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This study aims to analyze the process of preparing financial reports at SMK Muhammadiyah 08 Medan, especially in trading businesses (UD), which is one form of SME economic unit. Trading businesses have the main characteristic of purchasing goods for resale without changing the nature of the goods, so that the preparation of accurate financial reports is very important to support business planning and strategy. However, many SMEs in Indonesia still face difficulties in understanding and implementing accounting, considering it as complicated, time-consuming, and costly. As a result, financial management often relies only on the memory of the business owner without formal recording. This study was conducted using a qualitative descriptive method, collecting data through interviews, observations, and documentation studies of the process of preparing financial reports at SMK Muhammadiyah 08 Medan. This study also refers to the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) released by the Financial Accounting Standards Board of the Indonesian Institute of Accountants (DSAK IAI) in 2016. The results of the study indicate that most trading business actors in the environment do not fully understand the importance of preparing financial reports in accordance with standards. Factors of limited resources, lack of understanding, and the assumption that financial reports are not needed are the main obstacles. This study provides recommendations in the form of simple accounting training that can help business actors prepare financial reports in accordance with SAK EMKM. The implementation of this recommendation is expected to improve accountability, transparency, and overall financial management of trading businesses.

In the current era, digital marketing has become one of the marketing strategies used by business people today, digital marketing has become a solution for business people to expand their business environment, both micro and macro business people. The aim of this research was to determine and analyze digital marketing strategies in marketplaces (Shopee and Tokopedia) to market products and identify existing strengths, weaknesses, opportunities and threats using SWOT analysis. The method used in this research is qualitative. Simple Rapoviaka has just created a marketing strategy through the Shopee marketplace and Tokopedia to increase its market share, implementing digital marketing carried out by CV. Rapoviaka simple aims to increase sales. This is because consumers are wider, closer, and check the quality and reputation of products, using online transactions. This could be an example for other MSMEs, where CV. Rapoviaka Simple itself is still distributing its products to its marketing partners, namely Palu souvenir shops offline and now they are selling  

This study aims to analyze the implementation of Government Regulation Number 23 of 2018 in Klambir Lima Kebun Village, Hamparan Perak District, which focuses on its impact on Micro, Small, and Medium Enterprises (MSMEs). PP Number 23 of 2018 regulates the reduction of the Final Income Tax (PPh) rate for MSMEs from 1% to 0.5% for taxpayers with a turnover of less than IDR 4.8 billion per year. This policy aims to ease the tax burden, simplify calculations, and improve MSME taxpayer compliance, while encouraging the growth of new entrepreneurs. This study uses a qualitative descriptive method with data collected through interviews, observations, and document analysis from MSME actors and village officials. The results of the study indicate that this tax rate reduction policy provides significant benefits for MSME actors in Klambir Lima Kebun Village. Business actors feel helped by the lower tax rate, so they can allocate more resources for business development. However, the level of taxpayer understanding of this regulation still varies. Most MSME actors do not fully understand the procedures for reporting and paying taxes in accordance with this policy, so they need further guidance and socialization from the government. This study concludes that the success of implementing PP Number 23 of 2018 at the village level is highly dependent on educational and mentoring efforts for MSME actors. This finding provides insight for the government in designing tax policies that are more inclusive and responsive to the needs of MSMEs.

This research aims to determine the application of the Siapik Application to MSMEs, whether the Si Apik Application can make it easier for users to make accurate financial reports and be able to solve financial problems in chocolate-processed MSMEs. The method used in the research is using a qualitative descriptive method, with data collection techniques using direct observation techniques at the research location and conducting interviews. The data source was obtained from primary data. The research results show that the Si Apik application makes it easy for chocolate-processed MSMEs, especially CV Rapoviaka Simple, in making financial reports because the features in the application are complete and the Si Apik application really has a positive impact on MSMEs who are running their businesses.

