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This study examines the adaptive strategies employed by small and medium-sized enterprises (SMEs) in Shenzhen in response to the decoupling trend associated with the new US tariff policy. Given the' increasing complexity and unpredictability of international trade dynamics, Shenzhen SMEs must innovate and diversify their operational approaches to sustain competitiveness. The re-search highlights the significance of enhancing innovation capabilities, which enable SMEs to de-velop new products and services that meet shifting market demands. Additionally, the study empha-sizes the importance of market diversification and supply chain flexibility, allowing SMEs to miti-gate risks related to tariff impacts. Collaborative networks facilitate resource sharing and knowledge exchange, further bolstering adaptability. The findings indicate that by fostering a proactive entre-preneurial orientation and engaging with policymakers, Shenzhen SMEs can effectively navigate the challenges posed by the US tariff policy, ensuring long-term sustainability and growth in a competi-tive landscape through a sample of 190 SMEs in April of 2025.

The Regional Office of DJP East Java I and the Surabaya Tax Center Forum are working together to run the Business Development Services (BDS) program. The goal is to get micro, small, and medium enterprises (MSMEs) to pay their taxes more accurately and help them do better in business. The program involved 21 MSMEs selected based on their possession of a Taxpayer Identification Number (NPWP) and Business Identification Number (NIB). The implementation methods included tax education, digital marketing training, and business financing solutions using a participatory approach, lectures, discussions, and interactive simulations. Evaluation was conducted through questionnaires to assess participants’ understanding of the materials presented and the program’s impact on their business capabilities. The results showed a 35% increase in participants’ understanding scores, with the majority of respondents indicating that the program was relevant and beneficial. This program also successfully increased tax awareness, digital marketing skills, and understanding of inclusive financing access. These results show that other areas can use the same collaborative and locally tailored method to help small and medium-sized businesses change their economies.

MoriGe is a Micro, Small and Medium Enterprise (MSME) located in Oebufu Village, Kupang City, East Nusa Tenggara, which was established in 2020. This MSME has a main focus on the production of processed food and beverages made from Moringa and Sorghum, two local food commodities that are known to have high nutritional value and extraordinary health benefits and are still rarely found in the market but these plants thrive in the land of NTT. Through an Innovation-based approach, MoriGe continues to be committed to processing Moringa and Sorghum into Quality products that are not only delicious but also provide health benefits. MoriGe products made from Moringa and Sorghum are designed to meet the needs of the modern market for healthy food with local flavors. This commitment is in line with MoriGe’s goal to increase the competitiveness of local products in the global market while supporting the economic development of surrounding communities, especially local farmers, and also participating in programs to reduce stunting in NTT, so that MoriGe has more value as a brand in the eyes of a wide audience.

Food safety is a fundamental aspect in the culinary industry that plays a direct role in consumer health and business sustainability. However, culinary Micro, Small, and Medium Enterprises (MSMEs) often lack understanding of the importance of food safety standards and good sanitation practices. This community service activity aims to increase the awareness, knowledge, and skills of culinary MSME actors in implementing food safety principles as a whole. The methods used include theoretical and practical training, intensive assistance, and improvements to hygiene supporting facilities and infrastructure. A participatory and comprehensive approach is applied to ensure the active involvement of MSME partners in every stage of activities. This activity has significantly improved partner understanding, with pre-test and post-test scores showing an increase of 35%. As many as 90% of partners are able to demonstrate hygiene practices that meet standards, such as the use of personal protective equipment, raw material management, and sanitation of the work environment. In addition, the consumer satisfaction survey showed that 85% of respondents felt an improvement in the quality of culinary products after business actors implemented food safety principles. These results reflect the success of activities in forming a sustainable hygiene culture among culinary MSME actors. The holistic approach applied has proven to be effective in changing behavior and improving hygiene practices of business actors. This activity not only has an impact on improving product quality and consumer trust, but also strengthens the competitiveness of culinary MSMEs in a market that increasingly demands high quality standards. Thus, this community service makes a real contribution to strengthening the capacity of culinary MSMEs through the implementation of sustainable food safety.

