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With a very large number of business actors, through taxes, SMEs play a significant role in increasing state revenue, ironically the tax contribution from SMEs to national tax revenue is still relatively low. This study was conducted to measure how far tax knowledge, tax rates, tax sanctions, and the ease of implementing e-filing, affect the behaviour of SME tax obligations in fulfilling their tax responsibilities. This research adopts a quantitative approach and uses the theory of planned behaviour to explain the phenomenon under study. The research sample consists of 109 randomly selected SME respondents, where the sample size is determined based on statistical calculations using the Slovin formula. By conducting multiple linear regression analysis to evaluate the interrelationship of various variables, using SPSS version 25. According to the findings, respondents' sufficient understanding of tax provisions, the application of sanctions, and the use of e-filing significantly contributed to the increase in compliance, while the tax rate variable did not show a significant relationship.

The SMEs sector has an important role in supporting economic development in Indonesia. One of the sub-districts in Gresik, namely Sidayu, has many SMEs that are members of an association called ASUMSI. Almost all SMEs in these locations have not carried out a structured production planning. Production planning plays a vital role in a product-producing industry, including SMEs. Production planning can be started by forecasting demand. The results of this demand forecasting become the basis for production planning. This community service takes the theme of introducing the concept of demand forecasting which is expected to improve the production planning process for SMEs. This community service is carried out through counseling regarding the basic concept of demand forecasting for SMEs actors who are incorporated in ASUMSI. This community service is a form of academic participation in increasing the capacity of local resources, namely SMEs

Kebun Raya Mangrove (KRM) Surabaya is the first thematic botanical garden in Indonesia that focuses specifically on the mangrove ecosystem. It serves multiple functions, including conservation, education, research, and recreation. With its ecological uniqueness, KRM has strong potential to develop into a prominent ecotourism destination. However, post-pandemic conditions have seen a significant decline in visitor numbers, indicating the urgent need for more effective and targeted marketing strategies. This study aims to identify and evaluate marketing strategies that can enhance tourist interest and increase visitation to KRM Surabaya. The research adopts a descriptive method with a qualitative approach by collecting both primary data (through observations and interviews) and secondary data, which are then analyzed thematically. The findings indicate that KRM is currently facing several critical challenges, including limited accessibility, inadequate digital promotion, and environmental maintenance issues. Existing marketing efforts—such as affordable ticket pricing, minimal promotion via the official social media accounts of the Food Security and Agriculture Service, and limited collaboration with local SMEs—have not successfully expanded KRM’s market reach or visibility. To address these gaps, the study recommends a comprehensive marketing strategy that includes the optimization of digital marketing through official KRM-managed social media channels, strategic partnerships with ecotourism influencers, the organization of thematic events (e.g., mangrove festivals), and the innovation of mangrove-based products that can boost local identity and visitor engagement. By implementing these strategies, KRM is expected to strengthen its destination branding, attract a broader audience, and establish itself as a leading model for sustainable tourism in Surabaya and beyond.

Micro Small and Medium Enterprises (MSMEs) are experiencing the impact of the Covid-19 pandemic. The decline in consumer purchasing power is a challenge for SMEs in carrying out their business production. One of the opportunities for MSME actors to survive in the current pandemic is by maximizing online sales. But not a few MSME actors who still do not understand to use online sales. Therefore, it is necessary to empower the community of MSME actors in trying online markets or other options by empowering MSME actors in branding superior products. By using and managing the right digital media, it is hoped that business actors can increase public interest in products. Digital media that can be used include Instagram, Facebook, WhatsApp, Youtube, GrabFood/Go-Food or other platforms. Business actors can also carry out brand awareness offline, that is, they can develop innovations that do not yet exist, such as promotions by distributing brochures, creating attractive menu lists or creating price tags. The approach method used in community service this time is in the form of mentoring business actors regarding the development of MSME business innovations where members go directly to the field. This MSME assistance activity was carried out. The process of SME Mentoring activities is in the form of interviews with business owners to find out the current situation of their business conditions, members help make snack box orders, make banners/banners and price tags as an effort to carry out brand awareness, and members also provide medical equipment in the form of masks, hand sanitizer, and plastic gloves to business managers as a form of attention to always maintain health protocols when interacting with customers.

