Abstract:In the era of competitive globalization, MSMEs face pressure to improve their performance to compete in the domestic and international markets. In Indonesia, MSMEs are expected to be the backbone of the economy towards a…
Golden Indonesia 2045 and the achievement of the SDGs. However, the main challenges lie in the limited insight of business administration, entrepreneurship education that has not been integrated with practice, and lack of access to government support. This research examines the role of business administration, entrepreneurship education, and government support in encouraging MSMEs in Pasuruan to upgrade. The research uses a qualitative method with a thematic analysis approach. Data were collected through in-depth interviews and observations. Data triangulation was carried out to ensure the validity of the findings. The results show that most MSME actors do not understand the importance of business administration, such as the ownership of NIB and NPWP, which are the basic requirements for accessing government programs and market expansion. Although there is a gap between the theory obtained and the practice implementation in the field, entrepreneurship education shows a fairly good level. The results of this study can be a guide for entrepreneurship education providers to design applicable practice-based programs, as well as for the government in facilitating business administration and entrepreneurial assistance. This synergy is expected to encourage Pasuruan MSMEs to upgrade, contribute to Sustainable Development (SDGs), and support the vision of Golden Indonesia 2045.
Abstract:This research aims to determine whether public ownership, board of directors compensation and audit committee have an effect on tax management in basic consumer goods industrial companies listed on the Indonesian Stock Exchange.…
xchange. Secondary data was obtained based on purposive sampling of financial reports. The population was conducted on basic consumer goods industrial companies listed on the IDX with a number of 54 companies, while the samples were selected with purposive sampling method obtained a total of 12 companies or 36 samples for the period 2017-2019. But the 36 samples processed the result is abnormal distribution, so the researcher increase the observation period on the IDX in 2015.2020. Data analysis method used is multiple linear regression. The results of this research indicated that the public ownership, board of directors compensation and audit committee no have significant effect on the tax management.
Abstract:The purpose of this study is to investigate how the public-private partnership model based on the construction-operation-transfer model in the case of infrastructure development in Makassar City is utilized in the construction…
uction of the Makassar City Toll Road. After satisfying the requirements set in each case, a public-private partnership contract is concluded. The construction of toll roads is basically done by the government, the Ministry of Public Affairs and a corporate body (in this case PT Bosova Margautama Nusantara) using a build-operate-transfer model (generally a model involving two parties). is constructed by public service users, governments, and service providers are involved in building and operating the infrastructure. After granting the right of use for 35 years as the organizer, it will be handed over to the government after the concession period.
Abstract:Emas merupakan salah satu jenis komoditi yang paling banyak diminati untuk tujuan investasi, karena dipandang sebagai instrumen yang lebih aman dibandingkan saham serta memiliki nilai jual yang selalu bergerak mengikuti…
kondisi pasar. PT Victoeria Vici, sebagai pelaku usaha perhiasan emas custom, menghadapi kendala dalam menentukan estimasi harga jual kepada pelanggan, sebab proses pengerjaan pesanan custom membutuhkan waktu hingga 14 hari, sementara harga emas bergerak fluktuatif dan tidak terstruktur setiap harinya sehingga estimasi harga menjadi tidak akurat dan tidak efektif. Berdasarkan permasalahan tersebut, penelitian ini menerapkan konsep Data Mining dengan algoritma Trend Moment untuk mengestimasi harga emas pada rentang waktu tertentu. Data yang digunakan merupakan data historis harga emas per gram pada PT Victoeria Vici periode Agustus–Oktober 2021 sebanyak 92 data. Tahapan penelitian meliputi pengumpulan data, penentuan variabel X dan Y, eliminasi untuk memperoleh nilai konstanta a dan slope b, serta penerapan persamaan Y = a + bX untuk memperoleh nilai estimasi. Hasil perhitungan menunjukkan nilai a = 720.871,725 dan b = 3,108 sehingga model estimasi mampu menghasilkan proyeksi harga emas yang mendekati pola data historis. Model ini kemudian diimplementasikan ke dalam aplikasi berbasis desktop menggunakan Microsoft Visual Basic 2010 dan basis data Microsoft Access, dilengkapi Crystal Report untuk pencetakan laporan hasil estimasi. Hasil penelitian menunjukkan bahwa algoritma Trend Moment dapat membantu PT Victoeria Vici dalam memperoleh estimasi harga emas secara lebih cepat, konsisten, dan terdokumentasi.
Gold is one of the most sought-after commodities for investment purposes, as it is regarded as a safer instrument compared to stocks and has a selling value that constantly fluctuates with market conditions. PT Victoeria Vici, a custom gold jewelry business, faces difficulty in determining the estimated selling price offered to customers because the production process for custom orders takes up to 14 days, while gold prices move in an unstructured and fluctuating manner every day, making manual price estimation inaccurate and ineffective. Based on this problem, this study applies the concept of Data Mining using the Trend Moment algorithm to estimate gold prices over a certain period of time. The data used is historical daily gold price data per gram from PT Victoeria Vici for the period of August–October 2021, consisting of 92 records. The research stages include data collection, determination of the X and Y variables, elimination to obtain the constant value a and the slope b, and the application of the equation Y = a + bX to obtain the estimated value. The calculation results show a value of a = 720,871.725 and b = 3.108, so that the estimation model is able to produce gold price projections that closely follow the pattern of historical data. This model was then implemented into a desktop-based application using Microsoft Visual Basic 2010 and a Microsoft Access database, equipped with Crystal Report for printing estimation result reports. The results show that the Trend Moment algorithm can help PT Victoeria Vici obtain gold price estimations more quickly, consistently, and in a well-documented manner.
