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This study aims to analyze the effect of education level on the quality of financial statements based on SAK EMKM, with accounting information systems as a moderating variable, focusing on coffee shop micro, small, and medium enterprises (MSMEs) in Kediri City, Indonesia. A quantitative approach was employed using primary data collected through structured questionnaires distributed to 32 business owners or financial managers selected by purposive sampling. Data were analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA) with SPSS software.The results indicate that education level has a positive and significant effect on the quality of financial statements, suggesting that higher educational attainment enhances accounting understanding and compliance with SAK EMKM. However, accounting information systems were found to weaken this relationship, indicating that system complexity, limited digital literacy, and insufficient technical training may reduce the effectiveness of education in improving financial reporting quality. These findings highlight that improving financial reporting quality among MSMEs requires not only higher educational capacity but also appropriate technological support and continuous technical assistance. This study contributes to the accounting literature by emphasizing the contextual role of accounting information systems in shaping the relationship between human capital and financial reporting quality in MSMEs.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in accelerating regional economic growth and improving community welfare. However, MSMEs in North Sumatra Province continue to face various challenges, particularly limited access to capital, low adoption of digital technology, and insufficient business assistance. This community service program aims to strengthen the MSME ecosystem through integrated empowerment initiatives, including facilitating access to financing, enhancing the use of internet-based technologies, and improving the capacity of MSME actors. The methods applied include business mentoring, training activities, and analysis of MSME performance in both short-term and long-term perspectives. The results indicate that expanded access to capital and increased adoption of digital technology contribute positively and significantly to MSME income growth in both the short and long term. Interestingly, the absence of guidance, training, and extension services shows a positive correlation with income in the short term but has a significant negative impact on business sustainability and stability in the long term. Furthermore, reliance on bank loans consistently demonstrates a significant negative effect on MSME performance across both analytical periods. These findings highlight the importance of building a sustainable MSME ecosystem through continuous mentoring, improved financial literacy, and adaptive digital transformation to ensure long-term business resilience.

This study aims to explore the understanding of Micro, Small, and Medium Enterprises (MSMEs) actors regarding financial statements as a basis for applying for Islamic financing. Financial statements play a crucial role in assessing business feasibility, especially in Islamic banking which emphasizes the principles of transparency, justice, and accountability. This research employs a qualitative approach using a descriptive method. Data were collected through in-depth interviews and observations involving MSME actors and Islamic banking practitioners. The results indicate that most MSME actors have limited understanding of financial statements, both in terms of preparation and utilization, which impacts their ability to access Islamic financing. Therefore, collaboration between Islamic banks and educational institutions is needed to improve MSME financial literacy, so they are better prepared and have sufficient understanding to prepare financial reports in accordance with Sharia principles. This is expected to improve access to and the quality of financing received by MSMEs in Indonesia.

This community service activity was carried out to enhance the managerial capacity and digital competence of Micro, Small, and Medium Enterprises (MSMEs) in Sunggu Manai Village, Patalassang District, Gowa Regency. In the digital economy era, MSME actors must adapt to technological changes and manage their businesses professionally to remain competitive. The activity employed a participatory and applicative approach involving training in business management, digital marketing, and application-based financial recording. The results showed a significant increase in participants’ knowledge and skills, particularly in business planning, financial management, and the use of social media and online marketplaces for product promotion. About 80% of participants successfully created digital business accounts and started marketing their products online. The program also fostered awareness of the importance of digital transformation and collaboration among MSME actors. Therefore, integrating managerial capacity building with business digitalization proved effective in enhancing the competitiveness and sustainability of MSMEs in rural areas.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving economic growth and improving community welfare, particularly in rural areas. However, many rural MSME actors still face challenges in financial planning and management, including inaccurate calculation of capital and profit, unstructured business expenditure planning, and the absence of separation between personal and business finances. This community service program aimed to enhance the financial literacy and financial planning skills of MSME actors in Suka Sari Village, Kabawetan District, Kepahiang Regency. The program was implemented through several stages, including preliminary observation to identify key financial management issues, interactive counseling on basic business finance concepts, simulation of capital and profit calculations, and hands-on practice in simple financial record-keeping using an easily applicable format. The results of the program indicate a significant improvement in participants’ understanding of business capital and profit calculation, their ability to plan business expenditures more systematically, and increased awareness of the importance of separating personal and business finances. This study demonstrates that participatory and practice-based financial assistance is effective in fostering simple financial management habits, which can support the sustainability and long-term development of MSMEs in rural communities.

