Abstract:This research aims to determine the effectiveness of Village Fund management in improving the business performance of the Village-Owned Enterprise (BUMDes) in Limehu Village, Tabongo District, Gorontalo Regency. The study…
y was motivated by the stagnant condition of BUMDes Sinar Utara despite the village receiving an annual Village Fund allocation. This research used a qualitative descriptive method with a case study design. Data were collected through in-depth interviews with six informants, document review, and direct observation, then analyzed using the Miles and Huberman interactive model and validated through triangulation. The results show that among the five dimensions of Village Fund management analyzed based on Minister of Finance Regulation (PMK) Number 145 of 2023, the dimensions of administration and fund utilization have run relatively effectively, while the accountability dimension has only been fulfilled procedurally, the reporting dimension has not been consolidated, and the monitoring and evaluation dimension remains reactive. Overall, Village Fund management in Limehu Village has not been optimal in improving the business performance of BUMDes Sinar Utara.
Abstract:This study aims to analyze the communication strategy employed by the NEI-DT Foundation in building community trust through a community-based healthcare service program in Tritunggal Hamlet, Banyuasin Regency, South Sumatra,…
tra, Indonesia. The study is motivated by the importance of organizational communication strategies in enhancing public participation and program legitimacy within rural communities characterized by limited access to information, geographical constraints, and community-oriented social structures. Adopting a constructivist paradigm, this research employs a qualitative approach using an intrinsic case study design. Data were collected through in-depth interviews, non-participant observation, and document analysis involving seven informants, including foundation representatives, community leaders, and program beneficiaries. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña, encompassing data condensation, data display, and conclusion drawing. The findings reveal that the foundation’s communication strategy involves identifying community characteristics, developing simple and contextually relevant messages, utilizing a combination of digital and traditional communication channels, and engaging local leaders as communication intermediaries. Program information is disseminated through village heads, neighborhood leaders, women’s community groups (PKK), social media platforms such as WhatsApp and Facebook, and mosque loudspeaker announcements. The study further demonstrates that the communication pattern reflects the Two-Step Flow of Communication model, in which community leaders function as opinion leaders who mediate organizational messages before they reach the wider community. Community trust is cultivated through the social legitimacy of local leaders, interpersonal communication, direct experiences with program benefits, and the consistency of services provided by the foundation. The study concludes that the effectiveness of community-based organizational communication strategies in rural settings is determined not only by message content and media utilization but also by the organization’s ability to establish interpersonal relationships, adapt communication practices to local cultural contexts, and actively involve community leaders within the communication network. This research contributes to the advancement of community-based organizational communication studies by providing empirical insights into trust-building processes in rural community development programs
Abstract:Advances in digital technology have brought significant changes to organizational activities; however, they have also increased the risk of technology-based fraud, such as cyber fraud, data manipulation, phishing, and misuse…
suse of information systems. These conditions require organizations to strengthen the internal audit function as a critical component of internal controls and fraud prevention. This study aims to theoretically examine the role of internal audit in preventing fraud in the digital era. The research method used is a systematic literature review (SLR) by collecting and analyzing various relevant national and international journals from 2020 to 2026. The analysis process was conducted using qualitative descriptive methods through the identification, selection, and grouping of research findings based on discussion themes. The research findings indicate that internal audit plays a strategic role in identifying risks, conducting oversight, evaluating the effectiveness of internal controls, and supporting the implementation of good corporate governance. The utilization of audit technologies, such as data analytics, continuous auditing, and digital-based monitoring systems, has proven capable of enhancing the effectiveness of fraud detection and prevention more quickly and accurately. This study also found that the digital competencies of internal auditors and the company’s readiness to strengthen its internal control systems are key factors in supporting the effectiveness of internal audits in the digital age. The implications of this study suggest that organizations need to enhance the competencies of internal auditors and strengthen technology-based internal controls to address increasingly complex digital fraud risks.
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:Small and Medium Enterprises (SMEs) play a crucial role in strengthening local and national economies, particularly in developing countries such as Indonesia. Increasing market competition, digital transformation, and changing…
anging consumer preferences have forced SMEs to continuously develop competitive strategies in order to survive and grow sustainably. This study aims to analyze a competitive advantage strategy based on product differentiation implemented by Roti Kaisar, a bakery micro-enterprise located in Kemiling District, Bandar Lampung. Using a descriptive qualitative approach, data were collected through in-depth interviews, direct observation, and documentation. SWOT analysis was employed to identify internal strengths and weaknesses as well as external opportunities and threats affecting business competitiveness. The findings reveal that Roti Kaisar’s competitive advantage is driven by consistent product quality, independent production processes, diverse product variations, and strong customer loyalty. However, the enterprise also faces challenges such as limited production capacity, suboptimal digital marketing, and fluctuating raw material prices. The results indicate that product differentiation strategies—supported by innovation, improved packaging, digital marketing utilization, and local brand strengthening are effective in enhancing competitive positioning and supporting sustainable business growth for bakery MSMEs.
Abstract:Branding has emerged as a strategic asset for micro and small enterprises (MSEs) to enhance competitiveness in increasingly saturated markets. This study investigates the role of branding strategies in strengthening the…
competitive advantage of a micro-scale coffee shop in Indonesia, namely 360 Coffee. Employing a qualitative descriptive approach, data were collected through in-depth interviews, observations, and document analysis involving business owners, employees, and customers. The findings reveal that brand identity consistency, emotional engagement with consumers, product differentiation, and service experience significantly contribute to customer loyalty and market positioning. However, the study also identifies challenges related to limited strategic branding planning, constrained resources, and suboptimal digital branding utilization. These findings support previous studies emphasizing that effective branding enables MSEs to create perceived value beyond functional attributes (Kotler & Keller, 2016; Wijoyo et al., 2021). This research contributes to the literature on small business branding by providing empirical evidence from a local coffee enterprise and offers practical insights for MSE owners seeking sustainable competitive advantage.
