Intelligence (AI)-based product personalization has become a key strategy to enhance user experience and foster customer loyalty. However, in the Indonesian e-commerce landscape, there remains a lack of empirical understanding of how personalization systems influence long-term user engagement. This study investigates the impact of AI-driven product personalization on customer loyalty among Indonesian e-commerce users. Employing a mixed-methods approach, quantitative data were collected through an online survey of 150 active users, and qualitative insights were obtained from in-depth interviews with six informants. Statistical analysis using simple linear regression revealed that personalization significantly influences customer loyalty, with a beta coefficient of 0.653 (t = 8.241, p < 0.001) and an R² value of 0.567. Qualitative findings highlight user concerns over recommendation accuracy, interface overload, and repetitive suggestions, which affect emotional satisfaction and platform attachment. This research contributes to the growing body of knowledge on AI adoption in e-commerce by integrating behavioral and technological dimensions of loyalty formation. It also offers practical implications for designing more context-sensitive personalization systems that prioritize not only algorithmic precision but also user control and experience quality.

This study aims to determine the effect of service quality, store atmosphere, and pricing on customer satisfaction at Senada Cafe in Kota Garo, Kampar Regency. The method used in this research is quantitative method. The sample in this study amounted to 99 respondents who were consumers of Senada Cafe, who were taken with non-probability sampling techniques including incidental sampling. Data collection in this study was carried out through distributing questionnaires that had been tested for validity and reliability. Data analysis was carried out using simple linear regression and multiple regression through the SPSS version 29 program. Validity test, reliability test, multicollinearity test, heteroscedasticity test, simple linear regression test, t test, multiple linear regression test, F test and coefficient of determination (R2) test, coefficient of determination (R2). The results showed that the variables of service quality (X1), store atmosphere (X2), and pricing (X3) had a positive and significant effect on customer satisfaction (Y).

This study aims to analyze the effect of the frequency of board of commissioner meetings and the size of the board of commissioners on company value in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. This study uses a quantitative approach, this study utilizes secondary data obtained from the company's annual report. Of the total 94 companies listed on the IDX, the purposive sampling method was used to filter data according to certain criteria, resulting in 307 sample observations. The analysis was carried out using multiple linear regression with the help of SPSS software. The results of the study indicate that the size of the board of commissioners has a positive and significant effect on company value. Conversely, the frequency of board of commissioner meetings does not have a significant effect. This finding suggests that the composition and number of members of the board of commissioners have a more dominant role in creating company value, compared to how often meetings are held

World has entered the Industrial Revolution Era 4.0 or also known as the Digital Era 4.0. In this era, the work industry changes dramatically and is different from the previous work industry, so that graduates or the workforce are expected to have the latest skills that match the needs of today's work industry. Digital literacy is said to be the ability to access, manage, understand, integrate, communicate, evaluate, and create information safely and appropriately using digital technology for work and entrepreneurship. Understanding of accounting and digital literacy is expected to be a provision for prospective accountants to be ready to enter the world of work that is full of changes and challenges. Based on this description, this study aims to determine whether accounting understanding and digital literacy affect partially or simultaneously on the job readiness of prospective accountants in the Digital Era 4.0.Respondents of this study were final semester students of managerial accounting study program, majoring in accounting, Bali State Polytechnic. The data obtained from this study came from questionnaires distributed to respondents. From the tests that have been carried out, it can be concluded that accounting understanding and digital literacy have an effect either partially or simultaneously on the job readiness of prospective accountants. A good understanding of accounting balanced with literacy skills is a provision for prospective graduates to be able to meet the needs of prospective accountants in the Digital Era 4.0.

