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One of the digital marketing strategies commonly used by companies and Micro, Small, and Medium Enterprises (MSMEs) to introduce their products and achieve optimal profits is through the use of social media (Hidayat et al., 2022). The rapid development of information technology, particularly the internet and social media, has significantly changed consumer behavior and the way businesses operate. Digital marketing provides strategic opportunities for business actors, including lower promotional costs, increased brand awareness, and the potential to boost sales (Dwivedi et al., 2020). However, many MSMEs have not yet fully utilized digital marketing strategies through social media. The lack of digital literacy and limited understanding of effective marketing strategies remain major challenges in business development. To address these issues, a community service team from the Faculty of Economics, Universitas Islam Majapahit, implemented a mentoring program for the MSME “DnD Donat” located in Dlanggu District, Mojokerto Regency. The objective of this program was to provide the partner with the knowledge and practical skills necessary to design and implement an effective digital marketing strategy using social media as the primary promotional channel. Through this mentoring activity, the partner received education on the fundamentals of digital marketing, how to create engaging promotional content, and how to effectively use social media platforms such as Instagram and WhatsApp Business. The results of the program showed that the partner gained an understanding of digital marketing strategies and began to implement them in their business activities. The positive impact of the program was reflected in a noticeable increase in both sales volume and income over a specific period following the implementation of the new marketing approach. This program is expected to serve as a model for developing digital capabilities among other MSMEs and to support the broader digital transformation in the micro and small business sector in a sustainable manner.

Transparent, accountable, and efficient regional financial management is a key responsibility in ensuring good governance. One of the government’s efforts to realize this is through the implementation of an accounting information system known as the Regional Government Information System SIPD, which plays a critical role in planning, budgeting, and financial reporting within local governments. However, the success of SIPD implementation depends not only on the quality of the system itself, but also on the level of user acceptance and usage. This study aims to examine the influence of perceived usefulness, perceived ease of use, and trust on the acceptance of SIPD use at the Regional Financial and Asset Management Agency BPKAD of Karangasem Regency. The sample was determined using non-probability purposive sampling, with 36 employees who use SIPD as respondents. Data analysis was conducted using multiple linear regression analysis. The results indicate that perceived usefulness, perceived ease of use, and trust have a positive effect on SIPD acceptance. This suggests that when the system is perceived to improve performance, productivity, and effectiveness; simplify tasks; be easy to use, understand, and learn; enhance user skills; be trustworthy; and provide security and protection, user interest, satisfaction, and usage frequency will increase. Theoretically, this study supports the Technology Acceptance Model TAM in explaining the influence of perceived usefulness, perceived ease of use, and trust on SIPD acceptance. Practically, the findings can be used as input and evaluation material for further SIPD development.

Berambang Hamlet, located in Batu Putih Village, Sekotong Subdistrict, possesses abundant agricultural potential in the form of bananas. However, their utilization remains limited to simple processing, such as fried bananas, which offer low economic value. The housewives in this hamlet express a strong desire to develop more diverse and economically valuable banana-based products, but they face challenges due to limited skills in production, packaging, and marketing. This community service initiative aims to enhance the economic capacity of housewives through technical training in banana processing, product packaging, and effective marketing strategies. The methods applied include participatory observation, focused group discussions, hands-on practical training, and ongoing mentoring. The results of this activity indicate a significant improvement in participants' skills, particularly in processing bananas into products such as flavored banana chips. Additionally, participants are now able to design attractive packaging and market their products both locally and through digital platforms. This initiative has also succeeded in fostering new awareness of household economic potential and has encouraged entrepreneurial spirit within the community. Thus, the program not only provides short-term benefits in the form of increased skills but also creates sustainable economic opportunities for the residents of Berambang Hamlet. This capacity-building effort is expected to serve as a starting point for the development of micro-enterprises based on local potential, thereby contributing to improved family welfare and strengthening the village economy.

