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Farij Ibadil Maula; Brillian Rosy; Novi Trisnawati; Fitriana Rahmawati; Prisilia Joyceline Atmojo

Nusantara: Jurnal Pengabdian kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

In the era of digital transformation, modern, systematic, and integrated archive management has become a crucial element in creating effective, efficient, and accountable education governance. Office Management and Business Services (MPLB) teachers in East Java still face obstacles in implementing technology-based archive management due to limited digital literacy, lack of supporting facilities, and minimal ongoing training relevant to 21st-century needs. This Community Service (PKM) activity aims to improve the professional competence of MPLB teachers in modern archive management through interactive workshop-based training, intensive mentoring, and direct simulation of the use of digital archiving applications. The implementation methods included participant needs analysis, problem-solving-based module development, digital archive management practice using a cloud system, and pre-test and post-test-based evaluation to measure competency improvement. The results of the activity showed an average increase in participant understanding of 42%, a 58% increase in operational skills in using archiving applications, and a 35% increase in archive management time efficiency. In addition, teachers are able to implement an electronic file classification system in schools and build a database of digitized documents. These activities strengthen transparent and sustainable educational administration, as well as supporting the realization of inclusive and globally competitive education in line with the Asta Cita vision towards Indonesia Emas 2030.

Deta Septea; M. Habbi Husnul Mubarok; Sri Rahayu Wulaningsih; Yansuri , Yansuri; M. Daffa Firdianza

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Religious tourism in Palembang continues to grow through visits to historic mosques, sacred sites, and cultural heritage areas. These visits encourage local economic activities and create new livelihood opportunities for surrounding communities. This study assesses the role of religious tourism in improving the economic welfare of local residents. A descriptive quantitative approach was used. Data were collected through questionnaires, interviews, and field observations involving 49 respondents consisting of traders, service providers, and local managers. The findings show that higher levels of tourist visits increase business opportunities and household income. Areas with frequent tourist activity experience stronger economic dynamics, supported by the growth of trading activities and service-based enterprises. Residents who have lived longer in the area show a stronger ability to adapt and benefit from emerging economic opportunities. Religious tourism generates positive economic impacts through income growth, expanded employment opportunities, and strengthened micro and small enterprises. Overall, religious tourism serves as a key driver of local economic development and supports community-based economic empowerment in Palembang City.

Juwita Siregar; Modella Raghel Monika; Aulia Putri Nadifa; Natasya Melinda Puspita

Jurnal Hukum dan Sosial Politik 2025 International Forum of Researchers and Lecturers

This study analyzes the role of the Golkar Party of Serang City in the formulation and oversight of Regional Regulation Number 11 of 2019 on the Implementation of Tourism Business Governance using the Institutional Analysis and Development (IAD) framework. The study aims to examine how political party institutions perform their functions in local legislative processes, particularly in terms of public representation, interest articulation, and policy oversight. A qualitative case study approach was employed, involving in-depth interviews with party actors and members of the Regional House of Representatives (DPRD), as well as document analysis of relevant policy materials. The findings reveal that Golkar’s role in the formulation and supervision of the regulation was predominantly carried out by its legislative faction through informal mechanisms, while the party’s organizational structure played a limited institutional role. The process of absorbing public aspirations was relatively constrained and tended to favor groups with close social and political ties, indicating that the party has not fully exercised its functions of public articulation and accountability. From the perspective of the IAD framework, this condition reflects weaknesses in internal rules, actor capacity, and interaction mechanisms within the party as a political institution in the policy arena. Therefore, strengthening Golkar’s institutional capacity is essential to enable a more substantive, responsive, and inclusive role in local legislative and policy oversight processes

