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Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting regional economic development. However, inefficient inventory management remains a significant challenge in operational effectiveness. This study aims to analyze raw material inventory control at Kebab & Burger Foursist MSME in Tarakan City using the Economic Order Quantity (EOQ) and Reorder Point (ROP) methods. A descriptive quantitative approach was employed, utilizing annual sales data, ordering costs, and storage costs of main raw materials. The results indicate that the implementation of EOQ and ROP effectively determines the optimal purchase quantity and reorder timing, thereby minimizing total inventory costs and reducing the risk of stockouts or overstocking. The use of POM-QM for Windows software enhances the accuracy of the analysis. The implications of this study offer practical solutions for MSME actors in managing raw material procurement more efficiently and systematically.

MSME actors in Indonesia still face various obstacles in business management, especially in the aspects of marketing and financial bookkeeping. This condition has a direct impact on the low level of bankability of MSMEs to access financing from banking institutions, especially Islamic banks. This activity aims to provide assistance to MSME actors, especially Toko Cipta Swara Elektronik, to be able to prepare basic financial statements and implement simple digital marketing strategies. The method used in this activity is the ABCD (Audience, Behavior, Condition, Degree) approach, with the implementation in the form of lectures, discussions, hands-on practice, and simulations. The results of the activity show that partners are able to prepare two types of basic financial statements (cash flow and profit and loss), design digital marketing strategies through social media, and understand the requirements for applying for Islamic bank financing. This assistance has proven to be effective in increasing the capacity of partners administratively and strategically, as well as opening up greater opportunities to access sharia financing services.

This study aims to analyze the influence of tax knowledge and taxpayer awareness on tax compliance in the Micro, Small, and Medium Enterprises (MSMEs) sector. Tax compliance is a key factor in optimizing state revenue, particularly from the MSME sector, which significantly contributes to the national economy. This research employs a quantitative approach using a survey method targeting MSME actors in a specific region. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that tax knowledge and taxpayer awareness have a positive and significant effect on tax compliance. The higher the level of knowledge and awareness of taxpayers, the higher their level of compliance in fulfilling tax obligations. These findings indicate the importance of continuous tax education and socialization to improve tax compliance in the MSME sector.

This community service program focuses on enhancing digital marketing capabilities for the Kroket Keraton MSMEs in Tohudan Village, Colomadu, Central Java.  Kroket Keraton  MSMEs, which have traditionally relied on conventional sales,  have faced challenges  in reaching  a wider market and increasing sales. Through this program, intensive training and mentoring on digital marketing strategies were provided,  including the use of social media, creating  engaging content, search engine optimisation (SEO), and digital ad management. The results of this program showed a significant increase in the digital marketing knowledge and skills of MSME actors,  as well as  an increase in sales  and  market reach. Additionally, this program helped build brand awareness and customer loyalty through more effective and efficient digital marketing approaches.   Thus,  this community service program is expected to serve as a model for empowering other MSMEs in facing the challenges of the digital era.

Social media marketing is a form of marketing using social media that utilizes target markets that participate as social media users. Currently, many MSMEs use social media marketing by using e-commerce as a liaison between sellers and buyers. Based on this, the purpose of this study is to describe social media marketing for MSMEs that use e-commerce and the advantages of social media in promoting products carried out by MSMEs. Using the Gunelius 2011 theory, namely Social Media Marketing which includes indicators of Content Creation, Content Sharing, Connecting, Community Building. The approach to this study is qualitative with descriptive methods. The data collection techniques used are interviews and observations. Overall, the results obtained in this study indicate that social media marketing provides easy access to using social media as a means of promoting a product, by making content as attractive as possible, it can provide more interest in consumers for products distributed through social media, in other words, the distribution of content also provides a sense of awareness to consumers for the products offered, coupled with the existence of e-commerce that can provide reviews and reviews of products purchased, providing support for MSMEs who use social media as a means of promotion. By making connections and building communities, it also provides WOM to MSME actors and there is an exchange of ideas between MSME actors and consumers.