The development of digital technology and the Industrial Revolution 4.0 have driven significant changes in marketing activities, including for Micro, Small, and Medium Enterprises (MSMEs). The use of e-commerce has become an important digital marketing strategy for MSMEs to increase competitiveness and business revenue. This study aims to examine the role of e-commerce implementation as a digital marketing tool for MSMEs in facing the Industrial Revolution 4.0 and analyze its impact on increasing MSME revenue and competitive advantage. The research method used is a qualitative descriptive approach with data collection techniques through literature studies of various literature sources such as books, scientific journals, and online publications relevant to the research topic. The results of the study indicate that the implementation of e-commerce has a positive impact on MSMEs, including expanding market reach, increasing marketing efficiency, and driving increased business revenue. In addition, e-commerce also plays a role in increasing MSME competitive advantage through product innovation, improving service quality, and strengthening relationships with consumers. However, the implementation of e-commerce in MSMEs still faces several challenges, such as low digital literacy, limited human resources, and minimal technical assistance. Therefore, ongoing support from various parties is needed so that the use of e-commerce by MSMEs can run optimally and sustainably in the digital era.

The creative economy industry serves as a strategic pillar of the national economy, experiencing significant transformation in the digital era. This study aims to comprehensively analyze the pattern of human resource (HR) competency gaps within priority subsectors of Indonesia's creative economy and formulate effective, multi-stakeholder development strategies. Employing a Systematic Literature Review (SLR) methodology, this research rigorously analyzes 30 scientific journal articles, government reports, and publications from global institutions published between 2014 and 2024. The findings delineate three primary clusters of competency gaps: (1) The Digital-Technical Competency Gap, encompassing deficiencies in data analytics, specialized software mastery, and digital content creation tools; (2) The Digital-Business Competency Gap, which includes shortcomings in digital financial literacy, online business model development, and management of digital intellectual property rights; and (3) The Social-Cognitive Competency Gap, highlighting needs in adaptability, complex problem-solving, and effective virtual collaboration. In response, this paper proposes an integrative strategic framework grounded in a collaborative multi-stakeholder approach. Key recommendations include revitalizing educational curricula through industry-embedded learning and micro-credential integration, developing agile and accessible training ecosystems featuring bootcamps and digital platforms, and fostering supportive policies through fiscal incentives and the alignment of national qualification frameworks with digital skill standards. The successful implementation of this synergistic strategy is expected to significantly enhance the adaptability, innovation capacity, and global competitiveness of Indonesia's creative workforce, thereby ensuring the sustainable growth of the creative economy sector in the face of rapid digital disruption.

This community service program aims to enhance the understanding and awareness of Micro, Small, and Medium Enterprises (MSMEs) regarding the importance of Intellectual Property Rights (IPR) certification as a form of legal protection and a means to improve business competitiveness. The activity was conducted in RW 04, Pondok Rajeg Village, Cibinong District, Bogor Regency, targeting local MSME actors. The program employed a Community Based Research (CBR) approach, emphasizing active community participation through problem analysis, target assessment, program development, and implementation stages. The main activity consisted of counseling sessions covering the concept of IPR, types of IPR, benefits of ownership, and online registration procedures through the Directorate General of Intellectual Property (DGIP). Evaluation was carried out using pre- and post-activity questionnaires. The results indicate that although all participants recognized the importance of IPR protection, their initial level of understanding was relatively low. Following the counseling session, there was a significant improvement in participants’ knowledge of IPR types and registration procedures. This program is expected to encourage MSMEs to register their intellectual property to protect innovation and enhance sustainable business competitiveness.