Mika Lestari; Qayla Sa’adatu Gina; Salsa Dzakia Fitriani; Endah Ayu Atika; Nur Nadya Anggraeni +5 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to improve the welfare of curly red chili farmers in Tanjung Seteko Village through the innovation of processing fresh chili into chili oil. The background of this research lies in the low added value of fresh chili and frequent price fluctuations that cause unstable farmer incomes. The study employed a descriptive qualitative approach involving preparation, implementation, and evaluation stages, with purposive sampling covering farmers, farmer group members, housewives, and village officials. Data were collected through observation, interviews, documentation, and questionnaires. The results indicate that processing chili into chili oil can extend shelf life up to 1–2 months at room temperature and more than 6 months under refrigeration, reduce harvest losses by 30–40%, and significantly increase economic value compared to selling fresh chili. A single production process using 5 kg of curly red chili yields 16 liters of chili oil with an estimated selling price of IDR 1.500.000-2.000.000 per production cycle, showing that simple processing activities can provide substantial added value for farmers. Beyond economic benefits, this innovation strengthens community empowerment by improving processing skills, encouraging economic independence, promoting participation in value-added businesses, and reinforcing local economic resilience. The social impacts also include youth and women empowerment and broader opportunities for local product–based entrepreneurship. The study recommends continuous capacity development, digital marketing strategies, and ongoing mentoring to optimize farmer welfare. Therefore, processing curly red chili into chili oil is a strategic solution to enhance income, skills, and sustainable rural economic development.

Dea Novica Putri; M. Avan Dwi Adi Nur Kholiq; Ahmad Mush`ab Ridlo Arjuan; Saidatus Sholeha; Ainnur Iqtaara Meilani +2 more

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to explore the potential of Ajung Village, Kalisat District, Jember Regency, through an analysis of the management planning of a Village-Owned Enterprise (BUMDes) as an instrument of development and community empowerment. Although Ajung Village has significant economic potential, particularly in the agricultural sector, micro-enterprises, and other local economic activities, BUMDes management is still not optimal. This is evident in the lack of a directed business plan, weak coordination between administrators, and minimal evaluation of the business units being run. This study also assesses the role of the village government in supporting BUMDes development and the extent to which community participation can drive the effectiveness of existing programs. Using qualitative descriptive methods through interviews with the village government, BUMDes administrators, and the community, the results show that although community participation is relatively high, the managerial capacity of the administrators remains a major challenge. Lack of training, understanding of financial governance, and the lack of potential mapping have prevented the village BUMDes from functioning optimally as a driver of the village economy. Therefore, this study designs strategies to increase the effectiveness of BUMDes by strengthening the capacity of administrators, optimizing local potential, and synergizing the village government with the community.

A. Muhammad Idkhan; Iswahyudi Indra Putra; Irawan, I Putu Redy; Dennis Lorens; Nur Fadillah

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Entrepreneurship training is crucial for enhancing students' understanding and motivation in facing the evolving business world. This community service activity aims to strengthen students' entrepreneurial knowledge and motivation through interactive discussions and business practice simulations. The methods used included pre- and post-tests to measure changes in knowledge and motivation among 30 participating students. The results showed a significant improvement in the cognitive aspect, with the average student knowledge score increasing from 3.5 to 8.3. Furthermore, the motivational aspect also experienced a significant increase, from an average of 25.43 to 43.36, indicating a positive impact of the applied learning model. Overall, this training proved effective in improving students' readiness to understand business concepts and fostering an internal drive for entrepreneurship. Therefore, the interactive discussion model is recommended as a strategy for strengthening entrepreneurship in higher education environments, to provide practical experience while simultaneously increasing students' motivation for entrepreneurship.

Gita Silvia Manalu; Kasmawati Kasmawati; Safuridar Safuridar; Puti Andiny

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyzes the potential of leading sectors in five cities in Aceh Province: Sabang, Banda Aceh, Lhokseumawe, Langsa, and Subulussalam using the Location Quotient (LQ) method. This method is used to identify basic sectors that have comparative advantages and play a role as the main drivers of the regional economy. The data used are secondary data on GRDP by business field from BPS. The results of the study show that each city has different leading sectors according to the characteristics of its region: Sabang excels in the tourism and service sectors; Banda Aceh in the modern service sector such as transportation, finance, and energy; Lhokseumawe in the processing industry and trade; Langsa in the service, trade, and transportation sectors; and Subulussalam in the agricultural and MSME sectors. This study emphasizes the need for the formulation of development policies based on local potential to encourage inclusive and sustainable economic growth in Aceh Province.

