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Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting national economic growth, particularly through their contributions to job creation and the development of local potential. MSMEs serve as the backbone of inclusive economic development by reaching various segments of society. However, despite their strategic importance, MSMEs often face internal challenges, including the risk of fraud committed by employees. This study aims to examine the forms of fraud risk occurring within the MSME HJ.GUS BUSANA and analyze their impact on business operations. A qualitative descriptive approach was used, with data collected through direct interviews with the business owner. This method allowed for a contextual and in-depth understanding of the types of fraud experienced. The findings reveal two primary forms of employee fraud that pose a threat to operational efficiency and business sustainability. First, the excessive use of raw materials without the owner’s knowledge or approval, categorized as a high-risk behavior. Second, the use of business facilities such as equipment and working hours for personal purposes, categorized as a moderate-risk behavior. These practices lead to resource wastage, increased operational costs, and decreased productivity. The impact of such fraud is not only financial but can also erode trust within the workplace environment. Therefore, a more effective internal control system is essential, including proper monitoring of material usage and access to business resources. Additionally, instilling strong work ethics and a sense of responsibility among employees is crucial in building a positive organizational culture. Implementing these measures is key to ensuring that MSMEs can not only survive but also grow sustainably amidst the ever-changing business landscape. Strengthening internal supervision and ethical awareness can significantly reduce the risk of fraud, thereby enhancing the long-term resilience and performance of the enterprise.

Mount Kerinci is one of Indonesia’s premier climbing tourist destinations, attracting a growing number of visitors each year. This rapid increase in tourism has brought about significant ecological and social pressures on the surrounding environment and communities. Kersik Tuo Village, serving as the primary gateway to the hiking trail, holds a pivotal role in managing these pressures through sustainable tourism practices. This study aims to analyze the role of the Kersik Tuo Village Government in advancing sustainable tourism development using a qualitative descriptive approach, guided by William N. Dunn's program evaluation framework. The framework assesses five key criteria: effectiveness, efficiency, adequacy, equity, and responsiveness. Findings indicate that the village government has implemented several important initiatives, such as developing basic infrastructure, conducting human resource training, running environmental awareness campaigns, and collaborating with the village-owned enterprise (BUMDes) to boost local economic development. Despite these positive steps, significant challenges persist. Waste accumulation above 3,000 meters remains a critical environmental concern, alongside widespread illegal climbing activities that threaten the conservation area. Economic benefits are unevenly distributed among community members, and village officials face limitations in technical capacity, hindering effective management. While the government shows good responsiveness to environmental issues, its efforts fall short in addressing social conflicts and systematic trail monitoring. To address these gaps, the study recommends strengthening institutional frameworks, enhancing coordination among all tourism stakeholders, establishing preventive monitoring systems for trails, and promoting inclusive economic empowerment. These combined efforts are essential to foster equitable, participatory, and sustainable governance for climbing tourism within the Mount Kerinci conservation area, ensuring long-term preservation and community welfare.

The rapid development of information technology has had a significant impact on various sectors of life, including micro-enterprises such as meatball stalls. Amidst increasingly fierce competition and the need for operational efficiency, many micro-enterprises are shifting from manual management systems to digital systems. This study aims to explain the background, objectives, and benefits of utilizing information technology in managing meatball stalls, with a focus on the implementation of the Odoo application as a business management solution. Odoo is an open-source Enterprise Resource Planning (ERP) system that offers various functional modules such as Point of Sale (POS), inventory management, accounting, and Customer Relationship Management (CRM). Through the implementation of Odoo, meatball stalls can manage various operational aspects in an integrated manner, from recording sales transactions, managing raw material stock, financial reporting, to customer relations. The results of this technology implementation show significant improvements in data recording accuracy, service speed, and ease of decision-making based on accurate and real-time data. In addition, this technology also provides opportunities for stall owners to develop their businesses more professionally and competitively. Thus, the integration of information technology like Odoo not only improves efficiency and productivity but also contributes to economic growth by strengthening the micro-enterprise sector. This digital transformation is expected to be a strategic step in realizing a modern meatball stall that can compete in the digital era.

