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Tesar Librian Priyo Susilo; I Gusti Ngurah Agung Aditya Pramana

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

The development of digital technology and internet penetration are driving changes in consumer behavior and demanding that MSMEs not only adapt but also understand the operational motives and marketing channel integration strategies to face competition in the digital era. This study aims to examine the operational motives and technical adaptation processes of Micro, Small, and Medium Enterprises (MSMEs) in Bali in integrating online and offline marketing channels through an omnichannel strategy to respond to intense market competition in the digital era. This descriptive qualitative research uses a multiple case study approach in three different MSME sectors: goods maintenance services, creative services, and fashion retail. Data collection was conducted through direct observation, in-depth interviews, and a review of digital activities, then analyzed through single-case and cross-case stages. The results show that MSMEs optimize digital channels as instruments to expand reach and trigger consumer emotional engagement through a visual storytelling approach, while physical stores are crucially maintained as points of sensory validation. Functional integration has been proven to accommodate the shift in consumer behavior towards a hybrid decision-making pattern. In this pattern, consumers conduct information searches and initial evaluations online, but tend to shift to offline interactions to validate quality and finalize transactions to minimize purchase risk. In conclusion, cross-channel operational synergy has proven essential in boosting the competitive advantage of MSMEs.

Agus Fitriadi; Sudarmiatin Sudarmiatin; Heri Pratikto

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

The internationalization of micro, small, and medium-sized enterprises (MSMEs) has become a strategic issue in addressing global economic dynamics, particularly within the framework of the Global Value Chain (GVC) in the digital age. Although Indonesian MSMEs have great potential to support the national economy, their level of involvement in the global value chain remains relatively limited. This study aims to analyze the challenges and strategies for the internationalization of Indonesian MSMEs within the GVC in the digital age. The study employs a qualitative approach using a case study design, along with thematic analysis and value chain analysis techniques. The findings indicate that MSMEs are already involved in the GVC across various stages of the value chain—from raw material processing to global distribution—yet they continue to face numerous challenges, such as technological limitations, human resource competencies, production capacity, and international distribution networks. On the other hand, digitalization has proven to be a key factor in expanding access to global markets through the use of digital platforms. An effective internationalization strategy requires the integration of product innovation based on local resources, the utilization of digital technology, and the strengthening of global business networks. This study contributes to integrating the perspectives of GVCs, digitalization, and SME internationalization strategies into a comprehensive analytical framework, and provides practical implications for SME actors and policymakers in enhancing competitiveness in the global market

Nabiel Muhammad Al Ghazali

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The rapid advancement of artificial intelligence (AI) has significantly altered the landscape of business decision-making, particularly for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Despite their critical role in economic growth and employment generation, MSMEs frequently encounter substantial barriers related to technological adoption, digital literacy, and resource allocation. This research systematically investigates the utilization of artificial intelligence as a responsive innovation mechanism designed to optimize decision-making processes within the MSME sector. By employing a comprehensive systematic literature review methodology, analyzing peer-reviewed publications from globally recognized academic databases between 2018 and 2024, this study delineates the multifaceted benefits, complex challenges, and contextualized adoption strategies associated with AI integration. The findings reveal that artificial intelligence holds transformative potential for enhancing operational efficiency, refining predictive analytics, and sustaining long-term competitiveness. Conversely, critical challenges, including inadequate digital infrastructure, financial constraints, and organizational resistance, remain pervasive obstacles. Consequently, the study advocates for a gradual, responsive innovation approach that aligns technological adoption with specific business needs and environmental pressures. The insights derived from this research offer substantial theoretical and practical implications, providing a strategic framework for policymakers and MSME owners to accelerate digital transformation inclusively.