Microenterprises are crucial to the economic landscape, especially in developing countries, as they contribute significantly to GDP and employment. However, these businesses often face challenges in adopting sustainable practices due to financial constraints, limited resources, and market access issues. This research evaluates the impact of energy efficiency on the profitability of Sharia-compliant microenterprises applying green business principles. By integrating energy-saving measures, such as energy-efficient technologies and optimized consumption, microenterprises can reduce operational costs and improve profitability. Sharia-compliant businesses, which adhere to ethical and sustainable practices, tend to be more open to implementing such green practices. The findings show that energy-efficient microenterprises outperform conventional ones in profitability, as energy-saving leads to lower costs and enhanced competitiveness. The study also highlights the importance of green finance in supporting these enterprises by overcoming financial barriers, allowing them to adopt energy-efficient technologies. Despite the clear benefits, challenges such as high initial investment costs and limited access to efficient technologies remain. Policy intervention, including financial incentives and education, is necessary to address these barriers and enable microenterprises to fully capitalize on energy efficiency. In conclusion, energy efficiency is not only a key driver of profitability for Sharia-compliant microenterprises but also a strategy for long-term sustainability and competitiveness.

This research aims to conduct risk analysis on Micro, Small and Medium Enterprises (MSMEs) with a case study on XYZ MSMEs using the SWOT analysis method. Risk analysis is crucial in identifying internal and external factors that can affect business continuity. By applying the SWOT approach, this research evaluates the strengths, weaknesses, opportunities and threats faced by XYZ MSMEs. By identifying these factors, this research provides a holistic picture of the internal and external conditions of XYZ MSMEs and the risks that may arise. The SWOT method is used as a tool to formulate an effective risk management strategy to increase the competitiveness and resilience of XYZ MSMEs in the market. The results of this analysis can be the basis for more targeted strategic decision making and risk planning in supporting the growth of MSMEs in a dynamic business environment.  

This sharing session activity aims to find solutions to the problem of increasing business productivity among MSME players. This activity is the result of a collaboration between STIEM Bongaya Makassar and the Bali chapter of the TDA foundation which was held at the Wistara cafe, Badung Regency, Bali with the theme of MSME revival activities. The activity method is carried out through sharing sessions by forming a group discussion forum (FGD) where the presenters and participants provide input to each other and formulate appropriate strategies to increase business productivity. One of the conclusions obtained is that increasing productivity among Micro, Small and Medium Enterprises (MSMEs) can be the key to business success and growth in the form of increasing production efficiency, improving product quality, improving marketing, improving skills and knowledge, increasing cooperation.

Digital marketing is promotional activities and market search through online digital media by utilizing various means such as social networks. The aim of this research is to increase knowledge and skills about digital marketing, especially social media, for Micro, Small and Medium Enterprises (MSMEs) business people to increase their sales and profits. Online marketing is suitable for new businesses or ventures. Of course it is cost effective, because you don't have to place products/services, can be controlled yourself without having to recruit employees, unlimited time or working hours, and has a wide market reach, because online marketing is supported by the presence of websites or social media (Facebook, Instagram, WA, etc.) and this research is also aimed at proving that there is an influence of digital marketing on the sales performance of Durenstory Serang MSME products. This research uses quantitative methods with a survey approach. Research data was obtained through a questionnaire distributed to 10 respondents who were Durenstory customers. Data were analyzed using simple linear regression analysis. The research results show that digital marketing has a positive and significant effect on the sales performance of Durenstory Serang MSME products. This means that the better the implementation of digital marketing, the higher the sales performance of Durenstory products. Based on the results of this research, it can be concluded that digital marketing is an effective strategy for improving the sales performance of MSME products. Therefore, MSMEs need to implement digital marketing strategies appropriately and sustainably.

This research aims to determine the design of bead products, procurement of materials for bead product production and the manufacturing process for bead product production at Lamudra.id. This research uses qualitative methods with data collection techniques in the form of interviews and documentation. The bead craft business is one of the micro businesses in the city of Padang. Seeing the obstacles faced by business actors and the desire to improve and develop the bead craft business, assistance is needed to achieve the desire to improve thebead craft business,namely by providing creativity and innovation training in making bead crafts so that business actors have the skills in making various kinds of bead products. Then another obstacle is that the tools are still simple, so procurement of tools is very necessary to speed up the process of making bead crafts and improve the quality produced. The impact of this service is expected to improve quality and innovation in bead craft products. So it is hoped that business actors will increase their income and become more independent.

