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MSMEs are the backbone of the Indonesian economy. To maintain the continuity of their business, MSMEs must have good and correct financial report management. MSME financial reports tend to be simple and ignore financial administration rules. This research aims to create and compile financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) for the Berkah Laris Frozen Food UMKM in Malang. The method used in this research is a descriptive qualitative method. The data sources used are primary data in the form of interviews and secondary data in the form of documentation. The results of the research are the presentation of an income statement showing operating profit, a change in capital report showing capital at the end of 2024, a financial position report showing the amount of assets owned equal to the total of liabilities and capital, and notes to the financial report which presents a general overview, an overview of important accounting policies, retained earnings and sales revenue for the period 31 December 2024.

This study aims to determine how much bank financing/credit for micro, small, and medium enterprises can affect Indonesia's economic growth. The results of this study indicate that financing or credit for MSMEs affects economic growth both positively and negatively.

The advancement of digital technology has driven Micro, Small, and Medium Enterprises (MSMEs) to adopt social media and e-commerce-based marketing strategies to expand market reach. This study analyzes the use of social media and e-commerce by Toko UD Kartini as a product marketing strategy. Using a descriptive qualitative method through interviews and observations, it was found that the store relies solely on WhatsApp, without utilizing catalog features or other platforms such as Instagram and online marketplaces. The main challenges include limited human resources and lack of promotional channel diversification. Therefore, digital development strategies such as optimizing WhatsApp Business, using social media actively, and enhancing digital marketing skills are needed to support business growth in the digital era.

This research employs a Systematic Literature Review (SLR) approach to analyze the application of the simplex method as a tool for solving real-world optimization problems. Mathematics education plays a crucial role in developing critical thinking and achieving accurate results. Linear programming, with its highly effective simplex method, is a branch of mathematics proven to solve various optimization challenges such as cost minimization, profit maximization, distribution, and scheduling. In practice, the simplex method is an alternative algorithm that systematically searches for the optimal solution to problems by moving from one feasible solution to another until the best result is achieved. This study identifies, examines, evaluates, and interprets relevant studies on the simplex method's application in real-world contexts. Our review of 20 journals reveals that the simplex method is highly effective in solving a wide range of optimization problems, from large-scale industries to Micro, Small, and Medium Enterprises (MSMEs). Examples of its application include optimizing fish feed costs at PT. Indojaya Agrinusa, maximizing profits for Seblak MSMEs, determining optimal sales quantities for areca nuts, and optimizing the production of tofu and pottery crafts, among others. The simplex method's ability to consider various limiting factors has proven to be extremely helpful.

This study investigates the implementation of the Indonesian Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in improving financial management in micro-enterprises. The case study focuses on the “Barokah” catfish farming business in Sugih Waras Village, Magetan, East Java. Using a qualitative descriptive method involving interviews, observation, and documentation, the study found that the enterprise initially lacked structured financial documentation. Through targeted mentoring, the business owner was able to develop financial reports compliant with SAK EMKM, leading to enhanced financial literacy, accountability, and business credibility. The study underscores the importance of SAK EMKM in promoting financial inclusion and sustainability among micro-enterprises in rural Indonesia.

This study aims to analyze the extent to which Sharia principles can stabilize the micro, small, and medium enterprises (MSME) market through the framework of Islamic demand and supply theory. In conventional economic systems, price fluctuations and market instability are common challenges for MSMEs. In contrast, Islamic economics offers a value-based approach that emphasizes honesty, justice, the prohibition of exploitation, and the concept of fair pricing (tsaman al-mitsli). This research employs a library research method by reviewing primary and secondary sources, including scholarly journals, classical Islamic economic texts, and recent empirical studies. The findings indicate that implementing Sharia principles fosters market stability through the reinforcement of business ethics, transparent information, and the utilization of Islamic instruments such as zakat, infaq, and profit-sharing-based financing. Furthermore, the concept of barakah (blessing) in transactions strengthens consumer loyalty and business resilience. This study concludes that Sharia principles are not only normative but also practical and strategic in addressing the challenges of market instability in the MSME sector. However, this research is limited to theoretical analysis and lacks empirical field data; therefore, future research employing quantitative or case study approaches is strongly recommended.

