Publication Search

Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) are prepared to meet the financial reporting needs of micro, small and medium entities. This research is intended to find out how the implementation of accounting based on SAK EMKM on the financial reports of Micro, Small and Medium Enterprises in the City of Surabaya. This study uses a qualitative descriptive research method. Collection is obtained by using interviews and documentation. The conclusion from this study is that informants have not fully used SAK EMKM in their financial reports and there are names that are not appropriate, such as business profit/loss performance, balance sheets, routine expenses and items that are not in accordance with SAK EMKM provisions. This is due to the low sense of interest in preparing financial reports and the lack of counseling about SAK EMKM for MSMEs.

This research was motivated by the fact that students were still found to be less wise in using social media in their daily lives. For example, there are still students who spend a lot of time playing on social media, there are still students who make unfavorable comments on social media, and there are still students who make negative posts. This research aims to: (1) determine the level of student policy regarding social media (2) determine the level of student social media policy before being given classical guidance services. (3) find out whether or not classical guidance services are effective in increasing students' social media skills. This type of research is Pre-Experimental Design using the One Group Pretest-Posttest model. The population in this study was class VIII.2. The sample for this research was 27 people taken using a total sampling technique, which means that the entire population was the sample for the research. Data was collected using a scale for developing wise social media skills. Meanwhile, the data analysis technique used was the Wilcoxon test. The results of the research show that: (1) the wise description of students' social media before being given classical guidance services is in the medium category with a mean of 27.41. (2) after being given classical guidance services, they are in the medium category with an increasing score with a mean of 34.56. (3) classical tutoring services are effective in increasing students' social media skills. This statement is supported by the asymp sig (2-tailed) results, which obtained a value of 0.000, which means it is smaller than the α value of 0.05. So it can be said that Ha was accepted and Ho was rejected, meaning that classical guidance is effective in improving the social media skills of students at SMP N 7 Bukittinggi.

This research designs a website-based online sales application for Bakso Mas Roy. The goal is to expand market share, improve customer service, and operational efficiency. The methodology includes business needs analysis, interface design, system development, and testing. The results of the research are expected to help small and medium business owners utilize online sales to improve their business performance

With the rapid development of information technology, Tiktokshop has become an increasingly popular e-commerce platform in Indonesia. However, selling on Tiktokshop does not always guarantee success, especially for small and medium enterprises (MSMEs) that focus on selling special products such as CustomKids. This research aims to determine the impact of Tiktokshop's inactivity on sales of MSMEs, especially the custom children's industry in Indonesia. This research analyzes various factors that might influence Tiktokshop's inactivity, such as lack of presence, lack of user interaction and algorithm changes. We also assessed the direct impact of the suspension on sales of CustomKids products, taking into account variables such as decreased sales, decreased market share, and the psychological impact on MSME owners. The results of this research will provide insight to MSME owners, the government and stakeholders to help them develop strategies to advance Tiktokshop activities and increase the competitiveness of MSMEs, with a special focus on CustomKids products. It is hoped that the implications of this research finding will help in decision making to improve the performance of MSMEs in the digital era.

PERMENKO No. 1 year 2023 on Kredit Usaha Rakyat (KUR) is the foundation for the implementation of the program that supports the growth of the Micro, small, and Medium Enterprises(UMKM) sector. With the dominance of UMKM in the economic structure, the KUR program was initiated based on presidential instruction No. 6 of 2007, followed by an MoU between the government, guarantee institutions, and banks. KUR, run by certain banks, such as BRI, BNI, and Mandiri, gets unbankable UMKM. PERMENKO No. 1 year 2023 stipulates a maximum interest rate of 6%, a loan period of up to 7 years, and allows multiple loans subject to collectibility requirements. With a focus on UMKM that have difficulty accessing capital, the KUR program has succeeded in achieving effectiveness with the realization of reaching IDR 175,73 trillion as of September 2023. Although obstacles remain, such as the assumption of urbanicity and the unpreparedness of Micro business, KUR provides easier access to financing at low-interest rates, accelerating the economic growth of UMKM.

. This social innovation project is centered on empowering and providing e-commerce training for Small and Medium Enterprises (SMEs) specializing in traditional cookies from Kampung Sawahan. With a focus on the “Kampung Kue Sawahan” in Surabaya, the project aims to address marketing challenges, enhance online presence, and broaden sales channels for local businesses. Key objectives encompass leveraging social media and e-commerce platforms, as well as offering training in product photography. The project's ultimate goal is to benefit the community by resolving marketing issues, expanding business reach, and fostering economic empowerment. The comprehensive implementation involves a two-day program targeting mothers residing in rural areas, local entrepreneurs, and potential resellers. Activities include product photography, content creation, TikTok account setup, and e-commerce training on platforms like Shopee. The anticipated tangible outcomes include an enhancement of online business skills within the "Kampung Kue Kering" community, contributing to the overall development of small and medium-sized enterprises in the region.