Micro, Small, and Medium Enterprises (MSMEs) are one of the sectors that have an important role in supporting Indonesia's national economy. Its contribution is enormous to the Gross Domestic Product (GDP), job creation, and increased innovation, especially in the face of global economic challenges and social inequality. This research aims to examine in depth the role of MSMEs in encouraging Indonesia's economic growth and identify various challenges faced by this sector. The method used in this study is library research, by analyzing various sources of scientific literature, policy reports, and relevant empirical data related to the role of MSMEs. The results of the study show that MSMEs not only contribute to increasing national GDP, but also become the main driving force in providing jobs for the community, especially in rural and suburban areas. In addition, MSMEs are also an important means in the development of local innovation, especially in the use of simple technology that is in accordance with community conditions. However, MSMEs also face a number of serious challenges that can hinder their contribution to economic growth. These challenges include limited access to digital payment systems, low quality of human resources (HR), weak marketing networks, and limited capital and technology. Thus, to increase the role of MSMEs in national economic development, synergy is needed between the government, the private sector, and financial institutions in providing comprehensive and sustainable support. The support includes training on human resource capacity building, access to capital, digital transformation, and strengthening the business ecosystem. This research is expected to contribute to the development of policies that favor the empowerment of MSMEs in Indonesia.

This study aims to analyze interest rate risk management in Micro, Small, and Medium Enterprises (MSMEs) that use People's Business Credit (KUR) facilities, with a case study at the Kari Water Drinking Water Depot in Kulim District, Pekanbaru City. Fluctuations in interest rates are one of the financial risks that can affect the continuity of MSME businesses, especially in terms of the ability to pay credit obligations. This study uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results of the study indicate that the Kari Water Depot faces financial risks due to interest rate fluctuations, operational risks related to water distribution and quality, and legal risks due to drinking water quality regulations. The application of risk management based on ISO 31000 has been proven to help in the process of systematic risk identification, analysis, and mitigation. The mitigation strategy through investment in Reverse Osmosis (RO) technology is considered effective because it can improve product quality and operational efficiency. However, the success of this strategy is greatly influenced by the readiness of human resources, access to financing, and mature risk planning. This study recommends the importance of risk management training for MSMEs and policy support in the form of access to affordable funding and environmentally friendly technology to improve the competitiveness and sustainability of MSMEs amidst economic dynamics.

CV. Apris Expressindo is a private company engaged in the construction and distributor of U-PVC frames. In its business process activities, CV. Apris Expressindo still does not utilize technology optimally, so that the transfer of information regarding offers, sales, purchases, product stock, suppliers, customers, and financial reports is still done manually. This causes inefficient business processes including: slow fulfillment of customer orders, product pricing errors between divisions, product marketing that is not optimal, financial reports that cannot be seen and controlled by company leaders. Therefore, it is necessary to implement Enterprise Resource Planning (ERP) which aims to overcome these problems. The methodology used in this study was carried out in several stages, namely, data collection: interviews, observation and literacy studies, business process analysis: activity diagrams and use case diagrams, implementation: installation, configuration and module customization, testing: blackbox and UAT (User Acception Test) . The results of this study indicate that the ERP software that has been selected and implemented, namely the Odoo application, can improve and simplify business process activities and can minimize any problems faced today. It is hoped that with this ERP system business operations can be more effective and efficient so that it is expected to provide more financial benefits for CV Apris Expressindo.

