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Corporate Social Responsibility (CSR) programs represent a form of social and environmental accountability implemented by companies as a contribution to sustainable development. In the context of PT PLN Indonesia Power UBP Barru, CSR implementation is realized through community-based economic empowerment initiatives focusing on Micro, Small, and Medium Enterprises (MSMEs), particularly the Cahaya Bulam Bakery MSME. This study aims to assess the level of community satisfaction with the quality of CSR program implementation using the Community Satisfaction Index (IKM) approach as stipulated in the Regulation of the Minister for Administrative and Bureaucratic Reform (Permenpan RB) No. 14 of 2017. The research employed a quantitative approach with a survey method involving all program beneficiaries. Data were collected using a questionnaire with a four-point Likert scale covering 20 assessment indicators, including program relevance, community participation, communication, innovation, and sustainability. The findings reveal that the CSR program of Cahaya Bulam Bakery achieved an IKM score categorized as “Excellent,” with a conversion value of 94.13. This indicates that the program has been effectively implemented in enhancing beneficiary capacity, generating economic impact, and strengthening synergy between the company and the local community. Nevertheless, there remains room for improvement, particularly in ensuring fairness and enhancing the program’s relevance to community needs.

The determination of the Cost of Goods Sold (COGS) is a crucial element for micro, small, and medium enterprises (MSMEs), especially in setting competitive prices and achieving the desired profits. However, many MSMEs still face challenges in understanding and applying the appropriate COGS determination methods. This training aims to enhance the capacity of MSMEs in calculating COGS using the Full Costing method through training and mentoring programs. The methodology used includes delivering material, calculation simulations, and evaluating the application of the Full Costing method. The research results indicate an improvement in participants' understanding of cost components as well as their ability to calculate COGS in a more structured and accurate manner. This program has made a positive contribution to the financial management of MSMEs and is expected to serve as a model for capacity development for small business owners in the future.

Bank Syariah Indonesia is a bank whose procedures are carried out in accordance with Islamic law. Bank Syariah Indonesia is a merger of BRI Syariah, BNI Syariah and Bank Mandiri Syariah which was inaugurated on February 1, 2021 or 19 Jumadil Akhir 1442 H. KUR financing is one of the products offered by BSI KC Gatot Subroto Jambi City to Micro, Small and Medium Enterprises (MSMEs). This study aims to determine the role of BSI in developing MSMEs in Jambi City. To determine the development of MSMEs after receiving financing from BSI and what factors cause the increase in the MSME economy in Jambi City. The research used by the researcher is a qualitative method, namely conducting observations, interviews and documentation with sources and collecting documentation in the form of documents related to financing. The data sources used by the researcher are primary data from the first source and secondary data from the second source. The results of this study indicate that: BSI has played a role in developing MSMEs in Jambi City by providing additional capital. Factors that have led to the increase in MSMEs in Jambi City are that BSI KCP Gatot Subroto makes it easier for customers to use KUR financing products and Micro, Small, and Medium Enterprises maximize the capital obtained. The implementation of BSI financing in increasing MSME businesses in Jambi City has been carried out in accordance with procedures, namely providing financing to customers who meet the requirements of BSI KC Gatot Subroto.

This study aims to analyze the sustainability strategies of Micro, Small, and Medium Enterprises (MSMEs) programs through inmate empowerment at Class I Correctional Institutions in Malang and Surabaya. The MSME program is positioned not only as a form of self-reliance training but also as a means of social and economic rehabilitation for inmates. The research employs a qualitative case study approach with data collected through observation, in-depth interviews, and documentation. The study applies the Triple Bottom Line theory (profit, people, planet) by Elkington and Porter's competitive advantage theory as analytical frameworks. The findings indicate that each institution applies unique sustainability strategies with distinct advantages and limitations. Lapas Malang emphasizes agriculture-based production but faces challenges in market access and technology. In contrast, Lapas Surabaya benefits from industrial partnerships, yet heavily relies on a single partner. The implementation of sustainability strategies—covering economic, social, and environmental dimensions—shows varying degrees of effectiveness depending on structural support and stakeholder involvement. The study concludes that MSME sustainability in correctional settings requires integrated multidimensional strategies, long-term partnerships, and inmate empowerment aligned with socio-economic developments.

