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This study aims to analyze the financial performance of PT ABC Tbk during the period 2019–2023 using the Du Pont System as the primary analytical tool. The Du Pont System is widely recognized as a comprehensive method to evaluate a company’s overall performance by breaking down profitability into several key components: net profit margin, total asset turnover, return on investment (ROI), equity multiplier, and return on equity (ROE). The research employs a descriptive quantitative approach, with data sourced from secondary materials in the form of official financial statements published by the Indonesia Stock Exchange (IDX). A purposive sampling technique was applied to ensure the relevance and accuracy of the data analyzed. The findings reveal that the company’s financial performance throughout the five-year observation period has been less than optimal. Each of the main components of the Du Pont System showed average ratios that fell below the industry benchmark, indicating structural weaknesses in both profitability and efficiency. Specifically, the net profit margin and total asset turnover were constrained by high operational costs, while ROI and ROE were further pressured by volatility in foreign exchange rates. These inefficiencies highlight the vulnerability of the company’s financial structure to both internal management challenges and external macroeconomic factors. Based on the results, the study provides several strategic recommendations to improve financial performance. First, optimization of cost management is necessary to reduce operational inefficiencies that directly affect profit margins. Second, the implementation of foreign exchange risk mitigation strategies, such as hedging, is suggested to minimize the negative impacts of currency fluctuations. Finally, to strengthen revenue growth, the company is encouraged to adopt and expand digital marketing initiatives as a means of improving sales performance and market penetration. Overall, this study emphasizes the importance of integrating financial control with strategic innovation to ensure long-term sustainability and competitiveness in the pharmaceutical industry.

A mentoring activity on the use of the interactive media ZEP Quiz was conducted at SDN Palrejo with the primary goal of improving teachers' skills in utilizing gamification-based learning technology. The background to this activity stems from the fact that most teachers at the school are not yet familiar with or use ZEP Quiz, despite the availability of adequate digital facilities. This minimal use of technology leads to a monotonous learning process and does not facilitate active student engagement. However, in today's digital era, the implementation of innovative learning media is crucial for improving the quality of education. The methods used in this activity included initial observations, interviews with teachers, direct mentoring, and practical use of ZEP Quiz with students in class. The mentoring was designed in the form of structured training that included an introduction to the features, the creation of questions based on Bloom's Taxonomy, and strategies for integrating ZEP Quiz into learning scenarios. The results of the activity showed a significant increase in teachers' knowledge and skills. Teachers were able to operate ZEP Quiz independently, develop questions according to cognitive level, and apply them to the teaching and learning process. The implementation in the classroom received a positive response from students, characterized by high enthusiasm, active participation, and a fun, competitive atmosphere. These findings support previous research on the effectiveness of gamification in improving student motivation, engagement, and learning outcomes. In conclusion, mentoring the use of ZEP Quiz has proven effective in strengthening teacher competency while creating interactive learning that motivates students. Going forward, innovative and sustainable efforts are needed, including varying question content, developing gamification strategies, and integrating with other digital platforms, to avoid declining motivation due to the novelty effect and ensure the sustainability of technology-based learning in schools.

A mentoring activity on the use of the interactive media ZEP Quiz was conducted at SDN Palrejo with the primary goal of improving teachers' skills in utilizing gamification-based learning technology. The background to this activity stems from the fact that most teachers at the school are not yet familiar with or use ZEP Quiz, despite the availability of adequate digital facilities. This minimal use of technology leads to a monotonous learning process and does not facilitate active student engagement. However, in today's digital era, the implementation of innovative learning media is crucial for improving the quality of education. The methods used in this activity included initial observations, interviews with teachers, direct mentoring, and practical use of ZEP Quiz with students in class. The mentoring was designed in the form of structured training that included an introduction to the features, the creation of questions based on Bloom's Taxonomy, and strategies for integrating ZEP Quiz into learning scenarios. The results of the activity showed a significant increase in teachers' knowledge and skills. Teachers were able to operate ZEP Quiz independently, develop questions according to cognitive level, and apply them to the teaching and learning process. The implementation in the classroom received a positive response from students, characterized by high enthusiasm, active participation, and a fun, competitive atmosphere. These findings support previous research on the effectiveness of gamification in improving student motivation, engagement, and learning outcomes. In conclusion, mentoring the use of ZEP Quiz has proven effective in strengthening teacher competency while creating interactive learning that motivates students. Going forward, innovative and sustainable efforts are needed, including varying question content, developing gamification strategies, and integrating with other digital platforms, to avoid declining motivation due to the novelty effect and ensure the sustainability of technology-based learning in schools.