Keripik Singkong Alif, a micro-enterprise located in Suka Damai Village, faces challenges in managing human resources due to its traditional and unstructured operational system, leading to inefficiencies and obstacles in business development. To address this issue, socialization and education on Digital Talent Management (DTM) were conducted as a solution to improve HR management through a simple and applicable digital approach. This activity aimed to educate micro-business actors on the importance of talent management. The methods used included field observations, interviews, socialization, training, mentoring, and step-by-step evaluation to ensure that business owners could understand and independently implement the system.  The results of the activity show that the socialization program consisted of several stages, namely observation, problem identification, implementation of socialization and education, and evaluation. Through four days of socialization and education, Keripik Singkong Alif successfully established a clearer division of tasks, recognized employee potential, and agreed on work procedures through the development of a simple Guidebook. The digital approach used effectively raised awareness among business owners about the importance of work documentation and performance evaluation, despite initial challenges in digital literacy.

The increasingly rapid development of digital technology is pushing MSMEs to adapt to change to remain competitive in the market. One strategic step that can be taken is to adopt a Management Information Sistem (SIM) to support information management, accelerate decision-making processes, and improve business efficiency. This article examines how MSMEs can optimize the use of MIS in their business activities, highlighting the benefits, challenges, and appropriate implementation strategies. The analysis shows that MSMEs' digital capabilities, human resource training, and the availability of technological infrastructure are critical components in supporting the successful optimization of MIS in the digital era.  

Strengthening transparency and accountability in the financial management of Village-Owned Enterprises (BUMDes) is crucial in promoting good village governance. However, many BUMDes still face challenges such as weak record-keeping systems, the absence of internal audits, and limited human resource competencies in financial aspects. This community service activity aims to build an internal audit system as a strategy to improve the financial governance of BUMDes in Pematang Serai Village, Tanjung Pura Sub-District. The approach used is Community-Based Participatory Action Research (CBPAR), which emphasizes active community involvement throughout the process. The stages of the activity include problem identification, internal audit and basic accounting training, preparation of financial SOPs, implementation of the initial audit, and evaluation of the results. The results show that BUMDes administrators are able to independently conduct internal audits, compile cash reports and transaction documentation more systematically, and present the results in village deliberation forums. This activity also succeeded in increasing the capacity of administrators to compile simple digital reports using Excel. Community participation also encouraged the formation of a new culture that is more transparent and open to the process of managing village finances. This activity not only produced administrative outputs but also created institutional transformation that promotes more integrity-based BUMDes governance. The educational-participatory approach in internal audits has proven effective and is feasible to be replicated in other villages with similar conditions as part of efforts to strengthen good governance at the local level.

In response to increasing competition in the manufacturing sector, PT X—a copper busbar manufacturing company—implemented Lean Manufacturing supported by Value Stream Mapping (VSM) to improve production efficiency and reduce supply chain costs. This study utilizes VSM, Value Stream Analysis Tools (VALSAT), and Root Cause Analysis (5 Whys) to identify sources of waste and formulate improvement strategies. The analysis identified three dominant wastes: waiting time, product defects, and excess inventory. These were mainly caused by the lack of standardized material procedures, inadequate supporting equipment, and poor integration between the incoming inspection process and the Enterprise Resource Planning (ERP) system. To address these issues, the study proposes installing silica rolls, providing air wipers and flatness tools, developing standardized work instructions, and integrating Internet of Things (IoT) technology with the ERP system for real-time monitoring. As a result of implementing these solutions, PT X successfully reduced its defect rate from 6.23% to 1.32%, decreased lead time, and achieved notable savings in supply chain costs. The findings demonstrate that integrating Lean Manufacturing principles with VSM can effectively eliminate non-value-added activities, streamline production processes, and enhance overall competitiveness. This study reinforces the strategic value of Lean tools in continuous improvement initiatives within the manufacturing industry.

