Abstract:MSMEs must have a strong marketing plan in order to compete with their rivals due to technological improvements and growing business competitiveness. An efficient marketing plan is necessary to guarantee company expansion…
n and optimize earnings. This study aims to determine the appropriate marketing strategy to increase the sales turnover of Queen Cake products. This research is a descriptive study using a qualitative approach. Respondents in this study were the owner of the Queen Cake business and four employees, two from the production department and two from the marketing department. Data collection procedures used in the study included observation, interviews, and documentation. The data obtained were analyzed using a SWOT analysis. The results showed that the strategy implemented by the Queen Cake business was in quadrant one, namely SO (Strengths-Opportunities), using an aggressive strategy. The Queen Cake shop business focuses on strategies using all its strengths and exploiting opportunities to create synergistic conditions and great potential for achieving growth and success.
Abstract:This study aims to analyze the product differentiation strategy implemented by Nhanas Donuts Pinrang in facing culinary business competition in the millennial and Gen Z era. The research method used is descriptive qualitative…
ative with data collection techniques through interviews, observation, and documentation. Informants consisted of the owner, production and service employees, as well as millennial and Gen Z consumers. The results showed that the product differentiation strategy applied includes four main aspects: flavor innovation with contemporary variants (matcha cheese, red velvet crumble, cookies and cream), attractive and "instagrammable" visual display, aesthetic and modern packaging design, as well as active digital marketing through Instagram, Facebook, and TikTok. Supporting factors for the success of differentiation include the owner's creativity, understanding of young consumer behavior, strategic location, and digital branding. The implications of this study indicate that product differentiation integrated with digital marketing is able to increase competitiveness and customer loyalty of local culinary Micro, Small, and Medium Enterprises in the digital era.
Abstract:This study aims to systematically analyze the influence of ease of use and product safety on sales increase with customer satisfaction as a mediating variable through a Systematic Literature Review (SLR) approach combined…
d with bibliometric analysis. The research method uses a qualitative-descriptive approach with SLR techniques to identify, select, and analyze relevant scientific articles from various academic databases in a given publication period. The literature selection process is carried out through the stages of identification, screening, eligibility, and inclusion so that a number of articles that meet the inclusion criteria are obtained. Bibliometric analysis is used to map research trends, author collaborations, and developments on topics related to ease of use, product safety, customer satisfaction, and sales improvement. The results of the study show that the ease of use of products or services contributes significantly to the perception of value and customer comfort in using the product, which ultimately increases the level of satisfaction. In addition, product safety is also an important factor that affects customer trust so as to strengthen consumer satisfaction and loyalty. Customer satisfaction has been shown to play a role as a mediating variable that strengthens the relationship between ease of use and product safety to increased sales. The findings of this study confirm that companies need to optimize aspects of ease of use and product safety as a strategy to increase customer satisfaction and encourage sustainable sales growth. This study also makes theoretical and practical contributions in the development of marketing literature and consumer management, especially related to the integration of SLR approaches and bibliometric analysis in understanding the dynamics of factors that influence sales increases.
Abstract:This research aims to analyze the role of the Entrepreneurship Course (MK) in shaping entrepreneurial character and fostering business interest in STIMI YAPMI Makassar Class of 2023 students in the midst of the challenges…
s of the digital era. The research method used was qualitative descriptive with data collection techniques through observation, interviews, and questionnaires of 30 respondents. The results of the study show that MK Entrepreneurship makes a significant contribution (90%) in increasing self-efficacy and student courage in taking business risks. In the context of interest, as many as 83% of respondents stated that they were interested in building a digital-based business, especially through social commerce platforms and digital resellers. However, the main obstacles found are limited financial capital and the need for technical assistance related to advanced digital marketing. In conclusion, entrepreneurship education at STIMI YAPMI Makassar has succeeded in building a strong character foundation, but it is necessary to strengthen the business incubation aspect so that students' interests can be realized into sustainable business units.
Abstract:This study examines the linkage between digital literacy, workforce development, and macroeconomic growth in the context of an increasingly digitalized economy. Moving beyond descriptive approaches, it investigates how digital…
igital competencies function as a critical mechanism shaping labor productivity, innovation capacity, and economic performance. Using cross-sectoral data and workforce survey evidence, the study analyzes the extent to which digital skills contribute to workforce adaptability and organizational efficiency. The findings reveal that higher levels of digital literacy significantly enhance workforce development by improving skill alignment, fostering innovation, and increasing competitiveness across industries. At the macro level, these improvements translate into measurable contributions to economic growth through productivity gains and structural transformation. Furthermore, the study underscores the importance of multi-stakeholder collaboration among educational institutions, industry, and government in designing integrated digital literacy programs. Such coordinated efforts are essential to ensure sustainable skill development and long-term economic resilience. This research contributes to the literature by providing an integrated perspective that explicitly links digital literacy to both workforce development and macroeconomic outcomes, offering practical implications for policymakers and stakeholders in shaping inclusive and sustainable growth strategies.
