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This study addresses common problems in start-up businesses: lack of financial management and low presentation of financial statements due to limited human resources. With a conceptual qualitative research (CQR) approach, the research integrates accounting theory and business life cycle theory to design a process for presenting relevant financial statements for business actors who run individual operations. The main findings point to two things: first, the need for resources that understand finance is an inevitability that can be met through education, training, and induction observation; Second, the synthesis of accounting theory and business life cycle maps the conceptual area for the report presentation model that is tailored to the conditions of the beginner business. The proposed model covers the scope of management ranging from recording transactions on the cash mutation book, journaling to reveal the double impact of transactions, to grouping account balances on the ledger to produce relevant information. This process differs from the conventional accounting cycle in that it starts from the cashier function combined with the accounting function, thus reducing the need for separate specialists. The combination of cashier and accountant functions in one practical and relevant accounting flow for individual businesses, allows business owners to supervise their financial performance and position through simple but informative reports.

This study aims to examine the effect of liquidity, profitability, leverage, and accounts receivable turnover on financial distress. The sample used in this study is banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The population sample in this study is 47 companies. The sample was determined using a purposive sampling method, resulting in 10 companies. The type of data for this study is secondary data obtained from www.idx.co.id. The analytical method used was multiple regression analysis. The results of this study indicate that simultaneously, the variables liquidity, profitability, leverage, and accounts receivable turnover significantly influence financial distress. Partially, the liquidity variable has a negative and significant effect on financial distress, while the profitability variable has a negative and significant effect on financial distress. Leverage and accounts receivable turnover have no effect on financial distress. Furthermore, the Adjusted R-square coefficient is 95.3%, indicating that 4.7% is influenced by other variables. These findings suggest that companies with better liquidity and profitability levels have a lower probability of experiencing financial distress. This aligns with the theory that high liquidity ensures the availability of cash to meet short-term obligations, while strong profitability supports operational sustainability and investor confidence. On the other hand, leverage and accounts receivable turnover did not significantly affect financial distress, which may indicate that banking companies have a more stable debt structure and effective credit management, reducing their influence on distress conditions. This research provides practical insights for company management, investors, and regulators. For managers, maintaining optimal liquidity and profitability levels is essential to prevent financial difficulties. For investors, liquidity and profitability indicators can serve as reliable references for investment decision-making.

The main objective of this study is to analyze business innovation implemented by Coffee Shops in Coblong District, Bandung City, considering the increasing number of similar businesses emerging, triggering fierce competition in this industry. In facing these conditions, business actors are required to continue to innovate to be able to survive and excel in the competition. This study uses a descriptive analysis method with an approach to calculating the average value of each variable measured using a Likert scale. The study population consisted of 38 Coffee Shop entrepreneurs who served as research samples. Based on the analysis results, business innovation was measured through four main indicators, namely relative advantage, compatibility, dissemination, and communicability. In general, Coffee Shops in this area have succeeded in innovating well, although there are variations in achievement for each indicator. The indicator with the highest score is communicability, which refers to the ability of staff, especially baristas and cashiers, to interact with customers in a friendly, polite, and effective manner. This is not only limited to greeting but also creating a comfortable atmosphere so that customers feel appreciated, which ultimately increases customer loyalty. Conversely, the indicator with the lowest score is dissemination, which indicates that most customers tend to only order a specific type of coffee without exploring other menu variations. This condition can be seen as an opportunity to strengthen superior products, but also signals that the product diversification strategy is not running optimally. Therefore, it is important for coffee shop businesses in Coblong to develop a menu diversification strategy, both in terms of beverage types and service variations, so that the business remains competitive, relevant to diverse consumer preferences, and able to increase competitiveness amidst the increasingly rapid growth of the coffee shop industry.