The National Health Insurance (JKN) program, managed by BPJS Kesehatan, has formed strategic partnerships with micro and small enterprises (MSEs) to support the national healthcare service ecosystem. However, the accumulation of unsettled receivables from BPJS to its MSE partners has created significant challenges to the financial stability of this sector. Based on 2023 data, over 449,000 micro and small businesses were recorded as having outstanding receivables, with a total value exceeding IDR 2 trillion. This study adopts a descriptive quantitative approach to examine the impact of these receivables on the liquidity, solvency, and productivity of MSEs. The findings reveal that although most receivables are classified as “current,” payment delays continue to disrupt cash flow, reduce production capacity, and increase the risk of default. The analysis is grounded in the theoretical frameworks of receivables management, cash flow theory, institutional economics, and the strategic contribution of MSEs to national GDP. The results highlight the urgent need for payment system reform within BPJS, the provision of short-term financial facilities, and the implementation of delay compensation policies to ensure the sustainability of Indonesia’s micro and small enterprise sector.

Currently the growth of culinary is increasingly competitive, Every small medium enterprise must pay attention to the strategies to retain consumers. Promotion and product quality can influence the consumer's purchasing decisions. The objective of this research was to analyze the effect of promotion and product quality on purchasing decisions of Sokressh Malang chips. This research was a quantitative research with variables of promotion and product quality as independent variables while purchasing decisions as the dependent variable. The data collection was conducted by distributing questionnaires from 100 respondents who were instagram followers of Sokressh Malang chips. The respondents were selected through the purposive sampling method. The methods of data analysis used multiple regression analysis and hypothesis testing. The conclusion of this study is that promotion and product quality partially and simultaneously have a positive and significant effect on purchasing decisions for Sokressh Malang chips. It is expected that Sokressh Malang chips can make more attractive promotion, and innovattions on products by improving the product quality, in order that the consumers will be interested to buy Sokressh Malang chips.

Women's empowerment in the sharia economy has great potential in improving family welfare. However, strategic steps are still needed to overcome the various obstacles faced, both in terms of sharia financial education, access to capital, and social support. Women's empowerment in the sharia economy can be realized through various forms, such as micro, small, and medium enterprises (MSMEs) based on halal and thayyib principles, sharia-based financial management, and the use of sharia fintech to expand access to capital. From the results of interviews and observations, it was found that women's empowerment in the sharia-based economy contributed significantly to improving family welfare.

One form of enterprise that represents the potential of villages and receives government support is Micro, Small, and Medium Enterprises (MSMEs). However, limitations in marketing have led to the underrepresentation of local products. This highlights the importance of community service programs. The aim of this program is to enhance the marketing of UMKM products through the utilization of the Shopee marketplace and WhatsApp Business social media. The community service methods used include socialization, training, and direct assistance to UMKM actors in the target area. Shopee is utilized as an online marketplace, while WhatsApp Business serves as a medium for product advertising. This activity aims to provide understanding of the importance of digital marketing, as well as practical skills in creating and managing accounts on Shopee and WhatsApp Business. The results of this program indicate an increase in participants' understanding and ability to use both platforms. The conclusion of this research states that the effective utilization of Shopee and WhatsApp Business can assist UMKM actors in enhancing their marketing and sales, which in turn can drive local economic growth.

This study aims to evaluate the financial feasibility of tempeh production using genetically modified soybeans (Genetically Modified Organisms/GMO) at the Annisa Tempe Micro, Small, and Medium Enterprise (MSME) in Kubu Raya Regency. GMO soybeans are the preferred choice for the business owner due to their stable availability and lower price compared to local soybeans. This research employs a case study approach and utilizes investment feasibility analysis methods, including Net Present Value (NPV), Internal Rate of Return (IRR), and Net Benefit-Cost Ratio (Net B/C). The results show that the business yields an NPV of IDR 779,241,805, an IRR of 20.82%, and a Net B/C of 78.92. These indicators demonstrate that the GMO-based tempeh business at Annisa Tempe MSME is highly feasible from a financial perspective. The study also identifies key challenges such as competition in traditional markets and highlights opportunities through direct distribution and stable raw material supply. These findings are expected to serve as a reference for MSME actors, academics, and policymakers in developing sustainable GMO-based local food businesses.

