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This study aims to systematically review performance measuring factors in MSMEs in the digital era in Indonesia. The research method uses Systematic Literature Review (SLR) with the design of the PRISMA framework. The data sources used were obtained from various databases of quality scientific publications including emerald, taylor and francis, springerlink, and sciencedirect, with a time span from January 2020 to June 2025. A total of 24 international scientific articles published in the period were analyzed for further identification on the main trends, main topics, and research directions. The results of the study show that the role of digital transformation has become an important factor in shaping the performance of MSMEs in the modern era. The factors that measure the performance of MSMEs are related to entrepreneurial competence, adaptation to technology, innovation ability, and government support. Some of these supporting factors also support resilience and sustainability for micro, small, and medium enterprises (MSMEs). However, the success of work achievements for business actors cannot be separated from adequate organizational readiness and resources, as well as good governance. This study contributes academically in the form of a conceptual framework for performance improvement measures for MSMEs, as well as providing recommendations as strategies for micro, small, and medium business actors to increase productivity so that businesses can grow and be sustainable in the digital era.

In an era of increasingly intense business competition, an organization's success heavily depends on the quality of individual performance within it. Achieving optimal performance becomes key in realizing organizational goals. In the golf industry, the role of service staff, particularly caddies, is vital as the frontline service that directly interacts with customers. This ongoing research aims to analyze the influence of performance management systems on employee performance of golf caddies at Senayan golf Club. Using a quantitative approach, this research involved 167 respondents and employed multiple regression analysis. The research results show that goal setting, performance feedback, performance assessment, and rewards have a significant positive effect on employee performance, while training has a positive but low significant effect. Meanwhile, the simultaneous influence of independent variables positively affects employee performance. The implications of this research demonstrate the importance of developing a comprehensive performance management system focusing on goal setting, feedback, performance assessment, training, and effective reward systems

This study analyzes the implementation of Asset-Based Community Development (ABCD) principles in the 'Nusa Loe' program in Biting Village, East Manggarai. The ABCD approach emphasizes utilizing local assets such as social networks, cultural traditions, natural resources, and human skills as the foundation for sustainable development and community independence. The program begins with an asset mapping activity led by the community, enabling the identification of the village's strengths from five key aspects: human, social, natural, institutional, and cultural assets. Through active participation, the community designs and implements development activities based on local potentials, replacing the conventional development paradigm that focuses on deficiencies and needs. The qualitative research approach employs in-depth interviews, participatory observations, and data triangulation to understand the shifts in mindset and community empowerment. The findings show that the implementation of ABCD successfully transformed the community's mindset, previously dependent on external aid, into a more independent and self-confident one. For example, Mr. Petrus, who improved the economic value of local coffee products after attending a coffee roasting training, and Mrs. Maria, who emphasized the importance of social capital and solidarity in supporting the sustainability of village businesses. The strengthening of cultural assets and local traditions, such as the Caci dance and customary rituals, was also integrated into the village's development plans and institutional management. The 'Nusa Loe' program demonstrates that asset-based empowerment can build a self-reliant, innovative, and sustainable village in the face of development challenges.

This dissemination activity aims to share findings and reflections from research on the digital transformation of traditional handicraft MSMEs in Makassar, as well as formulate recommendations for collaborative action. Through a multimodal approach (hybrid seminars, interactive discussions) the activity involved 25 participants. The results show success in knowledge transfer, the creation of direct business opportunities, and the preparation of the digital transformation roadmap and Quintuple Helix collaboration protocol. It is concluded that contextual and participatory dissemination is effective in transforming research findings into real action. The suggestions put forward include the need for a strategy of stakeholder engagement, segmentation of materials based on digital literacy levels, and a long-term impact monitoring system to ensure the sustainability of inclusive digital transformation initiatives based on local wisdom. In addition, it is important to strengthen the capacity of MSME actors through advanced training that focuses on the use of digital marketing technology, product management, and market analytics. The sustainability of collaborative networks between academics, governments, communities, industry players, and the media is also a determining factor in accelerating the digital transformation process in a comprehensive and sustainable manner.