Abstract:This paper uses Time-Driven Activity-Based Costing (TDABC) in identifying cost per student, program profitability, and breakeven point across programs and branches at PT Kreasi Edulab Indonesia as it seek to solve the cost…
st allocation issues that arise due to the differences in instructional hours, staffing activity, and resource usage in providing educational services. The study will employ a quantitative methodology in which they will formulate TDABC-based cost modelling and simulating models to assign operational costs to the real instructional time and teaching capacity. Primary data were gathered by direct observation and internal cost structure mapping, whereas the secondary data were in the form of financial records, class schedules, and student enrollment reports. The analysis combines descriptive statistics, TDABC simulations, program profitability analysis, breakeven analysis, and sensitivity analysis to measure the cost per student, program level operating performance, minimum viable class sizes, and how the major financial drivers influence the operating profit. The findings indicate significant differences in cost per student and profitability of programs and size of a branch with some branches having lower levels of profitability below sustainable levels of breakeven despite the similar levels of revenues. The sensitivity analysis shows that average revenue per student is the most sensitive variable of operating profit, over and above the fluctuations in the enrolment volume and cost structure. Altogether, the results indicate that TDABC contributes to the increase of cost transparency and offers a solid foundation to the pricing, class consolidation, and operational decision-making.
Abstract:This study aims to analyze the application of green accounting in hazardous waste management and its role in mitigating ecological risks in the biopharma industry, with a case study at PT Daewoong Infion. The background…
of the study is driven by the increasing risk of environmental and health pollution due to hazardous waste generated by the biopharmaceutical production process, as well as the limitations of conventional accounting systems in capturing ecological costs and impacts. This study uses a qualitative approach with a case study design, through primary data collection in the form of in-depth interviews with key informants and field observations, as well as secondary data from company documents and related regulations. Data analysis was conducted descriptively and interpretively to identify green accounting practices, environmental cost components, and ecological risk mitigation mechanisms. The results show that PT Daewoong Infion has implemented green accounting through the recognition and recording of hazardous waste management costs, pollution control, and environmental disclosure, which contributes to increased regulatory compliance, waste management efficiency, and ecological risk reduction. In addition, these practices strengthen the company's legitimacy and meet stakeholder expectations, in line with legitimacy theory and stakeholder theory. This study concludes that green accounting serves as an effective managerial and reporting instrument in integrating economic objectives and ecological responsibility, thereby supporting the operational sustainability of the biopharma industry. These findings recommend strengthening environmental cost measurement systems and reporting transparency to enhance sustainable ecological risk mitigation.
Abstract:The fast food industry continues to grow as the public's need for practical products, including Kamumu Kimpul chips, increases. However, small business actors such as UD. Sona in Gunungsitoli Idanoi faces obstacles in production…
oduction due to the use of traditional methods, limited equipment, and lack of optimal management. This condition has an impact on delays in meeting demand, increasing production costs, and declining competitiveness. Therefore, a production optimization strategy is needed to improve product capacity, efficiency, and quality. This study aims to analyze the production optimization strategy implemented by UD. Sona, formulate a capacity building strategy, as well as identify obstacles and solutions that can be done. The results of the research are expected to be practically useful for business actors in production management, as well as make a theoretical contribution to the development of production management science in MSMEs. The research method uses a descriptive qualitative approach. Data was obtained through interviews with owners, employees, and customers, supplemented by observation and documentation. Data analysis is carried out through reduction, presentation, and inductive conclusions, so as to be able to describe the real conditions of the business and develop the right optimization strategy. The results of the study show that UD. Sona has made efforts such as setting up production flows and scheduling planning. However, limited machinery, unstable supply of raw materials, and marketing that has not been maximized are still obstacles. Consumers rate the product as good quality, but its availability has not been consistent. Suggested strategies include the implementation of lean production, improvement of inventory management, and the use of production technology
Abstract:The development of Islamic microfinance institutions requires the implementation of financing schemes that are not only compliant with Sharia principles but also capable of maintaining financing quality and sustainability.…
y. One of the most widely applied contracts is murabahah financing, particularly in supporting Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the implementation of murabahah financing and the risk mitigation strategies applied at BMT Alif Mandiri Makassar. This research employs a qualitative approach with a descriptive-analytical method. Data were collected through field observations, in-depth interviews with management and financing officers, and documentation studies. The findings indicate that murabahah financing at BMT Alif Mandiri Makassar is implemented regularly through several stages, including application submission, feasibility analysis, financing approval, contract realization, and post-disbursement monitoring. The financing analysis emphasizes repayment capacity, members' character, and the suitability of financed goods for productive business needs. Risk mitigation strategies are conducted through careful customer character assessment, direct business verification, proportional margin determination, the use of collateral as a financing safeguard, and continuous monitoring. This study concludes that productive murabahah financing supported by integrated risk management practices is an effective and sustainable financing instrument for the development of MSMEs within Islamic microfinance institutions
Abstract:This study aims to analyze the interpretations, behaviors, and preferences of gold investment among civil servants (PNS) of the South Sulawesi Provincial Government in facing economic volatility and inflation. Using a descriptive…
scriptive qualitative method with a case study approach, this study collected data through in-depth interviews with 13 informants consisting of active civil servants, retirees, and financial practitioners, supported by secondary data analysis. The results show that PNS interpretations of gold are multidimensional, namely as an effective life buffer and hedge against inflation, as well as an instrument for fulfilling cultural obligations (uang panai' and siri'). This study found a transformation in investment behavior from gold jewelry to gold bars and digital savings, driven by mental accounting mechanisms through payroll deduction systems to discipline spending. In conclusion, the local culture of Bugis-Makassar interacts dynamically with modern financial literacy, creating a hybrid investment pattern supported by sharia compliance and the integration of regional banking technology.