Abstract:Village development planning that is not grounded in data can lead to poorly targeted programs, particularly for settlement-environment issues such as solid waste, sanitation, drainage, and neighborhood space quality. This…
is community service program aimed to improve residents’ literacy in data-based planning and strengthen meaningful participation in formulating settlement-environment program proposals. The activity was conducted in Kalijaga Village, Aikmel Subdistrict, East Lombok Regency, on 17 November 2025 as a special village deliberation meeting (Musyawarah Desa Khusus; Musdesus) involving 75 participants representing village stakeholders, including youth and community organizations (Karang Taruna and the Village Community Resilience Institution/Lembaga Ketahanan Masyarakat Desa; LKMD). A participatory education approach was applied through short lectures, focused discussions, and hands-on proposal drafting using simple minimum data and a standard structure (problem–location–target group–indicators–resource needs). Evaluation was descriptive using facilitator field notes and a proposal-completeness rubric. Of 49 written proposals collected (N=49), 40 (81.6%) met all minimum elements, while 9 (18.4%) were incomplete. The results indicate a shift from general complaints toward more structured proposals with clearer locations, target groups, and basic indicators. Data-based village planning education is a low-cost intervention to improve the quality of community participation outputs and enhance the readiness of proposals for subsequent village planning processes..
Abstract:This international community service program aims to improve community welfare through the synergy of health technology and effective communication strategies in Timor Leste. The program was motivated by limited access to…
o health services, low health literacy, and contextual challenges in health communication within the community. The implementation methods included health education, training on the use of simple health technologies, community mentoring, and strengthening culturally based health communication. The activities were conducted collaboratively by involving local health workers, community members, students, and lecturers as part of international cooperation. The results indicate an improvement in community understanding of basic health pravtices, more optimal use of health technology, and increased active participation in maintaining personal and community health. In addition, the establishment of international collaboration networks supported the exchange of knowledge and best practices. The evaluation shows that an integrative and participatory approach was effective in supporting program sustainability, despite challenges related to infrastructure limitations and digital literacy. Overall, this community service program contributes significantly to enhancing health literacy and community welfare and can serve as a model for international community engagement based on health technology and communication.
Abstract:The seminar titled Visual Discourse in Marketing UMKM Products held in Sukajadi Village, Lemahsugih District, aimed to enhance local entrepreneurs’ understanding of visual communication strategies in product marketing. This…
This initiative responded to the limited use of visual elements such as packaging design, symbols, and graphic narratives that reflect local identity and influence consumer perception. Through a participatory approach, participants were introduced to the basics of visual discourse, practiced culturally rooted design techniques, and simulated digital promotional content. Monitoring was conducted through direct observation and feedback, while evaluation involved pre-tests, post-tests, and analysis of participants’ design outputs. Results showed a significant improvement in visual literacy and readiness to redesign product packaging more effectively. The seminar laid a foundation for building a creative and context-sensitive UMKM ecosystem, where visual elements serve as key tools to strengthen product identity, cultural relevance, and market competitiveness.
Abstract:Financial management training for small and medium enterprises is very relevant in overcoming the challenges faced by new business owners, especially in the Rumah Hasanah community as the target community. With a focus on…
n financial management, this training aims to provide an in-depth understanding of how to build a new business in terms of financial management so that the business can run effectively. This activity considers the limited resources often faced by new businesses, such as limited budgets and lack of experience in financial administration issues. To overcome this gap, this accounting training uses an Android platform-based application, namely the SME Accounting Application from developer Wiinfeel. Thus, SMEs can get updated financial accounting knowledge as well as improve the skills of recording financial transactions so that their digital financial literacy level increases. The results of this training received a very positive response from the participants because they could gain new understanding and experience related to basic financial concepts and effective financial management techniques. And as much as possible they want similar activities to be carried out on an ongoing basis in the future.
Abstract:This activity aims to provide parents and teachers of Pandanwangi PAUD with a basic understanding of the importance of maintaining privacy and security in the use of digital technology, as well as providing practical guidance…
dance on how to protect personal information and secure digital devices used by family members. The methods used in this educational activity are lectures, group discussions, and case simulations. The results of this educational activity show that the participants have a better understanding of the importance of maintaining family privacy and security in the digital era, are more aware of the risks in cyberspace and are able to identify and overcome these threats better. The conclusion of this activity is that education about digital privacy and security is very important to be given to the community, especially parents and teachers who have a big role in educating children.
Abstract:This community service activity aimed to enhance the competitiveness of SME products through product photography training as part of a creative marketing strategy. The training was conducted during the 63rd Anniversary Education…
ducation Exhibition of Universitas Negeri Makassar, involving six types of SME products: iced coffee, creative bags, accessories, packaged food, passion fruit drinks, and grilled bread. Participants were equipped with basic photography techniques and hands-on practice. Survey results showed a significant increase in photography skills and participants’ understanding of the importance of visual presentation in digital promotion. The training proved effective in improving SMEs’ promotional capabilities and product appeal in the digital era.