Ayu Astuti Siregar; Al-Khowarizmi

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

Social media has evolved into a significant platform where consumers freely express their opinions, experiences, and levels of satisfaction regarding various products, including those offered by Micro, Small, and Medium Enterprises (MSMEs). The comments and reviews shared by customers on these platforms contain diverse sentiments that can serve as valuable indicators of how consumers perceive product quality. Understanding these sentiments is crucial for MSME owners, as it allows them to evaluate their products and adapt to market expectations more effectively. This study aims to analyze customer sentiment toward MSME products on social media by utilizing the Naïve Bayes algorithm, a widely used classification method in text mining. The data used in this research consist of customer comments collected from various social media platforms. The research process involves several stages, including data collection, manual labeling of sentiments, text preprocessing (such as tokenization, case folding, and stopword removal), and splitting the dataset into training and testing subsets. Subsequently, the classification process is carried out using the Naïve Bayes algorithm to categorize sentiments into positive, negative, and neutral classes. The results of this study demonstrate that the Naïve Bayes method is effective in classifying customer sentiments with a satisfactory level of accuracy. These findings provide a comprehensive overview of consumer perceptions regarding the quality of MSME products. Furthermore, this research is expected to assist MSME business owners in understanding customer feedback more systematically and using it as a basis for improving product quality and enhancing customer satisfaction in a competitive digital marketplace.

Cici Anggraini; Go Gunawan Santoso; Malvin Dharma; Sudarmiatin Sudarmiatin; Yuli Soesetio

Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia 2026 FKIP, Universitas Palangka Raya

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in supporting the Indonesian economy, but still face many limitations in terms of marketing and product packaging. This article presents the results of mentoring Sempol BAGONG MSMEs in Malang City who are engaged in sempol-based food products in the form of frozen food and ready-to-eat cooked products. The assistance is focused on strengthening marketing strategies, optimizing digital marketing, redesigning frozen product packaging, developing  mature product packaging, and utilizing halal certificates as added value for branding. The method used is a participatory qualitative approach through observation, in-depth interviews, and direct intervention on prioritized business aspects. The results of the assistance show an increase in MSME marketing capacity, packaging attractiveness, and digital promotion reach. In addition, halal certificates have been proven to provide added value in building consumer trust. This finding is in line with previous research that confirms that packaging innovation and the use of digital media contribute significantly to increasing the competitiveness of food MSMEs. Thus, this assistance provides practical implications for strengthening MSMEs through creative marketing strategies, packaging innovation, and sustainable use of digital technology.

Elsa Setya Putri; Naily El Muna; Ashlihah Ashlihah

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economy, yet limited access to capital remains a major obstacle. Sharia financing from Islamic microfinance institutions is expected to support MSME business sustainability. This study aims to analyze MSME customers' perceptions of sharia financing, identify the internal and external factors influencing these perceptions, and examine the dynamics of perception changes after receiving multiple financing facilities. This research employs a qualitative approach with a case study method. Data were collected through in-depth interviews, observation, and documentation from MSME customers receiving sharia financing at BMT NU Ngoro Regional Office. Data validity was ensured through source and method triangulation. The findings indicate that MSME customers generally hold a positive perception of sharia financing. It is perceived as offering easy procedures, good service quality, and compliance with Islamic principles, thereby supporting capital increase and business sustainability. Perceptions are influenced by internal factors such as business experience and motivation, as well as external factors including market conditions and competition. Furthermore, customers' perceptions tend to become progressively more positive as their experience with receiving financing increases. The significant role of interpersonal service quality and mentoring in shaping positive perceptions is a key finding. In conclusion, sharia financing at BMT NU Ngoro Regional Office plays a vital role in supporting MSME business sustainability. Consequently, continuous improvement in service quality and business assistance is necessary.

