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Herman Sjahruddin; Irfai Sohilauw; A. Sulfati; Muh.Umar Data; Siti Mispa +3 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

Malino City in Gowa Regency plays a crucial ecological role as a water catchment area, yet it currently faces the threat of land degradation due to land-use conversion and erosion in hilly areas. This community service activity aims to implement soil conservation while enhancing the economic potential of local residents through the planting of productive fruit tree seedlings. The methods employed include educational socialization, training on planting techniques for sloped land, and the distribution of superior fruit tree seedlings (avocado, durian, and orange). The results indicate an increase in community understanding regarding the importance of permanent vegetation in maintaining soil stability. A total of [Mention number] tree seedlings were planted with the active participation of local farmer groups. In conclusion, the integration of ecological and economic aspects through productive trees creates a sustainable conservation system by providing direct financial benefits to the community, thereby increasing their motivation to preserve the environment in the Malino region.

I Komang Surya Darma Budi; Pandya I Ketut Bobiyana; Adji Setyo Nugroho; M. Irgy Dipanegara; Hammim Sidik

Jurnal Manajemen Kreatif dan Inovasi 2026 International Forum of Researchers and Lecturers

The development of the retail sector, especially with the rise of modern retail and franchise minimarkets, encourages small-scale retail businesses to adapt through effective marketing strategies. This study aims to analyze the implementation of retail promotion management at Toko SRC Satria and its role in increasing consumer buying interest and loyalty. Using a qualitative approach with a descriptive method, data was collected through observations, in-depth interviews, and documentation with the store owner and consumers. The results show that Toko SRC Satria has implemented a planned retail promotion management strategy, even on a small scale, including neat product arrangement, attractive display usage, discounts, bundled offers, and intense direct communication between the store owner and consumers. The application of these strategies creates a comfortable shopping experience and increases consumer interest in making purchases. This study also shows that retail promotion management contributes to increasing buying interest, as seen in the stable frequency of visits and the tendency for repeat purchases. A personal approach and friendly service are important factors in building consumer loyalty. The implications of this study suggest that simple yet targeted retail promotion management can enhance competitiveness and support the sustainability of businesses amid fierce competition.

Ayu Angelina Pasaribu; Herry Daniel Laurent Marpaung; Yosie Gabriela Panjaitan; Lestari Sihite; Fajar Solidman Larosa

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in accelerating regional economic growth and improving community welfare. However, MSMEs in North Sumatra Province continue to face various challenges, particularly limited access to capital, low adoption of digital technology, and insufficient business assistance. This community service program aims to strengthen the MSME ecosystem through integrated empowerment initiatives, including facilitating access to financing, enhancing the use of internet-based technologies, and improving the capacity of MSME actors. The methods applied include business mentoring, training activities, and analysis of MSME performance in both short-term and long-term perspectives. The results indicate that expanded access to capital and increased adoption of digital technology contribute positively and significantly to MSME income growth in both the short and long term. Interestingly, the absence of guidance, training, and extension services shows a positive correlation with income in the short term but has a significant negative impact on business sustainability and stability in the long term. Furthermore, reliance on bank loans consistently demonstrates a significant negative effect on MSME performance across both analytical periods. These findings highlight the importance of building a sustainable MSME ecosystem through continuous mentoring, improved financial literacy, and adaptive digital transformation to ensure long-term business resilience.

Fridelly Mairani; Grace Anastasia Br Ginting; Syukur Berkat Waruwu

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Low public awareness of eye health and rational use of eye medications may increase the risk of eye disorders and infections. This community service activity aimed to improve public knowledge and awareness regarding the importance of maintaining eye health and applying the DAGUSIBU principle (Get, Use, Store, and Dispose of medicines properly) in the use of eye drops. The activity was conducted at the Klinik Pratama Nusantara Kesehatan through interactive counseling, demonstrations of proper eye drop administration techniques, and education on the prevention of common eye disorders and the role of healthcare professionals. Pre-test and post-test evaluations showed a significant increase of approximately 35% in participants’ knowledge regarding eye hygiene and correct eye medication use. This educational program is expected to contribute to long-term improvements in rational eye medication use, reduce the risk of misuse, and serve as a model for sustainable eye health education in a primary healthcare settings.

