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Ayu Putri Mungkasih; Jamiati KN

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The number of micro, small, and medium-sized businesses (MSMEs) active on social media is on the increase. Because of this, many Indonesian MSMEs advertise their wares on social media. The snack food MSME industry is one that is seeing expansion. In recent times, TikTok has gained popularity as a promotional medium that offers cost-effective information delivery. The impact of TikTok on live streaming engagement, which mixes entertainment aspects with commercial messaging, has been the subject of several studies in the marketing literature. The purpose of this research is to find out how much of an effect the TikTok Live streaming account @sajodosnack has on people's inclination to buy. This research used a quantitative technique based on a survey method. The theory utilized includes Live streaming with the dimensions of Perceived Product Quality, Real-Time Interaction, and Host Credibility, and Purchasing Decisions with the dimensions of Problem Recognition, Information Search, Alternative Evaluation, Purchase Decision, and Post-Purchase Behavior. Using a random sample approach, 105 respondents who were fans of the TikTok account @sajodosnack were given questionnaires to fill out in order to gather data. According to the findings, those who participated in the study agreed with the claims made about the TikTok live streaming variable (X). On top of that, all statements pertaining to the purchase choice variable (Y) in the survey were met with favorable responses from respondents. The impact of TikTok live streaming on purchase choices for Sajodo Snack is strongly correlated (r=0.710); live streaming accounts for 50.3% of the total, while other variables account for the remaining 49.7%.

Rika Hanifah Tanjung; Muhammad Kurniawan; Afrini Yuninda Silitonga; Nisrina Ardra Hafizha; Nurlian Augustin Ningrum

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

Micro, Small, and Medium Enterprises (MSMEs) are strategic sectors in the Indonesian economy, but often face challenges in efficient and data-driven production management. This article highlights the urgency of the Real Work Lecture (KKN) program as a form of student service in assisting MSMEs, especially in optimizing the production of snacks typical of Tebing Syahbandar. This research aims to optimize the production output of the Untir-untir Titik Factory with an Integer Linear Programming (ILP) approach using the Branch and Bound algorithm. Primary data is obtained through interviews and production documentation, including product type, raw material needs, operational costs, selling prices, and profit margins. The initial analysis was carried out using the simplex method using POM QM software to obtain a linear solution, which was then refined with the Branch and Bound algorithm so that the results were in the form of integers. The results of the study showed that the optimal solution was achieved by producing 25 bales of kolong-kounder and not producing other types of snacks, resulting in a profit of Rp1,650,000 per day. These findings show that the ILP approach with Branch and Bound is able to significantly increase the efficiency and profitability of MSMEs. In addition, this method can be used as a basis for quantitative-based production decision-making. This research also emphasizes the strategic role of KKN in technology transfer and real solution-based assistance for MSME actors in the region, thereby supporting the sustainable strengthening of the local economy.

Liskawati Liskawati; Cantika Aura; Muzayyinah Muzayyinah; William Chandra Winata; Kiki Amelia +6 more

Nusantara Mengabdi Kepada Negeri 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This Community Service Program (PKM) aims to improve the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) of poor crackers in Setu Kulon Village, Weru District, Cirebon Regency, through Instagram-based digital promotion strategies. The problems faced by partners include minimal digital literacy, limited promotion, and still relying on conventional marketing. Through training activities, mentoring, and promotional content creation, students play an active role as digital transformation facilitators for business actors. The results of the activities show an increase in the ability of partners to manage social media accounts and the opening of new markets outside the region. This activity proves that the use of social media can be an effective, cheap, and applicable solution in the development of local-based traditional MSMEs

Febriyani Lut’fiyah; Alya Putri Nazla; Muhammad Yusup; Aziz Muhamad Fauzi; Nurul Azmi Sibtiani +1 more

