Abstract:Penelitian ini mengkaji prioritas faktor-faktor penentu keputusan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) sektor kuliner di Kelurahan Suka Asih Kota Bandung dalam pemanfaatan platform digital e-commerce dan media…
sosial. Di tengah pesatnya digitalisasi, adaptasi teknologi digital khususnya dalam pemasaran, yang bertujuan untuk memperluas jangkauan pasar, meningkatkan penjualan, efisiensi biaya promosi, dan penargetan audiens yang spesifik sesuai preferensi konsumen. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan Analytic Hierarchy Process (AHP). Data primer dikumpulkan melalui kuesioner dari 6 responden UMKM yang dipilih secara purposive sampling dari populasi 1.603 pelaku usaha. Instrumen diukur menggunakan skala Ordinal AHP 1-9, dan data diuji validitas menggunakan Uji Validitas Konten Rasio (Lawshe) serta konsistensi Rasio dan metode AHP (Thomas L. Saaty) menggunakan Microsoft Excel. Hasil penelitian menunjukkan bahwa jangkauan pasar merupakan kriteria paling dominan bagi pelaku UMKM kuliner di wilayah Kelurahan Suka Asih, dengan sub-kriteria jumlah pelanggan luar wilayah lokal sebagai prioritas utama. Faktor penting lainnya meliputi keamanan transaksi, kepercayaan transaksi, dan analisis pemasaran. Adapun platform digital yang paling sering dipilih pelaku usaha adalah GoFood untuk e-commerce dan WhatsApp untuk media sosial. Adanya penelitian ini memberikan pemahaman yang jelas tentang kriteria utama yang harus dipertimbangkan saat memilih platform digital, Hasil analisis AHP membantu UMKM menentukan platform mana yang paling sesuai dengan kebutuhan bukan hanya berdasarkan popularitas, Para pelaku usaha juga bisa fokus pada satu atau dua platform yang memiliki potensi terbesar untuk menjangkau target pasar, Penelitian ini juga memberikan wawasan tentang perilaku dan preferensi konsumen, yang memungkinkan para pelaku UMKM untuk menyesuaikan strategi pemasaran yang dapat meningkatkan visibilitas produk, berinteraksi langsung dengan pelanggan, dan pada akhirnya, meningkatkan penjualan dan daya saing di pasar.
Abstract:Makassar is currently facing a mobility crisis that is not merely technical, but deeply embedded in the social, political, and spatial dimensions of urban life. Mobility spaces in the city—roads, transport nodes, and travel…
ravel rhythms—have become contested arenas where technocratic planning collides with residents’ everyday realities. This study aims to examine how mobility spaces in Makassar are produced, negotiated, and lived by urban dwellers amid infrastructural dysfunction and unequal access.
Using a qualitative, city-based ethnographic approach, the research was conducted across key mobility corridors and densely populated neighborhoods. Conceptually, this study draws on the frameworks of spatial anarchy (Castells & Smith), temporal disorientation (Zerubavel), and the politics of infrastructure (Larkin) to analyze how disorganized space and time shape citizens’ mobility experiences.
Findings reveal that Makassar’s mobility space is marked by spatial fragmentation, erratic urban rhythms, and various forms of micro-resistance—such as the use of informal routes, modifications to pete-pete (minibus) trajectories, and the occupation of street space by informal economic activities.
This research contributes theoretically to urban anthropology and the discourse on mobility justice by foregrounding the need to understand cities from below—through the lived experiences of residents who continuously adapt within unruly and unstable urban environments
Abstract:This study explores how marginalized communities in Makassar construct and sustain their life rhythms amidst the temporal pressures shaped by infrastructure systems, mobility regimes, and urban development logics. Employing…
ing a space- and time-based urban ethnographic approach, the research traces residents’ daily tactics, rhythmic narratives, and spatial practices in navigating mobility exclusion and the accelerating, non-inclusive urban pace.
Field findings reveal that residents engage in various forms of micro-resistance—such as adjusting selling hours, utilizing interstitial moments in urban space, and cultivating social rhythms that diverge from technocratic logics. Within temporalities not governed by state or capital, urban spaces are collectively reproduced from below, positioning spatial production as a bottom-up process rather than a top-down imposition.