The purpose of this study is to evaluate and assess the impact of taxpayer comprehension, taxpayer awareness, and tax sanctions on compliance with MSME taxpayers in the city of Semarang. A qualitative technique was adopted for the research. Data gathering strategies included the distribution of questionnaires based on the study's criteria. Purposive sampling was utilized in this investigation. The study's findings indicate that Taxpayer Understanding, Taxpayer Awareness, and Tax Sanctions have a beneficial impact on MSME Taxpayer Compliance. It is desired that the Directorate General of Taxes would continue to improve the socialized of taxation among the general population, particularly MSME actors. This is done to promote taxpayers' comprehension and awareness of MSME actors' responsibilities to comply with applicable legislation.

The halal lifestyle has also experienced significant development both in Indonesia and in the world. In facing the era of globalization and intense business competition, Micro, Small and Medium Enterprises (MSMEs) in West Pontianak District are required to continue to adapt to changes and meet higher quality standards. However, there is still a lack of awareness among MSME actors in the District about the importance of halal certification. This will have an impact on losing their market share, especially among people who are increasingly aware of the halality of the products they consume. The type of method for implementing community service activities is a participatory dialogue seminar which is carried out by inviting 40 selected MSME players in the district to understand more deeply the importance and how to obtain certification. It is hoped that effective strategies can be found to increase the implementation of this certification among MSMEs in this region.

Micro, Small and Medium Enterprises (MSMEs) have a vital role in the Indonesian economy, creating new jobs, innovation and unique strategies. The growth phenomenon of MSMEs presents challenges and opportunities, encouraging the need for targeted strategies, in-depth market understanding and adaptability. This research explores strategic management practices in MSMEs in Dee Lestari's "Rantai Tak Putus". The strategies implemented include internal development, making the right decisions, and consistency in implementing positive values. The MSME players in this book are able to adapt strategic management to their business needs, not only for immediate business growth, but also to build a solid foundation for long-term sustainability. This creates an environment that supports business growth, strengthens competitiveness, and ensures the adaptability of MSMEs to change for sustainable business continuity.

Determining selling prices is one of the important and crucial problems that many small and medium companies experience. This is due to the large production price of the product (HPP), which is caused by many expenditure items not being identified, or the selling price having been set while the HPP is not yet known. This research aims to determine the amount of costs incurred by the company, in order to make it easier for the company to find out the amount of HPP. The method used is the full costing method, which is a method used to avoid losses resulting from product sales so that the company minimizes the price of making the product. The results of this research show that the HPP amount is 962,966,450 rupiah per year by adding 10-20% margin value so that the selling price of fertilizer is 2,650 thousand per kilogram of fertilizer.

This qualitative research aims to explore the role of Strategic Financial Fluency (SFF) as a catalyst for growth in Micro, Small, and Medium Enterprises (MSMEs). The study employs a multi-method approach integrating literature review, case studies, and expert interviews to construct a comprehensive understanding of SFF and its impact on MSMEs' growth trajectories. Sampling techniques involve purposive sampling of MSMEs representing diverse industries and geographical locations to ensure comprehensive data collection. Data analysis employs thematic analysis, focusing on identifying patterns and themes related to SFF adoption, utilization, and its influence on business growth. The findings reveal that MSMEs equipped with Strategic Financial Fluency demonstrate higher adaptability, resilience, and growth potential. Moreover, SFF facilitates informed decision-making, efficient resource allocation, and strategic planning, thus fostering sustainable growth in MSMEs. This research contributes to the existing literature by highlighting the pivotal role of financial literacy and strategic financial management in enhancing the competitiveness and growth prospects of MSMEs in a dynamic business environment.

This research investigates the financial management proficiency essential for the success of Micro, Small, and Medium Enterprises (MSMEs). The study aims to explore the strategies employed by MSMEs to effectively manage their finances and navigate challenges. The research model adopts an interpretivist approach, utilizing semi-structured interviews with MSME owners and managers. A purposive sampling technique is employed to select participants representing diverse industries and geographic locations. Data analysis involves thematic coding to identify patterns, themes, and insights regarding financial management practices. Preliminary findings suggest a variety of strategies, including budgeting, cash flow management, and strategic investment decisions, play pivotal roles in MSME success. Additionally, the study identifies common challenges faced by MSMEs in financial management, such as limited access to financial resources and lack of financial literacy. This research contributes to understanding the nuanced dynamics of financial management within the MSME sector, providing valuable insights for policymakers, practitioners, and MSME owners striving for sustainable growth and success.