Students as agents of change play an important role in the process of community development, not only in the academic environment but also in responding to various social issues. Community service is part of the Tri Dharma Perguruan Tinggi (Three Pillars of Higher Education), which emphasizes the application of knowledge while improving the social, spiritual, and economic quality of society. This study explores the implementation of the “Student Service: Al-Qur'an Generation, Literacy, and Economic Independence” program in Merambung Village, Tangkit Hamlet. This program focuses on three main aspects, namely strengthening religious education through Al-Qur'an teaching at the Al-Qur'an Education Park (TPA), improving basic literacy through guidance in reading, writing, and arithmetic, and empowering the local economy through assistance for micro, small, and medium enterprises (MSMEs). The Participatory Action Research (PAR) method was used, actively involving the community in every stage of the program's implementation. The results of the study showed a significant increase in the ability to read the Qur'an and the application of spiritual values, an increase in interest and skills in basic literacy, and an increase in the competitiveness and independence of MSME actors through training and the use of promotional media. In addition to providing direct benefits to the community, this program also helped develop students' capacity in the application of knowledge, social empathy, and leadership competencies. The findings of this study confirm.

This community service initiative was designed to empower housewives in Dusun III, Desa Pematang Sijonam, by introducing ecoprint as a sustainable craft and a potential driver of micro, small, and medium enterprises (MSMEs). The activity was motivated by the limited access to alternative livelihoods in rural communities and the increasing relevance of environmentally conscious products in contemporary markets. The program adopted a descriptive qualitative design, emphasizing participatory involvement through workshops and direct practice. Participants were guided to identify tannin-rich leaves from their local environment, arrange them on pre-mordanted cotton tote bags, and apply steaming processes to transfer pigments. The outcomes revealed that participants not only acquired technical competence but also demonstrated heightened creativity and confidence, producing distinctive motifs that carried cultural and ecological values. More importantly, the training raised awareness of the economic potential of natural resources that had previously been overlooked. This activity suggests that ecoprint is not merely an artistic expression but also a practical strategy for fostering women’s economic independence, stimulating rural entrepreneurship, and strengthening sustainable development at the community level

The main issue faced by MSME actors is limited capital, which hinders business development and their well-being. This study aims to evaluate the impact of the micro-financing program on improving the well-being of MSME actors, with a case study at the "Maju Makmur" Women’s Cooperative in Minggirsari Village. Using a qualitative approach, the study found that the provision of capital to MSME actors in the cooperative has been well-implemented and has had a positive impact, particularly in increasing income, economic activities, and the ability to meet daily needs. Supporting factors for the success of this program include government funding support, good cooperative management, clear implementation and technical guidelines, and community support. On the other hand, hindering factors include the presence of other financial institutions in the village, causing cooperative members to have savings in other places, as well as bad loans and a lack of socialization regarding the micro-financing program. Overall, the micro-financing program at the "Maju Makmur" Women's Cooperative has significantly benefited the improvement of MSME actors' well-being in Minggirsari Village.

Rapid technological developments create opportunities for businesses to scale their businesses. Sharia Micro KUR is a step toward optimizing working capital and investment in accordance with sharia principles. This study aims to analyze the role of Micro KUR financing, outline strategies for utilizing Micro KUR financing in the digital era, and identify challenges in distributing and utilizing Micro KUR to increase the competitiveness of MSMEs. This study uses a qualitative approach and descriptive methods with primary and secondary data sources through observation, interviews with Micro staff, and literature review of articles related to MSMEs in the Digital Era. The analysis shows that Micro KUR financing is a solution for economic development in Indonesia, serving halal MSMEs facing capital challenges. Sharia Micro KUR can be utilized by MSMEs to meet their capital needs as an alternative to adopting digital marketing technology through social media. However, behind the utilization of Micro KUR, there are significant challenges in distributing BSI and utilizing MSMEs. Suggestions for other researchers include applying a quantitative approach with statistical data analysis regarding the relationship between the use of Sharia Micro KUR and increasing the competitiveness of MSMEs in the digital era.

