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This study explores how resource-constrained small and medium-sized enterprises (SMEs) in Indonesia’s advertising sector adapt digital transformation strategies to achieve sustainable development. Using the case of Roxy Maharewa, an SME in Makassar–Gowa, the research examines strategic trade-offs between investing in advanced digital platforms and operationally transformative physical assets. Guided by the Resource-Based View, Strategic Trade-off Theory, and Contingency Theory, this qualitative case study employs semi-structured interviews with key decision-makers. Findings reveal that prioritizing high-capacity production equipment eliminated structural cost disadvantages from outsourced printing, enabling twice to fourth times potential profit margin gains and strengthening market competitiveness. Rather than adopting a fully digital-first approach, the firm employed a hybrid strategy leveraging low-cost digital tools for internal efficiency while maintaining offline relationship management to align with client preferences and infrastructural realities. This asset-led hybrid model demonstrates how SMEs in emerging markets can integrate selective digital adoption with tangible investments to achieve both rapid returns and long-term sustainability. The paper contributes to the discourse on digital transformation by providing a context-sensitive perspective for policymakers and practitioners, emphasizing that in heterogeneous digital readiness environments, blended strategies can deliver superior economic and social.

This study aims to analyze the influence of employer branding and digital capability on turnover intention, with employee engagement serving as a mediating variable, in Small and Medium Enterprises (SMEs) in Central Java Province. The research design uses a quantitative approach with an explanatory research method. The research sample consists of 205 SMEs employees selected using purposive sampling techniques with criteria of a minimum of six months of service and active use of digital technology in their work. Data were collected through a Likert-scale questionnaire and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results indicate that employer branding has a positive effect on employee engagement and a negative effect on turnover intention. Digital capability has a positive effect on employee engagement, but its direct effect on turnover intention is not significant. Employee engagement was found to mediate the relationship between employer branding and turnover intention, as well as between digital capability and turnover intention. These findings reinforce the relevance of Social Exchange Theory and the Resource-Based View in the context of human resource management in the SME sector, while also providing practical implications that strengthening employer branding and enhancing employees' digital competencies can reduce turnover intention.

In the digital age, English Education students still face difficulties in developing Academic English Proficiency because classroom learning is still dominated by traditional methods that are less appealing to digital natives. This study aims to explore and evaluate the integration of TikTok Learning Games (TLG) as a gamification-based learning medium to improve EAP for students in the English Education Study Program at Medan State University. Using a qualitative approach with a limited Research and Development model, data was collected through open-ended questionnaires and digital observations on TikTok, then analyzed using thematic analysis. The results showed that after two weeks of implementing TLG, students experienced improvements in academic vocabulary, pronunciation, contextual understanding, learning motivation, and speaking confidence, with 80% of participants stating that learning felt more enjoyable and less boring. However, a small number of students did not show significant changes due to limited access to technology and inconsistent use. Overall, this study concludes that TLG is an effective and practical digital gamification strategy for improving English proficiency, and can be used as a reference for lecturers in developing social media-based learning innovations in higher education.

This community service activity aims to improve the competitiveness of Micro, Small and Medium Enterprises (MSMEs) UP2K Unyur Makmur in Unyur Village, Serang City, Banten through the application of digitalisation and product packaging innovation. The main problems faced by partners are limitations in the use of digital technology for marketing and packaging designs that are unattractive and do not reflect the identity of local products. The methods used in this activity include socialisation, training, mentoring, and evaluation of the implementation of digital marketing strategies and packaging design development. The results of this activity show an increase in the ability of MSME actors to use digital media such as marketplaces, social media marketing, and simple graphic design for product promotion. In addition, the packaging innovations introduced were able to increase the aesthetic value and appeal of products in the eyes of consumers. The tangible impact of this activity was an increase in MSME actors' awareness of the importance of digitalisation and packaging innovation in expanding markets and strengthening brand image. This activity is expected to become a model for digital and creative MSME empowerment in the Serang area and its surroundings.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting the national economy but often face challenges in reaching broader markets in the digital era. This report focuses on the digital marketing strategies implemented by D'Kitchen, a culinary MSME that relies on social media and e-commerce platforms to enhance competitiveness. Actions taken include the implementation of various digital tools, such as Instagram, marketplaces, and e-payment systems, to measure their effectiveness in increasing visibility, market reach, and customer loyalty. The results of this report show that the application of digital marketing strategies successfully boosts consumer engagement and expands the market, although further optimization is still needed to sustain long-term growth. This report provides practical recommendations for MSMEs in leveraging digital technology to face increasingly competitive markets.

