The International Conference on Sustainable Economics Management and Accounting Proceeding
The International Conference on Sustainable Economics, Management, and Accounting (ICSEMA)
Ikatan Sarjana Ekonomi Indonesia (ISEI) - Purwokerto
REVEALING GAPS IN PROJECT-BASED ENTREPRENEURSHIP LEARNING: EVIDENCE FROM STUDENTS’ NEEDS ANALYSIS
This study aims to identify the main gaps in project-based entrepreneurship learning by analyzing students' needs, thereby formulating more effective strategies for implementing this method. The analysis seeks to identify aspects that need improvement in the design and implementation of projects, as well as provide data-driven recommendations for developing a more relevant curriculum. The researchers employed a descriptive quantitative approach to identify the gaps in project-based entrepreneurship learning based on students' perceptions. A needs analysis was conducted through surveys using questionnaires, while a literature review was used to strengthen the findings and compare them with previous studies. The research population consisted of students from the Faculty of Economics and Business, Jenderal Soedirman University, who had participated in project-based entrepreneurship learning. Data processing techniques involved calculating averages, standard deviations, and percentages to evaluate how students perceive the effectiveness of Project-Based Learning (PjBL). The results indicate that project-based learning in entrepreneurship effectively enhances students' critical thinking skills, creativity, and interest in entrepreneurship, although challenges remain in student engagement and alignment with industry needs. Strengthening the implementation of PjBL requires collaboration with industry, integration of innovative teaching methods, and policy support to optimize learning outcomes in entrepreneurship.
Copyright (c) 2025 Sofiatul Khotimah, Trisno Martono, Khresna Bayu Sangka, Leny Noviani (Author) https://creativecommons.org/licenses/by/4.0
THE ROLE OF THE ENTREPRENEURIAL MINDSET IN FOSTERING STUDENT STARTUPS: A LITERATURE REVIEW FROM THE HIGHER EDUCATION PERSPECTIVE
This article aims to examine the role of the entrepreneurial mindset in fostering the emergence of student startups, particularly within the context of higher education. The research method employed is a literature review, drawing upon journals, books, and conference proceedings published over the past decade. The findings indicate that the entrepreneurial mindset plays a crucial role in enhancing entrepreneurial intention, risk adaptability, and the sustainability of student-led ventures. Higher education serves as a catalyst in shaping entrepreneurial thinking through curriculum design, business incubators, and mentoring initiatives. The practical implication of this study lies in the necessity of integrating a mindset-based approach into entrepreneurship development strategies within higher education.
Copyright (c) 2026 Cut Misni Mulasiwi, Ramita Kholifaturrohman, Elya Salma Yasmina (Author) https://creativecommons.org/licenses/by/4.0
SOCIALIZING ENVIRONMENTAL ACCOUNTING (GREEN ACCOUNTING) AS A TOOL FOR COST CONTROL AND BRAND IMAGE ENHANCEMENT FOR COFFEE PROCESSING SMES IN LABUAN BAJO
This community engagement initiative aims to socialize environmental accounting (green accounting) for coffee processing Small and Medium Enterprises (SMEs) in Labuan Bajo. This initiative is driven by the dual challenge that SMEs face: managing the environmental impact of coffee processing (such as water use and pulp waste) and enhancing brand image in a highly competitive, eco-conscious tourism market. The target audience was owners and managers of coffee-processing SMEs in the Labuan Bajo region, who often face high operational costs and limited awareness of sustainable financial practices. The implementation methods included participatory workshops, interactive simulations on identifying environmental costs, and one-on-one consultations. The results indicate a significant improvement in participants' understanding of how to identify and track ecological costs. Participants successfully linked waste management and energy consumption to direct cost control opportunities. This program also produced a simplified guide for SMEs to implement basic environmental cost tracking. The activity underscores the importance of applying green accounting as a practical tool for SMEs, not only for ecological stewardship but also as a strategic mechanism for cost efficiency and for building a stronger, "green" brand identity, essential for success in a prime tourism destination.
Copyright (c) 2025 Yanuar E. Restianto, Faiz Al-Fatih, Bambang Agus Pramuka, Saniyya Nabila Su Daa (Author) https://creativecommons.org/licenses/by/4.0
OPERATIONAL COST CONTROL STRATEGIES THROUGH COFFEE PULP WASTE MANAGEMENT AND SOP COMPLIANCE FOR COFFEE PROCESSING SMES
This community engagement initiative was designed to address critical operational cost challenges faced by coffee processing Small and Medium-sized Enterprises (SMEs) in Indonesia. The program focuses on two key areas: the lack of Standard Operating Procedure (SOP) compliance, which leads to inefficiency, and inefficient coffee pulp waste management, which represents both a disposal cost and a missed revenue opportunity. The target audience comprised 30 coffee processing SMEs in the Garut region, West Java, who often struggle with thin profit margins and inconsistent processing. The implementation methods included participatory workshops, hands-on clinics for SOP development, and practical demonstrations of coffee pulp valorization (e.g., the production of 'cascara' tea and organic compost). The results show a significant improvement in participants' ability to identify cost drivers and implement basic SOPs, leading to reduced processing errors. Furthermore, participants successfully initiated waste-to-value streams, turning coffee pulp from a costly waste product into a potential revenue source. This program underscores that an integrated approach combining process standardization (SOPs) with circular-economy principles (waste management) is a highly effective strategy for enhancing the financial resilience and sustainability of coffee SMEs.