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium Enterprises (MSMEs) are an essential pillar of the Indonesian economy, contributing significantly to employment creation, poverty reduction, and income distribution. However, despite their substantial role, MSMEs continue to face a number of persistent challenges, including limited access to capital, low levels of financial literacy, and inadequate utilization of technology. These barriers hinder their ability to grow, compete, and adapt to rapid economic changes. This study aims to explore and analyze the role of Islamic Financial Institutions (IFIs) in empowering MSMEs within the framework of Sharia principles. Employing a descriptive qualitative approach, this research is based on a comprehensive literature review of scholarly articles, official reports, and other relevant academic sources. The findings reveal that IFIs provide both financial and social contributions to MSMEs. Financially, IFIs channel funds through Sharia-compliant contracts such as mudharabah and murabahah, which allow entrepreneurs to access financing without relying on conventional interest-based systems. Socially, IFIs carry out a redistributive role by managing and disbursing zakat, infaq, sadaqah, and waqf (ZISWAF), while also offering entrepreneurship training, mentoring, and technical assistance. These functions collectively enhance MSMEs’ access to capital, strengthen their managerial and operational capacities, and increase competitiveness in both domestic and global markets. Nevertheless, several challenges remain, including the uneven geographical distribution of IFI services, slow adoption of digital technology, and the need for more supportive regulatory frameworks. Strengthening IFIs’ role through policy integration, technological innovation, and collaboration with government and private sectors is essential for maximizing their impact on MSME empowerment. Thus, IFIs not only act as financial intermediaries but also as socio-economic catalysts that support sustainable and inclusive economic development in Indonesia.

Rizkia Umami; Purwati Purwati; Dewi Fadila

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This research aims to formulate a business development strategy for AK Laundry, a micro, small, and medium enterprise (MSME) located in Palembang that operates in the laundry service industry. As competition in this sector continues to intensify, MSMEs are required to adapt quickly through effective strategic planning. The study employed a descriptive qualitative approach, with data collected through interviews, direct observations, documentation, and questionnaires, ensuring a holistic understanding of both internal and external conditions. The analysis was carried out using the SWOT framework, which identifies internal strengths and weaknesses, as well as external opportunities and threats. The findings reveal that AK Laundry possesses several strengths, including good relationships with its loyal customer base, competitive pricing that appeals to a wide range of market segments, and a strategic location that facilitates accessibility. However, weaknesses were also identified, such as limited promotional efforts, particularly in digital channels, and occasional delays in completing customer orders, which may affect satisfaction and trust. From an external perspective, AK Laundry has opportunities to expand its services, particularly through the growing demand for pickup and delivery facilities, as well as changes in consumer lifestyles that increasingly prioritize practicality and efficiency. Nevertheless, the enterprise must also address potential threats, such as intense competition in pricing strategies among similar businesses and the risk of item loss, which could undermine its reputation. Based on the SWOT matrix, AK Laundry is positioned in Quadrant I, indicating that it holds considerable potential for aggressive growth. Therefore, the recommended strategies include strengthening digital marketing initiatives, introducing innovative services to differentiate from competitors, enhancing employee competencies through training programs, and upgrading equipment to improve service quality and speed. These strategies are expected to help AK Laundry leverage its strengths and opportunities effectively, ensuring sustainable development and competitiveness in the MSME laundry service sector.

Muan Ridhani Panjaitan

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

This study aims to examine the implications of Minister of Finance Regulation (PMK) Number 37 of 2025 on the national fiscal balance and the resilience of micro, small, and medium enterprises (MSMEs) in the context of the rapid development of e-commerce in Indonesia. This PMK introduces a collect at the source mechanism, which is the appointment of certain marketplaces as collectors of Income Tax (PPh) Article 22 on online merchant transactions. This policy is seen as one of the strategic steps to expand the digital tax base, improve fiscal efficiency, and support the principle of compliance by design. The research uses a descriptive qualitative approach through documentation studies of official government documents, academic literature, and relevant publications. The results of the study show that the implementation of PMK 37/2025 has the potential to have a positive impact on state revenue through digital taxation optimization. In addition, this policy can strengthen the fiscal balance by minimizing the potential for tax avoidance in the growing digital economy sector. However, on the other hand, the policy also poses a number of challenges for MSMEs, especially related to administrative readiness, limited fiscal literacy, and adaptability to the tax digitalization system. For most MSMEs, additional tax liabilities can be a burden that affects cash flow, competitiveness, and business sustainability, especially for MSMEs that are still in the growth stage and have limited resources. The policy implications identified include the importance of improving fiscal education and literacy programs, the development of user-friendly digital reporting systems, and active collaboration between fiscal authorities, marketplaces, and MSME actors. Thus, the success of the implementation of PMK 37/2025 is not only determined by regulations, but also by the extent to which the policy is able to be implemented in an inclusive, adaptive, and sustainable manner in supporting national economic development.

