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In a Micro, Small and Medium Enterprises (MSMEs), business actors often do not know exactly how many goods must be produced and sold in order to get maximum profit. To find out the maximum profit and the number of products that must be produced, the simplex method in linear programming can be used. The simplex method is a method to find the optimal solution of a linear programming model with the principle of iteration. There is a tool to solve linear programs quickly, namely Lingo software that can be used to calculate many problems in a fast time. To implement this simplex method, the data taken by researchers is on MSMEs that produce Cold Drinks with the name Cold Ice. That way, the purpose of this study is to find out how much maximum profit is obtained after obtaining the optimum production amount of each product on Cold Ice in the Medan area.

Micro, Small and Medium Enterprises (MSMEs) need to compete effectively in the market in terms of increased capacity to adapt to the dynamic business environment. MSMEs need to respond promptly to evolving market trends, technological advances, and changing consumer preferences. However, not all MSMEs have made the necessary adaptations in order to thrive in a dynamic business environment. This community service focuses on Mie Ayam Mas Nok, an MSME that faces specific challenges, especially the lack of social media utilization and the absence of a distinctive business logo. To overcome these problems, community service activities were carried out by providing targeted assistance to MSMEs Mie Ayam Mas Nok. This service activity aims to empower them through effective utilization of social media platforms and the creation of unique business logos, thereby increasing their competitiveness in a dynamic business environment. Using a combination of observation, interviews, and surveys, this community service initiative yielded positive results. MSMEs Mie Ayam Mas Nok successfully integrated social media into their business strategy and obtained a distinctive business logo. These improvements have significantly increased the competitiveness of their businesses, equipping them to thrive in an ever-changing and competitive business environment.

The Community Service Program (KKN) of Raja Ali Haji Maritime University in Toapaya Village has a work program that aims to encourage the advancement of Micro, Small, and Medium Enterprises (MSMEs) by facilitating the creation of Business Identification Numbers (NIB). This study uses a descriptive qualitative approach to understand the process, challenges, and impact of business legality on MSME actors. The results of the activity show that NIB ownership provides significant benefits, including increasing business legality and credibility, expanding access to capital, and opening opportunities to participate in various government programs. The assistance process was carried out through socialization, data collection, technical assistance, and NIB distribution. Despite facing obstacles such as limited digital literacy, internet access, and resistance to change, the collaboration between KKN students, the village government, and related agencies succeeded in helping MSME actors obtain NIBs effectively. With business legality, MSMEs in Toapaya Village were able to increase their competitiveness, expand their marketing networks, and strengthen their role in village economic development. This program proves that MSME empowerment based on business legality can be an important foundation for village independence and sustainable economic growth.

In the current digital era, Micro, Small and Medium Enterprises (MSMEs) need digital tools to facilitate their business processes. Binong Subdistrict, as one of the subdistricts that has many MSMEs, faces challenges in encouraging technology adoption among MSME owners. To overcome this problem, the authors introduce BukuWarung, a digital financial platform, as a practical solution to optimize financial recording. The process involves training and mentoring structured in four steps: outreach, training and mentoring, and evaluation. The results show that MSMEs now better understand the important role of financial management and have successfully adopted BukuWarung for their financial recording needs. In conclusion, socialization and training on the use of the Buku Warung application in Binong Village succeeded in increasing the understanding and skills of MSMEs in utilizing digital technology to support their business.

This activity aims at empowerment and development of snack business based on local potency. Mitra is a group of Micro small and Medium Enterprises community of Ganesha (KUB Bahtera) Purworejo and culinary group of Angudi Laras Purworejo (KBU Satu Hati). There are 8 participants. Problems faced by partners include: Lack of marketing access, low production capability, low access to capital for funding, Low financial management capability and business accounting administration, Limited human resources marketing and Production. To solve these problems, the program solutions offered are: 1) Increased marketing access, 2) Improvement of product processing techniques, 3) Strengthening of loan access to various funding sources, 3) improvement of financial management and business administration, and 4) Strengthening Partnership. The method used is training and mentoring. The results achieved are: the increasing ability of participants in the field of online marketing, enhancement of capabilities in designing product packaging, increasing sales through the implementation of online marketing, and strengthening the partnership relationship between groups.Keyword: snacks, business groups, online marketing

