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

This Community Service (PkM) program aims to provide assistance in financial recording and direct involvement in the production process at the Wisnu Batik SME. The main focus of the activity is to support the sustainability of micro-enterprises based on local culture, particularly through improved management and the preservation of traditional values. The activity was carried out for two months in the form of field work practice (PKL), using participatory observation methods, semi-structured interviews, and direct documentation. One of the main results of the activity was the implementation of a quarterly financial recording system based on SIINAS (National Industrial Information System), which has been proven to improve the accuracy and transparency in the preparation of business reports. Furthermore, the direct involvement of the interns in the traditional batik production process provided important insights into the production stages, the cultural values ​​contained, and the challenges faced in maintaining quality and continuity of production. Analysis of the cost of goods manufactured (COGS) and monthly revenues showed that the Wisnu Batik SME has great potential for sustainable development if managed with a more systematic and professional approach. The synergy between good financial management and production process efficiency is an important foundation in strengthening the competitiveness of SMEs in the midst of market competition. This activity also serves as concrete evidence that collaboration between the world of education and MSMEs can encourage positive transformation in micro-business management towards a more modern, measurable, and culturally value-based direction.

This study aims to analyze the influence of green advertising, green packaging, and green product on the purchase decision of The Body Shop products, with customer satisfaction as an intervening variable. The background of this research is based on increasing consumer awareness of environmental issues, which drives changes in consumer preferences towards environmentally friendly products. Green marketing strategies are important in shaping a positive brand image and influencing consumer purchasing behavior. This study uses a quantitative approach with a path analysis method processed using SPSS software. The respondents in this study amounted to 100 students from the Faculty of Economics and Business, Wijaya Kusuma University Surabaya who had bought The Body Shop products. The results of the analysis show that green advertising, green packaging, and green products have a significant effect on customer satisfaction. Furthermore, green advertising and green products have also been shown to have a direct influence on consumer purchase decisions, while green packaging does not show a significant influence on direct purchase decisions. In addition, customer satisfaction has been shown to play a significant mediating variable in the relationship between green marketing variables and purchase decisions. These findings confirm that the implementation of green marketing strategies not only has a positive impact on the company's image and social responsibility, but also plays an important role in increasing customer satisfaction and encouraging consumers to make purchasing decisions. Therefore, companies are advised to continue to develop and integrate eco-friendly elements in their marketing strategies to increase competitiveness and consumer loyalty. This research also makes a theoretical contribution to the development of consumer behavior studies related to sustainable marketing, especially among the younger generation.

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 determine the influence of service quality, facilities, and location on guest satisfaction at New Puri Garden Hotel Semarang. In the increasingly competitive hospitality industry, understanding the factors that influence guest satisfaction is crucial for enhancing customer loyalty and business competitiveness. This research uses a quantitative approach with a survey method. The population in this study consisted of all guests staying at New Puri Garden Hotel Semarang, totaling 97 individuals. The sampling technique used was random sampling, where the entire population was taken as the sample, resulting in 97 respondents. The research instrument was a questionnaire designed based on indicators of each variable. The data analysis technique employed was multiple linear regression analysis to examine the effect of independent variables (service quality, facilities, and location) on the dependent variable (guest satisfaction). The results of the analysis show that service quality has a positive and significant effect on guest satisfaction. This is evidenced by the t-value of 3.702, which is greater than the t-table value of 1.660, with a significance value of 0.005 (< 0.05). Facilities also have a positive and significant influence on guest satisfaction, with a t-value of 3.118 > 1.660 and a significance value of 0.002 (< 0.05). Meanwhile, location has the strongest influence on guest satisfaction, with a t-value of 6.468 > 1.660 and a significance value of 0.000 (< 0.05). Based on these results, it can be concluded that partially, the three variables—service quality, facilities, and location—have a positive and significant effect on guest satisfaction. These findings indicate that improving service quality, providing adequate facilities, and choosing a strategic location are essential factors in creating a satisfying guest experience. Therefore, hotel management should prioritize the development and enhancement of these three aspects to maintain and increase customer satisfaction in a sustainable manner.