The development of Micro, Small, and Medium Enterprises (MSMEs) is an essential strategy to improve the welfare of rural communities. Kalicinta Village has local potential in the form of the traditional food cilok, which can be developed into a productive and competitive business. This community engagement aims to analyze the role of cilok MSMEs in enhancing community welfare, identify challenges, and formulate strengthening strategies based on local potential. The method employed was Participatory Action Research (PAR), involving the community actively in problem identification, action planning, implementation, and evaluation. Data were collected through observation, interviews, and focus group discussions. The results show that cilok MSMEs contribute to increasing household income, absorbing local labor, and empowering women, while also strengthening social cohesion through values of togetherness. The main challenges include limited capital, market access, digital literacy, and managerial capacity. Interventions such as training, product innovation, digital marketing, and government support effectively enhance competitiveness. Through a participatory approach, cilok MSMEs have the potential to become a pillar of the village economy and a sustainable model of local empowerment.

This community service program aims to enhance the competitiveness and market access of Micro, Small, and Medium Enterprises (MSMEs) through the implementation of digitalization in human resource management and product governance strategies. The activities were carried out using a participatory approach involving MSME actors, lecturers, and students to ensure program sustainability. The implementation methods included identifying partner needs, planning activities, training on the use of digital applications for HR management, conducting market-oriented product management workshops, and providing intensive field mentoring. The results showed a significant improvement in participants’ digital skills, particularly in utilizing technology for workforce management and business operations. Additionally, participants demonstrated increased creativity in product packaging and presentation, making their products more attractive to consumers. The program also fostered the emergence of adaptive local leadership and raised collective awareness of the importance of digital transformation in business development. Overall, this activity demonstrates that integrating digitalization in HR management with effective product governance can strengthen MSMEs’ market position and contribute to accelerating sustainable economic transformation.

This study aims to analyze the influence of transformational leadership and work motivation on employee performance in Micro, Small, and Medium Enterprises (MSMEs) in the digitalization era. The rapid development of digital technology has changed the way MSMEs operate, requiring leaders to adapt and motivate employees effectively to achieve optimal performance. This research employs a quantitative approach using a survey method. Data were collected from 150 employees working in MSMEs across various sectors through a structured questionnaire. The data were analyzed using multiple linear regression to determine the impact of transformational leadership and work motivation on employee performance. The results show that both transformational leadership and work motivation have a significant and positive effect on employee performance. Transformational leadership enhances employee engagement, innovation, and adaptability, while high work motivation increases commitment and productivity. The findings imply that MSME leaders should focus on developing transformational leadership skills and fostering a motivational work environment to improve performance in the digital era. This research contributes to the understanding of leadership and motivation as strategic factors in achieving business sustainability amid digital transformation.

This study aims to analyze efforts to empower the village economy through the development of Micro, Small, and Medium Enterprises (MSMEs) based on sustainable agriculture in Kudadepa Village, Sukahening District, Tasikmalaya Regency. The background of this study is the low added value of village agricultural products that have so far relied on traditional distribution systems, so that farmers tend to sell products to collectors at less profitable prices. The research method used is descriptive qualitative with a field study approach through observation, interviews, and documentation. Research participants included agricultural MSMEs, village officials, and local consumers. The results show that strengthening the capacity of MSMEs can be done through three main strategies: improving managerial and technical skills for business actors, product innovation based on organic and environmentally friendly agriculture, and developing a broader digital marketing network. In addition, support from the village government and related institutions plays a crucial role in providing access to capital, business mentoring, and facilitating ongoing training. The conclusion of this study confirms that the development of sustainable agricultural MSMEs not only increases community income but also encourages village economic independence and environmental sustainability. Thus, the MSME-based empowerment model can be an effective strategy in building an inclusive and competitive rural economy.

This study aims to describe the form of women's empowerment in the development of Micro, Small, and Medium Enterprises (MSMEs) through a case study of the local product business "Mie Des" in Klisat Hamlet, Srihardono Village, Pundong District, Bantul Regency. The method used is descriptive qualitative research with a case study approach, where data is collected through observation, interviews, and documentation of business actors and community leaders. Data analysis uses the Miles and Huberman model which includes data reduction, data presentation, and conclusion drawing. The results show that women's empowerment in the "Mie Des" business includes five main indicators, namely Opportunities, Support, Strengthening, Protection, and Supervision. Women have an important role in the production, management, and marketing of "Mie Des" products, and demonstrate increasing economic independence. Support from family and community is a significant supporting factor, although access to assistance with production tools is still uneven. In terms of empowerment, business actors acquire new skills and become more confident in making decisions. However, legal protection for women's MSMEs is still minimal, and external supervision has not been carried out continuously.