Roasted Peanuts Ewooww is a Micro, Small and Medium Enterprise that processes peanuts by roasting them. In running his roasted peanut business, ewooww has limitations in shipping because he only has one car, then the next problem is that this business still doesn't rely enough on electronic media. So the aim of this business feasibility study is to provide suggestions that can help Ewooww Roasted Beans in developing its marketing. To determine the feasibility of the project that will be carried out in accordance with the suggestions given, this research uses mixed research, namely by analyzing all aspects in the field, especially the marketing aspect, then reviewing the financial aspects with feasibility analysis in the form of Payback Period, Profitability Index, Net Present Value, Internal rate of Return, and Break Event Points. The results of all feasibility analyzes that have been carried out show positive values so that the suggestions given are worth implementing because they will have a big impact in the following years.

Micro, Small and Medium Enterprises (MSMEs) have an important role in the economy, although their performance is still hampered by various obstacles and lack of capital support. This research analyzes the contribution of MSMEs to exports by considering these factors. There are three main reasons why attention to MSMEs is important. First, MSMEs act as a survival strategy in the midst of an economic downturn. Second, the tendency of MSMEs to absorb a lot of labor makes them the driving force of the local economy. Third, the role of MSMEs in reducing poverty levels and creating equal distribution of income in society.    

This research explores business innovation strategies aimed at improving competitiveness and supporting the growth of creative industry Micro, Small and Medium Enterprises (MSMEs) in the digital era. A qualitative approach, used in this study, focused on knowledge of the challenges faced by creative industry MSMEs, the role of digital technology, and the innovative strategies they implement. The findings of this study underscore the key role of e-commerce, data-driven decision-making, collaboration, and enhanced customer experience on the competitiveness and growth of creative industry MSMEs. In addition, the findings also contribute that the implementation of business innovation strategies can give creative industry MSMEs a competitive advantage through unique products and services and innovative designs. MSMEs can produce a variety of new products and services by utilizing digital technology. This can increase market appeal and enable businesses to adapt to changing consumer trends

"Bina Sejahtera Bersama" is one of the Micro, Small, and Medium Enterprises (MSMEs) groups located in Banjarnegara Regency, facing challenges in the promotion sector, which consequently affects the development of these MSMEs. Typically, the group's promotions are still reliant on word of mouth and placing their products in local kiosks. This journal discusses the optimization of using the Google Maps application as a promotional medium for the participants of "Bina Sejahtera Bersama" MSME group in Banjarnegara Regency. The methods employed in this community service journal are educational and community assistance methods, accompanied by tests to measure the extent of understanding among the MSME participants. This approach is implemented through direct, comprehensive, and structured information delivery to the Micro, Small, and Medium Enterprises (MSMEs) participants of "Bina Sejahtera Bersama" (BSB) in Banjarnegara Regency regarding the utilization of Google Maps as a promotional medium. Based on pre-tests and post-tests results, there is a 47.5% increase in knowledge. Therefore, it can be concluded that the socialization, training, and assistance activities for using Google Maps as a promotional tool have been successful. These results illustrate the effectiveness of the planned activities, where participants have successfully improved their understanding of the application. This significant improvement indicates that the methods used in the socialization and assistance activities can have a positive impact, supporting participants in better understanding and optimizing the use of Google Maps in promoting their businesses.

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.

Humans are social creatures whose lives need clothing, food, and shelter. Everyone must have business opportunities and every business can be interpreted as a human effort to do something to achieve certain goals. Establishing a large, medium, small, or micro business is intended so that the business can have opportunities to develop and to maintain business and personal development. In a business, there must be conditions where competitive competitors can make it difficult for a business to achieve the expected profit. The amount of profit earned can be determined from the number of sales. This potential can be maximized with a marketing strategy by utilizing digital technology. Therefore, this community service activity is one of the efforts to build awareness of UKM business people regarding strategies that can be carried out to survive by utilizing social media and digital marketing in doing business.

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.