This study examines the potential for digital branding transformation of Mitra Havana Sulung Mandiri, a construction service company in East Java, through the utilization of TikTok as a promotional platform. Using observations and interviews, the research identified strong visual content opportunities from the company’s activities, such as documenting construction progress, showcasing before-and-after project visuals, and sharing client testimonials. These elements offer significant storytelling potential for engaging online audiences. However, several internal barriers hinder optimal implementation. These include limited digital literacy among staff, inadequate content creation tools, and the absence of standardized procedures for producing and publishing content. Externally, skepticism toward social media marketing in the construction sector and the unpredictability of TikTok’s algorithm also create challenges. Thematic analysis revealed three primary needs: maximizing existing visual assets to create compelling narratives, enhancing internal capacity through targeted digital training, and developing a culture that supports continuous digital engagement. To address these, the study proposes an initial strategy involving educational content, behind-the-scenes videos, and a clear content production guide. In addition, it suggests forming a dedicated social media team, running a 30-day continuous content campaign, and collaborating with local creators to expand reach. These recommendations align with existing literature on the role of short-form video in increasing brand awareness, credibility, and trust in service-oriented industries. By integrating strategic content planning, capacity building, and consistent online engagement, construction SMEs can position themselves competitively in the evolving digital marketplace. The case of Mitra Havana Sulung Mandiri demonstrates that even in traditionally offline industries, leveraging TikTok can offer a pathway toward brand differentiation and long-term audience growth.

Since the implementation of the ASEAN Economic Community (AEC) at the end of 2015, all economic actors—including SMEs and microenterprises—are expected to improve and adapt in order to enhance the quality of both goods and services. Failure to do so may result in Indonesia becoming a "soft target" market for other ASEAN countries, given its status as the most populous country in the region with over 270 million people. SMEs and microenterprises, which represent the embodiment of people-based economic democracy, would be particularly vulnerable if goods and services from various ASEAN countries continue to flood the Indonesian market. Recognizing this situation, empowering SMEs and microenterprises is not only necessary but inevitable to help the nation discover its identity through the development of comparative and competitive advantages. This activity began by identifying existing problems, followed by determining suitable solutions. The method used involves training and mentoring.The outcome of this initiative is the improved capability of the traditional cake microenterprise to optimize its sales by using locally sourced raw materials. As a result, the "Puji Lestari" Traditional Cake Microenterprise has successfully enhanced its production capacity and business management.Financial reporting is also a crucial aspect of business development. A well-maintained financial report reflects the progress of the business, particularly through the net profits it generates. These outcomes serve as indicators of increased empowerment and the strengthening of the enterprise.

Reducing product quality is one of the main challenges in the Tofu processing industry, especially in the Sumedang Bumi Armasta Tofu business which is small to medium-scale. The processing, which still maintains the traditional method without the help of technology, has been carried out for many years, but the processing that is still traditional has turned out to cause a dependence on expert employees which if not present will have a direct impact on the quality and quality of the Tofu products produced and the skills of new employees are not optimal in replacing the role of expert employees if they are unable to attend. This study aims to analyze employee development strategies in improving the quality of tofu products using the Fishbone (cause-and-effect) approach. The research method used is qualitative descriptive with data collection techniques through observation and interviews. The results of the analysis show that Human factors (HR) are the main cause of the decline in the quality and quality of Tofu products in Sumedang Tofu SMEs which can be seen from changes in texture, aroma, appearance, and size that are not suitable. Therefore, employee development strategies need to be carried out such as job training, assistance for new employees, and standardization of SOPs that are considered effective in improving the quality of Tofu products to remain consistent.

