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Low financial literacy, weak sharia-based governance, and limited business legality remain key barriers to the sustainability of Micro, Small, and Medium Enterprises (MSMEs). These constraints reduce managerial capability, restrict access to formal financing, and hinder business growth. This study developed an integrated mentoring model combining financial literacy, sharia governance, and business legalization using a Participatory Action Research (PAR) approach. 25 MSMEs in Brebes Regency participated in four stages: needs assessment, training, mentoring, and evaluation. Data were collected through pre- and post-tests, bookkeeping observations, and legality checklists. Results showed significant improvements: financial literacy scores increased from 52 to 84 (61.5%), bookkeeping adoption rose from 20% to 88%, and Business Identification Number (NIB) ownership increased from 32% to 84%. Average monthly turnover also grew by 33%. These findings indicate that participatory and practice-based mentoring effectively enhances knowledge, behavior, and economic performance. The model offers a scalable strategy for strengthening sustainable and ethical MSME management.

This community service initiative aims to enhance the managerial capacity and digitalization skills of MSME owners in Mencirim Village, East Binjai. Initial observations revealed five structural issues: weak financial record-keeping, conventional marketing strategies, minimal use of social media for promotion, lack of brand identity, and limited understanding of pricing strategy. The methodology employed a Participatory Action Approach (PAA), encompassing needs identification, structured training, practical workshops, and six weeks of intensive mentoring for 25 MSME participants. Results indicate a substantial increase across all measured indicators: 84% of participants implemented simple bookkeeping, 76% actively used social media for promotion, 72% developed brand identities, and 80% demonstrated improved pricing strategies all surpassing the established targets. Wilcoxon Signed-Rank Test confirmed statistical significance (p < 0.05). The program also fostered entrepreneurial mindset shifts, the formation of local business networks, and the emergence of community-based local leaders. Continuous mentoring and cross-stakeholder collaboration are recommended to sustain long-term economic impact.

This study aims to examine how standard costing can be used as a tool for planning and controlling production costs in salted egg cracker micro, small, and medium enterprises (MSMEs). MSMEs need to manage their production costs effectively to increase their profitability in an era of increasingly fierce business competition. A case study was used to collect data through interviews, observations, and financial document analysis. The study shows that the implementation of standard costing has helped more accurate production cost budget planning. This makes it easier for management to compare standard costs with actual costs, which allows for effective and efficient cost control. Furthermore, the findings indicate that standard costing can serve as a benchmark and evaluation tool to improve operational effectiveness. Furthermore, this study suggests that MSMEs should incorporate a standard costing system into their financial reporting process and educate management and employees about the importance of cost control. Therefore, implementing standard costing can be a long-term strategy to keep the company operational and competitive in an increasingly competitive market.

The rapid development of e-commerce has significantly increased the participation of Micro, Small, and Medium Enterprises (MSMEs) in the digital economy, particularly through the use of pre-order transaction schemes. Although Indonesia has established a relatively comprehensive legal framework for consumer protection and electronic transactions, pre-order transactions involving MSME products remain highly vulnerable to fraud. This study aims to analyze the effectiveness of legal regulation and implementation of consumer protection in pre-order transactions conducted through e-commerce platforms, to identify legal, institutional, and social factors contributing to consumer vulnerability, and to examine the role of the state and e-commerce platform providers in strengthening consumer protection as a public policy. This research employs a normative legal research method with a prescriptive-analytical character, utilizing statutory, conceptual, and case approaches. The findings reveal that existing consumer protection mechanisms remain partial and predominantly reactive, as they do not specifically accommodate the inherent risks of pre-order transactions nor are they supported by preventive supervision and enforcement mechanisms. Consumer vulnerability arises from the interaction between regulatory gaps, institutional limitations, and social conditions such as information asymmetry and low legal and digital literacy. Accordingly, this study emphasizes the necessity of a synergistic role between the state and e-commerce platforms in developing and implementing consumer protection policies oriented toward substantive justice and fraud prevention in the digital economy.

