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Usaha Mikro Kecil Menengah (UMKM) play a strategic role in Indonesia’s economy, serving as key drivers of inclusive economic growth and major contributors to employment creation. Despite their importance, many UMKM operators continue to face significant challenges in financial management, particularly due to the absence of structured and systematic financial record-keeping practices. This condition is also evident among UMKM in Kuning Gading Village, Unit XVIII Kuamang Kuning, where most businesses are still managed in a traditional manner with inadequate bookkeeping systems. This community service program aims to enhance financial literacy and strengthen the capacity of UMKM actors to implement simple bookkeeping as a foundation for effective business financial management. The methods employed include needs assessment through field observation, educational and practical training sessions, hands-on mentoring, and evaluation using pre-test and post-test instruments. The results indicate a significant improvement in participants’ understanding and skills related to transaction recording, separation of business and personal finances, and preparation of simple cash flow statements. Evaluation outcomes show an increase in competency scores from an initial range of 20%–40% to 75%–85% after the training. Furthermore, the program fostered a positive shift in participants’ mindset toward more professional and accountable business management practices. Therefore, the implementation of simple bookkeeping is proven to be an effective initial strategy for strengthening MSME financial governance and supporting sustainable business development at the local level.

Laporan keuangan memiliki peran penting bagi Usaha Mikro, Kecil, dan Menengah (UMKM) sebagai sumber informasi yang menggambarkan kondisi dan kinerja usaha dalam suatu periode tertentu. Laporan keuangan berisi pencatatan transaksi keuangan yang meliputi arus kas masuk dan keluar, serta digunakan sebagai dasar pengambilan keputusan. Penelitian ini menerapkan metode accrual basis, yaitu metode akuntansi yang mengakui dan mencatat transaksi pada saat terjadinya transaksi, tanpa menunggu penerimaan atau pengeluaran kas. Hasil penelitian berupa pengembangan aplikasi sistem informasi laporan keuangan yang bertujuan untuk memudahkan UMKM dalam mengelola data barang, pembelian, penjualan, dan pelaporan keuangan secara terintegrasi. Sistem ini memungkinkan pemilik dan karyawan UMKM mengakses informasi usaha secara cepat dan akurat melalui komputer yang terhubung dengan jaringan internet. Melalui sistem yang dikembangkan, pemilik UMKM dapat memantau berbagai laporan keuangan, seperti laporan stok barang, laporan pembelian, laporan penjualan, laporan laba rugi, dan laporan neraca, sehingga mendukung pengelolaan usaha yang lebih efektif dan efisien.

Micro, small, and medium enterprises (MSMEs) play a strategic role in supporting the local economy, but still face limitations in the use of technology and market expansion. The Banana Chip MSME (Toko Agung) in Banatorejo Village, Tapango District, Polewali Mandar Regency is one of the local food businesses that has potential, but its management is still traditional. This community service activity aims to develop technology-based MSMEs to increase product competitiveness. The methods used are participatory assistance through observation, interviews, training, and evaluation, with a focus on digital marketing, packaging and branding improvements, and strengthening simple business management. The results of the activity showed an improvement in packaging quality, expansion of marketing reach through digital media, and improvements in business financial record keeping. Technology-based development has a positive impact on the readiness of MSMEs to face broader market competition. The implications of this activity show that integrated technology assistance can be an effective strategy in increasing the competitiveness and sustainability of local food MSMEs.

Women micro, small, and medium enterprises (MSMEs) play a strategic role in strengthening both family and community economies; however, they experience to obtain fundamental skill in financial management. One of the main problems is the mixing of personal and business finances, which turn into challenges for entrepreneurs to monitor business performance and to address access financing. This community service activity aims to improve insight of women entrepreneurs in Medan regarding the importance of separating personal and business finances through simple, practice-based training. The activity was conducted in 7 November 2025 in Medan and was attended by 150 women MSME participants from a local entrepreneurship community. The training was held for one day using interactive lectures, group discussions, and hands-on cash recording exercises. The results showed a significant improvement in participants’ understanding of financial separation concepts and their ability to record business transactions. A total of 85% of participants were able to create a simple cash record format and expressed a commitment to applying separate financial practices. This activity contributed to improving the financial literacy of women micro-entrepreneurs and strengthening their managerial capacity toward sustainable business growth.