Copyright (c) 2025 Wita Ramadhanti, Dian Karunia Shalihah, Bambang Setyobudi Irianto, Rizka Ermina (Author) https://creativecommons.org/licenses/by/4.0
PRODUCT COSTING MODELS AND PRICING STRATEGIES FOR MICRO-ROASTERIES AND COFFEE SHOPS (SMES) IN LABUAN BAJO
This community engagement initiative was designed to enhance the financial literacy of micro-roasteries and coffee shops (UMKM) in Labuan Bajo, focusing on product costing and pricing strategies. The rapid growth of tourism in Labuan Bajo has spurred a competitive coffee shop market, yet many UMKMs struggle with sustainable profitability. The target audience included 25 owners and managers of local coffee shops and micro-roasteries. The implementation methods involved participatory workshops, one-on-one "costing clinics," and the development of simplified costing templates (e.g., calculating Cost of Goods Sold per cup). The results indicate a significant improvement in participants' ability to calculate product costs accurately, differentiate between fixed and variable costs, and implement data-driven pricing strategies rather than relying solely on competitor pricing. This program produced a practical costing module tailored for F&B micro-businesses and underscores the necessity of financial management skills for UMKM sustainability in high-tourism zones.
Copyright (c) 2025 Christina Tri Setyorini, Ilma Dhiyaulhayi Al-Lust, Eliada Herwiyanti, Linatul Uyun (Author) https://creativecommons.org/licenses/by/4.0
ANALYSIS OF THE IMPACT OF HUMAN RESOURCE INVESTMENT (BARISTA AND HOSPITALITY TRAINING) ON REVENUE GROWTH FOR LABUAN BAJO COFFEE SHOPS (MSMES)
This community engagement initiative was designed to analyze the impact of targeted human resource investment —specifically barista and hospitality training —on the revenue growth of Micro, Small, and Medium Enterprises (MSMEs) operating coffee shops in Labuan Bajo. Labuan Bajo, as a super-priority tourism destination, faces increasing demand for high-quality F&B services. This program targeted MSMES coffee shop owners and staff who often lack formal training in service standards. The implementation methods included participatory workshops, hands-on technical barista training (brewing, espresso extraction, latte art), and hospitality simulations focused on customer service. The program's effectiveness was evaluated using a pre-test/post-test for skills and knowledge, supplemented by the collection and analysis of monthly revenue data for three months pre- and post-intervention. The results show a statistically significant improvement in participants' technical skills and service knowledge. More importantly, the analysis of financial data reveals a positive and significant correlation between the training intervention and an average monthly revenue increase of 38% among participating MSMESs. This engagement demonstrates that strategic investment in human capital is a critical and effective strategy for enhancing the competitiveness, service quality, and financial sustainability of MSMESs in a high-growth tourism ecosystem.
Copyright (c) 2025 Laeli Budiarti, Rini Utami, Inggrid Marisca Rubiyanty, Yanuar E. Restianto (Author) https://creativecommons.org/licenses/by/4.0
IMPLEMENTATION OF BASIC ACCOUNTING AND CASH FLOW MANAGEMENT FOR MICRO-SCALE COFFEE PRODUCERS IN THE LABUAN BAJO REGION
This community engagement initiative aims to enhance the financial literacy of coffee Small and Medium Enterprises (SMEs) in Indonesia, focusing specifically on their ability to conduct investment feasibility analysis for critical capital expenditures. The program addresses the common challenge where coffee SMEs, vital to the national economy, often make significant investments in equipment or materials without rigorous financial evaluation, leading to high risk and suboptimal profitability. The target audience was 30 coffee SME owners in the Yogyakarta region. The implementation method involved a participatory workshop model, including interactive modules on calculating Payback Period (PP), Net Present Value (NPV), and Internal Rate of Return (IRR), supplemented by one-on-one mentoring. The case studies focused on two relevant investments: purchasing a coffee roasting machine and transitioning to sustainable packaging. The results, measured via a pre-test/post-test design, show a significant improvement in participants' financial competency. The average pre-test score of 32% (indicating basic awareness) rose to 78% in the post-test (indicating practical application capability). This program provides SMEs with tangible tools to make data-driven investment decisions, thereby strengthening their financial resilience and competitive advantage.