Ading Rahman Sukmara

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research focuses on the strategic role of the people's market as a driver of the regional economy and a source of Regional Original Income (PAD), by taking a case study of the arrangement of the people's market by the Ciamis Regency MSME Office. Using a qualitative approach, data was collected through observation, interviews, and documentation studies. The results of the study show that the Regional Government of Ciamis Regency implements five main strategies in structuring the people's market, including optimizing development and revitalization with ease of access, market development based on potential and local characteristics, cooperation with investors, facilitation and guaranteeing the ease of capital lending through banking, and market promotion using digital technology. This strategy has a significant impact on the achievement of PAD. The achievement of PAD from the people's market sector of Ciamis Regency was recorded to exceed the target in the period of 2015 to 2017, reaching 113.4%, 128.0%, and 121.9%, respectively, although it decreased in 2018 to 87.2%. To optimize regional levy revenue, these findings conclude the need to improve and improve the regional levy management system to support the performance of the apparatus, the implementation of routine activities such as coordination between agencies and socialization to business actors, as well as increasing the discipline, dedication, and honesty of fiscal officials in carrying out their main duties and functions proportionately.

Mia Risti Amalia; Samaria, Sarah

Jurnal Penelitian Komunikasi dan Sosialisasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

Technological developments in the world of social media have had a significant impact on digital marketing, particularly in the cosmetics industry with the use of digital influencers. The digital influencer approach has become a force capable of influencing customer preferences and purchasing intentions. The focus of this study analyzes the influence of digital influencers on the use of the "Tasya Farasya approved" labeling on purchasing intentions. This study uses a quantitative approach and involves 100 respondents selected through a purposive sampling technique. Data were collected through a questionnaire distributed via Google Form with validity and reliability tests. Data analysis revealed a moderate relationship between digital influencers and purchasing intentions. Therefore, the results of this study, based on hypothesis testing and coefficient of determination tests, state that the digital influencer variable has a significant influence on purchasing intentions. Thus, the marketing strategy of collaborating with digital influencers on the use of the "Tasya Farasya approved" labeling on Instagram is an effective strategy to influence purchasing intentions for the Luxcrime Ultra Light Lip Stain product.

Pendik Dwi Prasetiyo; Afni Tri Rahayu; Sudarmiatin Sudarmiatin; Trisetia Wijayanti; Ablayeva Shoira

International Journal of Management and Strategic Business Leadership 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The tea franchise industry in Indonesia has experienced significant growth over the past decade, transforming the traditional tea drinking culture into a modern business opportunity. This research explores the dynamics of tea franchises in Indonesia through cultural perspectives, business strategies, and innovation. This study aims to identify critical success factors, cultural adaptation strategies, and innovation models implemented by major tea franchise brands operating in Indonesia. Using a qualitative research method with a phenomenological approach, data was collected through in-depth interviews with 25 franchise owners, 15 brand managers, and 50 consumers in five major cities in Indonesia, complemented by observation and document analysis. The findings reveal that successful tea franchising effectively balances three key elements: maintaining Indonesia's tea drinking culture while introducing modern consumption patterns, implementing adaptive business models that accommodate local economic conditions, and continuously innovating in product development and service delivery. The study identified four key innovation patterns: product localization (85% of successful franchises), digital integration (92%), experiential marketing (78%), and sustainability practices (68%). Cultural factors significantly influence menu adaptation, store ambient design, and marketing strategy. This study concludes that tea franchising in Indonesia represents a unique hybrid business model that successfully blends the global franchise system with local cultural values, creating a sustainable competitive advantage in the beverage industry.