This study investigates code-switching strategies between Indonesian and the Maumere local language in academic Indonesian language learning at the university level. In many higher education contexts, the dominance of standard Indonesian as the sole medium of instruction often creates cognitive, linguistic, and cultural distance for students who come from strong local language backgrounds. This qualitative study aims to describe the forms, pedagogical functions, and academic implications of Maumere–Indonesian code-switching in classroom interaction. Employing a case study design, data were collected through classroom observations, in-depth interviews with lecturers and students, and analysis of learning documents. The findings reveal that code-switching occurs systematically at the opening of lessons, during the explanation of abstract concepts, and in small-group discussions. The Maumere language functions as a cognitive and affective bridge that facilitates comprehension, increases student participation, and strengthens academic literacy. The study concludes that pedagogically controlled code-switching supports additive bilingualism and contributes positively to inclusive, contextual, and culturally responsive academic learning in multilingual higher education settings.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia's economy with a contribution of more than 60 percent to the Gross Domestic Product and the absorption of 97 percent of the national workforce, but their participation in international trade is still low with only 14 percent involved in export activities. This research aims to analyze the challenges and opportunities faced by MSMEs in accessing the global market and identify adaptation strategies developed by entrepreneurs. A qualitative method with a phenomenological approach was applied through in-depth interviews with 18 export-oriented MSME owners and managers in East Java who were selected by purposive sampling. Thematic analysis using ATLAS.ti revealed seven main challenges including limited access to capital, complexity of export regulations, constraints on production capacity and quality consistency, language and cross-cultural communication barriers, lack of international market information, logistics infrastructure problems, and intensive competition. On the other hand, four strategic opportunities were identified, namely increasing demand for sustainable authentic products, accelerating digitalization and e-commerce, utilizing free trade agreements, and ethical consumerism trends. MSMEs develop effective adaptation strategies in the form of strategic collaboration, product differentiation with  premium positioning, the use of digital technology, and a focus on  specific market niches. The research emphasizes that the successful internationalization of MSMEs requires a holistic approach integrating internal capacity building with the support of a conducive external ecosystem.

Community service activities in Kalirahayu 1 Village aim to improve the utilization of social media as a marketing tool for Micro, Small, and Medium Enterprises (MSMEs). This initiative is important because many MSME actors in the village have not maximized social media usage, which limits their opportunities to increase product sales and market reach. The program was implemented through consultations, practical training, and continuous mentoring involving 10 MSME actors in Kalirahayu Village. Through this activity, participants were introduced to digital marketing strategies, including content creation, product promotion, and customer interaction through social media platforms. The results showed that MSME actors gained new knowledge and skills in using social media effectively, while students involved in the program also developed practical experience in digital marketing. Although several challenges were encountered, such as limited technological facilities and differences in participants’ initial knowledge levels, the program successfully increased awareness of the importance of digital marketing. This activity demonstrates strong potential for sustainable development and is expected to support the growth and competitiveness of MSMEs in rural areas.

The rapid growth of e-commerce has intensified the need to understand transaction patterns and customer purchasing behavior as a foundation for strategic decision-making. This study aims to analyze e-commerce transaction patterns and customer purchasing behavior based on demographic characteristics and transaction timing. By utilizing e-commerce transaction data, this research seeks to provide a more comprehensive understanding of customers’ purchasing tendencies and the factors influencing their behavior. This study employs Exploratory Data Analysis (EDA) as the primary method to descriptively explore data characteristics through various statistical visualizations, including histograms, bar charts, line graphs, and boxplots. The analysis conducted to identify transaction trends, the distribution of purchase values, and behavioral differences across demographic groups and specific time periods. The results indicate that e-commerce transaction patterns tend to increase during certain periods, particularly in the latter part of the observation timeframe, suggesting the influence of seasonal factors and promotional strategies. The distribution of transaction values is asymmetric, with most transactions occurring in the low to medium value range, while high-value transactions are conducted by a relatively small proportion of customers. Furthermore, variations in purchasing behavior are observed across demographic groups in terms of transaction frequency and value, despite relatively balanced transaction volumes. The findings confirm that e-commerce customer purchasing behavior is influenced by a combination of temporal factors and demographic characteristics. These results are expected to serve as a basis for e-commerce practitioners in developing more targeted marketing strategies and as a reference for future research in the field of e-commerce data analytics.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting Indonesia’s economic development, not only by contributing to economic growth but also by creating employment opportunities. Along with the rapid increase in the number of MSMEs, competition among business actors has become increasingly intense, including in the knitted industry, which requires consistent product quality and efficient production processes. In this context, this community service program is designed to strengthen the competitiveness of MSMEs by improving their understanding and implementation of machine maintenance. Proper and well-planned maintenance practices are expected to reduce the risk of machine failure and minimize product defects. The activities were carried out through a series of socialization sessions, training programs, and technical assistance focused on machine maintenance calculations. The expected output of this program is a community service report that will be further developed into a scientific article and published in the Indonesian Journal of Community Service.

Tegal Regency is a region in Central Java Province. Geographically, Tegal Regency is situated on a highly advantaged path. This regency, with its capital in Slawi, boasts a diverse range of economic centers spread across several regions. Dominated by small and medium-sized industries, the community can be empowered and participate in improving their well-being through job creation. Small and Medium Industry centers are highly diverse. One area we highlight in this article is the potential of metal and machinery SMEs, which are crucial commodities in the local economy. The metal industry is located around Talang District. The metal and machinery sector holds significant promise due to the potential for increased manufacturing demand, which can boost the local economy. In this study, we used field research and interviews to understand how the SME economy operates. By highlighting this, we hope that the government will focus on SMEs, particularly in the metal and machinery sector, by providing incentives for training and improving product quality and human resources. Based on the above description, local economic growth is highly possible with the support of adequate facilities and infrastructure.

