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Salim, Agus; Sudarmiatin Sudarmiatin; Agus Hermawan

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze innovative strategies that can be implemented by Micro, Small, and Medium Enterprises (MSMEs) in East Java to improve competitiveness through digital marketing and e-commerce. This study uses a descriptive qualitative approach with a library research method by reviewing various scientific literature, government reports, and previous studies related to MSME innovation and digital transformation. The results of the study indicate that digital marketing and e-commerce innovation can increase market reach, operational efficiency, product differentiation, and MSME sales. However, the implementation of innovation still faces several challenges such as low digital literacy, limited capital, limited technology, and lack of system integration. Therefore, innovative strategies are needed, including integrated digital marketing, marketplace optimization, social commerce, digital payment systems, logistics integration, digital branding strengthening, and digital literacy training. In addition, collaboration between MSMEs, government, universities, communities, and digital platforms is an important factor in accelerating MSME digital transformation. This study produces recommendations for an innovative strategy model based on digital marketing and e-commerce to improve the competitiveness and sustainability of MSMEs in East Java.

Dela Laras Sati; Rahyono Rahyono; Hiro Sejati

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, small, and medium enterprises (MSMEs) constitute a pivotal pillar of local economic resilience in Bandar Lampung, particularly in the fashion, salon and beauty, and professional service sectors. Notwithstanding their considerable growth potential, many MSMEs continue to encounter structural constraints that impede business expansion, most notably limited entrepreneurial capability, restricted access to capital, and the suboptimal utilization of digital marketing. Against this backdrop, the present study aims to examine the partial and simultaneous effects of entrepreneurship training, capital access, and digital marketing strategy on MSME business expansion. This research employed a quantitative explanatory design with a cross-sectional approach. Data were collected from 100 MSME owners selected through purposive sampling from a population of 2,785 enterprises, and were analyzed using multiple linear regression with SPSS. The findings reveal that entrepreneurship training does not exert a statistically significant effect on business expansion (B = 0.000; p = 0.998), indicating that training, in isolation, has not yet been effectively translated into concrete growth-oriented business practices. By contrast, access to capital has a positive and significant effect (B = 0.263; p = 0.001), demonstrating that financial accessibility enhances operational scale and market development. More importantly, digital marketing strategy emerges as the most influential determinant of business expansion (B = 0.593; p < 0.001), confirming that digital platform utilization substantially strengthens market reach, customer engagement, and business competitiveness. Simultaneously, the three variables significantly affect MSME expansion (F = 34.061; p < 0.001), with an explanatory power of 51.6%. It can therefore be concluded that MSME expansion is primarily driven by the synergy of financial accessibility and digital market adaptation, while entrepreneurship training becomes meaningful only when effectively operationalized within business practice.

Muhammad Tody Arsyianto; Sudarmiatin Sudarmiatin; Heri Pratikto

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Small and medium-sized enterprises (SMEs) play a central role in the Indonesian economy, yet their internationalization remains limited. This condition indicates that many SMEs have not fully transformed innovation and digitalization into strategic capabilities that support broader market expansion. This study examines the effects of innovation and digitalization on SME internationalization from the strategic capability perspective. A quantitative explanatory design with a cross-sectional survey was employed. The sample consisted of 200 SME owners or main managers in East Java selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The simulated results indicate that innovation and digitalization positively contribute to SME internationalization through product value enhancement, business process efficiency, and broader market reach. These findings suggest that SME internationalization is more likely to emerge when innovation and digitalization are integrated as strategic capabilities rather than treated as isolated initiatives.