This study aims to understand how learning about rainbows can improve elementary school students' understanding of basic science concepts, particularly regarding the refraction of light and the color spectrum. The concept of rainbows is an important part of Natural Science (IPA) lessons because it involves optical phenomena that can be directly observed and related to students' daily experiences. In this study, the method used is a literature study, namely by collecting, reviewing, and analyzing various relevant library sources, such as scientific articles, textbooks, and educational journals that discuss the topic of science learning and the rainbow phenomenon. The results of this study indicate that learning about rainbows can be done through various interactive and fun approaches, such as through practical experiments using prisms, water droplets, or other simple media that can demonstrate the process of refraction of white light into a color spectrum. In addition, the use of visual media such as images, animated videos, and digital simulations has also proven effective in helping students understand the process of rainbow formation more concretely. Creative activities such as drawing rainbows, making color models, or role-playing as light and water droplets can also increase active student participation and make learning more enjoyable. This study also emphasizes the importance of integrating rainbow learning into the elementary school science curriculum systematically and contextually. Rainbow materials not only introduce scientific concepts in a fun way, but also develop critical thinking, observation, and experimental skills in children. With the right approach, this learning can foster students' interest in science from an early age. Therefore, the results of this study are expected to contribute positively to the development of more effective, creative, and developmentally appropriate science learning methods for elementary school students.

The presence of a strong trademark is also a determining factor for the success of a business in today's digital era. An attractive and professional brand design can differentiate the products or services sold from what competitors offer. However, not all business actors, especially enterpreneur activists, have sufficient knowledge and resources to create a quality brand design. Therefore, it is essential to enhance the capabilities of entrepreneurs in consistently producing appealing and effective brand designs. One practical approach is to promote the use of user-friendly graphic design tools, such as Canva, through awareness and outreach programs. With Canva, enterpreneur players can create professional brand designs without the need to have in-depth graphic design skills. The primary aim of this study is to enhance entrepreneurs' skills in designing appealing and professional trademarks by promoting the use of the Canva application through socialization efforts. This research is anticipated to offer the following advantages:: First, increasing the knowledge of enterpreneur about the importance of trademark design. Second, increasing the ability of enterpreneur to use Canva's basic features in creating brand designs. Third, helping enterpreneur in creating brand designs that match the identity of their business profile. This research was conducted in several stages: preparation, implementation, and evaluation. The expected output of this research is an increase in the capacity of enterpreneur stakeholders. After attending the training, the ability of enterpreneur players in Bedug Village, Pangka Sub-district, Tegal Regency to create brand designs increased significantly. New brand designs: new brand designs that are more attractive and professional were created by the trainee enterpreneur. Scientific Publication: The research results can be published in the form of scientific papers or seminar reports to enrich the repertoire of science.  

This community service activity aims to increase the capacity of residents of Tumpangrejo Hamlet, Ngenep Village, Karangploso District, Malang Regency through training in the manufacture and use of solar-powered lamps. The main problem faced by residents is limited access to electricity in some areas, especially in remote areas not yet covered by the PLN electricity network. Furthermore, there is a lack of knowledge about environmentally friendly renewable energy technology and its potential use in daily life. The activity method begins with socialization about solar energy, where residents are given an understanding of the basic principles and benefits of solar energy as an environmentally friendly alternative energy source. Then, practical training is conducted on assembling solar-powered lamp components, which includes installing solar panels, batteries, and LEDs. During the training, participants are guided to understand each stage of the assembly process and the importance of maintaining the equipment to ensure its long-lasting and optimal function. Technical assistance is also provided after the training to ensure residents can apply the skills learned in their daily lives. Participants are encouraged to assemble and maintain solar-powered lamps independently, so they do not solely rely on external parties for maintenance. The results of this activity demonstrated an increase in residents' knowledge and skills in understanding the concept of solar energy, as well as their ability to independently assemble and maintain solar-powered lamps. Furthermore, residents began utilizing solar-powered lamps for street and household lighting. This reduced reliance on conventional electricity sources, which are often limited and expensive. This activity is expected to become a model for community empowerment based on appropriate technology in rural areas, improving their quality of life through the sustainable use of available natural resources.

