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This study seeks to determine the effect of Accounting Information System (AIS) on the financial performance of Small and Medium Enterprises (SMEs) with the aim of investigating the impact of recording systems, financial reporting systems, budget control systems, and cash management systems on financial performance. Entering and documenting daily business transactions manually has become impractical and from here organizations have realized the usefulness of adopting AIS to improve company performance. The study's findings provide valuable insights for SME owners, policymakers, and researchers interested in improving the financial performance of small businesses. adopt a descriptive research design and target 1640 SMEs This study used questionnaires as data collection instruments. Trials are conducted to ensure the validity and reliability of the tool. The Statistics Package for Social Sciences version 24 is used to analyze data using descriptive analysis and inferential statistics. The results of this study show that there is a strong significant relationship between the financial reporting system and the financial performance of SMEs. In addition, several ways are also provided to improve the effectiveness of AIS which has a significant impact on the financial performance of SMEs. From the results found, it is advisable to research further on the same research area. In addition, several recommendations are given to improve financial performance through effective AIS for SME owners and policy makers.

Digitalization has changed the way businesses operate in various sectors, including in marketing. MSMEs (Micro, Small and Medium Enterprises) often face challenges in adopting digital technology, especially in terms of marketing. Therefore, this study aims to investigate digital marketing assistance approaches that can help Fahmi Jaya Kue's UMKM in utilizing digital technology to improve their product marketing. This research method involves a qualitative approach by conducting in-depth interviews with the owner of UMKM Fahmi Jaya Kue and direct observation of the ongoing marketing process. The results of the study show that UMKM Fahmi Jaya Kue faces several challenges in implementing digital marketing, including limited knowledge of digital technology, limited human resources, and lack of access to effective digital platforms. To overcome this challenge, a holistic marketing digitalization assistance approach is proposed. This marketing digitalization assistance is expected to provide benefits to Fahmi Jaya Kue's MSMEs in increasing their marketing effectiveness, increasing customer reach, and increasing competitiveness in the digital era. This research can also provide insight for other MSMEs who wish to adopt digital marketing in their businesses.

MSMEs or Micro, Small and Medium Enterprises are businesses owned by persons or legal entities that meet the requirements to be classified as a business. Lemayung is an MSME that sells various kinds of batik products and ecoprints located in KepanjenLor Village, Blitar City. In this community service activity, there is a work program that focuses on utilizing digital marketing. One of the aspects emphasized in this work program is the creation of a website for Lemayung SMEs. It is hoped that this can expand market reach and increase sales of Lemayung MSMEs.

Business legality plays a very important role in Micro, Small and Medium Enterprises. Business legality is a business identity and a form of protection offered by the government to MSME actors. The problem that often occurs is that many UMKM do not understand how important business legality is. In addition, it is suspected that the complicated management of business legality is one of the causes of UMKM reluctance to take care of their legality. Therefore, the researchers assisted one of the UMKM in Gedog Village, namely Kedai Panji Laras, to legalize their business through Online Single Submissions (OSS). The purpose of this activity is to increase knowledge to business owners and also the community about the importance of NIB for micro and small businesses and to obtain an NIB certificate. The learning method used with preparation, manufacture and submission. The results of this activity are increasing the knowledge of business owners about the introduction of OSS and NIB, the importance of businesses having an NIB, the benefits of NIB, the requirements and procedures for making an NIB and the steps for making an NIB through OSS. The main objective of this activity is to issue NIB certificates for micro and small home-based chili sauce shops, Panji Laras

Online Single Submission (OSS) is an application that functions to make business licenses or business legality online for both micro, medium and large scale businesses. As a form of empowering MSMEs in the Bareng Village, the authors carried out socialization activities regarding the importance of having a business legality or in this case a Business Identification Number (NIB) and also conducted a survey of every MSME actor in the Bareng Village. The purpose of this research is to make it easy for business owners to obtain capital assistance in the form of supporting or supporting tools, capital money, and business development funds. Apart from being used as a business identity, NIB ownership is what brings benefits to business owners. This study uses a qualitative method by surveying every MSME actor and also using a quantitative method. The results of this study explain that NIB can stimulate MSME products so that they have an identity to be recognized by the wider community so that they can prosper MSME actors.