In this study, a women's empowerment program for fisherwomen in Domas Village, Serang Regency, was used to investigate the impact of village fund management on improving the welfare of coastal communities. This research stems from an awareness of the importance of villages in realizing sustainable development that relies on local potential, especially in vulnerable and marginalized coastal areas. To improve community welfare, including that of women who have been less involved in village development processes, effective, efficient, transparent, and accountable management of village funds is crucial. The research method employed was qualitative, with data collected through in-depth interviews, field observations, and documentary studies. The research results show that the management of village funds in Domas Village has brought many benefits, such as the establishment of BUMDes shrimp farms and catering services, which can create jobs and increase local revenue. However, women's participation in village programs is still limited to certain industries such as beauty services and seafood processing. To achieve optimal women's empowerment, key barriers include limited human resources, limited access to capital, and the lack of integration of women's SMEs into the village funding structure. The results indicate that an inclusive and locally-driven approach to village fund management can enhance community well-being more equitably and drive sustainable socio-economic transformation.

This study aims to examine the implementation of competency-based human resource management (HR) in improving employee professionalism at Devos Jok, an SME engaged in the automotive interior manufacturing sector. A descriptive qualitative approach is used to explore in depth the HR practices carried out, the challenges faced, and the impact on employee work quality. The results of the study indicate that the transformation of the HR system from an administrative pattern to a competency-based one has made a significant contribution to improving individual and organizational performance. The strategies implemented include competency-based recruitment, ongoing training, flexible payroll systems, and adaptation to digital platforms. However, challenges remain, especially in overcoming resistance to change and limited training resources. This study provides theoretical and practical contributions to the development of a competency-based SME HR system in the context of today's creative and digital industries.

The rapid advancement of digital transformation, coupled with the increasing intensity of competition in the financial industry, compels banking institutions to implement appropriate strategies to enhance their competitiveness—particularly in serving the micro and Small and Medium Enterprises (SMEs) segments. This study aims to analyze the application of the Strategic Position and Action Evaluation (SPACE) Matrix as a tool for formulating effective marketing strategies at Bank BRI Unit Sokaraja Tengah.By employing a qualitative approach through direct observation and interviews, this research evaluates four key dimensions within the SPACE Matrix framework: Financial Strength (FS), Competitive Advantage (CA), Environmental Stability (ES), and Industry Strength (IS). The analysis results indicate that FS scored 5, CA scored 4, ES scored 4, and IS scored 3. Collectively, these scores position Bank BRI Unit Sokaraja Tengah within the aggressive quadrant.These findings suggest that the bank unit possesses strong internal capabilities and significant external opportunities for continued growth and innovation. Based on this strategic positioning, the recommended strategies include: strengthening digital service innovation, enhancing customers' financial literacy, and fostering active collaboration with the SME community. The implementation of this aggressive strategy is expected to reinforce the bank's competitive position and sustainably support growth in the microeconomic sector.

Small and Medium Industries (SMEs) have become a crucial pillar of Indonesia's economy and have proven to be key drivers of economic resilience during times of crisis. According to data from the Department of Industry and Trade of Bali Province, the food and beverage SMEs in Denpasar City have the highest number of business units, totaling 1,002 units. However, the declining consumer interest in food and beverage SMEs has led to a decrease in their income. Capital, labor, the use of digital payment systems, and the adoption of e-commerce are expected to increase the income of food and beverage SMEs in Denpasar City. This study is a quantitative research involving a population of 1,002 food and beverage SME units. It aims to examine the effect of capital, labor, the use of digital payments, and e-commerce on the income of food and beverage SME actors in Denpasar City. The sample consists of 91 business units selected using a non-probability sampling method with a purposive sampling technique. The data were analyzed using multiple linear regression analysis. The findings indicate that capital, labor, the use of digital payment systems, and e-commerce have a simultaneous and significant effect on the income of food and beverage SME actors in Denpasar City. Furthermore, each variable capital, labor, digital payment usage, and e-commerce individually has a positive effect on income. The implication of this research is that increasing capital, adding labor, and promoting the use of digital payment systems and e-commerce can enhance the income of food and beverage SMEs in Denpasar City.