This study aims to investigate the significance of financial literacy in empowering Micro, Small, and Medium Enterprises (MSMEs). The research model adopts a qualitative approach to explore the nuanced factors affecting financial literacy among MSME owners and its impact on their businesses. A purposive sampling technique is employed to select participants from diverse MSME sectors. Data is collected through in-depth interviews and focus group discussions. The analysis utilizes thematic coding to identify patterns and themes within the qualitative data. The findings highlight the crucial role of financial literacy in enhancing the resilience and sustainability of MSMEs. Moreover, the study underscores the need for tailored financial education programs targeted at MSME owners to improve their financial management practices and foster business growth in a dynamic economic landscape.

This training plays a crucial role in providing training to 37 participants in Nagari Bukit Batabuah, Agam Regency. It focuses on micro, small, and medium-sized enterprises (MSMEs) in the region. Pre-training needs analysis helped the community service team understand the challenges faced by the partners and identify their primary needs. Survey data indicates that the majority of participants have been actively involved in various business sectors, with many already owning their businesses. Income analysis suggests income variation, with most participants falling into the middle and upper-middle-income categories. In the context of digital marketing, Shopee emerges as the primary platform chosen by participants, while diversification through WhatsApp Business, Facebook, and Instagram is also evident. This training provides a deep understanding and practical skills to MSME entrepreneurs, assisting them in developing effective marketing strategies and leveraging the full potential of online media for business growth

This webinar discusses the importance of technological innovation in accounting information systems to enhance the efficiency and effectiveness of financial management among Micro, Small, and Medium Enterprises (MSMEs). By leveraging technologies such as cloud computing and integrated accounting information systems, MSMEs can improve transparency, accuracy, and speed in financial reporting, ultimately supporting better strategic planning and decision-making. The findings from this webinar reveal that many MSMEs still rely on traditional methods to assess financial health, which are inadequate to face the current economic challenges. The speakers emphasized the importance of good risk management and effective branding strategies to achieve sustainable business growth. By adopting new technologies and implementing prudent financial management, MSMEs can maintain their competitiveness in the dynamic global market.

Micro, Small and Medium Enterprises have a very important role in the national economy. One of the drivers of MSMEs is women who contribute 64% of Indonesian MSMEs. Finance has a very important role in starting a business. Based on the information we got, it can be concluded that Dharma Wanita mothers are still confused about how to start a business from their husband's limited income, therefore we help Dharma Wanita mothers how to manage their income so that they can set aside part of their income which will be used as capital in starting a business. The method of implementing this service is carried out by means of presentations and interactive discussions. The result of this service was that the women of the Dharma Wanita Association of the National Park Hall were very enthusiastic about the event. This could be seen from the many questions asked related to family financial management

Micro, Small and Medium Enterprises (MSMEs) play an important role in economic growth in Indonesia. Positioning Branding or brand identity is very necessary for every business, but in reality, few MSME players pay attention to brand positioning or brand identity themselves. Therefore, the purpose of this article is to provide information regarding the benefits obtained by paying attention to branding positioning for MSME players. By paying attention to brand positioning, MSME players can understand the benefits of their own brand positioning and hopefully be able to compete. We hope that this article can help solve the problems of MSME players in terms of their own brand positioning.

Marketing strategy is a very important thing for a company to do to develop and improve the quality of its products. This strategy can be carried out by any business, be it a large business, medium business, small business or micro business. In this research the author gave the title 'Analysis of Marketing Strategies Carried Out by Small Businesses'. The purpose of this research is to provide information to readers or entrepreneurs regarding the marketing strategies carried out by the Dgilangemil business. From the research, readers and entrepreneurs can take examples of what the Dgilangemil small business did in developing their business which they started from zero until their business began to be known by many people using the marketing strategy of SWOT Analysis and Marketing Mix. In this research the author used a qualitative descriptive research method. Qualitative research is a research process carried out by observing and investigating a phenomenon that occurs and producing descriptive data. In this research, the author conducted observations, interviews and documentation with the owner of this business, namely Dea Puspita, which was carried out on December 11 2023 at the production site in the city of Langkat.

A well-prepared abstract enables the reader to Information Technology is very developed in the business world, both small businesses and medium to upper enterprises have all used technology, with the existence of technology the community can change the way of thinking to follow developments. With the existence of computer information systems can provide information quickly and accurately.there are some consumers in the field who hesitate to laundry their clothes because there is still a thought whether washing has been sharia or not, with there is information technology.

This research aims to discuss the opportunities and challenges of the world of work in the era of globalization in Mojowatesrejo village as a driving force for the development of Micro, Small and Medium Enterprises (MSMEs). The research results show that globalization means the process of bringing information, thoughts, lifestyles and technology into the world scope. In the era of globalization, business people have to compete with competitors all over the world. Globalization has expanded markets and reduced geographic boundaries, but it has also increased intense competition. In facing challenges and taking advantage of opportunities, collaboration, innovation and focus on customer needs will be the keys to success. Article 28D paragraph (1) Every person has the right to recognition, guarantees, protection and fair legal certainty as well as equal treatment before the law.