Anisa Nur Aziizah; Budi Susanto; Salsabilla Ramadhani; Anisa Al-Mas; Akbar Hermansyah +1 more

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This Micro, Small, and Medium Enterprises (MSMEs) assistance program aims to improve business capacity, strengthen branding, expand marketing reach, and provide formal legal status to MSMEs. Activities carried out include digital marketing training, assistance in creating e-commerce accounts, designing and delivering MSME logos, providing grants for sealing equipment, and assisting in obtaining a Business Identification Number (NIB) through the OSS system. The implementation methods include initial observation, activity planning, interactive training, direct mentoring, and post-activity monitoring and evaluation. These methods are designed to ensure that MSMEs are not only equipped with technical knowledge but also empowered with the practical tools necessary for success in a competitive market. The results of the activities show an improvement in the digital marketing skills of MSMEs, allowing them to reach a wider audience through social media platforms and online advertising. The creation of logos as brand identities has significantly boosted the recognition of these businesses, helping them establish a stronger presence in their respective markets. Additionally, the enhanced product packaging quality with the provision of sealing tools has led to better product presentation, which is essential in attracting customers and increasing sales. Furthermore, the acquisition of NIBs as business legal status has provided MSMEs with greater legitimacy, enabling them to access more formal business opportunities and funding options. This program has had a positive impact on the professionalism and competitiveness of MSMEs, which has been reflected in their increased ability to market their products effectively and efficiently. However, further assistance is needed in optimizing digital promotion, such as improving online advertising strategies, and fully utilizing NIBs for better business expansion. Moreover, it is crucial to offer ongoing support and guidance to ensure that MSMEs can continue to thrive and adapt to the rapidly changing digital landscape

Antonius M.L. Uran; Leopold M. T. Dawu; Antonius Y.W. Timuneno

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium Enterprises (MSMEs) are pivotal to the economic development of a country, contributing significantly to job creation, poverty alleviation, and the overall growth of the economy. In Indonesia, including Kupang City, MSMEs are considered a key pillar of the national economy. Despite their economic importance, MSMEs face challenges in fulfilling their tax obligations, with many failing to report taxes in accordance with the law. This non-compliance not only affects tax revenue collection but also hinders the effectiveness of the tax system. This study aimed to identify the factors influencing MSME tax reporting obligations in Kupang City by analyzing the roles of knowledge, understanding, awareness, and tax sanctions. Using a quantitative survey method, the research gathered data from MSMEs registered at the Kupang Tax Office (KPP Pratama). The findings revealed that knowledge, awareness, and tax sanctions have a significant impact on MSMEs' compliance with tax reporting obligations. In particular, knowledge and awareness were found to increase MSMEs' understanding of their responsibilities, motivating them to fulfill their tax obligations. On the other hand, tax understanding, despite being important, did not have a significant direct effect on compliance, which may indicate that practical experience and exposure to tax-related practices play a more crucial role. Moreover, when analyzed simultaneously, all four variables—knowledge, understanding, awareness, and tax sanctions—had a significant impact on MSMEs' tax reporting obligations. These results highlight the importance of targeted interventions, such as comprehensive tax education and regular outreach programs. By offering training sessions, mentoring, and practical workshops, tax authorities can better engage with MSMEs and improve their tax compliance rates.

Pradipta Rizky Ferdian; Rois Kurniawan; Muhammad Kosim; Delima Pebrianti Salsabil; Reni Anggraeni +1 more