Dangke is a local food product with high nutritional value that has become an inseparable part of the culture and economy of the community. It is made from traditional cheese typical of Enrekang Regency. Despite having great potential as a superior regional product, Dangke micro, small, and medium enterprises (MSMEs) face various obstacles, especially regarding short product durability (expiration date), simple packaging, lack of product innovation, and less than optimal marketing reach. Therefore, strengthening branding and optimizing marketing is crucial to increasing the competitiveness and desirability of Dangke MSMEs. This community service aims to analyze existing conditions, formulate, and implement strategies to strengthen Dangke product branding. The implementation methods include initial surveys, SWOT analysis training, comprehensive training and education on branding (brand identity, visual design), as well as implementation assistance and evaluation of travel impacts. Participatory and community-based approaches are at the heart of this activity. The results of the community service are expected to increase Dangke brand awareness, encourage innovation of derivative products (for example, dangke crackers with innovative flavors and packaging), expand distribution channels (including digital marketing), and ultimately increase sales and income of Dangke MSMEs. This program also has the potential to strengthen the local economy, preserve cultural heritage, and become a model for developing traditional food products in other areas.

Indonesia's digital economy is rapidly growing with the emergence of e-commerce, fintech, and blockchain technology that facilitate cross-border transactions. However, challenges such as technological access inequality, personal data exploitation, and multinational company dominance remain major concerns. Therefore, implementing Pancasila values in digital economy governance is crucial to ensuring social justice, consumer protection, and national competitiveness. Pancasila principles, such as moral-based business ethics, consumer rights protection, digital sovereignty, and participatory regulation, must be integrated into digital economic policies. Additionally, electronic commerce regulations based on international law should align with national interests to balance digital economic growth and constitutional rights protection. Thus, Pancasila-based digital economic policies can promote inclusivity, strengthen SMEs' competitiveness, and ensure the broader welfare of society.

The development of digital technology has driven fundamental changes in management accounting practices, which no longer serve merely as internal recording tools but have transformed into strategic support systems for business decision-making. This article aims to systematically examine the role of technology-based management accounting in supporting decisions at the strategic, operational, and tactical levels. This study employs a Systematic Literature Review (SLR) method on 20 relevant scientific articles published between 2021 and 2025. The findings indicate that the integration of technologies such as ERP, cloud accounting, artificial intelligence (AI), and big data can enhance the accuracy, speed, and efficiency of managerial decision-making. Additionally, it was found that the implementation of technology significantly impacts operational efficiency and a company's competitiveness. However, the success of implementing technology-based management accounting systems heavily depends on organizational readiness, human resource competencies, as well as supportive work structures and cultures. This article also identifies gaps in the literature, particularly in the context of SMEs, which present important opportunities for future research.

This study diagnoses obstacles to transitioning to a circular economy in Iraq and analyzes opportunities for sustainable economic development. It employs a comprehensive descriptive analysis of economic, social, and environmental data related to the circular economy in Iraq. The findings reveal a decline in per capita economic growth in Iraq, dropping from 10.8% in 2016 to 4.3% in 2022, with some years experiencing negative growth. This decline stems from the economy's heavy reliance on the oil sector, which accounts for 61.1% of GDP, and insufficient infrastructure for clean production models and resource recycling. The study recommends effective government strategies to diversify away from oil dependence by developing sustainable agriculture, green industries, and eco-tourism. It stresses the need to invest in waste recycling and renewable energy projects and to offer tax incentives for small and medium-sized enterprises (SMEs). Additionally, it concludes that collaboration with developed countries and international organizations could accelerate Iraq's transition to a circular economy, enhancing economic sustainability and improving living standards.