Many people in the Provincial City have established micro businesses, both small and medium businesses. The types of businesses that are widely run by people in the Provincial City are micro businesses in the form of shops or grocery stalls. Realizing the enormous potential of MSMEs (Micro and Small Enterprises) for the economic development of the community, the Bali Provincial Baznas has launched a program that can help people in the Bali Province to further optimize the businesses they run, namely the Zmart (Zakat Market) program. The purpose of this discussion is to determine the implementation and results of the economic empowerment of the Zmart Program programmed by the Bali Provincial BAZNAS to improve the welfare of MSMEs (Micro and Small Enterprises) in the city of Denpasar, Bali. This research method is qualitative research, data collection is carried out using Observation, Interview and Documentation techniques. Data analysis is carried out using qualitative descriptive analysis. Triangulation method. The results of this study include the implementation of the economic empowerment of the Zmart program which has been implemented in August 2023 well and is running in accordance with the objectives of the Zmart program. And improving the welfare of UMK (Micro and Small Enterprises), especially in Denpasar City, Bali Province, which has benefited from the implementation of the Zmart BAZNAS Bali Province program, both in terms of economy and social.

The European Green Deal is the European Union's strategy to reduce the impact of climate change and carry out major reforms in the agricultural sector. However, small and medium-sized farmers are suffering losses due to shift to more environmentally friendly agricultural system, stricter regulations, reduced subsidies, and restrictions on chemical fertilizers. In this journal, it can be seen how EGD policies create economic and social vulnerabilities that could threaten food security and the internal stability of the European Union. The methods used are a qualitative approach and descriptive analysis of the impact of green deal policies, which affect farmers and the general public. Data collection was conducted through a literature review of previous studies related to the impacts of the Green Deal. This journal discusses four key areas, the transformation of Green Deal policies, economic vulnerabilities faced by farmers, emerging social-political resistance, and implications for non-traditional security. The research indicates that while EGD policies aim to address climate threats, their implementation has led to non-security issues. A balance between climate and long-term food security is needed. To address social and economic changes at the domestic and regional levels, this study emphasizes the importance of inclusive and adaptive green transition policies.

cro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economy but often face challenges in meeting legal requirements such as Business Identification Numbers (NIB), Household Industry Food Production Permits (PIRT), and Halal Certification. This study aims to analyze the role of Thematic KKN (Community Service Program) students in the Industrial Cluster in enhancing MSME actors' understanding of these legal aspects through entrepreneurship workshops. A case study was conducted on MSMEs in Kayumalue Pajeko Village.The method used was a participatory approach through workshops integrating theory and practice. The results showed that the workshops effectively improved MSME actors' understanding of the procedures for obtaining NIB, PIRT, and Halal Certification. Additionally, the program facilitated MSMEs in initiating the process of managing legal documents independently.Thematic KKN students acted as facilitators, providing direct guidance and assisting in overcoming obstacles such as limited initial knowledge and lack of access to technology. However, challenges such as limited mentoring time and technical barriers were also encountered.In conclusion, the program had a positive impact on MSME development in Kayumalue Pajeko and provided practical experience for students. Recommendations for program development include the need for continuous mentoring, collaboration with the government, and additional training to ensure sustainable outcomes.

This community service program aims to empower housewives in Pendrikan Lor Subdistrict through training in processing fabric scraps into creative products, such as keychains, headbands, and brooches. This activity is expected to provide practical skills and knowledge that can be applied to establish and develop Micro, Small, and Medium Enterprises (MSMEs) based on local resources. The training is conducted in a participatory manner with a focus on hands-on practice, enabling participants to produce marketable products and enhance their economic independence. The program's outcomes demonstrate improved technical skills and motivation to start businesses, as well as positive contributions to reducing textile waste in the surrounding environment. Thus, this community service initiative supports women's economic empowerment and the development of sustainable, creative MSMEs in the region.