The global halal industry is experiencing exponential growth with a market value of trillions of dollars, creating significant economic opportunities for Southeast Asian countries with large Muslim populations. The micro-livestock sector has unique characteristics that require a specialized approach in the implementation of an integrated halal assurance system, given limited resources, technical capacity and access to technology. The complexity of implementation presents multidimensional challenges covering technical, economic, social and regulatory aspects that require comprehensive analysis to understand the socio-economic impact on the sustainability of micro farms1. This study aims to analyze the socio-economic impact of implementing an integrated halal assurance system on the sustainability of micro livestock enterprises in Southeast Asia through an integrated legal and business perspective. Systematic literature review using PRISMA guidelines with searches through Google Scholar and Scopus for the period 2020-2025. Inclusion criteria included studies of halal assurance system implementation on Southeast Asian micro farms, socio-economic impact analysis, and integration of legal-business perspectives. Quality assessment using the Mixed Methods Appraisal Tool (MMAT) with systematic data extraction using Microsoft Excel 2021. Of the 321 articles identified, 7 high-quality studies were included with a selectivity rate of 2.2%. The findings show variations in implementation approaches between countries: Indonesia with Law No. 33/2014 and SEHATI program, Malaysia through JAKIM with MS 1500:2019 standard, Singapore via MUIS with strict supervision. Positive social impacts include increased social acceptance, empowerment of women and minority groups, and establishment of collaborative networks such as halal cooperatives. Significant economic impacts include increased consumer confidence, wider market access, and product competitiveness with premium prices of up to IDR 37,500/kg for certified products. Integration of legal-business perspectives creates synergy through ASEAN regulatory harmonization, blockchain technology, and multi-stakeholder collaboration. The implementation of an integrated halal assurance system has a transformative impact on the sustainability of Southeast Asian micro livestock businesses, strengthening the regional halal economy and contributing to the Sustainable Development Goals.

Bos Salad Bengkalis is a culinary company that offers healthy and fresh salads. With rapid business growth, managing customer data, reward programs, and transactions is becoming increasingly important. For this reason, a Mobile-based membership management system is needed that can improve customer experience by creating a Reward program, then to facilitate management and customer transaction data, a Website-based system is also made for the admin. This research aims to design and develop an effective and efficient customer membership management system using the Rapid Application Development (RAD) method. This method was chosen because it allows rapid and orderly development, so that the system built can meet the needs. The main features to be developed include member registration, member profile management, point and reward system, and transaction management. Through the implementation of this system, Bos Salad Bengkalis can obtain more accurate data on customer behavior and preferences. Thus, the development of this membership management system is a strategic step for Bos Salad Bengkalis in facing challenges and taking advantage of opportunities in today's digital era.

MSMEs have proven to be a resilient sector in facing various economic crises in Indonesia, including the crisis caused by the COVID-19 pandemic. However, digitalization among MSMEs in Indonesia has not yet yielded significant or tangible results. In addition, MSMEs face numerous challenges in adapting to digital markets, particularly in terms of financing. Therefore, it is essential to identify the factors that influence business development and income, particularly for culinary MSMEs in Denpasar City. This study aims to analyze the effect of People's Business Credit and the use of the QRIS on business development and income, as well as their indirect effects through business development. A quantitative approach was employed in this research, which was conducted on culinary MSMEs in Denpasar City. A total of 99 MSME units were selected using purposive sampling. Data were collected through observation and interviews, and analyzed using path analysis. The results indicate that: (1) KUR and QRIS usage have a direct positive effect on business development; (2) KUR, QRIS usage, and business development have a direct positive effect on the income of culinary MSME actors; and (3) KUR and QRIS usage indirectly influence income significantly through the mediation of business development.

The rapid technological developments of this decade have had a positive impact on the transparency of information in financial reports. Transparent financial report information demonstrates the quality of the financial reports. Public accountants are tasked with providing an opinion on the fairness of the presented financial reports. The standard used by a public accountant in assessing the fairness of financial reports is the Public Accounting Auditing Standards (SPAP). The SPAP contains guidelines for carrying out the audit cycle systematically and in accordance with procedures, starting from the pre-engagement, planning, and reporting stages. Therefore, it is crucial to conduct audit report preparation training for prospective auditors, conducted by a team of lecturers from the Faculty of Economics and Business, Dian Nuswantoro University through a community service program. This community service activity took as participants prospective auditors from STIE Semarang students at KAP Sarastanto and Rekan in Semarang City. This activity was carried out so that prospective auditors could be provided with the knowledge and skills to complete the audit cycle from pre-engagement to reporting. The methods used in this community service program were presentations and mentoring, while the training material for preparing audit reports was carried out by the community service team and practitioners (auditors) from KAP Sarastanto and Rekan. The results of this training show that prospective auditors (STIE Semarang students) are able to understand the audit cycle systematically and are able to realize the importance of audit reports for stakeholders.