The rapid development of digital technology requires Micro, Small, and Medium Enterprises (MSMEs) to adapt by utilizing digital marketing and improving financial management practices. However, many service-based MSMEs have not yet optimized digital promotion and integrated bookkeeping in their business operations. This community service activity aims to enhance the promotion of service MSMEs through the implementation of digital marketing and to strengthen cost control through simple bookkeeping at AND CUSTOM LED. The methods used include an initial survey, practical mentoring, and evaluation of the activities. The mentoring process involved training in promotional content creation, the use of social media as a business communication tool, and the application of daily transaction recording. The results indicate an improvement in the business owner’s understanding and behavior regarding promotional management and financial recording. The MSME owner became more active and consistent in implementing digital promotion strategies and more disciplined in recording income and expenses. In addition, the mentoring encouraged a more independent and well-planned work attitude. Overall, this activity demonstrates that integrating digital marketing with simple bookkeeping can improve the quality of service MSME management and support business sustainability in the digital era.

The rapid growth of the creative economy, particularly in the culinary subsector, has prompted micro, small, and medium enterprises (MSMEs) to adopt digital marketing strategies as a means to enhance competitiveness and expand market reach. This study employs a systematic literature review (SLR) approach with content analysis to map key concepts, identify research gaps, and explore future research directions concerning the transformation of culinary MSMEs from local kitchens to digital markets. Findings reveal that organizational learning mediated by motivation, culture, leadership, and continuous digital marketing practices plays a pivotal role in this transformation. However, significant research gaps persist, including limited longitudinal studies, inadequate integration of organizational culture and leadership into digital marketing frameworks, and insufficient comparative analyses across diverse MSME profiles. This study contributes theoretically by synthesizing fragmented literature on culinary marketing in the digital creative economy and offers practical insights for MSME actors, mentors, and policymakers in designing adaptive and sustainable digital marketing strategies.

This study was conducted to examine the level of implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Kedai Nduy, a micro-scale culinary business located in Depok. The basis for conducting this research is the low quality of financial records among UMKM players due to a lack of understanding of accounting, limited assistance from competent parties, and the suboptimal implementation of financial reporting standards, which are the main obstacles. This research was conducted using a descriptive qualitative method, where data was collected through interviews, direct observation, and document searches related to transaction recording activities, sales, raw material purchases, and daily cash flow. The results of the study show that Kedai Nduy has consistently recorded transactions using a simple financial recording format using Excel tables, but the implementation does not fully comply with SAK EMKM provisions. This business entity has also not prepared the required financial statements, namely the Statement of Financial Position, Income Statement, and Notes to the Financial Statements. The main obstacles faced are limited understanding of accounting, lack of time available to business owners, and the unavailability of technical assistance and accounting training. Nevertheless, simple record keeping still provides benefits, particularly in monitoring sales, purchasing, and daily cash flow activities. Therefore, this study recommends accounting training, the use of SAK EMKM-based applications or templates, and ongoing assistance to improve the quality of financial recording and reporting in accordance with applicable standards.

Mr. Ujang Cracker Factory, located in Pakiskembar Village, Pakis District, Malang Regency, is one of the UMKM that produces crackers. Most of the machines used in cracker processing at Mr. Ujang Cracker Factory still use a simple mechanical system. One of these machines is a cracker molding machine, where the speed is still adjusted manually by replacing the pulley. This study aims to recondition the cracker molding machine by adding a control panel in the form of a VSD inverter with the aim of facilitating the speed control process in operating the cracker molding machine. This study was conducted by analyzing the consistency of the influence of frequency and pulley diameter variations on the speed of the electric motor and mechanical movements in the cracker molding machine. The results of the study show that the frequency of the VSD inverter and the pulley diameter have a significant effect on the entire mechanism of the cracker printing machine. Based on the standard deviation value, the consistency of the pressing movement speed was obtained at a frequency of 40 Hz with a pulley diameter of 2 inches. From this study, it can be concluded that the overall frequency of the VSD inverter is the main parameter in determining the speed and stability of the cracker printing machine. Meanwhile, the variation in pulley diameter only serves as an additional mechanical adjustment to increase or decrease the output speed from the electric motor to the mechanical movement of the cracker printing machine.