This study aims to determine the effect of financial literacy, ease, and usefulness in the decision to use e-money on improving the performance of MSMEs in Medan City. Where researchers want to see how much influence financial literacy has on the decision to use e-money, how much influence ease of use has on the decision to use e-money, how much influence usefulness of use has on the decision to use e-money, how much influence financial literacy, ease, and usefulness in the decision to use e-money on improving the performance of MSMEs in Medan City. The dependent variable is the decision to use e-money, the independent variables are financial literacy, ease of use of e-money, and usefulness of use of e-money. This research method uses a quantitative method. The data used is primary data. Primary data was obtained using a data collection tool in the form of a questionnaire from a sample of 100 MSME actors with the help of the SPSS 25.0 program. The results of the study showed that F Calculation was 35.743> F table (3.090). With a probability value of 0.000 (p <0.05). This means that the variables of Financial Literacy (X1), Ease of Use of E-Money (X2), and Usefulness of Use of E-Money (X3) together have a significant influence on the decision to use e-money to improve the performance of MSMEs in Medan City.

This study aims to explore the role of digital-based operational innovation in enhancing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The background lies in the growing need for MSMEs to adapt to technological advancements in order to maintain their existence and improve business performance amid increasingly intense competition. Using a qualitative approach with a literature review method, data were collected from various credible academic sources published within the last five years (2019–2024), including journals, institutional reports, and relevant literature. The findings reveal that the adoption of technologies such as digital point-of-sale (POS) systems, cloud-based inventory management, and Customer Relationship Management (CRM) significantly contributes to operational efficiency, market expansion, and service quality improvement. However, the digitalization process among MSMEs still faces several challenges, including low digital literacy, limited infrastructure, and inadequate access to training. In conclusion, the success of MSME digital transformation heavily depends on the collaboration between business actors, government, academia, and other stakeholders to build an inclusive and sustainable digital ecosystem.

Digital marketing plays a crucial role in enhancing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in the digital era. This study aims to analyze the extent of digital marketing implementation by MSMEs in Sinarsari Village and to design strategies for improving entrepreneurs' capabilities in optimizing digital marketing. The research uses a mixed-method approach, combining both qualitative and quantitative methods. The findings reveal that most MSMEs have utilized digital platforms such as social media, messaging apps, and online marketplaces to promote their products. The implementation of digital marketing has proven effective in increasing product visibility, expanding market reach, boosting sales, and improving income. However, several challenges remain, including limited technological knowledge and a lack of understanding of effective branding. Therefore, training programs and mentoring are necessary to help MSME actors optimize their digital marketing strategies. With a more strategic and effective application of digital marketing, MSMEs can grow sustainably and strengthen their position in both the local and national economy.

This study focuses on prioritizing quality and customer satisfaction as the key to the success of the Dapur Mami Icha Catering MSME in Medan, North Sumatra. This business, which started with a small capital, has succeeded in building a reputation through serving delicious, healthy, and affordable food menus, as well as friendly and personal service. The strategy for retaining customers is carried out through a direct communication approach, such as reminders to order before the event day, and price adjustments according to customer needs. In addition, innovation in menu development and consistency in quality are the main factors that make customers loyal and recommend this service. Collaboration with similar business actors also strengthens the competitiveness and capacity of the business. The success of Dapur Mami Icha confirms that focusing on product quality and customer satisfaction is an important foundation in building a sustainable and competitive MSME business in the local catering market.  

This community service program aims to enhance the design skills of local Micro, Small, and Medium Enterprises (MSMEs) in Cadassari Village, Purwakarta Regency, through the use of digital design software, particularly Canva and CorelDRAW. Initial needs assessment revealed that most MSME actors in the area face challenges in creating product visual identities, including logos, packaging, and promotional media. Using a participatory approach and the Community-Based Participatory Research (CBPR) method, the training program was collaboratively designed and implemented in several stages, including planning, technical training, mentoring, evaluation, and a final showcase. The results indicate a significant improvement in participants’ ability to apply design tools for their business needs, along with the emergence of collaborative learning initiatives among participants. This training program contributes to the digital empowerment of local MSMEs and serves as a replicable model for creative economy development based on community engagement.