Product branding plays a very important role in running a business, because business branding is a form of marketing and product recognition in business activities carried out by business actors in order to expand their product market. The branding also serves as a benchmark that the resulting product can be said to be feasible, valid and ongoing. The problem that is often encountered in the surrounding community, especially Micro, Small and Medium Enterprises (MSMEs) is an understanding of the importance of having qualified product branding and how to create branding for their businesses causes them not to have product branding. Therefore this service activity aims to provide understanding to the community in the form of outreach about what product branding is and provide assistance in terms of making product branding, especially for business actors in the Sentul sub-district area. The method implemented in this mentoring activity was divided into three stages, in the first stage we conducted surveys and interviews regarding product branding that had been owned by business actors in the Sentul village, the next stage was conducting socialization activities regarding the importance of having product branding and the final stage is to provide assistance in making logos and labels. The results obtained by this activity were an increase in the understanding of business actors in the Sentul sub-district regarding the importance of having product branding.

Micro, Small and Medium Enterprises (MSMEs) have an important role as a driving force for the Indonesian economy. Kampung Kue Menur UMKM is no exception, which has business potential to develop. However, there are several obstacles faced by MSMEs that can interfere with their development. According to the results of a survey conducted by interviewing MSMEs, it can be seen that there are obstacles to their financial management. The difficulties of MSMEs in preparing simple bookkeeping and determining product selling prices are the main problems faced by MSMEs. Therefore, there is a need for socialization and simple financial bookkeeping training for MSMEs. So that with this dedication, it can be aimed at helping the SMEs of Kampung Kue Menur improve their ability to manage their business finances by carrying out simple financial bookkeeping. The results of the dedication carried out are that MSMEs realize and implement financial bookkeeping in their businesses that have a very important positive impact on businesses such as measuring their business performance, being able to separate personal and business finances, and managing business finances easily.

Businesses that are recognized by society and the government are businesses that have legality because legality is the most important element in a business and is also an identity that legalizes or legalizes a business entity. The problem that will be faced in this dedication to the community is a lack of insight and views on the legality of business, especially in MSMEs. The majority of people in Kedungdalem Village, Dringu District, Probolinggo Regency, are micro, small and medium businesses such as chip businesses, herbal medicine businesses, catering businesses, cooking spices, wet snacks, pastries, and other businesses. The purpose of this service activity is to provide business legality socialization for MSMEs in Kedungdalem Village. The activity implementation technique consists of several levels, namely preparation, implementation, and evaluation. The results of community service activities are that business actors experience an increased understanding of business legality, the benefits of business legality, the consequences of not having business legality, and also business actors having a Business Identification Number (NIB)..

The aim of this research is to assess the impact of capital, working hours, business location, and technology on the income of traders in Pasar Sindu, Sanur Village. The research employed stratified random sampling, involving a sample of 142 traders. The data analysis technique used was multiple linear regression. The results of the data processing indicate that collectively, capital, working hours, business location, and technology have a significant influence on the income of traders in Pasar Sindu. Individually, the variables of capital, working hours, business location, and technology also have a positive and significant impact on the income of traders in Pasar Sindu, Sanur Village. This research contributes theoretically to the field of microeconomics, particularly in the theory of supply and the theory of production factors. Practically, the findings of this research have implications for traders to utilize capital, working hours, business location, and technology to enhance their income. Furthermore, the government can utilize the results of this research as a basis for formulating policies that support the increase in traders' income. The government can also provide socialization to traders regarding the latest technological developments that can assist them in their businesses.