Kurratu'ayunina

Jurnal Riset dan Publikasi Ilmu Ekonomi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in supporting local and national economic development, particularly through employment generation and income distribution. Seasonal religious events such as Ramadan significantly influence consumption patterns and market dynamics, creating both opportunities and challenges for MSMEs. This study aims to analyze the implementation of the “Seri Ramadhan” phenomenon within the strategic management practices of MSMEs in Martapura, focusing on the periods before and after Ramadan. The research employed a qualitative descriptive approach with field study methods. Data were collected through in-depth interviews, direct observation, and documentation involving selected MSME actors in the culinary, fashion, and retail sectors. The findings indicate that prior to Ramadan, MSMEs emphasize strategic planning through product innovation, stock preparation, promotional intensification, and operational adjustments. After Ramadan, they conduct performance evaluations, inventory control, and strategic realignment to maintain business sustainability. The study highlights that Ramadan is not merely a short-term sales opportunity but also a strategic momentum integrated into broader business planning cycles. The implications suggest that adaptive and cyclical strategic management enhances MSME resilience and competitive advantage in seasonal markets.

Sunari Sunari; Vania Zerlinda; Badrus Salam; Wahyu Dwi Antikasari; Yora Surya +22 more

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

In response to the rapid development of technology in the economic sector, every Micro, Small, and Medium Enterprise (MSME) is required to accelerate its competitive capacity. The Community Service Program (Kuliah Kerja Nyata/KKN) plays a role as a form of community engagement aimed at empowering local potential, including Micro, Small, and Medium Enterprises (MSMEs). Several challenges faced by the cassava chips MSME at the KKN location include low business capacity and competitiveness due to limited branding and minimal utilization of digital marketing technology.The objective of this community service activity is to accelerate the capacity and competitiveness of the cassava chips MSME through digital branding assistance and the utilization of digital marketplaces. The implementation employed observation, socialization, and direct assistance methods to MSME actors, which included the creation and updating of brand identity (logo), registering the business location on Google Maps, and mentoring in the establishment of digital stores on e-commerce platforms. The results of this activity indicate an increase in MSME actors’ understanding of the importance of branding and digital marketing, as well as an expansion of product marketing reach through online channels. This KKN activity has a positive impact on enhancing business capacity and serves as an initial step toward strengthening the sustainable competitiveness of MSMEs.

Megi Primagara

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study explores how young legislative candidates at the local level utilize Instagram as a campaign medium in the era of political digitalism. The focus is on two DPRD candidates in Tangerang City during the 2024 election in Electoral District 3 (Cipondoh–Pinang): Muhamad Azka Nur Fauzi from the National Mandate Party and Ashma Nafilah Maulida from the Prosperous Justice Party. Employing a qualitative descriptive approach and in-depth interviews with key informants, this research analyzes their personal branding strategies using Peter Montoya’s eight laws of personal branding.  The findings reveal that despite their relatively small number of followers, both candidates successfully built authentic and community-relevant political images. MANF emphasized UMKM development and religiosity, aligning with his personal background, while ANM highlighted humanistic social programs and her unique writing hobby. Nevertheless, both still showed weaknesses in several of Montoya’s principles, particularly distinctiveness and visibility consistency. The study concludes that Instagram is not merely a low-cost promotional tool but a strategic platform for local candidates to foster public trust, provided their personal branding remains authentic, consistent, and responsive to local needs.

Agus Sunaryo; Sinta Restu Ningsih; Sri Puji Astutik; Arini Setiawati; Sal Sabila Afiatul Uma +21 more

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) are one of the key pillars of the rural economy, including in Karangkuten Village. Although they exist in significant numbers and possess considerable economic potential, most rural MSMEs still face various limitations in the marketing aspect, particularly in utilizing rapidly developing digital media. This Community Service Program (KKN) of the Faculty of Economics aims to support the digitalization process of MSMEs through the creation of engaging promotional videos integrated with the official website of Karangkuten Village. The implementation method of this program includes stages of socialization for MSME actors, video recording in six hamlets, a systematic editing process, as well as uploading and handing over the results to the village government. The results of the activity indicate that this program successfully produced MSME promotional video content that is not only engaging and informative but also suitable for publication on the village website as a digital promotional medium. In addition to increasing the visibility and branding of MSMEs, this program also contributes to strengthening the image of Karangkuten Village as a culinary village and a center for innovative creative MSMEs. This program is expected to provide long-term impacts in improving the competitiveness of MSMEs and encouraging sustainable and inclusive rural economic growth.