Atanasius Basilika Chrisna Dellon; Aisyah Lovayudina Retang; Anna Triwijayati; Catharina Aprilia Hellyani

Jurnal Manajemen Bisnis Era Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the role of QRIS as a non-cash payment system in supporting the digitalization of micro, small, and medium enterprises (MSMEs) in Indonesia. The rapid growth of digital transactions has encouraged MSMEs to adopt more efficient, practical, and secure payment systems. This study aims to integrate the benefits and barriers of QRIS, map its position in the MSME digitalization process, and develop a conceptual framework for future research. A descriptive qualitative approach with a literature study design was employed, utilizing relevant academic sources related to QRIS, MSMEs, digital payments, and user behavior. Data were analyzed using content analysis by comparing, interpreting, and synthesizing findings from selected literature. The results indicate that QRIS contributes to simplifying transactions, improving operational efficiency, reducing cash dependency, and supporting MSMEs’ adaptation to digital payment trends. However, its implementation remains constrained by factors such as digital literacy, user readiness, trust, and infrastructural limitations. The study also highlights that QRIS adoption is influenced not only by technological advantages but also by perceived value and user trust. Therefore, QRIS can be positioned as a strategic instrument in accelerating the digital transformation of MSME payment systems. The findings imply the need for further empirical research to examine the direct impact of QRIS adoption on MSME performance and sustainability.

Qori Adha Fatimatus Zahro; Ratnaningrum Ratnaningrum

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

Micro, small, and medium enterprises (MSMEs) are crucial for driving regional economic expansion. Many MSMEs have not yet optimally utilized accounting data in selecting investments. This study aims to analyze the influence of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information in investment decision-making among MSMEs in Semarang City. Using a quantitative approach, this study surveyed 80 MSMEs selected through purposive sampling. Data were obtained through questionnaires with a five-point Likert scale and analyzed using multiple linear regression with the help of SPSS after undergoing validity, reliability, and classical assumption tests. The results showed that partially accounting knowledge (t = 3.337; sig = 0.001) and entrepreneurial traits (t = 2.272; sig = 0.026) had a positive and significant effect on the use of accounting information, while subjective norms had no significant effect (t = -0.788; sig = 0.433). Simultaneously, the three independent variables significantly influence the use of accounting information (F = 5.306; p = 0.002) with a coefficient of determination (R²) of 0.173. This finding indicates that increasing accounting and entrepreneurial knowledge can encourage the use of accounting information in investment decision-making in MSMEs.

Ahmad Martin Cahyadi; Rahma Raya Fitriana; Raisya Oktaviana; Rania Purnama Aulia; Wahidatul Athiya +1 more

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the role of halal tourism in enhancing destination competitiveness and strengthening the Islamic economy within the tourism sector. This research employs a systematic literature review to synthesize findings from relevant academic sources. The results indicate that halal tourism contributes significantly to destination competitiveness by increasing tourist arrivals and encouraging product diversification. In addition, it supports the development of micro, small, and medium enterprises (MSMEs) and promotes local economic growth through a multiplier effect. Halal tourism also fosters ethical business practices and sustainable tourism development aligned with Islamic principles. However, its implementation faces key challenges, including limited infrastructure, complex halal certification procedures, and perceptions of exclusivity among non-Muslim tourists. Therefore, strategic efforts are required to improve Muslim-friendly infrastructure, streamline certification processes, strengthen MSME capacity through training and digitalization, and adopt inclusive branding strategies. These measures are expected to enhance the competitiveness, resilience, and sustainability of halal tourism destinations in the global market.

Nurrahma Hidayah; Eta Arisa; Uswatun Hasanah

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in strengthening the local economy through job creation and increasing community income. In the perspective of Islamic economics, MSME empowerment is not only profit-oriented but also emphasizes values such as justice, honesty, and transparency in business activities. However, studies on Islamic economic-based MSME empowerment strategies in the local culinary sector, particularly among micro-scale businesses in regions such as Bengkulu City, remain limited. This study aims to analyze the strategies of Islamic economic-based MSME empowerment in supporting local economic strengthening at Oishi Dimsum in Bengkulu City. This research employs a qualitative method with a descriptive approach, using observation, in-depth interviews, and documentation as data collection techniques. The results indicate that the strategies include product innovation, the use of digital media, improvement of service quality, and strengthening of business management. The implementation of Islamic economic principles is reflected in the use of halal raw materials, price transparency, and ethical business practices. Furthermore, the business contributes to local economic strengthening by creating employment opportunities and increasing community income. This study concludes that Islamic economic-based MSME empowerment plays an important role in supporting sustainable local economic development.

