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Analytics

Barikah, Aminatul; Suwarno, Suwarno

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

This study investigates the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial distress, with board gender diversity examined as a moderating variable. Using 96 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange (2022–2024), the analysis employs variance-based Structural Equation Modelling (SEM). The findings reveal that ESG performance does not exert a statistically significant effect on financial distress, and gender diversity does not moderate this relationship. These non-significant results constitute the central empirical contribution of the study, highlighting that ESG engagement and gender diversity have yet to translate into financial resilience in the Indonesian manufacturing context. The study underscores the importance of contextual factors—such as implementation costs, authenticity of ESG disclosures, and limited female representation on boards—in shaping the effectiveness of sustainability practices. The results provide theoretical implications for Stakeholder and Agency Theory and offer practical insights for managers, regulators, and investors in emerging markets.

Eni Rohaini; Gunardi, Gunardi; Nurhayati Nurhayati; Jasmir Jasmir; Zahra Prisdian Tiararosa

Prosiding Seminar Nasional Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

AImbalanced data remains a significant issue in heart disease classification using machine learning, as it tends to cause models to overestimate the majority class while ignoring minority classes with high clinical value. This can lead to a decrease in accuracy and the model's ability to accurately detect disease cases. Therefore, this study aims to assess the effectiveness of oversampling techniques, namely Random Oversampling and Synthetic Minority Oversampling Technique (SMOTE), in improving the performance of the K-Nearest Neighbors (KNN), Naive Bayes (NB), and Random Forest (RF) algorithms. The dataset used comes from Kaggle and consists of 918 data sets with 12 attributes representing patient information related to heart disease prediction. The research stages include data preprocessing, baseline model testing, and re-evaluation using the two oversampling methods. Experimental results show that oversampling can improve the performance of all algorithms. KNN achieved the best results with SMOTE, with an accuracy of 72.98% and an F1-score of 75.39%. In the Naive Bayes algorithm, both oversampling techniques produced relatively stable performance, with the highest F1-score of 73.56% using SMOTE. Meanwhile, Random Forest showed the most optimal performance when combined with Random Oversampling, with an accuracy of 79.19% and an F1-score of 81.51%. These findings confirm that the success of data balancing techniques is strongly influenced by the characteristics of the classification algorithm used, and provide a practical contribution in determining strategies for handling imbalanced data in health research.

Pudjo Irianto; Heri Sasono

Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aims to analyze the influence of macroeconomic variables in the form of the dollar exchange rate, inflation, and Gross Domestic Product (GDP) on the Composite Stock Price Index (JCI) in Indonesia for the period 2010–2024. The research method used is a quantitative approach with multiple linear regression analysis using time series data obtained from Bank Indonesia, the Central Statistics Agency (BPS), and the Indonesia Stock Exchange (IDX). The data analysis technique was carried out through classical assumption tests and hypothesis testing to determine the relationship between variables. The results of the study show that partially GDP has a significant effect on the JCI, while inflation and the dollar exchange rate tend not to have a significant effect. However, simultaneously these three variables have a significant influence on the JCI. These findings show that macroeconomic stability is very important in maintaining the performance of the capital market in Indonesia and can be a reference for investors in making investment decisions. In addition, the results of the study confirm that national economic growth is the main indicator that market participants pay attention to in assessing investment prospects. Therefore, the government needs to maintain economic stability through effective and sustainable fiscal and monetary policies.