This research employs a qualitative library research method to examine the crucial role of investment in the renewable energy sector in sustaining national economic development in the globalization era. In the current global context, the transition toward environmentally friendly energy sources is not only a necessity but also a strategic priority for many countries, including Indonesia. Conventional reliance on fossil fuels, which are increasingly limited and harmful to the environment, has pushed policymakers and stakeholders to seek sustainable alternatives. Renewable energy sources—such as solar, wind, hydro, and bioenergy—are widely recognized as long-term solutions to reduce environmental degradation and carbon emissions. Investment in the renewable energy sector does not merely contribute to environmental preservation but also carries significant socioeconomic benefits. It has the potential to generate new employment opportunities, encourage technological innovation, and strengthen national energy security. These impacts create a multiplier effect on the economy, thereby supporting inclusive growth and sustainable development. Furthermore, renewable energy investment can enhance national competitiveness and resilience in facing global energy transitions, as well as align with international commitments to climate change mitigation. This study, through a comprehensive review of scholarly journals, reports, and other credible sources, finds that the renewable energy sector is instrumental in realizing a sustainable and globally adaptive economic structure. Nevertheless, the success of this transition depends heavily on government efforts to optimize policies and regulatory frameworks that are supportive, transparent, and attractive to both domestic and international investors. Therefore, it is imperative for the government to strengthen investment incentives, streamline bureaucratic procedures, and promote public-private partnerships. The findings highlight that renewable energy investment is not only an environmental necessity but also a key driver of long-term national economic sustainability.

Athletic physical condition is a key factor in determining an athlete's performance during competitions. This study aims to assess the physical condition of Unesa Women FC athletes using a descriptive quantitative method, involving 20 athletes as the sample. Data was collected through a series of physical tests to measure various aspects of physical fitness, including aerobic endurance, speed, agility, leg strength, and explosive power. The tests conducted included the Multistage Fitness Test (MFT) for aerobic endurance, a 30-meter sprint for speed, Illinois Agility Run for agility, Leg Dynamometer for leg strength, and Jump MD for explosive power. The results of the study show that the average VO2Max of the athletes is 30.8 ml/kg/min, which falls into the "Poor" category. This indicates that the athletes' aerobic endurance has not yet reached the optimal standard required for competitive performance. The 30-meter sprint time recorded was 5.53 seconds, categorized as "Good," indicating that the athletes have adequate speed. However, the agility score obtained from the Illinois Agility Run was 21.97 seconds, classified as "Poor," suggesting that the athletes need to improve their agility for quicker movements on the field. The explosive power score, measured by the Jump MD test, was 45.75 cm, which also falls into the "Poor" category, while leg strength, measured using the Leg Dynamometer, resulted in a score of 57.47 kg, classified as "Very Poor." These findings indicate that most components of the physical condition of the Unesa Women FC athletes are still below optimal levels. Therefore, the study emphasizes the need for a more structured and targeted physical training program tailored to the individual needs of each athlete. A training program designed based on these test results will help improve the physical fitness components that are lacking and support the enhancement of their performance during competitions.