Setia Hidayah; Muhammad Zulfikar; Rosnani Siregar

International Journal of Communication, Tourism, and Social Economic Trends 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Digital development has significantly influenced business practices, particularly for Micro, Small, and Medium Enterprises (MSMEs), which are required to adapt to technological changes in order to remain competitive. However, many MSMEs still rely on conventional marketing methods and have limited understanding of digital marketing and digital financial management. This community service program aims to strengthen MSMEs’ competitiveness through the implementation of digital marketing strategies that support market expansion and improve business sustainability. The program was conducted using a qualitative descriptive approach through a series of community service activities, including field observations, interviews, seminars, and mentoring sessions for MSME actors. The focus of the activities was to introduce and assist MSMEs in utilizing digital marketing platforms, particularly social media such as Instagram, TikTok, and Facebook, as well as online marketplaces, to promote products more effectively. In addition, MSME participants were introduced to basic digital financial applications to support more structured and transparent financial recording. The results of the community service activities indicate positive changes among MSME participants, including increased awareness of the importance of digital marketing, improved product branding, broader market reach beyond local areas, and better financial management practices compared to previous manual recording methods. The adoption of digital marketing strategies enabled MSMEs to communicate product information more efficiently and build consumer trust through online presence. This community service program demonstrates that digital marketing assistance combined with practical mentoring can enhance MSMEs’ competitiveness and contribute to improving community economic welfare. Continuous support and consistency from MSME actors are essential to ensure the sustainability of digital transformation initiatives.

Mifta Hul Rahman; Rahmat Daniel Fauzi; Puti Andiny; Safuridar Safuridar

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The economy of West Sumatra Province has shown a significant decline in recent years, with the lowest growth rate on the entire island of Sumatra. This study aims to examine the influence of capital expenditure, unemployment, and the Human Development Index on economic growth in this region between 2014 and 2024. Using multiple linear regression and data sourced from the Central Statistics Agency (BPS) and the Directorate General of Fiscal Balance, the analysis shows that capital expenditure and unemployment have a significant negative impact on economic growth, while the Human Development Index (HDI) has no significant impact. Although capital expenditure varies, the decline in unemployment indicates a change in labor market conditions. This information indicates that government efforts to increase spending on infrastructure and public services are still ineffective in driving growth. Therefore, it is recommended that the government prioritize budget allocations in productive sectors such as infrastructure, tourism, and MSME development to help small businesses grow and advance through training, capital support, and technology implementation to ensure competitiveness and sustainability. Therefore, this study is expected to provide deeper insight into the elements that influence economic growth in West Sumatra and serve as a guide for further, more comprehensive research.  

Ditto Arfin Al-Maraghi; Rahmawati Apia; M. Khairul Nawwari; Syawal Novaliansyah; Muhamad Rizky Putra Ramadhan +1 more

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Palembang City has emerged as a hub for culinary and cultural tourism, particularly through traditional cuisine and the production of songket and jumputan textiles, as part of efforts to stimulate local economic development. This study aims to examine the role of cultural tourism and traditional craftsmanship in supporting local economic growth and cultural sustainability. A descriptive qualitative approach was employed, with data collected through in-depth interviews, field observations, documentation, and questionnaires. Data analysis was conducted using the Miles and Huberman interactive model, encompassing data reduction, data display, and conclusion drawing. The findings reveal that cultural tourism and traditional textile industries generate positive economic impacts for local business actors, especially micro and small enterprises engaged in culinary and handicraft activities. In addition to economic benefits, cultural tourism contributes significantly to the preservation of local cultural values by encouraging active participation from artisans and entrepreneurs in maintaining the authenticity of traditional products. Overall, cultural tourism exhibits strong strategic potential as a dual mechanism for fostering local economic development and ensuring sustainable cultural preservation. These results provide important insights for policymakers in designing integrated tourism-based development strategies that balance economic growth with cultural conservation.