Micro, Small, and Medium Enterprises (MSMEs) play a highly strategic role in economic development in Indonesia. According to data from the Ministry of Cooperatives and SMEs, MSMEs contribute more than 60% to Indonesia's Gross Domestic Product (GDP) and employ nearly 97% of the total workforce. MSMEs also serve as the backbone of the national economy, particularly in creating new jobs and driving the economy in rural areas. Amidst the challenges of globalization and technological development, MSMEs are required to continuously adapt to compete in both domestic and international markets. With this program, it is hoped that MSMEs in Lewomada Village will not only be able to survive the competition but also thrive and become a driving force for the village economy. Furthermore, this program is also expected to encourage Lewomada Village to become a successful example of digital-based MSME development in rural areas. The goal of this activity is to equip participants from each MSME group with knowledge and expertise in marketing management and to provide them with the skills and knowledge to carry out their role as business actors professionally through digital marketing development strategies. MSMEs in Lewomada Village have significant potential for growth through digital marketing. Increased knowledge of social media, marketplaces, and digital marketing strategies provides new opportunities to reach a wider market and increase revenue. However, successful digital marketing implementation still faces challenges such as limited internet infrastructure, technical capabilities, and consistency in implementing digital marketing strategies. With proper management and ongoing support, MSMEs in Lewomada Village can develop and become more competitive in the digital era

Micro, Small and Medium Enterprises so far can’t be underestimated because even though their businesses are relatively small, they have a tremendous impact on the country. MSMEs have an important role in the Indonesian economy as shown by their contribution of more than 60% to the national Gross Domestic Product (GDP) and absorbing almost 97% of the workforce, and to date the number of MSMEs has reached more than 64 million business units. Although MSMEs have the largest contribution to GDP, it does not automatically increase taxes. One of the problems that occurs is the contribution of tax revenue and the number of taxpayers from MSMEs is still very small. One of the common problems for MSMEs is the inability to prepare financial reports where some have made cash-based records (money in and money out), others have not made any records at all. In addition, another factor that causes MSMEs not to prepare financial reports is the lack of knowledge related to accounting so that they cannot make financial reports. The purpose of this service is to help MSME Aurora Gift to prepare financial reports so that they can be used for decision making.

Micro, Small and Medium Enterprises (MSMEs) are the backbone of the Indonesian economy, but only 15.7% have successfully penetrated the global market due to limited human resources (HR) and cross-sector collaboration (BPS, 2023). This study aims to analyse the role of collaborative HR initiatives in opening global market access for MSMEs in East Java, using a quantitative approach with AMOS-based Structural Equation Modeling (SEM) on a sample of 150 MSMEs. The results of the analysis show that HR collaboration across sectors (government, private sector, academia) has a significant effect on improving global market access , while self-training is not significant. The findings strengthen the Resource-Based View theory by emphasising collaborative HR as a strategic asset of MSMEs. Practical implications include integrated policy recommendations and partnerships with global platforms (e.g., Amazon, Alibaba), as well as ethical considerations related to programme inclusivity and MSME data protection. This research makes a theoretical contribution to the development of an adaptive HR collaboration model for MSMEs in developing countries.

Rheumatoid arthritis (RA) is an autoimmune disease that causes chronic inflammation in the joints, causing pain, swelling, and limited movement. Heat therapy is one of the effective methods to relieve RA symptoms because it can improve blood circulation, relax muscles, and reduce joint stiffness. This study designed and analyzed an Arduino IDE-based rheumatic therapy device with two main features: a waist heater using a DC Heater and a back electrostimulator through the L298N module. The device has three operating modes (Low, Medium, High) that regulate the pulse delay to adjust the patient's comfort. An input temperature of 50°C is programmed to provide optimal warmth. The measurement results showed that the output voltage of the power supply was 4.51 V with an error of 9%, the microcontroller input was 4.98 V with an error of 0.4%, the output of the L298N driver was 23.9 V, and the input of the DC Heater was 4.98 V with an error of 0.4%. All values are within safe tolerance limits. The 15- and 25-minute temperature stability tests show a small difference between the temperature of the appliance and the thermocouple, indicating stable and accurate appliance performance. Based on the results of technical analysis and temperature testing, this rheumatic therapy tool is considered suitable for use as an alternative to non-pharmacological therapy for RA patients.

