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:The growing emphasis on sustainable urban mobility has positioned electric vehicles (EVs) as a strategic component of transport transformation, particularly in developing cities with constrained infrastructure systems. One…
ne of the key challenges in supporting EV adoption is the provision of accessible charging infrastructure, which is closely related to user perception of acceptable service distance. This study aims to determine the optimal service distance of Electric Vehicle Charging Stations (EVCS) based on user preferences in Pekanbaru City, Indonesia, and to explore its implications for spatial planning. A quantitative approach was employed using a questionnaire survey of 51 respondents distributed across 15 administrative districts. All respondents were non-EV users, representing potential adopters in the early stage of transition. The survey captured preferred EVCS distance using interval-based categories, along with respondents’ awareness and intention toward EV adoption. The results indicate that the dominant preferred distance falls within the 2–4 km range, with an estimated mean of 3.08 km and a standard deviation of 1.98 km, resulting in an effective range of approximately 1–5 km. Considering urban road network constraints and detour factors, this range is further adjusted to 3–6 km to reflect more realistic travel conditions. These findings suggest that a relatively dense and accessible charging network is required to reduce range anxiety and support EV adoption. From a spatial planning perspective, a 4 km service threshold is proposed as a practical reference for EVCS deployment, representing the central tendency of user preferences within the adjusted range. This study highlights the importance of integrating user-based spatial parameters into infrastructure planning and contributes to the literature by emphasizing the role of perceived accessibility in shaping EV infrastructure demand in developing urban contexts.
Abstract:This study aims to examine fishermen's perceptions of the Advanced Fishermen's Village Program (KALAJU) in Palaran Indonesia. This study uses a descriptive quantitative approach with purposive sampling technique to select…
t 15 respondents based on specific criteria. The perception indicators used are internal factors, including physiological aspects, interest, attention, unidirectional needs, and emotional conditions. Data analysis was conducted using a Likert scale to measure the fishermen's perception levels toward the program. The research results indicate that fishermen generally have a positive perception of the Advanced Fishermen Village Program across all the indicators used. The cumulative value of the internal factor reached 35.73, which falls into the high category. This indicates that the program was well-received and considered beneficial by the fishermen at the research location. The Maju Fisherman Village Program has strong potential in supporting the improvement of fishermen's welfare. However, sustainable support and effective implementation strategies are needed to maintain and enhance the program's impact.
Abstract:Digital literacy has become an essential competence in modern education; however, its implementation in pesantren presents distinctive dynamics, particularly when institutions restrict students’ access to digital devices…
es while simultaneously encouraging teachers to master digital literacy. This study aims to examine how digital literacy is positioned, perceived, and implemented in the learning process at Pesantren Ar-Raudlatul Hasanah as one of Indonesia’s modern pesantren. Employing a qualitative approach with a case study design, data were collected through semi-structured interviews, non-participant observation of classroom practices and pesantren activities, and analysis of institutional documents. The data were analyzed using thematic analysis to identify relevant patterns and key themes. The findings reveal that digital literacy in the pesantren is positioned primarily as a learning resource mediated by teachers rather than as an individual competence freely accessible to students. Teachers’ perceptions of digital literacy are reflective and selective, shaped by moral and scholarly responsibility, concern for students’ ethical conduct (adab), and apprehension regarding the negative impacts of the digital environment. In terms of implementation, digital literacy is applied in a limited and functional manner through teachers’ use of digital learning media, basic computer courses for students, cultural and extracurricular pesantren activities, and the digitalization of institutional administrative systems. This study concludes that the pesantren has developed a contextual and ethically grounded model of digital literacy, in which technology functions as a supportive educational tool without displacing core values, scholarly authority, or the primary goal of students’ character formation. These findings contribute empirical insights to the growing body of research on digital literacy within the context of Islamic education, particularly in modern pesantren
Abstract:The rapid growth of the global affordable luxury fashion segment presents a critical paradox, as luxury brands increasingly target culturally diverse consumers who interpret the meaning of luxury in fundamentally different…
nt ways. This phenomenon becomes particularly evident when comparing collectivist markets such as Indonesia with individualistic markets such as Australia, where uniform value propositions often fail to resonate equally. This study aims to examine the influence of cultural context on Luxury Value Perception (LVP) and Purchase Intention, as well as the moderating role of Individualism–Collectivism orientation among affordable luxury fashion consumers in Indonesia and Australia. A quantitative survey-based approach was employed and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), complemented by Measurement Invariance of Composite Models (MICOM) and Multi-Group Analysis (MGA). The findings are expected to provide empirical insights into how cultural differences shape luxury value perceptions and purchase intentions, offering strategic implications for affordable luxury fashion brands in developing culturally adaptive value propositions.
