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This study aims to analyze and describe the regulation of furniture business permits in Alak District, Manutapen Village, Kupang City, within the framework of regional and national legal provisions. Business permits are a vital aspect of legality, providing legal certainty and protection for entrepreneurs. Despite this importance, many wooden furniture businesses continue to operate without official permits. Several factors contribute to this issue, including limited knowledge of regulatory requirements, inadequate access to facilities and administrative services, and the perception among entrepreneurs that small-scale businesses do not necessarily require permits. This research adopts an empirical approach, employing semi-structured interviews with local furniture business owners who have not yet obtained permits. The findings reveal that although the government has made efforts to disseminate information and promote the importance of business permits, these initiatives have not been fully effective. Many entrepreneurs remain unaware of the legal obligations and the potential benefits that permits can provide, such as protection against legal disputes and opportunities for broader business development. The study further identifies both positive and negative impacts of the furniture industry in the local community. On the positive side, furniture businesses significantly contribute to household income, create new job opportunities, and foster creativity through innovative craftsmanship. On the negative side, they also cause environmental issues such as waste and pollution, reduce agricultural land due to the expansion of workshops, and influence lifestyle changes within the community. Based on these findings, the study concludes that the government must strengthen its role by enhancing outreach and education programs, simplifying the permit application process, and providing better support services to entrepreneurs. Additionally, active participation from business owners is crucial to ensure compliance with legal frameworks and to achieve a sustainable balance between economic growth, social welfare, and environmental preservation.

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.

This study investigates the impact of taste and service quality on customer loyalty, with customer satisfaction serving as a mediating variable, at Dapoer MbokSum Kediri. The research adopts a quantitative approach, utilizing both primary and secondary data sources. Primary data were obtained through the distribution of structured questionnaires to customers, while secondary data were collected via interviews with the business owner and direct field observations to gain a deeper understanding of operational practices. A total of 120 respondents were selected through accidental sampling, ensuring that participants met specific criteria relevant to the study objectives. The data analysis was conducted using SmartPLS 4.0, incorporating validity and reliability testing to ensure the robustness of the measurement instruments, as well as hypothesis testing to evaluate the relationships between variables. The results of the analysis indicate that both taste and service quality exert significant and positive influences on customer satisfaction. Furthermore, service quality demonstrates a significant and direct positive effect on customer loyalty. In contrast, taste does not show a direct influence on loyalty, suggesting that its effect on loyalty is more indirect and mediated by satisfaction Additionally, the mediation analysis confirms that customer satisfaction plays a critical role in linking both taste and service quality to customer loyalty. This implies that while customers may appreciate the taste of food, it is their overall satisfaction—encompassing both taste and service experiences—that ultimately drives loyalty. The study highlights the importance for culinary businesses, particularly in the competitive food service industry, to focus not only on product quality but also on delivering excellent service to enhance satisfaction and foster long-term customer relationships. The findings provide practical insights for Dapoer MbokSum Kediri and similar establishments to strategically prioritize service quality improvements alongside maintaining food taste to maximize customer retention and loyalty.

Pesantren, as an Islamic educational institution that has long been a center of religious learning and character development, has great potential in advancing entrepreneurship based on local wisdom. The role of pesantren is not only limited to teaching religious studies, but also includes coaching students to have economic independence and competitiveness in the midst of the Times. Local wisdom that grows around pesantren can be an important capital in developing businesses that are relevant to the needs of the community. However, optimizing the function of pesantren in producing students who are independent and able to compete still faces various challenges. One of the main obstacles is the development of Human Resources (HR) which is not only oriented to mastering the theory, but also on practical skills and understanding of local values. Without the right strategy, such great potential is difficult to realize sustainably. This study aims to explore strategies that can be applied in the development of human resources in order to improve the performance of local wisdom-based entrepreneurship in the boarding school. The research method used is a qualitative approach with case studies on several boarding schools that have succeeded in forming productive business units by utilizing local potential, such as agriculture, fisheries, crafts, and food product processing. Research findings indicate that several crucial factors in building entrepreneurial human resources in pesantren include: strengthening character and work ethic, hands-on practice-based training in the field, collaboration with local business actors for knowledge transfer and market networking, as well as historical and philosophical understanding of local wisdom values. The success of entrepreneurship development in pesantren depends on the integration of spiritual aspects, practical skills, and knowledge about the potential of the region. Based on the results of the study, an integrated entrepreneurship training model that combines science, faith, and concrete action is recommended. This Model is expected to produce great pesantren entrepreneurs, competitive, and able to adapt and face global challenges without leaving their identity and noble values.