Fina Rismayanti; Sapna Naina Arni Azzani; Nita Anggraeni; Sri Mulyeni

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Loss and grief are psychological experiences that significantly affect an individual’s mental state. This process involves various emotional, cognitive, and behavioral changes that can affect a person’s well-being in the long term. This study aims to describe the emotional, cognitive, and behavioral affects that arise in individuals after experiencing loss, as well as the factors that strengthen or weaken their responses to the grieving process. The method used in this study is qualitative, with a literature review approach from various relevant clinical psychology and mental health studies. The results indicate that individuals who experience loss are vulnerable to increased emotional stress, anxiety, depression, and significant declines in social functioning. Furthermore, this article highlights that the quality of social support received, the way individuals make meaning of the loss, and the coping mechanisms they choose play a crucial role in determining the level of grief response. These factors can either accelerate or delay the healing process. An unresolved grieving process or one that is handled in an unhealthy manner can develop into more serious psychological disorders, such as Prolonged Grief Disorder (PGD). PGD is a condition characterized by difficulty in accepting the loss, which can persist for months or even years. This article emphasizes that loss is not merely an emotional disturbance but also a complex psychological process. This process requires a deep understanding, strong social support, and appropriate interventions to maintain an individual’s mental health and help them recover more effectively.

Muhimmah, Siti; Zuraidah, Zuraidah; Maulidin, M. Soleh

Populer: Jurnal Penelitian Mahasiswa 2026 Universitas Maritim AMNI Semarang

This study aims to analyze the effect of price on purchasing decisions of broiler chicken production inputs (sapronak) among partner farmers of PT Sejahtera Abadi Unggas, Kediri Unit. A quantitative approach with a causal research design was employed. The research sample consisted of 104 active partner farmers, selected using purposive sampling. Data were collected through structured questionnaires using a five-point Likert scale. The collected data were analyzed using validity and reliability tests, classical assumption tests, and simple linear regression analysis with the assistance of SPSS software. The results indicate that price has a positive and significant effect on purchasing decisions. The regression analysis produces the equation Y = 2.103 + 0.940X, with a significance value of 0.000, confirming that an increase in positive price perception significantly enhances purchasing decisions. Furthermore, the coefficient of determination (R²) of 0.699 shows that price explains 69.9% of the variation in purchasing decisions, while the remaining 30.1% is influenced by other factors not examined in this study. These findings highlight that competitive, fair, and value-based pricing strategies play a crucial role in strengthening long-term partnerships and sustaining purchasing behavior among broiler farmers. The study provides empirical evidence that can support managerial decision-making in developing effective pricing strategies within the agribusiness sector.

Nabila Monica; Raysha Fauzia Andani; Sri Mulyeni

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Academic productivity is a vital indicator of student success in higher education, but it is often hampered by the complexity of tasks, transitions in the learning environment, and digital distractions that trigger procrastination. This phenomenon demands a high degree of adaptability so that students do not become trapped in physical and mental exhaustion due to unmanaged workloads. Therefore, this study aims to analyze in depth the causal relationship between time management skills and academic productivity, as well as investigate their role in mitigating academic stress levels in students. The research method applied is a literature review with a qualitative-descriptive approach. The research data was sourced from secondary data in the form of 21 reputable scientific articles (national and international journals) published between 2020 and 2025. The data analysis process was carried out through the stages of data reduction, synthesis of findings, and narrative conclusion drawing to systematically map the relationship between variables. The results and discussion of the study show that time management has a significant positive correlation with improved learning achievement. Specific indicators such as daily schedule planning, priority setting, and self-regulation have been empirically proven to increase task completion efficiency and Grade Point Average (GPA) achievement. Conversely, poor time management was identified as a major predictor of cognitive overload and exhaustion, especially among students with dense curricula such as engineering majors. This study concludes that mastery of time management is not merely a scheduling tool, but a fundamental cognitive strategy that functions as a coping mechanism to maintain mental health and achieve an optimal study-life balance.