Tiya Utriani; Futikhat Salsabila; Indri Wahyuningsih; Banu Dwi Putranto; Ito Setiawan

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The rapid advancement of information technology has compelled digital marketing companies to enhance efficiency and system integration to improve business performance. PT Imused Satria Muda, a digital marketing company focusing on beauty and herbal product promotion, faces challenges in integrating its information systems across divisions such as advertising, content creation, and customer service. This study aims to formulate an information systems and information technology (IS/IT) strategy aligned with the company’s business strategy using the Ward and Peppard methodology. A descriptive qualitative approach was employed, with data collected through observation, documentation review, and structured interviews. The analysis utilized SWOT, Value Chain, and McFarlan Strategic Grid tools to identify the internal and external conditions of the business and IS/IT environments. The results indicate that PT Imused Satria Muda requires the development of a cloud-based Customer Relationship Management (CRM) system, a Digital Campaign Dashboard, and marketing automation tools to enhance digital campaign effectiveness. The implementation plan is divided into short- and long-term stages over five years, focusing on data integration, information security, and IT human resource competency improvement. The proposed strategy is expected to increase operational efficiency and strengthen the company’s competitiveness within the dynamic digital marketing industry.

llham Al Barkah

Jurnal Hukum dan Sosial Politik 2025 International Forum of Researchers and Lecturers

This study aims to determine and analyze the comparison of authority and characteristics between the Nusantara Capital Authority and the Labuan Bajo Authority in the administration of the Indonesian government. The type of research used in the research on the comparison of the authority of the Nusantara Capital Authority Authority and the Labuan Bajo Authority in the Implementation of Indonesian Government is still the same as the initial research proposal, namely using the type of normative law research (normative law research) which is carried out by examining library materials or secondary data. Comparison of the authority between the Nusantara Capital Authority and the Labuan Bajo Authority, namely the authority of the Nusantara Capital Authority (IKN) is regulated in Law Number 3 of 2022 concerning the National Capital and further regulated through Government Regulation Number 27 of 2023 concerning the Special Authority of the Nusantara Capital, namely special authority related to granting investment licenses, ease of doing business, and providing special facilities to parties that support the implementation of the Indonesian Government, as well as the provision of special facilities to parties that support financing in the context of preparation, construction, and relocation of the National Capital, as well as the development of the Archipelago Capital and partner regions and authority in government affairs, while the authority of the Labuan Bajo Authority Agency

Raymundus Anthony Samadi

Studi Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This paper analyzes the relevance of the Frankfurt School’s Critical Theory in shaping public policy in Indonesia’s trade sector, particularly in the context of implementing Law Number 7 of 2014 on Trade. Using key concepts of Critical Theory—such as alienation, reification, instrumental rationality, and emancipation—this study evaluates how the structure of modern political economy can generate social inequality, the marginalization of small business actors, and the dominance of market-driven logic in national trade practices. A thematic analysis approach based on a literature review is employed to examine relevant scholarly works, including theories from Adorno, Horkheimer, Habermas, and contemporary critical theorists. The findings indicate that trade policies tend to be technocratic, efficiency-oriented, and insufficiently reflective of economic democracy, social justice, and empowerment principles for grassroots economic actors as mandated by the constitution. Such conditions reproduce structural injustices, particularly for MSMEs, which are often marginalized within a competitive trade system dominated by large capital. Therefore, more inclusive, participatory policy designs that are sensitive to structural inequalities are urgently needed. This study concludes that Critical Theory serves as a robust conceptual framework for analyzing power relations within the trade sector while also offering a transformative direction for policy development. Strengthening deliberative public spheres, enhancing MSME protection, and transforming power relations are essential steps toward achieving trade policies that are fairer, more humanistic, and emancipatory.

Ugroseno Damara Prasadhana Handoyo; Nadya Novalensha; Nur Alwiyani; Chinta Permata Sari; Reni Ramadhan Br Sembiring

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve digital literacy and managerial skills of Micro, Small, and Medium Enterprises (MSMEs) through two training programs: "Optimizing Marketing Content Using Artificial Intelligence (AI) Applications" and "Digital Financial Management." The program was implemented through several stages, including problem identification, training material development, hands-on training, mentoring, and evaluation using pre-test and post-test instruments to measure program effectiveness. Fifteen MSMEs from Prapatan Village, Balikpapan City, participated in the program. The evaluation results showed that the training significantly improved participants' understanding of the use of digital marketing and technology-based financial management. Prior to the training, most participants still had limited digital literacy and had not utilized technology for promotion or financial recording. After participating in the program, 73.3% of participants assessed the material as excellent and relevant to their business needs. This program provides a tangible contribution to the development of technology-based applied science while supporting community economic empowerment through the MSME digitalization process.  

