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Abstrak.: Mudharabah merupakan salah satu bentuk akad dalam perbankan syariah yang berbasis pada prinsip bagi hasil. Dalam akad ini, terdapat dua pihak utama: shahibul maal (pemilik modal) dan mudharib (pengelola modal). Shahibul maal menyediakan modal, sementara mudharib bertanggung jawab atas pengelolaan modal tersebut untuk kegiatan usaha yang produktif. Strategi promosi dengan menggunakan akad mudharabah memerlukan pemahaman yang mendalam tentang beberapa aspek kunci, termasuk mekanisme bagi hasil, risiko yang terkait, dan tata kelola yang baik. Penelitian ini bertujuan untuk menganalisis strategi promosi pembiayaan modal usaha dalam meningkatkan jumlah nasabah di BPRS Fajar Sejahtera Bali. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif. Untuk Teknik pengumpulan data menggunakan metode observasi, wawancara dan dokumentasi. Teknik analisis data meliputi reduksi data, penyajian data, penarikan simpulan. Sedangkan keabsahan data menggunakan triangulasi yang dapat membantu peneliti untuk menguji validitas informasi dari berbagai sumber. Hasil penelitian ini adalah 1) Strategi promosi pembiayaan modal usaha dengan menggunakan akad mudharabah : a) Periklanan yang digunakan yaitu dengan menggunakan media sosial untuk pemasaran secara online dan langsung turun ke lapangan, b) Promosi penjualan: Promosi gebyar marjin diawal tahun dan promosi tabungan berhadiah, c) Publikasi: Langkah awal dalam publikasi menentukan produk, membuat konten disosial media, lalu membuat skema atau simulasi perhitungan, d) Penjualan personal: melakukan pendekatan atau silaturahmi, melakukan kontak awal dengan calon pelanggan atau nasabah, baik melalui pertemuan langsung, panggilan telepon atau komunikasi lainnya. 2) Kelebihan strategi promosi pembiayaan modal usaha diantaranya adanya penawaran pembiayaan modal usaha khusus untuk masyarakat yang mempunyai usaha mikro atau UMKM.

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 Traditional Cake Micro Business "Puji Letari" can improve its capabilities in the field of production and business management. These outcomes are an indication of increased business empowerment.

Qualitative research with the aim of seeing the role of Tofu and Tempe Micro, Small and Medium Enterprises (Mumkm). The results of the research show that the existence of Ibuk Iis tofu and tempe micro, small and medium enterprises (MSMEs) has a very big role for Bangun Seranten Village, especially in increasing employee income in these Micro, Small and Medium Enterprises (UMKM). The results of the interview show that this MSME not only provides permanent employment for the local community, but also provides a stable income for them or even greater than their income before working for this MSME. And also Ibuk Iis's tofu and tempe Micro, Small and Medium Enterprises (MSMEs) also face a number of challenges. One of the main problems is the difficulty of getting quality and affordable raw materials, coupled with tight competition for similar products. Complicated business licensing, complex financial administration, and so on.

Field Work Practice (Innovation Development (PKL/PI)) is a course that must be taken as one of the graduation requirements in completing an undergraduate education degree by students of the Undergraduate Study Program (S1) at STIE Madani Balikpapan. Innovation Development (PI) is a form of service activities of STIE Madani students both undergraduate Accounting and undergraduate Management programs to the community. This activity is carried out for 3 months, from August to October 2024. One of the villages where the Innovation Development (PI) activity was carried out was the Klandasan Ulu village which was carried out by group 4. Innovation Development was carried out in the form of assistance to MSMEs Pawon Bulek Chips in RT 44 Klandasan Ulu Village and conducting seminars on marketing strategies. The seminar activities carried out were digital marketing with the title Building Brand Awarness Through Social Media: Latest Techniques and Trends. Aims to provide an understanding to MSME players and their surroundings about the importance of digital marketing in the current era. With this development, it is hoped that MSME players can reach wider marketing and further utilize digital applications to make products more developed among the community.