This study presents a literature review that investigates the role of strategic planning in enhancing employee performance and strengthening supplier relationship management within the food and beverage (F&B) business sector in Semarang City. Strategic planning, as the independent variable, is critical in defining the company’s vision, mission, objectives, and policies, which directly influence the productivity, effectiveness, and engagement of employees, the dependent variable. By systematically analyzing a wide range of literature sources, including peer-reviewed journals, articles, and other reputable publications, this study highlights the multifaceted benefits of effective strategic planning. The analysis reveals that organizations that implement clear and well-structured strategic plans are more likely to experience improved employee motivation, higher performance levels, greater job satisfaction, and increased employee loyalty. Additionally, the study emphasizes the importance of establishing and maintaining strong, strategic relationships with suppliers, which contribute to operational stability, efficient supply chain management, and enhanced competitiveness in the F&B industry. The findings suggest that strategic planning and supplier relationship management are interrelated and mutually reinforcing processes that help businesses anticipate market demands, optimize resource allocation, and respond effectively to operational challenges. Ultimately, the integration of these two factors provides a sustainable competitive advantage, enabling F&B businesses in Semarang to improve internal performance while simultaneously strengthening external partnerships. This study underscores the necessity for managers and business owners to prioritize strategic planning and supplier relationship management as essential components of long-term business success in a highly dynamic and competitive market environment.

This study aims to investigate in detail the tax planning and implementation strategies applied by PT Unilever Indonesia Tbk in fulfilling its Corporate Income Tax (CIT) obligations. While taxes serve as a major source of government revenue, they also represent a financial burden for businesses that can impact net profits. Therefore, the implementation of a carefully designed tax planning approach is crucial to effectively manage tax liabilities while remaining compliant with existing legal regulations. The research employs a descriptive-analytical method, supported by a review of relevant literature and the use of secondary data obtained from taxation-related documentation. The study seeks to identify the tax planning protocols adopted by the company and assess their influence on the effectiveness of the firm’s tax-related financial expenditures. The findings reveal that PT Unilever Indonesia Tbk has successfully implemented tax planning strategies through the strategic utilization of deductible expenses as outlined in Article 6(1) of the Indonesian Income Tax Law, which includes expenditures for employee training, research and development activities, and corporate social responsibility (CSR) initiatives. This approach allows the company to legally reduce its tax obligations while enhancing its financial efficiency. The insights gained from this research are expected to serve as a framework for other organizations in developing tax planning policies that are not only effective and efficient but also sustainable in the long term.

This study aims to analyze the effect of digital accounting technology utilization and financial reporting quality on economic decision-making in Jenang Kudus MSMEs. The research method used is quantitative with a causal explanatory research approach . The research sample is Jenang MSMEs in Kudus engaged in regional culinary specialties, with a purposive sampling technique based on the criteria of businesses that have been operating for at least two years and have financial recording activities. Primary data was obtained through the distribution of Likert-scale questionnaires compiled based on research variable indicators. The research instrument was tested for validity and reliability before being analyzed using SmartPLS. The results show that the use of digital accounting technology does not have a significant effect on economic decision-making. Conversely, the quality of financial reports has been shown to have a positive and significant effect on economic decision-making. This finding confirms that the quality of accounting information is more decisive for the success of decision-making than the use of digital accounting technology alone.

This research aims to thoroughly examine the implementation of the Batam-Seaport Information Management Sistem (B-SIMS) for the payment of berthing and mooring services carried out by PT. Div Samudera Abadi at Batam Port. The background of the problem includes the government's post-COVID-19 pandemic drive to accelerate the digital transformation of public services, particularly in ports, to enhance efficiency and transparency. The B-SIMS system, developed by the internal team of the Directorate of the Port Business Entity (BUP) of BP Batam, is designed as a digital solution to replace the previously manual, queue-based process for berthing and mooring fee payments. As a ship agent, PT. Div Samudera Abadi is responsible for reporting all ship activities, managing necessary documents, and settling port service payments. The research method employed involves a qualitative and descriptive approach. The findings show that the implementation of B-SIMS has successfully transformed the business process. Ship agents can now submit applications, monitor status, and make payments digitally through the B-SIMS sistem. This transformation significantly contributes to increased port operational efficiency, administrative transparency, and reduced physical contact, aligning with the vision for digitalizing public services in Batam. However, challenges related to sistem adaptation and early stability may still arise.

