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Nakhma'ussolikhah; Ficky Adi Kurniawan

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in economic development; however, their competitiveness is often constrained by weak branding and limited digital marketing capabilities. This community engagement program aimed to strengthen brand identity and digital capacity of the “Pukle” catfish cracker MSME in Karangsuwung Village, Cirebon Regency, through an integrated branding and sharia-based digital marketing approach. A participatory–collaborative method was employed, consisting of needs assessment, Workshops, technical mentoring, and monitoring and evaluation. The interventions included the development of brand identity elements (logo, tagline, and visual guidelines), improvement of informative packaging, activation and optimization of WhatsApp Business, and utilization of TikTok Shop as a social commerce channel. In addition, a standard operating procedure for sharia-compliant digital content based on the principles of shiddiq (truthfulness), amanah (trustworthiness), fathanah (competence), and tabligh (communicativeness) was formulated to enhance consumer trust. The results indicate improvements in product professionalism, digital channel management, content consistency, and customer interaction. The integration of branding and sharia digital marketing proved relevant in building differentiation, expanding market access, and strengthening long-term business reputation. The program highlights that MSME digital transformation requires capacity building, continuous mentoring, and ethical value integration to ensure sustainable competitiveness.

Amelia Sholeha; Mohamad Badrun Zaman; Hilda Kumala Wulandari; Hendri Sucipto

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Low financial literacy, weak sharia-based governance, and limited business legality remain key barriers to the sustainability of Micro, Small, and Medium Enterprises (MSMEs). These constraints reduce managerial capability, restrict access to formal financing, and hinder business growth. This study developed an integrated mentoring model combining financial literacy, sharia governance, and business legalization using a Participatory Action Research (PAR) approach. 25 MSMEs in Brebes Regency participated in four stages: needs assessment, training, mentoring, and evaluation. Data were collected through pre- and post-tests, bookkeeping observations, and legality checklists. Results showed significant improvements: financial literacy scores increased from 52 to 84 (61.5%), bookkeeping adoption rose from 20% to 88%, and Business Identification Number (NIB) ownership increased from 32% to 84%. Average monthly turnover also grew by 33%. These findings indicate that participatory and practice-based mentoring effectively enhances knowledge, behavior, and economic performance. The model offers a scalable strategy for strengthening sustainable and ethical MSME management.

Isnan Sarwo Prasetyo; Yoni Adelia

Sevaka : Hasil Kegiatan Layanan Masyarakat 2026 STIKES Columbia Asia Medan

This community service initiative aims to enhance the managerial capacity and digitalization skills of MSME owners in Mencirim Village, East Binjai. Initial observations revealed five structural issues: weak financial record-keeping, conventional marketing strategies, minimal use of social media for promotion, lack of brand identity, and limited understanding of pricing strategy. The methodology employed a Participatory Action Approach (PAA), encompassing needs identification, structured training, practical workshops, and six weeks of intensive mentoring for 25 MSME participants. Results indicate a substantial increase across all measured indicators: 84% of participants implemented simple bookkeeping, 76% actively used social media for promotion, 72% developed brand identities, and 80% demonstrated improved pricing strategies all surpassing the established targets. Wilcoxon Signed-Rank Test confirmed statistical significance (p < 0.05). The program also fostered entrepreneurial mindset shifts, the formation of local business networks, and the emergence of community-based local leaders. Continuous mentoring and cross-stakeholder collaboration are recommended to sustain long-term economic impact.

Dhyni Triyas Pitaloka; Lilik Dea Tantri; Unik Latifah; Arlita Umul Maffiroh; Muhammad Aditya Yulianto

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine how standard costing can be used as a tool for planning and controlling production costs in salted egg cracker micro, small, and medium enterprises (MSMEs). MSMEs need to manage their production costs effectively to increase their profitability in an era of increasingly fierce business competition. A case study was used to collect data through interviews, observations, and financial document analysis. The study shows that the implementation of standard costing has helped more accurate production cost budget planning. This makes it easier for management to compare standard costs with actual costs, which allows for effective and efficient cost control. Furthermore, the findings indicate that standard costing can serve as a benchmark and evaluation tool to improve operational effectiveness. Furthermore, this study suggests that MSMEs should incorporate a standard costing system into their financial reporting process and educate management and employees about the importance of cost control. Therefore, implementing standard costing can be a long-term strategy to keep the company operational and competitive in an increasingly competitive market.