Widya Andarestiani; Mutiara Shabreen; Indah Rachmadiny; Aisyah Rahmania; Asep Hakim Zakiran

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The obligation to consume halal food is a fundamental right of Muslim consumers, guaranteed by Islamic principles and Indonesian positive law. However, in practice, many food business operators still distribute products that have not obtained halal certification, resulting in legal uncertainty and potential material and immaterial losses for Muslim consumers. This study aims to analyze the forms of legal protection available to Muslim consumers regarding food products that are not halal-certified and to examine the responsibility of business actors as well as the role of the government in ensuring halal food compliance in Indonesia, using Sushi Go Restaurant as a case study. This research applies a normative juridical method with a statutory and case approach, supported by library research of primary, secondary, and tertiary legal materials. The findings indicate that legal protection for Muslim consumers has been comprehensively regulated through Law Number 8 of 1999 on Consumer Protection and Law Number 33 of 2014 on Halal Product Assurance. Nevertheless, the implementation of these regulations remains inadequate, particularly in terms of supervision and law enforcement against non-compliant business actors. The absence of halal certification and insufficient disclosure of halal information at Sushi Go Restaurant potentially violates Muslim consumers’ rights to legal certainty and accurate information. Therefore, stronger regulatory enforcement, improved supervision, and increased awareness among business actors and consumers are essential to ensure effective legal protection for Muslim consumers.

Abul A’la Al-Maududi; Annisa Zahria Putri H; Laisyah Shava Zein H; Naisya Audya Zahra; Lanina Syahdila +2 more

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

HIV and AIDS remain a public health challenge, particularly among adolescents who are vulnerable to risky behaviors. A lack of proper understanding of HIV and AIDS, along with persistent stigma against people living with HIV and AIDS (PLWHA), potentially increases the risk of transmission and hinders prevention efforts. This activity aimed to improve adolescents' knowledge and attitudes regarding HIV and AIDS prevention through health education. The activity was conducted at Al-Hasra High School in Bojongsari District, Depok City, involving 25 students as participants. The method used was interactive education accompanied by pre-test and post-test evaluation. The evaluation results showed an increase in participants' knowledge after the intervention, as reflected in both average scores and the proportion of students in the good knowledge category. These findings demonstrate the critical role of health education in improving adolescents' understanding of HIV and AIDS prevention. Therefore, similar education activities should be conducted continuously as promotive and preventive efforts to reduce the risk of HIV transmission from adolescence.

Ranti Sartika; Furqan Khalidy

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The development of digital technology and the Industrial Revolution 4.0 have driven significant changes in marketing activities, including for Micro, Small, and Medium Enterprises (MSMEs). The use of e-commerce has become an important digital marketing strategy for MSMEs to increase competitiveness and business revenue. This study aims to examine the role of e-commerce implementation as a digital marketing tool for MSMEs in facing the Industrial Revolution 4.0 and analyze its impact on increasing MSME revenue and competitive advantage. The research method used is a qualitative descriptive approach with data collection techniques through literature studies of various literature sources such as books, scientific journals, and online publications relevant to the research topic. The results of the study indicate that the implementation of e-commerce has a positive impact on MSMEs, including expanding market reach, increasing marketing efficiency, and driving increased business revenue. In addition, e-commerce also plays a role in increasing MSME competitive advantage through product innovation, improving service quality, and strengthening relationships with consumers. However, the implementation of e-commerce in MSMEs still faces several challenges, such as low digital literacy, limited human resources, and minimal technical assistance. Therefore, ongoing support from various parties is needed so that the use of e-commerce by MSMEs can run optimally and sustainably in the digital era.

Aji Prasojo; Alif Anggun Yuliasari; Eka Amelia Putri Dinanty

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the management of Kediri Nite Carnival (KNC), an annual event organized by the Kediri City government to commemorate the city's anniversary and showcase local arts, culture, and tourism potential. This research uses qualitative methodology and employs literature analysis, observation, and documentation as case study methods. The Miles and Huberman interactive model is used to analyze the data. The Kediri City Tourism Office has implemented each stage of event management according to Goldblatt's concept: research, design, preparation, coordination, and evaluation. The focus of the research was to determine the objectives and target audience; the design highlighted the local cultural theme “Exotic Flower in Paradise”; planning included budget planning, scheduling, and promotional strategies through social media and collaboration with local media; coordination was carried out through task distribution and cross-team communication; and evaluation assessed the success of the event based on community feedback and its effects on tourism and the local economy. The research results show that KNC plays an important role in improving the public's perception of Kediri City as a creative and cultured city. However, efforts to increase the number of tourist visits in the long term still need to be made. It is hoped that these findings will help the local government develop a sustainable tourism communication plan.