Coal is one of the energy sources in the world. Coal is a very complex mixture of organic chemicals containing carbon, oxygen and hydrogen in a carbon chain. Sindang Marga Village is one of the villages in Bayung Lencir sub-district, Musi Banyuasin Regency, South Sumatra province. Based on survey data, it is known that the number of people in the village is 1,700 people, including those who do not yet have identity cards. After the establishment of a mining company, it is hoped that it will be able to raise the level of socio-economic conditions for the people of Sindang Marga village, both those without families and those with families. If people's income increases, of course the level of community welfare will also improve. The aim of this research was to determine the economic and social impact on society of PT activities. Waletindo Setia Persada in Sindang Marga Village, Bayung Lencir District, Musi Banyuasin Regency. This research is field research with a qualitative type of research. Data collection techniques use observation, interviews and documentation. The data analysis technique used is qualitative descriptive analysis, which consists of three activity streams, namely data reduction, data presentation and drawing conclusions. The research results show that the impact resulting from the activities of PT. Waletindo Setia Persada in Sindang Marga Village is a change in the livelihoods of the people of Sindang Marga Village from the agricultural sector to the mining sector, increasing micro businesses and minimizing unemployment. The existence of the Company also causes an increase in income and changes people's standard of living for the better. There are changes in behavior patterns in society, both positive and negative, such as income disparities, disruption of public roads, health problems and conflict.

Micro, Small and Medium Enterprises (MSMEs) have an important role in advancing and improving the economy. Sempulur is one of the MSMEs located on Jalan Pelita Tama No. 2b, Rejomulyo Village, Kartoharjo District, Madiun City. This assistance aims to help the problems faced by Sempulur MSMEs. The service methods used are observation, information collection, problem mapping, implementation of mentoring activities, and problem evaluation. In this activity, the results of MSMEs Sempulur can be seen in the form of increasing marketing media in the form of understanding of social media so that it can improve product marketing.  Planned and efficient financial management. For the government, it is better to provide individual guidance and mentoring to MSMEs to assist in business planning, management, and development.

Since the implementation of the ASEAN Economic Community (AEC) at the end of 2015, it should encourage all economic actors, including SMEs and Micro Enterprises, to improve themselves in order to improve the quality of production of both goods and services. If this is not done, then Indonesia will be an "soft" market for other ASEAN countries because Indonesia has the largest population (population size) in ASEAN, namely no less than 270 million people. SMEs and Micro Enterprises, which are the embodiment of people's economic democracy, will be very hard hit if the heavy flow of goods and services from various ASEAN countries invades the Indonesian market. Realizing this, strengthening (empowering) SMEs and Micro Enterprises is a necessity and necessity to be able to find a national identity that has comparative advantage and competitive advantage. This activity begins with identifying existing problems and then finding a method for solving them. The method used is by providing training and mentoring. The results that have been achieved are the ability of the Traditional Cake business to optimize its sales by using local raw materials. In this way, the "best-selling" Traditional Cake Micro Business can improve its capabilities in the fields of production and business management and online marketing via social media. These outcomes are an indication of increased business empowerment.

This journal aims to analyze the business market for social media management services and its impact on the growth of MSMEs (Micro, Small and Medium Enterprises). In this digital era, the use of social media has become a key element in marketing strategies, especially for MSMEs who are trying to achieve their targets. This journal conducted an in-depth review of social media management strategies offered by service providers to MSMEs. This research includes market analysis, seeking an in-depth understanding of MSME needs, and evaluating the extent to which social media management services businesses can meet expectations and improve MSME marketing performance. Through interviews, surveys and market data analysis, this journal provides a comprehensive view of market dynamics and the impact of social media management strategies on MSME targets. It is hoped that the results of this research will provide valuable insights for service providers and MSMEs to improve their collaboration in the digital realm, while strengthening the role of social media as an effective tool in supporting the growth of small and medium scale businesses

MSMEs play an important role in national development, especially in absorbing labor,equalizing income, regional economic development, increasing non-oil and gas exports, and increasing gross domestic product (GDP). Challenges often faced by MSME economic actors include limited working capital, low human resource capacity, and low mastery of science and technology, resulting in generally uncertain business prospects.The development of training programs for Micro, Small and Medium Enterprises (MSMEs) is carried out systematically using consultation methods, production discussions and mentoring.

After the Covid-19 pandemic, there is still a big impact on the continuity of UMKM (Micro, Small and Medium Enterprises) businesse Simpang Karya UMKM owners admitted that they had experienced the negative impact of Covid-19 on their business processes, including experiencing a significant decline in sales. This research aims to find out what strategies and what obstacles are faced by Simpang Karya UMKM in increasing income after the Covid-19 pandemic. This research uses a qualitative approach. The data sources used are primary and secondary data sources. Meanwhile, the data collection techniques used in this research are observation, interviews and documentation. The research results show that in terms of strategy, Simpang Karya UMKM have implemented the Marketing Mix concept, namely product, price, promotion and place. Simpang Karya UMKM in running their business also implement sharia marketing strategies. The characteristics of sharia marketing are rabbaniyah, akhlaqiah, al-waqiyah, and insaniyah.