This study aims to examine the implications of Minister of Finance Regulation (PMK) Number 37 of 2025 on the national fiscal balance and the resilience of micro, small, and medium enterprises (MSMEs) in the context of the rapid development of e-commerce in Indonesia. This PMK introduces a collect at the source mechanism, which is the appointment of certain marketplaces as collectors of Income Tax (PPh) Article 22 on online merchant transactions. This policy is seen as one of the strategic steps to expand the digital tax base, improve fiscal efficiency, and support the principle of compliance by design. The research uses a descriptive qualitative approach through documentation studies of official government documents, academic literature, and relevant publications. The results of the study show that the implementation of PMK 37/2025 has the potential to have a positive impact on state revenue through digital taxation optimization. In addition, this policy can strengthen the fiscal balance by minimizing the potential for tax avoidance in the growing digital economy sector. However, on the other hand, the policy also poses a number of challenges for MSMEs, especially related to administrative readiness, limited fiscal literacy, and adaptability to the tax digitalization system. For most MSMEs, additional tax liabilities can be a burden that affects cash flow, competitiveness, and business sustainability, especially for MSMEs that are still in the growth stage and have limited resources. The policy implications identified include the importance of improving fiscal education and literacy programs, the development of user-friendly digital reporting systems, and active collaboration between fiscal authorities, marketplaces, and MSME actors. Thus, the success of the implementation of PMK 37/2025 is not only determined by regulations, but also by the extent to which the policy is able to be implemented in an inclusive, adaptive, and sustainable manner in supporting national economic development.

This study aims to analyze how internal strategies and external challenges can influence the achievement of Regional Original Revenue targets at the Laboratory Technical Implementation Unit (UPTD) of the Public Works and Public Housing Agency (Dinas Pekerjaan Umum dan Perumahan Rakyat) of Cilacap Regency. The research object is the performance of the Laboratory Technical Implementation Unit (UPTD), a technical unit providing construction material testing services, which directly contributes to Regional Original Revenue in Cilacap Regency. The qualitative approach employed a case study method, and data collection techniques included interviews, observation, and documentation. The sample in this study was obtained purposively. The results indicate that internal strategies focused on superior testing methods such as core drilling, abrasion, and concrete compressive strength have been conducted. However, limited equipment, human resources, and the lack of accreditation are major obstacles. On the other hand, external challenges include the lack of updated Regional Regulation tariff regulations, the absence of formal obligations for the use of laboratory services for regional budget projects, and a saturated local market. These findings provide important implications for the Laboratory Technical Implementation Unit (UPTD) in emphasizing policy revisions, increasing internal capacity, and strengthening inter-agency coordination to increase Regional Original Revenue realization.

The use of credit by the public is generally driven by the need and desire to meet certain requirements that cannot be fulfilled with cash. Credit makes it easier for people to meet their various needs, especially for those who do not have enough funds at the time. However, in practice, there are often obstacles such as payment delays, breaches of agreed-upon deadlines, and discrepancies in the recording of installment payments. These issues can create problems for both the creditor and the debtor. This study aims to examine the use of the credit concept by the community and analyze how credit helps fulfill the needs of the community. The study uses a qualitative method with a descriptive research approach. Data collection was done through observation, interviews, and document gathering. The collected data were then analyzed by presenting the data and drawing conclusions. The results of the study show that the use of the credit concept by the community in Rantau Panjang Estate to meet their needs has fulfilled the conditions of a muamalah agreement in accordance with the principles of buying and selling. First, the people involved in the transaction, namely the seller and the buyer, must meet the requirements of being rational, consenting freely, and agreeing mutually. Second, the agreement between the seller and the buyer must include the price and the payment period that both parties have agreed upon. Third, the object or goods being sold must have utility and be clearly defined in terms of its nature, size, and type. Fourth, the price must be clear, with the credit price being higher than the cash price. Additionally, the use of credit by the community in Rantau Panjang Estate has also applied the principles of the Islamic market mechanism, such as Ar-Ridha (mutual consent), healthy competition, honesty, transparency, and justice. This indicates that the credit transactions conducted are in accordance with the rules of Islam and can serve as a fair model for all parties involved.