The application of proper cough etiquette is an essential part of Clean and Healthy Living Behavior (PHBS) and serves as a preventive measure in reducing the transmission of respiratory infectious diseases from an early age. Health education for young children is crucial, as this stage represents the formative period where foundational habits are developed, potentially influencing long-term individual and environmental health. This community service activity was conducted on May 9, 2025, at Stella Maris Kindergarten in Tangerang City, involving 29 Nursery group children. The main objective of the program was to enhance the knowledge and skills of early childhood students in practicing correct cough etiquette and to instill healthy behaviors that they can apply in their daily lives at home and school. The implementation of the activity followed the POAC approach (Planning, Organizing, Actuating, Controlling) in a structured manner. Activities included storytelling (using engaging illustrations), screening of age-appropriate educational videos, practical simulations of cough etiquette, and fun, interactive games. These methods were designed to encourage active participation and ensure that children could understand and retain the health messages through enjoyable learning experiences. The results showed a notable improvement in the children's understanding and active involvement in practicing healthy coughing techniques, such as covering their mouths with a tissue or the inside of their elbows when coughing. Visual education combined with hands-on practice proved to be highly effective in conveying health messages to young children. The teachers responded positively to the program, emphasizing that the approach used was appropriate and should be widely implemented in other early childhood education institutions. They recognized it as a valuable promotive effort and a long-term health investment for children, laying the groundwork for healthier habits and environments in the future.

This study is motivated by the need for an Islamic education model that can integrate religious values and intellectual intelligence amid the challenges of globalization and modernization in education. The pesantren system has excelled in shaping religious character through the instillation of values, role models, and spiritual life, while modern schools excel in developing critical thinking, scientific literacy, and adaptive skills in technology. This study aims to identify the main elements of religious and intellectual education, analyze the opportunities for synthesis between the two, and evaluate the supporting factors and obstacles in their application in the context of Indonesian education. The research method used was library research with a descriptive qualitative approach through content analysis of various scientific sources, journals, books, and educational policy documents from 2020 to 2025. The results of the study show that the synthesis of Islamic boarding schools and modern schools can be realized through the integration of curriculum, learning methods, and institutional culture that balances the spiritual and intellectual dimensions of students. This integrative education model emphasizes the importance of teachers with dual competencies, institutional management support, and adaptive curriculum policies. The implications of this study are theoretical and practical: theoretically, it enriches the concept of holistic Islamic character education, while practically, it provides direction for Islamic educational institutions to develop learning models that produce graduates who are faithful, knowledgeable, and have noble character.

This training aims to enhance the skills of students at SMK Pangeran Antasari in using Microsoft Access as a tool for data processing. In today's digital era, mastering database software is a crucial competency, especially for vocational school students who are being prepared to enter the workforce. The training methods included lectures, demonstrations, and hands-on practice using a participatory approach. The materials covered an introduction to databases, table creation, relationships between tables, queries, forms, and basic reporting. The results of the training indicated an improvement in students' understanding and ability to process data using Microsoft Access. Through this program, students are expected to gain practical knowledge in managing data systematically and efficiently, as well as applying it in academic tasks and real-world industry settings.

This service program aims to provide mentoring to students of SMK Negeri 3 Sorong through the utilization of mobile learning technology using the Thunkable application. Thunkable is a drag-and-drop-based platform that allows users to design interactive mobile applications without complex programming. The mentoring program was designed to enhance students’ digital literacy, foster creativity, and strengthen their understanding of subject materials through the development of self-made interactive media. The method employed in this activity involved a participatory approach, including workshops, technical guidance, and learning outcome evaluations. The results showed that students were able to develop simple applications tailored to their learning needs and demonstrated increased motivation and independence in the learning process. Furthermore, students gained hands-on experience in designing and implementing technology in practical contexts. This approach has proven effective in bridging the gap between the school curriculum and the technological skills required in today’s workforce. Therefore, using Thunkable as a mobile learning tool presents an innovative alternative in vocational education and training.

This study aims to develop interactive learning media for logic gate material in Industrial Electronics Engineering subjects at SMK Negeri 5 Batam by utilizing Adobe Flash CS6 integrated with CircuitVerse. This media is designed to provide a more interesting, interactive, and applicable learning experience, so it is expected to improve students' understanding of the concept of logic gates which is a basic material in the field of electronics. The study uses a Research and Development (R&D) approach with a 4D development model that includes the Define, Design, Develop, and Disseminate stages. Research data were collected through validation by material experts and media experts, as well as practicality tests involving students. Data collection instruments were in the form of validation sheets and student response questionnaires. The validation results showed that the developed learning media obtained a score of 88.20% from material experts and 93.88% from media experts, both of which are in the "very valid" category. The practicality test involving grade XI students obtained a score of 92.80%, indicating that the media is "very practical" to use in the learning process. This interactive media combines elements of text, images, animation, and digital circuit simulations using CircuitVerse, so students can learn logic gate concepts visually and directly practice them virtually. This integration not only makes it easier for students to understand the theory but also trains problem-solving and critical thinking skills. The findings of this study indicate that interactive learning media based on Adobe Flash CS6 and CircuitVerse has great potential to increase learning motivation, student engagement, and conceptual understanding of logic gate material. This media is also relevant to support the implementation of the Independent Curriculum, which emphasizes project-based learning, independent learning, and complete competency mastery.  