The study contributes theoretically by advancing Lefebvre’s rhythmanalysis, Urry’s notion of differential mobility, and Gandy’s political ecology of infrastructure within the context of Global South cities. By foregrounding time as a critical analytical lens, the research expands our understanding of how power operates temporally in urban life, and how residents negotiate this power through their everyday rhythms.
Ultimately, this research offers a new perspective for interpreting urban dynamics—not only through spatiality but also through socially produced temporalities.
Abstract:Islamic economics operates as a normative framework prioritizing social justice, equitable wealth redistribution, and collective wellbeing. Despite its robust philosophical foundations, empirical consensus regarding how…
these tenets translate into measurable welfare outcomes across heterogeneous developing nations remains highly fragmented. This study addresses this critical gap by executing a systematic literature review guided by the PRISMA 2020 statement to synthesize empirical evidence on the operationalization of Zakat, Waqf, and Islamic Social Finance (ISF) as structural instruments for poverty reduction. Departing from traditional descriptive reviews, this paper introduces an original analytical taxonomy that maps the operational mechanics of ISF against micro-level and macro-level development outcomes. Based on a rigorous multi-stage screening of peer-reviewed empirical studies published between 2020 and 2025 across emerging economies, a final synthesized sample of $n = 10$ high-quality primary articles was evaluated. The qualitative narrative synthesis reveals that integrated ISF instruments exert a structurally positive impact on poverty alleviation, income optimization, and socio-economic empowerment, particularly when embedded within digital financial ecosystems and formal financial inclusion frameworks. However, the analysis uncovers substantial outcome heterogeneity, demonstrating that welfare efficacy is highly conditional upon institutional governance quality, targeting accuracy, and localized implementation designs. The structural novelty of this research lies in its empirical crystallization of the explicit boundary conditions under which normative faith-based capital successfully disrupts poverty traps, offering an evidence-based operational blueprint for policymakers and Sharia social institutions in the Global South.
Abstract:Micro enterprises in the Keputih area of Surabaya play an important role in supporting local economic activity, particularly through small-scale food, beverage, and daily-consumption businesses. However, many micro-entrepreneurs…
preneurs still face difficulties in managing their finances systematically. Financial records are often kept manually, inconsistently, or based on memory, making it difficult for business owners to clearly identify cash flow, operating costs, profit levels, and business growth potential. This study aims to analyze the financial management practices of micro enterprises in Keputih, Surabaya, identify the main challenges in applying simple accounting, and examine how basic accounting practices contribute to profitability and business sustainability. This research uses a qualitative approach through direct observation and in-depth interviews with micro-enterprise owners from different business sectors in the Keputih area. The findings show that most business owners have not yet implemented formal accounting systems, but simple practices such as recording daily income, separating business and personal funds, calculating basic costs, and monitoring stock can improve financial control and decision-making. The main obstacles include limited accounting knowledge, lack of discipline in record-keeping, and the perception that small businesses do not require structured financial reports. This study highlights the importance of simple accounting as a practical tool for strengthening profitability, financial awareness, and the sustainability of micro enterprises in local urban communities.
Abstract:This study aims to analyze the implementation of the entity concept in Micro, Small, and Medium Enterprises (MSMEs) in the marine capture fisheries sector, focusing on Mr. Niko’s fishing business in Lemito Village, Pohuwato…
uwato Regency. The entity concept, which emphasizes the separation between business and personal finances, is essential in producing reliable financial information and ensuring business sustainability. However, in practice, many small-scale fishermen still combine business and household finances, leading to difficulties in assessing financial performance. This research employs a qualitative descriptive approach to examine existing financial practices and evaluate the application of accounting principles based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Data were collected through observation, interviews, and documentation of financial transactions. The results indicate that prior to the intervention, the business applied a simple and manual recording system without structured financial statements and without implementing the entity concept. After applying SAK EMKM-based financial reporting, including the preparation of income statements and statements of financial position, the financial condition of the business became more transparent and measurable. The business recorded a net profit of IDR 11,449,235 and showed a balanced financial position. Furthermore, the implementation of the entity concept improved financial control, enabled accurate profit measurement, supported asset management planning, and increased credibility with external stakeholders. In conclusion, the application of the entity concept and standardized financial reporting significantly enhances financial management practices and contributes to the sustainability of MSMEs in the fisheries sector.