This study aims to analyze cash management practices in Batik MSMEs in Cirebon Regency using a qualitative approach that combines direct observation and in-depth interviews with business owners. The study found that most Batik MSMEs still rely on manual cash management systems, which ultimately poses various challenges, particularly in terms of unstructured financial recording and minimal cash flow planning. This condition makes it difficult to communicate receipts and expenditures in real time, potentially leading to errors in fund management and disrupting business financial stability. Furthermore, the study revealed variations in cash receipt recording methods, such as daily or weekly recording, which are inconsistent across MSMEs. This impacts transparency and effective financial control. The lack of thorough cash flow planning also makes it difficult for business owners to deal with insufficient liquidity, especially when there is a surge in sales or sudden needs. As a result, some MSMEs experience problems meeting their payment obligations on time, including to suppliers and employees. The findings of this study highlight the importance of financial literacy education for Batik MSMEs so they can understand the basic concepts of cash management well. Furthermore, the use of digital technology, such as simple financial recording applications, is highly recommended to improve efficiency and accuracy in cash flow management. This technology implementation is expected to assist MSMEs in making more informed financial decisions and supporting the long-term sustainability of their businesses. Therefore, this study provides strategic recommendations for local governments and MSME support institutions to provide adequate training and technological facilities to strengthen financial management capacity in the batik MSME sector in Cirebon Regency.

Advances in digital technology in the financial sector have encouraged Micro, Small, and Medium Enterprises (MSMEs) to shift from cash payment systems to non-cash payments through QRIS (Quick Response Code Indonesian Standard) as an effort to increase efficiency and modernize transactions. This research is motivated by the low level of QRIS adoption among MSMEs in Junti Village, Jawilan District, Serang Regency, Banten, most of which still rely on cash-based transactions. The purpose of this research is to analyze the implementation of QRIS by MSMEs, identify the obstacles faced, and assess the impact of the system's implementation on daily business activities. Data were collected through field observations, interviews with MSME actors, and supporting documentation, and this research was conducted in Junti Village in July 2025. The results revealed that some MSMEs that have adopted QRIS experienced benefits in the form of ease in conducting transactions, increased efficiency, and a more professional business image. These findings also confirm that the use of QRIS contributes to the acceleration of digital transformation in the MSME sector, although not yet fully optimal. The main obstacles encountered were limited access and the quality of internet infrastructure, which is still uneven, making it difficult for some business actors to utilize QRIS optimally. Based on these results, the study recommends the importance of increasing the intensity of socialization and training on QRIS use, as well as the need for ongoing support from local governments and financial institutions so that MSMEs can adapt more quickly and comprehensively to changes in digital technology, so that MSME digital transformation can take place effectively, inclusively, and sustainably. This study recommends the need for increased socialization, training, and support from financial institutions and local governments to encourage sustainable digital transformation of MSMEs.

This research was motivated by public hesitation to invest in digital gold through the Dana app, which refers to Fatwa No. 77/DSN-MUI/V/2010 concerning non-cash gold buying and selling. This fatwa serves as a guideline for Muslims investing in gold. Furthermore, the author has not found any licensing from the Sharia Supervisory Board (DPS) for the Dana app. Furthermore, several students at Batang Hari Islamic University (UNI) have the Dana app and use it to invest in gold. They were seen buying gold on a certain day and reselling it the next day. The added value from the sale was a profit for the students, but there was also a loss for students who exchanged their gold purchases when the price of gold fell. Furthermore, this research is designed in the form of field research (Empirical Jurisprudence), which is a type of sociological legal research and can be described as field research, which examines applicable legal provisions and what has occurred in community life. Using observation, interview, and documentation techniques, data analysis and triangulation are then carried out. The conclusion that can be drawn from the previous description is that the Digital Gold Investment Practice on the Dana Application at Batang Hari Islamic University in its mechanism on the Gold Fund feature is carried out non-cash where the certainty of the object, namely gold, is only in the form of savings balances in the form of rupiah and digital gold weight with no physical gold ownership if the gold savings have not reached 1 gram. In gold investment transactions on the Dana application, the results show that smaller profits are obtained by buyers due to certain problems related to the buyers themselves. The Digital Gold Investment Practice on the Dana application in the Islamic Law Perspective at Batang Hari Islamic University, by juxtaposing several related fatwas, in practice in Islamic law, the investment practice in the Gold Fund feature is considered to contain gharar related to gold objects that have no physical clarity.