Human Resources (HR) competency is one of the main factors that must be possessed by MSME business actors. Managing human resources is a skill that must be possessed by business actors. Apart from that, in facing business challenges in the digital era, MSMEs need to adapt to technological developments so as not to be left behind. Therefore, this community service activity aims to provide knowledge about HR competencies in the era of digitalization to business actors in Bekasi Regency, especially North Cikarang. The method used in this community service activity is in the form of counseling and assistance to strengthen employee competency in this era of digitalization, especially the development of digital marketing so that in the future micro businesses have the potential to increase the profitability of their businesses. Human resource management in micro businesses has a specific goal, namely that participants in community service activities are expected to be able to adapt to current developments so that they can maintain the existence of their business and increase their business productivity. Implementation is carried out by providing materials, lectures, discussions/questions and answers and practice with business actors.

Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) are prepared to meet the financial reporting needs of micro, small and medium entities. This research is intended to find out how the implementation of accounting based on SAK EMKM on the financial reports of Micro, Small and Medium Enterprises in the City of Surabaya. This study uses a qualitative descriptive research method. Collection is obtained by using interviews and documentation. The conclusion from this study is that informants have not fully used SAK EMKM in their financial reports and there are names that are not appropriate, such as business profit/loss performance, balance sheets, routine expenses and items that are not in accordance with SAK EMKM provisions. This is due to the low sense of interest in preparing financial reports and the lack of counseling about SAK EMKM for MSMEs.

PERMENKO No. 1 year 2023 on Kredit Usaha Rakyat (KUR) is the foundation for the implementation of the program that supports the growth of the Micro, small, and Medium Enterprises(UMKM) sector. With the dominance of UMKM in the economic structure, the KUR program was initiated based on presidential instruction No. 6 of 2007, followed by an MoU between the government, guarantee institutions, and banks. KUR, run by certain banks, such as BRI, BNI, and Mandiri, gets unbankable UMKM. PERMENKO No. 1 year 2023 stipulates a maximum interest rate of 6%, a loan period of up to 7 years, and allows multiple loans subject to collectibility requirements. With a focus on UMKM that have difficulty accessing capital, the KUR program has succeeded in achieving effectiveness with the realization of reaching IDR 175,73 trillion as of September 2023. Although obstacles remain, such as the assumption of urbanicity and the unpreparedness of Micro business, KUR provides easier access to financing at low-interest rates, accelerating the economic growth of UMKM.

In the era of globalization, effective cross-cultural management is crucial for organizations operating in diverse environments. This study examines the cross-cultural dynamics within Microsoft, a multinational technology company with a global workforce. Utilizing the frameworks of Hofstede and Trompenaars, along with insights into corporate culture types and organizational structures, the analysis delves into the cultural dimensions influencing Microsoft's operations. The study aims to provide a comprehensive understanding of how Microsoft navigates cultural diversity in its global business environment, shedding light on the formation of core values and organizational behaviors. Through an in-depth examination, the analysis explores the implications of cross-cultural aspects on human resource management strategies, such as recruitment, performance management, and career development. Insights gained from this study can contribute to Microsoft's sustained global success by informing strategies related to cultural training, onboarding programs, and global rotations. Ultimately, understanding and managing cross-cultural nuances within Microsoft are imperative for fostering integration, collaboration, and optimal productivity among employees from diverse backgrounds and for guiding successful expansions and acquisitions in culturally distinct regions.    

The halal lifestyle has also experienced significant development both in Indonesia and in the world. In facing the era of globalization and intense business competition, Micro, Small and Medium Enterprises (MSMEs) in West Pontianak District are required to continue to adapt to changes and meet higher quality standards. However, there is still a lack of awareness among MSME actors in the District about the importance of halal certification. This will have an impact on losing their market share, especially among people who are increasingly aware of the halality of the products they consume. The type of method for implementing community service activities is a participatory dialogue seminar which is carried out by inviting 40 selected MSME players in the district to understand more deeply the importance and how to obtain certification. It is hoped that effective strategies can be found to increase the implementation of this certification among MSMEs in this region.