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Asep Munir Hidayat; Putri Sakila Cahyani; Dewi Santi; Novrida Aulia BR Hutabarat

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze in depth the influence of business legality on the growth and increased competitiveness of Micro, Small, and Medium Enterprises (MSMEs). Business legality is seen as a crucial foundation in strengthening the position of MSMEs in the market, as it not only provides legal certainty but also fosters consumer trust in the quality of the products offered. This study uses a qualitative approach with data collection techniques such as field observations, in-depth interviews with business actors, and relevant documentation studies. The results show an increase in public awareness of the importance of having business legality, as evidenced by the increasing number of MSMEs officially registering their business permits. Furthermore, legality has been proven to increase the credibility of MSMEs, expand market access, facilitate collaboration with the private sector and government agencies, and open up opportunities for obtaining capital support. A significant increase in consumer trust is also evident, as MSME products with legality are more easily accepted and marketed through various distribution channels. Thus, this study confirms that business legality is not merely an administrative requirement, but rather a strategy that can encourage sustainable business growth and increase competitiveness at the local and national levels. In conclusion, the synergy between MSMEs and the government is the main key in encouraging the creation of a healthy, transparent, and highly competitive business ecosystem.

Ulil Albab; Afrina Syafriyanti; Kurnia Anoem Milandea; Anisah Fitri; Raissa Aldora +4 more

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2025 Asosiasi Periset Bahasa Sastra Indonesia

This community service program aims to enhance the visibility and competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in Nusawungu Village through the creation of business location pins on Google Maps. The background of this initiative lies in the main challenges faced by local entrepreneurs, namely limited access to marketing channels and low digital exposure. Many businesses have been operating for years but remain difficult to find due to the absence of a clear digital identity, particularly on online maps. Therefore, this program focuses on utilizing Google Maps as an effective, low-cost, and accessible promotional medium. The program adopts the Participatory Action Research (PAR) method, emphasizing the active involvement of MSME actors in each implementation stage. The process began with mapping and collecting data on existing businesses, followed by classifying them into categories such as culinary, crafts, services, and trade. The next steps included filling in complete addresses, determining accurate coordinates, and uploading business and product photos. Verification of Google Maps profiles was then carried out to ensure that the businesses became officially accessible to the public. Furthermore, participants received guidance on adding supporting information, including operating hours, contact numbers, and social media links. The results demonstrated that all registered MSMEs successfully created active Google Maps profiles with complete information. The outcomes include increased consumer accessibility in locating businesses, recognizing available products or services, and directly contacting owners. This implementation has proven to make a significant contribution to market reach expansion and the strengthening of digital marketing strategies without requiring additional financial costs. These findings align with previous studies affirming the effectiveness of Google Maps as a promotional tool and a means of empowering MSMEs in rural areas. Moreover, this initiative opens opportunities for further development through integration with other digital platforms.

Siti Ma’rifatul Maula; Sulfaunsilah Sulfaunsilah; Yurin Amanda Putri Pratiwi; Farohti Farkha; Rizka Julia Azizah +1 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The village of Bungatan in Situbondo Regency, East Java, has significant economic potential through the presence of micro, small, and medium enterprises (MSMEs) spread across various sectors. However, the main issues faced by the MSME community in Bungatan Village include low legal literacy regarding business licensing, weak product identity in terms of design and information, and limited use of effective promotional media. Based on this, the objective of this community service activity is to increase the number of MSMEs with business legality, strengthen product identity to enhance competitiveness in the market, and build relevant visual promotion capabilities aligned with local characteristics. The method employed is the Asset-Based Community Development (ABCD) approach. The ABCD approach aims to raise community awareness of the assets they possess. The results of the SME development program in Bungatan Village demonstrate significant improvements in business legality, product identity, and promotional capacity through the Asset-Based Community Development (ABCD) approach. Overall, the outcomes of this activity indicate that empowerment based on local potential and active community participation can strengthen community economic resilience and open opportunities for sustainable SME development.