Copyright (c) 2025 Poppy Dian Indira Kusuma, Gina Pertiwi Khoerunnisa, Ascaryan Rafinda, Amelita Oktaviana (Author) https://creativecommons.org/licenses/by/4.0
ANALYSIS OF BUDGET EFFECTIVENESS AND ROI (RETURN ON INVESTMENT) IN DIGITAL MARKETING FOR LABUAN BAJO COFFEE SMES
This community engagement program aims to analyze and improve the effectiveness of digital marketing budgets and return on Investment (ROI) for coffee Micro, Small, and Medium Enterprises (MSMEs) in Labuan Bajo, Indonesia. As a super-priority tourism destination, Labuan Bajo coffee MSMEs increasingly rely on digital marketing but often without proper budget management or ROI measurement, resulting in inefficient spending. The target audience for this program was 25 coffee SME owners in Labuan Bajo. The implementation methods included interactive workshops, direct mentoring on budget allocation, and practical training on using analytics tools (such as Meta Business Suite and Google Analytics) to calculate ROI. The results show a significant improvement in participants' ability to set measurable marketing goals, track spending, and calculate ROI. Before the program, only 20% of participants tracked their digital ad spending against sales; after the program, 85% implemented basic ROI calculations. This engagement demonstrates that enhancing digital financial literacy is crucial for SMEs to optimize their marketing investments and compete effectively in a prime tourism area.
Copyright (c) 2025 Bambang Agus Pramuka, Alyssa Devi Permata, Siti Maghfiroh, Abdul Aziz (Author) https://creativecommons.org/licenses/by/4.0
MENTORING ON COST OF GOODS SOLD (COGS) CALCULATION AND DIGITAL BUSINESS STRATEGY FOR MANGGARAI COFFEE BEAN PROCESSORS
This community engagement initiative aims to enhance the financial management capabilities and digital market competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in the Manggarai coffee processing sector. This group is pivotal to the local economy but often faces significant challenges with accurate product costing and with using digital platforms for marketing. The target audience includes small-scale coffee processors and farmer groups in Manggarai, Flores, who generally possess high product quality but lack formal business management and digital marketing skills. The implementation methods included a participatory mentoring approach, including face-to-face workshops, practical simulations to calculate the Cost of Goods Sold (COGS), and interactive training on digital branding and the use of e-commerce platforms. The results indicate a significant improvement in participants' ability to accurately calculate COGS, enabling them to set more competitive and profitable prices. Furthermore, participants successfully developed basic digital marketing plans and established online presences (social media and marketplaces), resulting in initial expansion of their market reach. This program highlights the critical need for integrating financial literacy with digital skills to enhance the resilience and scalability of local commodity producers in the global market.
Copyright (c) 2025 Dewi Susilowati, Haryo Wahyu Hatmoko, Puji Lestari, Elsa Saphira Evani (Author) https://creativecommons.org/licenses/by/4.0
INVESTMENT FEASIBILITY ANALYSIS AND ITS IMPACT ON THE PROFITABILITY OF COFFEE SMES (CASE STUDY: INVESTMENT IN ROASTING EQUIPMENT AND SUSTAINABLE PACKAGING)
This community engagement initiative focuses on enhancing the financial literacy of coffee Small and Medium Enterprises (SMEs) by introducing investment feasibility analysis. The core problem addressed is the low profitability of SMEs that sell unprocessed (green) beans and their difficulty in accessing premium markets. This program analyzes the feasibility of two strategic investments: acquiring in-house roasting equipment and adopting sustainable packaging. The methodology involved participatory workshops with 20 coffee SMEs in the West Java region, where participants were trained to use financial metrics such as Payback Period (PP), Net Present Value (NPV), and Internal Rate of Return (IRR) to evaluate these investments. The results of the financial modeling show that the combined investment is highly feasible, with a calculated Payback Period of 2.5 years and an IRR of 28%, significantly exceeding the typical cost of capital. SMEs that adopted the strategy reported an average profitability increase of 37%. This program concludes that strategic investment in value-addition technology and sustainable branding is a viable and critical pathway for enhancing the competitiveness and profitability of coffee SMEs.
Copyright (c) 2025 Eliada Herwiyanti, Agus Khairudin Ahmadi, Eko Suyono, Sevita Sari Dewi (Author) https://creativecommons.org/licenses/by/4.0
ASSISTANCE IN SUPPLY CHAIN MANAGEMENT AND COST OF QUALITY (COQ) CONTROL FOR COFFEE SMES AS HOTEL AND RESTAURANT SUPPLIERS IN LABUAN BAJO
This community engagement initiative aims to enhance the capabilities of coffee Small and Medium Enterprises (SMEs) in Labuan Bajo, focusing on Supply Chain Management (SCM) and Cost of Quality (CoQ) control. The rapid growth of the tourism industry in Labuan Bajo has significantly increased the demand from the Hotel, Restaurant, and Catering (Horeca) sector, which requires a consistent and high-quality supply of local products, particularly coffee. The target audience for this program was coffee SMEs that are current or potential suppliers to the Horeca industry. The implementation method involved a pre-assessment, interactive workshops, on-site coaching to map supply chains, and practical guidance on identifying and calculating CoQ components (prevention, appraisal, and failure costs). The results indicate a substantial improvement in participants' understanding of SCM principles and the strategic importance of CoQ. Participants successfully mapped their value chains and began implementing simple quality checkpoints. This program provides SMEs with the practical tools to become more reliable and competitive suppliers, strengthening the local economic ecosystem by linking small producers to the high-value tourism market.