Local food innovation is not only focused on product development but also requires effective communication strategies to build positive perceptions and enhance market competitiveness. This study aims to analyze the implementation of innovation communication strategies by micro, small, and medium enterprises (MSMEs) in developing papaya-based chili chips as a flagship product in Nagori Karang Anyar, Gunung Maligas District, Simalungun Regency. The research employs a descriptive qualitative approach, focusing on the product innovation process, marketing communication patterns, and efforts to build product image amid competition in the local food industry. The findings indicate that innovation communication strategies play a crucial role in creating product differentiation through narratives of unique taste, utilization of local raw materials, and promotional strategies combining traditional methods and digital media. Papaya chili chips are positioned as a product that blends distinctive local flavors with a modern touch, attracting consumer interest and increasing the added value of papaya as a local commodity. This study emphasizes that the success of local food innovation depends not only on product quality but also on the ability of MSMEs to manage adaptive and persuasive communication strategies.

This study aims to analyze the influence of accountability and transparency principles on financial management in feed retail micro, small, and medium enterprises (MSMEs) in West Lampung Regency. Accountability and transparency are considered essential aspects of good governance implementation, which play a crucial role in building trust and improving the financial effectiveness of small enterprises. The research applies a quantitative approach through a survey distributed to customers and farmers using a Likert-scale questionnaire. Data were analyzed using multiple linear regression to examine the effect of accountability and transparency on financial management perception.. The results indicate that both variables have a positive and significant influence on customers’ and farmers’ perceptions. The implementation of accountability and transparency strengthens public trust and enhances the professionalism of financial management practices in MSMEs, particularly in feed retail businesses.

Micro, small, and medium enterprises (MSMEs) are required to establish well-organized bookkeeping and administrative systems to enhance competitiveness and readiness for international expansion. However, Iluh Craft MSME continues to face challenges related to unstructured financial record-keeping and traditional administrative practices, which hinder effective financial monitoring and the preparation of business documentation. This community service activity aims to implement an efficient bookkeeping and administrative system to improve recording accuracy, operational efficiency, and the readiness of Iluh Craft MSME to expand into international markets. The implementation employed a descriptive participatory approach involving interviews, observations, and documentation, followed by system design, phased implementation, mentoring, and joint evaluation with the partner. The results demonstrate a significant improvement in the accuracy of financial records, a reduction in transaction recording errors to below 5%, administrative time efficiency gains of approximately 25–30%, and improved document organization with faster data retrieval. In addition, more than 90% of staff members were able to operate the system independently. Overall, the implementation of an efficient bookkeeping and administrative system proved effective in supporting more professional business management and enhancing the readiness of Iluh Craft MSME for international market expansion.

This study aims to analyse the factors influencing the implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (MSMEs) in Semarang City. Specifically, it examines the effects of accounting understanding, information technology utilisation, and MSME owners’ perceptions on SAK EMKM implementation, with SAK EMKM socialisation as a moderating variable. The research employs a quantitative approach using primary data collected through questionnaires distributed to 109 MSME actors selected through purposive sampling. Data were analysed using Partial Least Squares–Structural Equation Modelling (PLS-SEM) to evaluate relationships among variables. The results indicate that accounting understanding and MSME owners’ perceptions have a positive and significant effect on the implementation of SAK EMKM. Meanwhile, information technology utilisation shows a significant but suboptimal impact, as technology is still primarily used for operational purposes rather than for financial reporting. In addition, SAK EMKM socialisation does not significantly moderate the relationships between the independent variables and SAK EMKM implementation. The originality of this study lies in the inclusion of SAK EMKM socialisation as a moderating variable and the focus on MSMEs in Semarang City as the research context. This study contributes to the development of accounting practices for MSMEs by emphasising the importance of internal capacity building and more practical-oriented socialisation programs to improve the quality of financial reporting.

Women play a strategic role in sustaining household livelihoods and strengthening local economies in coastal areas. This community service program aims to empower women entrepreneurs through strengthening micro, small, and medium enterprises (MSMEs) based on local wisdom in Desa Kota Pari, Pantai Cermin District. Most women in this coastal village are involved in home-based economic activities such as traditional food processing, fisheries-based products, and small-scale trading. However, limited financial literacy, income management, and market access constrain business development. The program was implemented through observation, counseling, participatory discussions, and evaluation. The results show improved understanding of income management, increased awareness of business sustainability, and strengthened economic roles of women entrepreneurs. This program confirms that empowering women through MSMEs contributes significantly to strengthening local economic resilience in coastal communities. 