Abstract:• DEF is a company engaged in the sale of coffee, both wholesale and retail. Currently, the sales recording system is still carried out manually, which often leads to problems such as delays in reporting, data entry errors,…
rors, and difficulties in retrieving historical information. This study aims to improve the efficiency and accuracy of the sales recording system by implementing the INDEX MATCH and SUMIFS functions in Microsoft Excel. The research method used is descriptive qualitative with a case study approach, involving observation, interviews, and documentation of the existing system. The results show that the use of INDEX MATCH and SUMIFS can accelerate the data retrieval process, improve the accuracy of sales reports, and reduce input errors. This study provides a practical solution for small and medium enterprises (SMEs) in implementing an efficient sales recording system without requiring significant investment in ERP software. However, the system still has limitations, such as dependence on Excel files that are vulnerable to damage or unintended changes, and the lack of advanced automation features such as receivables reminders or inter-departmental integration. Therefore, future research is expected to develop a web-based system with a centralized database.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy, including those managed by women. However, the sustainability of MSMEs still faces various challenges, particularly regarding low…
financial literacy and limited business capital. These conditions can affect the ability of female entrepreneurs to manage and develop their businesses sustainably. This study aims to determine the influence of financial literacy and business capital on the sustainability of women-owned MSMEs in Limboto Subdistrict, Gorontalo Regency. The method used in this study is a quantitative method with primary data obtained from questionnaires using a Likert scale. The sample collection process used the proportionate stratified random sampling technique. The strata in this study consisted of 14 villages in Limboto Subdistrict, Gorontalo Regency, with a total sample of 175 respondents. The data analysis technique employed Structural Equation Modeling (SEM), operated using the AMOS 24 program. The results of the study indicate that financial literacy does not have a significant effect on business sustainability, while business capital has a positive and significant effect on business sustainability. Furthermore, financial literacy and business capital simultaneously have a positive and significant effect on business sustainability, explained by an R-square value of 94.6%, while the remaining 5.4% is contributed by other variables outside the research model.
Abstract:The rapid development of digital marketing has significantly transformed business strategies, particularly for Micro, Small, and Medium Enterprises (MSMEs). Instagram has evolved beyond a social networking platform into…
a strategic marketing tool equipped with analytical features such as Instagram Insight. This study aims to examine the effect of Instagram Insight utilization on consumer purchase decisions at Rumah Madu, an MSME operating in Bandar Lampung, Indonesia.
This research adopts a quantitative approach using a survey method. Data were collected from 92 respondents through structured questionnaires and analyzed using SPSS version 27. The independent variable is the utilization of Instagram Insight, measured through three dimensions: follower demographic analysis, follower active time analysis, and content performance analysis. The dependent variable is consumer purchase decision. Statistical analysis includes validity and reliability testing, classical assumption tests (normality, multicollinearity, and heteroscedasticity), simple linear regression, t-test, F-test, and coefficient of determination (R²).
The results suggest that Instagram Insight functions primarily as an internal strategic evaluation tool rather than a direct determinant of consumer purchasing behavior. This study contributes to the digital marketing literature by highlighting the gap between analytic tool utilization and actual consumer conversion in MSMEs. Practical implications emphasize the need for better data interpretation skills and integrated marketing strategies beyond analytics usage alone.
Abstract:The excrement of horned beetle (Oryctes rhinoceros (Linn.) Scarabeus.) larvae, namely Kolarhino, in the soil of palm oil (Elaeis guineensis Jacq.) plants contains minerals that can and can improve soil fertility and health.…
th. These larvae contain minerals that can fertilize the soil, such as zinc (Zn), felium (Fe), potassium (K), and phosphorus (P) which are important for plant growth and soil health. Luffa acutangula (L.) Roxb. plants contain many carbohydrates and sources of nutrients needed by microbes to multiply. The mineral content of gambas in the process of local microorganisms for soil fertility is calcium (Ca), phosphorus (P), and felium (Fe) which are very supportive in the process of soil fertility. In this study, the mixture given to Histosol soil is the content of Oryctes rhinoceros (Linn.) Scarabaeus. larvae faeces: Kolarhino and Local Microorganisms (MoL) of Luffa acutangula (L.) Roxb. gave a positive impact on Histosol soil both physically and chemically.