Copyright (c) 2025 Eko Suyono, Nurika Indah Saffela, Laeli Budiarti, Fatimah Az-Zahra (Author) https://creativecommons.org/licenses/by/4.0
ANIMAL WELFARE IN HALAL SLAUGHTER (DHABIHA): BETWEEN FIQH IMPLEMENTATION AND ECONOMIC VALUE
This study explores the intersection between Islamic jurisprudence (fiqh) on halal slaughter and the principles of animal welfare, particularly in light of growing global ethical standards. While halal slaughter follows a deeply spiritual framework emphasizing mercy and compassion through requirements such as swift cutting with a sharp instrument, invocation of God's name, and minimizing suffering—international animal welfare norms, like the “Five Freedoms” set by the World Organization for Animal Health (WOAH), require humane treatment including pre-slaughter stunning. These differing frameworks have raised tensions, especially regarding the permissibility of stunning in halal contexts. This paper adopts a normative-empirical qualitative approach, drawing on interviews with halal industry actors, auditors, Islamic scholars, and regulatory authorities, supported by literature on fiqh, international halal standards, and animal welfare protocols. The findings reveal a conceptual and practical convergence between fiqh and animal welfare values, particularly when interpreted through the lens of maqashid al-shariah (the higher objectives of Islamic law). In countries like Malaysia and Australia, stunning is allowed under strict conditions without compromising the halal status, offering a model for harmonization. Furthermore, incorporating animal welfare enhances economic value: products certified as both halal and welfare-compliant enjoy higher market acceptance, especially in Europe and East Asia. This dual certification improves consumer trust, including among non-Muslim populations, and positions halal products as ethical commodities. Thus, rather than a compromise, animal welfare should be viewed as a complement to fiqh—a reflection of Islamic compassion and a strategic asset for global halal competitiveness.
Copyright (c) 2025 Mariyah Ulfah, Didi Sukardi, Kimia us Sa’adah (Author) https://creativecommons.org/licenses/by/4.0
EFFECTIVENESS OF FINANCIAL AND NON-FINANCIAL ACCOUNTABILITY GOVERNANCE IN VOCATIONAL HIGH SCHOOLS OF REGIONAL PUBLIC SERVICE AGENCIES IN WEST JAVA
The BLUD (Regional Public Service Agency) program has been and is still being implemented in Vocational High Schools (SMKN) in West Java from 2022 to 2025. This study aims to assess whether the governance of BLUD in SMKN is effective according to implementation standards and criteria. It adopts a program evaluation approach using the CIPP model (Context, Input, Process, Product/Output). The data analysis technique includes qualitative analysis and descriptive statistics. To evaluate the overall effectiveness of BLUD governance across the four CIPP aspects, the Glickman quadrant model is applied. The findings show: 1) SMKN BLUDs in West Java implement their programs, financial, and non-financial activities based on the legal framework provided by the Governor of West Java, which serves as a standard reference. 2) Financial and non-financial accountability in SMKN BLUDs is reflected through their governance structure, particularly the presence of leaders and appointed BLUD managers. 3) Based on data from surveys, in-depth interviews, and field observations analyzed using the Glickman quadrant, the financial and non-financial accountability aspects fall into Quadrant II, indicating an effective level of governance.
Copyright (c) 2025 Andi Amrullah, Trisno Martono, Izza Mafruhah, Muhammad Sabandi (Author) https://creativecommons.org/licenses/by/4.0
THE INFLUENCE OF SUPERVISORY FEEDBACK FREQUENCY ON EMPLOYEE MOTIVATION
The frequency of supervisory feedback plays a strategic role in sustaining employee motivation and performance, particularly in relation to profit attainment, which serves as the basis for determining salaries, bonuses, and incentives. This literature review analyzes how the intensity of feedback, both positive and negative, influences employee expectancy and motivation. The findings indicate that regular positive feedback strengthens employees’ belief in the connection between effort and outcomes, whereas repeated negative feedback diminishes goal expectancy and weakens work morale. These insights are reinforced by evidence showing that modern technology facilitates real-time feedback systems, accelerating evaluation processes while also aligning with millennials’ increasing demand for instant evaluation. On the other hand, excessive feedback intensity can trigger information overload, frustration, and dissatisfaction, especially when employees perceive it as linked to reduced compensation opportunities. Interventions such as goal-achievement reminders, target flexibility, charismatic leadership, and granting employees control over feedback frequency have been shown to mitigate demotivating effects. The practical implication for managers is to design a proportional feedback system that takes into account individual characteristics and integrates evaluation mechanisms into management accounting practices. With this approach, feedback functions not only as a performance evaluation tool but also as a management control instrument that supports the organization’s financial success.