Mr. Ujang Cracker Factory, located in Pakiskembar Village, Pakis District, Malang Regency, is one of the UMKM that produces crackers. Most of the machines used in cracker processing at Mr. Ujang Cracker Factory still use a simple mechanical system. One of these machines is a cracker molding machine, where the speed is still adjusted manually by replacing the pulley. This study aims to recondition the cracker molding machine by adding a control panel in the form of a VSD inverter with the aim of facilitating the speed control process in operating the cracker molding machine. This study was conducted by analyzing the consistency of the influence of frequency and pulley diameter variations on the speed of the electric motor and mechanical movements in the cracker molding machine. The results of the study show that the frequency of the VSD inverter and the pulley diameter have a significant effect on the entire mechanism of the cracker printing machine. Based on the standard deviation value, the consistency of the pressing movement speed was obtained at a frequency of 40 Hz with a pulley diameter of 2 inches. From this study, it can be concluded that the overall frequency of the VSD inverter is the main parameter in determining the speed and stability of the cracker printing machine. Meanwhile, the variation in pulley diameter only serves as an additional mechanical adjustment to increase or decrease the output speed from the electric motor to the mechanical movement of the cracker printing machine.

With financial inclusion acting as a moderator, the goal of this study is to examine how financial technology use and financial literacy impact microbusiness performance. Microbusinesses in Bandar Lampung City's food and beverage industry serve as the research subjects. This study employs a quantitative approach, using questionnaires to collect primary data from microenterprises. Purposeful sampling was used to choose 203 microbusinesses that met the research criteria. SPSS was utilized to analyze the data using multiple linear regression and Moderated Regression Analysis (MRA). The study's conclusions imply that the use of financial technology has an effect on microenterprises' performance. Additionally, it has been shown that financial literacy affects microenterprise performance. The findings show that key components in increasing microbusiness performance are the use of financial technology and the entrepreneur's capacity to supervise and make financial decisions. However, the test results indicate that financial inclusion cannot boost the impact of financial technology and financial expertise on microbusiness performance. This implies that the influence of financial technology and financial knowledge on business success is not necessarily enhanced by having access to financial services. It also shows that a key factor in increasing the success of microbusinesses is the characteristics of the entrepreneur. The research's objectives are to assist important stakeholders in creating plans for microenterprise growth, as well as to assist microenterprise actors in improving their financial literacy and utilizing financial technology to its fullest.

The Indonesia–European Union Comprehensive Economic Partnership Agreement (IEU-CEPA) signed in September 2025 opens significant economic opportunities through the elimination of 98% of tariffs and broader access to the European Union market. However, the implementation of this agreement poses serious challenges for Micro, Small, and Medium Enterprises (MSMEs), which contribute 60% of GDP and absorb 97% of the national workforce. This research analyzes the readiness of Indonesian national law in supporting MSME participation in facing IEU-CEPA implementation using normative juridical methods with statutory and conceptual approaches. The research findings show that although IEU-CEPA offers 0% tariffs for 95% of Indonesian products, MSMEs face barriers in meeting European Union technical standards such as Technical Barriers to Trade (TBT), Sanitary and Phytosanitary Measures (SPS), and European Union Deforestation Regulation (EUDR). National regulations such as Law Number 20 of 2008 and Government Regulation Number 7 of 2021 have not yet regulated mechanisms for assisting MSMEs in meeting international standards, traceability systems, and special legal protection. The research recommends comprehensive legal harmonization and reform strategies including regulatory revision, establishment of an IEU-CEPA Task Force for MSMEs, adequate budget allocation, capacity building programs, and strengthening legal protection mechanisms to ensure MSMEs optimally utilize IEU-CEPA opportunities.

This community service activity aims to improve the effectiveness of Batikayudewi MSME digital promotion by maximizing the use of Instagram as the main marketing platform. Initial observations show that although MSMEs have been regularly uploading content every day, the promotion of workshop packages as the main product has not been running well. Through a series of activities including observation, interviews, guidance in content creation, and improvements to the publication strategy, the PKM team helped improve the quality and consistency of promotional materials. The results of these activities showed an increase in the number of followers, viewers, and positive interactions on both Instagram accounts, both the main account and the supporting account created during the program. In addition to improvements on social media, business owners also gained a deeper understanding of the basic principles of digital marketing, the importance of informative visual content, and consistency in building brand identity. Overall, this community service activity successfully improved the promotional capabilities of MSMEs and strengthened Batikayudewi's readiness to utilize digital media as a sustainable marketing tool.