Reducing product quality is one of the main challenges in the Tofu processing industry, especially in the Sumedang Bumi Armasta Tofu business which is small to medium-scale. The processing, which still maintains the traditional method without the help of technology, has been carried out for many years, but the processing that is still traditional has turned out to cause a dependence on expert employees which if not present will have a direct impact on the quality and quality of the Tofu products produced and the skills of new employees are not optimal in replacing the role of expert employees if they are unable to attend. This study aims to analyze employee development strategies in improving the quality of tofu products using the Fishbone (cause-and-effect) approach. The research method used is qualitative descriptive with data collection techniques through observation and interviews. The results of the analysis show that Human factors (HR) are the main cause of the decline in the quality and quality of Tofu products in Sumedang Tofu SMEs which can be seen from changes in texture, aroma, appearance, and size that are not suitable. Therefore, employee development strategies need to be carried out such as job training, assistance for new employees, and standardization of SOPs that are considered effective in improving the quality of Tofu products to remain consistent.

Technology-based financial innovation has led to the emergence of crowdfunding platforms, which are now expanding into the realm of Islamic finance. This study aims to examine how the principles of Islamic economics are integrated into Sharia-compliant crowdfunding practices, particularly in financing Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The research employs a qualitative descriptive approach through literature review and case studies of several prominent Sharia crowdfunding platforms in Indonesia. The findings show that Sharia crowdfunding not only adheres to Islamic principles such as the prohibition of riba (usury) and gharar (uncertainty), but also applies concepts of justice, transparency, and partnership within contract structures. However, challenges related to Sharia financial literacy, regulation, and public trust remain significant obstacles. This study recommends enhancing Sharia financial literacy and strengthening regulations to support a sustainable Sharia crowdfunding ecosystem.

This study aims to analyze the acceptance of the use of Online Single Submission (OSS) system technology in MSMEs in Biromaru District, Sigi Regency. Using a qualitative descriptive approach and a Technology Acceptance Model (TAM) framework, this study explores two main aspects: the perception of ease and usability of OSS systems. The data was collected through in-depth interviews with MSME actors. The results of the study show that the majority of MSME actors in Biromaru District have not used the OSS system independently due to low digital literacy, limited understanding of the OSS process, and dependence on third-party assistance. Thus, the successful implementation of the OSS system requires increased technical assistance, continuous socialization, and system improvements to be more user-friendly and adaptive to the conditions of MSME actors in the region.

This research is conducted using the normative juridical method and aims to analyse the impact of the enactment of the Perppu on the regulation of non-minimum authorised capital in the establishment of a limited liability company. The Perppu on Job Creation changes several important aspects of the Limited Liability Company Law, including the elimination of the minimum authorised capital requirement. While these changes are intended to ease the establishment of micro, small, and medium enterprises (UMKM) and adapt to economic and technological developments, there are concerns regarding their impact on creditor protection and public confidence in limited liability companies established without clear authorised capital. The results show that the lack of clarity regarding authorised capital may negatively impact the company's credibility, access to financing, and legal protection. This change can also reduce trust from external parties such as investors, creditors, and business partners, and create uncertainty among employees and management.

This study aims to examine managerial strategies implemented by MSMEs (Micro, Small, and Medium Enterprises) to enhance their competitiveness in the digital era using a qualitative method. MSMEs face significant challenges in maintaining their existence and expanding their market amid rapid technological advancements. Through in-depth interviews and observations with MSME actors, this research explores how digital transformation, digital marketing strategies, and digital capability development are managed managerially to improve operational effectiveness and broaden market reach. The results indicate that the application of digital management, including the utilization of social media, e-commerce, and management information systems, can increase brand awareness, customer loyalty, and business efficiency. Furthermore, the development of digital skills among human resources is a key factor in the successful digital transformation that positively impacts MSMEs’ competitiveness in local markets. This study provides recommendations for MSME practitioners and stakeholders to comprehensively integrate digital strategies to face competition in the digital era.