This study aims to examine the role of the Enterprise Resource Planning system in improving the quality of corporate financial reports. Accurate, relevant, and timely financial reports are the main key to effective decision making by management and stakeholders. However, many companies, especially in Indonesia, still face obstacles in preparing financial reports due to manual processes that are prone to errors, information delays, and lack of data integration. The Enterprise Resource Planning system as an integrated information technology solution is expected to be able to overcome these problems by automating business processes and providing data in real time. The research method used is a literature review that examines various sources of scientific literature related to the implementation of Enterprise Resource Planning and its impact on the quality of financial reports. The results of the study indicate that the implementation of Enterprise Resource Planning significantly improves the accuracy, efficiency, relevance, and timeliness of financial report preparation, while supporting data transparency and accountability. Constraints such as limited human resources, implementation costs, and resistance to change remain challenges that must be managed properly. This study concludes that Enterprise Resource Planning has a strategic role in improving the quality of financial reports and is an important investment for companies that want to increase their competitiveness and effectiveness of financial management in the digital era.

This study aims to analyze the implementation of Total Quality Management (TQM) and its influence on employee performance at the Kepiting Soka Micro, Small, and Medium Enterprise (MSME) in Pangkalan Batu, Langkat Regency. This MSME operates in the soft-shell crab processing sector and faces challenges in maintaining product quality and production efficiency. The research uses a qualitative descriptive method, with data collection techniques including observation, interviews, and documentation. The results show that TQM implementation remains informal and unstructured. Although work practices such as precision and compliance with instructions reflect basic TQM principles, employee understanding of the concept is limited. Employee involvement in quality evaluation is also minimal, and there is no documented quality management system in place. The main obstacles In applying TQM in this MSME include a lack of training, limited resources, and the absence of clear Standard Operating Procedures (SOPs). Therefore, a gradual implementation of TQM is necessary, starting with the development of SOPs, regular training, and strengthening commitment to quality. These steps are expected to improve employee performance and enhance the competitiveness of The product in the market.    

Enterprise Resource Planning (ERP) systems have become the operational backbone of many modern companies, not only as a data integration tool but also as a crucial pillar in management control systems (MCS). This study aims to comprehensively analyze the impact of ERP implementation on operational efficiency and corporate accountability. Using a qualitative approach through literature study and case review, this study explores how ERP facilitates real-time and integrated information flow, which in turn improves managerial decision-making capabilities, resource optimization, and increased transparency and accountability at various levels of the organization. The results show that ERP contributes significantly to increased efficiency through process standardization and reduced redundancy, and strengthens accountability by providing clear audit trails and reliable data. However, the success of the implementation is highly dependent on factors such as top management support, adequate employee training, and alignment with business strategy.  

This study aims to analyze the cash disbursement accounting system for building maintenance at PT Bernofarm Pharmaceutical Company, a national pharmaceutical firm that has implemented an Enterprise Resource Planning (ERP) system. The primary issue addressed is the effectiveness of internal control mechanisms in handling cash disbursements, particularly cash transactions that are susceptible to errors and fraud. A qualitative descriptive case-study approach was adopted, using the COSO Framework—including control environment, risk assessment, control activities, information & communication, and monitoring. Data were collected through direct observation, interviews, and internal document analysis. Findings indicate that PT Bernofarm has implemented segregation of duties, tiered authorizations, and effective use of ERP for recording and disbursing funds. Nonetheless, weaknesses were found regarding the timely submission of cash transaction receipts and delays in physical document reporting, which affect data accuracy. Consequently, strengthened reporting procedures and a more comprehensive digital archiving system are recommended. This research offers practical contributions to reinforcing digital-based cash disbursement accounting systems and highlights the importance of adaptive internal control in the context of cash transactions.

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.

This study aims to analyze the product diversification strategy implemented by Pegadaian Purwokerto Branch and its impact on the company's financial stability. A qualitative descriptive approach was applied using a case study method through structured interviews, direct observations, and internal document analysis. The research also integrates the General Electric (GE) Matrix to map the business strength and market attractiveness of each diversified product. The findings reveal that Pegadaian’s diversified products—such as gold savings, vehicle financing, and Hajj/Umrah financing—have significantly contributed to expanding market reach and increasing revenue. This success is supported by comprehensive feasibility studies, structured risk management systems, and the operational role of branch-level human resources. Nevertheless, challenges remain, particularly in service digitalization and HR readiness. This research contributes both theoretically and practically to product development strategies in financial services, especially for state-owned enterprises seeking sustainable business growth through data-driven diversification.

