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The purpose of this study was to determine the effectiveness of financial technology on the income level of Micro, Small, and Medium Enterprises (MSMEs) in Tulungagung. This research was conducted as a case study of Dinova Store, an accessories shop. Data was collected through documentation. Data analysis employed the nonparametric Mann-Whitney U test. Based on the research results, the Asymp. Sig. (2-tailed) value of 0.004 is less than 0.05, indicating a significant difference in sales levels between using fintech and conventional methods. Therefore, further investigation into the difference in sales levels can be conducted by focusing on the mean posttest values. The results show that sales using fintech are higher compared to using cash or conventional systems.

Abstract . This research investigates the influence of entrepreneurial competence and the ability to adapt to the environment on marketing performance in Small and Medium Enterprises (SMEs) in the furniture industry sector in Jepara, by considering the mediating role of business strategy. In the midst of globalization and intense competition, entrepreneurial competence, which includes managerial ability, innovation and risk taking, as well as environmental adaptability, which includes flexibility and response to market changes, have become key factors in improving marketing performance. This research uses a quantitative approach with correlational study methods and Partial Least Squares (PLS) statistical techniques to analyze data from 194 respondents who are members of the Jepara Indonesian Furniture and Crafts Industry Association (HIMKI). The research results show that entrepreneurial competence and environmental adaptability have a positive and significant influence on marketing performance. In addition, business strategy functions as a mediator in the relationship between entrepreneurial competence and marketing performance as well as between environmental adaptability and marketing performance. These findings emphasize the importance of developing entrepreneurial competence and adaptability as factors that not only have a direct impact on marketing performance but also through more effective business strategies. This research provides valuable insights for furniture entrepreneurs in Jepara in optimizing their marketing performance in a dynamic and competitive business environment.

Micro, Small and Medium Enterprises (MSMEs) play an important role as a driver of Indonesia's economy. The management of MSMEs in Indonesia has the problem of limited knowledge to calculate the right cost of goods sold because they do not understand the concept of Cost of Goods Sold (COGS). To deal with these problems, MSME actors need to understand the concept of COGS Sold to optimize profits and minimize business losses. This research method is descriptive with a qualitative approach. The data collection techniques used are literature studies and field studies. Meanwhile, the community service analysis technique consists of the preparation stage, the implementation stage and the evaluation stage. The result of this research from community service is to provide relevant knowledge to the community about the urgency of financial records in entrepreneurship. Through this activity, the public's understanding of the concept of COGS in optimizing MSME businesses has increased

This research is based on the problem of students who are not disciplined before and after learning begins, students are often late for class, do not pay attention to the teacher during the learning process and often make noise in class. The aim of this research is to describe 1) The learning discipline of class II students at SD Negeri 1 Towangsan, 2) The learning outcomes of class II students at SD Negeri 1 Towangsan, 3) The influence of learning discipline on the learning outcomes of class II students at SD Negeri 1 Towangsan, Gantiwarno, Klaten Regency. Lesson 2023/2024. This type of research is quantitative. Data collection techniques use questionnaires and documentation. This research took all members of the class II population of SD Negeri 1 Towangsan, totaling 13 students. Analysis techniques and use validity tests, reliability tests, descriptive statistical analysis, normality tests, linear tests, simple regression tests, and coefficient of determination tests. The results of research using descriptive statistical analysis show that student learning discipline is in the medium category with a percentage of 37% and student learning outcomes are in the medium category with a percentage of 52%. This is proven by the significance value of the simple linear test being smaller than the significance level, namely 0.001 < 0.05 and the calculated t value being greater than the X table, namely 2.706 > 1.796. The coefficient of determination is 0.400, which means that the discipline variable is able to explain 40% of student learning outcome variables, while 60% is influenced by other variables not included in this research.

This study aims to discuss the important role of Micro, Small and Medium Enterprises (MSMEs) in poverty reduction efforts in Indonesia. Poverty is a complex and multidimensional social problem that requires a comprehensive approach to overcome its challenges. MSMEs, as the backbone of the Indonesian economy, have great potential to be agents of change in reducing poverty levels. The subjects of this study are MSMEs that contribute to poverty reduction in Indonesia. The data collection technique in this study uses a library technique that takes multiple sources as references such as books, national journals, etc. The results of this study suggest that it can serve as a basis for developing sustainable policies to support MSMEs as one of the strategic solutions to overcome poverty in Indonesia.