Mika Lestari; Qayla Sa’adatu Gina; Salsa Dzakia Fitriani; Endah Ayu Atika; Nur Nadya Anggraeni +5 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to improve the welfare of curly red chili farmers in Tanjung Seteko Village through the innovation of processing fresh chili into chili oil. The background of this research lies in the low added value of fresh chili and frequent price fluctuations that cause unstable farmer incomes. The study employed a descriptive qualitative approach involving preparation, implementation, and evaluation stages, with purposive sampling covering farmers, farmer group members, housewives, and village officials. Data were collected through observation, interviews, documentation, and questionnaires. The results indicate that processing chili into chili oil can extend shelf life up to 1–2 months at room temperature and more than 6 months under refrigeration, reduce harvest losses by 30–40%, and significantly increase economic value compared to selling fresh chili. A single production process using 5 kg of curly red chili yields 16 liters of chili oil with an estimated selling price of IDR 1.500.000-2.000.000 per production cycle, showing that simple processing activities can provide substantial added value for farmers. Beyond economic benefits, this innovation strengthens community empowerment by improving processing skills, encouraging economic independence, promoting participation in value-added businesses, and reinforcing local economic resilience. The social impacts also include youth and women empowerment and broader opportunities for local product–based entrepreneurship. The study recommends continuous capacity development, digital marketing strategies, and ongoing mentoring to optimize farmer welfare. Therefore, processing curly red chili into chili oil is a strategic solution to enhance income, skills, and sustainable rural economic development.

A. Muhammad Idkhan; Iswahyudi Indra Putra; Irawan, I Putu Redy; Dennis Lorens; Nur Fadillah

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Entrepreneurship training is crucial for enhancing students' understanding and motivation in facing the evolving business world. This community service activity aims to strengthen students' entrepreneurial knowledge and motivation through interactive discussions and business practice simulations. The methods used included pre- and post-tests to measure changes in knowledge and motivation among 30 participating students. The results showed a significant improvement in the cognitive aspect, with the average student knowledge score increasing from 3.5 to 8.3. Furthermore, the motivational aspect also experienced a significant increase, from an average of 25.43 to 43.36, indicating a positive impact of the applied learning model. Overall, this training proved effective in improving students' readiness to understand business concepts and fostering an internal drive for entrepreneurship. Therefore, the interactive discussion model is recommended as a strategy for strengthening entrepreneurship in higher education environments, to provide practical experience while simultaneously increasing students' motivation for entrepreneurship.

Dyah Arini R; Sudarmiatin Sudarmiatin; Agus Hermawan

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

This study employs the Systematic Literature Review (SLR) method following the PRISMA 2020 Statement guidelines to identify the main models and indicators used in measuring the performance of Micro, Small, and Medium Enterprises (MSMEs). The literature selection process includes the stages of identification, screening, eligibility assessment, and inclusion, resulting in ten articles from reputable Q1 international journals. The analysis reveals that the most frequently used performance measurement models are integrated performance models such as the Balanced Scorecard, Performance Prism, and models based on resource capability, customer, internal process, and financial perspectives. Commonly used indicators include sales growth, profitability, market share, customer satisfaction, process flexibility, technology adoption, and business sustainability. The study concludes that although financial measures remain dominant, non-financial dimensions—such as digital capability, stakeholder engagement, and internal process effectiveness—are increasingly important for MSMEs operating in the context of global market dynamics and digital transformation. The implications of this study provide theoretical contributions to the development of MSME performance measurement frameworks and offer practical guidance for MSME managers in selecting indicators that align with the characteristics of small and medium-sized enterprises.