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In recent years, Micro, Small, and Medium Enterprises (MSMEs) have increasingly positioned themselves as one of the main pillars of the Indonesian economy, contributing significantly to employment opportunities, income distribution, and economic resilience. In the local context, Cifest Cikarang Selatan represents a dynamic marketplace where various MSMEs operate and directly interact with consumers. An interesting phenomenon emerges during holiday periods, when consumer behavior shows significant changes, especially in terms of purchasing methods and preferences between online and offline channels. This study aims to explore the transformation of consumer behavior, focusing on the comparative analysis of online and offline purchases, and to evaluate its broader implications for the sustainability and competitiveness of MSMEs operating at Cifest. The research adopts a descriptive and analytical approach, using both recent statistical data and supporting literature to provide a comprehensive understanding of the digital era’s influence on shopping patterns. The findings reveal that online purchases continue to grow rapidly due to convenience, wider product access, and promotional offers that attract customers. However, offline purchases remain relevant, particularly for consumers who value direct product inspection, immediate ownership, and social interaction within traditional marketplaces. For MSMEs, this shift presents both challenges and opportunities. Those that rely solely on conventional offline strategies risk losing competitiveness, while those able to integrate digital platforms with traditional sales methods demonstrate greater adaptability and potential for growth. Overall, this study concludes that the sustainability of MSMEs in Cifest Cikarang Selatan depends largely on their ability to embrace digital transformation without neglecting the strengths of offline interactions. By leveraging both channels strategically, MSMEs can not only survive but also thrive in the increasingly competitive market landscape shaped by evolving consumer behavior.

Rini Rismayanti; Desy Dahliani; Triana Apriani

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Amal Madani Indonesia (AMI) is a zakat philanthropic institution based in Cimahi, West Java, with a vision to empower communities through professional, transparent, and accountable management of zakat, infaq, and alms (ZIS) funds. As a zakat institution, AMI focuses not only on the collection and distribution of funds but also emphasizes the importance of good governance so that the collected funds can have a real impact on improving community welfare. This study aims to analyze AMI's contribution to improving community economic empowerment, evaluate the efficiency of zakat distribution, and examine the practice of Islamic philanthropic governance in the Cimahi region. The research method used is a descriptive qualitative approach with data collection techniques through field observations, documentation studies, and in-depth interviews with administrators and beneficiaries. The results show that AMI has a significant role in encouraging the socio-economic development of the surrounding community. The programs implemented are not only oriented towards distributing consumer assistance, but also focus on sustainable empowerment, for example through entrepreneurship training, mentoring micro, small, and medium enterprises (MSMEs), providing access to capital, and providing educational scholarships for children from underprivileged families. This strategy demonstrates that AMI is striving to shift the paradigm of zakat from merely a means of distributing welfare to an instrument for the economic development of the community. However, research also found several obstacles faced, including the program's distribution reach which is still limited to certain areas, limited human resources in managing empowerment programs, and low levels of zakat literacy among the community. The low understanding of some communities regarding the obligation of zakat has an impact on the potential for zakat collection that is not optimal. Therefore, efforts are needed to improve zakat education, optimize digital technology in collection and distribution, and strengthen collaboration with various parties, both government and the private sector.

Eka Lailita Eti Varina; Wijar Algifari; Muhammad Ammar Hafizh; Riyan Fauzi

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Advances in digital technology in the financial sector have encouraged Micro, Small, and Medium Enterprises (MSMEs) to shift from cash payment systems to non-cash payments through QRIS (Quick Response Code Indonesian Standard) as an effort to increase efficiency and modernize transactions. This research is motivated by the low level of QRIS adoption among MSMEs in Junti Village, Jawilan District, Serang Regency, Banten, most of which still rely on cash-based transactions. The purpose of this research is to analyze the implementation of QRIS by MSMEs, identify the obstacles faced, and assess the impact of the system's implementation on daily business activities. Data were collected through field observations, interviews with MSME actors, and supporting documentation, and this research was conducted in Junti Village in July 2025. The results revealed that some MSMEs that have adopted QRIS experienced benefits in the form of ease in conducting transactions, increased efficiency, and a more professional business image. These findings also confirm that the use of QRIS contributes to the acceleration of digital transformation in the MSME sector, although not yet fully optimal. The main obstacles encountered were limited access and the quality of internet infrastructure, which is still uneven, making it difficult for some business actors to utilize QRIS optimally. Based on these results, the study recommends the importance of increasing the intensity of socialization and training on QRIS use, as well as the need for ongoing support from local governments and financial institutions so that MSMEs can adapt more quickly and comprehensively to changes in digital technology, so that MSME digital transformation can take place effectively, inclusively, and sustainably. This study recommends the need for increased socialization, training, and support from financial institutions and local governments to encourage sustainable digital transformation of MSMEs.