This study aims to analyze customer satisfaction with the Byond by BSI service at PT Bank Syariah Indonesia Tbk KCP Palembang KM 6, focusing on the influence of service quality and security. The research population consisted of 2,800 customers, with a sample of 97 respondents selected through purposive sampling. A quantitative approach was employed, using a structured questionnaire as the primary data collection instrument. The collected data were analyzed using multiple linear regression, accompanied by instrument testing, classical assumption testing, as well as t-test, F-test, and the coefficient of determination (R²). The findings reveal that both service quality and security have a significant impact on customer satisfaction, both partially and simultaneously. The results indicate that customer satisfaction is not only determined by responsive, accurate, and accessible service quality but is also strongly influenced by the reliability of the security system provided. The regression coefficient shows that security has the most dominant effect, with a value of 0.427, which is higher than the influence of service quality. This highlights that the sense of safety in conducting digital transactions is the primary concern for customers when using Byond by BSI services. The implications of this study emphasize the importance for banks to continuously improve the quality of digital services, particularly in terms of responsiveness, speed of access, and ease of use of the application. In addition, strengthening digital security mechanisms, including customer data protection, transaction encryption, and early detection of potential cyber threats, is crucial in building and maintaining customer trust. The study further underlines the need for continuous improvement in both service quality and security systems as a key strategy to address the challenges of digital banking transformation in an increasingly competitive environment. Therefore, this research contributes to the development of Islamic banking management strategies that focus on customer satisfaction and loyalty in the digital era.

This study aims to describe the effect of the cooperative learning model of the Teams Games Tournament (TGT) type on the learning outcomes of fifth-grade elementary school students. The research method used was experimental with a quasi-experimental approach. The research design employed was a non-equivalent control group design. The study involved two classes: the experimental class (VA), which was taught using the Teams Games Tournament (TGT) cooperative learning model, and the control class (VB), which was taught without using the TGT model. The sample consisted of 50 students from classes VA and VB at SD YPI Darussalam. The data collection technique used was a learning outcomes test, designed to measure students’ mastery of the learning material. Data analysis was conducted using the Independent Sample T-test to determine differences in learning outcomes between the two groups. The analysis results showed a Sig. (2-tailed) value of 0.000 ≤ 0.05, which is less than the significance threshold of 0.05. Therefore, H₀ was rejected and Hₐ was accepted, indicating that the cooperative learning model of the Teams Games Tournament (TGT) type has a significant effect on students’ learning outcomes. The findings of this study highlight that the TGT model can create an engaging and competitive learning atmosphere, enhancing student participation and motivation in the learning process. Furthermore, the structured stages in the TGT model—comprising presentation, group formation, game sessions, and tournaments—allow students to interact more actively, share knowledge, and strengthen their understanding of the material collaboratively. Thus, the implementation of the Teams Games Tournament (TGT) cooperative learning model is recommended as an effective alternative strategy for improving learning outcomes in elementary schools, especially for fifth-grade students.

This study aims to examine the influence of host interaction and flash sale discounts on consumer interest in live shopping on Shopee among the community in Surabaya City. The research employs a quantitative approach using a structured questionnaire as the primary data collection method. A total of 96 respondents, all of whom actively engage in online shopping via Shopee, were selected as the study sample. Data analysis was conducted using SPSS, applying both t-tests and F-tests to evaluate the hypotheses. The t-test results reveal that host interaction significantly affects consumer interest, with a t-count value of 5.252 exceeding the t-table value of 1.986, and a significance level of 0.000, which is below the 0.05 threshold. Similarly, flash sale discounts also demonstrate a significant effect on consumer interest, with a t-count value of 3.217 surpassing the t-table value of 1.986, and a significance level of 0.002, indicating statistical significance. Furthermore, the F-test results indicate that host interaction and flash sale discounts have a simultaneous and significant influence on consumer interest, as evidenced by an F-count value of 26.37 exceeding the F-table value of 3.9434, with a significance level of 0.000. These findings suggest that both host interaction and flash sale discounts play a crucial role in shaping consumer purchasing interest during live shopping events. The results highlight the importance for resellers and online sellers to enhance host engagement skills and strategically implement time-limited discount offers to attract and retain consumers. In the increasingly competitive e-commerce environment, optimizing these two factors may significantly contribute to improving customer engagement and driving sales performance. This research provides practical insights for online retailers seeking to strengthen their marketing strategies on live shopping platforms