Sabila Inayatul Kafiyah; Neisya Syafarina; Naerul Edwin Kiky Aprianto

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the resilience of Micro, Small, and Medium Enterprises (MSMEs) in local economic development, with a focus on market dependency in the Purwasera culinary area, Purwokerto. The study employs a qualitative approach with a descriptive method. Data were collected through in-depth interviews, observation, documentation, and literature review, involving MSME actors and area management as informants. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results indicate that MSMEs play a strategic role in supporting local economic activities, as reflected in increased income and dynamic economic transactions. However, MSME resilience still faces challenges, particularly high dependency on student consumers, which leads to income fluctuations during academic holidays. In addition, low adoption of digital technology hinders market expansion and business competitiveness. This study concludes that strengthening MSME resilience requires market diversification, digital adoption, and capacity building to ensure sustainable local economic development..

Ilma Wulansari Hasdiansa; Sitti Hasbiah; Annisa Paramaswary Aslam; Nurul Fadilah Aswar; Ahmad Farhan

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, small, and medium enterprises (MSMEs) play an important role in supporting the community’s economy; however, they still face various limitations in business management, particularly in product packaging and digital marketing. This community service activity aims to enhance the capacity of MSME actors in optimizing product packaging design and utilizing digital marketing in Pattallassang District, Gowa Regency. The activity was conducted in February 2026 and involved 8 home-based business actors as participants. The methods used included socialization, training, and participatory-based mentoring, which began with a pre-test to measure the participants’ initial level of understanding. The materials provided covered product packaging design, label or logo creation, and the use of social media and marketplaces in digital marketing. The results showed an improvement in participants’ knowledge and skills in designing more attractive product packaging and utilizing digital platforms as marketing tools. Participants also began to understand the importance of branding and marketing strategies in increasing product competitiveness. Overall, this activity had a positive impact on improving the capacity of MSME actors in terms of knowledge, skills, and attitudes in managing their businesses. This activity is expected to be an initial step in encouraging MSME actors to be more adaptive to technological developments and able to compete in a broader market.

Ilma Wulansari Hasdiansa; Sitti Hasbiah; Annisa Paramaswary Aslam; Nurul Fadilah Aswar; Ahmad Farhan

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, small, and medium enterprises (MSMEs) play an important role in supporting the community’s economy; however, they still face various limitations in business management, particularly in product packaging and digital marketing. This community service activity aims to enhance the capacity of MSME actors in optimizing product packaging design and utilizing digital marketing in Pattallassang District, Gowa Regency. The activity was conducted in February 2026 and involved 8 home-based business actors as participants. The methods used included socialization, training, and participatory-based mentoring, which began with a pre-test to measure the participants’ initial level of understanding. The materials provided covered product packaging design, label or logo creation, and the use of social media and marketplaces in digital marketing. The results showed an improvement in participants’ knowledge and skills in designing more attractive product packaging and utilizing digital platforms as marketing tools. Participants also began to understand the importance of branding and marketing strategies in increasing product competitiveness. Overall, this activity had a positive impact on improving the capacity of MSME actors in terms of knowledge, skills, and attitudes in managing their businesses. This activity is expected to be an initial step in encouraging MSME actors to be more adaptive to technological developments and able to compete in a broader market.

Rodifah Rodifah; Abdurrahim Fadhl; Firda Ulinnuha; Bagus Maulana; Tajudin M.M.