The rapid development of digital technology has accelerated the transformation of business models, particularly within the Micro, Small, and Medium Enterprises (MSMEs) sector. One significant form of this transformation is the adoption of e-commerce as a platform for digital marketing and business transactions. This study aims to analyze the role of e-commerce in increasing the income of MSMEs in Medan Perjuangan District. The research employs a qualitative approach using secondary data obtained from government reports, scientific journals, and relevant previous studies. Data were analyzed through content analysis to identify patterns and key findings related to e-commerce utilization among MSMEs. The results show that the use of e-commerce has a positive impact on MSME income by expanding market reach beyond local boundaries, reducing marketing and operational costs, and improving consumer access and transaction convenience. However, the study also identifies major challenges, particularly limited digital literacy, inadequate technological infrastructure, and low readiness among MSME actors, which need to be addressed to maximize the benefits of e-commerce adoption.

Micro, small, and medium enterprises (MSMEs) play a strategic role in supporting the local economy, but still face limitations in the use of technology and market expansion. The Banana Chip MSME (Toko Agung) in Banatorejo Village, Tapango District, Polewali Mandar Regency is one of the local food businesses that has potential, but its management is still traditional. This community service activity aims to develop technology-based MSMEs to increase product competitiveness. The methods used are participatory assistance through observation, interviews, training, and evaluation, with a focus on digital marketing, packaging and branding improvements, and strengthening simple business management. The results of the activity showed an improvement in packaging quality, expansion of marketing reach through digital media, and improvements in business financial record keeping. Technology-based development has a positive impact on the readiness of MSMEs to face broader market competition. The implications of this activity show that integrated technology assistance can be an effective strategy in increasing the competitiveness and sustainability of local food MSMEs.

This service examines the use of the social media platform of the tiktok application which acts as an effort to approach digital promotion for micro, small and medium enterprises in Krobokan village, Juwangi. Although MSMEs allocate an important role in sales products to the community, they do not fully understand digital media.This service applies a qualitative method by conducting interviews and socialization to the community which amounts to around 30 people consisting of 10 MSME business actors. The results of the interview identified MSME actors in Krobokan village who are not fully aware of the importance of understanding the development of social media as a marketing media tool, therefore we provide education about sales through online media because they only market products traditionally in the village environment. TikTok as a strategic means in supporting sales in today's digital era because the TikTok application is one of the highest platforms that are widely used today such as the TikTok Shop and Live TikTok features in strengthening the introduction of sales to customers through social media. This service concludes that from traditional marketing by word of mouth to marketing in the digital era that focuses on creative digital marketing, efforts have great potential in developing the community's economy in the current digital era.

Socio-economic challenges faced by tuberculosis (TB) survivors in Indonesia remain substantial, particularly stigma that restricts employment opportunities and hinders social reintegration. This community service program aimed to strengthen the economic capacity of TB survivors through a community-based empowerment approach and health information dissemination via social media. The program involved a TB survivor community in the partner area of the Lampung Sehat Initiative. A participatory method was applied through entrepreneurship training, digital content production assistance, and the distribution of health education materials using Instagram, TikTok, and YouTube. The results indicate that social media was effective not only as a platform for health education but also as a promotional tool for participants’ micro-business products. In addition to improving public literacy regarding TB, social media contributed to stigma reduction by delivering positive narratives and reinforcing the collective identity of the survivor community. The program also encouraged behavioral change, supported the emergence of local leadership, and expanded participants’ social and economic networks. These findings suggest that integrating social media into community-based empowerment initiatives can serve as a social transformation strategy that enhances the sustainability of economic development and social support for TB survivors.