This study aims to analyze the influence of product quality, price, and product innovation on purchasing decisions for Viva lipstick, with brand image as a mediating variable, among female university students in Semarang. The research employed a quantitative approach with a survey method, using purposive sampling of 100 female students who use Viva lipstick. Data were collected through a structured questionnaire and analyzed using Structural Equation Modeling (SEM) to examine both direct and indirect relationships among the variables. The results reveal that product quality has a positive and significant effect on both purchasing decisions and brand image. This indicates that consumers’ perceptions of Viva lipstick’s quality—such as color durability, texture smoothness, and comfort in use—play an important role in shaping a positive brand image and encouraging purchasing decisions. In contrast, price and product innovation were found to have no significant effect on either purchasing decisions or brand image, suggesting that the current pricing strategy and product innovation efforts have not yet become the main attraction for consumers. Brand image was found to have a positive and significant effect on purchasing decisions and to mediate the influence of product quality on purchasing decisions. This mediation is partial, meaning that product quality influences purchasing decisions not only directly but also indirectly through the enhancement of brand image. The practical implications of this study emphasize the importance for Viva Cosmetics to continuously improve product quality, including formulation and packaging, while strengthening brand communication strategies to ensure consistent positive consumer perceptions. Furthermore, the company should reassess its pricing and product innovation strategies to remain competitive in the dynamic cosmetics market. By focusing on product quality and brand image, Viva is expected to increase consumer appeal and loyalty, particularly within the university student market segment.

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of Indonesia's economy with a contribution of around 60% to the Gross Domestic Product and the absorption of more than 90% of the national workforce. In the culinary sector, MSMEs face various challenges, especially in terms of limited access to technology, efficient logistics management, and the implementation of hygiene practices that meet standards. This community service activity aims to empower culinary MSMEs through a structured and comprehensive approach that includes technology training, managerial capacity building, and the implementation of food safety standards. The method of implementing activities consists of three main stages: (1) preparation and planning, (2) implementation of training and mentoring, and (3) evaluation and follow-up. The training is focused on the use of digital technology for business operations, financial and logistics management, and hygiene practices in food production. Mentoring is carried out intensively to ensure that knowledge and skills transfer is effective. The results of the activity showed a significant increase in the understanding and skills of culinary MSME actors. Partners are able to adopt simple technology to support business operations, improve management systems, and implement better hygiene practices. In addition, this activity succeeded in building a collaborative network between MSMEs, academics, local governments, and the private sector, which strengthened the local business ecosystem. However, challenges in the form of limited financial resources and the need for ongoing assistance are still major concerns. Overall, this program makes a real contribution to increasing the competitiveness of culinary MSMEs, encouraging local economic growth, and supporting the development of an inclusive and sustainable business ecosystem based on community empowerment.

This program is designed to address the key barriers facing communities in implementing digital marketing strategies, such as limited resources, lack of expertise, and a lack of specific skills. To address these challenges, the program is structured in three main stages. First, the marketing challenges faced by local businesses are identified. This stage is crucial for understanding the real challenges faced by the community. Second, solutions tailored to local needs are developed, based on relevant and applicable digital marketing strategies. Third, these strategies are directly implemented to drive increased income through the use of digital platforms, particularly e-commerce and social media. Through this approach, communities are encouraged to utilize social media as a primary, effective and affordable marketing tool. The program aims to empower communities economically by helping expand the market reach of local products through digital platforms. Expected outcomes include increased community understanding of digital marketing concepts and practices, skills in optimal social media use, and increased product sales through broader digital channels. In addition to focusing on marketing aspects, the program also addresses the specific needs of the community in terms of production and business management. By strengthening understanding of the potential of digital technology, it is hoped that local businesses will be able to increase their competitiveness amidst global competition. This program will also be complemented by ongoing evaluation and monitoring mechanisms to ensure the sustainability of its impact and community adaptation to emerging challenges in the digital era. Therefore, this program is not only a short-term solution but also a strategic tool in supporting sustainable local economic growth.