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The results of the study show that pricing strategy contributes dominantly to increasing sales, but the lack of digital promotion causes limited market reach. Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving national economic development and providing employment. However, in facing an increasingly competitive market, MSMEs need to implement efficient marketing strategies to ensure sustainability and sustainable growth. This community service activity aims to provide knowledge and assistance to Indonesian Es Teh MSMEs regarding the implementation of flexible marketing strategies, both through digital and traditional channels. The activity took place at the Es Teh Kampung Solo outlet in Kramatwatu Square. The methods used included counseling, training, and assessment of marketing strategy implementation, with a primary focus on optimizing social media as an interactive and competitive digital promotional tool. The results of this activity demonstrated a significant increase in MSMEs' understanding of strategic marketing planning, promotional innovation, and the use of digital platforms to expand market reach. Thus, it is hoped that digital-based marketing strategies can strengthen the competitiveness and sustainability of MSMEs. This activity is expected to contribute to increasing the competitiveness and sales volume of the Kampung Solo Es Teh MSME in a sustainable manner through the implementation of a modern marketing approach that is responsive to technological changes.

Asty Amanda; Eli Agustami; Nurhudawi Nurhudawi

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the understanding of Micro, Small, and Medium Enterprises (MSMEs) in Harjosari II Village regarding Islamic financial inclusion and its contribution to expanding access to business capital financing. Although the national financial inclusion index continues to increase, the implementation of Islamic financial inclusion still faces challenges at the grassroots level. This research used a descriptive qualitative method with data collection techniques consisting of observation, documentation, and in-depth interviews with MSME owners in Harjosari II Village and staff from KSPPS & BMT Syariah Sejahtera (SS) Medan. The findings show that MSME owners’ understanding of Islamic financial inclusion is influenced by religiosity and the perception of justice through the profit-sharing system. Islamic financial inclusion is implemented through a kinship approach and simplified administrative procedures for the informal sector. However, the main obstacles to expanding financing access include limited Islamic financial literacy, restricted financing ceilings, and entrepreneurs’ lack of confidence in formal banking procedures. Islamic financing contributes to increasing production capacity and providing spiritual peace of mind by offering capital alternatives free from usury (riba). This study recommends strengthening direct technical socialization and implementing more flexible financing ceiling policies to support MSME growth in suburban areas.

Asri Putri Anugraini; Shinta Masitho Windriyani; Ary Artanty; Paulus Rah Adi Pawitra; Sari Mellina Tobing

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2026 Asosiasi Periset Bahasa Sastra Indonesia

The development of fine motor skills in elementary school-aged children is crucial for academic achievement and daily activities. However, some children still experience delays in fine motor skills due to lack of stimulation, a lack of varied teaching methods, and the impact of technology use and learning after the pandemic. This study aims to improve fine motor skills in elementary school children through Educational Activities Using LEGO Bricks. The method used is a play-based learning approach integrated into thematic learning. The activities were conducted in several structured sessions, including an introduction, core activities, and reflection and evaluation. Participants were elementary school students who actively participated in LEGO assembly activities both individually and in groups. The results showed improvements in fine motor skills, evident in improvements in hand-eye coordination, accuracy, concentration, and manipulative abilities. Students also demonstrated great enthusiasm and progress in creativity when creating various types of works. The discussion indicates that playing with LEGO is beneficial for training small muscles in the hands through pinching, pressing, and arranging activities, as well as supporting cognitive development and a passion for learning. In other words, the LEGO Brick Educational Play Movement has proven to be an innovative and fun learning medium, as well as effective in developing the fine motor skills of elementary school students.