Copyright (c) 2025 Agus Khairudin, Eliada Herwiyanti (Author) https://creativecommons.org/licenses/by/4.0
THE IMPACT OF AUDIT COMMITTEE SKEPTICISM AND REWARDING POWER ON AUDITOR COMMUNICATION WITH THE AUDIT COMMITTEE
This study analyzes how audit committee skepticism and reward power affect auditor communication with the audit committee. Based on accountability theory, this study examines the prediction that high skepticism and audit committee reward power encourage auditors to convey more and more timely information. Through the literature review method of previous research, especially experimental research involving audit partners and managers, this study examines how audit committee skepticism (high/low) and reward power (high/low) affect auditor communication. The study results show that audit committee skepticism and reward power encourage auditors to communicate more information and report more timely. Further analysis reveals that audit committee skepticism has the strongest influence on auditor communication levels, while reward power affects communication timing more. These findings confirm the importance of audit committee skepticism and reward power in improving auditor communication.
Copyright (c) 2025 Haryo Wahyu, Dewi Susilowati (Author) https://creativecommons.org/licenses/by/4.0
Strengthening The Coffee Value Chain Through Strategic Integration of MSME’s, Tourism, and Digital Innovation
This paper explores a strategic model to strengthen Indonesia’s coffee value chain through the integration of micro, small, and medium enterprises (MSMEs), tourism, and digital innovation. Despite Indonesia’s strong position in the global coffee market, MSMEs face challenges related to sustainability, market access, and digital literacy. This community service initiative implements a tripartite approach: mentoring MSMEs, providing digital marketing training, and developing coffee tourism destinations. The results show that combining capacity building, local storytelling, and experiential tourism enhances the value proposition of local coffee. Digital platforms significantly improve operational agility, while coffee tourism offers new revenue streams and reinforces cultural identity. Cross-sector collaboration involving academics, government, and communities proves essential for sustainable ecosystem development. This integrative approach demonstrates that strengthening the coffee value chain requires not only improving production but also fostering innovation, branding, and multi-stakeholder synergy rooted in local potential and global standards.
Coffee Value Chain, MSMEs Empowerment, Digital Innovation, Coffee Tourism
Copyright (c) 2025 Dyah Perwita, Retno Widuri, Prisilia Hadi (Author) https://creativecommons.org/licenses/by/4.0
The Role of Human Capital Competencies in Improving Coffee MSME Performance in Community-Based Tourism
Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in supporting the sustainability of community-based tourism, especially through local products that define and attract visitors to a destination. Coffee is one such product, functioning not only as an economic commodity but also as part of the tourism experience. However, coffee MSMEs in tourist areas, including Databajo Coffee in Labuan Bajo, face challenges due to limited Human Resources (HR) competencies in terms of knowledge, skills, and work ethic. This community service initiative aims to enhance the HR competencies of Databajo Coffee's MSME actors through an outreach and mentoring program. The methodology includes preparation, implementation, mentoring, monitoring and evaluation, as well as outlining expected outcomes and sustainability. The results of the activity show an increase in knowledge, skills, and work ethic. With good knowledge, Databajo Coffee MSMEs can continue to improve their HR competencies. This enhancement in HR competency will lead to improved performance for both individuals and the Databajo Coffee MSME itself. Thus, strengthening HR competency is proven to be a vital strategy for improving the performance of coffee MSMEs in community-based tourism areas. It not only impacts the performance of Databajo Coffee MSMEs but also supports the competitiveness and sustainability of community-based tourism in Labuan Bajo.
coffee MSMEs, HR competency, community-based tourism/CBT, Labuan Bajo
Copyright (c) 2025 Ramita Kholifaturrohmah, Viviana Mayasari , Cut Misni Mulasiwi, Arif Andri Wibowo, Lina Rifda Naufalin, Refika Putri Juju (Author) https://creativecommons.org/licenses/by/4.0
BOOSTING GLOBAL VISIBILITY OF LABUAN BAJO COFFE MSMES THROUGH DIGITAL ADMINISTRATIVE EMPOWERMENT
This community service program aims to enhance the global visibility of Labuan Bajo coffee MSMEs through digital administrative empowerment. The main challenge faced by these MSMEs lies in weak administrative governance, including financial recording, document archiving, and data management of production and distribution. Such limitations have hindered their access to international markets and reduced trust from global business partners regarding transparency and accountability. The method employed was a participatory approach involving training, mentoring, and the implementation of simple digital administrative systems. The stages included identifying administrative needs, training in the use of cloud-based financial and archiving applications, and mentoring in preparing business reports aligned with global standards. Evaluation was carried out through observation, interviews, and assessment of administrative documents before and after the intervention. The findings indicate significant improvements in recording efficiency, data accuracy, and accessibility of administrative information. Labuan Bajo coffee MSMEs are now able to produce more transparent and structured financial reports, which can be utilized to meet international partnership requirements. The value of this paper lies in its practical contribution by providing an applicable model of digital administrative empowerment that strengthens the competitiveness of local MSMEs, enabling them to enter global markets with more professional and sustainable governance.