Hana Septiana

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting regional economic growth, job creation, and equitable distribution of community welfare. In Cilegon City, MSMEs are growing rapidly in various sectors, but still face a number of fundamental challenges. The main problems faced include limited access to capital, low utilization of digital technology in business activities, limited managerial capacity, and less than optimal regulatory support oriented towards strengthening MSMEs. These conditions cause the competitiveness of MSMEs to be relatively weak compared to the large business sector, so that their contribution to the Gross Regional Domestic Product (GRDP) of Cilegon City is not optimal. This study aims to analyze policy strategies that can support the development of MSMEs in Cilegon City through a descriptive qualitative approach. The method used is a literature study and policy analysis by examining regulations, local government policies, and relevant previous research results. The analysis results show that there are several strategies that can be implemented, including: strengthening regulations and policies that favor MSMEs, expanding access to financing through collaboration with financial and banking institutions, developing human resource capacity through entrepreneurship and business management training, utilizing digital technology to expand market access, and building synergies between local governments, the private sector, and other supporting institutions. The implementation of these strategies is expected to increase the competitiveness of MSMEs, expand marketing networks, and encourage MSMEs to be more adaptive to technological developments and market needs. Thus, MSMEs in Cilegon City can make a more significant contribution to regional economic growth, create new jobs, and support sustainable economic development.

Lukman David; Muhamad Ja’far Sodik; Gagah Dwiki Putra Aryono; Andika Purnama; Abdul Kohar +1 more

Jurnal Pengabdian Masyarakat Waradin 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia’s economy, particularly in the food sector, which focuses on snack products such as chips. However, many MSMEs still face production challenges, especially in the dough mixing process that is commonly carried out manually. This condition results in low efficiency, limited production capacity, and inconsistent dough quality. This study was conducted at Kripik Wulan 008 MSME in Panimbang Jaya Village with the aim of designing and implementing a 50-kg capacity horizontal dough mixer as an appropriate technology solution. The mixer was designed using a 2 HP single-phase electric motor with a 1:30 gearbox ratio and a food-grade stainless steel mixing chamber. Testing results showed that the machine could mix 50 kg of dough in 15–20 minutes, which is significantly faster than the manual method requiring more than 40 minutes. After implementation, daily production capacity increased from 50–75 kg to 75–100 kg, with dough quality becoming more homogeneous and hygienic. In addition, operational training provided workers with improved skills in operating and maintaining the machine. Therefore, the application of this horizontal dough mixer has proven effective in enhancing productivity, efficiency, and the competitiveness of food-sector MSMEs in an increasingly competitive market.

Dita Nurmadewi; Jurica Lucyanda; Anastasya Andriarti; Haris Rafi; Ni Kadek Srimanik +1 more

Jurnal Pengabdian Masyarakat Waradin 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting the national economy, yet they still face challenges, particularly in maintaining financial records and reporting in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Abata Galleries MSME, as the partner in this activity, previously did not have a structured financial recording system, thus requiring technology-based assistance. This training activity aims to strengthen financial literacy and bookkeeping skills through the use of the KASIU mobile application based on SAK EMKM. The methods applied included a pre-test, material presentation, hands-on practice with the application, a post-test, and an evaluative discussion. The results of the activity indicate a significant improvement in participants’ understanding of SAK EMKM as well as their skills in preparing financial reports in accordance with the standards using the KASIU application. Participants who previously had no knowledge of SAK EMKM are now able to comprehend and implement standardized financial recording. This activity also fostered behavioral changes, particularly the awareness of the importance of maintaining structured daily records, thereby supporting transparency, accountability, and business sustainability.

Siti Ma’rifatul Maula; Sulfaunsilah Sulfaunsilah; Yurin Amanda Putri Pratiwi; Farohti Farkha; Rizka Julia Azizah +1 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The village of Bungatan in Situbondo Regency, East Java, has significant economic potential through the presence of micro, small, and medium enterprises (MSMEs) spread across various sectors. However, the main issues faced by the MSME community in Bungatan Village include low legal literacy regarding business licensing, weak product identity in terms of design and information, and limited use of effective promotional media. Based on this, the objective of this community service activity is to increase the number of MSMEs with business legality, strengthen product identity to enhance competitiveness in the market, and build relevant visual promotion capabilities aligned with local characteristics. The method employed is the Asset-Based Community Development (ABCD) approach. The ABCD approach aims to raise community awareness of the assets they possess. The results of the SME development program in Bungatan Village demonstrate significant improvements in business legality, product identity, and promotional capacity through the Asset-Based Community Development (ABCD) approach. Overall, the outcomes of this activity indicate that empowerment based on local potential and active community participation can strengthen community economic resilience and open opportunities for sustainable SME development.