Aziza Nurul Amanah; Muchlis Muchlis

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

Inventory management is a crucial aspect of business sustainability, particularly for Micro, Small, and Medium Enterprises (MSMEs) that often face limitations in data management and technological adoption. Selaras Muba Lestari is Incubation Center, which supports MSMEs in Musi Banyuasin Regency, encounters challenges in managing product inventory due to reliance on manual recording systems. This study aims to design and develop a web-based inventory application using the Laravel framework to improve the efficiency and accuracy of stock management. The research adopts the Software Development Life Cycle (SDLC) Waterfall model, which includes requirements analysis, system design, implementation, and testing. The results indicate that the developed system is capable of improving data accuracy, accelerating the recording process, and providing real-time inventory reports. Furthermore, this study reinforces previous findings that digitalizing inventory systems serves as a strategic solution to enhance the competitiveness of MSMEs.

Liza Lofia Sandra; Martinus Budiantara

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to evaluate simple bookkeeping practices in traditional Micro, Small, and Medium Enterprises (MSMEs) through a comparative study between Nasi Padang and Warung Madura MSMEs. The background of this study is based on the still low level of financial literacy of MSMEs, especially in terms of recording and managing business finances, which are often not done systematically. The methods used in this activity include direct observation, simple bookkeeping training, and evaluation of the implementation of financial recording. The results of the observation indicate that Nasi Padang MSMEs have not kept complete financial records and still mix personal finances with business finances. Meanwhile, Warung Madura MSMEs have kept simple bookkeeping and separated business finances from personal finances, but the records are not organized neatly and systematically. The implementation of simple bookkeeping training has a positive impact on improving business actors' understanding in recording cash inflows and outflows and preparing simple profit and loss reports. The evaluation results show an increase in the ability of MSMEs to manage business finances in a more structured manner. Thus, simple bookkeeping plays an important role in increasing financial transparency, assisting business decision-making, and supporting the sustainability of MSMEs. This study recommends ongoing mentoring so that simple bookkeeping practices can be consistently implemented by MSMEs.

Fitriah Fitriah; Yanto Nius Gulo

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The transformation of payment systems from cash to digital through the Quick Response Code Indonesian Standard (QRIS) is part of financial transaction modernization in Indonesia. This transformation has begun among Micro, Small, and Medium Enterprises (MSMEs) in the Baduy community, particularly in Baduy Luar, which has higher interaction with external communities. However, the adoption of digital payment systems has not been fully supported by adequate financial management capabilities. This community service activity aims to identify the transformation process of payment systems and describe the financial literacy conditions of Baduy MSMEs. The method used is a descriptive qualitative approach through in-depth interviews and field observations. The results show that some MSMEs have adopted QRIS through Bank BRI as an alternative payment method alongside cash and have utilized social media such as TikTok Live and Instagram for product marketing. The main sources of income include handicrafts, traditional clothing, accessories, and food products. However, financial management practices remain simple and lack systematic recording. This indicates improved financial inclusion but not yet accompanied by adequate financial behavior. Therefore, strengthening financial literacy is essential to support sustainable financial modernization in the Baduy community.

Liza Lofia Sandra; Martinus Budiantara

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to evaluate simple bookkeeping practices in traditional Micro, Small, and Medium Enterprises (MSMEs) through a comparative study between Nasi Padang and Warung Madura MSMEs. The background of this study is based on the still low level of financial literacy of MSMEs, especially in terms of recording and managing business finances, which are often not done systematically. The methods used in this activity include direct observation, simple bookkeeping training, and evaluation of the implementation of financial recording. The results of the observation indicate that Nasi Padang MSMEs have not kept complete financial records and still mix personal finances with business finances. Meanwhile, Warung Madura MSMEs have kept simple bookkeeping and separated business finances from personal finances, but the records are not organized neatly and systematically. The implementation of simple bookkeeping training has a positive impact on improving business actors' understanding in recording cash inflows and outflows and preparing simple profit and loss reports. The evaluation results show an increase in the ability of MSMEs to manage business finances in a more structured manner. Thus, simple bookkeeping plays an important role in increasing financial transparency, assisting business decision-making, and supporting the sustainability of MSMEs. This study recommends ongoing mentoring so that simple bookkeeping practices can be consistently implemented by MSMEs.