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In facing the ever-evolving challenges of the times, creative and innovative thinking has become one of the essential competencies that must be possessed by the younger generation, particularly high school students. Creativity is not only useful in academic contexts but is also highly relevant to the development of entrepreneurial spirit. The earlier students are introduced to the process of generating business ideas, the greater their opportunities to develop their potential and create employment in the future. However, not all students have adequate access to or understanding of how to generate original and applicable business ideas. Therefore, a systematic and easy-to-apply approach is needed to assist them in the process of discovering new business ideas. One creative method that can be utilized is the SCAMPER approach (Substitute, Combine, Adapt, Modify, Put to Another Use, Eliminate, and Rearrange). This approach is a creative thinking technique aimed at modifying or developing existing products, services, or ideas into something new and valuable. Through this community service activity, the implementation team seeks to provide training and mentoring for high school students in exploring potential business ideas using the SCAMPER approach. It is expected that students will understand the creative thinking process in the context of entrepreneurship and be able to generate business ideas that are aligned with their surrounding environment and market needs.

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.

This study aims to analyze the development strategy of the Jeanete business, located in Maumere City, Jl.  Kesehatan No.  3, Lorong Masuk SDK Yos Sudarso, using the Strengths, Weaknesses, Opportunities, and Threats (SWOT) approach.  The research employs a descriptive qualitative method with data collected through observation, interviews, and documentation of the Jeanete business operations.  The results indicate that the main strengths of the business include affordable product prices, unique item variations, and increasing consumer interest in preloved products.  However, Jeanete also faces several weaknesses, such as dependence on supplies from outside the region, limited stock availability, and fluctuating bale prices.  On the other hand, opportunities include the growing trend of thrifting among young consumers and rising demand for environmentally friendly products.  The threats faced by the business involve increasing competition, shifting consumer preferences, and the risk of products not passing quality control.  Based on these findings, the development strategy for Jeanete should focus on improving product quality, strengthening digital promotion, and maintaining more stable supply management.

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.

Usaha Mikro Kecil Menengah (UMKM) play a strategic role in Indonesia’s economy, serving as key drivers of inclusive economic growth and major contributors to employment creation. Despite their importance, many UMKM operators continue to face significant challenges in financial management, particularly due to the absence of structured and systematic financial record-keeping practices. This condition is also evident among UMKM in Kuning Gading Village, Unit XVIII Kuamang Kuning, where most businesses are still managed in a traditional manner with inadequate bookkeeping systems. This community service program aims to enhance financial literacy and strengthen the capacity of UMKM actors to implement simple bookkeeping as a foundation for effective business financial management. The methods employed include needs assessment through field observation, educational and practical training sessions, hands-on mentoring, and evaluation using pre-test and post-test instruments. The results indicate a significant improvement in participants’ understanding and skills related to transaction recording, separation of business and personal finances, and preparation of simple cash flow statements. Evaluation outcomes show an increase in competency scores from an initial range of 20%–40% to 75%–85% after the training. Furthermore, the program fostered a positive shift in participants’ mindset toward more professional and accountable business management practices. Therefore, the implementation of simple bookkeeping is proven to be an effective initial strategy for strengthening MSME financial governance and supporting sustainable business development at the local level.

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

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.

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 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 study analyzes the juridical implications of delegated authority in the context of business license signing by heads of regional offices acting on behalf of regents. Using a qualitative approach with library research, the paper explores the legal foundation, validity, and administrative consequences of delegation within local governance. The findings indicate that delegation of authority is a legitimate administrative mechanism recognized under Indonesian law, particularly within Law No. 23 of 2014 concerning Regional Government. However, its implementation frequently lacks procedural clarity, leading to potential legal defects (ultra vires) in administrative decisions. The study emphasizes that the validity of business permits depends on both formal and substantive fulfillment of delegation requirements through explicit legal instruments such as regional head decrees. Improper delegation not only invalidates administrative acts but also undermines legal certainty and public trust in local governance. Theoretically, this research contributes to strengthening the doctrine of state administrative legality, while practically, it provides recommendations for standardizing delegation mechanisms to enhance transparency, accountability, and legal compliance in regional public service delivery.