It cannot be denied that the digital era has developed greatly in today's society, especially among teenagers. All groups from children to the elderly are technologically literate because the world has begun to evolve. This allows people to enjoy and maintain their motivation in following existing technological developments, including the fields of social media and e-commerce which cannot be separated from the Internet. Media advertising using Internet technology or other technological media is commonly referred to as e-commerce, which has the advantage of being able to carry out buying and selling activities between sellers, and applications using Internet technology to make online purchases. Usually, the e-commerce widely used by business players is Shopee.The appearance of the website is attractive and easy to understand, which is an important thing for the public to pay attention to in e-commerce. Nowadays, small and medium-sized business stakeholders are beginning to realize that society is showing more interest in online shopping, as consumers are also embracing the development of digital pursuit technology and no longer need to go to a shopping place to get the goods they want, what is offered in e-commerce is no less competitive

Digital literacy refers to a person's ability to use, understand, and participate in the digital environment effectively. The development of information technology has changed the scope of the marketing world in recent years. Marketing communication methods that were previously traditional and conventional have now been integrated into the digital world. Digital marketing has become one of the media that is often used by business people because of the new ability of consumers to follow the flow of digitalization, several companies are gradually starting to abandon conventional marketing models and switch to modern marketing.The development of information technology is growing rapidly. Some activities of Micro, Small and Medium Enterprises (MSMEs) utilize information technology to run their business. One of them is the MSME Anak Rantau Iced Tea. Through the community service team, training on digital marketing was carried out as an effort to develop the Iced Tea Children of Rantau MSMEs The results of this activity showed that business actors participated in the training activities carefully. This can be seen from the enthusiasm of the actors in understanding marketing digitalization

The purpose of this study is two parts, namely: Assessing the obstacles that hinder businesses in implementing financial recording and difficulties in preparing financial reports in accordance with the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM). Preparing financial reports for Micro, Small, and Medium Enterprises (MSMEs). This study uses a qualitative method with a case study method. The conclusion is that the bag craftsman owned by Mrs. Indra Suriyanti has not been able to prepare financial reports and carry out the accounting cycle properly, this is due to the limitations of the owner as the person responsible for the finances of business activities who do not understand and the absence of human resources who are experts in the field of accounting to be involved in providing insight and training to the owner.

Combinatorial optimization is a fundamental area in operations research and computer science, focusing on identifying optimal solutions from a finite set of possibilities. This study explores the integration of branch and bound methods with heuristic algorithms to address optimization problems in graph theory and discrete mathematics. Python was employed for algorithm implementation due to its flexibility and comprehensive computational libraries, enabling efficient data analysis and visualization. Several benchmark problems were examined, including the Traveling Salesman Problem (TSP), Minimum Spanning Tree (MST), and Graph Coloring. Simulations were conducted using datasets of varying sizes (small, medium, and large) to evaluate performance across different scales. The results demonstrate that the hybrid approach achieves a balance between solution quality and computational efficiency, outperforming brute-force methods in terms of speed while maintaining near-optimal accuracy. Tabulated results and graphical comparisons highlight the reduction in computation time and improved scalability of the proposed method. The findings suggest that combining systematic search strategies with heuristics offers a practical and effective framework for solving complex combinatorial optimization problems. Recommendations for future research include testing scalability with larger datasets, incorporating advanced metaheuristics, and applying the approach to real-world domains such as logistics and network design.

This study aims to analyze the effect of tax incentive policies on taxpayer compliance at SMK Muhammadiyah 08 Medan, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. MSMEs have an important role in the national economy, but tax compliance is still a major challenge. The government through the Regulation of the Minister of Finance (PMK) Number 44 / PMK.03 / 2021 provides tax incentives in the form of final Income Tax (PPh) payments PP 23 for MSMEs during the Covid-19 pandemic, with the aim of easing the burden on business actors and increasing tax compliance. However, the implementation of this policy still faces obstacles, such as low taxpayer understanding of tax incentives and the tax digitalization process. This study uses a qualitative descriptive method with data collection through interviews, observations, and analysis of related documents. The focus of the study is directed at the effectiveness of tax incentive policies and the implementation of tax digitalization on increasing MSME taxpayer compliance at SMK Muhammadiyah 08 Medan. The results of the study show that although tax incentives provide significant benefits for taxpayers, many MSME actors have not utilized them optimally due to the lack of socialization and understanding of this policy. In addition, the implementation of tax digitalization helps simplify the process of reporting and paying taxes, but MSMEs still face technical obstacles such as access to technology and digital knowledge. This study concludes that strengthening policy socialization, tax training, and increasing access to technology for MSMEs is needed to support the effectiveness of tax incentives and tax digitalization in increasing taxpayer compliance. These findings can be a basis for the government to improve tax policies that are oriented towards MSMEs.