Julia Novianty Shandika; Wiku Larutama; Pebi Yuda Pratama

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

UMKM Tahu XYZ, a small-scale tofu producer, is currently facing significant challenges in maintaining consistent product quality, primarily due to a high defect rate. Common issues identified include crumbled tofu shapes, overly soft textures, and inconsistent taste, which negatively impact customer satisfaction and business sustainability. This study aims to investigate the root causes of these quality issues and propose practical solutions using the Lean Six Sigma methodology. The research employs a descriptive quantitative approach through the DMAIC framework—Define, Measure, Analyze, Improve, and Control—to ensure systematic problem-solving. Data were collected over a six-month period through direct observation, structured interviews, and review of production records. The analysis identified four dominant types of waste within the production process: unnecessary transportation, product defects, excessive movement, and over-processing. The root causes of these inefficiencies are linked to poor handling of raw materials, variability in soybean quality, and an ineffective production layout that hampers workflow and consistency. To address these problems, the study proposes several targeted interventions, including the redesign of the production layout to optimize flow, the implementation of the 5S (Sort, Set in order, Shine, Standardize, Sustain) workplace organization method, the development of standardized operating procedures (SOPs), and the adoption of improved soybean boiling technology. The implementation of these improvements is projected to significantly reduce product defects, enhance process efficiency, and ultimately increase customer satisfaction. Furthermore, these actions are expected to improve the overall competitiveness of UMKM Tahu XYZ within the highly demanding food industry sector. This research provides actionable insights for other micro, small, and medium enterprises (MSMEs) seeking to apply structured quality control methods to strengthen operational performance and long-term business resilience.

Feliksita Karolina Kahre

Jurnal Inovasi Riset Ilmu Kesehatan 2025 Pusat Riset dan Inovasi Nasional

Sexual violence is any act of humiliating, insulting, attacking, and/or other acts against a person's body, sexual desires and/or reproductive function by force. This form of sexual violence can occur in everyday interactions among teenagers, including when they start having relationships with the opposite sex. This can be minimized in various ways, one of which is by providing motivation for teenagers to prevent acts of sexual violence. Motivation given to teenagers can be in the form of learning media, one of which is digital poster media. Digital poster media is more effective as an outreach medium because it helps stimulate the sense of sight, the visual aspect of poster images makes it easier to receive information. The aim of this research is to determine the development of digital poster media in preventing sexual violence against teenagers at Senior High School 5 Surakarta. This research method uses Research and Development (R&D), with the ADDIE model being developed in 5 stages, namely (Analysis, Design, Development, Implementation, Evaluation). The results of this research obtained an assessment of digital poster media from material experts 96%, media experts 67%, small scale trials 83.3%, and field trials 83.83%, so it can be concluded that the media developed is "very feasible" to be used in preventing sexual violence against teenagers at Senior High School 5 Surakarta

Zubair, Ahmad; Zubair, Ahmad; Adiguna, Vinsent Brilian

Digital Business Intelligence Journal 2025 Fakultas Ekonomika dan Bisnis Universitas 17 Agustus 1945 Semarang

This study analyzes the impact of implementing Indonesia’s Law No. 27 of 2022 on Personal Data Protection (PDP Law) on cybersecurity in the e-business sector. Using a normative qualitative approach through literature analysis, this research examines the regulation’s implications for technical infrastructure, compliance procedures, and human resource capacity development within e-business operations. The findings indicate that although the PDP Law provides a comprehensive legal framework and human-centered principles for personal data protection, its implementation faces technical, operational, and economic challenges, particularly for micro, small, and medium enterprises (MSMEs). These challenges include limited security infrastructure, lack of technical expertise, and high investment costs. Nevertheless, adopting strategies such as multi-layer security architecture, zero-trust security model, privacy by design, and strengthening human resource capacity can enhance consumer trust, industry credibility, and the global competitiveness of Indonesia’s e-business sector. This study contributes to the literature by bridging the gap between personal data protection regulation and cybersecurity practices while offering strategic recommendations for both business actors and regulators.