Harmen Harmen; Taufik Al Ikhwan; Riswan Rambe

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Koperatives are a form of people-based economic organization that play a strategic role in improving community welfare and strengthening the national economy. However, many cooperatives still face organizational and managerial challenges that limit their economic performance. This study aims to analyze the relationship between cooperative organizational structures, governance mechanisms, and the economic performance of cooperatives in the context of modern economic transformation. A qualitative descriptive approach was employed to gain an in-depth understanding of organizational practices within cooperatives. Data were collected through in-depth interviews, participatory observation, and document analysis involving cooperative managers, members, and supervisors selected purposively. The findings indicate that cooperatives with clear organizational structures, professional management, transparent governance, and active member participation tend to demonstrate better economic performance and sustainability. Conversely, weak organizational arrangements and low member involvement are associated with stagnation in cooperative economic activities. These results highlight that organizational quality is a key determinant of cooperative success, not merely financial factors. The study implies that strengthening cooperative governance, improving human resource capacity, and enhancing member participation are essential strategies to increase the competitiveness of cooperatives in the digital economy era. This research contributes to the development of cooperative economic theory and provides practical recommendations for cooperative managers and policymakers.

M. Reza Oktananda; Dwi Sinta; Puspa Rini; Novriza Wahyu Ardiansyah; Marchela Dwi Agustin

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving economic growth and improving community welfare, particularly in rural areas. However, many rural MSME actors still face challenges in financial planning and management, including inaccurate calculation of capital and profit, unstructured business expenditure planning, and the absence of separation between personal and business finances. This community service program aimed to enhance the financial literacy and financial planning skills of MSME actors in Suka Sari Village, Kabawetan District, Kepahiang Regency. The program was implemented through several stages, including preliminary observation to identify key financial management issues, interactive counseling on basic business finance concepts, simulation of capital and profit calculations, and hands-on practice in simple financial record-keeping using an easily applicable format. The results of the program indicate a significant improvement in participants’ understanding of business capital and profit calculation, their ability to plan business expenditures more systematically, and increased awareness of the importance of separating personal and business finances. This study demonstrates that participatory and practice-based financial assistance is effective in fostering simple financial management habits, which can support the sustainability and long-term development of MSMEs in rural communities.

Aditya Pratama Putra; Ardani Eka Putra; Muhamad Albaihaqi Naufal Andewa; Feri Widiyanto; Ito Setiawan

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

PT Telering Distrindo is a telecommunications distribution and retail company whose operations rely heavily on information systems. As the business expands and transaction volumes increase, higher demands for system security and reliability require a strategic evaluation of information technology (IT) implementation to ensure alignment with business objectives. This study aims to analyze the condition of the IT infrastructure at PT Telering Distrindo and to formulate development strategies using the Ward & Peppard framework. The research methods include literature review, system observation, IT architecture analysis, and interviews with internal stakeholders. The results show that the company has implemented core systems such as aPOSPlus, aBusinessPlus, and the PPOB TR Reload application, which play an important role in supporting business operations. However, several weaknesses remain in system security, integration, and IT risk management. The SWOT analysis identifies strengths in access control and authentication mechanisms, opportunities to leverage security as a competitive advantage, and threats from cyberattacks and high dependency on IT infrastructure. The study concludes that the Ward & Peppard framework provides a comprehensive strategic perspective and serves as a foundation for developing a more structured, secure, and sustainable IT strategy to support business growth.

Fitri Fitri; Arfiani Arfiani; Nadya Auliya Ramadani; Mutiara Sabrina; Niken Stevani

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Infant massage is an early stimulation method that plays a role in increasing infant weight gain, sleep quality, and comfort. However, limited parental resources and access to healthcare facilities prevent massage services from being optimally implemented. This community service activity aims to improve infant health through homecare-based infant massage services that are easily accessible to families. The activity was conducted on June 22, 2025, in Bulukumba Regency, targeting five infants aged 2–5 months. The activity methods included: (1) initial weight measurement, (2) education on correct massage techniques, (3) massage using olive oil for 15–20 minutes, and (4) monitoring infant sleep patterns and comfort. Repeat measurements were conducted after the intervention. Results showed post-intervention weight gain in all infants, improved sleep patterns (infants fell asleep more easily and slept longer), and increased appetite. Mothers also demonstrated improved self-massage skills. In conclusion, homecare-based infant massage has been proven effective in improving infant comfort, sleep patterns, and weight gain. This program is worthy of continuation and expansion to support community midwifery services

Andi Setiadi Manalu; Erwin Sirait; Arifin Tua Purba; Lasminar Lusia Sihombing; Roy Sahputera Saragih +2 more