This study develops a strategic information system plan to improve customer service at the Food Mood MSME in the food and beverage sector. The Ward and Peppard framework is used to map the business and technology environment through Value Chain, SWOT, PEST, and Porter's Five Forces analyses, which are then broken down into Critical Success Factors and measurable key performance indicators. The research design is a qualitative case study with semi-structured interviews with the owner and employees, observations during peak hours, and a review of operational documents. The mapping results in a prioritized portfolio that places a cloud-based point-of-sale system integrated with QRIS, a lightweight inventory and procurement module, a kitchen display system, and basic accounting as the foundation, followed by a mini customer relationship management and loyalty program, online channel integration, a sales dashboard, and simple demand forecasting. The formulated performance targets include a wait time of no more than eight minutes, an order error rate below one percent, stock-outs of less than one day per month, and 100% transaction recording. The suggested three-month roadmap is operational and provides immediate benefits in terms of increased service speed, data accuracy, and potential customer retention, while also confirming the relevance of Ward and Peppard's approach for the Indonesian MSME context.

The fashion industry is experiencing continuous acceleration. Increased social and economic competition is occurring in society to expand the boundaries of consumer demand. Fast fashion companies have successfully built this business model by relying on cheap labor and the resulting social, economic, and environmental impacts. The method used in this study is qualitative research with a literature study approach and an understanding of the meaning of social or humanitarian phenomena examined through descriptive analysis using the Islamic economic theory framework. The results show that the fast fashion industry has exploited the environment and even labor rights, which has had an impact on the economy, society, and health. Based on Islamic production ethics, it is clearly explained in the Qur'an that production practices must bring benefits to humans without causing harm, based on the four main principles of the Islamic economic system, namely, monotheism, balance, free will, and responsibility. Meanwhile, Islamic consumption ethics avoid wastefulness (tabzir) and unnecessary spending (isyraf), so that consumption behavior can provide long-term benefits for both worldly and afterlife. This study emphasizes the importance of collaboration between the government, stakeholders, and the community in creating a sustainable production system in accordance with Islamic values.

Currently, MSMEs (Micro,Small,and Medium enterprises) face significant challenges, including minimal digital literacy,limited access to technology,and the need for appropriate branding strategy formulation to compete in the broadband era. This research is a community service program aimed at strengthening the skills and capacity of MSME actors in Dolok Kahean Village so that they can market their products online and build their brand through digital platforms. The method used is a qualitative-applicative approach focusing on intensive training, education, and assistance (hands-on). The material covered the mastery of basic digital marketing concepts, online brand management, and practical technical assistance in creating and managing social media accounts and e-commerse. The results indicate that the program successfully and effectively overcame digital literacy constraints and instilled awareness about the crucial need for fundamental changes in business mindset and models. Partners have mastered basic digital marketing concepts and were successfully assisted in creating an Instagram account, which tangibly strengthened their practical skills for expanding sales reach. Futhermore, the objective of strengthening branding was achieved, as partners recognize that branding is a vital investment and fundamental strategy for creating a solid foundation for long-term business sustainability. Overall, the implementation of digital marketing strategies proves to be a comprehensive solution that significantly aids the development of MSMEs in responding to the shift in consumer behavior toward online shopping.

Digital transformation has fundamentally reshaped the landscape of public service delivery worldwide, with e-government emerging as a critical mechanism for enhancing government efficiency, transparency, and citizen engagement. This article provides a comprehensive analysis of e-government implementation in Indonesia, examining the trajectory of digital transformation in public services, the institutional frameworks supporting this transition, and the multifaceted impacts on service quality and governance outcomes. Through systematic literature review and critical policy analysis, this research explores the evolution of Indonesia's e-government initiatives from early adoption to current comprehensive digital service platforms, investigating both successes and persistent challenges. The findings reveal that Indonesia has made substantial progress in developing e-government infrastructure and applications across national and local government levels, with notable achievements including integrated digital identity systems, online business licensing platforms, and citizen complaint management systems. These initiatives have demonstrably improved service accessibility, reduced processing times, minimized corruption opportunities, and enhanced government responsiveness. However, implementation remains uneven across regions and government institutions, constrained by factors including digital infrastructure disparities, limited digital literacy among citizens and officials, organizational resistance to change, inadequate interoperability between systems, and cybersecurity vulnerabilities. The research identifies critical success factors for effective e-government implementation including strong leadership commitment, adequate resource allocation, comprehensive capacity building programs, citizen-centric design principles, robust legal frameworks, and collaborative partnerships between government, private sector, and civil society.