Micro, Small, and Medium Enterprises (MSMEs) are a major pillar of the national economy, but Rengginang MSMEs in Dolok Kahean Village face challenges adapting to the digital era, characterized by limited market reach through traditional methods and minimal product exposure due to not utilizing digital media. In fact, a digital presence is crucial for achieving positive benefits such as higher income. The main objective of this community service is to provide intensive assistance in implementing digital marketing strategies for Rengginang MSMEs. The implementation method is based on the principle of Participation with a Participatory Action Research (PAR) approach. Concrete actions include intensive Capacity Building Training on digital marketing fundamentals, branding strategies, and product photography techniques, followed by direct assistance in creating and managing social media accounts. The results of the community service demonstrate the successful transformation of Rengginang MSMEs into digitally literate MSMEs. Key achievements include increasing partner digital capacity, activating new digital marketing channels, and strengthening product visual branding. Evaluation through FGDs confirms that this implementation triggers a significant expansion of market reach beyond village boundaries and increased consumer awareness. The conclusion confirms that intensive mentoring is a vital strategy to bridge the digital divide at the village level, thereby effectively supporting the development of the local creative economy and accelerating economic growth.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy. However, most business actors have not fully implemented proper inventory accounting in accordance with standards. This study aims to analyze the recognition, measurement, presentation, and disclosure of raw material inventories at Pabrik Super Jaya and evaluate their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This research employed a qualitative descriptive method with primary data obtained through observation, interviews, and documentation. The results indicate that inventory recognition is still manual, using notebooks without formal evidence. Measurement is based on raw material costs, labor, and daily expenses, without formal methods such as FIFO or average. Financial reporting is limited to a simple income statement without detailed inventory or notes to financial statements. Disclosure is limited to physical quantities and nominal values. Thus, Pabrik Super Jaya’s inventory practices are not fully aligned with SAK EMKM standards

Currently, MSMEs (Micro,Small,and Medium enterprises) face significant challenges, including minimal digital literacy,limited access to technology,and the need for appropriate branding strategy formulation to compete in the broadband era. This research is a community service program aimed at strengthening the skills and capacity of MSME actors in Dolok Kahean Village so that they can market their products online and build their brand through digital platforms. The method used is a qualitative-applicative approach focusing on intensive training, education, and assistance (hands-on). The material covered the mastery of basic digital marketing concepts, online brand management, and practical technical assistance in creating and managing social media accounts and e-commerse. The results indicate that the program successfully and effectively overcame digital literacy constraints and instilled awareness about the crucial need for fundamental changes in business mindset and models. Partners have mastered basic digital marketing concepts and were successfully assisted in creating an Instagram account, which tangibly strengthened their practical skills for expanding sales reach. Futhermore, the objective of strengthening branding was achieved, as partners recognize that branding is a vital investment and fundamental strategy for creating a solid foundation for long-term business sustainability. Overall, the implementation of digital marketing strategies proves to be a comprehensive solution that significantly aids the development of MSMEs in responding to the shift in consumer behavior toward online shopping.

The utilization of Quick Response Code Indonesian Standard (QRIS) by Micro, Small, and Medium Enterprises (MSMEs) in Indonesia has an important role in encouraging digitalization of transactions and improving financial recording and reporting. The background of this study is the need for MSMEs to adapt to the development of digital payment technology, especially in the midst of accelerated digitization triggered by the COVID-19 pandemic. Although QRIS provides various benefits, such as ease of transactions and automatic recording, there are still a number of obstacles such as limited digital literacy, uneven infrastructure, and concerns related to cybersecurity, especially in remote areas. This study uses a qualitative method with a case study approach to SMEs that have adopted QRIS in several regions in Indonesia. Data were collected through field observations, and documentation studies related to the use of QRIS in business activities. Data analysis was conducted thematically to explore in-depth understanding of the experiences, challenges, and benefits felt by MSME actors in the use of QRIS. The results showed that QRIS makes it easier for MSMEs to process payments and automatic digital transaction recording, thereby increasing the accuracy and transparency of financial statements. However, limited access to electricity, digital devices, and digital security literacy are significant barriers to optimal implementation of QRIS. The security aspect of digital transactions is an important concern for MSMEs, who need further education and technical support. Thus, strengthening digital literacy, improving infrastructure, and strict cybersecurity regulations are urgently needed to encourage wider and inclusive adoption of QRIS among MSMEs in Indonesia.