Mochamad Irfan; Rizka Amelia Rachamadita; Aditya Wardhana; Mochammad Dzulfiqar Khoirumansyah; Nova Belinda Ramadhani +19 more

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The purpose of this community service program is to enhance the capacity and independence of Micro, Small, and Medium Enterprises (MSMEs) by providing improved training in business management. The program covers the use of digital technology in the agricultural sector, the implementation of occupational safety and health practices, intellectual property protection, and simple financial record-keeping practices. In Pugeran Village, the activities were carried out using a collaborative approach involving the village government, MSME actors, and university students participating in the Community Service Program (Kuliah Kerja Nyata). A qualitative descriptive approach was employed through observation, interviews, and focus group discussions, complemented by direct mentoring and counseling sessions. The results indicate that MSME actors have begun to understand the importance of maintaining simple financial records, utilizing digital technology to market their products, and becoming more aware of workplace safety as well as legal protection for their businesses. The program also encouraged MSME actors to shift their perspectives and manage their enterprises in a more professional manner. However, the speed of implementation varied depending on differences in age, educational background, and established business habits. Overall, this community service activity contributed to strengthening the capacity of MSMEs and supporting sustainable economic growth in the village

Budi Wahono; Sudarmiatin Sudarmiatin; Heri Pratikto

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

Increasingly digitalised and globally integrated market competition demands that micro, small and medium-sized enterprises (MSMEs) no longer merely excel in local markets, but are also capable of building sustainable competitiveness in broader markets. Recent literature indicates that innovation, digital capabilities, and international networks are increasingly viewed as strategic determinants of MSME competitiveness, although the relationships between these variables are often examined in isolation and are not always consistent. This study aims to analyse the influence of innovation, digital capabilities, and international networks on the global competitiveness of MSMEs. The research employs an explanatory quantitative approach with a cross-sectional design. The sample consists of 200 owners or principal managers of SMEs in East Java, selected using purposive sampling. Data were collected via a structured questionnaire and analysed using Structural Equation Modelling–Partial Least Squares (SEM-PLS). The results of the analysis indicate that innovation, digital capabilities, and international networks have a positive and significant influence on the global competitiveness of SMEs. The path coefficient values indicate that digital capabilities are the strongest predictor, followed by international networks and innovation. These findings confirm that strengthening the global competitiveness of MSMEs requires an integrated strategy that links value renewal, digital transformation, and the sustainable development of external networks.

Cicik Septiani Sugiarti

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2026 International Forum of Researchers and Lecturers

This study aims to analyze the influence of digital marketing through Instagram on purchasing decisions at UMKM Jamu Bu Bekti in Karawang Regency. The research uses a quantitative approach, with data collected through questionnaires distributed to consumers who have seen or purchased the products. The data analysis technique applied is regression analysis to examine the relationship between marketing content and promotional variables on consumer purchasing decisions.The results show that marketing content shared on Instagram does not have a significant effect on purchasing decisions. However, the content is considered quite attractive, informative, and helpful in providing product information to consumers. On the other hand, promotion has a positive and significant impact on increasing consumer interest and encouraging purchasing decisions. This indicates that consumers are more responsive to promotional strategies such as discounts, bonuses, or special offers rather than relying solely on content quality.These findings suggest that promotional strategies play a crucial role in digital marketing, especially for small and medium enterprises (SMEs). Therefore, business owners are advised to focus more on creating attractive, creative, and targeted promotional activities on social media to boost sales. This study is expected to contribute to the development of more effective, efficient, and sustainable digital marketing strategies for SMEs in the future.