This study examines the influence of self-efficacy and motivation on entrepreneurial interest among students of the Entrepreneurship Study Program, Class of 2022, at Universitas Pembangunan Nasional “Veteran” Jawa Timur. Using a quantitative survey method, data were collected from 53 respondents through questionnaires and analyzed with the Partial Least Square (PLS) approach using SmartPLS software. The findings indicate that self-efficacy significantly enhances students’ entrepreneurial interest. Students with strong confidence in their ability to lead, organize, and manage business activities tend to develop higher entrepreneurial intentions. Likewise, motivation has a positive impact on entrepreneurial interest, where the drive to achieve success and self-fulfillment becomes a major factor influencing students to engage in entrepreneurship. The study emphasizes the need to cultivate self-efficacy and intrinsic motivation as essential components in developing independent, confident, and competitive young entrepreneurs who are ready to create innovative business opportunities and contribute to economic growth.  

Employee performance is a key factor in the operational success of a business, including at Kalenan Cafe & Resto Sawahan Nganjuk, which is growing in the culinary sector. The low performance of some employees is suspected to be influenced by suboptimal leadership styles and a compensation system that is not transparent and fair. This study aims to examine the effect of leadership style on employee performance; the effect of compensation on employee performance; and the simultaneous effect of leadership style and compensation on employee performance. The study employed a quantitative survey approach with 65 employees selected using simple random sampling. Data were collected through questionnaires and documentation related to performance, leadership, and compensation, and analyzed using multiple linear regression. The results indicate that leadership style has a positive and significant effect on employee performance, while compensation has a negative yet significant effect. Simultaneously, leadership style and compensation significantly influence performance. Therefore, implementing a participative leadership style that supports two-way communication and a fair compensation system is essential to enhance employee motivation and performance, as well as to create a productive, harmonious work environment that supports business growth.

The purpose of this study is to explain the influence of Environmental Social Governance (ESG) and the power of the Chief Executive (CEO) on the financial performance of banking companies on the IDX during the period 2023-2023. . Environmental Social Governance (ESG) is becoming a new standard in the investment world, requiring companies to be more responsible for the environment, social, and good corporate governance practices can increase public trust, one of which is by implementing ESG which has been proven to be a trigger for sustainable business growth, while the CEO is the president director or main director in a company and has obligations for the tasks and success of the business. This study uses a quantitative research method with a descriptive verification technique. The research sample consisted of 22 companies. ESG is measured using a dummy variable with a value of 1, CEO power is measured based on the length of tenure, and the company's financial performance is measured using Return On Asset (ROA). Based on the results of the analysis conducted, the results obtained indicate that (1) ESG has a negative effect on financial performance. (2) CEO power has a positive effect on the company's financial performance.

Dairy cattle farming is a cattle breeding business specifically developed to produce large quantities of milk. Dairy cattle generally belong to the Bos taurus species, and one of the most common and productive dairy cattle breeds in Indonesia is the Holstein Friesian (FH). This study aims to evaluate how artificial insemination (AI) impacts the quantity and quality of milk produced by dairy cattle in the region, thereby contributing to improved agricultural practices and economic outcomes for dairy farmers in Indonesia. This study used a quantitative approach with a descriptive and experimental design to evaluate the effectiveness of artificial insemination (AI) on milk production in dairy cattle in Indonesia, focusing on factors influencing AI success. The results of this study indicate that artificial insemination (AI) has been proven effective in improving genetic quality and milk production in dairy cattle in Indonesia. Timely implementation of AI, especially at the peak of the estrus cycle, can increase conception rates by between 30% and 70%, with an ideal target of 65-75%. An AI program supported by inseminator training, maintained frozen semen quality, and good feed and livestock health management has a positive impact on the ideal calving interval of approximately 12 months, thereby increasing calf numbers and milk production. Artificial insemination is an effective reproductive method for increasing dairy cattle productivity through genetic improvement and controlled reproductive management. The success of an AI program depends heavily on semen quality, proper insemination techniques, livestock health management, and farmer involvement.