Halal certification through the self-declaration scheme is a system designed with the aim of making it easier for micro and small businesses to receive halal certificates for the products they design. Not only makes it easier to receive halal certification but also conveys good benefits for the benefit of humanity, especially for Muslims. This system is designed to increase the number of halal-certified MSE products, thereby increasing consumer confidence and opening up opportunities for sales of halal products and competitiveness. The advantage of the halal certification application process using the self-declaration method means that the issuance of certificates is faster than using submissions through the regular mechanism. The halal certification method through self-declaration comes into effect from 2021. The original purpose of this research is to increase knowledge, enlightenment and regulatory compliance in micro-business actors in order to achieve optimization of halal certification in Bangkalan Regency. This study uses a qualitative narrative research method using a phenomenological approach in this study, the reality that exists can be understood as something that arises in the enlightenment of researchers through certain approaches and explanations, which mention how the process becomes visible and real. This study shows that there is a lack of awareness of the importance of halal certification, micro and small business actors still lack information and understanding of the halal professional allowance, so that the application of the halal professional allowance is not optimal. the original results of this study are needed to convey an illustration of how the Regional Government needs to take part in overseeing the implementation of the BPJPH Law and provide protection to business actors.

Koperasi multipihak merupakan suatu bentuk kerja sama antara berbagai pihak, seperti pemerintah, sektor swasta, lembaga keuangan, dan masyarakat, dengan tujuan untuk mencapai kesejahteraan bersama. Dalam konteks pengembangan ekonomi, koperasi multipihak memainkan peran penting dalam mendukung keberlanjutan Usaha Mikro, Kecil, dan Menengah (UMKM), yang merupakan sektor vital dalam perekonomian banyak negara, termasuk Indonesia. Penelitian ini bertujuan untuk menganalisis peran koperasi multipihak dalam meningkatkan daya saing dan keberlanjutan UMKM melalui penyediaan akses keuangan, pelatihan, pemasaran, dan jaringan pasar. Metode penelitian yang digunakan adalah dengan pengumpulan data melalui analisis dokumen dan sumber informasi yang tersedia di internet, termasuk laporan pemerintah, artikel, dan penelitian sebelumnya. Hasil penelitian menunjukkan bahwa koperasi multipihak dapat memperkuat UMKM dengan menyediakan fasilitas pembiayaan yang lebih terjangkau, pelatihan manajerial, serta memfasilitasi kolaborasi antara UMKM dengan berbagai sektor lain. Namun, tantangan yang dihadapi antara lain ketidakcocokan antara kepentingan berbagai pihak dan kurangnya koordinasi yang efektif. Penelitian ini menyimpulkan bahwa koperasi multipihak memiliki potensi besar untuk mendukung keberlanjutan usaha kecil dan menengah (UMKM), asalkan ada sinergi yang baik antara semua pihak yang terlibat. Rekomendasi kebijakan yang dihasilkan adalah perlunya peningkatan dukungan dari pemerintah dalam hal regulasi, serta penguatan kapasitas koperasi untuk mengelola kolaborasi antar pihak secara efektif.

There are various types of financing in Islamic banking or financial institutions, one of which is mudharabah financing. This financing is a cooperation agreement between the capital owner (shohibul mal) and the fund manager (mudharib) for a business, where the profit is shared according to the agreed percentage based on the profit obtained. Mudharabah financing is closely related to UMKM, where UMKM owners, especially housewives, play an important role in managing family finances. This study aims to examine what are the challenges for UMKM in using the mudharabah contract and what are the advantages of using the mudharabah contract. The method used in this study is qualitative research with a descriptive approach, as well as descriptive data analysis through literature studies from scientific journals and books. The results of this study indicate that mudharabah financing can help the community in improving UMKM.