This program is designed to address the key barriers facing communities in implementing digital marketing strategies, such as limited resources, lack of expertise, and a lack of specific skills. To address these challenges, the program is structured in three main stages. First, the marketing challenges faced by local businesses are identified. This stage is crucial for understanding the real challenges faced by the community. Second, solutions tailored to local needs are developed, based on relevant and applicable digital marketing strategies. Third, these strategies are directly implemented to drive increased income through the use of digital platforms, particularly e-commerce and social media. Through this approach, communities are encouraged to utilize social media as a primary, effective and affordable marketing tool. The program aims to empower communities economically by helping expand the market reach of local products through digital platforms. Expected outcomes include increased community understanding of digital marketing concepts and practices, skills in optimal social media use, and increased product sales through broader digital channels. In addition to focusing on marketing aspects, the program also addresses the specific needs of the community in terms of production and business management. By strengthening understanding of the potential of digital technology, it is hoped that local businesses will be able to increase their competitiveness amidst global competition. This program will also be complemented by ongoing evaluation and monitoring mechanisms to ensure the sustainability of its impact and community adaptation to emerging challenges in the digital era. Therefore, this program is not only a short-term solution but also a strategic tool in supporting sustainable local economic growth.

The purpose of this study is to analyze the influence of dividend policy, capital structure, and investment opportunity set on firm value in the technology sector industry (A Study of Technology Sector Companies Listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022). This study uses a quantitative approach with secondary data. The population of this study consists of companies operating in the technology industry that have gone public and are listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The data collection method used is secondary data. The secondary data collection method was obtained from data available at the Indonesia Stock Exchange (IDX). The data processing techniques used in this study involved secondary data analysis conducted by the researcher with the assistance of E-Views 9 software. The results of this study indicate that dividend policy has a positive and significant effect on firm value, suggesting that investors in the technology sector still view dividends as a signal of financial stability. Capital structure has a positive and significant effect on firm value, indicating that optimal debt usage can enhance competitiveness and growth in the technology sector. Investment opportunities also have a positive and significant impact on firm value, as companies with high investment prospects are more attractive to investors and experience increased stock prices. Dividend policy, capital structure, and investment opportunities simultaneously have a significant impact on firm value, with firm size and profit growth as control variables that also strengthen this relationship.

Based on the financial performance analysis of PT. Gudang Garam Tbk (GGRM) during the 2020–2023 period, the company faced significant challenges that impacted its financial condition. One of the main factors affecting the company's performance is the increase in tobacco excise duties, which has affected the cost structure and selling prices of its cigarette products. Additionally, the increasing regulatory pressure and changes in consumer behavior have posed unavoidable challenges. The decline in profitability and liquidity ratios, such as Return on Assets (ROA) and Current Ratio (CR), indicates the negative impact of these external conditions on the company’s ability to generate profit and meet short-term obligations. This decline suggests that the company is struggling to balance income and operational costs. The fluctuating solvency ratio also raises concern. Although the company manages to maintain a balance between debt and equity, these fluctuations show challenges in managing long-term assets and liabilities. Dependence on debt and rising operational costs pose risks to the company's financial stability. These fluctuations affect the company's ability to maintain liquidity and solvency in an increasingly competitive market. Trend analysis from the financial statements indicates that the company needs to strengthen its adaptation strategies and risk management to face the growing market challenges. GGRM must focus on product innovation and marketing strategies that can attract new customers while retaining existing ones. Furthermore, the company must adapt to changing regulations and evolving consumer trends. The results of this study provide important insights for stakeholders regarding the financial condition of the tobacco industry. In this challenging situation, GGRM must continue to develop more adaptive strategies to survive and thrive amidst the dynamic market and increasingly stringent regulations.