With financial inclusion acting as a moderator, the goal of this study is to examine how financial technology use and financial literacy impact microbusiness performance. Microbusinesses in Bandar Lampung City's food and beverage industry serve as the research subjects. This study employs a quantitative approach, using questionnaires to collect primary data from microenterprises. Purposeful sampling was used to choose 203 microbusinesses that met the research criteria. SPSS was utilized to analyze the data using multiple linear regression and Moderated Regression Analysis (MRA). The study's conclusions imply that the use of financial technology has an effect on microenterprises' performance. Additionally, it has been shown that financial literacy affects microenterprise performance. The findings show that key components in increasing microbusiness performance are the use of financial technology and the entrepreneur's capacity to supervise and make financial decisions. However, the test results indicate that financial inclusion cannot boost the impact of financial technology and financial expertise on microbusiness performance. This implies that the influence of financial technology and financial knowledge on business success is not necessarily enhanced by having access to financial services. It also shows that a key factor in increasing the success of microbusinesses is the characteristics of the entrepreneur. The research's objectives are to assist important stakeholders in creating plans for microenterprise growth, as well as to assist microenterprise actors in improving their financial literacy and utilizing financial technology to its fullest.

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.  

This community service program aims to strengthen the managerial capacity of red lemongrass farmers in AMKE Oro-Oro Ombo, Batu, East Java, through training on cash bookkeeping, income analysis, and farming feasibility evaluation. The main problems faced by farmers are limited knowledge of financial management, lack of systematic bookkeeping, and inability to evaluate the profitability of their businesses, which often results in inaccurate decision-making and low competitiveness. The method applied included participatory training, mentoring, and simulation of financial records and feasibility analysis. The results of the program demonstrate that participants gained a better understanding of the importance of structured financial recording. Farmers who previously relied only on sales revenue calculations without considering fixed and variable costs are now able to prepare cash books, identify expenses, and evaluate profit margins accurately. Cash bookkeeping has proven to improve financial transparency and accountability, while income analysis has equipped farmers with the skills to assess their business sustainability. The feasibility evaluation, using indicators such as R/C and B/C ratios, showed that red lemongrass farming is profitable but still requires efficiency improvements to increase long-term sustainability. Overall, this training has enhanced farmers’ managerial skills, encouraged independent decision-making, and strengthened their capacity to face price fluctuations and market competition. The program is expected to support the continuity and competitiveness of red lemongrass agribusiness in AMKE Oro-Oro Ombo

This study aims to analyze the effectiveness of enforcement actions undertaken by the Business Competition Supervisory Commission (KPPU) in Indonesia in 2025 against various forms of unfair business practices. Using a juridical-normative approach combined with an analysis of recent market data, this article examines the KPPU’s strategic response to the challenges posed by the digital economy. The study focuses on the enforcement of competition law against cartel practices, algorithmic collusion, abuse of dominant positions, and anticompetitive vertical integration, particularly in the logistics and food sectors. The findings indicate that 2025 marks a significant turning point in Indonesian competition law enforcement, characterized by a shift toward more aggressive and data-driven supervision. Strengthening enforcement authority, particularly in the execution of fines, along with the adoption of algorithmic audits, has enhanced the KPPU’s ability to detect and deter anticompetitive behavior. These measures aim not only to preserve market efficiency and fair competition but also to ensure that national economic growth is not concentrated among a small number of dominant firms, thereby promoting more equitable opportunities for micro, small, and medium enterprises (MSMEs).

This study aims to formulate development strategies for a billiard business in Kota Uneng, Sikka Regency, using the SWOT analysis approach. The activity was carried out through field observations, interviews with the business owner, SWOT training sessions, and guided preparation of the strategic matrix. The analysis indicates several strengths, including a strategic location, adequate facilities, and affordable service prices. However, weaknesses were also identified, such as limited capital, insufficient promotional activities, and suboptimal operational management. Opportunities arise from the growing interest in recreational activities and the potential for collaboration with local community groups. Meanwhile, threats include competition from similar businesses and shifts in entertainment preferences. Based on these findings, SO, WO, ST, and WT strategies were formulated to be implemented gradually to enhance competitiveness and ensure business sustainability. These strategies provide a practical guide for improving service quality and strengthening the market position of the billiard enterprise.