This study aims to analyze the forms, processes, and impacts of agricultural entrepreneurship service and product innovation conducted by university students on the development of micro, small, and medium enterprises (MSMEs) in Sumbawa Regency. The research employed a descriptive qualitative approach, utilizing in-depth interviews, participatory observation, and document analysis as data collection techniques. The participants included student entrepreneurs, agricultural MSME actors, and academic supervisors. The findings indicate that students play a significant role in developing knowledge- and technology-based innovations, particularly through local product branding, digital marketing, and the application of design thinking. These innovations contribute to increasing product value, expanding market reach, and enhancing managerial capacity among MSME actors. However, challenges such as limited resources and low digital literacy still affect the sustainability of innovation programs. The study highlights the importance of a quadruple helix collaboration model—linking universities, local governments, industries, and communities—to establish a sustainable and inclusive agricultural innovation ecosystem.

Micro, Small, and Medium Enterprises (MSMEs) have a significant contribution to national economic growth and the smooth distribution of goods and services. However, market competition and national economic dynamics pose serious challenges to the sustainability of MSMEs, especially in terms of competitiveness and technological adaptation. The development of digitalization opens up great opportunities for MSMEs to increase production efficiency and expand marketing reach through online sales platforms. Unfortunately, the limited knowledge and skills of MSME actors in managing digital marketing strategies leads to low optimization of this potential. This research aims to examine the needs of MSME assistance in Bangsalsari Village, Jember Regency, in order to increase business capacity and digital marketing effectiveness. The method used is a qualitative approach through field observation and interviews with MSME actors. The results of the study show that structured and sustainable mentoring can increase business actors' understanding of digital strategies, expand market access, and encourage the creation of new jobs. Thus, technology-based assistance programs and local needs are strategic solutions in strengthening the resilience and competitiveness of MSMEs in the midst of national economic challenges.

This study aims to analyze the potential of micro, small, and medium enterprises (MSMEs) in enhancing the local economy through a case study of the Nay-Nay beverage business in Medan City. The research focuses on the contributions of MSMEs to job creation, income generation, improvement of purchasing power, development of local human resource skills, and the involvement of the local community in supply chain activities. A qualitative approach with a descriptive case study design was employed, utilizing semi-structured interviews, participant observation, and documentation analysis for data collection. The findings indicate that Nay-Nay plays a significant role in strengthening the local economic structure. The business creates employment opportunities for the surrounding community, increases household income, and contributes to the development of workforce competencies relevant to the food and beverage service industry. Moreover, the inclusion of local suppliers in the procurement of raw materials and distribution processes generates a multiplier effect that stimulates the local business ecosystem. Nonetheless, the enterprise faces notable challenges such as limited access to capital, price volatility of raw materials, and intense market competition. Overall, this study affirms that MSMEs are crucial drivers of inclusive and sustainable economic development and highlights the need for policy interventions that enhance managerial capacity and improve access to financing for small business actors.