This study aims to describe the empowerment strategy of Micro, Small, and Medium Enterprises (MSMEs) implemented by the Kebab Kenzatha MSME operating in Bukittinggi City. The background of this study is based on the important role of MSMEs in driving the local economy, particularly in creating jobs, increasing community income, and strengthening the domestic economic structure. MSME empowerment is a vital strategy in ensuring the sustainability and competitiveness of small and medium enterprises amidst increasingly competitive market competition. There are various dimensions in MSME empowerment, such as strengthening the capacity of individual business actors, increasing access to markets, access to capital, utilization of technology, and adequate policy or institutional support. This study uses a descriptive qualitative approach. This method was chosen because it is considered most appropriate to comprehensively and objectively describe the various empowerment strategies that have been or are being implemented by MSME actors, particularly Kebab Kenzatha. Through observation and in-depth interviews with MSME owners, researchers obtained information about business activities and marketing strategies implemented. Based on the results of observations, it is known that the Kebab Kenzatha MSME is still managed independently by its owner without the involvement of employees or additional labor. This indicates that its organizational structure is still very simple. Meanwhile, in terms of marketing strategy, this MSME utilizes its closest social networks, such as friends of the business owner and students at Campus V of Padang State University (UNP), as its primary target market. This approach reflects a marketing strategy based on social relationships and word-of-mouth promotion, commonly employed by MSMEs with limited resources. Therefore, the empowerment of the Kebab Kenzatha MSME is still in its early stages and requires further support for optimal long-term development.

. This study aims to comprehensively analyze the role of management in enhancing organizational effectiveness. In the context of increasingly complex business dynamics, organizations require managerial approaches that are not only efficient but also adaptive to change. This research adopts a descriptive qualitative approach to examine classical to modern management theories, as well as core managerial functions such as planning, organizing, leading, and controlling. Through literature studies and conceptual observations, the research finds that organizational effectiveness is significantly influenced by the consistency and integration of managerial functions, particularly in the context of strategic leadership and efficient resource management. Moreover, the organization’s flexibility in responding to external environmental changes and its ability to create a collaborative and productive work culture are critical success factors. A case study of PT Astra International Tbk serves as concrete evidence of how strategic and structured management can generate sustainable competitive advantages and growth. By applying managerial functions in an integrated manner and aligning them with market and organizational needs, the company maintains superior performance. This research contributes to the development of management science, particularly in the context of organizational effectiveness. The study recommends strengthening managerial capacity, developing visionary leadership, and establishing a result-oriented control system as essential strategies for improving organizational performance

This study explores the dynamic relationship between top management commitment (TMC), institutional pressures, and competitive advantage within the context of circular economy (CE) adoption in emerging manufacturing firms, focusing on firms in Indonesia and Vietnam. The research examines how TMC mediates the effects of coercive, normative, and mimetic institutional pressures on the adoption of CE practices and how this relationship, in turn, influences competitive advantage. A quantitative approach was used, collecting data from 280 manufacturing firms through structured surveys and in-depth interviews with top executives and sustainability managers. The findings highlight that TMC plays a significant mediating role in driving the adoption of CE practices, particularly under institutional pressures. Coercive and normative pressures were found to have a direct influence on CE adoption, while mimetic pressures exerted an indirect effect, especially when coupled with other pressures. Furthermore, TMC was shown to strengthen the link between CE adoption and competitive advantage, improving resource optimization, operational efficiency, and customer loyalty. The study underscores the critical role of leadership in navigating external pressures and integrating sustainability into the core business strategy, offering a competitive edge in the global market. The implications of these findings are particularly relevant for manufacturing firms in emerging markets, suggesting that top management’s strategic commitment to sustainability can drive long-term value and foster a competitive advantage through the adoption of circular economy practices. Future research should consider expanding the study to other industries and geographic regions to further understand the broader applicability of these findings.