Free trade provides significant opportunities for developing countries to increase exports, expand market access, and drive economic growth. Through engagement in global markets, products and services can reach a wider range of consumers, creating the potential for increased national income. However, global economic integration also presents serious challenges, particularly in terms of the protection of Intellectual Property Rights (IPR). As national boundaries in economic activity become increasingly blurred, intellectual property—including patents, trademarks, industrial designs, copyrights, and trade secrets—becomes increasingly vulnerable to infringement. Common forms of infringement include piracy, counterfeiting of branded products, and theft of technology or innovation. These practices not only harm creators or rights owners but can also hinder the development of innovation, reduce industrial competitiveness, and undermine consumer confidence. Adequate IPR protection requires a combination of strong national regulations and an effective international legal framework. Instruments such as the TRIPS (Trade-Related Aspects of Intellectual Property Rights) Agreement under the WTO provide global standards to which compliance must be adhered, but implementation at the national level is crucial for their success. Weak or inconsistent law enforcement can open the door to violations that harm both domestic and foreign businesses. Beyond legal aspects, effective IPR protection also impacts the investment climate. Investors tend to invest in countries that can guarantee the security of their intellectual assets. Therefore, IPR protection is not only a legal issue but also a long-term economic development strategy. Therefore, in the era of free trade, developing countries need to balance market openness with strengthening IPR protection systems to create a conducive environment for innovation, sustainable economic growth, and public welfare.

Economic growth in Bali Province is predominantly driven by the tourism, service, and agricultural sectors, which play a vital role in the region’s development and income generation. Over the 2014–2024 period, however, the province has experienced a fluctuating and generally declining growth trend, influenced by both internal and external economic dynamics. This study aims to examine the influence of unemployment, district minimum wage (Upah Minimum Kabupaten/Kota—UMK), and education on economic growth across the nine regencies and cities in Bali Province. Employing a quantitative approach with an associative research design, the study utilizes panel data that combines cross-section data (9 regencies/cities) and time-series data spanning 2014–2024, yielding a total of 99 observations. To ensure robust estimation, panel data regression analysis was conducted, with the Random Effect Model (REM) selected as the most appropriate method based on the results of the Hausman test. The empirical findings reveal that, simultaneously, unemployment, UMK, and education have a significant influence on regional economic growth in Bali. Partially, education exerts a positive and significant effect, indicating that improvements in educational attainment and quality can drive higher productivity and foster sustainable economic development. Conversely, UMK demonstrates a negative and significant impact, suggesting that increases in the minimum wage, while beneficial for workers’ welfare, may impose financial burdens on businesses—particularly small and medium-sized enterprises—thus potentially slowing economic activity. Similarly, unemployment has a negative and significant effect, underscoring its detrimental role in limiting economic output and household income. These results emphasize the need for policymakers to strike a balance between enhancing workforce welfare through wage regulations and ensuring that such measures do not hinder economic competitiveness. Furthermore, strengthening education policies, improving access to quality learning, and aligning educational outcomes with labor market demands are crucial for supporting long-term economic growth in Bali.