Mariana Dewi Sartika Mbu; Kristianus Jago Tute; Elvira Esperanza Sala

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The rapid development of information technology requires adaptation across various business sectors, including small and medium enterprises (SMEs). BUMDes Poto Bo’o, located in Wolotopo Village, Ndona Timur District, still manages sales data manually using ledger books. This practice leads to several issues, such as data inaccuracies, lack of automatic inventory updates, and delays in report generation.This study aims to design and implement a basic necessities (sembako) sales information system for the BUMDes. The system development method used is the waterfall model, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The system is developed using PHP programming language and MySQL database.The main features of the system include product management, customer management, transaction processing, tracking of incoming and outgoing goods, and real-time sales reporting. The results show that the developed information system improves transaction recording accuracy, enhances inventory data accuracy, and accelerates the sales reporting process.Therefore, the system is expected to improve the operational efficiency of BUMDes Poto Bo’o, support financial management transparency, and increase public trust in the performance of the village-owned enterprise.

Endayani, Fatmasari; Dian, Ernita; Saman, Saman

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia's economy but face significant challenges in maintaining consistent and sustainable performance amidst changing market dynamics. This study aims to explore how self-efficacy and entrepreneurial motivation influence MSME performance in Malang City using an exploratory phenomenological qualitative approach. Twelve informants with at least two years of business experience and active operations were selected through purposive sampling. Data were collected through semi-structured interviews, analyzed using an inductive approach, and processed until data saturation was reached. The study found that MSME actors' self-efficacy is shaped by accumulated real experiences, including both successes and failures, which contribute to meaningful learning. Entrepreneurial motivation rooted in personal values was found to be stronger and more enduring than extrinsic motivation. The study identified a cyclical interaction between self-efficacy and motivation, reinforcing each other in fostering adaptive entrepreneurial behavior. Additionally, external factors such as family support, entrepreneurial communities, and government programs play a significant role in sustaining these psychological factors. This research contributes to entrepreneurship literature and offers practical recommendations for stakeholders to design more holistic MSME empowerment programs with tangible impact.

Maria Stella Maris Muke Samu; Made Ngurah Demi Andayana; Adriana Rodina Fallo; Marthina Raga Lay

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in promoting economic growth and improving community welfare, particularly at the regional level. In Nagekeo Regency, the ikat weaving craft sector represents an important local economic potential that also carries significant cultural value. However, weaving entrepreneurs still face several challenges, including limited business capital, restricted market access, and low utilization of digital technology for product marketing. This study aims to analyze the role of the Department of Cooperatives, Industry, and Trade of Nagekeo Regency in empowering MSME actors, particularly ikat weaving groups. The research employs a qualitative approach with a descriptive research design. The study involved 18 informants consisting of local government officials, MSME actors, and institutional partners selected through purposive sampling. Data collection techniques included observation, in-depth interviews, and documentation, while data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings indicate that the department performs facilitative, educative, and technical roles in empowering weaving groups through production training, digital marketing assistance, provision of business facilities, and technical guidance on product innovation. These programs contribute to improving weavers’ skills, product quality, and market opportunities, although their implementation still faces limitations related to budget constraints and uneven program coverage.