The empowerment program for Micro, Small, and Medium Enterprises (MSMEs) in Takaras Village, Manuhing Subdistrict, Gunung Mas Regency, was carried out to address the problem of low business visibility due to limited promotional media and minimal use of digital technology. Most MSMEs still relied on traditional word-of-mouth promotion, which restricted market reach and reduced competitiveness. To overcome this, the KKN Reguler I Team Group 55 of the University of Palangka Raya implemented activities consisting of informational banner installation and business location registration on Google Maps. The methods included field surveys, banner design planning using simple digital tools, direct assistance in location registration, and banner installation at business sites. The program involved 26 MSMEs, of which 18 received banner support. The installation of banners provided a clearer visual identity for each business, while the use of Google Maps significantly improved consumer accessibility to business locations and services. The results showed that the combination of offline (banners) and online (Google Maps) promotion was effective in increasing product visibility, attracting more customers, and strengthening consumer trust. This initiative also encouraged MSMEs to adopt digital technology in their marketing strategies. Overall, the program made a tangible contribution to the digital transformation of local MSMEs and laid the foundation for sustainable community economic competitiveness

This community service activity aimed to enhance the security and efficiency of halal certification mentoring services at the Aurum First Sunrise community in Surakarta. The main challenge faced by the partner was the risk of sensitive SME data leakage such as ID cards, recipes, and supply chain information, due to the lack of an adequate document security mechanism. The core solution implemented was Technology Implementation in the form of a Cryptographically-based Document Management Information sistem (utilizing the Light Weight PDAC algorithm) integrated with digital access rights management and user Training. Evaluation demonstrated successful implementation, evidenced by an increase in the average satisfaction of SMEs regarding data security to 97.8%, confirming enhanced trust. Furthermore, digitalization successfully improved the efficiency of the mentoring team, reflected by a satisfaction score of 85.0%. In conclusion, this service successfully transformed the partner into a secure, efficient, and credible mentoring institution, significantly supporting SMEs in accessing halal certification.

This community service program aims to analyze the effectiveness of utilizing TikTok Shop as a digital marketing platform for UMKM Izzata Hijab located in Paciran District, Lamongan Regency. The main problem faced by the partner is the suboptimal management of digital marketing, particularly in content strategy planning, posting consistency, and the utilization of TikTok Shop features, resulting in marketing activities that have not yet provided maximum impact on improving marketing performance. The implementation method of this community service employed a mentoring and training model, which included stages of interviews, observation, and documentation throughout the mentoring process. The results indicate that the planned and sustainable implementation of digital marketing strategies through TikTok Shop is able to increase brand awareness, expand promotional reach, enhance customer interaction, and positively impact product sales. The effectiveness of the community service program is influenced by posting consistency, visual content quality, digital communication understanding, and the partner’s responsiveness to customers. This community service confirms that TikTok Shop digital marketing assistance is an effective strategy in supporting the improvement of marketing performance of UMKM Izzata Hijab in the digital era.

This study aims to analyze how the integration of traditional knowledge and digital knowledge shapes organizational strategies in Micro, Small, and Medium Enterprises (MSMEs) in responding to an increasingly competitive business environment. A quantitative approach was employed by applying variance-based Structural Equation Modeling (SEM) using SmartPLS 3 software to 100 MSME respondents. The research model was developed by incorporating three main latent constructs, namely digital knowledge, traditional knowledge, and organizational strategy, which were measured using several indicators relevant to the MSME context. The analysis results indicate that all research instruments meet good reliability and validity criteria, with outer loading values ranging from 0.719 to 0.902, Average Variance Extracted (AVE) values above 0.64, and composite reliability exceeding 0.87. Structural model testing reveals that digital knowledge has a strong and significant effect on organizational strategy (β = 0.799), while traditional knowledge shows a very small effect (β = 0.024). The research model explains 66.4% of the variance in organizational strategy. These findings confirm that digital transformation is the primary factor in shaping competitive strategies among MSMEs, while traditional knowledge continues to serve as a foundation for local context and cultural values. Therefore, the implementation of a hybrid management approach is considered effective in assisting MSMEs in formulating more adaptive, innovative, and sustainable strategies.