In developing Micro, Small, and Medium Enterprises (MSMEs) it is necessary to have a strategy in marketing its products that aims to increase competitiveness and increase in business development, one of which is through branding so that it has its own distinctive characteristics when compared to MSMEs whose businesses are the same and can also be recognized wider by society. This service aims to provide reinforcement to the community's creative industries (MSMEs) in the Sentul area, Kepanjenkidul District, Blitar City regarding marketing strategies through product branding and design. The methods used in this service activity are direct presentations, discussions, and mentoring. Strengthening this marketing strategy was carried out for three days which coincided at the D&D Handycraft UMKM Shop which was witnessed by the shop owner. For the smooth running of this community service activity, the East Java "Veteran" UPN KKN team made a presentation of material in the form of a PowerPoint which discussed general product branding and design using the Canva application and prepared a tool, namely a camera to take product photos.

Service activities are carried out to help MSMEs in the service industry called Kori salon by making Kori salon financial reports, Kori salon financial reports are made irregularly and documented manually every day as part of its business procedures. The inability of Kori salon owners to handle bookkeeping reports is the main cause. To support MSME beauty salon businesses, it is necessary to provide training and assistance in preparing financial reports. The method used in this study is the direct support approach used in this effort to assist partners in compiling financial reports using the Bukuwarung program until it is successfully practiced. It is considered successful when partners are able to distinguish between the two states before and after receiving support. Partners recognize the value of accurately recording financial statements in the books based on the results of their actions. This exercise impacts revenue, expense and income statement accounts as well as knowledge partners and also impacts the financial statements that will be prepared in the coming year.

This research was conducted with the aim of evaluating the influence of capital, labor, and training on the production value of the ready-made garment industry in Kota Denpasar, as well as the influence of capital, labor, training, and production value on the industry's income. The research sample consisted of 88 units of ready-made garment industry businesses in Kota Denpasar, and path analysis was used as the analytical method. The results of the analysis indicated that capital, labor, and training have a positive impact on the production value of the ready-made garment industry in Kota Denpasar. Additionally, capital, labor, training, and production value also have a positive influence on the industry's income. Another interesting finding is that the production value acts as a mediator between capital, labor, and training and the income of the ready-made garment industry in Kota Denpasar.

Technology information (IT) has been widely adopted across sectors like healthcare, education, governance, and business, playing a crucial role in facilitating relationships between businesses and stakeholders. However, Val, a business that has incorporated technology, lacks an analysis of information technology governance. Consequently, Val faces challenges in effectively aligning their technology usage with their business objectives. This research aims to assess Val's information technology practices, recommend improvement measures, and achieve desired capability targets. Utilizing the COBIT 2019 framework and the design factor toolkit, two priority Governance and Management Objectives (GMOs) have been identified: APO04 (Managed Innovation) and DSS05 (Managed Security Services). APO04 currently operates at capability level 2, falling 2 levels short of the desired capability level, while DSS05 operates at capability level 1, with a gap of 3 levels.

Repetition and practice are used in Behavioristic learning methods. Group 32 Students of the East Java "Veteran" National Development University in 2023 use this theory to apply marketing knowledge through social media towards "Bintang Lestari" MSME. The ability to introduce businesses and upload products on social media is something that can help MSME achieve good business performance. Prior to receiving assistance, The"Bintang Lestari" MSME only marketed their products conventionally by word of mouth. After mentoring "Bintang Lestari" managed to use Whatsapp Business and Facebook and get orders from these applications.

Recording of financial reports is a form of bookkeeping both manually and digitally for all financial activities in every business that is being carried out.  Bookkeeping is the recording of financial transactions carried out during the business. Recording of financial reports is very important for MSME actors.  One of the benefits of recording financial statements through simple bookkeeping for MSMEs is being able to find out the progress of the business or business being run so that they can control the costs incurred in operating the business and can find out the profit or loss earned while the business is running.  The method used in this activity is the counseling method which is contained in socialization activities regarding procedures for recording financial reports through simple bookkeeping for MSMEs.  The result of this activity is to provide new insights and knowledge for MSME actors in the Blitar Village regarding the importance of recording financial reports through simple bookkeeping and the stages in carrying out simple bookkeeping.  After holding this socialization activity, it is hoped that it can provide benefits for MSME actors in the Blitar Village to make financial recording reports so that they can minimize losses in the businesses they run.