This study aims to evaluate the effectiveness of current asset management, specifically cash, receivables, and inventory, and its impact on a company's ability to generate profits. The study focused on companies in the automotive sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research approach used a quantitative method with secondary data sourced from annual financial reports. The study sample included 11 companies, resulting in a total of 44 observational data sets over four years. Data analysis was performed using SPSS version 25 software to examine the relationships and influences between the study variables. The test results showed that cash management did not significantly influence profitability. This indicates that the amount of available cash does not always correlate with profit, possibly because cash funds are not optimally utilized in productive activities. Conversely, receivables management showed a negative correlation with profitability. This finding suggests that high receivables can burden cash flow and reduce a company's ability to generate profits. Meanwhile, inventory management has a positive and significant impact on profitability, indicating that good inventory control can support smooth production and sales, thereby increasing profits. Together, these three variables explained 68.4% of the variation in company profitability, while the remaining 31.6% was influenced by factors outside the model, such as operational efficiency, cost structure, and marketing strategy. These findings provide insights for automotive company management to prioritize inventory management and review cash and receivables policies to optimize financial performance.

Public Fuel Filling Stations (SPBU) are important facilities that provide various types of fuel such as gasoline, diesel, and Pertamax to meet the needs of motorized vehicles. The existence of SPBU greatly helps the public in obtaining fuel at a more economical price compared to purchasing retail. However, the transaction system at SPBU generally still uses conventional methods, such as cash payments or the use of debit/credit cards that have not been fully integrated with an efficient digital system. The use of RFID (Radio Frequency Identification) technology has been implemented as a non-cash transaction method at several SPBUs, but this system still has various weaknesses, such as limited device compatibility and delays in transaction processing. This prompted the author to develop the concept of an independent SPBU based on modern technology that is more efficient and secure. The proposed innovation includes the use of contactless smart cards and coin acceptors for the payment system, allowing users to make self-service transactions without operator involvement. In addition, the author also added several supporting components such as proximity sensors, which function to detect the presence of vehicles or people around the SPBU area. These sensors can help in saving electrical energy by activating the system only when needed. Another component is a vibration sensor, which plays a crucial role in detecting excessive vibrations that could potentially cause leaks. If excessive vibration is detected, the system automatically closes the solenoid on the pump to prevent the risk of fire or damage. By integrating this technology, the autonomous gas station system is expected to improve operational efficiency, user convenience, and safety during the automatic refueling process. This development is expected to be an innovative solution for modernizing the gas station system in Indonesia.

This study investigates the adoption of Electronic Medical Records (EMR) by registration staff at Tangkiling Health Center, Palangka Raya, using the Technology Acceptance Model (TAM) framework. Out of 61 total healthcare workers, five medical record staff with educational backgrounds in midwifery, nursing, dental nursing, and non-medical high school were purposively selected as research participants. The study employed a qualitative descriptive method, combining in-depth interviews and direct field observations. Results indicate that while the staff acknowledged the usefulness of EMR in improving service efficiency and data accessibility, several barriers hindered its effective use—primarily a lack of training, limited digital literacy, unstable internet connectivity, and inadequate hardware such as computers and printers. Observations showed that only the registration unit had a single shared computer, while other units like outpatient clinics, pharmacy, and cashier still relied on manual documentation. This fragmentation has led to duplicate workloads and disrupted patient data continuity. Despite these challenges, the staff demonstrated a positive attitude and strong behavioral intention to adopt EMR if provided with sufficient infrastructure and regular training. The study concludes that successful EMR implementation in primary healthcare requires not only user acceptance but also institutional readiness, adequate resources, and integrated systems across all service units.