Ade Lisa Matasik; Randi Tangdialla; Oktavianus Pasoloran; Agustinus Mantong

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The retail grocery business is an important part of the traditional market economy. However, most micro-businesses still face limitations in financial management and inventory control. This community service activity aims to improve the capacity of retail grocery businesses in Bolu Market, Tallunglipu District, through assistance with simple financial record-keeping and inventory management based on sales data. The implementation methods included observation, socialization, training, and direct assistance to business partners. The results of the activity showed an increase in the partners' understanding of the importance of financial recording and inventory, as well as their initial ability to implement daily business recording. This activity contributed to improving business efficiency and supporting the sustainability of micro businesses in traditional markets. Furthermore, business partners have demonstrated improvements in more structured inventory management, resulting in reduced waste and stock discrepancies. This initiative is expected to have a long-term impact on developing the capacity of micro-entrepreneurs in traditional markets.

Resi Juariah Susanto

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting Indonesia’s economic development, not only by contributing to economic growth but also by creating employment opportunities. Along with the rapid increase in the number of MSMEs, competition among business actors has become increasingly intense, including in the knitted industry, which requires consistent product quality and efficient production processes. In this context, this community service program is designed to strengthen the competitiveness of MSMEs by improving their understanding and implementation of machine maintenance. Proper and well-planned maintenance practices are expected to reduce the risk of machine failure and minimize product defects. The activities were carried out through a series of socialization sessions, training programs, and technical assistance focused on machine maintenance calculations. The expected output of this program is a community service report that will be further developed into a scientific article and published in the Indonesian Journal of Community Service.

Bela Mutiara; Hurian Kamela

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study aims to analyze the influence of accountability and transparency principles on financial management in feed retail micro, small, and medium enterprises (MSMEs) in West Lampung Regency. Accountability and transparency are considered essential aspects of good governance implementation, which play a crucial role in building trust and improving the financial effectiveness of small enterprises. The research applies a quantitative approach through a survey distributed to customers and farmers using a Likert-scale questionnaire. Data were analyzed using multiple linear regression to examine the effect of accountability and transparency on financial management perception.. The results indicate that both variables have a positive and significant influence on customers’ and farmers’ perceptions. The implementation of accountability and transparency strengthens public trust and enhances the professionalism of financial management practices in MSMEs, particularly in feed retail businesses.

Maria Selvi Moron; Wisnu Yuwono

Jurnal Pengabdian Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Micro, small, and medium enterprises (MSMEs) are required to establish well-organized bookkeeping and administrative systems to enhance competitiveness and readiness for international expansion. However, Iluh Craft MSME continues to face challenges related to unstructured financial record-keeping and traditional administrative practices, which hinder effective financial monitoring and the preparation of business documentation. This community service activity aims to implement an efficient bookkeeping and administrative system to improve recording accuracy, operational efficiency, and the readiness of Iluh Craft MSME to expand into international markets. The implementation employed a descriptive participatory approach involving interviews, observations, and documentation, followed by system design, phased implementation, mentoring, and joint evaluation with the partner. The results demonstrate a significant improvement in the accuracy of financial records, a reduction in transaction recording errors to below 5%, administrative time efficiency gains of approximately 25–30%, and improved document organization with faster data retrieval. In addition, more than 90% of staff members were able to operate the system independently. Overall, the implementation of an efficient bookkeeping and administrative system proved effective in supporting more professional business management and enhancing the readiness of Iluh Craft MSME for international market expansion.

Zainullah, M. Ilham; Ita Marianingsih

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This systematic review maps how innovation, technology adoption, and Islamic entrepreneurial behaviors are intertwined and contribute to the SDGs. Searches in Scopus followed PRISMA 2020: of the 166 initial records, 46 were eliminated prior to screening; 120 filtered by title–abstract; 45 read in full; and 25 articles were analyzed in depth. Four RQs lead the synthesis: the form of innovation/adoption (RQ1), impact on behavior and performance (RQ2), and their relationship to the SDGs (RQ3). The findings show five complementary faces of innovation: (1) process-organization (knowledge management, open innovation; innovation capability), (2) sharia business/finance models (sharia venture capital, agricultural value chain finance), (3) financial and platform digitalization (fintech, Islamic crowdfunding), (4) technological innovation in business models (e.g., urban farming–aquaponics) that are value-framed, and (5) halal product/marketing innovation (halal assurance and halal trust). Behind that, the drivers are layered: individual values and psychology, Islamic HRM cultural orientation and organizational learning, Islamic finance architecture and regulation, and access to digital literacy and trust in the platform. The impact is multidimensional performance, access to ethical capital, halal market behavior, and social and religious environmental outcomes with strong contributions to SDG 8 and SDG 9, and footprints on SDGs 1–2, 3, 10, 11, 12, 13, 16, 17. This SLR offers an integrated financial innovation value framework and proposes SDGs micro-indicators; limitations mainly in the variation of measurements and the dominance of cross-section designs.