Education is a conscious and structured effort aimed at creating an environment and process that actively facilitates learners in developing their full potential. This includes nurturing their spiritual and moral values, self-control, intelligence, strong character, and essential life skills required for personal development and meaningful contributions to society, the nation, and the global community. At its core, education serves to empower students to realize and utilize their capabilities for future life challenges. It acts as a foundational medium through which younger generations acquire essential life skills, enabling them to integrate effectively into society. Moreover, education plays a pivotal role not only in the personal growth of individuals but also in the advancement of a nation. High-quality education is defined by its capacity to equip students with the competence to confront and resolve real-world problems. This notion becomes increasingly critical as learners transition from academic settings to the workforce and community life, where they are expected to apply their knowledge and skills practically. However, the success or failure of educational outcomes is largely determined by the curriculum. A well-designed curriculum should cultivate critical awareness and empower students to navigate complex social and professional environments. It should also promote creativity, critical thinking, and collaboration, which are essential skills in today’s rapidly changing world. Furthermore, education should not be viewed merely as a means to acquire knowledge but as a holistic process that fosters emotional intelligence and social responsibility. By integrating various disciplines and encouraging interdisciplinary learning, education can help students develop a broader perspective on global issues, such as climate change, social justice, and economic inequality. In addition, the role of educators is crucial in this process.  

This study explores the effectiveness of role play as a teaching method to enhance students' speaking skills in professional secretarial contexts, specifically in business telephone conversations, presentations, and negotiations. The research was conducted within the Diploma III Secretarial Program over one academic semester. Employing a qualitative methodology, the study involved classroom observations and student reflections gathered through feedback sessions. The objective was to assess how role play could contribute to the development of fluency, confidence, and contextual language use in English for specific professional purposes. The findings revealed that role play significantly improved students' speaking performance. Students showed greater confidence in expressing ideas, improved fluency, and a better understanding of appropriate vocabulary and expressions suited to professional environments. Furthermore, students expressed that the interactive and practical nature of role play made learning more enjoyable and less intimidating, allowing them to immerse themselves in real-life communication scenarios. These positive experiences encouraged active participation and increased motivation to learn English for professional use. The study also highlighted the value of reflective learning, as students were able to identify their own progress and areas for improvement. Through continuous engagement in simulated professional tasks, learners developed better adaptability in communication and exhibited more natural conversational flow during tasks that mirrored real workplace situations. In conclusion, the role play method proves to be a highly effective pedagogical tool for enhancing speaking skills in secretarial English. It not only helps build linguistic competence but also cultivates soft skills necessary for professional communication. Therefore, it is recommended that educators incorporate role play regularly in English for Specific Purposes (ESP) curricula to maximize its benefits in developing productive speaking abilities among students.

The integration of digital technology in education serves as a strategic solution to enhance learning access, particularly for students in regions with limited educational infrastructure, such as Sorong City, Southwest Papua. This community service program was designed to introduce and provide training to junior high school students in the use of the Thunkable application as a tool for mobile-based learning media. Thunkable is a visual drag-and-drop platform that enables users to design functional mobile applications without the need for prior programming knowledge. The method employed in this activity is based on the Research and Development (R&D) approach using the 4D model, which consists of four stages: Define, Design, Develop, and Disseminate. In the Define stage, the needs and digital readiness of the target group were assessed. The Design and Develop stages involved creating a training module and conducting hands-on workshops where students were guided step-by-step to create simple educational apps. In the final Disseminate stage, the outcomes were evaluated and shared for broader use. The results of this initiative revealed high levels of enthusiasm among the participants. Students were actively engaged and demonstrated the ability to independently design simple learning applications by the end of the training. This indicates that the use of Thunkable not only increases students' digital literacy but also enhances their self-directed learning, creativity, and technological confidence. Overall, this activity illustrates the potential of mobile learning tools to support inclusive and adaptive education in remote communities. By equipping students with practical digital skills, it lays the foundation for long-term educational innovation and empowerment. Therefore, the use of Thunkable can be considered an effective and accessible alternative to foster meaningful learning experiences across diverse educational contexts.