Abstract:The increasing intensity of competition in the culinary business sector of Micro, Small, and Medium Enterprises (MSMEs), particularly in snack food products such as JNC Cookies, necessitates the implementation of effective…
ve digital promotion strategies to expand market reach and improve sales performance. Changes in consumer behavior that increasingly rely on digital platforms to obtain information, evaluate purchasing decisions, and interact with brands have made adaptation to digital marketing an unavoidable requirement. Therefore, this study aims to analyze the planning, implementation, and effectiveness of digital promotion strategies through the utilization of digital advertising (paid advertising), endorsements, and social media campaigns in enhancing brand awareness and consumers’ purchase intention toward JNC Cookies. This study employs a descriptive qualitative approach, with data collection techniques including in-depth interviews, observation of social media activities, and analysis of the performance of implemented digital marketing campaigns. In addition, several supporting indicators were measured, such as content reach, engagement rate, consumer interactions, and changes in sales volume during the campaign period. The collected data were subsequently analyzed to identify the relationship between digital promotional activities and consumer responses. The expected outcomes of this study include the formulation of an applicable digital promotion strategy model for food-sector MSMEs, recommendations for the development of sustainable social media campaigns, and the mapping of the roles of endorsements and digital advertising in strengthening the brand positioning of JNC Cookies. The findings of this study are expected to provide practical contributions for MSME practitioners in optimizing the use of digital media as an effective, measurable, and consumer-oriented promotional tool.
Abstract:This study examines the effect of financial performance and Corporate Social Responsibility (CSR) on firm value in cement companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Financial performance…
rformance is proxied by Return on Assets (ROA), while firm value is measured using Price to Book Value (PBV). CSR is measured through a disclosure index based on the Global Reporting Initiative (GRI) Standards using content analysis. This research employs a quantitative associative approach with secondary data obtained from annual reports and sustainability reports of seven cement companies. Multiple linear regression analysis is used to test the hypotheses. The results indicate that ROA has a positive and significant effect on firm value, suggesting that efficient asset utilization enhances market perception. CSR disclosure also shows a positive and significant effect on firm value, supporting the legitimacy theory that socially responsible practices strengthen corporate reputation and investor confidence. These findings highlight the importance of integrating financial performance and sustainability strategies to enhance firm value, particularly in capital-intensive and environmentally sensitive industries such as cement.
Abstract:The rapid development of information and communication technologies has significantly transformed higher education. Teaching and learning processes are increasingly supported by digital platforms, Learning Management Systems…
tems (LMS), and abundant online learning resources. In this context, university students are required to possess adequate digital literacy, particularly in software- and spatial-analysis-based courses such as Geographic Information Systems (GIS), which is a key course in the Environmental Engineering curriculum. This study aimed to analyze the effect of digital literacy on students’ learning outcomes in a GIS course offered in the Environmental Engineering Study Program at Universitas Hamzanwadi. A quantitative approach with a correlational design was employed. The population consisted of students enrolled in the GIS course in the odd semester of the 2024/2025 academic year, and all 44 students were taken as the sample using a saturated sampling technique. Digital literacy was measured using a Likert-scale questionnaire (1–5) covering technical skills, information search and evaluation, information management, online communication and collaboration, and ethical use of digital media, while learning outcomes were obtained from the final course grades.
The data analysis showed that the mean score of students’ digital literacy was 3.6 (moderately high), with a standard deviation of 0.45, whereas the mean GIS course grade was 78.5 with a standard deviation of 6.8. Pearson correlation analysis indicated a positive and significant relationship between digital literacy and learning outcomes (r = 0.62; p < 0.01). Simple linear regression further revealed that digital literacy accounted for approximately 38% of the variance in learning outcomes (R² = 0.38), with the regression equation Ŷ = 52.3 + 7.3X. These findings highlight the importance of strengthening students’ digital literacy in GIS instruction through training, project-based assignments, and the optimal utilization of Learning Management Systems.
Abstract:The development of digital technology has encouraged businesses to utilize social media as a marketing tool, one of which is through TikTok's Live Shopping feature. However, the use of TikTok Live Shopping in semi-rural…
areas such as Panenjoan Village, Cicalengka District, Bandung Regency, has not been optimal, as indicated by low consumer engagement and unstructured digital promotion strategies. This situation indicates a gap between the potential use of TikTok Live Shopping and the expected level of consumer engagement. Therefore, this study aims to determine the effect of TikTok Live Shopping utilization and digital promotion strategies on consumer engagement. This study used a quantitative approach with a survey method, along with descriptive and verification analysis. The study population was consumers in Panenjoan Village who had participated in TikTok Live Shopping. The sample was determined using the Lemeshow formula, resulting in 100 respondents using a purposive sampling technique. Data collection was conducted using a Likert-scale questionnaire. Data analysis included validity tests, reliability tests, classical assumption tests, correlation tests, multiple linear regression analysis, coefficient of determination tests, and hypothesis testing using SPSS version 27. The results showed that the use of TikTok Live Shopping, digital promotion strategies, and consumer engagement were in the strong category. Partially, the use of TikTok Live Shopping and digital promotion strategies had a significant effect on consumer engagement. Simultaneously, these two independent variables also had a significant effect on consumer engagement. This study concluded that optimizing TikTok Live Shopping and implementing effective digital promotion strategies can increase consumer engagement in Panenjoan Village.