The article discusses starting a furniture business called Hornbill Furniture in Desa Ilmu, Kota Samarahan. The goal is to meet the high demand for furniture during festive seasons and due to housing estate developments. The approach involves setting up the business with personal contributions and a bank loan. Key findings include identifying competitors like Chia Sam Trading, Singer, and Sahabat LST, but the authors are confident in their ability to compete in the market.