This research aims to design and build a web-based syar'i clothing inventory information system at Umama Gallery Yogyakarta. The background of this research is based on the problem of inventory management which has been done manually, which often causes obstacles such as delays in stock information, potential recording errors, wasted paper, and difficulties in preparing inventory reports quickly and accurately. To overcome these problems, a web-based information system was developed by referring to the Software Development Life Cycle (SDLC) Waterfall model, which includes the stages of planning, needs analysis, design, implementation, and testing. Research data was obtained through interviews with store managers and literature studies to support the analysis and design of the system. The implementation results show that the inventory information system built is able to simplify the process of recording and monitoring inventory in real-time, thereby helping to reduce the potential for recording errors and speeding up the reporting process. In addition, this system also reduces dependence on physical documents, making it more environmentally friendly and efficient in the use of resources. Available features include data management of goods, suppliers, users, incoming and outgoing goods transactions, and user account management. The integration of these features supports comprehensive inventory management, improves operational efficiency, and facilitates management in making accurate, data-driven decisions. With this system, Umama Gallery Yogyakarta has gained an effective, reliable, and integrated tool to support smooth operations and more modern and professional inventory management. Similar systems have the potential to be implemented in similar businesses to improve inventory management quality and competitiveness in the digital age.

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.

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.

This study aims to analyze the application of accounting information systems in cash receipts and expenditures and assess their contribution to the effectiveness of internal control at the Sekoto Putro Showroom in Kediri. The research methodology employed is a qualitative approach, with data gathered through interviews, observations, and documentation. The findings reveal that the current accounting information system is still manual and lacks standard operating procedures (SOPs). The process of cash receipt and disbursement is managed by the finance department under the direct supervision of the owner, who also functions as the primary controller. The owner’s consent is required for all large transactions, and internal control is implemented informally through cash checks and transaction authorizations. However, there are notable weaknesses, including the absence of a clear separation of duties and a lack of a well-documented recording and authorization system. These weaknesses pose risks to the efficiency and reliability of financial management and internal control. Consequently, this study recommends the implementation of a computer-based accounting system, the creation of written SOPs, and a more defined separation of financial duties. Such changes are expected to enhance the effectiveness of internal control, improve operational efficiency, ensure more accurate record-keeping, and minimize the risk of financial losses in showroom cash management. By transitioning to a formalized and computerized system, the showroom can streamline its processes and safeguard its financial resources, ensuring long-term sustainability and growth. This research highlights the need for modernizing accounting practices to foster better financial governance and strengthen internal controls in small to medium-sized businesses.

This research is motivated by the suboptimal strategy of the Pangandaran Regency Tourism and Culture Office in supporting sustainable tourism development. Several problems identified include the lack of optimal management of facilities and infrastructure, such as waste management, and inadequate transportation facilities. Furthermore, tourism promotion has not been carried out in a sustainable and measurable manner, compounded by the absence of a Regional Promotion Agency. Human resources (HR) in the tourism sector also still lack a comprehensive understanding of the concept of sustainable tourism, which is a major challenge in implementing this policy effectively. The purpose of this study was to determine the strategies implemented by the Pangandaran Regency Tourism and Culture Office in developing sustainable tourism. The method used was descriptive qualitative with data collection techniques through observation, interviews, and documentation. Informants in this study consisted of government elements, communities, and tourism business actors. The results showed that the strategies implemented by the Pangandaran Regency Tourism and Culture Office encompass four dimensions of strategic management: environmental monitoring, strategy formulation, strategy implementation, and evaluation and control. However, the strategies that have been implemented have not been optimal. Several efforts have been made, including increased training based on local potential, technology education, the formation of promotional groups, and regular activity evaluations. However, major challenges remain: strengthening coordination between various stakeholders and improving natural resource management and more environmentally friendly supporting facilities. This study illustrates the need for strategic and policy adjustments to optimize sustainable tourism development in Pangandaran Regency, with a focus on increasing understanding and involvement of the community and businesses, as well as optimizing infrastructure and promoting more planned and measurable initiatives.

