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 study aims to formulate the right business strategy for CV XYZ, an MSME in the frozen food industry, in facing operational challenges such as high employee turnover, dependence on out-of-town suppliers, and logistics…
s inefficiencies due to limited cold chain technology. This study uses a qualitative method with a case study approach. Data were collected through semi-structured interviews, internal company reports, literature reviews, and industry publications. The analysis was conducted through an external approach using PESTEL and Porter's Five Forces, as well as internal analysis through VRIO and Value Chain Analysis. The results of the analysis are summarized in a SWOT Analysis and continued with the formulation of a business strategy using Porter's Generic Strategies and TOWS Matrix. The proposed strategy is Cost Leadership with a focus on operational efficiency, investment in cold chain technology, and employee training to increase productivity. This strategy is expected to help CV XYZ increase competitiveness, expand the market, and support sustainable business growth in the frozen food industry.
Abstract:Human resource development through education is frequently linked to the worldwide problem of poverty reduction. Education is essential in building human resources to improve skills and knowledge to get good job opportunities.…
ities. This article analyses the existing literature on how education can reduce poverty. The Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) statement was used as the review methodology, and a systematic review of the Google Scholar database was carried out using Publish or Perish, which identified 99 relevant studies. In this review, education is usually evaluated from two aspects: the quality and the education level. The results of this review confirm the general conclusion that education is an essential tool for poverty reduction. Through education, people acquire knowledge and skills that can be used to get better jobs and ultimately reduce poverty. Some of the recommendations are more development research to improve the quality of education, and education policies must focus on long-term investments to overcome poverty.
Abstract:The purpose of this study is to determine the effect of auditor competence, independence, and experience on audit quality. This study is important because of the increasing demand from users of financial statements for quality…
uality audit reports. The population of this study were auditors working at a Public Accounting Firm domiciled in Bogor with a sample of 69 respondents. The sample was selected using the convenience sampling method. The data processing and analysis methods used were descriptive statistics, classical assumption testing, multiple linear regression testing and hypothesis testing. The data were tested using SPSS software version 25. The findings of this study indicate that the independent variables in this study, namely accountability, professionalism, and experience, simultaneously have a positive and significant effect on Audit Quality.
Abstract:Islamic views on property ownership depart from the notion that individuals have an innate desire to possess property (fithrah), as Islamic societies depend on other people to function. The riches or money that Allah SWT…
has bestowed upon this universe is a gift to humanity and should be used as efficiently as possible to ensure everyone's financial security. One topic covered in economics classes, including socialism, capitalist, and Islamic economics, is ownership rights. Ownership rights are determined by certain characteristics of each economic system. The number of assets (goods and services) that can be owned is limited under a socialist economy, but the method of acquisition (quality) remains unconstrained. This suggests that you can distribute it in whatever way you want. Meanwhile, the capitalist economic system views property ownership as unlimited, both in terms of quantity and quality; that is, any kind of property ownership is acceptable as long as it does not restrict the freedom of others. Islam acknowledges, but does not fully give, the right of humans to own the materials they use for production and consumption, in contrast to socialism and capitalist economic systems.
Abstract:This study aims to determine the pattern of marketing channels and analyze the costs, margins profits, and economic efficiency of each pomelo orange marketing channel in Padang Lampe Village, Ma'rang District, Pangkep Regency.…
gency. A sampling of producers was carried out by Simple Random Sampling while marketing institution samples using the tracing method or (snowball sampling) namely by tracing sales and purchases of pomelo oranges from producers to consumers. The results of the study showed that there are two types of marketing channels in Padang Lampe Village, Ma'rang District, Pangkep Regency, namely, channel I: Farmers--------Collectors --------- Inter-Island Traders ----------- Retailers --------------- Consumers. Furthermore, Marketing Channel II is from Farmers ----------- Retailers ----------- Consumers. In Marketing Channel I, the total marketing cost is IDR 25,660,000/7500 pomelo fruits, the total marketing margin is IDR 78,750,000/7500 fruits, and the total marketing profit is IDR 46,790,000. In Marketing Channel II, the total marketing cost is IDR 1,175,000/300 fruits, the marketing margin is IDR 2,250,000 and the total marketing profit is IDR 1,075,000. Marketing Channel II is the most efficient pomelo marketing channel because it has the lowest marketing margin, which is IDR. 2,250,000/300 pieces and has the highest Farmer's Share value, namely 57.14%.