Most micro, small, and medium-sized enterprises (MSMEs) have a limited understanding of sound business budget planning, which often leads to insufficiently prepared budget plans. However, effective budget planning can be achieved if MSMEs understand their cost structure and the break-even point of their business operations. Therefore, this study aims to analyze the cost structure and break-even point of Salero Basamo, an MSME located in Tebing Tinggi. The research adopts a qualitative descriptive approach, with data collection through interviews and observations, focusing on both production and non-production data. This data was then analyzed using cost structure analysis and break-even point analysis. The results indicate that Salero Basamo's cost structure is dominated by variable costs, accounting for 95.30% compared to 4.70% fixed costs. Furthermore, Salero Basamo reaches its break-even point when sales volume reaches 1,949 portions or sales revenue amounts to IDR 53,591,138. These findings have implications for the preparation of Salero Basamo's sales budget plan. To ensure profitability, Salero Basamo must set sales targets above 1,949 portions and revenue above IDR 53,591,138 in their budget plan. This study highlights that break-even point analysis can be a valuable tool for effective profit planning.

Bicak Village is a village with promising economic potential, especially through the Micro, Small and Medium Enterprises (MSME) sector. However, challenges in marketing and branding local products are still a significant obstacle for MSMEs in this village.  This article aims to optimize the use of social media and e-commerce as superior branding strategies to increase the competitiveness of MSMEs in Bicak Village. The method used in this article focuses more on a qualitative analysis approach, namely data collection, observation, and direct interviews with MSME actors. The results found are exploring how MSME actors can utilize digital platforms to increase product visibility, reach a wider market, and strengthen their image. brand. The research results show that implementing this digital strategy will not only increase sales, but will also have a positive impact on the sustainability of MSME businesses in Bicak Village.

This study explores the influence of Islamic environmental ethics on Corporate Social Responsibility (CSR) and business decision-making, emphasizing how faith-based ethical frameworks guide sustainable practices in contemporary corporate environments. Grounded in the principles of stewardship (khalifah), justice (adl), and collective welfare (maslahah), Islamic ethics provide a holistic model for aligning profitability with moral and environmental responsibility. Using a mixed-method approach that combines survey research and content analysis, data were collected from 50 Shariah-compliant and ethically oriented companies across multiple industries. The survey measured the integration of ethical values into CSR initiatives, while content analysis of corporate reports evaluated transparency, environmental commitment, and ethical disclosures. The findings reveal that organizations adhering to Islamic ethical principles exhibit stronger environmental accountability, higher ethical compliance, and more sustainable long-term strategies compared to secular firms. These companies perceive environmental responsibility as a moral obligation rather than a regulatory requirement, integrating ethical governance into daily operations and strategic planning. The results also highlight that employee engagement and stakeholder trust improve significantly when CSR activities are guided by Islamic values. Furthermore, case studies of Islamic banks and small-to-medium enterprises (SMEs) in Muslim-majority regions demonstrate practical applications of these principles, including the use of zakat and waqf funds for environmental initiatives and community development programs. The study concludes that embedding Islamic ethics into business operations fosters a balance between economic growth, social welfare, and environmental stewardship. It also provides a pathway for strengthening corporate integrity and long-term competitiveness. Future research is recommended to examine the applicability of Islamic ethical principles across different industries and explore their intersection with emerging areas such as green innovation, artificial intelligence governance, and digital finance. Overall, this research underscores the potential of Islamic ethics as a foundation for sustainable business models that harmonize spiritual and economic objectives.

This research aims to analyze the opportunities and challenges of implementing financial technology (Fintech) in Micro, Small, and Medium Enterprises (MSMEs) in Banyumas Regency. Banyumas was chosen as the research location because it has good potential for the development of MSMEs. This study uses a qualitative descriptive approach, analyzing data obtained from information and interviews with MSME actors. Based on the research results, it is concluded that MSME actors have a good understanding of fintech as a financial technology innovation that can help operational efficiency for MSMEs. MSME actors recognize the importance of using fintech today; they experience ease and efficiency in payment transactions, potential for sustainable growth, increased competitiveness in the digital economy era, and the potential to boost sales. However, in its implementation, MSMEs face several obstacles and challenges in using fintech, including security and privacy factors, the lack of interest and understanding of fintech usage by consumers, the risk of cybercrime, and limited internet access. Therefore, support from various parties such as the government, industry, and the wider community is needed to optimize the benefits of fintech.