The community service program in Kemiri Village aims to empower farmers through the use of local potential, especially moringa leaves (Moringa oleifera), as raw materials for liquid organic fertilizer (POC). This activity was carried out with a participatory and educational approach that directly involved farmer groups in technical training on making POC through simple fermentation methods using natural ingredients such as moringa leaves, rice washing water, organic waste, and local decomposers. Through this activity, farmers are taught stages ranging from the collection of ingredients, the process of shredding moringa leaves, mixing with complementary ingredients, to the correct fermentation techniques to produce high-quality fertilizer. The training is carried out by field demonstration methods, discussions, and hands-on practice, so that farmers not only gain theoretical knowledge, but also practical skills that can be applied independently. The results show a significant increase in farmers' knowledge, skills, and awareness of the importance of liquid organic fertilizer as an environmentally friendly alternative. In addition, the public's enthusiasm is getting higher after seeing real evidence that the use of POC moringa leaves is able to increase plant growth, crop quality, and reduce dependence on chemical fertilizers which are increasingly expensive and have the potential to damage the soil. This program not only provides economic benefits through the cost efficiency of agricultural production, but also has a positive impact on environmental conservation. This activity is expected to be a model of community empowerment based on local potential that can be replicated in other regions with similar conditions. The success of the program shows that simple innovations that utilize local resources, if managed well, can support sustainable agriculture and food security for rural communities.

Micro, Small, and Medium Enterprises (UMKM) play a crucial role in driving local economic growth, particularly in the food and beverage sector. However, many UMKM, such as Cipta Rasa Mulya, still face significant challenges in adopting modern marketing approaches to expand their reach and enhance their competitiveness. This community service program focuses on addressing two major issues: the lack of effective digital marketing utilization and the weak brand identity—especially in packaging design—of the dairy products produced by the UMKM. Through a structured and intensive training program, this initiative aims to provide UMKM actors with comprehensive knowledge and practical skills in rebranding and digital marketing. The activities include workshops on digital branding strategies, hands-on mentoring sessions for social media management, product photography, and brand storytelling, as well as ongoing evaluations to monitor progress and implementation. The expected outcomes of this program are multifaceted, including improved brand awareness among consumers, more attractive and informative packaging, increased product variety, and broader market reach through the use of digital platforms such as Instagram, TikTok, and e-commerce channels. By enhancing the UMKM’s ability to present their products professionally and utilize social media for marketing purposes, this program supports the development of more competitive and sustainable business practices. In the long term, it is anticipated that such interventions will not only increase the visibility of Cipta Rasa Mulya’s dairy products but also strengthen their position in both local and national markets. Ultimately, this initiative highlights the importance of combining technological adaptation with creative branding in empowering UMKM and stimulating inclusive economic growth.

In the academic world, proper and efficient reference management is essential to ensure the quality and credibility of scientific writing. However, many lecturers and education practitioners, particularly early childhood education teachers, still encounter difficulties in managing references according to established academic standards such as APA and MLA citation styles. This challenge often hinders the process of academic writing and decreases the quality of scholarly outputs. To address this issue, a structured training program was conducted focusing on the use of Mendeley, a digital reference management tool designed to simplify citation and bibliography management automatically. The objective of this training was to enhance participants’ technical competence, digital literacy, and their ability to integrate Mendeley into the process of preparing scientific papers. The training activities were carried out using a series of steps, including needs assessment of participants, collaborative planning, hybrid training implementation (both online and offline), and continuous assistance through follow-up forums. Throughout the program, participants were guided step-by-step on how to install, use, and integrate Mendeley into word processing applications for academic writing. The results of the evaluation showed a significant increase in participants' knowledge and practical skills, with an N-Gain score of 0.70, which falls into the high effectiveness category. The training not only improved the quality of reference management in scientific papers but also promoted greater professionalism and academic accountability. Moreover, it supported the broader goal of integrating technology into educational development. Overall, this initiative is expected to encourage more systematic, efficient, and digitally literate practices in academic writing among educators, ultimately contributing to improved educational quality in higher education settings.