This study aims to evaluate business development strategies by applying the SWOT analysis method (Strengths, Weaknesses, Opportunities, Threats) as a tool in the strategic planning process. The method used is a literature review, in which data were obtained by examining various academic sources such as books, journals, and relevant research reports. The findings of this review indicate that SWOT analysis provides a comprehensive understanding of a business's internal and external conditions. By leveraging strengths and opportunities while identifying weaknesses and threats, business actors—especially MSMEs—can design more focused and realistic strategies, such as SO, WO, ST, and WT strategies. SWOT analysis is not only theoretical but has also proven effective in various business development contexts. Therefore, the application of this method is highly recommended as a foundation for formulating sustainable business development policies and directions.

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.  

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 rapid growth of Micro, Small, and Medium Enterprises (MSMEs) in Tabanan Regency has been driven by economic development, digitalization, and changes in consumer behavior following the COVID-19 pandemic. Despite the continuous increase in the number of MSMEs each year, business owners face significant challenges, such as limited adoption of digital technologies, increasing market competition, and restricted access to working capital. This study aims to analyze the effect of QRIS usage, e-commerce, and capital on MSME income both simultaneously and partially in Tabanan Regency. A quantitative method was employed using multiple linear regression analysis. The sample was determined using a non-probability sampling method with an accidental sampling approach. The results show that QRIS, e-commerce, and capital simultaneously have a significant effect on MSME income in Tabanan Regency. Partially, QRIS usage and capital have a positive and significant effect on income, while e-commerce does not have a significant partial effect. This indicates that although e-commerce can expand market reach, intense competition and limited technological literacy among the local population hinder its impact on MSME income in the region.

The role of micro, small, and medium enterprises (MSMEs) is very significant for the growth of Indonesia’s economy, accounting for 99% of all business units. The development of MSMEs in Blitar Regency has experienced significant growth in terms of both the number of entrepreneurs and revenue. The objectives of this research are (1) to identify and analyze the potential of the creative economy in the development of MSMEs in Blitar Regency, (2) to formulate appropriate strategies to enhance the competitiveness and growth of MSMEs in the creative economy sector in Blitar Regency. The approach used in this research is a phenomenological qualitative approach. Data collection techniques were carried out through observation and structured interviews conducted with key informants of this study, such as MSMEs actors, local government officials from the Department of Industry and Trade, and the Cooperative Office. The data analysis technique was conducted using data triangulation with the following steps: data collection, data analysis, conclusion, and data validation. The research results show that the creative economy model used by the local government in developing MSMEs in Blitar Regency includes the utilization of ideas and creativity, strengthening MSMEs through digitalization, business mentoring, development of superior products, and connection with the people's economy. The challenges in the development of MSMEs include increasingly tight market competition both online and offline; limited access to capital; limited access to digital technology; lack of understanding of business management; limited product innovation; ineffective marketing; and business legality. The strategies implemented include enhancing digital marketing, improving product and service quality, strengthening business capital, increasing capacity and skills, utilizing technology, promoting and marketing products, and strengthening institutions and governance.

The growth of the Islamic economy in Indonesia requires financing instruments that are not only in line with Islamic principles but also capable of driving the real sector productively. Istisna' contracts, which involve the sale of goods by order, offer a promising solution for financing construction projects, manufacturing, and micro-businesses. This study aims to explore the definition, role, and implementation of istisna' contracts in supporting the growth of the Islamic economy. Using a descriptive qualitative method based on literature review and normative-economic approaches, the study finds that istisna' contracts can enhance productivity, create employment opportunities, and support sustainable economic development. However, their implementation still faces challenges such as limited public understanding, financing risks, and a lack of education for business actors. Therefore, efforts to optimize the use of istisna' in Islamic financial institutions are essential

UMKM in Indonesia have an important role in economic growth, as well as being able to absorb labor, and distribute development results. The purpose of this study was to determine the effect of business capital, product innovation, and marketing strategies on the perception of profitability of culinary UMKM actors in the Pekalongan area. The population in this study were culinary UMKM actors in the Pekalongan area. The sampling technique was purposive sampling so that 95 respondents were obtained. The questionnaire was distributes via Google Form and direct distribution to culinary UMKM actors in the Pekalongan area and measured on a Likert scale 1-5. The collected data were processed using Multiple Linear Regression. The results showed that business capital, product innovation, and marketing strategies had a partial and simultaneous effect on the perception of profitability of culinary UMKM actors in the Pekalongan area.