This study aims to (1) to find out how the role of Islamic microfinance institutions on micro businesses in Jambi city. (2) to find out how the development of Islamic microfinance institutions in Jambi city. (3) to find out what efforts are made by Islamic microfinance institutions (BMT) to increase their role towards micro enterprises in Jambi city. The problems discussed in this thesis are (1) how the role of Islamic microfinance institutions on micro businesses in Jambi city. (2) what influences the role of Islamic microfinance institutions (BMT) on micro businesses. (3) what efforts are made by Islamic microfinance institutions (BMT) to increase their role towards micro business ventures in Jambi city. The research method used is descriptive qualitative. The descriptive method of analysis is obtained through data sourced from observation, interviews, and documentation as well as other sources that support field research by finding data sources directly from the field, namely from the BMT through data collection and interviews with the parties concerned. The results of this study are the Financing mechanism at BMTs in Jambi city, namely BMT Al-Ishlah, BMT KOSSUMA, and BMT. Muslimah Masyitoh tends to be the same, the difference lies only in the tax year of the vehicle financing ceiling, and the length of installments. Financing includes several contracts, namely murabahah, ijarah, ar-Rahn, mudharabah, musyarakah and qordhul hasan. Analysis before channeling financing at BMT for prospective financing members includes: Character, Capital, Capacity, Condition, and Coleterol. The importance of Islamic microfinance by BMTs in Jambi city in empowering MSMEs is evidenced by the main target of BMT financing is small business actors who are not reached by banks. Simple procedures and applied financing are needed by Jambi city MSMEs in developing their businesses. The constraints of the Jambi city BMT cooperative in carrying out its business, namely financing in the context of empowering MSEs, include internal constraints and external constraints.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in enhancing community economic growth. Good economic growth serves as an indicator of the government’s success in implementing development programs. This research aimed to analyze the development of MSMEs, particularly in Koting B Village, focusing on two indicators, namely, business development, which covers health, education, employment, and housing. The research used a descriptive qualitative approach using observation, interviews, and documentation techniques. The findings revealed that MSMEs actors have undertaken various efforts to develop their businesses, such as obtaining capital loans, determining selling prices, and enhancing marketing activities. The existence of MSMEs helped communities meet additional family economic needs. The results also indicated that village government support need to be further optimized, particularly in terms of access to capital, human resources, and marketing through the utilization of digital platforms, to improve the competitiveness of MSMEs so they can continue to grow and make a significant contribution to national economic growth.

This research aims to analyze the governance forms implemented by the village government in the breakfast culinary tourism program to empower Micro, Small, and Medium Enterprises (MSMEs) in Punden Rejo Village, Tanjung Morawa District, Deli Serdang Regency. It explores the application of good governance principles in local economic development based on culinary tourism. Using a descriptive qualitative approach, the study collected data through in-depth interviews, observations, and documentation from village officials, MSME actors, and tourists. The study is guided by Sedarmayanti's principles of good governance, particularly participation and accountability, linked to MSME empowerment. The results reveal that the breakfast culinary tourism management has not been optimal. Accountability is weak, as the village government has not registered or mentored MSMEs in the tourism sector to obtain a Business Identification Number (NIB) from the local Cooperative and MSME Office. Additionally, there is a lack of reporting on tax deductions and minimal support for business capital and training, causing many MSMEs to cease operations. From a participatory perspective, the village government has not actively involved community institutions like Pokdarwis, PKK, and Karang Taruna in planning and implementing activities, resulting in weak social support for MSMEs. Overall, the management of breakfast culinary tourism in Punden Rejo Village has not optimally empowered MSMEs due to weak implementation of accountability and participation principles. The success of sustainable tourism depends on cooperation between the village government, MSMEs, and local institutions to build a participatory and accountable tourism management system.

This study aims to assess the effectiveness of the Jakpreneur program in reducing unemployment in South Jakarta. Jakpreneur is a strategic initiative launched by the Jakarta Provincial Government as a concrete effort to empower Micro, Small, and Medium Enterprises (MSMEs). This program is designed with various forms of support, such as skills training, business mentoring, legal licensing facilitation, product marketing support, and easy access to capital. This aims to create an inclusive and sustainable entrepreneurial ecosystem, especially amidst the complex challenges of the urban economy and the ongoing unemployment rate. However, in its implementation on the ground, the program's effectiveness still faces several obstacles. One of the main problems identified is the suboptimality of information technology-based training. Many participants have not yet mastered basic digital skills, making it difficult to keep up with developments in training methods that rely on technology. In addition, the low level of responsiveness of program facilitators to participant needs, as well as the limited digital literacy of MSMEs, also hinders maximizing the benefits of this program. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, participant observation, and documentation studies. The findings indicate that, despite some shortcomings, the Jakpreneur program has been generally successful in improving participants' entrepreneurial knowledge and skills, reaching the right target audience, and having a tangible impact on increasing business capacity and reducing unemployment. Therefore, strengthening outreach, improving the quality of digital training, and providing more active and responsive mentoring is necessary to further enhance the program's effectiveness.