Salhuteru, Andrie Christina; Hursepuny, Harold; Alvian Sapulette

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The rapid development of the digital ecosystem has encouraged Micro, Small, and Medium Enterprises (MSMEs) in Ambon City to adopt online platform-based marketing strategies in response to changing consumer behavior that is increasingly digitally connected. This research focuses on MSME consumers in Ambon City who actively interact with local business products through digital platforms. The main problems identified include low digital marketing adoption by local MSME actors, limited empirical studies on Eastern Indonesia context, and the absence of an integrative analytical model that simultaneously tests three dimensions of digital marketing. This research aims to analyze the influence of digital marketing strategies encompassing social media marketing, paid digital advertising, and content marketing on consumer purchasing decisions of MSMEs in Ambon City. This study employs a quantitative approach with a survey design involving 100 respondents selected through purposive sampling, and data were analyzed using multiple regression analysis after passing classical assumption tests covering normality, multicollinearity, and heteroscedasticity. Results show that social media marketing has a significant effect with a regression coefficient of 0.387, paid digital advertising with a coefficient of 0.312, and content marketing with a coefficient of 0.274, all significant at the 0.05 level. Simultaneously, the three variables explain 67.1% of variation in consumer purchasing decisions with an F-count of 65.847. Social media marketing is proven as the most dominant dimension shaping consumer purchasing decisions of MSMEs in Ambon City. This research concludes that an integrated and contextual digital marketing strategy is a crucial instrument in driving MSME growth in Eastern Indonesia and recommends strengthening digital capacity of local business actors as a priority policy for regional MSME empowerment.Keywords: digital marketing; purchasing decision; MSMEs; social media; Ambon City

Sipakoly, Selly

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Micro, Small, and Medium Enterprises (MSMEs) constitute the backbone of Indonesia's national economy, contributing approximately 61% of GDP and absorbing 97% of the total workforce; however, the majority of MSME actors, particularly in eastern Indonesia, continue to face structural barriers in digital technology adoption and capital access that constrain optimal business performance. This study aims to analyze the partial and simultaneous effects of marketing digitalization and business capital on MSME performance in Ambon City. A quantitative approach with associative-causal design was employed, involving 30 respondents selected through purposive sampling from active MSME operators in Ambon City. Data were collected via a five-point Likert scale questionnaire and analyzed using multiple linear regression with IBM SPSS version 26, preceded by validity, reliability, and classical assumption tests. Results demonstrate that marketing digitalization exerts a positive and significant partial effect on MSME performance (t = 8.060; sig. = 0.000; β = 1.061), establishing it as the most dominant predictor in the model. Conversely, business capital shows no significant partial effect (t = 0.746; sig. = 0.462), attributable to the homogeneity of capital access among MSME actors in archipelagic regions. Simultaneously, both variables significantly influence MSME performance (F = 287.070; sig. = 0.000), with an exceptionally high R Square of 0.955, indicating that 95.5% of performance variance is collectively explained by the two predictors. These findings underscore the critical role of digital marketing capabilities over financial resources alone in archipelagic contexts. It is recommended that the Ambon City Government integrate digital marketing literacy training programs synergistically with inclusive financing schemes to comprehensively strengthen MSME competitiveness across the Maluku archipelago.

Reni Dwi Fitriani; Articha Zahra; Ressa Arif Fadhilah; M.Yusuf Bahtiar

Jurnal Riset dan Publikasi Ilmu Ekonomi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the impact of inflation on the profitability of Micro, Small, and Medium Enterprises (MSMEs) operating in traditional markets. Inflation influences key business aspects, including rising production costs, declining consumer purchasing power, and instability in input prices, all of which can disrupt business performance. The research employed a quantitative approach using survey data collected from MSME actors to assess these effects. The findings reveal that inflation has a significant negative impact on MSME profitability, particularly through the reduction of profit margins. This occurs as businesses face higher raw material costs while simultaneously experiencing a decline in sales volume due to weakened consumer demand. As a result, many MSMEs struggle to maintain financial stability and sustain their operations under inflationary pressure. These findings highlight the need for adaptive strategies among MSMEs, such as cost efficiency and pricing adjustments. Additionally, the study offers important policy implications for the government to support MSMEs through targeted interventions, including price stabilization measures and financial assistance programs, in order to maintain business resilience and economic sustainability.