This research examines tourism development strategies through an industrial tourism programme in Sidoarjo Regency as an alternative for regional tourism diversification. Sidoarjo Regency is known as an industrial hub with various production centres, such as shrimp crackers, batik, and shrimp paste (terasi), which have considerable potential to be developed into industrial tourism destinations. The objectives of the study are to analyse industrial tourism development strategies, identify supporting and inhibiting factors, and formulate a collaborative model for sustainable industrial tourism development. The research employs a qualitative approach with data collection techniques including in-depth interviews, participant observation, and documentation study. Research informants include the Sidoarjo Regency Tourism Office, industry stakeholders, tourism communities, and tourists. The results indicate that the industrial tourism development strategy in Sidoarjo utilises a pentahelix approach involving the government, academia, businesses, the community, and the media. Supporting factors include the diversity of local industrial products, good accessibility, and government policy support. However, there are constraints such as minimal digital promotion, limited tourism facilities, and low awareness among business actors regarding the concept of industrial tourism. The recommended collaborative model encompasses institutional strengthening, increasing Human Resources (HR) capacity, developing supporting infrastructure, innovating tourism products, and integrated digital marketing. This research provides a practical contribution to the development of industrial tourism in regions with a strong small and medium-sized industrial economic base.

The rapid advancement of digital technology has significantly influenced how small and medium enterprises (SMEs) connect with consumers. Kampung Lawas Maspati SMEs encounter obstacles in expanding their market due to limited online visibility and reliance on conventional sales approaches. This study aims to develop an e-commerce website that addresses these challenges by focusing on user-centered innovation. Using the Design Thinking method, which includes stages such as empathizing, defining, ideating, prototyping, and testing, user needs and challenges were explored through interviews, surveys, and observations to inform the website development process. The resulting platform is intuitive, responsive, and accessible, enabling SMEs to display their products, manage transactions, and engage with customers effectively. The application of this method not only improves market reach but also strengthens the competitiveness and digital literacy of Kampung Lawas Maspati SMEs. Evaluation results show a high level of consumer satisfaction, reaching 91.87%, indicating that the developed website effectively meets user expectations and supports SME digital transformation.

This community service program was carried out in Dolok Kahean Village, Tapian Dolok District, Simalungun Regency, with the main focus on optimizing digital literacy to increase the competitiveness of micro, small, and medium enterprises (MSMEs). The purpose of this program is to strengthen the competitive position of MSMEs, especially Rengginang Ibu Saliem, who still rely on conventional marketing systems and have a minimal understanding of business digitalization. The method used is a participatory and educational approach, carried out in four systematic stages: needs assessment, material design, program implementation, and mentoring and evaluation. The results of the activity showed significant achievements, with an increase in digital literacy understanding by 80% based on a comparison of pre-service and post-service. In practice, partners have succeeded in forming a business digital identity, namely @rengginanghuta_ibusaliem Instagram accounts, and are able to run digital marketing starting from content processes to customer interaction. Theoretically, these findings strengthen the argument that digital literacy is an essential foundation in facing the challenges of the digital economy, where increased competitiveness is not only influenced by technical skills, but also by changes in mindset and business independence. The implication of this program is that local MSMEs now have adequate capabilities and platforms to expand market reach beyond the village boundaries.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic development, particularly in job creation, income distribution, and tax revenue contribution. To support MSMEs and encourage formal tax participation, the government issued Government Regulation (PP) No. 23 of 2018, which reduced the Final Income Tax (PPh Final) rate from 1% to 0.5% of gross turnover. This policy aims to increase tax compliance, reduce administrative burdens, and expand the national tax base. This study analyzes the impact of the implementation of the Final Income Tax policy on MSME taxpayer compliance, focusing on reporting and payment behavior. The findings indicate that the tax rate reduction positively influences compliance levels among MSME taxpayers. However, several challenges persist, including limited understanding of tax procedures, lack of socialization, and low digital literacy related to tax systems. Therefore, beyond lowering tax rates, continuous education, mentoring, and the enhancement of digital-based tax services are necessary to strengthen voluntary compliance. This policy is considered a strategic initiative in improving Indonesia’s tax system and supporting sustainable economic growth driven by the MSME sector.