Mustafa Wadi; Henny Magdalena; Tommy Trides

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2025 Asosiasi Riset Ilmu Teknik Indonesia

Overburden stripping operations in the coal mining industry require optimal performance of loading and hauling equipment to achieve production efficiency. This study aims to evaluate the performance of loading and hauling equipment using the Match Factor method in overburden stripping operations at PT Bumi Artlantis Raya. The results indicate that the equipment combination achieved a Match Factor of 0.85, reflecting moderate compatibility with a potential efficiency improvement of 15%. The actual productivity of Excavator 4002 reached 137.02 bcm/hour (91.35% of the 150 bcm/hour target), while Excavator 4004 exceeded the target with a productivity of 195.73 bcm/hour (130.49% of the target). In contrast, dump truck productivity remained relatively low (Mercedes dump truck: 35.58 bcm/hour; Hino dump truck: 35.40 bcm/hour), primarily due to waiting time during loading and disposal activities. Statistical analysis reveals a strong negative correlation between cycle time and productivity (R² = 0.9929). The optimal cycle time to achieve a Match Factor of 0.80 is 969 seconds, corresponding to an optimal hauling distance of 5.38–6.725 km. Although mechanical availability and physical availability were high (94–100%), the use of availability and effective utilization were relatively low due to an imbalance between loading and hauling equipment. This study concludes that improving equipment coordination, increasing bucket fill factor, enhancing haul road conditions, and implementing preventive maintenance are essential to achieving more optimal operational efficiency in overburden stripping activities.

Ayu Anggelina; Fachruddin Fachruddin; Jasmir Jasmir

Prosiding Seminar Nasional Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

The National Student Arts Festival and Competition (FLS3N) is an event aimed at developing students’ talents and achievements in the arts, including solo vocal competitions. The assessment process in this category involves multiple criteria, which may lead to subjectivity in decision-making. This study aims to design and develop a web-based Decision Support System (DSS) for selecting non-academic students in the FLS3N solo vocal category using the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method. The assessment criteria are based on the 2025 FLS3N Technical Guidelines, consisting of voice quality, vocal technique, expression, and performance. The TOPSIS method is applied to generate alternative rankings based on the highest preference value. The system is developed using a web-based software development approach and tested using participant data from both male and female categories. The results indicate that the system can provide objective and consistent ranking recommendations, thereby assisting schools in selecting the best students to represent them in the FLS3N competition.

Muhammad Arief Maulana; Kurniabudi Kurniabudi; Jasmir Jasmir

Prosiding Seminar Nasional Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

The rapid development of artificial intelligence, particularly ChatGPT, has created new opportunities to support students’ academic activities in higher education. However, its utilization needs to be evaluated in terms of the alignment between academic task characteristics and technological capabilities to ensure optimal outcomes. This study aims to examine the feasibility of using ChatGPT in students’ academic activities by applying the Task–Technology Fit (TTF) model. This research employed a quantitative approach using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). Data were collected through questionnaires distributed to university students and analyzed using SmartPLS 4 software. The variables examined included Task Characteristics, Technology Characteristics, Task–Technology Fit, Performance Impact, and Utilization. The results indicate that Task Characteristics and Technology Characteristics have a positive and significant effect on Task–Technology Fit. Furthermore, Task–Technology Fit significantly influences Performance Impact and Utilization. Performance Impact also shows a positive and significant effect on the utilization of ChatGPT by students. These findings suggest that the alignment between academic task requirements and the capabilities of ChatGPT plays a crucial role in improving students’ performance and encouraging sustained technology use. The implications of this study highlight the importance of selective and purposeful use of ChatGPT in higher education and provide a reference for higher education institutions in formulating policies related to the ethical and effective integration of artificial intelligence technologies as learning support tools.

Ramadhan Hibatur Rahman; Karin Angelika Putri; Ma’isyatur Rodhiyah; Novia Ardhana; Yossinomita Yossinomita