There are various types of financing in Islamic banking or financial institutions, one of which is mudharabah financing. This financing is a cooperation agreement between the capital owner (shohibul mal) and the fund manager (mudharib) for a business, where the profit is shared according to the agreed percentage based on the profit obtained. Mudharabah financing is closely related to UMKM, where UMKM owners, especially housewives, play an important role in managing family finances. This study aims to examine what are the challenges for UMKM in using the mudharabah contract and what are the advantages of using the mudharabah contract. The method used in this study is qualitative research with a descriptive approach, as well as descriptive data analysis through literature studies from scientific journals and books. The results of this study indicate that mudharabah financing can help the community in improving UMKM.

Pembangunan yang berkelanjutan membutuhkan keterlibatan masyarakat sebagai pelaku utama, terutama melalui sektor usaha mikro, kecil, dan menengah (UMKM). UMKM memiliki peran strategis dalam mendorong pertumbuhan ekonomi, menciptakan lapangan kerja, dan mengurangi tingkat pengangguran, khususnya di Indonesia sebagai negara berkembang. Dengan kontribusi signifikan terhadap produk domestik bruto (PDB) nasional, yaitu sebesar 61% atau setara Rp9.580 triliun, UMKM menjadi tulang punggung ekonomi Indonesia. Selain itu, UMKM mampu bertahan dalam situasi ekonomi global yang tidak stabil melalui fleksibilitas dan inovasi produk. Dukungan pemerintah, seperti penyaluran Kredit Usaha Rakyat (KUR), menjadi faktor penting dalam pemberdayaan UMKM, meskipun realisasinya pada tahun 2023 belum mencapai target. Tren positif pertumbuhan UMKM, yang mencakup 99% unit usaha di Indonesia dan menyerap 97% tenaga kerja, menunjukkan potensi besar untuk dikembangkan lebih lanjut. Penelitian ini bertujuan untuk mengeksplorasi peran UMKM dalam pembangunan ekonomi nasional serta mengevaluasi strategi pengembangan yang dapat meningkatkan kontribusi mereka terhadap pemerataan pendapatan dan stabilitas ekonomi.

Understanding sharia accounting is an important aspect for Micro and Small Enterprises (MSEs) in managing finances in accordance with sharia principles. This research aims to analyze the level of understanding of sharia accounting by MSEs in Bengkalis Regency. This research uses a descriptive approach with data collection techniques in the form of questionnaires, interviews and documentation. The research results show that the majority of MSEs have an understanding of sharia accounting at a basic level, with the main obstacles being a lack of formal knowledge, minimal training and low financial literacy. This study provides recommendations for improving sharia accounting training for MSEs and provides practical sharia-based guidance to help them manage their finances better.

Currently, e-commerce is increasingly in demand by various business groups, both large and small scale. This is due to the ease of promotion through online media or digital marketing, which makes it easier for business people to reach consumers to introduce or sell their products. This research aims to understand the impact of using e-commerce for MSME business actors. Data was collected through semi-structured interviews with MSME players who have used e-commerce to market their products. Data from these interviews were analyzed using the *thematic analysis* method which aims to identify patterns and find themes based on the data collected (Braun and Clarke, 2006). The research results show several categories related to the use of e-commerce by MSMEs, including individual abilities, reasons for not switching to other e-commerce platforms, as well as obstacles experienced such as infrastructure, technology, promotions, and unpleasant experiences faced by MSMEs when using e-commerce. commerce.  

This research aims to analyze efforts to empower the economy of village communities through improving and developing Micro, Small and Medium Enterprises (MSMEs) using Anthony Giddens' Structuration theory. The research method used is a qualitative approach. The method for determining the research location uses the purposive area method, namely in Jubung Village, Sukorambi District, Jember Regency. Determining research informants used the purposive sampling method. The informants in this research were MSME actors and the village government in Jubung Village. Data collection includes observation, interviews, and documentation, then the data analysis process includes data collection, data reduction, data display, and conclusion drawing. The research results show that the village government in empowering MSMEs in Jubung Village has carried out its role well by providing a special platform or place for MSME actors to enable them to produce and market their goods. Apart from that, the Jubung Village government is trying to propose and seek budget support and technical assistance from related agencies, such as the Cooperatives Service.