Perhitungan harga pokok produksi (HPP) merupakan elemen penting dalam pengambilan keputusan manajerial, khususnya bagi UMKM yang sering menghadapi keterbatasan dalam pencatatan keuangan dan sistem informasi. UD Karya Abadi sebagai UMKM di sektor industri makanan ringan masih melakukan proses pencatatan secara manual, sehingga penentuan harga pokok produksi menjadi kurang akurat dan berdampak pada ketidaktepatan dalam penetapan harga jual. Penelitian ini bertujuan untuk mengembangkan sistem informasi harga pokok produksi berbasis web dengan menggunakan metode variable costing guna membantu UMKM memperoleh informasi biaya produksi secara lebih akurat, cepat, dan terstruktur. Metode penelitian yang digunakan adalah Research and Development (R&D) dengan serangkaian tahapan mulai dari identifikasi masalah, perencanaan, pengumpulan data, analisis, pengembangan konsep, hingga evaluasi dan validasi sistem. Hasil penelitian menunjukkan bahwa sistem informasi yang dibangun mampu mengolah data bahan baku, biaya tenaga kerja, biaya operasional, serta data produksi secara terintegrasi untuk menghasilkan perhitungan harga pokok produksi berdasarkan pendekatan variable costing. Validasi internal dan eksternal menunjukkan bahwa sistem telah memenuhi kebutuhan pengguna dan layak digunakan dalam operasional UMKM. Dengan demikian, digitalisasi perhitungan HPP melalui sistem informasi ini dapat meningkatkan ketepatan perhitungan biaya, efisiensi pencatatan, serta mendukung pengambilan keputusan yang lebih baik bagi UMKM.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the regional economy, including in Tatanga District and Nunu Village, Palu City. However, many MSME actors in these areas still face fundamental challenges such as low financial literacy, limited access to capital, and insufficient use of digital technology in business management. These limitations lead to weak financial record-keeping, poor cash flow management, and inadequate readiness to meet bankability requirements when applying for financing from formal financial institutions. This community service program was designed to improve the understanding and practical skills of MSME actors through financial literacy socialization, financial inclusion education, capital training in collaboration with financial institutions, and training in simple financial record preparation. The program was implemented using needs assessments through observation, structured material delivery, interactive discussions, hands-on transaction recording practice, and learning evaluations through pretests and posttests. The results show a significant improvement in participants’ competencies. Average scores for financial literacy and inclusion increased from 48% to 89%, indicating better understanding of cash flow management, transaction recording, and the use of digital financial services such as QRIS and mobile banking. Furthermore, participants’ understanding of capital access improved from 51% to 92%, particularly regarding financing procedures, business eligibility requirements, and the importance of financial statements in loan applications. Overall, the program effectively strengthened MSME capacity to manage businesses in a more structured, adaptive, and professional manner, supporting MSME independence and long-term business sustainability in Tatanga District and Nunu Village.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the regional economy, including in Tatanga District and Nunu Village, Palu City. However, many MSME actors in these areas still face fundamental challenges such as low financial literacy, limited access to capital, and insufficient use of digital technology in business management. These limitations lead to weak financial record-keeping, poor cash flow management, and inadequate readiness to meet bankability requirements when applying for financing from formal financial institutions. This community service program was designed to improve the understanding and practical skills of MSME actors through financial literacy socialization, financial inclusion education, capital training in collaboration with financial institutions, and training in simple financial record preparation. The program was implemented using needs assessments through observation, structured material delivery, interactive discussions, hands-on transaction recording practice, and learning evaluations through pretests and posttests. The results show a significant improvement in participants’ competencies. Average scores for financial literacy and inclusion increased from 48% to 89%, indicating better understanding of cash flow management, transaction recording, and the use of digital financial services such as QRIS and mobile banking. Furthermore, participants’ understanding of capital access improved from 51% to 92%, particularly regarding financing procedures, business eligibility requirements, and the importance of financial statements in loan applications. Overall, the program effectively strengthened MSME capacity to manage businesses in a more structured, adaptive, and professional manner, supporting MSME independence and long-term business sustainability in Tatanga District and Nunu Village.

The coffee shop industry in Indonesia is experiencing rapid growth, leading to increasingly intense market competition, particularly among small and medium enterprises. Iro Rumah Kopi, an UMKM located in Lebak Bulus, is required to implement effective marketing communication strategies to strengthen its brand awareness. This study aims to analyze digital marketing communication practices conducted through social media platforms, especially Instagram and TikTok, which are widely used to reach young and urban audiences. A descriptive qualitative approach is applied to examine the content shared by the marketing team, focusing on messages, visual elements, storytelling techniques, and patterns of audience interaction. The results indicate that marketing communication plays a crucial role in shaping consumer perceptions and increasing brand visibility. Visual content combined with consistent storytelling and active engagement with followers successfully enhances audience interaction. The positioning of Iro Rumah Kopi as a “second home” emerges as a central message that fosters emotional connections with customers. Overall, the study concludes that consistent, creative, and relevant digital communication strategies significantly contribute to improving brand awareness and customer attachment.