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This study aims to examine the role of Coretax as a digital innovation in reporting the Periodic Tax Return (SPT Masa) for Income Tax Article 21 (PPh 21), which has been nationally implemented since 2025. Coretax is an integrated tax administration system developed by the Directorate General of Taxes to combine the processes of electronic withholding tax slip (e-Bupot) creation, tax return reporting, and tax payment into one efficient and accurate online platform. The system simplifies reporting procedures, accelerates administrative processes, and enhances taxpayer compliance through real-time data integration and automatic validation. However, the implementation of Coretax faces challenges such as technical issues, intensive training needs for staff at Tax Service Offices, and limited digital literacy among taxpayers, especially micro, small, and medium enterprises (MSMEs). This study provides an overview of Coretax’s contribution to supporting the digital transformation of Indonesia’s tax system while identifying obstacles that must be addressed to ensure optimal system performance.

This study aims to evaluate the financial recording system implemented by Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector, and analyze its impact on business performance. MSMEs are a very dynamic sector and contribute significantly to the national economy, but many of them do not yet have an adequate financial recording system. Good financial recording is key in business decision making, budget planning, and profitability assessment. The population in this study were 370 culinary MSMEs in Harjosari I Village. The research sample was taken at 20%, namely 74 respondents. The study used a quantitative approach with a survey method through the distribution of questionnaires to 74 culinary MSMEs in Harjosari I Village, Medan Amplas. Data analysis was carried out using simple linear regression to see the relationship between the quality of the financial recording system as an independent variable and business performance as a dependent variable. The results showed that the better the financial recording system, the better the business performance, this can be shown by the regression equation, Y = 1.395 + 0.308 + e. The research results indicate that improving accounting literacy and the use of digital technologies, such as MSME bookkeeping applications, are essential. The involvement of local governments and financial institutions is crucial in educating and facilitating digital-based bookkeeping systems for culinary MSMEs to enhance their competitiveness and business sustainability.

This study aims to examine how Islamic financing contributes to the empowerment of micro, small, and medium enterprises (MSMEs), particularly in the trade sector. MSMEs play a crucial role as one of the main pillars of the national economy; however, they continue to face various challenges such as limited access to capital, inadequate managerial skills, and low levels of financial literacy. Islamic financing emerges as a solution by applying fundamental Islamic principles, including the prohibition of usury (riba), fairness, and transparency in all financial transactions.The research employs a descriptive qualitative method based on a literature review from various reliable sources. The findings reveal that Islamic financing, through contracts such as murabahah, musyarakah, mudharabah, and ijarah, not only provides access to capital but also offers mentoring and training programs to help entrepreneurs manage their businesses more professionally.The positive impact of Islamic financing can be seen in the improvement of business performance, increased turnover, and enhanced welfare among MSME actors. Furthermore, this system contributes to the stability of the Islamic banking industry and promotes sustainable national economic growth. Therefore, further development of Islamic financing is necessary to expand its reach and benefit a greater number of small and medium enterprises across Indonesia.

A digital marketing mentoring program is an effective strategy for increasing the competitiveness of micro, small, and medium enterprises (MSMEs) in the digital economy era. The objective of this community service activity is to strengthen the marketing of the Permata Chips MSME through the utilization of social media, creative content production, and optimization of consistently scheduled online promotions. The methods used in implementing this program include training, direct mentoring, and content implementation to support online promotional activities. Results show a significant increase in promotional reach, more active customer interaction, improved brand perception, and increased transactions and repeat purchases. The implementation of digital marketing also provides benefits in the form of broader market expansion across regions and efficiency in the product offering process. This program is expected to become a model of capacity-based mentoring that can be replicated by other MSMEs, with implications for strengthening marketing accountability and the future sustainability of MSME businesses.

The application of business ethics to Micro, Small and Medium Enterprises (MSMEs) in Punti Village is very important to increase competitiveness and business desirability. This research aims to examine the application of business ethics in running a business among MSMEs in Punti Village, as well as its impact on business development and relationships with consumers. The method used is qualitative research with a case study approach on several MSMEs in Punti Village. The research results show that implementing business ethics which includes honesty, transparency, and social responsibility can increase consumer trust, strengthen relationships with suppliers, and create positive social change in the village. However, challenges in implementing business ethics include limited knowledge and local customs which sometimes conflict with the principles of business ethics.

Limited digital literacy remains a challenge for micro, small, and medium enterprises (MSMEs) in utilizing social media as a marketing tool. MSMEs TSB LURE in Bangka Kota Village, South Bangka Regency, face problems in expanding their market reach because their marketing strategies are still conventional. This community service activity aims to improve the digital marketing capacity of MSMEs through the use of the TikTok platform. The method used is Participatory Action Research (PAR), which actively involves partners in every stage of the activity, from problem identification, digital literacy training, content production assistance, to the implementation of TikTok Shop with the yellow basket feature. The results of the activity showed significant improvements, namely an increase in followers from 15 to 245, an increase in promotional content from 0 to 12, audience interaction reaching more than 350, and 65 clicks on the yellow basket. These achievements not only increased product visibility but also fostered social change in the form of the emergence of creative youth groups, local leaders from SME actors, and new awareness about the use of digital technology in supporting the local creative economy.