This study aims to analyze the application of accounting information systems in cash receipts and expenditures and assess their contribution to the effectiveness of internal control at the Sekoto Putro Showroom in Kediri. The research methodology employed is a qualitative approach, with data gathered through interviews, observations, and documentation. The findings reveal that the current accounting information system is still manual and lacks standard operating procedures (SOPs). The process of cash receipt and disbursement is managed by the finance department under the direct supervision of the owner, who also functions as the primary controller. The owner’s consent is required for all large transactions, and internal control is implemented informally through cash checks and transaction authorizations. However, there are notable weaknesses, including the absence of a clear separation of duties and a lack of a well-documented recording and authorization system. These weaknesses pose risks to the efficiency and reliability of financial management and internal control. Consequently, this study recommends the implementation of a computer-based accounting system, the creation of written SOPs, and a more defined separation of financial duties. Such changes are expected to enhance the effectiveness of internal control, improve operational efficiency, ensure more accurate record-keeping, and minimize the risk of financial losses in showroom cash management. By transitioning to a formalized and computerized system, the showroom can streamline its processes and safeguard its financial resources, ensuring long-term sustainability and growth. This research highlights the need for modernizing accounting practices to foster better financial governance and strengthen internal controls in small to medium-sized businesses.

This study aims to analyze the implementation of the priority policy for the use of Village Fund in 2024 in Lanjut Village, Singkep Pesisir District, Lingga Regency. The main focus of this study is how the national policy on the priority use of Village Fund is practically implemented at the village level, including the supporting and inhibiting factors. This research uses a descriptive qualitative approach with data collection techniques through in-depth interviews, participatory observation, and document studies. The analytical model used refers to the implementation theory of Van Metter and Van Horn, which includes six main variables: policy objectives and size, resources, characteristics of the implementing agents, disposition of the implementers, communication, and social, economic, and political conditions. The results of the study show that the policy implementation was carried out participatively through village deliberation forums, involving the community in every stage of planning and decision-making. Several priority programs, such as Direct Cash Assistance (BLT), food security programs, and reducing stunting, were successfully realized, providing direct benefits to the village community. However, the implementation of this policy is not without challenges. Some identified obstacles include limited use of information technology to support transparency and efficiency, the readiness of human resources (HR) for implementation that still needs improvement, and the capacity of village institutions that has not yet reached its full potential. Despite these challenges, the overall implementation of the Village Fund policy in Lanjut Village can be considered relatively effective, given the successful realization of various priority programs that support participatory, transparent, and sustainable village governance. The conclusion of this study is that, although there are obstacles, the Village Fund policy in Lanjut Village has provided positive impacts on the community's welfare.

The purpose of this study is to assess the financial performance of PT Mayora Indah Tbk. through an analysis of profitability and liquidity ratios over the past five years. A company's financial performance is a key indicator in evaluating operational success, managerial efficiency, and overall financial health. This assessment is important for investors, management, and other stakeholders in strategic decision-making. This study uses a quantitative descriptive approach with a case study as its primary method. The data analyzed are secondary data in the form of PT Mayora Indah Tbk.'s annual financial reports published on the Indonesia Stock Exchange. The ratios analyzed include Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM) as profitability indicators, and Current Ratio (CR), Quick Ratio (QR), and Cash Ratio as liquidity indicators. The results of the study indicate that in general, the company is able to maintain a stable level of profitability, despite minor fluctuations from year to year. ROA and ROE indicate that management is quite effective in managing assets and equity to generate profits. NPM also shows a competitive net profit margin compared to similar industries. Meanwhile, the liquidity ratio indicates that PT Mayora Indah Tbk. has a strong and consistent ability to meet its short-term obligations. The CR, QR, and Cash Ratio are all within safe limits, indicating healthy liquidity. In conclusion, PT Mayora Indah Tbk. demonstrates good financial performance in terms of both profitability and liquidity, making it a company worthy of consideration for long-term investment.