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:This study aims to analyze the effect of price and product quality on fertilizer purchases at Am Jaya Tani Store in Rancakasumba Village, Solokan Jeruk District, Bandung Regency. This research is motivated by a decline in…
n the number of visitors and fertilizer purchases, which is presumed to be influenced by consumers’ perceptions of price and product quality. The research method used is a quantitative approach with descriptive and verificative analysis. Data were collected through questionnaires distributed to consumers of Am Jaya Tani Store, with sampling determined based on specific criteria. The data analysis techniques include validity and reliability tests, descriptive analysis, classical assumption tests, multiple linear regression analysis, coefficient of determination, and hypothesis testing using partial (t-test) and simultaneous (F-test) methods. The results indicate that descriptively, price, product quality, and fertilizer purchases are in the fairly good to good category. Partially, price has a significant effect on fertilizer purchases, and product quality also has a significant effect on fertilizer purchases. Simultaneously, price and product quality have a significant effect on fertilizer purchases at Am Jaya Tani Store. The findings of this study are expected to provide practical insights for the management of Am Jaya Tani Store in formulating pricing strategies and improving product quality to increase fertilizer purchases and enhance business competitiveness.
Abstract:The coffee shop industry in Indonesia continues to grow alongside changes in consumer lifestyle, particularly in tourism areas such as Pangalengan, Bandung Regency. Despite having strong market potential, sales performance…
ce at The East Coffee has shown noticeable fluctuations. Sales records from November 2024 to October 2025 indicate that monthly revenue ranged from IDR 6,084,522 in March 2025 to IDR 10,726,758 in July 2025. This condition suggests that sales performance has not been stable and highlights the need to evaluate marketing strategies, especially pricing and promotion. This study aims to examine the effect of price and promotion on sales growth at The East Coffee Pangalengan. A quantitative approach with descriptive and verification methods was applied. The sample consisted of 72 respondents, selected using incidental sampling. Data were collected through structured questionnaires and analyzed using multiple linear regression with SPSS, including validity and reliability tests, classical assumption tests, t-tests, F-tests, and coefficient of determination analysis. The descriptive results show that Price (76%), Promotion (80%), and Sales Growth (74%) are perceived positively and categorized as strong. Verification analysis reveals that price has a positive and significant effect on sales growth (t = 8.017; Sig. = 0.000; β = 0.856), while promotion has a significant but negative effect (t = −2.346; Sig. = 0.022; β = −0.329). Simultaneously, price and promotion significantly influence sales growth (F = 90.421; Sig. = 0.000), with the model explaining 72.4% of the variance in sales growth (R² = 0.724).
These findings indicate that sales growth at The East Coffee is more strongly driven by appropriate pricing perceptions, while promotional strategies require improvement to achieve more consistent and sustainable sales performance.
Abstract:Honey consumption in Indonesia is still relatively low, at only around 10–15 grams per capita per year, far behind developed countries. This low consumption presents a challenge for honey industry players, including PT.…
. Kembang Joyo Sriwijaya, which actively welcomes educational visits from young children. These visits have the potential to shape healthy consumption habits through direct interaction with the beekeeping process and education on the benefits of honey. This study aims to analyze the social factors that influence young visitors' interest in honey consumption, including product appeal, destination image, and knowledge. The study used a quantitative method with a convenience sampling technique on 50 respondents who were parents or guardians of children aged 4–5 years who visited PT. Kembang Joyo Sriwijaya for educational purposes. Data were collected through questionnaires, interviews, and observations, then analyzed using multiple linear regression to test the influence of each variable on consumption interest. The results showed that all three social factors product appeal, destination image, and knowledge play a significant role in shaping young children's interest in honey consumption. Product appeals such as packaging, flavor, and interactive experiences have been shown to increase children's interest. The image of a clean, safe, educational, and child-friendly destination strengthens visitors' positive perceptions. Meanwhile, knowledge about the benefits of honey and its production process increases parents' motivation to introduce honey as a healthy consumption. This research provides strategic recommendations for PT. Kembang Joyo Sriwijaya in developing more effective educational and marketing programs to increase interest in honey consumption in children from an early age.
Abstract:Abstract The rapid growth of the Muslim fashion industry in Indonesia has intensified competition among Muslim fashion brands, particularly in the hijab segment. This intense competition requires companies to maintain high…
high product quality and implement effective promotional strategies to create consumer satisfaction. Rabbani, as one of Indonesia’s national Muslim fashion brands, faces challenges related to declining consumer perceptions of product quality and promotional effectiveness, which have an impact on consumer satisfaction, especially in Rancaekek District, Bandung Regency.
This study aims to examine and analyze the influence of product quality and promotion on consumer satisfaction among Rabbani hijab users in Rancaekek District, Bandung Regency, both partially and simultaneously. This research employs a quantitative approach using descriptive and verificative methods. The population of this study consists of consumers who use Rabbani hijabs in Rancaekek District, with a sample of 96 respondents selected through purposive sampling. Data were collected through questionnaires developed based on indicators of product quality, promotion, and consumer satisfaction.
The data analysis techniques used include descriptive analysis to describe the condition of each variable and multiple linear regression analysis to test the influence of product quality and promotion on consumer satisfaction. The analysis was also supported by classical assumption tests, coefficient of determination tests, and hypothesis testing through partial tests (t-test) and simultaneous tests (F-test).
The results of the study indicate that product quality and promotion have a positive and significant effect on consumer satisfaction, both partially and simultaneously. Good product quality and attractive, well-targeted promotional strategies are able to enhance consumer satisfaction with Rabbani products. Therefore, it is recommended that Rabbani place greater emphasis on maintaining consistent product quality and optimizing promotional strategies to improve consumer satisfaction and loyalty amid increasingly competitive conditions in the Muslim fashion industry.