The Community Service Program (KKN) from the University of Muhammadiyah North Sumatra in 2025 took place in Dolok Kahean Village, Tapian Dolok District, Simalungun Regency, with the theme "Entrepreneurship as a Solution for Community Economic Empowerment. " The main objective of this activity was to improve the competence of Micro, Small, and Medium Enterprises (MSMEs) by implementing digital marketing strategies and strengthening local product brands, especially rengginang businesses. The methods applied included observation, interviews, socialization, and participatory training. The core program included logo and product identity creation, photography training and promotional content editing, social media account creation, and education on Go Digital Safe for the community. The results of this activity showed an increase in the skills of MSMEs in using digital media for promotion, expanding market share, and increasing product competitiveness. In addition, students gained practical insights in the application of entrepreneurship, communication, and social project management. The main challenges faced, namely the lack of internet access and low digital literacy in the community, can be overcome through a direct approach and intensive mentoring. Overall, the KKN program has been successful in strengthening collaboration between higher education institutions and the community and has become an example of digital-based economic empowerment at the village level.

Community Service (KKN) is one method to implement the Tri Dharma of Higher Education through community service activities. The Independent KKN Project from the University of Muhammadiyah North Sumatra in 2025 was implemented in Dolok Kahean Village, Tapian Dolok District, Simalungun Regency, with the theme "Innovation and Creativity as Keys to Entrepreneurial Success in the Digital Economy Era. " The purpose of this study is to improve the ability of Micro, Small, and Medium Enterprises (MSMEs) actors in maximizing product marketing using digital marketing, with an emphasis on the use of photo and video content for business branding. The implementation methods of this activity include observation, interviews, socialization, and training in photography practices, editing, and digital content strategies. The results of this activity show an increase in knowledge and skills of MSME actors in creating promotional content, building brand identities (such as logos and product packaging), and utilizing social media as a marketing tool. In addition, social activities such as mutual cooperation, economic education in schools, and the creation of educational signs about waste also contribute to increasing social awareness in the community. The success of this activity was facilitated by community cooperation and support from village officials, while the main challenges were geographical conditions and limited transportation. Overall, this KKN activity had a positive impact on the development of local MSMEs, increased digital literacy, and strengthened the relationship between students and the village community, demonstrating the role of higher education institutions in community empowerment.

The Community Service Program (KKN) from the University of Muhammadiyah North Sumatra in 2025 took place in Dolok Kahean Village, Tapian Dolok District, Simalungun Regency, with the theme "Entrepreneurship as a Solution for Community Economic Empowerment. " The main objective of this activity was to improve the competence of Micro, Small, and Medium Enterprises (MSMEs) by implementing digital marketing strategies and strengthening local product brands, especially rengginang businesses. The methods applied included observation, interviews, socialization, and participatory training. The core program included logo and product identity creation, photography training and promotional content editing, social media account creation, and education on Go Digital Safe for the community. The results of this activity showed an increase in the skills of MSMEs in using digital media for promotion, expanding market share, and increasing product competitiveness. In addition, students gained practical insights in the application of entrepreneurship, communication, and social project management. The main challenges faced, namely the lack of internet access and low digital literacy in the community, can be overcome through a direct approach and intensive mentoring. Overall, the KKN program has been successful in strengthening collaboration between higher education institutions and the community and has become an example of digital-based economic empowerment at the village level.

Rengginang Ibu Saliem Micro, Small, and Medium Enterprises (MSMEs) in Dolok Kahean Village still rely on conventional marketing systems (word of mouth), resulting in limited market reach and the absence of digital presence. This service aims to overcome this gap through training and mentoring of social media marketing strategies to increase brand awareness and expand market coverage. The method used is descriptive qualitative with a focus on participatory action and direct practice which is carried out through four stages, namely observation, interview, implementation, and evaluation. The results show the success of creating an official digital presence for MSMEs through the creation and management of Instagram and WhatsApp Business accounts. Assisted partners gain new operational skills and awareness that the use of social media is a strategic obligation to increase consumer awareness. Social media marketing strategies are proving to be effective as a low-cost solution to significantly expand market reach. This program has succeeded in creating a sustainable empowerment model and provides a foundation for MSMEs to continue digitization independently.