Micro, Small, and Medium Enterprises (MSMEs) are an essential component of Indonesia's economic framework. MSMEs need to improve their business performance stability to maintain economic stability. This research aims to determine the influence of accounting information systems, financial literacy, and management accounting practices on MSME business performance in the city of Semarang. The population of this research is 187 MSMEs, with a sample of 100 MSMEs that have more than 5 employees (purposive sampling method). The findings show that the variables SIA (Accounting Information System) and PAM (Management Accounting Practices) have a significant positive impact on KB (Business Performance), indicating that any increase in these variables will enhance MSME business performance. Conversely, the LK (Financial Literacy) variable has a negative and insignificant impact on KB, indicating that many MSMEs do not fully understand financial literacy in terms of knowledge and benefits. However, LK and SIA have a significant positive impact on PAM, demonstrating that optimal PAM implementation supports MSME business performance. There is a significant positive indirect effect of LK and SIA on PAM and KB, highlighting the importance of financial literacy and accounting information systems in improving MSME business performance.  

Tegalwaru Village in Ciampea District, Bogor Regency, possesses substantial potential for sustainable Micro, Small, and Medium Enterprise (MSME) development, yet faces challenges in marketing and digital adoption. This study aims to analyze the progress of MSMEs in Tegalwaru, focusing on production, marketing strategies, and ecotourism integration to enhance economic growth. Using a qualitative descriptive approach, data was collected through in-depth interviews with MSME actors, field observations, and document analysis. Findings indicate that while MSMEs have advanced in product diversification and production capacity, their growth is hindered by limited digital marketing skills and inadequate access to capital. Conversely, the village’s rich natural and cultural resources present significant opportunities for ecotourism, which could synergize with MSMEs to boost local income sustainably. The study highlights the need for targeted interventions, including digital literacy training, improved financing access, and collaborative efforts among MSMEs, local government, and tourism stakeholders. By strengthening these aspects, Tegalwaru can achieve holistic MSME development, fostering economic resilience and community welfare. The research underscores the importance of integrating MSMEs with ecotourism as a strategy for inclusive and sustainable rural development.

Digital literacy at the Micro, Small and Medium Enterprises (MSME) scale is part of the digital transformation that can drive economic growth in Indonesia. Business actors are required to have digital skills, one of the important aspects to build a sustainable strategy as a form of solution for business people in an effort to develop their business. This research aims to explore the understanding of digital literacy among Indonesian MSMEs, focusing on the development of digital transformation, digital adoption, challenges and obstacles, and strategies used for business sustainability. The method used in this research is Systematic Literature Review (SLR) with stages: planning, implementation, and reporting. SLR in this study was conducted using a collection of literature studies published from January 2020 to October 2024. The results of this study indicate that digital literacy is an important factor affecting performance among MSMEs, through skills in utilizing digital platform opportunities in the context of business development such as e-commerce platforms. Challenges faced such as limited resources in managing technological devices and lack of digital literacy can be overcome by implementing strategies to improve skills and understanding related to digitalization, fostering a supportive ecosystem, and socializing the importance of entrepreneurial leadership optimally to achieve sustainable growth and higher competitiveness.