Jusuf Leiwakabessy; Audrey Leiwakabessy; A. Buiswarin; J. Ngilyaubun; D. Nabila +2 more

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Micro, Small, and Medium Enterprises (MSMEs) and Village-Owned Enterprises (BUMNeg) in Makariki possess regional economic potential. However, business managers face cash flow recording obstacles. They have not implemented standard bookkeeping. This community service aims to provide training and mentoring in financial document preparation using the Financial Accounting Standards for Micro, Small, and Medium Entities framework. The implementation method consists of preparation, execution, and evaluation stages. The execution stage includes initial testing, material presentation, interactive discussion, and final testing. Evaluation results indicate this program resolves participants' financial literacy problems. Participants' understanding regarding bookkeeping accounts and calculating profit and loss increased. Participants can compile drafts of income statements, financial positions, and supporting notes independently. In conclusion, intensive mentoring changes participants' mindsets from conventional management to a more structured one. Systematic bookkeeping helps participants separate personal and business assets. These records also serve as administrative requirements to access additional capital from banks or government assistance programs. This program supports the transparency and accountability of village fund management through BUMNeg.

Fenita Zahrani Trisna Putri; Suwandi Suwandi

Jurnal Publikasi Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of financial literacy and the use of accounting information on the financial performance of Micro, Small, and Medium Enterprises (MSMEs), with financing as a moderating variable. The research sample consists of 100 MSME owners or managers located in Gresik City, specifically in Gresik, Kebomas, and Manyar Districts, selected using purposive sampling based on predetermined criteria. Hypothesis testing was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS software through a bootstrapping procedure and one-tailed testing. The results indicate that financial literacy and the use of accounting information have a positive and significant effect on MSME financial performance. In addition, financing is proven to strengthen the influence of financial literacy and accounting information on MSME financial performance. This study is expected to provide practical benefits for MSME actors in improving financial performance through better financial management and access to financing. The limitation of this study lies in the limited research area and the use of perception-based data.

Merry Moy Mita

Jurnal Publikasi Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid acceleration of the digital economy has positioned Micro, Small, and Medium Enterprises (SMEs) at a strategic crossroads. This study investigates the impact of digital marketing and social media marketing on the performance of SMEs in Binjai, North Sumatra, while exploring the mediating role of Electronic Word of Mouth (e-WOM). Utilizing a quantitative approach with a sample of 182 SME owners, data were analyzed using multiple linear regression and path analysis via SPSS 26. The findings demonstrate that digital marketing and social media marketing initiatives significantly and positively influence business performance, accounting for 54.2% of the variance. Notably, social media marketing emerged as the most dominant predictor, fostering high levels of customer engagement. Furthermore, path analysis reveals that e-WOM serves as a critical mediator; effective social media strategies stimulate authentic digital testimonials, which subsequently enhance consumer trust and sales volume. This research concludes that for SMEs in emerging local markets like Binjai, the orchestration of digital reputation through e-WOM is fundamental to achieving sustainable competitive advantage in an increasingly volatile digital landscape.

Deden Mastaka Ekapraja; Hari Imbrani; Dina Yulia Wijaya; Yuyus Hidayat; Indri Yani

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

This community service activity aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) through the digitalization of financial recording in UMKM Pasadana. The main problems faced by the partners include low accounting literacy, unstructured and simple financial recording practices, and the limited utilization of digital technology in financial management. The implementation method adopts a participatory approach consisting of several stages, namely socialization, training, mentoring, and evaluation. The training focuses on understanding the basic concepts of SAK EMKM and the practical use of simple and applicable digital financial recording applications. Mentoring is conducted directly to ensure that MSME actors are able to implement financial recording independently and sustainably. The results of the activity indicate an improvement in the knowledge and skills of MSME actors in conducting systematic financial recording in accordance with SAK EMKM principles. In addition, MSME actors begin to adopt digital technology in recording transactions, which improves efficiency, accuracy, and transparency of financial statements. This activity also encourages a shift in mindset, where financial recording is no longer viewed as merely administrative, but as a basis for business decision-making. Thus, this community service activity provides a practical contribution to improving the quality of MSME financial management through the integration of accounting literacy and sustainable digital technology utilization.