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service program is entitled Improving Microcontroller Competence of Students of SMK Negeri 3 Pematangsiantar through Arduino Training Based on Industrial Practice and is implemented as a follow-up to the school's official request to invite university practitioners as guest teachers in order to strengthen industry-based vocational learning. The activity was carried out on November 27, 2025 at the Computer Laboratory of SMK Negeri 3 Pematangsiantar involving 50 grade XI students, and guided by Andi Setiadi Manalu, S.Kom., M.Ti as the main instructor of Arduino material which focuses on the introduction of microcontrollers, basic programming, sensor integration, and simple automation project design. The purpose of this activity is to improve students' technical competence in the field of embedded systems while fostering work readiness through real-world practice-based learning experiences. The implementation method uses an experiential learning and project-based learning approach, which combines brief conceptual explanations with direct practice, technical discussions, and problem-based project assignment completion. The evaluation results show an increase in students' understanding of microcontroller functions, programming logic structures, and the ability to connect hardware and software in one work system. In addition, students demonstrated increased motivation, confidence, and interest in industrial technology, as reflected in their active participation during the practicum and their successful independent completion of functional prototypes. Overall, this activity proved effective in strengthening the technical competencies of vocational high school students and supporting the implementation of the link and match policy between vocational education and the needs of the industrial world, while also emphasizing the strategic role of higher education institutions in supporting the improvement of human resource quality at the vocational high school level.

Reni Marlina

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Small and medium-sized enterprises (SMEs) producing bags play an important role in the regional economy, but still face problems in financial management, particularly cash flow planning. The main problem faced by SME partners producing bags in Cipamokolan Village, Rancasari District, Bandung City, is the lack of comprehensive cash flow planning, which has the potential to cause liquidity problems. This community service activity aims to improve the understanding and skills of bag SME  in preparing a simple cash budget and encouraging its sustainable implementation. The methods used include training and mentoring with stages of problem identification, material delivery, cash budget preparation practice, and evaluation. The results of the activity show an increase in partners' understanding of cash planning, their ability to prepare a simple cash budget, and their commitment to implementing a cash budget in their daily business financial management. This activity is expected to improve cash flow control and support the sustainability of bag SME businesses

Cut Mutia Muqhniy; Sarah Aulia; Andriyani Andriyani; Muhammad Labib; Wahdi Sayuti

Ikhlas : Jurnal Ilmiah Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The background of this research is based on the enormous potential of zakat, infaq, shadaqah, and waqf (ZISWAF) as Islamic social finance instruments which, if managed optimally and sustainably, can play a significant role in reducing poverty and promoting comprehensive economic independence among communities amid the ongoing challenges of social inequality. The purpose of this study is to explain the strategic function of ZISWAF in strengthening the community’s economy while emphasizing the urgency of professional, transparent, and targeted management for the improvement of public welfare at large. The research method used was library research, evaluating various literature sources such as books, scientific journals, and relevant previous research reports. The collected data was then analyzed using a qualitative descriptive approach to provide an in-depth understanding of the mechanism of economic empowerment through ZISWAF. Research findings show that ZISWAF plays a crucial role in improving economic welfare through a paradigm shift from consumptive assistance to productive assistance programs. Management oriented towards sustainability and transparency has proven effective in promoting economic ind ependence among low-income communities and significantly reducing poverty rates. The implication of this study confirm that strengthening regulations, digitizing management, and improving public literacy regarding ZISWAF are essential. Management institutions must continue to improve their accountability in order to increase public trust, so that ZISWAF can become a key development in the future.

Duvalio Adnan Zordi; Mohammad Syahrul Ihsan; Muhamad Aprian Nazarudin; Tria Patrianti

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The 21st century is marked by a profound transformation in digital communication. Social media has become a new public space, enabling people to interact, disseminate information, and shape public opinion rapidly and massively. This article analyzes the role of social media in shaping public opinion and its influence on the dynamics of government policy in Indonesia. Through a literature review and case analysis of policies influenced by viral issues on social media, this study finds that social media increases citizen participation and accelerates government responses to public issues. However, the pattern of 'viral-based policy' also carries risks, such as reactive policies, a lack of evidence-based policies, and inequality in representation. To manage this phenomenon, the government needs to develop an inclusive digital communication strategy, establish an early detection system for public sentiment, and uphold the principles of good governance and evidence-based policy. These findings are relevant for academics and policymakers seeking to understand the interaction between social media, public opinion, and government policy in the digital era.

Yasmir Yasmir; Mela Sari; Tarjo Tarjo

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

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.