Nabilah Angraini; Paisal Paisal; Afrizawati Afrizawati

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

This study aims to analyze the process of preparing operational budgets in micro, small, and medium enterprises (MSMEs) of Pempek Love Palembang, which are engaged in the culinary sector typical of South Sumatra. Pempek Love Palembang is one of the business actors that plays a role in maintaining culinary traditions while contributing to the local economy. The research approach used is quantitative descriptive, with data collection techniques through direct interviews with business owners. Interviews are focused on operational activities that cover all stages of production to sales. The scope of analysis includes the preparation of various budget components, including sales budgets, production and inventory costs, raw material budgets, direct labor budgets, overhead costs, operational costs, cost of goods sold (COGS), and profit and loss budgets. Based on the findings, it is known that Pempek Love Palembang has not prepared a budget systematically and well documented. This is due to the limited knowledge of owners and employees about the concept of budget planning, so that the financial management process runs less than optimally. The absence of a structured budget makes it difficult to evaluate performance in a measurable manner and limits the ability of businesses to project profits accurately. This study confirms that the implementation of a good operational budget is not only beneficial for setting clear targets, but also serves as a cost control tool and a basis for strategic decision-making. With proper budget planning, MSMEs such as Pempek Love Palembang can increase efficiency, maintain financial stability, and expand business development opportunities in the future. The recommendation of this study is simple financial management training for MSME actors to be able to prepare budgets independently, accurately, and sustainably for more sustainable and stable business growth.

Nuqman Abdul Rahman; Dian Ayu Liana Dewi

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) are a crucial pillar of economic development in Indonesia, playing a significant role in job creation, increasing community income, and driving regional economic growth. Mie Ayam Pak Bari is one such MSME located in Tireman Village, Rembang Regency, Central Java. This business is characterized by delicious flavors, affordable prices, and a unique location that lacks similar competitors in the surrounding area. Despite its significant potential, Mie Ayam Pak Bari faces several challenges, including limited marketing reach, limited exposure to local communities, and volatile raw material price fluctuations. To address these challenges, mentoring focused on strengthening business management strategies and increasing marketing effectiveness. The mentoring included creating a banner as the business's visual identity, developing an attractive and informative menu catalog, and establishing an Instagram account to expand online promotional reach. This strategy is expected to attract new customers, increase consumer loyalty, and build a positive image for the business in the eyes of the wider community. The mentoring results indicate an increase in the completeness of promotional tools, the formation of a clearer business identity, and an increase in communication channels with consumers through social media. The menu catalog helps customers understand product variety and pricing transparently, while banners serve as physical markers, making it easier for customers to find the business's location. Meanwhile, the Instagram account serves as an interactive platform that allows businesses to reach potential customers outside of Tireman Village. This mentoring activity demonstrates that implementing visual and digital media-based marketing strategies can be an effective solution for MSMEs to survive and thrive in an increasingly competitive market.

Nuqman Abdul Rahman; Dian Ayu Liana Dewi

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) are a crucial pillar of economic development in Indonesia, playing a significant role in job creation, increasing community income, and driving regional economic growth. Mie Ayam Pak Bari is one such MSME located in Tireman Village, Rembang Regency, Central Java. This business is characterized by delicious flavors, affordable prices, and a unique location that lacks similar competitors in the surrounding area. Despite its significant potential, Mie Ayam Pak Bari faces several challenges, including limited marketing reach, limited exposure to local communities, and volatile raw material price fluctuations. To address these challenges, mentoring focused on strengthening business management strategies and increasing marketing effectiveness. The mentoring included creating a banner as the business's visual identity, developing an attractive and informative menu catalog, and establishing an Instagram account to expand online promotional reach. This strategy is expected to attract new customers, increase consumer loyalty, and build a positive image for the business in the eyes of the wider community. The mentoring results indicate an increase in the completeness of promotional tools, the formation of a clearer business identity, and an increase in communication channels with consumers through social media. The menu catalog helps customers understand product variety and pricing transparently, while banners serve as physical markers, making it easier for customers to find the business's location. Meanwhile, the Instagram account serves as an interactive platform that allows businesses to reach potential customers outside of Tireman Village. This mentoring activity demonstrates that implementing visual and digital media-based marketing strategies can be an effective solution for MSMEs to survive and thrive in an increasingly competitive market.