The web-based MSME Data Collection Information System at the Central Sumba Cooperative, SME, Industry and Trade Office aims to improve efficiency in managing data and information related to Micro, Small and Medium Enterprises (MSMEs) in the Central Sumba region. This system is designed to simplify the process of data collection, monitoring, and reporting on MSMEs, which was previously done manually. Using web-based technology, this system can be accessed by MSME managers, local governments, and other relevant parties in order to accelerate data-driven decision making. This information system provides MSME data collection features, structured data storage, MSME development reporting, and statistical analysis that can assist in policy planning to improve the competitiveness and welfare of MSMEs in Central Sumba. With this system, it is hoped that it can support the development of the MSME sector in Central Sumba to be more transparent, accurate, and integrated.

This community service activity aims to improve the financial literacy of Micro, Small, and Medium Enterprises (MSMEs) through targeted training in calculating the Break Even Point (BEP) as a financial control tool. BEP, or break-even point, is the specific point at which total revenue equals total costs, allowing businesses to determine the minimum sales volume required to avoid losses. The activity was held in the Curug Tourism Village in Bogor Regency, with 27 MSMEs from various business sectors actively participating. The implementation method included outreach, training sessions, practical BEP calculations using participants' actual business data, and post-training mentoring to ensure long-term learning. The results of the activity demonstrated a significant improvement in participants' understanding of the BEP concept and its practical application in determining selling prices, production volumes, and cost control. Therefore, the application of BEP analysis is a crucial and effective strategy in supporting the sustainability and operational efficiency of MSME businesses.

This Community Service (PKM) activity aims to improve the English language skills of Micro, Small, and Medium Enterprises (MSMEs) operating in the tourism sector in the Whale Shark area of ​​Sumbawa. This training program is designed with a focus on mastering vocabulary and practical expressions commonly used in the context of tourism services, especially for interacting with foreign tourists. The material provided includes English for Tourism with a participatory, contextual, and applicable approach. The training method includes role-play activities, conversation simulations, and various practical exercises adapted to real-life situations in tourism activities in the Whale Shark area. During the implementation, participants were actively involved in the learning process through direct practice and group discussions. Based on the results of the evaluation, this activity showed a significant increase in the participants' self-confidence and English communication skills. Thus, this training has proven effective in helping MSMEs in tourism to be better prepared to face the global market and provide higher-quality services to foreign tourists, while also supporting the development of local tourism destinations based on foreign language competency.

Islamic Financial Institutions play a vital role in strengthening the Islamic economy in Aceh, particularly through financing micro businesses. Article 14 of Qanun Aceh Number 11 of 2018 sets a target of 40% profit-sharing-based financing for Micro, Small, and Medium Enterprises (MSMEs) by 2024. However, the realization of financing with profit-sharing contracts is still low. This study aims to examine the implementation of Qanun Number 11 of 2018 in facilitating micro business financing in Aceh, identify obstacles in its implementation, and analyze the roles of the government, society, and the private sector in supporting this process. The study uses an empirical juridical method, collecting data through literature studies, interviews, and observations. Data analysis is conducted qualitatively with a prescriptive analytical approach. Challenges to financing distribution include business actors not meeting credit quality assessments and prudential banking standards, causing banks to implement risk management strategies to prevent non-performing loans. Additionally, low financial literacy among business actors remains a significant barrier. The local government supports micro business financing by establishing the Technical Implementation Unit of the Integrated Business Service Office, providing financial assistance, and introducing the draft Qanun of Aceh Sharia Financing Guarantee. Bank Aceh Syariah offers training and coaching for MSMEs, while Bank Syariah Indonesia aids MSMEs through the MSME Center and the Muslim Entrepreneur program. Improving financial literacy is essential for business development. The study recommends that the Aceh Government strengthen the implementation of Qanun Sharia Financial Institutions, increase profit-sharing-based MSME financing, and promote financial literacy.

This community service program aims to improve the capacity and sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Paku Village, Payung District, South Bangka, through an integrated intervention approach. The program's primary focus is education on legal protection, digital financial literacy, and product marketing, which can strengthen the competitiveness of rural MSMEs. Rural MSMEs often face various challenges, such as difficulties in complying with legal regulations, limited access to financing, and limited market reach, which hinder their growth. Therefore, this program adopts a participatory approach involving workshops, training, and direct mentoring to provide MSMEs with the knowledge and skills necessary to overcome these challenges. Expected outcomes of this program include increased understanding of business legality, adoption of digital financial transactions, and the implementation of effective digital marketing strategies. Through the integration of these three aspects, this program aims to increase MSME income, expand their competitiveness, and create new jobs at the local level. With long-term impacts that include village economic development and community empowerment, this program is expected to become a sustainable model for MSMEs in other villages in the area.