The development of digital media has made food reviews an important factor in shaping consumer perceptions and decisions, especially for Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector, which are highly dependent on reputation. However, food reviews that are not objective, not based on real experiences, or presented in an exaggerated manner have the potential to cause material and immaterial losses for MSMEs. This study aims to analyze the forms of legal protection for MSMEs due to biased food reviews in digital media and to examine the legal basis for liability for such reviews based on the Civil Code and the Electronic Information and Transactions Law. The research method used is normative juridical with a regulatory approach and conceptual through the analysis of primary and secondary legal materials. The results of the study show that MSMEs can take legal action through lawsuits for unlawful acts and criminal provisions in the ITE Law, although its implementation still faces obstacles in the form of the nature of complaint offenses and difficulties in proving them. This study emphasizes the need to strengthen regulations and ethical guidelines for digital reviews in order to provide more proportional legal protection for MSMEs.  

This study examines the integration of Intellectual Property Rights (IPR) into Corporate Social Responsibility (CSR) as a strategic legal instrument to support the development of the creative economy in Indonesia. The creative economy has become one of the main drivers of national economic growth; however, its development is often constrained by weak legal protection of intellectual property, particularly among micro, small, and medium enterprises. This research employs normative legal research using statutory and conceptual approaches. The findings indicate that the integration of IPR into CSR programs plays a significant role in enhancing legal awareness, strengthening protection of creative works, and promoting sustainable economic empowerment for communities. CSR-based IPR protection not only benefits right holders but also contributes to inclusive development and corporate sustainability. Therefore, strengthening CSR policies oriented toward IPR protection is essential to ensure balanced economic growth and legal certainty in the creative economy sector.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in improving the economy of rural communities, but still face various obstacles, particularly in packaging branding and marketing. Snack MSMEs in Batumarta 1 Village, Lubuk Raja District, have good product potential, but are not yet supported by a strong brand identity, attractive packaging design, and optimal use of digital marketing. This community service activity aims to support MSME development through assistance with packaging branding and digital marketing. The implementation method includes observing MSME conditions, socializing the importance of branding and digital marketing, assistance in creating brand identities and product packaging designs, and assistance with promotions through social media. The results of the activity show an increase in MSME understanding of the importance of packaging branding and digital marketing, as well as improvements in the appearance of product packaging to be more attractive and have a brand identity. In addition, MSMEs have begun to utilize social media as a means of product promotion. This activity is expected to expand marketing reach, increase product competitiveness, and support the sustainability of MSMEs in Batumarta 1 Village, Lubuk Raja District.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in improving the economy of rural communities, but still face various obstacles, particularly in packaging branding and marketing. Snack MSMEs in Batumarta 1 Village, Lubuk Raja District, have good product potential, but are not yet supported by a strong brand identity, attractive packaging design, and optimal use of digital marketing. This community service activity aims to support MSME development through assistance with packaging branding and digital marketing. The implementation method includes observing MSME conditions, socializing the importance of branding and digital marketing, assistance in creating brand identities and product packaging designs, and assistance with promotions through social media. The results of the activity show an increase in MSME understanding of the importance of packaging branding and digital marketing, as well as improvements in the appearance of product packaging to be more attractive and have a brand identity. In addition, MSMEs have begun to utilize social media as a means of product promotion. This activity is expected to expand marketing reach, increase product competitiveness, and support the sustainability of MSMEs in Batumarta 1 Village, Lubuk Raja District.

Financial literacy plays an important role in supporting the ability of Micro, Small, and Medium Enterprises to adapt to the development of digital payments in Indonesia. The increasing use of QRIS, e-wallets, mobile banking, and technology-based payment services requires MSME actors to understand the benefits, risks, and proper use of digital financial services. This study aims to examine the role of financial literacy in the use of digital payments among MSMEs in Indonesia, including supporting factors, obstacles, and implications for strengthening MSME digitalization. This research uses a descriptive qualitative approach with a systematic literature study method. The data were obtained from 13 scientific articles indexed in nationally accredited journals at least Sinta 4, published between 2021 and 2026, and supported by official documents from relevant authorities. The findings show that financial literacy plays a role in increasing the readiness, trust, and decisions of MSME actors to use digital payments. However, low financial literacy, perceived risk, limited infrastructure, and conventional transaction habits remain obstacles to digital payment adoption. The implications of this study indicate the need for inclusive digital financial education, continuous assistance, and collaboration among the government, regulators, financial institutions, and fintech providers in strengthening the digital transformation of MSMEs.