Tuwuh Adhistyo Wijoyo; Julian Andriani Putri; Fransiska Ayu Aprilia; Salsabila Febriani Putri

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of Indonesia's economy with a contribution of around 60% to the Gross Domestic Product and the absorption of more than 90% of the national workforce. In the culinary sector, MSMEs face various challenges, especially in terms of limited access to technology, efficient logistics management, and the implementation of hygiene practices that meet standards. This community service activity aims to empower culinary MSMEs through a structured and comprehensive approach that includes technology training, managerial capacity building, and the implementation of food safety standards. The method of implementing activities consists of three main stages: (1) preparation and planning, (2) implementation of training and mentoring, and (3) evaluation and follow-up. The training is focused on the use of digital technology for business operations, financial and logistics management, and hygiene practices in food production. Mentoring is carried out intensively to ensure that knowledge and skills transfer is effective. The results of the activity showed a significant increase in the understanding and skills of culinary MSME actors. Partners are able to adopt simple technology to support business operations, improve management systems, and implement better hygiene practices. In addition, this activity succeeded in building a collaborative network between MSMEs, academics, local governments, and the private sector, which strengthened the local business ecosystem. However, challenges in the form of limited financial resources and the need for ongoing assistance are still major concerns. Overall, this program makes a real contribution to increasing the competitiveness of culinary MSMEs, encouraging local economic growth, and supporting the development of an inclusive and sustainable business ecosystem based on community empowerment.

Putri Aji Hapsari; Ashinta Sekar Bidari

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

People's Business Credit (KUR) is a financing program distributed by the government through banking institutions, including Bank Rakyat Indonesia (BRI), to support Micro, Small, and Medium Enterprises (MSMEs) and cooperatives. In its implementation, KUR credit is not free from various problems, one of which is non-performing loans. This study aims to determine the factors causing non-performing loans and efforts to resolve them in KUR loans at Bank BRI Karanganyar Branch, Tasikmadu Unit. The method used in this study is qualitative research, with data sources derived from primary, secondary, and tertiary legal materials. Data collection techniques were conducted through direct interviews with relevant parties. The results show that the main causes of non-performing loans are divided into two major factors. First, external factors, namely those originating from the customer. This problem is generally related to the customer's inability to pay installments due to business failure. Second, internal factors, such as the failure of creditworthiness analysis by bank officers, resulting in prospective debtors who are actually unworthy actually receiving loans. In resolving non-performing loans, BRI Bank's Karanganyar Branch, Tasikmadu Unit, applies five main methods: (1) changing the loan interest rate, (2) reducing fines or penalties, (3) reducing the outstanding principal, (4) extending the loan term, and (5) selling collateral. Additionally, there are also settlement methods that involve a combination of these five methods, depending on the debtor's circumstances and the agreement between the two parties.

Eriyana Putri; Puji Astuti; Andy Kurniawan

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

This research is motivated by the low utilization of accounting information by Micro, Small, and Medium Enterprises (MSMEs), which can impact suboptimal business decision-making. Accounting information plays an important role in helping business actors manage operational activities, plan finances, and evaluate business performance. Therefore, this study aims to analyze the influence of accounting knowledge, business scale, and business experience on the perception of the use of accounting information, both partially and simultaneously. The approach used in this study is a quantitative approach with a causal research type. The population in this study were all MSMEs in Ngronggot District, Nganjuk Regency, totaling 162 business units. The sample used was 62 respondents, obtained through a simple random sampling technique with calculations using the Slovin formula. The data collection method was carried out by distributing questionnaires to predetermined respondents. Data analysis used multiple linear regression methods with the help of SPSS software version 27. The results of the study indicate that partially, accounting knowledge and business scale have a significant influence on the perception of the use of accounting information. This indicates that the greater the level of accounting knowledge and the larger the business scale, the higher the positive perception of the importance of using accounting information. Conversely, business experience did not show a significant partial effect, indicating that the length of time a person has been running a business does not always lead to increased use of accounting information. However, simultaneously, all three variables—accounting knowledge, business scale, and business experience—significantly influenced perceptions of the use of accounting information. This finding implies that increasing accounting knowledge and expanding business scale need to be addressed in MSME empowerment programs to optimally utilize accounting information.