The rapid development of digital technology requires Micro, Small, and Medium Enterprises (MSMEs) to adapt by utilizing digital marketing and improving financial management practices. However, many service-based MSMEs have not yet optimized digital promotion and integrated bookkeeping in their business operations. This community service activity aims to enhance the promotion of service MSMEs through the implementation of digital marketing and to strengthen cost control through simple bookkeeping at AND CUSTOM LED. The methods used include an initial survey, practical mentoring, and evaluation of the activities. The mentoring process involved training in promotional content creation, the use of social media as a business communication tool, and the application of daily transaction recording. The results indicate an improvement in the business owner’s understanding and behavior regarding promotional management and financial recording. The MSME owner became more active and consistent in implementing digital promotion strategies and more disciplined in recording income and expenses. In addition, the mentoring encouraged a more independent and well-planned work attitude. Overall, this activity demonstrates that integrating digital marketing with simple bookkeeping can improve the quality of service MSME management and support business sustainability in the digital era.

Women micro, small, and medium enterprises (MSMEs) play a strategic role in strengthening both family and community economies; however, they experience to obtain fundamental skill in financial management. One of the main problems is the mixing of personal and business finances, which turn into challenges for entrepreneurs to monitor business performance and to address access financing. This community service activity aims to improve insight of women entrepreneurs in Medan regarding the importance of separating personal and business finances through simple, practice-based training. The activity was conducted in 7 November 2025 in Medan and was attended by 150 women MSME participants from a local entrepreneurship community. The training was held for one day using interactive lectures, group discussions, and hands-on cash recording exercises. The results showed a significant improvement in participants’ understanding of financial separation concepts and their ability to record business transactions. A total of 85% of participants were able to create a simple cash record format and expressed a commitment to applying separate financial practices. This activity contributed to improving the financial literacy of women micro-entrepreneurs and strengthening their managerial capacity toward sustainable business growth.

Micro-entrepreneurs, particularly small grocery shop owners, commonly encounter challenges in managing business finances and implementing effective marketing strategies. Limited skills in financial recordkeeping often make it difficult for business owners to accurately monitor cash flow and assess their financial condition, which may lead to suboptimal business decisions. In addition, the utilization of digital technology as a marketing tool remains limited, thereby restricting opportunities for market expansion. This community service program aims to strengthen the capacity of micro-enterprises in applying practical basic financial management and optimizing digital platforms for product promotion. The program also seeks to increase awareness of the importance of structured financial management as a foundation for sustainable business development. The activities were conducted through several stages, including the delivery of material on the significance of financial recording, hands-on training sessions, mentoring in preparing simple financial records, and digital marketing simulations using WhatsApp Business and various social media platforms. The results indicate an improvement in participants’ understanding and skills in recording income and expenses, managing business capital more systematically, and utilizing digital features to support promotional activities. Furthermore, participants demonstrated a more positive attitude toward the adoption of technology in their daily business operations. Overall, this program is expected to enhance financial independence, support sustainable business growth, and expand the marketing reach of micro-enterprises

The development of digital marketing has become a strategic factor in the growth of creative culinary businesses, particularly for micro, small, and medium enterprises facing increasing competition and changes in consumer behavior in the digital era. The use of digital platforms, such as social media and online marketplaces, enables business owners to expand market reach, enhance customer interaction, and optimize promotional strategies more efficiently. Nevertheless, various studies indicate that the implementation of digital marketing has not always produced optimal outcomes due to limitations in digital literacy, human resource capacity, and organizational adaptability. This study aims to systematically examine the role of digital marketing in the development of creative culinary businesses through a Systematic Literature Review approach. The review maps key concepts, research trends, and empirical findings related to digital marketing and organizational learning within the context of creative culinary enterprises. In addition, this study identifies existing research gaps and formulates recommendations for future research issues. The findings are expected to provide theoretical contributions in the form of comprehensive conceptual mapping as well as practical contributions for business practitioners, MSME facilitators, and policymakers in designing adaptive and sustainable digital marketing strategies.