The corruption that occurred at PT Pertamina reflects the weak integrity of public officials and the inadequacy of internal oversight systems. The positive legal approach has proven ineffective in addressing corruption in practice. Therefore, this study departs from the need for an alternative approach based on Islamic political values such as trustworthiness (amanah), justice, and supervision in addressing corruption within state-owned enterprises (SOEs). This research employs a descriptive qualitative approach using a literature review method. Data were collected from academic journals, official reports by the Corruption Eradication Commission (KPK) and the Audit Board of Indonesia (BPK), as well as credible media sources. The data were analyzed by categorizing them according to the principles of trustworthiness, justice, and supervision, and then interpreted through the framework of Islamic political thought to deeply understand the root causes of corruption. Corruption in PT Pertamina involves power protection, budget manipulation, and procurement fraud. Violations of trust, injustice in resource distribution, and weak supervision indicate the absence of Islamic principles in corporate governance. Ethical and spiritual values have not yet been internalized within the bureaucratic system and organizational culture of SOEs. This study concludes that corruption in PT Pertamina is a result of the loss of trust, the breakdown of justice, and weak oversight. An Islamic political approach that emphasizes ethics and spiritual responsibility is highly relevant to be applied. These values can help form a just and transparent governance system and rebuild public trust in SOEs.

In the modern era marked by rapid technological developments, enterprise systems play a crucial role in improving business efficiency and competitiveness. This study analyzes the role of enterprise systems in supporting business strategies, increasing productivity, and optimizing the management of company resources. The research method used is a qualitative approach with literature studies and case study analysis from various companies that have implemented enterprise systems. The results of the study indicate that the implementation of enterprise systems, such as Enterprise Resource Planning (ERP) and Customer Relationship Management (CRM), can provide significant benefits in decision making, business process automation, and increased coordination between departments. However, challenges such as implementation costs, system complexity, and the need for employee training are also factors that must be considered in the adoption of this technology. Therefore, the right implementation strategy and adjustment to business needs are key factors in the success of enterprise systems in supporting business development in the modern era.

Hazard Analysis and Critical Control Points (HACCP) is a food safety management system designed to identify, analyze, and control physical, chemical, and biological hazards throughout the food production process. In the context of Small, and Medium Enterprises (SMEs) in Indonesia, HACCP implementation is essential to ensure food safety, improve product quality, and enhance access to modern and export markets. This study is a literature review that analyzes 14 scientific articles published between 2000 and 2025, sourced from Scholar and Sinta databases. The analysis focused on abstract keywords to identify key concepts, findings, and research gaps regarding HACCP implementation in SMEs food businesses. The review findings indicate that HACCP offers positive impacts such as improved production efficiency, extended shelf life, and reduced contamination risks. The establishment of Critical Control Points (CCPs) in stages like grinding, packaging, and storage has proven effective in preventing potential hazards. However, several challenges hinder effective implementation, particularly in SMEs. Common obstacles include limited human resources, lack of technical knowledge, inadequate basic sanitation infrastructure, and weak documentation and monitoring systems. Several studies also emphasize that successful HACCP implementation relies heavily on intensive mentoring and strong support from government bodies, academia, and business partners. Therefore, a collaborative and strategic approach is essential to optimize HACCP implementation within the SMEs sector, contributing to an inclusive, adaptive, and sustainable national food safety system.

The main issue in implementing enterprise architecture (EA) for housekeeping services at PT Trisarana Aditama Mitra is the operational and technological risks that may hinder the success of digital transformation. This research utilizes the TOGAF framework as a systematic approach to identify, assess, and manage risks during EA development and deployment. The results indicate that applying TOGAF can mitigate risks related to human resources, technology systems, and business processes, thereby improving the efficiency and quality of housekeeping services.