This program is designed to address the key barriers facing communities in implementing digital marketing strategies, such as limited resources, lack of expertise, and a lack of specific skills. To address these challenges, the program is structured in three main stages. First, the marketing challenges faced by local businesses are identified. This stage is crucial for understanding the real challenges faced by the community. Second, solutions tailored to local needs are developed, based on relevant and applicable digital marketing strategies. Third, these strategies are directly implemented to drive increased income through the use of digital platforms, particularly e-commerce and social media. Through this approach, communities are encouraged to utilize social media as a primary, effective and affordable marketing tool. The program aims to empower communities economically by helping expand the market reach of local products through digital platforms. Expected outcomes include increased community understanding of digital marketing concepts and practices, skills in optimal social media use, and increased product sales through broader digital channels. In addition to focusing on marketing aspects, the program also addresses the specific needs of the community in terms of production and business management. By strengthening understanding of the potential of digital technology, it is hoped that local businesses will be able to increase their competitiveness amidst global competition. This program will also be complemented by ongoing evaluation and monitoring mechanisms to ensure the sustainability of its impact and community adaptation to emerging challenges in the digital era. Therefore, this program is not only a short-term solution but also a strategic tool in supporting sustainable local economic growth.

This program is designed to address the key barriers facing communities in implementing digital marketing strategies, such as limited resources, lack of expertise, and a lack of specific skills. To address these challenges, the program is structured in three main stages. First, the marketing challenges faced by local businesses are identified. This stage is crucial for understanding the real challenges faced by the community. Second, solutions tailored to local needs are developed, based on relevant and applicable digital marketing strategies. Third, these strategies are directly implemented to drive increased income through the use of digital platforms, particularly e-commerce and social media. Through this approach, communities are encouraged to utilize social media as a primary, effective and affordable marketing tool. The program aims to empower communities economically by helping expand the market reach of local products through digital platforms. Expected outcomes include increased community understanding of digital marketing concepts and practices, skills in optimal social media use, and increased product sales through broader digital channels. In addition to focusing on marketing aspects, the program also addresses the specific needs of the community in terms of production and business management. By strengthening understanding of the potential of digital technology, it is hoped that local businesses will be able to increase their competitiveness amidst global competition. This program will also be complemented by ongoing evaluation and monitoring mechanisms to ensure the sustainability of its impact and community adaptation to emerging challenges in the digital era. Therefore, this program is not only a short-term solution but also a strategic tool in supporting sustainable local economic growth.

The shift in lifestyle patterns, particularly in urban areas, has driven rapid growth in the fast food industry in Indonesia. Many franchise businesses are chosen by the public because they offer proven systems that reduce the risk of failure. This study aims to analyze and examine the market expansion strategies implemented by fast food franchise brand owners in Indonesia. The focus of this study is a descriptive qualitative approach with case studies of several local and international fast food franchises. The methods used in this study include in-depth interviews, observation, and documentation to gather relevant data on the strategies employed. Successful franchises are influenced by several key factors, including strong brand equity, clear operational standards, and support systems provided by the franchiser to franchisees. Furthermore, the ability to adapt to local tastes is also an essential aspect in the success of expanding fast food franchises in Indonesia. The study also reveals that the utilization of digital media, selection of strategic locations, and partnerships with food delivery services are major drivers of market expansion strategies. The results of this study emphasize that fast food franchises looking to grow further need to implement product differentiation strategies to remain competitive in an increasingly crowded market. Product innovation is key for franchises to stay relevant and stand out from other brands. Additionally, continuous mentoring and evaluation of franchise partners are critical for ensuring sustainable and mutually beneficial collaborations. Overall, applying the right strategies and ensuring sustainability will ensure the success and broader market expansion of fast food franchises in Indonesia.