Micro, Small and Medium Enterprises (MSMEs) are the drivers of the Indonesian economy that have great potential to improve the economy and community welfare. The development of MSMEs, which has so far taken the form of training, technical guidance and entrepreneurship workshops attended by ASIPA members and general MSMEs in the ASIPA Community of South Tangerang City, has had a positive effect on several actors, although not all of them have been able to implement what has been given during the training. This research aims to discuss how the Micro, Small and Medium Enterprises (MSME) Development Policy is implemented in the ASIPA South Tangerang Community, using a qualitative approach with descriptive methods. This research analysis uses the theory put forward by Edward III (1980) with four indicators, namely: (1) Communication, (2) Resources, (3) Disposition, (4) Bureaucratic Structure. The data analyzed is the result of interviews, observations and documentation in the ASIPA South Tangerang Community. The results of research on the Implementation of Micro, Small and Medium Enterprises (MSME) Development Policy in the South Tangerang ASIPA Community from four indicators are that (1) Lack of understanding in promotion to improve the business of MSME actors (2) In providing services, guidance and security for MSME actors in terms of quality, there are still administrators and members who lack competence. Apart from that, in terms of quantity, the number of administrators and members is still minimal to carry out improvement activities in innovation (3) There is still a lack of facilities and training activities as well as proposals for security equipment and others, not all of which can be fulfilled because limited budget resources (4) The administrators and members have carried out their duties in accordance with the SOP that has been regulated, however the performance of the administrators and members has not been optimal because there are still administrators and members who carry out concurrent work in other fields.    

As a major contributor to GDP and job creation, Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. The purpose of this study is to evaluate the extent to which MSME business actors are able to support tax compliance while maintaining their business continuity through the implementation of the Income Tax (PPh) Article 23 policy. in the form of services, rent, profits, interest, and royalties are subject to PPh Article 23 tax. The implementation of the Income Tax Article 23 policy using taxation theory, public policy theory, tax law theory, and public management theory, this study uses a descriptive analysis methodology. The impact of the implementation of this tax on the financial and administrative aspects of MSMEs is examined, as well as the efficiency of the tax deduction system in increasing tax compliance. The results of the study, the application of a final rate of 0.5% based on PP No. 23 of 2018 and the supporting deduction / collection method in the PPh Article 23 policy, help ease the tax burden for MSMEs. The source deduction scheme has succeeded in increasing state revenues and ensuring tax compliance. There are still issues regarding the effectiveness of this policy, especially related to administrative compliance, such as processing certification, which is required to obtain a lower final rate. The main obstacles are literacy among MSMEs, lack of knowledge about the tax administration process, and the possibility of double taxation for MSMEs that do not have certificates are the main challenges noted. have not utilized the available incentives optimally due to lack of awareness and familiarity with the policy. This study concludes that in order to increase the effectiveness of the Income Tax Article 23 policy for MSMEs, significant efforts need to be made, such as tax education, simplification of administration, and strengthening supervision. The suggestion that can be given is that this policy can provide the greatest benefits for the growth and sustainability of MSME businesses which are the foundation of the national economy.  

This community service program aimed to enhance the competitiveness of the Virgin Coconut Oil (VCO) product owned by the "Bu Kun" MSME located in RT 11, Yosodadi Sub-district, through a branding strategy based on creative and attractive packaging design. The main problem faced by the MSME was the simple packaging, which failed to reflect the product’s quality and benefits. The program was implemented in several stages, including initial observation, discussion with the MSME, packaging design planning, and implementation of new bottle and label packaging with eye-catching visuals and natural colors. The assistance also included branding education to strengthen product identity and increase consumer loyalty. The results showed increased professionalism among the MSME actors and positive consumer responses, evidenced by rising sales through social media and local marketplaces. This program is expected to serve as a model for empowering other MSMEs in optimizing local product potential through design and targeted branding approaches.

This research aims to help MSMEs in Cibalung Village through the creation of a website with features that are specially designed according to the wishes and needs of the MSMEs in the village. The creation of this website involves several respondents in Cibalung Village which includes Farmers, MSME business actors, Housewives, and freelancers. The website that was created is intended as an information media about agricultural cultivation, fisheries and livestock and marketing that can be used to introduce and promote processed products for the community in the village. Data collection was carried out with a survey using a questionnaire with 21 questions and reinforced by interviews. based on the results of interviews and questionnaires obtained with 30 respondents from the entire UMKM population in Cibalung Village.