This study aims to examine the influence of academic stress and self-regulation on academic procrastination among students at SMK Negeri 48 Jakarta. Academic procrastination is a behavior commonly observed among vocational students who are required to balance both theoretical learning and practical skills development. The research employed a quantitative approach using a correlational survey method. A total of 289 students from tenth and eleventh grades, representing six vocational programs, were selected through proportional random sampling. Data were collected through structured questionnaires utilizing a Likert scale and analyzed using multiple linear regression with SPSS version 22. The findings of this study revealed that academic stress has a positive and significant effect on academic procrastination, with a regression coefficient of 0.224 and a t-value of 8.668 (p < 0.05). This indicates that higher levels of academic stress are associated with greater tendencies to procrastinate. In contrast, self-regulation was found to have a negative and significant effect on academic procrastination, with a regression coefficient of -0.351 and a t-value of 7.943 (p < 0.05), suggesting that students with stronger self-regulation skills are less likely to engage in procrastination. Furthermore, the simultaneous influence of academic stress and self-regulation on academic procrastination was significant, as evidenced by an F-value of 64.765 (p < 0.05). The coefficient of determination (R²) was 0.644, indicating that 64.4% of the variance in academic procrastination can be explained by the two independent variables. These results underscore the critical role of stress management and the development of self-regulation abilities in mitigating academic procrastination among vocational school students. Educational interventions focused on reducing stress levels and enhancing self-regulatory behaviors may serve as effective strategies to promote better academic outcomes and reduce counterproductive procrastination habits.

This study aims to compare the effectiveness of the Deep Learning and Differentiated Instruction models in improving junior high school students’ mathematical problem-solving and reasoning abilities. The background of this research stems from the low level of mathematical literacy among Indonesian students, which demands innovative and reflective learning approaches. A quasi-experimental method was used with a Nonequivalent Control Group Design. The sample consisted of two eighth-grade classes at SMP Negeri Satu Atap 01 Ciseeng, each receiving different instructional treatments: one class was taught using the Deep Learning approach, and the other using the Differentiated Instruction approach. The instruments employed included mathematical problem-solving tests, observation sheets, and student perception questionnaires. The data analysis results indicated that the class taught with the Deep Learning model experienced a more significant improvement in mathematical reasoning ability compared to the class using Differentiated Instruction. These findings suggest that Deep Learning-based instruction is more effective in promoting students’ higher-order thinking skills. It encourages deeper engagement with mathematical concepts, fosters critical and analytical thinking, and allows students to construct knowledge through meaningful learning experiences. However, Differentiated Instruction remains relevant in providing learning comfort and addressing diverse student needs, making it beneficial in inclusive classroom settings. The theoretical and practical implications of this research highlight the importance of integrating both depth of thinking (Deep Learning) and flexibility in learning (Differentiation) within mathematics instruction. Such integration could offer a balanced learning environment that supports both cognitive development and emotional engagement, leading to more effective and equitable mathematics education. In conclusion, this study recommends educators and curriculum developers to consider incorporating Deep Learning strategies to enhance students’ mathematical reasoning while maintaining the adaptive and student-centered principles of Differentiated Instruction. Future research could explore hybrid learning models that combine the strengths of both approaches to maximize student outcomes in mathematics learning.

This study aims to analyze the influence of accounting knowledge, business capital, and business length on the success of micro, small, and medium enterprises (MSMEs) in Tandes District, Surabaya City. The background of this research is based on the importance of financial management skills, sufficient capital availability, and business experience in supporting the sustainability and growth of MSMEs. This study uses a quantitative approach with primary data obtained through the distribution of questionnaires to MSME actors who are registered and domiciled in Tandes District. The sample criteria include fostered MSME actors who have been running their businesses for at least three years and marketing their own products. The number of respondents who were successfully collected in this study was 105 people. The data analysis technique used was multiple linear regression analysis with the help of SPSS software version 23.0. The results of the study show that the variables of accounting knowledge, business capital, and business duration simultaneously or partially have a positive and significant effect on the success of MSME businesses in Tandes District. Accounting knowledge helps business actors in managing finances and recording transactions systematically. Adequate business capital is an important factor in business development and increasing production capacity. Meanwhile, the length of the business reflects the accumulation of experience and practical knowledge that can improve managerial efficiency and effectiveness. Thus, these three variables have a strategic role in increasing the success of MSMEs. This finding provides an implication that MSME empowerment programs should be focused on improving accounting literacy, wider access to capital, and long-term business assistance. Local governments and related institutions can take these results into consideration in designing policies that support the sustainable growth of MSMEs.