Wahyu Indah Sari; Nasution, Lia Nazliana; Syaad Afifuddin; Anwar Suhut

MARHALADO: Jurnal Pengabdian kepada Masyarakat 2026 PT. Arsil Reka Engineering

Women play a strategic role in sustaining household livelihoods and strengthening local economies in coastal areas. This community service program aims to empower women entrepreneurs through strengthening micro, small, and medium enterprises (MSMEs) based on local wisdom in Desa Kota Pari, Pantai Cermin District. Most women in this coastal village are involved in home-based economic activities such as traditional food processing, fisheries-based products, and small-scale trading. However, limited financial literacy, income management, and market access constrain business development. The program was implemented through observation, counseling, participatory discussions, and evaluation. The results show improved understanding of income management, increased awareness of business sustainability, and strengthened economic roles of women entrepreneurs. This program confirms that empowering women through MSMEs contributes significantly to strengthening local economic resilience in coastal communities. 

Medya Wulandari; Rosita Rahmawati; Luthfi Naimah; Unna Ria Safitri

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the implementation of performance management at the micro–enterprise AMANAH YOGURT, located in Candimulyo, Kiringan, Boyolali. The business employs 11 workers with specific task divisions: 7 in packaging, 1 in production, 2 in marketing responsible for promotion and advertising, and 1 supervisor who monitors the production process while also assisting in production ac,tivities. The daily production capacity reaches 500 packs during peak demand and 350 packs under normal conditions. This research applies a descriptive qualitative approach through observations and informal interviews with the owner and employees. The findings indicate that AMANAH YOGURT has implemented performance management through the application of production SOP, clear task distribution, informal evaluative communication between the owner and employees, as well as consistent adherence to hygiene standards and product quality. AMANAH YOGURT products have been distributed across Java Island, Bali, and even Mataram through bus logistics, travel services, and direct delivery for nearby areas. Halal certification and BPOM authorization further enhance consumer trust and strengthen the competitiveness of the business.

Medya Wulandari; Rosita Rahmawati; Luthfi Naimah

Jurnal Riset dan Inovasi Manajemen 2026 International Forum of Researchers and Lecturers

This study aims to analyze the implementation of performance management at the micro–enterprise AMANAH YOGURT, located in Candimulyo, Kiringan, Boyolali. The business employs 11 workers with specific task divisions: 7 in packaging, 1 in production, 2 in marketing responsible for promotion and advertising, and 1 supervisor who monitors the production process while also assisting in production ac,tivities. The daily production capacity reaches 500 packs during peak demand and 350 packs under normal conditions. This research applies a descriptive qualitative approach through observations and informal interviews with the owner and employees. The findings indicate that AMANAH YOGURT has implemented performance management through the application of production SOP, clear task distribution, informal evaluative communication between the owner and employees, as well as consistent adherence to hygiene standards and product quality. AMANAH YOGURT products have been distributed across Java Island, Bali, and even Mataram through bus logistics, travel services, and direct delivery for nearby areas. Halal certification and BPOM authorization further enhance consumer trust and strengthen the competitiveness of the business.

Aidha Melany; Novi Lestari; Vinata Utari

Jurnal Riset dan Inovasi Manajemen 2026 International Forum of Researchers and Lecturers

Operational risk management is an essential aspect in maintaining the stability and sustainability of micro-enterprises operating in the culinary sector, particularly in the fast food industry, which relies heavily on production processes, raw material quality, and human resource skills. This study aims to analyze the types of operational risks that arise in the daily operations of the Kebab Capadocia MSME in Boyolali Regency using a qualitative approach through in-depth interviews and field observations. The COSO Enterprise Risk Management (ERM) Framework was used as the primary theoretical foundation to map risks based on five components: risk identification, risk assessment, control activities, information and communication, and monitoring. The results indicate that the business faces four main risk categories: production process risks, human resource risks, food hygiene and safety risks, and raw material distribution risks. Implemented controls are still informal and not supported by standard operating procedures (SOPs), resulting in recurring risks that impact product quality. These findings contribute to the MSME risk management literature and offer practical recommendations for strengthening operational structures based on systematic risk management.