Abstract:Global challenges such as economic inequality and environmental degradation have heightened the urgency of implementing sustainable business practices, particularly in the Micro, Small, and Medium Enterprises (MSMEs) sector.…
tor. In the North Coast region of East Java, MSMEs face unique challenges, including limited access to entrepreneurship education and insufficient government support. This study examines strategies for collaboration between the government and MSMEs, integrating entrepreneurship education to support sustainable development, aligned with SDG 8 and SDG 12. The novelty of this research lies in the integration of entrepreneurship education within public-private partnerships to enhance MSME sustainability while addressing local socio-economic issues. Using a qualitative research methodology, this study involves in-depth interviews, field observations, and document analysis to explore the experiences of MSME entrepreneurs, government officials, and educators in the region. The findings indicate that effective collaboration among stakeholders fosters innovation, strengthens MSME resilience, and promotes environmentally-friendly business practices. However, challenges remain in policy implementation and resource distribution. The implications of this research highlight the importance of institutionalizing entrepreneurship education within government programs and strengthening public-private collaboration. These steps can serve as a model for other regions to simultaneously drive economic growth and sustainability, contributing to the achievement of the SDGs by 2030
Abstract:Human relations management is an important aspect of an organization's success, especially in creating a harmonious, productive, and ethical work environment. This study aims to explore the integration of philosophical values…
alues in human relations management through the Systematic Literature Review (SLR) approach. The Systematic Literature Review (SLR) method was used in this study to analyze and synthesize various previous studies related to human relations management. The SLR process involves identifying, screening, and evaluating studies from a variety of sources, including international indexed journals, to gain an in-depth understanding of key trends and issues in the implementation of humanitarian relations management. Of the 150 articles found, 52 articles met the inclusion criteria for further analysis. By analyzing the literature from various academic databases, this study identifies key concepts in philosophy, such as humanism, deontological ethics, utilitarianism, and existentialism, that are relevant to support the management of interpersonal relationships in organizations. The results of the study show that the application of philosophical values can improve the quality of relationships between individuals through more ethical decision-making, value-oriented leadership, and strengthening mutual respect in work interactions. In addition, this study reveals a significant gap in the literature related to the practical implementation of philosophy in the context of modern management, especially in certain sectors. These findings make a theoretical contribution in expanding the understanding of the role of philosophy in human relations management as well as offering recommendations for further research and practical applications in organizational environments.
Abstract:The issue of environmental sustainability for the UMKM sector is new considering that the emphasis on green accounting practices has focused on large companies that are listed as publicly listed companies. In the context…
of sustainable business practices, policies that specifically promote the implementation of green accounting among UMKM are still limited. The purpose of this study is to identify and examine the determinants of behavioural aspects in encouraging awareness of UMKM green accounting practices in West Sulawesi from the perspective of spirituality and Kalindaqdaq Mandar culture. The research method used in this research is a mix method with a concurrent model to analyse quantitatively and qualitatively simultaneously. The quantitative method with the Partial Least Square (PLS) approach was conducted to test the Theory of Planned Behaviour (TPB) in green accounting practices. The results of this study indicate that UMKM players in West Sulawesi have not yet carried out green accounting practices but in general they already have the intention to practice green accounting. Another finding is that government policies can encourage green accounting practices so that the government needs to pay attention to the importance of regulations governing the obligation of UMKM players to carry out green accounting practices, awareness of green accounting practices that are early owned by UMKM can encourage the practice of awareness of green accounting practices in the future
Abstract:This study explores the relationship between economic interests and legal formation through the lens of Max Weber's perspective. The key issue addressed is the extent to which economic factors influence legal structures…
and their reciprocal impact on economic systems. The objective is to analyze how economic rationality shapes lawmaking processes and the implications for modern transactions. The study employs a qualitative method, relying on textual analysis of Weber’s works and related legal theories. The findings reveal that economic interests are fundamental drivers of legal predictability, calculability, and stability, which are essential for fostering business growth and investment confidence. However, the tension between formal legal rationality and substantive justice poses challenges to achieving equity. These insights underscore the necessity of a structured legal framework that aligns with dynamic economic needs while ensuring fairness. The results contribute to a deeper understanding of the interplay between economics and law, offering guidance for policymakers to balance economic progress with social equity.