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

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

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

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

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

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

Ayu Putri Mungkasih; Jamiati KN

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

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

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

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

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

Harjuna Wisam Wirayudha; Asrori Asrori

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The development of automotive technology drives innovation in vehicle support components, including the continuously variable transmission (CVT) system, which plays a crucial role in transmitting engine torque and power to the wheels. One of the main elements in this system is the clutch lining and clutch housing, whose performance significantly impacts motorcycle performance. However, the standard pattern on these components is often not optimal in maximizing power delivery. Therefore, this study was conducted to analyze the effect of modifying the grooves of the clutch lining and clutch housing on engine torque in a 110 cc motorcycle. The research method used an experimental approach by varying the modification pattern on the clutch lining and clutch housing. The test motorcycle with a capacity of 110 cc was tested using a dyno test to measure torque and power at various engine speeds. Each modification variation was then compared with standard conditions to evaluate the resulting performance differences. The results showed that the pattern modifications on the clutch lining and clutch housing significantly increased torque. Several modification variations were able to significantly increase torque at medium to high speeds, thus providing better engine response and more efficient power delivery. Thus, this research contributes to the development of more optimal CVT component designs and has the potential to improve motorcycle performance, especially in the small capacity vehicle segment.  

Nurfaiza Nurfaiza; Tengku Bella Fazilah; Suci Afriana; Mira Hindriyani; Lisa Putri Sari Fatiha

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the development process of a creative economy based on bead waste and the use of digital platforms as a marketing medium to increase product competitiveness. The background of the study is based on the phenomenon of increasing volumes of waste that have not been optimally managed and the low skills of business actors in utilizing digital technology. The research method used a qualitative approach with descriptive methods. Data were collected through in-depth interviews, participatory observation, documentation, and literature studies, with informants consisting of business actors, community leaders, representatives of relevant agencies, and consumers. The results of the study indicate that processing waste into beads not only reduces environmental impacts but also opens up creative business opportunities with high economic value. The use of digital platforms has proven effective in expanding market reach, improving branding, and driving sales, although there are still obstacles in the skills of digital entrepreneurs. This study recommends strengthening digital marketing capacity and ongoing mentoring for creative waste-based entrepreneurs to achieve economic and environmental sustainability. In addition, synergy between business actors, the government, and local communities is a crucial factor in supporting the development of a waste-based creative economy. The involvement of local governments through entrepreneurship training and facilitating access to technology is essential to address the challenge of limited digital capabilities of entrepreneurs. Local communities also play a role in maintaining sustainable production and encouraging innovation in bead designs based on local culture to add value and attract market share. This collaboration can create a conducive ecosystem for the growth of creative small and medium enterprises (SMEs), while strengthening local identity and increasing product competitiveness in national and global markets. Thus, developing a waste-based creative economy and utilizing digital marketing are relevant innovative strategies in addressing current economic and environmental challenges.

Mince Batara; Grace Sriati Mengga; Agustinus Mantong; Stefani Marina Palimbong; Olivia Devi Yulian Pompeng +1 more

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

The Unnoni Weaving Center is a community-led, small and medium-sized enterprise (SME) development center for traditional weaving. Despite its significant potential, many entrepreneurs in this center face challenges in determining appropriate product prices. They typically rely solely on intuition or follow market prices without considering all production cost components, resulting in very small profit margins and even the risk of incurring losses. In response to these challenges, this community service program was designed to improve the ability of SMEs to determine more rational, measurable, and profitable selling prices through comprehensive and applicable training in production cost calculations. The methods employed included outreach, workshops, intensive mentoring, and hands-on simulations on pricing based on real costs and reasonable margins. The program was conducted in two sessions at the Unnoni Weaving Center Hall, involving 25 local weaving entrepreneurs. The results showed significant improvement, with participants' understanding of identifying production cost components increasing by 76%, while approximately 80% successfully conducted simulations for determining selling prices, taking into account raw materials, labor, overhead costs, and profit margins. The tangible impact of this activity is seen in increased business literacy, more systematic calculation skills, and the confidence of SMEs in determining prices and negotiating with consumers and business partners. Furthermore, this activity is expected to be a starting point for the implementation of a simple financial recording system, increased operational efficiency, and the development of a branding strategy for Unnoni woven products so they can compete more professionally, sustainably, and with high competitiveness in both local and global markets.

Rizkia Umami; Purwati Purwati; Dewi Fadila

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

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

Muan Ridhani Panjaitan

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

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

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

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

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