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Traditional snack micro, small, and medium enterprises (MSMEs) in Indonesia face increasing market competition and rapidly changing consumer preferences, particularly among younger consumers seeking innovative and symbolic food experiences. This community engagement study aims to strengthen the profitability and sustainability of traditional snack MSMEs by integrating local flavor innovation with simple business governance practices. Using a participatory action research approach under the Merdeka Belajar Kampus Merdeka (MBKM) program in Palangka Raya, this study involved co-creation between students and local entrepreneurs in product development, production standardization, and basic financial management. Qualitative data were collected through participatory observation and stakeholder discussions, while quantitative data were obtained from sales records and simple financial reports. The results demonstrate that local flavor-based innovation, combined with standardized operating procedures and cost control mechanisms, improved product differentiation, operational efficiency, and financial performance. The intervention generated a positive net profit and strengthened the partner’s capacity for independent business management. This study contributes to the literature by positioning traditional food MSMEs as sites of cultural innovation and micro-governance, while supporting Sustainable Development Goals related to inclusive economic growth, cultural preservation, and responsible production.

This community service activity aims to improve the financial literacy of MSMEs in Giling Village, Pabelan District, Semarang Regency, through training on preparing simple financial reports. The training was conducted over one day and attended by 20 MSMEs from various business sectors, such as culinary, handicrafts, and trade. The methods used in this training included socialization of basic accounting materials tailored to the level of understanding of the participants, as well as hands-on practice in preparing financial reports, such as profit and loss statements and balance sheets. The material was presented in a simple and easy-to-understand manner, so that participants could immediately apply it to their businesses. Evaluation was carried out by observing the process of preparing financial reports by participants, using the provided practice sheets, and a feedback questionnaire that measured the extent of participants' understanding and changes in attitudes. The results of this activity showed that most participants were able to understand basic accounting concepts and were able to prepare simple financial reports quite well. This was also followed by an increase in participants' awareness of the importance of neat and orderly recording of daily transactions in running a business. Furthermore, this training succeeded in motivating participants to apply what they had learned in their respective businesses independently. Although this activity was short-lived, it had a very positive impact in building a strong foundation for more orderly and transparent financial governance among MSMEs. Therefore, it is recommended that follow-up training and regular mentoring be conducted to ensure the skills acquired can be applied sustainably and improve the ability of MSMEs to manage their finances professionally. Furthermore, this activity also provided a deeper understanding of the importance of sound financial planning for those wanting to start a business.

The rapid technological developments of this decade have had a positive impact on the transparency of information in financial reports. Transparent financial report information demonstrates the quality of the financial reports. Public accountants are tasked with providing an opinion on the fairness of the presented financial reports. The standard used by a public accountant in assessing the fairness of financial reports is the Public Accounting Auditing Standards (SPAP). The SPAP contains guidelines for carrying out the audit cycle systematically and in accordance with procedures, starting from the pre-engagement, planning, and reporting stages. Therefore, it is crucial to conduct audit report preparation training for prospective auditors, conducted by a team of lecturers from the Faculty of Economics and Business, Dian Nuswantoro University through a community service program. This community service activity took as participants prospective auditors from STIE Semarang students at KAP Sarastanto and Rekan in Semarang City. This activity was carried out so that prospective auditors could be provided with the knowledge and skills to complete the audit cycle from pre-engagement to reporting. The methods used in this community service program were presentations and mentoring, while the training material for preparing audit reports was carried out by the community service team and practitioners (auditors) from KAP Sarastanto and Rekan. The results of this training show that prospective auditors (STIE Semarang students) are able to understand the audit cycle systematically and are able to realize the importance of audit reports for stakeholders.

According to data from the Ministry of Cooperatives and SMEs in 2024, Indonesia has more than 60 million SMEs, which are very important to its economy, contributing 60% to the national GDP. However, around 77.5% of SMEs do not keep financial records, while 22.5% have some form of financial reporting that is often inconsistent and poorly documented. Many entrepreneurs do not realize the importance of financial reports, instead focusing on business growth and sales. Lack of financial literacy leads to poor decision-making and operational transparency. Quality financial reports can facilitate access to capital and serve as an indicator of business success. Programs aimed at improving financial literacy and the importance of financial reporting have shown a positive impact on SME performance. The training program for Dapur Umi Ila SMEs in Bojongkerta aims to empower participants through education on financial management, emphasizing the importance of maintaining accurate financial records for proper decision-making and sustainable business growth. By creating financial reports, Dapur Umi Ila SMEs are expected to be more concerned about operational finances so that they can learn to make decisions based on relevant and reliable financial reports..

This community service activity was carried out among the members of the Sakinah Tailors' social gathering in the Kampung Bali sub-district of Sungai Serut, Bengkulu City. The members of the Sakinah Tailors' social gathering have the potential to grow because the members or partners already have sewing skills or their own sewing businesses. This is a supporting factor in developing a cooperative. However, they are constrained by limited knowledge about the procedures for forming a cooperative, capital, and how to prepare cooperative financial reports. So far, the members of the Penjahit Sakinah sewing circle have been carrying out savings and loan activities, but the administrators still carry out savings and loan activities in a conventional manner, so they want to form a sharia savings and loan cooperative. Therefore, the Community Service Team from the Faculty of Economics and Business wants to conduct socialization and assistance activities for the formation of a sharia-based savings and loan cooperative. The method used is through direct socialization and assistance activities using the Excel application, followed by posting, adjusting journals, and reporting activities.

Utilization of financial technology as an effort to improve the quality of MSME financial reporting. Current developments in financial technology really help business actors in preparing financial reports per period. This convenience is expected to help business actors in presenting better financial reports. The general objective of this activity is to support MSME (Micro, Small and Medium Enterprises) business actors to improve their ability to record transactions and be able to present financial reports easily so as to produce sustainable financial reports. The method is carried out by making direct visits, conducting observations, conducting questions and answers and providing demonstrations and briefings. The results of this activity provide MSME players with an understanding of how important it is to record financial reports every month. The advantage of making financial reports is that it will make it easier for the owner to control and evaluate his business. Financial technology is an alternative that business actors can use to make it easier to create and present financial reports on an ongoing basis.

Financial reports are important for MSME actors because they allow them to know their business finances and understand whether their business is profitable or losing money. In addition, the problem with the Kiraha’s Grilled Fish Stalls shop is the lack of understanding in compiling financial reports. In this service, the methods are Surveys, Training and Assistance, and Outcomes. As a result of this dedication, the recording of the financial reports of Kiraha’s Grilled Fish Stalls is still manual and does not separate financial reporting between capital, income, expenses and personal interests, so that the financial reports of Kiraha’s Grilled Fish Stalls are still not optimal. every month, unknown profits and even losses obtained. Therefore the servant provides assistance in the form of training or direction on how to record financial reports correctly using Microsoft Excel to facilitate the recording of financial reports and ensure the continuity of the business of MSME actors Kiraha’s Grilled Fish Stalls.

Community service activities that have been carried out by STIEPARI Semarang in collaboration with the Bancak District Government, Semarang Regency with the target of village officials are in the form of lectures with visual media. With this form of activity, it is more about providing knowledge and information to participants. The success of this activity is measured by the enthusiasm of the participants during the training. In this activity a lot of interaction in question and answer from participants and presenters. Participants felt happy with this activity. This is because so far there has never been any activity from the academic community that has entered the Bancak District, Semarang Regency, so that participants gain understanding and knowledge about the preparation of village fund financial reports. The follow-up of this activity is that the participants want in the future there will be assistance activities in preparing village fund financial reports.