This researcher aims to determine the influence of entrepreneurial behavior, business capital in the implementation of MSE accounting information in Kaeneno Village, Fautmelolo District. This study uses a quantitative approach. The number of samples used in this study was 35 respondents using primary data. The data collection technique uses a coordinator distributed to MSE business actors in Kaeneno Village, Fautmelolo District. The data analysis techniques used in this study are descriptive, multiple linear analysis, hypothesis test and coefficient of determination. The results of the study show that the variables of entrepreneurial behavior have an effect on the use of accounting information and business capital has a simultaneous effect on the use of accounting information. 

This research addresses the issue of how ZIS funds are managed at the UPZ of Tajurhalang District in the development of micro enterprises, as well as the effectiveness of UPZ programs in assisting micro entrepreneurs. The purpose of this study is to understand the management of ZIS funds for developing micro enterprises in Tajurhalang District and to explore the efforts and implementation of productive business capital programs at UPZ. The research uses a qualitative method with a descriptive approach, which describes the issues occurring in the field. Data collection techniques include observation, interviews, and documentation. The results of the study show that effective management is essential for successful fundraising activities, as gathering and managing funds is not easy and involves various processes and dynamics. There must be a management process in fundraising, including planning, organizing, executing, and monitoring. ZIS funds, which were initially managed in non-productive sectors, can now be redirected to productive sectors.

MSMEs are productive businesses that stand alone, which are carried out by individuals who meet the criteria for MSMEs as stipulated in Law Number 20 Article 1 of 2008. Nabila shop sells daily necessities. To run the business, financial management must be done well, and the purpose of this study is to find out the financial management practices of Nabila shop. Qualitative descriptive methodology was used in this study. Three data collection methods were used: documents, interviews, and observations. This research found that Nabila shop has an automated accounting system that only tracks sales transactions. It does not have a liability account on the balance sheet and income statement, and does not provide notes to the financial statements. the researcher recommends that using the accounting application that is already available in the store properly and correctly, doing complete recording and bookkeeping and having detailed and accurate financial reports. And the owner and staff Nabila shop should attend training on the application of SAK EMKM as a whole at the Tegal Regional Cooperative, MSME and Industry Office so that they can fully implement the three components of SAK EMKM and can also explore learning information on the internet. .

This study aims to analyze the factors that affect the level of compliance of Micro, Small and Medium Enterprises (MSMEs) taxpayers in Kupang City. The type of research used is case study research with a quantitative approach. Data was collected through a questionnaire distributed to 189 respondents who were selected using the purposive sampling technique. Data analysis was carried out using binary logistic regression with the help of SPSS version 25 software. The results of this study show that taxpayer awareness, supervision and enforcement of tax laws, benefits felt by taxpayers, as well as tax support and incentives significantly affect taxpayer compliance; Meanwhile, understanding of tax regulations and ease of tax administration does not affect taxpayer compliance. However, overall, the six independent variables have a simultaneous effect on taxpayer compliance as a dependent variable. This finding is expected to be the basis for local governments and related institutions in formulating policies that support increasing the compliance of MSME taxpayers in Kupang City.