This study aims to formulate sustainable and competitive business strategies for Trans Metro Pekanbaru (TMP), a public transportation system managed by UPTD under the regional government. Using the Business Model Canvas (BMC) as the primary framework, supported by SWOT, Porter’s Five Forces, and PESTLE analyses, this research identifies the internal and external factors influencing TMP’s performance. The study found major challenges such as decreased ridership, lack of digital integration, and growing dependence on private vehicles. However, the flexibility offered through BLUD-based governance provides opportunities to improve innovation and service performance. Strategic recommendations include enhancing the value proposition, diversifying customer segments, and digitalizing distribution channels. These strategies are expected to strengthen TMP’s competitive advantage and support the development of an inclusive and efficient urban mass transportation system in Indonesia.

Boja Village is located in the center of Boja District, Kendal Regency. Its area is relatively large compared to other villages. With a large population, many businesses have developed in the area. Boja has significant potential for MSME development and economic growth. Most of the area is agricultural land, mostly planted with cassava. The purpose of this community service activity is to provide outreach by empowering women from the Family Welfare Movement (PKK) to foster entrepreneurial interest in Boja Village, Boja District, Kendal Regency. Cassava is a highly versatile commodity, capable of being used in a variety of food preparations, including as a substitute for wheat flour, to create a variety of ready-to-sell foods. By utilizing this commodity, it is hoped that women can start businesses to supplement family income and increase its economic value. Recognizing this potential, the Community Service team will conduct outreach activities, including entrepreneurship training, workshops on various processing innovations, and digital marketing for housewives in the area. The community service activity took place on Thursday, June 12, 2025, from 3:30 PM to 5:30 PM WIB (Western Indonesian Time). Twenty-three participants covered entrepreneurship, workshops, and digital marketing. They were highly enthusiastic about the activity. The outreach program demonstrated an increased understanding of entrepreneurship, skills, and interest in starting a business. Evaluation results showed an increase in understanding, exceeding 50%, after pre- and post-tests. The target output of this community service is publication in national journals, HKI videos, YouTube, and through mass media.

This research is motivated by problems in the implementation of the strategy of the Ciamis Regency Small and Medium Business Cooperative Office in the development of Micro and Medium Small Enterprises in Kujang Village, Cikoneng District, Ciamis Regency. The method used in this study is descriptive with a causative approach. Primary data is sourced from the results of interviews with 6 selected informants who are relevant to the problem. Secondary data is sourced from documents, books, journals, reports, and legislation. Data collection was carried out based on interviews, observations, and documentation with data analysis techniques through data reduction, data triangulation, and conclusion drawn. The results of the study show that the MSME development strategy through digital platforms has not been running optimally. Obstacles occur in the lack of communication, active participation of MSME actors in policy formulation, mentoring activities, facilitation, evaluation, and programs that are still top-down.  Efforts to overcome obstacles are to increase the initiative of MSME actors in learning independently through digital media such as YouTube, and TikTok through e-commerce. The Kujang village government supports the implementation of training and facilitation if it is involved by the relevant agencies. The Cooperative Office, Small and Medium Enterprises and Trade is improving its strategy through further collaboration with village governments that have not received attention, especially Kujang village MSMEs in participating, mentoring, coaching, and facilitating.

Digital technology opens up great opportunities in the business world, especially online businesses. These opportunities are wide open to many people of various ages and backgrounds, especially young people, considering that their generation has the spirit to try various things, including starting a business. This community service activity aims to provide practical training to vocational high school students on how to start an online business. For two days, they were given an understanding of entrepreneurship, determining potential products, creating accounts on e-commerce, marketing strategies, simulations, and evaluations. This activity is expected to develop economic potential and independence from an early age, and be able to instill an entrepreneurial mindset that is adaptive to the development of the times.