UMKM are one form of micro, small, and medium enterprises that are formed because of someone's personal desire. UMKM actors must strive to increase competitive advantage, UMKM must increase adaptation to currently developing technology, increase the ability to use social media and digital marketing, increase product innovation, and expand the market are some of the right steps that are worthy of being taken by UMKM actors. This is worthy of being implemented in order to increase the selling value of UMKM, especially in order to be able to compete with foreign products that are increasingly flooding the national market, considering that UMKM are an economic sector that is able to reduce unemployment (Sudaryanto. 2011). UMKM through digital marketing development can help the community increase income so that they can follow the development of entrepreneurship. The method in implementing UMKM empowerment activities is carried out using observation, surveys, questionnaires, and interviews. The results of this empowerment are that this activity was attended by UMKM Cihil Food which has 10 members, socialization of social media and digital marketing through the creation of a special website for UMKM Cihil Food which is combined with Barcode (QR) innovation. Based on this activity, it was found that in improving the welfare of UMKM, what must be done is to make maximum use of technology, improve the community economy, and improve human resources.

This Community Service Program (PKM) is designed to enhance students' knowledge and practical skills in public service, while also promoting local economic empowerment through the organization of a campus bazaar that highlights local wisdom. Held at the Lancang Kuning Dumai College of Administrative Sciences, the program involved collaboration between lecturers, students, micro, small, and medium enterprises (MSMEs), and the wider community. Using a participatory approach, students played an active role in planning, implementing, and evaluating the bazaar, allowing them to apply theoretical knowledge in a real-world context. The program provided valuable hands-on experience in public service delivery, business management, and marketing, focusing on products derived from local traditions and culture. For local MSMEs, the bazaar served as an opportunity to increase product sales and expand their marketing reach, strengthening their presence in the community. The program successfully demonstrated the power of collaboration between educational institutions and local businesses in fostering economic development. By aligning academic activities with community needs, this initiative contributes to creating a sustainable local economy, emphasizing the importance of local wisdom in modern business practices.

The Entrepreneurship Seminar held by Post 7 MiT-19 KKN UIN Walisongo in Bedono Village is part of the community empowerment program, especially in supporting the progress of Micro, Small, and Medium Enterprises (MSMEs). This activity raised the theme "Digital Branding Strategy for MSMEs in Bedono Village" with the goal of increasing the insight and skills of MSME actors in optimizing digital media as a product promotion and marketing tool. This seminar was carried out through the delivery of materials, discussion of case studies, and direct practice of digital content creation. The results of the activity showed an increase in participants' understanding of the importance of building brand identity, the use of social media, and the proper implementation of digital marketing strategies. This activity is expected to be the first step to encourage local MSMEs to be able to compete more widely through digital brand strengthening.

Culinary micro, small, and medium enterprises (MSMEs) in Banjarnegara face significant challenges in managing innovations and implementing adequate hygiene standards. The limited knowledge and skills of MSME actors in these two aspects have an impact on low competitiveness and business sustainability in the midst of increasingly fierce market competition. This community service program aims to increase the capacity of culinary MSMEs through innovation management training and the implementation of hygiene standards. The program methodology includes a series of workshops, training sessions, and hands-on mentoring that are designed in a participatory and contextual manner according to local needs. The training material is comprehensively arranged, covering theoretical and practical aspects relevant to the characteristics of culinary MSMEs in Banjarnegara. The results of the program implementation showed a significant increase in participants' understanding of the importance of product innovation and the implementation of hygiene standards. The real impact of this program can be seen in improving product quality and variety, production process efficiency, and increasing revenue by 30-50% within six months after training. In addition, there has been a change in business behavior that is more adaptive and sustainability-oriented. The success of this program confirms the importance of a structured and participatory approach in empowering MSMEs, and shows that interventions based on local needs can produce significant economic and social impacts. The implementation model of this program has the potential to be replicated for the development of MSMEs in other sectors and regions with appropriate contextual adjustments.