Small and medium enterprises (MSMEs) have an important role in the Indonesian economy. Based on a Bank Indonesia report, MSMEs account for 99.99% of the total number of business entities in Indonesia or 56.54 million units. MSME players, especially those with creative economy products, are able to contribute to gross domestic product (GDP) of IDR 852 trillion and absorb a workforce of 15 million people. This approach is used to describe and analyze the importance of bookkeeping for BCireng Aisyah MSMEs in Pekanbaru in depth through interviews, observations and document analysis. The aim of the research is to increase understanding and awareness of MSME players, especially Cireng Aisyah in Pekanbaru, about the importance of good and correct bookkeeping. Quite a lot of Pekanbaru people work as entrepreneurs, especially in the economic sector of micro, small and medium enterprises (MSMEs), such as processed food producers.

In order to reduce poverty and inequality and increase economic growth and productivity, the paper examines the importance of financial inclusion and national development in Nigeria, with a focus on Niger State. It does this by assisting individuals and businesses, particularly small and medium-sized enterprises (SMEs), in saving and investing, managing financial risks, and facilitating smooth consumption. This study identifies major supply-side and demand-side obstacles to financial inclusion as well as structural barriers, and it draws attention to Niger's relative behind other WAEMU nations in terms of youth and women's use of formal financial services. In order to assist the nation's development goal, it lays out major targets for Niger to harness the potential of increased financial inclusion. These include initiatives to address inadequate financial literacy, encourage digitization, and address informality.

On a practical level, marketing performance is a key factor used to demonstrate the success of all areas of business. The Micro, Small and Medium Enterprises (MSMEs) sector is an industrial sector that can be relied on as an indicator of economic stability at both the local and national levels. The existence of the phenomenon of fluctuations in the growth and contribution of MSMEs certainly needs further investigation. This study aims to examine the effect of product innovation on marketing performance with brand equity and shared value creation as an intervening variable. The research sample was taken as many as 90 UMKM culinary typical of Banten local with non probability sampling technique, data analysis using SEM-PLS method. From the research results it is known that 1) product innovation has no impact on marketing performance; 2) product innovation has a positive and significant effect on shared value creation; 3) product innovation has a positive and significant effect on brand equity; 4) the creation of shared value has a positive but significant effect on marketing performance; 5) brand equity has a positive and significant effect on marketing performance. In addition, brand equity and shared value creation are able to mediate the relationship between product innovation and marketing performance

In the increasingly advanced digital era, social media has become a crucial tool in marketing strategies for Micro, Small, and Medium Enterprises (MSMEs). This article analyzes the use of social media in the marketing development of HNTnugraheniboutique Fashion, an MSME in the fashion industry based in Yogyakarta. The research methods employed include social media content analysis, online surveys targeting consumers, and in-depth interviews with the business owner. The findings reveal that HNTnugraheniboutique Fashion utilizes social media platforms, particularly Instagram and WhatsApp, to enhance visibility, build brand awareness, and boost sales. Despite these efforts, there remains potential to further optimize their social media usage for marketing purposes. Creative and relevant content proves effective in capturing consumer attention and influencing purchasing decisions. In conclusion, this research affirms that social media is an effective tool for MSMEs to develop marketing strategies. However, challenges such as competition and understanding digital consumer behavior underscore the need for further research to identify more specific and effective content strategies tailored for the MSME sector, particularly in Indonesia

In order to maintain business continuity and growth, Micro, Small and Medium Enterprises (MSMEs) need assistance in preparing financial reports. The importance of assistance in preparing financial reports for Micro, Small and Medium Enterprises (MSMEs), especially for Toko Laras Barokah and Laundry Care is included in this activity. Accurate and timely financial reports are very important for MSMEs to run and develop their companies. This research uses a qualitative methodology by providing direct support to the two MSMEs in preparing their financial reports. The aim of this coaching activity is to perfect the accounting procedures of MSME owners and increase their awareness of the importance of financial reports. The findings of this research show how good mentoring can improve the quality of MSME financial reports, which will facilitate better business decision making and increase access to funding and other resources.

Desa Pedagangan merupakan desa yang terletak di Kecamatan Tiris, Kabupaten Probolinggo. Desa Pedagangan terletak di kaki Gunung Argopuro yang menyimpan kekayaan alam yang berlimpah. Potensi dan daya tarik pada Desa Pedagangan diantaranya hasil pertanian, perkebunan dan peternakan. Populasi desa cukup tinggi sejumlah 5.895 jiwa. Potensi yang tinggi menjadikan desa mempunyai produk UMKM seperti keripik singkong. Pemasaran produk UMKM masih dalam lingkup yang terbatas. Kegiatan Pengabdian kepada Masyarakat bertujuan  untuk menaikkan lingkup pemasaran UMKM melalui Digital Marketing. Metode yang dipakai menggunakan ABCD (Asset Based Community Development). Pengabdian ini meningkatkan pemahaman edukasi Digital Marketing UMKM di Desa Pedagangan.