Copyright (c) 2025 Dwi Astarani Aslindar (Author) https://creativecommons.org/licenses/by/4.0
Innovating Sustainable Entrepreneurship through Circular Economy: A Collaborative Model for Coffee SMEs in Labuan Bajo
The development of sustainable entrepreneurship has become an important strategy to enhance the competitiveness of Small and Medium Enterprises (SMEs), particularly in the coffee sector, which holds significant potential in the tourism area of Labuan Bajo. This community service program focuses on entrepreneurship innovation based on the circular economy through a collaborative model involving the partner SME, Databajo Coffee. The approach aims to optimize the efficient use of resources, reduce coffee production waste, and create added value from coffee by-products such as coffee grounds and coffee husks (cascara). The implementation methods include: (1) dissemination of circular economy concepts and sustainable entrepreneurship; (2) training on product innovation from coffee waste; (3) business management and digital marketing assistance; and (4) the development of collaborative networks with local communities, universities, local governments, and tourism stakeholders. The results show an increase in the entrepreneurial capacity of the partner in adopting environmentally friendly practices, diversifying products, and expanding market access through sustainable tourism promotion in Labuan Bajo. Through this program, Databajo Coffee not only improved its business performance but also contributed to the development of the local circular economy. Thus, this collaborative model can serve as a best practice that may be replicated by SMEs in the coffee sector as well as in other sectors within sustainable tourism destinations.
sustainable entrepreneurship, circular economy, coffee SMEs, collaboration, Labuan Bajo.
Copyright (c) 2025 Cut Misni Mulasiwi, Ramita Kholifaturrohmah, Sofiatul Khotimah, Aldila Krisnaresanti, Mutqya Zulfah Brilliana, Athaya Salsabila (Author) https://creativecommons.org/licenses/by/4.0
Transformation of Financial Management in Coffee SMEs: Enhancing Competitiveness for Sustainable Global Expansion
Micro, Small, and Medium Enterprises (MSMEs) contribute significantly to Indonesia’s economy, particularly in the coffee industry, which has strong potential for global market expansion. However, challenges such as poor financial management, limited access to capital, and inefficient practices hinder growth. This study focuses on Databajo Coffee, a small enterprise in Labuan Bajo, East Nusa Tenggara, which produces high-quality coffee while supporting local farmers. Using a case study approach, the study analyzes Databajo Coffee’s financial practices and implements a transformation strategy through mentorship, training, adoption of digital financial tools, and financial planning. The results highlight that modern financial management practices improve operational efficiency, financial transparency, and access to financing, enhancing competitiveness and scalability for sustainable global expansion. This model can also serve as a reference for other Indonesian MSMEs.
Copyright (c) 2025 Fitri Amalinda Harahap (Author) https://creativecommons.org/licenses/by/4.0
DIGITAL ACCOUNTING TRAINING FOR HIGH SCHOOL STUDENTS IN SEMARANG
The rapid development of information technology today has brought about changes towards the era of digitalization, with many business activities being carried out digitally. One such example is the accounting recording system, which is transitioning toward digitalization in the processes of identifying, classifying, and summarizing transactions using digital technology. SMA Kristen YSKI Semarang is one of the private schools located in Semarang that has not yet implemented technology-based learning to support business activities. As a result, students are unfamiliar with the digital applications commonly used in the business world. One of the most commonly used digital applications in the business world is the digital accounting application Spreadsheet. Therefore, the objective of this Community Service activity is to provide training to students in introducing and teaching the use of digital accounting applications to record business activities in the business world and to enhance the skills of SMA Kristen YSKI Semarang students so they can compete in the job market after graduating from school. The training was conducted by directly applying the use of a Spreadsheet based on the case studies provided. Based on the results of the students' questionnaire responses, there was an increase in understanding of digital accounting (Spreadsheet application) before and after the training.
Digital Accounting, Spreadsheet, Information Technology, Training
Copyright (c) 2025 Anton -, Cristeddy, Zewindra (Author) https://creativecommons.org/licenses/by/4.0
DIGITAL TRANSFORMATION OF COFFEE SMES IN LABUAN BAJO TOURISM: ENHANCING COMPETITIVENESS AND SUSTAINABILITY
This community service program aimed to enhance the competitiveness and sustainability of coffee SMEs in Labuan Bajo, a super-priority tourism destination in Indonesia, through digital transformation. The intervention focused on Databajo Coffee and other local SMEs facing challenges in digital marketing adoption, e-commerce integration, and online brand visibility. Using a participatory action approach, the program involved a needs assessment, training workshops on digital marketing and e-commerce, one-month mentoring, and post-program evaluation. Results indicated a significant improvement in digital literacy, with 92% of participants able to manage social media business accounts independently compared to 28% before the program. Online engagement increased by 170%, and e-commerce visits rose by 60%, leading to a 25-35% growth in monthly sales. The findings suggest that targeted digital transformation initiatives can strengthen SME competitiveness in tourism-based economies, provided that continuous mentoring and collaborative marketing efforts are maintained.