The strategy of developing tourism in Gunung Anyar Mangrove Botanical Garden in improving the sustainability of the ecosystem and the economy of SMEs in Surabaya, East Java has been carried out well by the mangrove tourism manager. The manager of the Gunung Anyar Mangrove Botanical Garden continues to make efforts to develop the area sustainably, including by increasing the diversity of the mangrove ecosystem and empowering Micro, Small and Medium Enterprises (MSMEs) who are active in tourism activities. This study examines the strategies implemented in the management of the Gunung Anyar Mangrove Botanical Garden, especially related to the preservation of the mangrove ecosystem and the role of MSMEs in attracting visitors. The purpose of this study was to identify the strategy for developing the tourism ecosystem in the Gunung Anyar Mangrove Botanical Garden in the future and to analyze the role of MSMEs in increasing the number of tourists visiting their business locations. The results of the study showed that the strategy for developing tourism in the Gunung Anyar Mangrove Botanical Garden utilizes the advantages it has to maximize existing opportunities, while overcoming shortcomings and facing emerging challenges in order to support the sustainability of the mangrove ecosystem and increasing the role of MSMEs in attracting tourists.

This investigate points to look at the impact of the identity framework (identity framework) and family framework (family framework) on commerce progression. The populace in this investigate are SMEs in Batam. The test taken in this inquire about was 48 respondents utilizing the coincidental review strategy. The explanatory apparatus utilized is different direct relapse with the assistance of the SPSS 25 program. The comes about gotten in this inquire about appear that the personality system (identity framework) includes a positive and noteworthy impact on business progression.

Hazard Analysis and Critical Control Points (HACCP) is a food safety management system designed to identify, analyze, and control physical, chemical, and biological hazards throughout the food production process. In the context of Small, and Medium Enterprises (SMEs) in Indonesia, HACCP implementation is essential to ensure food safety, improve product quality, and enhance access to modern and export markets. This study is a literature review that analyzes 14 scientific articles published between 2000 and 2025, sourced from Scholar and Sinta databases. The analysis focused on abstract keywords to identify key concepts, findings, and research gaps regarding HACCP implementation in SMEs food businesses. The review findings indicate that HACCP offers positive impacts such as improved production efficiency, extended shelf life, and reduced contamination risks. The establishment of Critical Control Points (CCPs) in stages like grinding, packaging, and storage has proven effective in preventing potential hazards. However, several challenges hinder effective implementation, particularly in SMEs. Common obstacles include limited human resources, lack of technical knowledge, inadequate basic sanitation infrastructure, and weak documentation and monitoring systems. Several studies also emphasize that successful HACCP implementation relies heavily on intensive mentoring and strong support from government bodies, academia, and business partners. Therefore, a collaborative and strategic approach is essential to optimize HACCP implementation within the SMEs sector, contributing to an inclusive, adaptive, and sustainable national food safety system.

TikTok Shop is a social e-commerce platform where vendors can sell products to TikTok users. Users can then purchase items in various conditions with this program. Additionally, sellers  can  post and save product details and listings to promote to TikTok users.The  purpose  of  carrying  out  this Community Service activity is to optimize marketing activities for SMEs digitally so that SMEs products in Taman Cibinong Asri Bogor can cover a wider  scope. Community Service activities carried out by organizing socialization and training for all SME actors. In the counseling session, participants were given direct practice in creating a TikTok Shop account, uploading products and creating promotional content. The results of the activity show that participants have a good understanding of digital technology, especially TikTok Shop. Participants are also able to create a TikTok Shop account and upload their products. However, participants still need to improve their skills in creating interesting promotional content.

Product packaging training is a crucial effort to empower the community, especially the PKK mothers in RW 4, Dukuh Sutorejo Village. This training aims to enhance participants' skills and knowledge in packaging fashion products to make them more attractive and increase their market value. The training focuses on creative packaging techniques tailored for fashion products produced by the UKM Yuliart Collection Fashion Art and Painting. The methods used include theoretical instruction and hands-on practice with a participatory approach. The results indicate a significant improvement in the participants’ understanding and ability to create appealing and functional product packaging. Consequently, this training is expected to improve the competitiveness of UKM products in local markets and strengthen the economic welfare of the participant families.