The study focuses on analyzing business strategies to enhance sales in 24-hour coffee shops (warkop24h) in Indonesia, considering their unique challenges and opportunities. Conducted through supportive activities in Karangasih Village, Bekasi, the research employs various methodologies including surveys, discussions, and practical tutorials aimed at providing comprehensive reviews and innovative strategies. Key findings indicate that these coffee shops need to improve promotional efforts and address supply chain issues, particularly with essential ingredients like ice, to bolster customer satisfaction. By developing unique menu offerings and leveraging digital marketing, these businesses can capture the attention of the younger demographic, particularly Gen Z, who view warkop as social and creative spaces. The study concludes that implementing strategic adaptations in response to market trends and customer preferences can significantly bolster the viability and growth of coffee shop businesses in competitive environments. This research highlights the critical role of micro, small, and medium enterprises (UMKM) in contributing to the broader economic framework of Indonesia.

The purpose of this study is to assess how the Financial Accounting Standard for Micro, Small, and Medium Entities (SAK EMKM) has improved the quality of financial statements of businesses in Lakarsantri Sub-district. Using a survey-based quantitative research methodology, information was collected from 40 MSME respondents through questionnaires. Partial Least Square (PLS) analysis was conducted on the data using WarpPLS software version 8.0. The results show that the implementation of SAK EMKM significantly improves the readability, consistency, accuracy, and conformity with accounting standards of MSME financial statements. The results suggest that the application of correct accounting principles can improve the financial transparency and accountability of MSMEs by having a favorable impact on the quality of their financial statements. This study also shows that to support MSMEs' access to financial resources and foster sustainable local economic growth, it is necessary to continue promoting the understanding and application of SAK EMKM. This study also provides strong empirical support for the importance of applying sound accounting principles to produce reliable and quality financial statements.

This study is to find out how using Instagram for digital marketing affects the rise in brand recognition among small businesses that make things in Malang City. This study uses a quasi-experimental design with both a control group and an experimental group. It then analyzes the data using the Wilcoxon Signed-Rank Test. The study's results demonstrate that digital marketing methods led to a big rise in all measures of brand awareness, such as recall, recognition, purchase, and consumption. The p-value from the difference test shows that social media marketing works to make people more aware of your brand. This study argues that small and medium-sized businesses (SMEs) should make the most of Instagram to improve their marketing and engagement.

UMKM or the abbreviation of Micro, Small and Medium Enterprises is a business unit that is currently starting to be widely developed in the community as a major part of the economic program in Indonesia. Currently, the financial recording process on the part of UMKM is still not in accordance with the established standards. The problems faced are the difficulty in recording finances and the lack of knowledge in making financial reports. UMKM transaction data is still recorded manually or by hand, in addition, UMKM often experiences loss of transaction data. In an effort to improve the efficiency and standards of UMKM financial reports, an application is needed that can help UMKM in recording finances and making financial reports. This application aims to facilitate UMKM financial recording. The prototype method is used in designing the application, the use of this method facilitates iteration and initial testing involving input or feedback from users directly. The black box testing method is used to ensure that the functionality of the UMKM accounting application runs well. This study produces an Accounting Application that can facilitate UMKM in recording finances and making reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM).  

The halal industry has experienced significant growth, encouraging Micro, Small, and Medium Enterprises (MSMEs) to continuously innovate in order to compete globally. This study aims to examine the strategies of halal product innovation implemented by MSMEs from the perspective of islamic business management, identify the key driving factors behind innovation in the global market, and analyze its influence on Muslim consumers preferences. This research adopts a literature review methode using various scholarly journals and academic sources. The findings show that effective innovation strategies include collaboration between the government and industry, improvement of ptoduct quality and halal certification, digital technology utilization, and marketing approaches aligned with Islamic pronciples. The main drivees of innovation consist of product and process development, technology and digitalization, the high consumption value of halal products among indonesian consumers a, comprehensive legal framework, import substitution policies, and stakeholder synergy. Halal product innovation has proven to positively influence Muslim consumers preferences, particularly in terms of trust, loyalty, and perceived value. This study highlights that Islamic business management, which emphasizes blessing, ethicts, and sustainability, plays a crucial role in strengthening the global competitiveness of halal MSMEs.