Prosiding Seminar Nasional Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to analyze the factors affecting real wages of construction workers across provinces in Indonesia from 2010 to 2023 using panel data analysis. The independent variables include Provincial Minimum Wage (UMP), Consumer Price Index (CPI), Open Unemployment Rate (TPT), and Performance Pay (Balas Jasa). A panel dataset of 476 observations from 34 provinces over 14 years was analyzed using three model approaches: Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM). The best model was determined through Chow Test, Hausman Test, and Lagrange Multiplier Test, which confirmed that the Fixed Effect Model (FEM) is the most appropriate for analyzing this research data. FEM estimation results show that simultneously, all independent variables (UMP, CPI, TPT, and Performance Pay) have a significant effect on real wages with an F-statistic value of 436,465.9 (p-value = 0.0000 < 0.05), indicating that the model as a whole is highly valid and capable of explaining the variation in real wages collectively. However, partial tests reveal that only the Real Wage variable has a positive and statistically significant effect on Performance Pay (coefficient = 106.3320; t-statistic = 1276.083; p-value = 0.0000), while UMP (p-value = 0.1472), CPI (p-value = 0.6460), and TPT (p-value = 0.6934) show no significant effects at the 5% significance level. The research model demonstrates very high predictive ability with an R-squared value of 0.999735 (99.97%), indicating that the variables studied can explain nearly all variation in real wages of construction workers at the provincial level. This research provides policy implications that improving real wages in the construction sector requires an integrated approach that focuses not only on minimum wage setting but also on regional inflation control, human capital quality improvement, and creating conducive labor market conditions through unemployment reduction

Praditya, Fadlan; Hadiyanto Hadiyanto

Jurnal Riset Rumpun Seni, Desain dan Media 2025 Pusat Riset dan Inovasi Nasional

This study examines the video content production process at Digital Hub Sinar Mas Land as a visual communication strategy to support branding for a digital innovation area. The background of this research stems from the increasing need for organizations to produce creative and informative content as social media becomes a primary channel for information distribution. The study aims to describe the stages of pre-production, production, and post-production, and to identify challenges that affect the effectiveness of video content creation. A qualitative descriptive method was used through active participation, observation, interviews, and literature review. The findings show that concept planning, scriptwriting, and storyboard development form the foundation of successful production. The production stage emphasizes camera techniques, talent coordination, and visual consistency aligned with communication goals. The post-production stage focuses on technical editing to strengthen the audiovisual message structure and prepare content for publication. Key challenges were found in storyboard development, talent performance during filming, and audio processing that required detailed adjustments. The results highlight the importance of thorough planning and coordinated teamwork to ensure that video content effectively supports branding strategies.

Sri Bulkia; Orbawati Orbawati; Husnurrofiq Husnurrofiq; Periyadi Periyadi; Junaidi Junaidi +1 more

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The purpose of this community service is to help provide direction and counseling to the Principal, Vice Principal, Administrative Staff, and Teachers' Council of Citra Madinatul Ilmi Banjarbaru High School , regarding the introduction of elements of human resource management. Counseling in order to increase insight and knowledge for the Principal, Vice Principal, Administrative Staff, and Teachers' Council. The method of implementing this community service is carried out in several activities, namely the survey stage, namely socialization is carried out by compiling various things that will be conveyed during the community service activities that will be carried out which include: preparing the material to be provided, preparing the schedule for providing materials and surveying the community service location. The socialization stage, namely before the community service activities are carried out, a socialization stage is carried out, namely conducting a friendly meeting with the school to convey the intent and purpose of this community service. At this stage, cooperation is also established and the community service activity schedule is determined.

Nanda Mediya Sari; Jasmir Jasmir; Elvi Yanti

Prosiding Seminar Nasional Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

Sentiment analysis is a technique in Natural Language Processing (NLP) used to identify user opinion tendencies based on textual reviews. This study analyzer user reviews of the Maxim application on the Google Play Store and compares three Machine Learning algoritmhs-Naïve Bayes, Support Vector Machine (SVM), and CatBoost-in classifying sentiment. The research stages include data collection, text preprocessing, feature extraction using TF-IDF and Chi-Square, class balancing using SMOTE, and performance evaluation through Accuracy, Precision, Recall, and F1-Score. ANOVA is used to examine the influence of feature selection on model performance. The results show that each model exhibits different performance level across the tested feature combinations. The CatBoost achieved the highest accuracy of 99,26% and demonstrating the most stable performance. Meanwhile, the Naïve Bayes and SVM models experienced performance decreases experiments, especially after applying SMOTE. These findings indicate that the choise of algorithm, feature extraction method, and class balancing technique significantly affects classification outcomes. Overall, CatBoost is identified as the best-performing model, providing more consistenst classification result in accordance with the characteristics of the user reviews.