Muhammad Kholilur Rohman; Aelia Rara Dianti; Siti Utami; Dian Anita Sari

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

Karang Jahe Beach is one of the leading tourism destinations located in Rembang Regency. This area provides a great opportunity for Micro, Small, and Medium Enterprises (MSMEs) to develop and reach a wider market. One of the MSMEs in this area is Warung "Mbak Raisha" owned by Mrs. Inayah which has been operating since 2015. This stall is engaged in providing food and beverages for tourists. However, these MSMEs face various challenges in managing their business, including the lack of digital financial records, the lack of social media accounts as a means of digital promotion, the lack of a business logo, and the management of orders and product packaging that is not optimal. This condition causes limitations in terms of competitiveness, management efficiency, and marketing reach which has an impact on overall business growth and hinders the potential for future business development. Community service activities are carried out to help overcome these problems through strategies to strengthen branding and digital marketing. Some of the concrete steps taken are the creation of a logo as a brand identity, the installation of banners as a visual identity of the business, training on the use of social media (Instagram) as a means of promotion, the preparation of price lists, and digital financial recording using simple applications. In addition, education was also provided regarding the importance of attractive packaging to increase the selling value of products. The results of the mentoring show that Warung "Mbak Raisha" now has a stronger business identity, a more targeted promotion system, and more efficient management. This effort is expected to be able to encourage business growth and make MSMEs better prepared to face business challenges in the digital era.

Ivan Sanjaya; Iswati Iswati; Siti Aisah

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

This study aims to analyze the branding strategy in digital marketing carried out by Maire Homewear through Instagram and Shopee platforms in an effort to increase brand awareness. Maire Homewear is a Micro, Small, and Medium Enterprise (MSME) engaged in the fashion sector with a flagship product in the form of patchwork daster. The focus of this study includes the branding strategy implemented, the obstacles encountered in its implementation, and the effectiveness of the strategy in building brand awareness among consumers. This study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. Informants in this study consisted of the owner of Maire Homewear, two resellers, and two consumers. Data analysis was conducted using the Miles and Huberman model which includes the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that Maire Homewear's branding strategy is still stronger in the offline realm, such as through the reseller system and participation in various exhibitions. Meanwhile, the utilization of digital marketing through Instagram and Shopee is considered less than optimal. Content shared on Instagram is still inconsistent, and interactive features such as live shopping on Shopee have not been maximized. This results in Maire Homewear's brand awareness remaining relatively low among the general public, although it has begun to build among loyal customers, both those who purchase directly from Maire and through its reseller network. This study recommends that Maire Homewear increase the consistency and variety of its digital content on Instagram, including customer testimonials, production processes, and educational content about its products. Furthermore, utilizing the live shopping feature on Shopee is expected to be a more interactive and effective promotional tool for building relationships with consumers and expanding market reach.

Pepi Permatasari; Sri Wahyuningsih; Sigit Nurcahyono; Wahyumi Ekawanti

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

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting the growth and stability of the national economy (Endra et al., 2024), particularly in the ever-expanding culinary sector. However, MSMEs often face challenges in creating visually appealing and professional promotional elements. One example is BentoDay, a food business in West Jakarta that still relies on simple promotions through social media without optimal content packaging. This activity aims to improve the digital promotional capacity of MSMEs through a training and mentoring program focused on creating logos and product catalogs using Canva. Canva is a digital-based visual design tool that is easy to use, even for beginners, to create content such as posters, banners, and social media promotional materials (Akbar et al., n.d.). This training was conducted through a series of activities, starting with initial observation, direct training, intensive mentoring, and evaluation of participants' designs. The results showed that participants were able to independently produce promotional materials, such as logos and product catalogs, with more attractive and consistent designs. In addition to improving design skills, this training also had a positive impact on MSMEs' digital marketing strategies. Good visual design has been shown to increase consumer appeal and product sales. Thus, mastering digital skills is crucial for strengthening brand identity and expanding market reach (Andari, Sari, & Hidayat, 2025). The use of Canva has proven effective in supporting the digital promotional transformation of MSMEs to become more competitive in the digital era.