This community service program aims to improve the capacity and sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Paku Village, Payung District, South Bangka, through an integrated intervention approach. The program's primary focus is education on legal protection, digital financial literacy, and product marketing, which can strengthen the competitiveness of rural MSMEs. Rural MSMEs often face various challenges, such as difficulties in complying with legal regulations, limited access to financing, and limited market reach, which hinder their growth. Therefore, this program adopts a participatory approach involving workshops, training, and direct mentoring to provide MSMEs with the knowledge and skills necessary to overcome these challenges. Expected outcomes of this program include increased understanding of business legality, adoption of digital financial transactions, and the implementation of effective digital marketing strategies. Through the integration of these three aspects, this program aims to increase MSME income, expand their competitiveness, and create new jobs at the local level. With long-term impacts that include village economic development and community empowerment, this program is expected to become a sustainable model for MSMEs in other villages in the area.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy, yet their failure rate remains high due to weak business planning and the absence of systematic feasibility studies. University business incubator laboratories are expected to assist prospective entrepreneurs in conducting comprehensive feasibility analyses, but evaluations are often performed manually and subjectively. This study aims to design a Business Feasibility Information System to support business incubator laboratories in achieving more objective, efficient, and documented assessments. The research employs a Research and Development (R&D) approach using the System Development Life Cycle (SDLC) model, encompassing stages of requirement analysis, system design, and conceptual validation. The system is designed to evaluate four key aspects of business feasibility: market, production, human resources, and finance. The result is a conceptual system prototype that integrates all aspects into a unified assessment framework. The findings indicate that the proposed system enhances the effectiveness of incubator laboratories in evaluating and assisting tenants objectively while fostering digital entrepreneurship literacy. The study implies that information technology integration is essential for strengthening MSME sustainability and decision-making in Indonesia.

This community service program aims to empower rural women through training in making steamed buns (bakpao) using yellow sweet potatoes in Sambirejo Village, Ngrambe District, Ngawi Regency. Yellow sweet potatoes are one of the abundant local agricultural products, yet their utilization has been limited to household consumption. Through this program, yellow sweet potatoes were processed into innovative food products in the form of bakpao, which provide nutritional value, consumer appeal, and economic opportunities. The method applied was Asset Based Community Development (ABCD) with a participatory approach, emphasizing the use of local assets and the active involvement of community members. The stages included asset identification, technical training through demonstration, hands-on practice, and evaluation. Participants were drawn from PKK women and local micro, small, and medium enterprises (MSMEs). The results showed significant improvements in participants’ knowledge of local food diversification, technical skills in processing yellow sweet potatoes, and entrepreneurial motivation to initiate home-based businesses. In addition, the training encouraged participants’ creativity in developing more varied local food products. Therefore, the program not only contributed to women’s empowerment but also strengthened MSMEs, promoted local food innovation, and supported community economic independence.

This community service program aims to empower rural women through training in making steamed buns (bakpao) using yellow sweet potatoes in Sambirejo Village, Ngrambe District, Ngawi Regency. Yellow sweet potatoes are one of the abundant local agricultural products, yet their utilization has been limited to household consumption. Through this program, yellow sweet potatoes were processed into innovative food products in the form of bakpao, which provide nutritional value, consumer appeal, and economic opportunities. The method applied was Asset Based Community Development (ABCD) with a participatory approach, emphasizing the use of local assets and the active involvement of community members. The stages included asset identification, technical training through demonstration, hands-on practice, and evaluation. Participants were drawn from PKK women and local micro, small, and medium enterprises (MSMEs). The results showed significant improvements in participants’ knowledge of local food diversification, technical skills in processing yellow sweet potatoes, and entrepreneurial motivation to initiate home-based businesses. In addition, the training encouraged participants’ creativity in developing more varied local food products. Therefore, the program not only contributed to women’s empowerment but also strengthened MSMEs, promoted local food innovation, and supported community economic independence.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in supporting national economic growth and expanding employment opportunities in Indonesia. However, many MSMEs still face significant challenges in improving production efficiency due to limited human resources, low levels of technology adoption, and suboptimal operational management. To address these issues, this study developed an innovative digital technology platform designed to help MSMEs enhance productivity, reduce material waste, and accelerate the production process. The platform integrates Internet of Things (IoT), Artificial Intelligence (AI), and simplified Enterprise Resource Planning (ERP) technologies tailored for small business operations. Through IoT, production processes can be monitored in real time; AI is applied to analyze sales data and predict material requirements and production schedules; while the ERP system automates inventory, transaction, and financial reporting processes. Trials conducted across MSMEs in the food, handicraft, and textile sectors demonstrated a 30% improvement in production efficiency and a 20% reduction in operational costs. The results indicate that the implementation of innovative technological platforms can significantly enhance efficiency, accuracy, and competitiveness among MSMEs. Digital transformation not only increases production efficiency but also enables broader business integration into the global market through cloud-based systems. Government and institutional support are essential to expand the adoption of such technologies, ensuring that Indonesian MSMEs become more adaptive, productive, and sustainable in the era of Industry 4.0.