Adesta Dermawan Wicaksono; Syamsul Hadi; Asset Cahya Wardhana; Ajang Deng Arok; Atem Juacg Kelei Juach

Manufaktur: Publikasi Sub Rumpun Ilmu Keteknikan Industri 2025 Asosiasi Riset Ilmu Teknik Indonesia

The problem faced is the decline in the performance of a 650 liter/minute centrifugal pump due to wear on components, especially the impeller, rolling bearings, and mechanical seals in supplying process water and clean water in industrial production systems. The planning objective is to obtain a maintenance schedule for a 650 liter/minute centrifugal pump for the operational period of 2026 and the ratio between maintenance costs and profits generated by the machine. The maintenance planning method includes collecting maintenance data from previous maintenance periods, reviewing centrifugal pump specifications, applying the inspection, replace, repair, and overhaul (IRRO) approach, estimating the age and price of components that are expected to be damaged, estimating the cost and duration of dismantling and installing components that have been repaired in accordance with the provisions of the requirements for usable components or replacement parts, scheduling maintenance and repairs, estimating maintenance and repair costs for the 2026 period, and determining the ratio of maintenance costs to profits. The planning results are in the form of a maintenance schedule for the 2026 period worth IDR 4,290,000,-, a maintenance cost to profit ratio of 7.44% and the implications indicate that the machine is still suitable for use and prospective for operations in the next few years.  

Srikandi Alifya; Jasmir Jasmir; Elvi yanti

Prosiding Seminar Nasional Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

The growth of e-commerce in Indonesia has led to an increase in product reviews, including for beauty products on Tokopedia and Shopee. These reviews serve as important sources of information to assess consumer satisfaction; however, manually analyzing thousands of reviews daily is impractical. This study applies Natural Language Processing (NLP) with Naive Bayes, C4.5, XGBoost algorithms to classify sentiment in Indonesian-language reviews. The dataset used consists of 76,256 reviews labeled as positive, negative, and neutral. The research stages include text preprocessing, feature representation using BoW and TF-IDF, data balancing through SMOTE, and model performance evaluation based on accuracy, precision, and recall. Differences in results among the algorithms were analyzed using ANOVA. The results show that Naive Bayes achieved the highest accuracy at 67.71%, followed by XGBoost at 65.91%, and C4.5 at 58.39%, with Naive Bayes performing best in identifying positive and negative sentiments, while XGBoost and C4.5 handled more complex data patterns effectively. These findings provide guidance for sentiment analysis in Indonesian and support businesses in obtaining automated insights from customer reviews to improve product quality and services.

Beny Ariyanto; Sudarmiatin Sudarmiatin; Puji Handayati; Naswan Suharsono

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

This study aims to analyze the application of the franchising system on business performance in the beverage franchise business through a case study of Mitra Minuman Siap Saji. The approach used is qualitative with a case study design, with data collection techniques in the form of in-depth interviews, operational observations, and supporting documentation. The results show that the implementation of standardized Standard Operating Procedures (SOPs), franchisor support in the form of training, raw material supplies, and periodic monitoring contribute significantly to improving business stability, product quality consistency, and customer satisfaction. However, there are limitations in flexibility and several communication obstacles that have the potential to affect the effectiveness of the partnership. The relatively strict contract structure also impacts partners' perceptions of local innovation space, although it is generally still viewed as providing business security and business model clarity. These findings emphasize that a balance between franchisor control and partner autonomy, accompanied by open communication and fair contract design, is a key factor in creating sustainable business performance in a franchising system.