This study aims to analyze the role of internet technology in enhancing the competitiveness of ebusiness in Indonesia, particularly in the sector of small and medium enterprises (SMEs). Based on theoretical reviews, internet technology, e-business, technology adoption (TAM), and the concept of competitiveness serve as the main foundations for understanding the ongoing digital transformation. The research employed a descriptive qualitative method with a purposive sampling technique, involving five informants consisting of digital SME owners, online store managers, and users of service platforms. Data were collected through interviews and observations, then analyzed using the Miles and Huberman model through the stages of data reduction, data presentation, and conclusion drawing. The findings reveal that the internet plays a crucial role as an essential infrastructure that enhances marketing effectiveness, expands market reach, and improves operational efficiency. Marketplaces, social media, and delivery-service platforms contribute significantly to sales growth and service quality. However, challenges such as low digital literacy, platform commission fees, changes in social media algorithms, and uneven infrastructure development still limit optimal utilization. From a policy perspective, the study recommends strengthening digital infrastructure and improving national digital literacy. This research emphasizes that the success of e-business depends on technology access, human resource competence, and support through public policy. It can be concluded that internet technology serves as a vital foundation for e-business competitiveness in the digital era.

Traditional snack micro, small, and medium enterprises (MSMEs) in Indonesia face increasing market competition and rapidly changing consumer preferences, particularly among younger consumers seeking innovative and symbolic food experiences. This community engagement study aims to strengthen the profitability and sustainability of traditional snack MSMEs by integrating local flavor innovation with simple business governance practices. Using a participatory action research approach under the Merdeka Belajar Kampus Merdeka (MBKM) program in Palangka Raya, this study involved co-creation between students and local entrepreneurs in product development, production standardization, and basic financial management. Qualitative data were collected through participatory observation and stakeholder discussions, while quantitative data were obtained from sales records and simple financial reports. The results demonstrate that local flavor-based innovation, combined with standardized operating procedures and cost control mechanisms, improved product differentiation, operational efficiency, and financial performance. The intervention generated a positive net profit and strengthened the partner’s capacity for independent business management. This study contributes to the literature by positioning traditional food MSMEs as sites of cultural innovation and micro-governance, while supporting Sustainable Development Goals related to inclusive economic growth, cultural preservation, and responsible production.

This study aims to analyze the opportunities, threats, strengths, and weaknesses of Arch Barbershop, a modern barbershop in Maumere City. The study was conducted using a descriptive approach through observation of the business environment, competitor analysis, and identification of local consumer preferences. The analysis shows that Arch Barbershop has promising opportunities due to the increasing trend of grooming among teenagers and young adults, and the lack of barbershops offering modern and consistent service concepts in the area. However, this business also faces threats in the form of competition from new barbershops, rapidly changing consumer preferences, and dependence on barber skills as the spearhead of service quality. Furthermore, internal weaknesses such as limited space, inflexible operating hours, and a less than optimal variety of services pose challenges to business development. By understanding these opportunities, threats, strengths, and weaknesses, Arch Barbershop can formulate a more effective development strategy to increase its competitiveness and business sustainability in Maumere City.

This community service activity aims to empower women in Sumenep through entrepreneurship training, digital financial inclusion, and strengthening gender-responsive MSMEs in a sustainable community development context. The main problem identified was the low level of economic independence and competitiveness of women's businesses, particularly in the MSME sector. Therefore, this activity was designed with an approach that included entrepreneurship training to improve business skills, the implementation of digital financial inclusion to expand access to financial services, and strengthening MSMEs with a gender-responsive approach to increase competitiveness. The methods used in this activity included direct training, mentoring, and providing participants with access to relevant technology and information. The results of this activity indicate an increase in the economic independence and competitiveness of women's businesses in Sumenep, with the identification of a number of MSMEs that are growing and able to optimally utilize technology and digital financial services to support business sustainability and local economic development.

Muhammad Abduh was a reformer of the Islamic world in the 19th century who was famous for his efforts to raise the spirit and glory of Muslims. One of his focuses was on the renewal of the Islamic education system. In this article, we will review his biography, fundamental works, history of political struggle, ideas of renewal, methods in the renewal of Islamic education, portraits of his thoughts, and his influence on Islamic education, especially in Indonesia. Muhammad Abduh emphasized the importance of religious education that is balanced with general knowledge, as well as teaching methods that do not only rely on memorization but also on deep understanding. His thoughts developed in the aspects of religion, education, and socio-political society. His influence and relevance in the context of Indonesian Islamic education are prominent especially through organizations such as Muhammadiyah which were inspired by his thoughts. Through his works and ideas, Muhammad Abduh left a significant mark on the renewal of Islamic education.