This study explores the impact of Business Development Services (BDS) on the profitability of small and medium enterprises (SMEs), with a specific focus on distro businesses in the Medan Area, Medan. BDS refers to a range of non-financial services aimed at enhancing the growth, capacity, and performance of businesses. These services may include training, mentoring, market access, business planning, and other forms of support. The core objective of this research is to determine whether the utilization of BDS has a measurable influence on the financial outcomes of SMEs, particularly in terms of profitability. The study employs a quantitative research approach using a survey method. Data was collected through questionnaires distributed to selected owners of distro businesses who had previously accessed BDS programs. The analysis was conducted using simple linear regression to evaluate the relationship between BDS engagement and business profitability. The results reveal a statistically significant and positive influence of BDS on profitability. SMEs that actively engaged with BDS programs showed noticeable improvements in their financial performance, indicating the effectiveness of these services in supporting business growth. In particular, distro businesses that received BDS assistance experienced increased efficiency, improved market reach, and better management practices, which contributed to higher profit margins. Based on these findings, the study highlights the critical role that BDS can play in enhancing the sustainability and competitiveness of SMEs. It recommends that more business owners in the distro sector take advantage of available BDS programs to support their development. Furthermore, it underscores the importance of governmental and institutional support in promoting and expanding access to BDS to ensure that a wider range of SMEs can benefit from these valuable services.

The development of digital technology has driven transformation across various sectors, including the food and beverage industry. Dessert businesses face challenges in improving operational efficiency and competitiveness in the digital market. One possible solution is the use of websites as marketing and sales platforms. However, without proper management methods, the utilization of this technology will not be optimal. Therefore, this study applies the POAC (Planning, Organizing, Actuating, Controlling) method to develop a website- based dessert sales system aimed at enhancing business efficiency and customer satisfaction. This study employs a descriptive approach with the POAC method in website-based marketing strategies. The planningphase involves designing e-commerce features, such as product catalogs, an online ordering system, and digital payments. The organizing phase focuses on resource management and technology integration, while actuating includes implementing the system using MySQL, PHP, and CodeIgniter. The controlling phase is conducted through system testing using the Blackbox Testing method to evaluate application performance. The study results indicate that implementing the POAC method in a website- based system enhances the operational efficiency of dessert businesses. Transaction records become more accurate, customers can easily access product information, and the digital payment system improves transaction convenience. Furthermore, the website enables businesses to reach a broader market without geographical limitations. The implementation of the POAC method in website-based business management has proven to improve marketing and sales effectiveness. With a more structured system, businesses can better adapt to market changes and enhance customer interactions. This digital-based strategy also opens new opportunities for developing the culinary business in the modern era.

This research examines the legal issues surrounding the Environmental Impact Assessment (Analisis Mengenai Dampak Lingkungan—AMDAL) as a prerequisite for obtaining business or activity permits in Indonesia. The study adopts a normative juridical approach, analyzing legal theories, concepts, and principles relevant to environmental law. The enactment of Law Number 11 of 2020 on Job Creation introduced significant amendments, deletions, and new provisions to Law Number 32 of 2009 concerning Environmental Protection and Management (PPLH Law). One of the most substantial changes is the removal of the explicit obligation to obtain an environmental permit, replacing it with a requirement for environmental approval issued by the central government. This environmental approval consists of the Statement of Environmental Management Capability (Pernyataan Kesanggupan Pengelolaan Lingkungan Hidup—PKLHP) and the Environmental Feasibility Decision (Keputusan Kelayakan Lingkungan Hidup—KKLH), both intended to ensure that businesses and activities comply with environmental standards before commencing operations. However, the revision also affects public participation in the AMDAL process. Under the Job Creation Law, opportunities for environmental organizations and local communities to be involved in the preparation, review, and decision-making stages of AMDAL have been significantly reduced. This shift raises concerns about transparency, accountability, and the integration of environmental, social, and economic considerations in decision-making. In the context of sustainable development, environmental permits or approvals should not only serve as administrative formalities but also as instruments to safeguard environmental quality and uphold public interest. Public participation plays a critical role in ensuring that AMDAL processes reflect diverse perspectives, promote environmental justice, and support the long-term goals of environmental protection. The study concludes that while the Job Creation Law aims to streamline licensing and promote investment, its impact on public involvement in environmental governance poses risks to the integrity of environmental protection frameworks in Indonesia.