Pebi Mina Husania; Rani Chantika; Puji Sri Alhirani; Uli Salsabila Hasibuan

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Queueing systems play an important role in evaluating service performance, especially in small-scale businesses such as barbershops, where fluctuating customer arrival patterns and limited service capacity often lead to long waiting times. This study aims to analyze the performance of barbershop services using the M/M/1 queueing model and an analytical approach based on experimentally tested arrival (λ) and service (μ) rates. The model was selected because it represents a single-server system with Poisson arrivals and exponentially distributed service times, closely matching real barbershop operational characteristics. Using assumed realistic parameters, the analysis shows that when λ = 12 customers per hour and μ = 6 customers per hour, the system becomes unstable with a utilization rate (ρ) exceeding 1, indicating continuous queue growth. Further simulations with increased service rates demonstrate significant improvements: at μ = 15, the system achieves ρ = 0.8 with an average waiting time of 16 minutes, while at μ = 13, the system remains stable but experiences a long waiting time of approximately 55 minutes. These findings emphasize that barbershop performance is highly sensitive to service speed and that even small increases in μ can produce substantial improvements in queue stability and customer waiting times. The study concludes that barbershops must ensure adequate service capacity—either through optimizing service duration, improving worker efficiency, or adding servers—to maintain service quality and enhance customer satisfaction.

Anggiasari Alfirdani Putri; Muhammad Yasin

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The principle of comparative advantage explains that every country or society, like individuals, can gain benefits from their trade activities by exporting goods or services in which they have a major comparative advantage and importing goods or services in which they do not. Based on the law of comparative advantage, even though a country may be less efficient (having an absolute disadvantage) compared to other countries in the production process, the structure of industrial performance can be seen through the analysis of industrial sector behavior analyzed through various strategies such as Price, Product, and promotion. The theory of comparative advantage related to the exchange of goods is relevant as long as the traded goods are still useful. In other words, Performance is defined as the result of activities influenced by the structure and behavior within the industrial sector, where these results are often measured by the size of a company's market share or profitability in an industry. In more detail, performance can also be reflected in the form of efficiency, development (including market expansion), job creation, employee welfare, and a sense of group pride.

Afra Khulud Zanuba; Nanda Adhi Purusa

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine the influence of work environment, work motivation, and job training on employee performance, with work discipline as an intervening variable at PT. Telkom Akses Semarang. The population of this research consists of 400 employees of PT. Telkom Akses Semarang, which is a prominent company in the telecommunications sector. The sampling technique used was purposive sampling, and the sample size of 100 employees was determined using the Slovin formula to ensure a representative sample. Data were collected through questionnaires distributed randomly to the selected respondents to gather comprehensive and reliable information. This study employed a quantitative analysis approach, utilizing Smart PLS as the analytical tool, covering the outer model, inner model, and hypothesis testing to assess the relationships between the variables. The findings indicate that the work environment, work motivation, and job training significantly affect employee performance at PT. Telkom Akses Semarang. Furthermore, the use of work discipline as an intervening variable also mediates the influence of work environment, work motivation, and job training on employee performance, suggesting that work discipline plays a crucial role in enhancing overall employee productivity and organizational success.

Suyanti Suyanti; Chandy Ophelia S; Lies Aryani; Prayitno Prayitno

Prosiding Seminar Nasional Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

Magnetic resonance imaging (MRI) provides rich anatomical contrast for brain tumor assessment, yet routine interpretation remains time-intensive and demands high precision. This work develops a pipeline for four-class brain MRI image classification (glioma, meningioma, pituitary tumor, and no tumor) by combining automated brain-region cropping, data augmentation, and transfer learning with EfficientNetB1. Experimental results demonstrate exceptional performance, achieving an overall accuracy of 0.99 (99%) on the test set. Specifically, the model reached an F1-score of 1.00 for the no tumor class, 0.99 for pituitary, and 0.98 for both glioma and meningioma classes. Beyond reporting numerical performance, the study utilizes Grad-CAM heatmaps to verify that predictions rely on clinically plausible regions rather than spurious background cues. These results indicate that an efficiency-oriented backbone, paired with systematic preprocessing, can achieve reliable and interpretable performance for brain tumor classification tasks.