Miftah Khoirunnisa; Eka Ratna Saputri; Ally Roni; Sulia Ningsih

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

This Micro, Small, and Medium Enterprises (MSMEs) empowerment and development program aims to improve the capacity of business financial management through training in simple bookkeeping, preparation of simple financial reports, and business cost analysis in Tegal Sari Hamlet, Block S, Batumarta 1 Village, Lubuk Raja District, Ogan Komering Ulu Regency. This program is motivated by the low ability of MSMEs to systematically record their finances, separate their business finances from their personal finances, and utilize cost information as a basis for business decision-making. The implementation method includes an initial survey, observation, interviews, training, and direct mentoring for MSMEs. The results of the program indicate that before the program was implemented, most MSMEs had not implemented regular financial records and had not prepared business financial reports. After the training and mentoring, there was an increase in the understanding and skills of MSMEs in recording daily financial transactions, preparing simple profit and loss reports, and calculating the cost of production as a basis for determining selling prices. This activity has a positive impact on increasing the independence and sustainability of MSME business management.

Endang Setiadi Permana; Deny Ernawan; Ratnasari Ratnasari

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service research is about the creation of Taman Kita “Taman Dusun Sudimampir” as an artificial tourism to utilize local potential implemented in Kaliangsana Village, Kalijati District, Subang Regency. This artificial tourism destination is one of the incidental activity programs carried out by the Faculty of Engineering, Civil Engineering Study Program, University of Subang together with the community in Sudimampir Hamlet in an effort to increase environmental attractiveness while encouraging the economic growth of the local community. Sudimampir Hamlet is located in Kaliangsana Village and has beautiful and strategic natural conditions, but has not been optimally managed as a tourist destination. Therefore, it is necessary to develop an area in the form of a thematic park that can function as a means of recreation, education, and community empowerment. The method of implementation of this research activity includes the stages of planning, preparation, implementation, and management of the park. The concept of the park is educational and family-friendly nature tourism by providing various facilities such as flower gardens, children's play areas, photo spots, gazebos, and educational gardens. In addition, this park also involves active community participation in the management and development of micro-enterprises. The expected results of the development of this park are the creation of comfortable green open spaces, increased tourist visits, and the opening of new business opportunities for the surrounding community. Thus, Sudimampir Hamlet Park is expected to become a sustainable tourist attraction and provide social, economic, and environmental benefits.

Pri Elma Tiana; Muhammad Rizkyansyah Ismail; Dini Aurora Ema Diva Sari; Alivia Rahmawati; Dede Pebrianto +1 more

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving economic growth and providing employment in Indonesia. However, many MSMEs are still utilizing digital technology to leverage social media as a marketing tool and strengthen their branding. This study aims to analyze the use of social media to increase product branding and sales at the Warung Kue HJ. Risna MSME, located in Karang Rejo Village, Balikpapan City. The research method used is a descriptive quantitative approach, with data collection techniques through field observations, direct interviews with MSME owners, and direct mentoring regarding social media use and online store creation. The results of this study indicate that improving social media accounts, creating business locations on Google Maps, and installing business banners with more attractive designs and colors can increase business visibility and understanding of the importance of branding through digital technology, positively impacting market expansion and potentially increasing business sales. This activity is expected to become a model for sustainable digitalization-based MSME mentoring to increase competitiveness in the era of digital transformation.

Kemal Fahrizi Azch; M. Hamdani; Kholil Abdul Kharim; Ibnu Azmi Riawan

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2026 Asosiasi Riset Ilmu Teknik Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in driving economic growth; however, their production activities frequently face uncertainty in achieving predetermined targets. Such uncertainty arises from fluctuating market demand, delays in raw material supply, labor limitations, variations in processing time, and other technical constraints. Conventional deterministic production planning methods often fail to capture these real-world risks and variations, leading to less accurate and suboptimal decisions. Therefore, a more adaptive analytical approach that incorporates probability and uncertainty is required. This study aims to analyze the probability of achieving MSME production targets using the Monte Carlo Simulation method. This method models random production conditions by generating data based on probability distributions derived from historical records. Simulations are repeated through numerous iterations to estimate possible variations in production output and measure the likelihood of meeting targets. The results indicate that Monte Carlo simulation provides more realistic and comprehensive production forecasts compared to traditional planning approaches. By understanding both the probability of success and potential risks, MSMEs can design adaptive strategies, optimize resource allocation, manage inventory more effectively, and improve overall production planning accuracy to ensure long-term business sustainability in a dynamic environment.