This study aims to analyze the contribution of business innovation in increasing repeat orders in micro, small, and medium enterprises (MSMEs), with a case study on Nelzz Juice operating in MMTC, Medan City. The research employs a qualitative case study approach, combining in-depth interviews with the owner and staff, direct observation of business operations, and documentation analysis related to business strategies and sales data. The findings indicate that the innovations implemented by Nelzz Juice cover several aspects, namely product innovation, service innovation, and digital marketing strategy innovation. Product innovation is carried out through the selection of fresh and high-quality ingredients, the development of creative menu variations tailored to consumer preferences, and appealing product presentation. Service innovation is reflected in the improvement of service quality, faster order processing, and enhanced friendliness and interaction with customers. Meanwhile, digital marketing innovation has proven effective in expanding consumer reach, increasing engagement, and promoting customer loyalty. The study confirms that the consistent and sustainable application of innovation not only enhances customer satisfaction but also directly contributes to an increase in repeat order frequency. Therefore, business innovation can be considered a key strategy for MSMEs to face market competition, maintain business sustainability, and support sustainable economic growth.

This study was conducted to examine the level of implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Kedai Nduy, a micro-scale culinary business located in Depok. The basis for conducting this research is the low quality of financial records among UMKM players due to a lack of understanding of accounting, limited assistance from competent parties, and the suboptimal implementation of financial reporting standards, which are the main obstacles. This research was conducted using a descriptive qualitative method, where data was collected through interviews, direct observation, and document searches related to transaction recording activities, sales, raw material purchases, and daily cash flow. The results of the study show that Kedai Nduy has consistently recorded transactions using a simple financial recording format using Excel tables, but the implementation does not fully comply with SAK EMKM provisions. This business entity has also not prepared the required financial statements, namely the Statement of Financial Position, Income Statement, and Notes to the Financial Statements. The main obstacles faced are limited understanding of accounting, lack of time available to business owners, and the unavailability of technical assistance and accounting training. Nevertheless, simple record keeping still provides benefits, particularly in monitoring sales, purchasing, and daily cash flow activities. Therefore, this study recommends accounting training, the use of SAK EMKM-based applications or templates, and ongoing assistance to improve the quality of financial recording and reporting in accordance with applicable standards.

This Community Service (PkM) activity was implemented in the form of an entrepreneurship seminar. This seminar strategically raised the theme "Changing the Mindset Shift from Follower to Owner", with the crucial aim of facilitating a paradigm shift in participants from mere passive consumers or followers to active and empowered business owners (owners). The implementation of PkM is based on the reality of the high unemployment rate among educated people and the urgency of global economic challenges that demand mental transformation and strengthening of practical skills. The main target group of this activity included students of entrepreneurship study programs from various universities in East Java as well as representatives of Micro, Small, and Medium Enterprises (MSMEs) operating in the Gresik area, ensuring the relevance of the material to academic and practical needs. This seminar featured two credible expert speakers in the field of entrepreneurship. The implementation method focused on interactive delivery of material, followed by a focused discussion session to maximize knowledge absorption. The results achieved showed a significant increase in understanding among participants, not only regarding the importance of instilling an entrepreneurial mindset but also mastery of practical aspects of business, including digital marketing implementation strategies and concrete steps in starting or developing a business unit. Through this intervention, PkM is expected to be able to provide a real contribution to accelerating the creation of new, innovative entrepreneurs and strengthening the sustainable entrepreneurial ecosystem in East Java

This qualitative inquiry examines the deliberate operational timing adopted by street vendors selling martabak, a popular Indonesian snack, exploring why nocturnal hours are strategically favored over daytime. The research methodology combined in-depth interviews with ten vendors operating in urban centers like Jakarta and Bandung with a consumer survey of one hundred respondents. Analysis of the collected data identifies a dual strategic foundation. From a demand perspective, night-time aligns with consumer psychology, fostering a leisurely atmosphere conducive to social snacking and impulsive purchases. On the supply side, vendors benefit from diminished direct competition, reduced operational overheads, and tapping into peak demand for evening treats. This synergy effectively cements martabak’s market identity as a beloved night-time culinary ritual linked to socialization. Consequently, the study posits that this chrono-marketing approach represents a savvy adaptation to local socio-economic rhythms. The insights derived provide a framework for micro-entrepreneurs to optimize service timing, aligning business operations with ingrained cultural consumption cycles to enhance sustainability and customer loyalty.