This study aims to optimize the marketing of tourism products on Tidung Island, Thousand Islands, DKI Jakarta Province with the aim of increasing the local economy and public awareness. Tidung Island has great tourism potential, but there are still obstacles in marketing and active community participation in developing the local economy. The research methods used were surveys, interviews, and direct observation. The data collected includes information about tourist profiles, marketing strategies that have been implemented, as well as inhibiting factors in local economic development. In order to optimize the marketing of tourism products, the recommended strategic steps include developing attractive tour packages, skills training for local communities, and establishing a tourist information center. In addition, collaboration between local governments, local business actors and the community is key in achieving the goal of strengthening the local economy and community awareness. This research is expected to provide input and recommendations for local governments, businesses, and the community in increasing the marketing of tourism products on Tidung Island, so that it can have a positive impact on the local economy and local community awareness.

Development in the current era of globalization is highly dependent on the economic sector. The role of communities in economic development lies in the advancement of Micro, Small, and Medium Enterprises (MSMEs). MSMEs can also absorb labor, thereby improving the welfare of the community. Medokan Semampir Subdistrict has an active MSMEs activity.but MSMEs in Medokan Semampir Subdistrict also face challenges in managing their businesses, especially regarding technological mastery and the lack of product branding implementation. In response to these issues, an intervention was implemented through educational sessions, training programs, and mentoring sessions focused on Digital Branding, specifically encompassing copywriting and product photography  

In the era of globalization, packaging plays a very important role, apart from showing a good appearance the packaging certainly supports the product image, but in fact the labels on the packaging are often ignored by Micro, Small and Medium Enterprises (MSMEs) in Indonesia. MSME actors prioritize the product packaging strategy and ignore other supporting factors, namely labeling. Labels are writing, pictures, or a combination of both that are inserted into, affixed or printed on and form part of the package to provide comprehensive and complete information about the contents of the package. The product packaging strategy uses labeling, namely by placing a combination of writing or images, then placing it as a supporting part in the product packaging to increase interest in a product, it can also make it easier to recognize because the information from the product is placed in an easily visible part. Labeling the product contains information of the product or the brand, it also can be the composition or the certificate of legality. As well as taxes contained in small and medium businesses that can help determine the selling price of an item to be marketed.

PT. Narasumber Teknologi Indonesia is a company that focuses on cooperative computerized accounting training, technical guidance for the implementation of technology for small and medium-sized enterprises (SMEs), national cooperative software training, sharia supervisory board for cooperatives, computerized management training for cooperatives and SMEs, as well as the digitalization of Micro, Small, and Medium Enterprises (MSMEs). Additionally, PT. Narasumber Teknologi Indonesia serves as a platform for the younger generation to develop their potential as agents of business digitization through the final project of the program activities. This involves providing training and mentoring to local MSMEs as an effort to digitize their businesses and help solve the problems that hinder or constrain the development of local MSMEs. This research provides insights for local business practitioners to implement digitization in their businesses in order to achieve sustainable growth and success for MSMEs in the ever-evolving digital era. The implementation of training and mentoring for local MSMEs is expected to help them Go Digital, improving efficiency and productivity, enhancing product quality and services, and increasing market access for local MSMEs.

This study aims to determine the speculative choices made by funders to increase company self-esteem considering the presentation of LQ45 organizations listed on the Indonesia Stock Exchange in 2019-2021 by looking at the impact of financial proportions. When deciding to invest in the capital market, an investor must choose the right company. so investors can choose the company with the help of market ratio analysis. Dividend Policy and Profitability become mediating variables for this ratio. The inspection strategy used in this exploration is quantitative exploration and uses additional information gathering procedures as an annual report. Sampling in this study used a purposive sampling strategy consisting of 20 LQ45 businesses that met the sample criteria. Path analysis and linear regression analysis are the methods used for data analysis. Testing is done either bit or intercession. The consequence of this study reveals that the side effect of this study states that profit and profit strategies affect firm value. Meanwhile, Profit Strategy has a significant effect on Benefit. Mediation The effect of dividend policy on firm value cannot be mediated by profitability..