Arfah Maulani Ashari; Anisa Ramadhani; Muthia Fayza Lubis; Muhammad Azril Rizky Ramadhan; Putra Julianto Nugraha +2 more

Zoologi: Jurnal Ilmu Peternakan, Ilmu Perikanan, Ilmu Kedokteran Hewan 2025 Asosiasi Riset Ilmu Tanaman dan Hewan Indonesia

This study aims to analyze the effect of using cassava (Manihot esculenta crantz) as a carbohydrate-based feed ingredient on body weight gain in beef cattle. The review was conducted using a descriptive literature study approach based on sixteen scientific articles discussing the nutritional composition, processing methods, and performance responses of beef cattle fed cassava-based diets. The analysis shows that cassava contains 17.45–88.6% dry matter, 2.4–21.45% crude protein, and 11.35–92.2% nitrogen-free extract, with variations influenced by plant part, processing method, and hydrocyanic acid (HCN) content. Processing techniques such as fermentation and ensiling can reduce HCN levels by more than 70% while increasing crude protein content up to 25%, thereby improving digestibility and feed efficiency. The inclusion of cassava in the form of flour, dried chips, pulp, or fermented peel consistently enhances dry matter intake and average daily gain (ADG) of beef cattle at inclusion levels of 20–50% in the diet. Overall, cassava has strong potential as a locally available, economical, and sustainable feed ingredient to improve beef cattle productivity.

Fransiskus Dapot Sihaloho; Jasmir Jasmir; Gunardi Gunardi

Prosiding Seminar Nasional Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

The rapid growth of e-commerce platforms in Indonesia, particularly Tokopedia, has resulted in a large volume of consumer reviews containing valuable information regarding customer perceptions and satisfaction. However, manual analysis of such reviews is inefficient and prone to subjectivity, necessitating an automated approach based on machine learning. This study aims to classify the sentiment of sports product reviews on Tokopedia into positive, negative, and neutral categories by applying Logistic Regression, Support Vector Machine (SVM), and Random Forest using the Term Frequency–Inverse Document Frequency (TF-IDF) approach. The data were collected through web scraping of Indonesian-language sports product reviews and processed through several preprocessing stages, including data cleaning, case folding, tokenization, stopword removal, and stemming. Feature representation was performed using TF-IDF to transform textual data into numerical vectors, after which the dataset was divided into training and testing sets with an 80:20 ratio. Model performance was evaluated using accuracy, precision, recall, and F1-score metrics. The results indicate that the application of TF-IDF significantly improves the performance of all models, with SVM consistently achieving the most optimal performance compared to Logistic Regression and Random Forest. These findings demonstrate that classical machine learning algorithms combined with TF-IDF remain highly effective for sentiment analysis of Indonesian-language text. The implications of this study are expected to assist sellers in understanding customer opinions, support consumers in making informed purchasing decisions, and serve as a foundation for the development of sentiment analysis and recommendation systems on e-commerce platforms.

Dewi Sartika; Rahmatia Rahmatia; Nurul Aisyah Samila; Siti Masitah; Tiara Maharani

Jurnal Pengabdian Masyarakat Nian Tana 2025 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

The field practice program, also known as Innovation Development, is a community service activity conducted by students of STIE Madani Balikpapan aimed at assisting Micro, Small, and Medium Enterprises (MSMEs) in improving their business performance and sustainability in the city of Balikpapan. In this program, Group 6 focuses on the MSME “Mamidah’s Homemade,” located in RT 34, Mekar Sari Subdistrict, Central Balikpapan District, which operates in the home-based food production sector. This activity is designed to provide practical assistance and applied knowledge to address several existing business challenges faced by the MSME. The main objectives of this Innovation Development activity are: (1) to assist in creating a systematic, structured, and consistent financial recording system as a basis for operational planning, evaluation, and decision-making; (2) to support the development of a comprehensive and well-organized business portfolio to strengthen business identity and credibility; and (3) to help business owners enhance their digital branding capabilities through the effective use of online platforms and social media to expand market reach and competitiveness.