Performance-based management (PBM) has emerged as a critical strategic approach for enhancing organizational productivity in contemporary business environments. This systematic review examines the theoretical frameworks, implementation strategies, and empirical evidence regarding PBM systems and their impact on organizational performance from 2020 to 2025. Through analysis of peer-reviewed literature, this article identifies key mechanisms through which performance management systems influence productivity outcomes, explores organizational challenges in implementation, and proposes evidence-based recommendations for practitioners. The findings suggest that effectively designed and implemented PBM systems, when aligned with organisational strategy, employee development, and stakeholder engagement, significantly contribute to improved productivity metrics. However, success depends on comprehensive change management, adequate resource allocation, and continuous system refinement. This review provides both theoretical insights and practical guidance for organizations seeking to optimize their performance management approaches.

The Community Service Program (KKN) from the University of Muhammadiyah North Sumatra in 2025 took place in Dolok Kahean Village, Tapian Dolok District, Simalungun Regency, with the theme "Entrepreneurship as a Solution for Community Economic Empowerment. " The main objective of this activity was to improve the competence of Micro, Small, and Medium Enterprises (MSMEs) by implementing digital marketing strategies and strengthening local product brands, especially rengginang businesses. The methods applied included observation, interviews, socialization, and participatory training. The core program included logo and product identity creation, photography training and promotional content editing, social media account creation, and education on Go Digital Safe for the community. The results of this activity showed an increase in the skills of MSMEs in using digital media for promotion, expanding market share, and increasing product competitiveness. In addition, students gained practical insights in the application of entrepreneurship, communication, and social project management. The main challenges faced, namely the lack of internet access and low digital literacy in the community, can be overcome through a direct approach and intensive mentoring. Overall, the KKN program has been successful in strengthening collaboration between higher education institutions and the community and has become an example of digital-based economic empowerment at the village level.

Community Service (KKN) is one method to implement the Tri Dharma of Higher Education through community service activities. The Independent KKN Project from the University of Muhammadiyah North Sumatra in 2025 was implemented in Dolok Kahean Village, Tapian Dolok District, Simalungun Regency, with the theme "Innovation and Creativity as Keys to Entrepreneurial Success in the Digital Economy Era. " The purpose of this study is to improve the ability of Micro, Small, and Medium Enterprises (MSMEs) actors in maximizing product marketing using digital marketing, with an emphasis on the use of photo and video content for business branding. The implementation methods of this activity include observation, interviews, socialization, and training in photography practices, editing, and digital content strategies. The results of this activity show an increase in knowledge and skills of MSME actors in creating promotional content, building brand identities (such as logos and product packaging), and utilizing social media as a marketing tool. In addition, social activities such as mutual cooperation, economic education in schools, and the creation of educational signs about waste also contribute to increasing social awareness in the community. The success of this activity was facilitated by community cooperation and support from village officials, while the main challenges were geographical conditions and limited transportation. Overall, this KKN activity had a positive impact on the development of local MSMEs, increased digital literacy, and strengthened the relationship between students and the village community, demonstrating the role of higher education institutions in community empowerment.

The Community Service Program (KKN) from the University of Muhammadiyah North Sumatra in 2025 took place in Dolok Kahean Village, Tapian Dolok District, Simalungun Regency, with the theme "Entrepreneurship as a Solution for Community Economic Empowerment. " The main objective of this activity was to improve the competence of Micro, Small, and Medium Enterprises (MSMEs) by implementing digital marketing strategies and strengthening local product brands, especially rengginang businesses. The methods applied included observation, interviews, socialization, and participatory training. The core program included logo and product identity creation, photography training and promotional content editing, social media account creation, and education on Go Digital Safe for the community. The results of this activity showed an increase in the skills of MSMEs in using digital media for promotion, expanding market share, and increasing product competitiveness. In addition, students gained practical insights in the application of entrepreneurship, communication, and social project management. The main challenges faced, namely the lack of internet access and low digital literacy in the community, can be overcome through a direct approach and intensive mentoring. Overall, the KKN program has been successful in strengthening collaboration between higher education institutions and the community and has become an example of digital-based economic empowerment at the village level.