Untuk menunjang perkembangan sebuah usaha, kualitas dari sumber daya manusia yang baik akan berguna dalam membentuk karakter individu yang memiliki kemampuan dan motivasi dalam menjalankan aktifitas dari usaha yang dijalani. Serta, seorang pengusaha dituntut untuk selalu melakukan inovasi pada produknya. Hal ini berfungsi sebagai bagian dari strategi pemasaran untuk menarik banyak pelanggan sehingga akan dapat bertahan ditengah perkembangan dunia usaha pada masa kini. Tujuan diadakan penelitian ini adalah untuk mengetahui pengaruh kualitas sumber daya manusia dan inovasi produk terhadap perkembangan UMKM di Kota Solok. Penelitian ini termasuk ke dalam jenis penelitian kausalitas. Data yang digunakan adalah data primer yang diperoleh melalui kuesioner yang diisi oleh responden. Populasi penelitian ini adalah seluruh karyawan yang bekerja di 22 UMKM industri kerupuk dan sejenisnya yang ada di Kota Solok yang berjumlah 95 orang. Teknik pengambilan sampel penelitian ini menggunakan total sampling. Sehingga, jumlah sampel yang akan digunakan berjumlah 95 orang. Teknik analisis data menggunakan uji instrumen penelitian, analisis regresi linier berganda, uji koefisien determinasi dan uji hipotesis. Hasil penelitian yang diperoleh adalah kualitas sumber daya manusia serta inovasi produk berpengaruh secara parsial terhadap perkembangan UMKM. Dan secara simultan, kualitas sumber daya manusia dan inovasi produk berpengaruh terhadap perkembangan UMKM. UMKM)

The purpose of this study is to determine the impact of Micro, Small and Medium Enterprises (MSMEs) on Indonesia's economic growth from 2015 to 2022. The type of research used is quantitative descriptive research using time series data which is secondary data obtained from the Ministry of Cooperatives and Small and Medium Enterprises and the Central Statistics Agency (BPS). Simple regression analysis, t-test, and coefficient of determination (R2) were used for hypothesis testing. Based on the results of the t-test, it was concluded that MSMEs had a significant influence on Indonesia's economic growth from 2015 to 2022. Statistical analysis confirms a substantial impact, with MSMEs contributing around 80.2% to the variation in economic growth, as indicated by the coefficient of determination (R²). This shows that MSMEs play a crucial role in driving economic development in Indonesia during the research period. This study concludes that Micro, Small, and Medium Enterprises (MSMEs) have a significant and positive impact on Indonesia's economic growth from 2015 to 2022. The contribution of MSMEs, which reaches around 80.2% of the variation in economic growth, emphasizes their crucial role in the country's economic development. This highlights the importance of supporting and increasing MSME activities to encourage sustainable economic progress.

This research aims to determine the behavior that arises from MSME actors regarding the existence of accounting science and its application, this is because there are still many MSMEs who do not understand what accounting is and what accounting is like. This research was conducted in Kota Baru Subdistrict by examining several MSME actors in Kota Baru Subdistrict who are members of it. Researchers use a qualitative approach with the type of research, namely descriptive. Qualitative research is research that produces written or verbal data from a person or observed behavior, and the technique for collecting the data is using observation, interviews and documentation. The results of this research show that the behavior given by MSME actors in response to the existence of accounting knowledge and its application in the business world results in MSME actors already knowing the existence of accounting science, but there are still MSMEs who do not understand what accounting is.

This study aims to determine the presentation of financial statements based on SAK EMKM at Queen Roti Shop. This research was conducted on MSMEs of Queen Roti Shop located on Jl. Piet A Tallo, Liliba, Oebobo District, Kupang City, East Nusa Tenggara. The type of data of this research is quantitative descriptive using qualitative data related to the implementation of SAK EMKM in financial statements. Data collection uses interviews, documentation, and observation. The results of the study provide an overview that (1) the financial statements of the queen Roti store have a transaction of incoming and outgoing money. When compared to SAK EMKM, financial statements are formed based on Income Statements, Financial Position Statements, and Notes on Financial Statements. (2) The Queen Roti Shop has not used the guidelines in accordance with the SAK EMKM, so the researcher prepared a financial report for the Queen Roti Shop in accordance with the SAK EMKM guidelines.