This community service program is designed to improve the competitiveness and marketing effectiveness of YAIKI's Shoe Business Partners, located in Karangdieng Village, Mojokerto Regency. This improvement effort is carried out through the creation of a digital product catalog integrated with QR codes as a modern promotional medium. The digital product catalog is systematically structured, interactive, and easily accessible, containing comprehensive information on the types, designs, sizes, prices, and advantages of the shoes produced. The catalog's attractive appearance is designed using design software and online platforms, thus conveying a professional impression and increasing consumer appeal. Furthermore, QR codes are created and placed on each product and promotional materials such as brochures, packaging, and posters. By scanning the QR code with a smartphone, consumers can directly connect to the digital catalog without having to manually search for information, thus making the marketing process more efficient and responsive to market needs. The program implementation method includes training in digital catalog creation using free or low-cost graphic design software and online platforms, the creation of QR codes that directly link to the catalog, and technical assistance for partners in implementing this technology into their marketing strategies. The program evaluation demonstrated increased partner understanding of digital technology, ease of product information delivery, and the potential for increased sales and broader market reach. Through this innovation, local shoe businesses in Karangdieng Village have a greater opportunity to compete in the modern market. The implementation of digital catalogs and QR codes is expected to be a practical and sustainable solution to support business growth, strengthen brand image, and encourage economic independence for the local community.

Micro, Small, and Medium Enterprises (UMKM) play a crucial role in driving local economic growth, particularly in the food and beverage sector. However, many UMKM, such as Cipta Rasa Mulya, still face significant challenges in adopting modern marketing approaches to expand their reach and enhance their competitiveness. This community service program focuses on addressing two major issues: the lack of effective digital marketing utilization and the weak brand identity—especially in packaging design—of the dairy products produced by the UMKM. Through a structured and intensive training program, this initiative aims to provide UMKM actors with comprehensive knowledge and practical skills in rebranding and digital marketing. The activities include workshops on digital branding strategies, hands-on mentoring sessions for social media management, product photography, and brand storytelling, as well as ongoing evaluations to monitor progress and implementation. The expected outcomes of this program are multifaceted, including improved brand awareness among consumers, more attractive and informative packaging, increased product variety, and broader market reach through the use of digital platforms such as Instagram, TikTok, and e-commerce channels. By enhancing the UMKM’s ability to present their products professionally and utilize social media for marketing purposes, this program supports the development of more competitive and sustainable business practices. In the long term, it is anticipated that such interventions will not only increase the visibility of Cipta Rasa Mulya’s dairy products but also strengthen their position in both local and national markets. Ultimately, this initiative highlights the importance of combining technological adaptation with creative branding in empowering UMKM and stimulating inclusive economic growth.

This Community Service (PkM) program aims to provide assistance in financial recording and direct involvement in the production process at the Wisnu Batik SME. The main focus of the activity is to support the sustainability of micro-enterprises based on local culture, particularly through improved management and the preservation of traditional values. The activity was carried out for two months in the form of field work practice (PKL), using participatory observation methods, semi-structured interviews, and direct documentation. One of the main results of the activity was the implementation of a quarterly financial recording system based on SIINAS (National Industrial Information System), which has been proven to improve the accuracy and transparency in the preparation of business reports. Furthermore, the direct involvement of the interns in the traditional batik production process provided important insights into the production stages, the cultural values ​​contained, and the challenges faced in maintaining quality and continuity of production. Analysis of the cost of goods manufactured (COGS) and monthly revenues showed that the Wisnu Batik SME has great potential for sustainable development if managed with a more systematic and professional approach. The synergy between good financial management and production process efficiency is an important foundation in strengthening the competitiveness of SMEs in the midst of market competition. This activity also serves as concrete evidence that collaboration between the world of education and MSMEs can encourage positive transformation in micro-business management towards a more modern, measurable, and culturally value-based direction.