Digital Transformation;Coffee SMEs;Labuan Bajo;Digital Marketing;E-commerce;Sustainability
Copyright (c) 2025 Icuk Rangga Bawono (Author) https://creativecommons.org/licenses/by/4.0
Coffenomics: From a Lifestyle to Increasing Added Value of Coffe Product to Support Sustainable Economic Growth in Labuan Bajo
Coffenomics is related to creating added value thru ideas and innovation in coffee presentation and customer experience, making coffee a creative product with higher value than a simple commodity. Coffee has become one of the products that represents the modern lifestyle today. Coffee has significantly changed consumer behavior, shifting from being considered just a beverage to becoming a symbol of social class in modern society. Drinking coffee is no longer just an activity to quench thirst, but also a way to facilitate business negotiations, spend quality time with family or friends, and more. Coffee products also influence the development of other economic sectors, including the growth of the creative economy sector with the emergence of social spaces and the development of the tourism sector.
Coffee SMEs;Labuan Bajo;Digital Marketing;E-commerce;Empowerment
Copyright (c) 2025 Kikin Windhani, Fajar Hardoyono (Author) https://creativecommons.org/licenses/by/4.0
EMPOWERING COFFEE SMES IN LABUAN BAJO THROUGH MARKETING AND E-COMMERCE
Empowerment of coffee MSMEs in Labuan Bajo is very important given the huge tourism and local economic potential. The purpose of this service is to strengthen the competitiveness of coffee business actors through the application of digital marketing strategies and e-commerce integration. The methods include interactive training, content creation assistance, social media management, and integration of digital platforms and marketplaces. Based on the results of the training and participant interviews, there was an increase in engagement, online visibility, and understanding of digital marketing that had a significant impact on sales potential and market exposure. This approach is in line with the findings that digital marketing and e-commerce contribute positively to the financial performance and sustainability of SMEs in Indonesia.
Copyright (c) 2025 Siti Maghfiroh, Sofia, Sendi (Author) https://creativecommons.org/licenses/by/4.0
TRANSFORMING COFFEE TOURISM IN LABUAN BAJO THROUGH DIGITAL INNOVATION AND TECHNOLOGY
This community service initiative aimed to elevate coffee tourism in Labuan Bajo, Indonesia, by integrating digital innovation and technology into local coffee SMEs. Leveraging strategies such as digital cafes with QR-code-based storytelling, social media branding, and electronic payment systems, the program sought to enrich tourism experiences while bolstering SME competitiveness and sustainability. Employing a participatory action research approach, the program included stakeholder workshops, design of digital coffee touchpoints, and training for SME owners and tourism actors. Results demonstrated enhanced visitor engagement, improved SME digital capacity, and heightened regional branding of coffee as a tourism asset. This study underscores the potential of technology-driven community interventions in propelling sustainable tourism and local economic development.
Coffee Tourism;Digital Innovation;Labuab Bajo, SMEs;Sustainable Tourism
Copyright (c) 2025 Rini Widianingsih -, Ulin, Azki (Author) https://creativecommons.org/licenses/by/4.0
SHORT TERM STOCK INVESTMENT DECISION: FEAR OR GREED
Short-term stock investment decisions are often shaped not only by market fundamentals but also by psychological and emotional factors, particularly fear and greed. This study employs a quantitative approach to examine how these emotions influence trading behavior among retail investors in the Indonesian Stock Exchange (IDX). A structured survey was distributed to 120 active short-term investors, utilizing a Likert-scale instrument to measure levels of fear and greed in relation to trading actions, including buying, selling, and holding decisions. Data were analyzed using multiple regression to test the significance and strength of emotional variables on investment outcomes. The findings indicate that fear exerts a significant negative influence on short-term profit realization (β = –0.32, p < 0.05), as investors experiencing higher levels of anxiety tend to sell prematurely during market volatility, thereby limiting potential gains. Conversely, greed demonstrates a significant positive association with trading frequency and risk-taking behavior (β = 0.41, p < 0.01), suggesting that investors with heightened greed are more likely to engage in overtrading and speculative strategies, which increase exposure to potential losses despite occasional short-term gains. Collectively, the results confirm that emotional biases are strong predictors of short-term trading outcomes, challenging the assumption of investor rationality proposed in efficient market theory. This research contributes to the behavioral finance literature by providing empirical evidence from an emerging market context. The findings also have practical implications, highlighting the need for emotional regulation and risk management strategies to support more rational decision-making among retail investors.
Copyright (c) 2025 Mochamad Iqbal, Puji Lestari, Ascaryan Rafinda, Hasan Al Jafa (Author) https://creativecommons.org/licenses/by/4.0
Digitalization and Branding of Local Coffee Based on Sustainability Principles
Indonesia is one of the world's largest coffee producers and boasts numerous advantages in the global market, including unique flavors derived from highland cultivation and inherited traditions. Indonesian coffee holds significant potential; however, many local coffee MSMEs, including farmers, processors, and business owners, have yet to fully utilize digital technology. Another issue that needs attention is sustainability. Global consumers are increasingly concerned about the quality of the products they consume, including coffee. Coffee entrepreneurs must be able to apply branding and sustainability principles to their businesses. To build branding, entrepreneurs must choose a brand, logo, and tagline that create a lasting impression on customers. Effective marketing is also essential. Digital marketing can reach and engage with a broader target market. Effective digital marketing requires specialized management, including content management and customer interaction. To assess the success of their marketing strategy, entrepreneurs can compare pre- and post-marketing sales, social media engagement rates, new customers, and customer feedback. In the long term, coffee businesses need to implement sustainability principles. There are three main pillars of sustainability: environmental sustainability, economic viability, and social acceptability. Environmental sustainability encompasses practicing sustainable agriculture. Increasing information and knowledge about the coffee supply chain is expected to improve the sustainability of various MSMEs operating in the coffee sector. The application of this new knowledge is expected to improve welfare, thereby maintaining the sustainability of coffee products.