The growth of the Islamic economy in Indonesia requires financing instruments that are not only in line with Islamic principles but also capable of driving the real sector productively. Istisna' contracts, which involve the sale of goods by order, offer a promising solution for financing construction projects, manufacturing, and micro-businesses. This study aims to explore the definition, role, and implementation of istisna' contracts in supporting the growth of the Islamic economy. Using a descriptive qualitative method based on literature review and normative-economic approaches, the study finds that istisna' contracts can enhance productivity, create employment opportunities, and support sustainable economic development. However, their implementation still faces challenges such as limited public understanding, financing risks, and a lack of education for business actors. Therefore, efforts to optimize the use of istisna' in Islamic financial institutions are essential

This research aims to identifi and analyze the quality control of wardrobe products at Meubel Pesona Jepara in Penfui, Kupang City. This research is a case study which focuses on quality control carried out by the company to minimize defects in cabinet products in Pesona Jepara Furniture in Penfui, Kupang City. The date Collection techniques used in this research are observation, interviews, documentation and questionnaieres, while the analysis techinque used in this research is the Pareto diagram as atool to find the most dominant product at Pesona Jepara Furniture in Penfui, Kupang City. The results of this research show that quality control of cupboards in 2023 with 3 types of product defects, namely 9 cupboards not conforming to order specifications (39%), 8 Cupboards had rotten wood (35%), and 6 cupboards had broken wood (26%). From the analysis of the cause and effect diagram, it can be seen that the factors causing damage or damage in production orginate from human/ employee factors, work methods and materials/ raw materials.

This research is a case study with the object of research on Tenun Ikat Ina Sabu located at Jalan Sukun I, RT 009 / RW 004, Oepura Village, Maulafa District, Kupang City, East Nusa Tenggara. The purpose of this study was to determine and explain the production planning of Tenun Ikat Ina Sabu in Kupang City. The types of data used are qualitative and quantitative. Data collection techniques in this study were interviews, observations, questionnaires and documentation. While the data analysis techniques used are Linear Trend and Break Even Point (BEP). The results of the Linear Trend calculation show that in 2024 Tenun Ikat Ina Sabu will produce 383 pieces of sarong, 358 pieces of blanket and 284 pieces of shawl, then the amount produced for 2025, 414 pieces of sarong, 332 pieces of blanket and 303 pieces of shawl, and the amount produced for 2026, 445 pieces of sarong, 402 pieces of blanket and 322 pieces of shawl. The results of the Break Even Point (BEP) analysis in 2023 show that if Tenun Ikat Ina Sabu produces 1,060 pieces of ikat weaving or around Rp.90,343,129, then the company does not make a profit or loss.

This study aims to analyze the effects of domestic investments, inflasi, and pengeluaran on Sumatra Utara's income between 2001 and 2020. This study uses the Error Correction Model (ECM) analysis method to determine the impact of independent variables on dependent variables in the pendek data and the Regression Linear Berganda analysis to determine the impact of independent variables on dependent variables in the panjang data. According to the results of the ECM analysis, the variable pengeluaran in the panjang has a significant and positive impact on the sumatera utara's income, while the variable PMDN in the panjang has a positive but not significant effect, and inflasi has a negative and not significant effect. Conversely, the pendek jangka indicates that the pengeluaran variable also has a significant and positive impact on the Sumatera Utara's income, whereas the PMDN and Inflasi variables do not have a significant impact.

The implementation of Supply Chain Management (SCM) makes many businesses manage information, goods, services and money as good as possible so they can provide fast and high-quality services to customers. Therefore, this study aims to implement SCM in Kopi Bintang Salatiga SMEs to decrease production costs, increase revenue, improve operational efficiency and establish good relationships with customers. This study discusses the SCM process and the added value in Kopi Bintang Salatiga SMEs so in the future Kopi Bintang Salatiga SMEs can have good risk management and increase added value. The data was collected through literature study and interviewing the owner of Kopi Bintang Salatiga SMEs. This study found that weather, natural disasters, fires and coffee pests are the factors with the highest risk in the SCM process of Kopi Bintang Salatiga SMEs. The added value of farmers & post-harvest coffee processors of Kopi Bintang Salatiga Kopi Bintang Salatiga SMEs is already quite high at 99%, while at grade I coffee sales is 71% and grade II is 47% it appears that coffee with grade II has lower added value, so it is needing accuracy of coffee processing at farmers & post-harvest coffee processors so the grade I coffee product is increased.