Lusia Trivania Pereira; Andreas Rengga; Imelda Virgula Wisang

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

Savings and Loan Cooperatives (KSP) play a strategic role as microfinance institutions that promote members' financial welfare through savings and loan services based on trust and togetherness. This study aims to analyze profitability as the basis for financial performance assessment of KSP Credit Union Bahtera Sejahtera Kewapante during the 2023–2025 period. The analysis focuses on three main profitability ratios—Return on Equity (ROE), Profit Margin (PM), and Assets Turnover (AT)—along with interpretation of performance trends, causal factors of fluctuations, and their implications for the cooperative's operational sustainability. The research employs a descriptive quantitative approach with data collection techniques through direct observation, documentation of financial statements for the last three years, and financial ratio analysis. Results indicate a significant decline in profitability performance: ROE decreased from 2.01% (2023) to -0.91% (2024) and slightly improved to -0.25% (2025); Profit Margin fell from 13.81% to -7.75% and -2.24%; while Assets Turnover showed a downward trend from 0.049 times to 0.039 times in 2025. All ratios remain far below ideal standards (ROE ≥10%, PM ≥20%, AT ≥1 time), indicating inefficiency in capital management, insufficient income to cover operational expenses, and low asset productivity. These conditions are caused by declining business income, rising operational costs, and weakening member economic activity. The findings confirm the critical need for optimizing productive loan disbursement, enhancing operational cost efficiency, and increasing active member participation as essential strategies to restore profitability and ensure the long-term sustainability of the cooperative.

Siti Musarofah; Kurniawan Arief Ichsanuddin; Muhammad Abiyyu Al Hammam

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the regional economy, including in Boyolali Regency. However, this contribution has not been fully matched by adequate human resources (HR). The main problem in this study is the still low capacity of MSMEs' human resources, particularly in aspects of managerial skills, digital literacy, and adaptability to changes in the business environment, which impact business performance. This study aims to analyze human resource development strategies implemented in the MSME context and examine the impact of these strategies on improving MSME performance in Boyolali Regency. The research method used is a Systematic Literature Review (SLR) with a content analysis approach to relevant scientific literature from the past five years. The research process includes determining inclusion and exclusion criteria, searching for literature sources, thematic coding, and synthesizing research findings. The results show that effective HR development strategies can be grouped into three main aspects: skills training, marketing digitalization, and cross-sector collaboration. These three strategies have been proven to contribute positively to improving MSME competency, operational efficiency, market expansion, and business competitiveness. Thus, human resource development is a key factor in driving sustainable improvement in MSME performance, particularly in facing the challenges of digital transformation and increasingly complex economic competition.

Tria Restiani; Sri Astuti; Arif Makhsun

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium-Sized Enterprises (MSMEs) are critical to the Indonesian economy because they provide jobs and boost the local economy. However, MSMEs continue to disregard the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). With assistance from the Lampung Provincial Leadership Council (DPP) of the Indonesian Employers Association (APINDO), this study aims to investigate the factors influencing the use of SAK EMKM in MSMEs. SAK EMKM socialization, business size, length of operation, and educational background are among the factors analyzed. Survey-based quantitative approach is used in this study. 107 MSMEs received questionnaires from APINDO DPP Lampung in order to gather primary data. Multiple linear regression analysis, validity tests, reliability tests, and traditional assumption tests were performed on the data using SPSS software. Partial tests (t-tests) and coefficients of determination were used to test hypotheses. The study's findings show that SAK EMKM use in MSMEs supported by APINDO DPP Lampung is influenced by educational background, length of operation, and socialization. Meanwhile, SAK EMKM's use is mostly unaffected by the size of the company. This finding implies that the adoption of SAK EMKM is more influenced by the socialization, business experience, and skill levels of MSME members than by the size of the firm. It is anticipated that this study would help academics and MSME participants use SAK EMKM more effectively in order to achieve sustainable MSME financial management.