This study examines the influence of credit interest rates and third-party funds on the credit distribution of PT BPR BKK Banjarharjo, Brebes Regency, using a quantitative approach based on secondary data from monthly financial reports between 2020 and 2024, amounting to 60 observations. The results show that, partially, credit interest rates exert a negative and significant effect on credit distribution, while third-party funds demonstrate a positive and significant impact. Simultaneous testing further confirms that both variables collectively have a significant influence on credit distribution. These findings emphasize the importance of banking institutions in carrying out their intermediation function effectively, where the ability to maintain competitive credit interest rates and strengthen public fund mobilization becomes a strategic necessity to improve credit growth and financial stability. Moreover, the study highlights the role of micro-banking as a foundation for regional economic development, particularly in rural areas where local banks serve as drivers of community empowerment and sustainable economic activity. By reinforcing prudent management of interest rates and optimizing fund collection, banks can ensure not only improved financial performance but also the expansion of credit access for micro, small, and medium enterprises. The outcomes of this research are expected to provide practical contributions to policymakers in the banking sector, enrich scientific literature in financial management, and serve as a relevant reference for subsequent studies focusing on credit distribution, financial intermediation, and the development of microfinance institutions.

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.

Ngarip Village, Ulubelu District, is one of the coffee-producing areas in Tanggamus Regency. Some residents process the harvested coffee into various micro, small and medium enterprises (MSME) products. This activity produces a byproduct in the form of coffee grounds. Coffee grounds have characteristics that allow them to be processed into products with utility and economic value. This community service activity aims to provide knowledge and skills to the Ngarip Village community on how to process coffee grounds into aromatherapy candles that are attractive, useful, and have the potential to be developed as a creative economy product. The implementation method includes literature studies, field observations, preparation of tools and materials, and socialization and training that includes material presentations, discussions, demonstrations, hands-on practice, and documentation. This training provides knowledge on the concept of 3R-based waste management and techniques for making aromatherapy candles using coffee grounds as an additional ingredient. The implementation results showed that participants were able to understand the process of making aromatherapy candles, from drying coffee grounds, melting wax, mixing ingredients, to the molding stage. Participants also gained knowledge about the benefits of aromatherapy candles for health, the environment, and their economic potential. This training can improve the community's ability to process waste into useful products, while also opening up sustainable home business opportunities. Overall, this activity has a positive impact on increasing public insight, creativity, and awareness regarding organic waste management, as well as encouraging innovations that support local economic independence.

This study aims to analyze the influence of the implementation of an integrated digital accounting system on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Bayan District. Design/Methodology/Approach: This study uses a quantitative approach, data is collected through a structured questionnaire distributed to 75 MSME actors. The data analysis techniques used include validity and reliability tests, simple correlation tests, simple linear regression, determination tests and t. The results of the study show that the application of digital accounting systems has a positive and significant effect on business performance Information quality is not able to mediate the relationship between the influence of digital accounting use on business performance in MSME actors. The results of this study empirically conclude that the use of digital accounting has a positive and significant effect on business performance in MSME actors, which means that the better the use of digital accounting carried out by MSME actors, the more likely it is to improve business performance in MSMEs.

The development of digital technology has transformed marketing patterns, including in the culinary sector. The MSME Feedmee.ind utilizes digital marketing strategies and builds brand awareness to increase consumer purchasing decisions. This phenomenon is relevant to consumer behavior trends, particularly among the younger generation active on social media, making digital marketing a critical factor in business competition. This research aims to determine the influence of digital marketing and brand awareness on the purchasing decisions for the MSME Feedmee.ind at Royal Plaza Surabaya. This study employs a quantitative method with the population consisting of all Feedmee.ind consumers at Royal Plaza Surabaya, using an accidental sampling technique. The research sample comprises 92 respondents selected based on specific criteria. Data analysis was conducted using the Partial Least Squares – Structural Equation Modeling (PLS-SEM) technique with SmartPLS 4 software. The research findings indicate that digital marketing has a positive and significant influence on purchasing decisions. Similarly, brand awareness is also proven to have a positive and significant effect on purchasing decisions. These findings confirm that an interactive and consistent digital marketing strategy, supported by the strengthening of brand awareness, can effectively increase consumer interest and purchasing decisions.