TikTok Shop is a social e-commerce platform where vendors can sell products to TikTok users. Users can then purchase items in various conditions with this program. Additionally, sellers  can  post and save product details and listings to promote to TikTok users.The  purpose  of  carrying  out  this Community Service activity is to optimize marketing activities for SMEs digitally so that SMEs products in Taman Cibinong Asri Bogor can cover a wider  scope. Community Service activities carried out by organizing socialization and training for all SME actors. In the counseling session, participants were given direct practice in creating a TikTok Shop account, uploading products and creating promotional content. The results of the activity show that participants have a good understanding of digital technology, especially TikTok Shop. Participants are also able to create a TikTok Shop account and upload their products. However, participants still need to improve their skills in creating interesting promotional content.

Community Service Activities are a real form of students' social concern for the surrounding environment. Five students of the Management Study Program at Borneo Tarakan University carried out community service in collaboration with local MSME actors through an activity entitled "Sharing Chocolate Bread as a Form of Social Concern". This activity was held on Sunday, May 4, 2025 at 11.00–12.00 WITA at the Hidayah Nurul Yaqin Orphanage, Jl. Sesanip, Karang Anyar, Tarakan, North Kalimantan. The activities included welcoming, praying together, introductions, distributing chocolate bread produced by MSMEs, and documentation. The children of the orphanage welcomed enthusiastically, a warm and pleasant atmosphere was created, and positive interactions were established between students, MSMEs, and the children of the orphanage. This activity brought happiness to the children, became a means of social learning for students, and promoted products for MSMEs. This collaboration shows that synergy between academics and business actors can provide sustainable social contributions.

The growth of fashion UMKM in Indonesia through digital marketplace platforms has made a major contribution to the national economy, especially in job creation and developing creative product exports. However, this development also presents new challenges in the field of taxation, especially after the enactment of Law No. 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP). This study aims to analyze the principle of tax fairness for fashion UMKM operating through marketplaces, reviewed from a normative legal approach. The appointment of the market as a VAT collector and the continued implementation of Final Income Tax raises the potential for a double burden and inconsistency with the principles of vertical and horizontal justice in taxation. The results of the study show that the regulations in the Law on HPP do not fully reflect justice, legal certainty, and legal benefits, and risk pushing UMKM towards informality. Therefore, it is necessary to adjust technical policies that are more proportional to the capacity of UMKM actors, in order to realize an inclusive and equitable taxation system.

This study aims to analyze the influence of Resource-Based View (RBV) on innovation performance in Micro, Small, and Medium Enterprises (MSMEs) that have expanded internationally, with government information access as a moderation variable. This study uses a quantitative approach with the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The object of the research is CV. Delta Raya, an MSME in the furniture sector from Batu City that has successfully penetrated the export market to Japan, South Korea, and Mexico. The results of the study show that human capital investment and political connections have a significant positive effect on innovation performance. Although international experience does not have a direct effect, the effect becomes significant when moderated by government information access. Access to government information also strengthens the influence of political connections on innovation. The implications of this study underscore the importance of collaboration between MSME actors and government institutions in encouraging internal resource-based innovation.

This UMKM socialization activity aims to develop the digital competence of UMKM actors in order to create digital entrepreneurs who can compete with the complex dynamics of today's market. With the digitalization of UMKM actors, It is anticipated that UMKM owners will recognize the significance of strengthening their understanding of financial management, marketing strategies, and the application of appropriate technology, so that they can position their businesses effectively and efficiently. This activity uses the Lecture and Drill and Practice methods which can attract the public to join in the activity. The data from this study reveals, (1) The socialization of UMKM digitalization provides benefits for the development of UMKM businesses in Purwodiningratan Village, (2) Increases digital competence for UMKM actors in the use of digital marketing platforms such as: marketplaces, digital payment methods using QR Code scans (QRIS), and digital financial records, and (3) UMKM actors are able to practice making digital payments in the form of QR Codes (QRIS) independently so that digital entrepreneurs can develop in Purwodiningratan Village.

This article discusses the impact of Islamic microfinance on the welfare of micro, small, and medium enterprises (MSMEs) in Indonesia. The research aims to examine how sharia-based financing schemes contribute to the development and sustainability of MSMEs. This qualitative-descriptive study used literature review and documentation methods. Findings indicate that Islamic microfinance through contracts such as murabahah and mudharabah significantly enhances business productivity and financial independence of MSME actors. It also strengthens ethical business behavior and local economic growth. However, implementation challenges remain, particularly in terms of financial literacy and institutional outreach. The study recommends broader digital-based Islamic financial inclusion to reach underserved communities. These results are relevant for stakeholders interested in sustainable economic empowerment through sharia finance.