Coffee, Digital Marketing, Branding, Sustainability
Copyright (c) 2025 barokatuminalloh, Adristi Rahma Kirana, Atika Dewi Rahmawati (Author) https://creativecommons.org/licenses/by/4.0
Innovating Digital Marketing: Marketing Strategy for Niche Market Coffee MSMEs in Labuan Bajo
This paper examines the role of digital marketing as an innovative strategy to strengthen the competitiveness of coffee micro, small, and medium enterprises (MSMEs) in Labuan Bajo, a tourism destination with high economic potential but limited digital adoption. The research aims to analyze how digital marketing can serve as a solution for business development, the role of socialization and mentoring in enhancing MSME capacity, and the challenges faced in its implementation. Using a qualitative approach with a literature study method, data were collected from journal articles, books, and indexed publications on digital marketing and MSME development. The analysis shows that digital marketing provides significant benefits, such as expanding market reach beyond geographical boundaries, reducing costs, increasing efficiency, and building stronger consumer engagement. Socialization and mentoring are proven to be critical in equipping MSMEs with the knowledge and skills needed to effectively utilize digital platforms. However, several challenges remain, including limited digital literacy, inadequate technological infrastructure, and the absence of strong government support. This study concludes that structured training programs, improved ICT infrastructure, and supportive regulations are essential to optimize the potential of coffee MSMEs in Labuan Bajo. Strengthening collaboration between government, private sectors, and community stakeholders is also necessary to ensure sustainable competitiveness in the digital era.
Copyright (c) 2025 elsa puspasari (Author) https://creativecommons.org/licenses/by/4.0
GREEN INNOVATION IN THE MANUFACTURING INDUSTRY: A SYSTEMATIC LITERATURE REVIEW
This study examines the sustainability of Indonesia's manufacturing sector using the Triple Bottom Line (TBL) approach, encompassing economic, social, and environmental aspects. Through a Systematic Literature Review (SLR), the research identifies key challenges such as environmental impacts, social conflicts, and dependence on global markets. Conversely, strategic opportunities are found in eco-friendly technologies and waste management innovations, like converting used cooking oil into biodiesel. The analysis reveals that cross-sector collaboration via the Pentahelix model plays a crucial role in driving sustainable industrial transformation. These findings underscore the urgency of integrating sustainability to support national development and achieve the Sustainable Development Goals (SDGs).
Copyright (c) 2025 Dzi Annur Roin, Annisya, Mohammad Ilham Ramdani, Dhea Ramadhani Salim, Ariska Azzahara, Fazar Nuriansyah, Lazuardi Imani Hakam (Author) https://creativecommons.org/licenses/by/4.0
INVESTOR REACTION TO DIVIDEND ANNOUNCEMENT DURING THE COVID-19 PANDEMIC
The research problem is the decline in JCI and dividends under negative sentiment of pandemic. This study aims to analyze how the Covid-19 pandemic affected investor responses to dividend announcements. With a population of 771 shares overall from all shares listed on the IDX in 2019–2020, this study employs the event study methodology. The sample based on purposive sampling criteria is 178, divided across 9 company sectors, with 64 dividends up, 90 dividends down, and 24 constant dividends. The study was conducted for 46 days so that there were 8,188 days of observation. Data analysis used parametric tests (paired sample t-test and one sample t-test) and nonparametric tests (Wilcoxon test and one sample Wilcoxon signed-rank test). The results of this study are: (1) The announcement of dividends responded positively, (2) Announcements of increasing dividends responded positively, (3) Announcements of constant dividends responded positively, (4) Announcements of decreased dividends responded negatively, (5) Only the agricultural sector, the consumer goods sector, and the trade, services, and investment sectors responded positively significantly. The agricultural sector showed the best performance. Investors should be more careful in responding to dividend announcements. Moreover, if dividends become the investment target, investors must prepare investment psychology and exit strategies. The agricultural sector showed the best performance. Investors should be more careful in responding to dividend announcements. Moreover, if dividends become the investment target, investors must prepare investment psychology and exit strategies. The agricultural sector showed the best performance. Investors should be more careful in responding to dividend announcements. Moreover, if dividends become the investment target, investors must prepare investment psychology and exit strategies.
Copyright (c) 2025 The International Conference on Sustainable Economics Management and Accounting Proceeding