This study aims to analyze the influence of quantitative analysis skills and statistical mastery on managerial decision-making among Management students in Bekasi. The background of this study is based on the importance of data literacy and analytical skills in supporting effective decision-making processes, especially amidst the increasing demand for data-driven businesses. This study used a quantitative approach with a census technique on 67 respondents. Data were collected through questionnaires and analyzed using multiple linear regression through classical assumption tests, partial tests (t-tests), and simultaneous (F-tests). The results showed that both quantitative analysis skills and statistical mastery have a positive and significant effect individually on managerial decision-making skills. Quantitative analysis skills, which include the ability to process data in numerical form and interpret it critically, have been shown to strengthen decision-making skills in various situations. Likewise, statistical mastery provides a foundation for analyzing data systematically and producing evidence-based decisions. Simultaneously, these two variables explain 60.8% of the variation in decision-making. These findings emphasize the importance of mastering quantitative and statistical skills for students in facing the complexity of decision-making in a professional environment. This study recommends strengthening the curriculum and providing practical data-based training to improve students' readiness for more informed and analytically sound managerial decision-making. Furthermore, it is recommended that students be given more opportunities to engage in case studies involving real-world data, as well as the use of statistical software that can accelerate the analysis and decision-making process. Improving data and statistical literacy will give students a competitive advantage in an increasingly data-driven business world.

This research investigates the strategic role of the National Amil Zakat Agency (BAZNAS) of Cirebon City in fostering economic independence among mustahik (zakat recipients) through productive zakat programs that incorporate digital technology. The focus of this study is to explore how BAZNAS' empowerment initiatives go beyond simply providing capital by integrating structured business mentoring and facilitating digital transformation to stimulate entrepreneurial progress. By employing a qualitative approach with a case study framework, the research examines the real impact of BAZNAS' programs on the livelihoods of mustahik. Data for the study were gathered through semi-structured interviews with 12 mustahik participants, program coordinators from BAZNAS, and local field facilitators. Additionally, observations during entrepreneurship workshops and analysis of official documentation provided supplementary data to strengthen the research findings. The study reveals three key outcomes: increased access to business capital for productive ventures, a growing adoption of digital tools in the operations of micro-enterprises, and enhanced financial independence achieved through business development. The findings show that BAZNAS Cirebon City has effectively contributed to improving mustahik's business management skills, expanding their access to digital markets, and supporting sustainable entrepreneurship. These efforts align with the broader goal of zakat-based empowerment, especially in the context of digitalization. The study emphasizes that the integration of digital tools is vital to empower mustahik and increase their productivity, as it enhances their ability to reach broader markets and manage their businesses more efficiently. Furthermore, the research offers practical recommendations aimed at expanding digital literacy among mustahik, promoting technology-based entrepreneurship, and improving the delivery of digital financial services within zakat distribution programs. These recommendations seek to enhance the overall effectiveness of zakat-based empowerment initiatives in the digital age.

This community service activity was carried out with the aim of increasing the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Panda Village, Palibelo District, Bima Regency, particularly in the culinary MSME sector in terms of preparing digital-based financial reports. MSMEs often face obstacles in maintaining structured financial records, so intervention in the form of appropriate guidance and training is needed. The solution offered in this activity is the use of the General Accounting (AKU) application which is specifically designed to facilitate digital business financial recording. The community service activity was carried out through three main stages, namely: (1) an initial survey to identify the needs and level of understanding of participants regarding financial reports; (2) direct training and mentoring related to the use of the AKU application, which included an introduction to the application features, practice recording transactions, and simulation of creating financial reports; and (3) evaluation of the results of the activity to assess the effectiveness of the training. The results of this activity showed a significant increase in participants' understanding of preparing MSME financial reports. Before the training, only around 20% of participants had a basic understanding of financial recording. After the training, the level of understanding increased to 80%. Furthermore, 100% of participants were able to operate the AKU application effectively, understand its features, and successfully apply it to record transactions and prepare financial reports for their respective businesses. Thus, this activity has had a positive impact on the digital financial literacy of MSMEs and made a real contribution to supporting more professional and sustainable business management. It is hoped that this training can serve as a model for similar programs in other regions.