This study aims to investigate the effects of liquidity, financial leverage, capital structure, and operating cash flow on financial performance, with financial distress serving as a mediating variable. The population comprises transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 37 companies. The sample includes 20 companies, with quarterly financial reports yielding 400 observations. Secondary data were employed, and purposive sampling was utilized for sample selection. The analysis was conducted using panel data analysis at a 5% significance level, facilitated by STATA Version 17 software. Mediation was tested utilizing the Sobel test with a critical value of 1.96. The results reveal that liquidity significantly impacts both financial distress and financial performance; financial leverage significantly affects both financial distress and financial performance; capital structure significantly influences financial distress but does not significantly affect financial performance; operating cash flow does not significantly impact financial distress but significantly affects financial performance. Collectively, liquidity, financial leverage, capital structure, and operating cash flow significantly influence financial distress. Furthermore, liquidity, financial leverage, capital structure, operating cash flow, and financial distress together have a significant effect on financial performance. Mediation analysis indicates that financial distress significantly mediates the relationships between liquidity, financial leverage, capital structure, and financial performance, whereas financial distress does not significantly mediate the effect of operating cash flow on financial performance. It is recommended that transportation and logistics companies listed on the IDX actively enhance liquidity, optimally manage leverage and capital structure, and strengthen operational cash flow management to minimize financial distress risk and sustain financial performance.

Queues are a common phenomenon and are often encountered in various aspects of daily life, especially in places that provide public services. One of the places that is inseparable from the queue problem is Indomaret Jimbaran, Bali. The large number of buyers who send data to Indomaret Jimbaran during peak hours causes the queue rate to be high. This is due to the limited number of service facilities and the time provided to serve each visitor is limited so that the cashier cannot serve buyers optimally. Therefore, the researcher is interested in researching whether the service facilities provided by Indomaret Jimbaran are effective and efficient so that they can satisfy customers.Using the Kolmogorov-Smirnov test, it was found that the appropriate distribution for the interarrival time of customers is the Gamma distribution, while the service time follows the 3-parameter Weibull distribution. The queueing model used is . The results show that having three cashiers is sufficient to handle the level of customer traffic at Indomaret Jimbaran retail store.

This community service program aims to improve the capacity of 25 raw cassava chip MSMEs in Solok Regency through holistic training that integrates managerial, collaborative, and spiritual aspects. The activities are designed with the real needs of business actors in mind, both in terms of technical business management skills and strengthening business ethics values. The training is conducted in a classical manner through the delivery of entrepreneurship and financial management materials covering basic business management concepts, simple marketing strategies, and cash flow management. In addition, participants participate in group simulations and ice-breaking games to foster a spirit of collaboration and build trust among business actors. Assistance in financial recording practices is carried out using the financial records application v1.1, which is designed to facilitate recording daily transactions, tracking production costs, and simple profit and loss analysis. A special contemplation session is also held to foster awareness of ethics and spirituality in entrepreneurship, including the importance of honesty, social responsibility, and sincere intentions in running a business. The program is evaluated through a 20-question digital quiz taken by all participants. The evaluation results show a significant increase in the understanding of basic management concepts, cash flow recording skills, and a responsible attitude in managing the business. These findings confirm that a values-based training approach combined with hands-on practice can effectively strengthen the foundations of MSME sustainability, both in terms of operational performance and moral resilience. Given the positive results, this program is recommended for replication in other regions with similar business characteristics. Continued support from local governments, educational institutions, and business partners is essential to expand the program's impact, ensure business sustainability, and foster competitive and integrated community-based economic growth.

This study analyzes the opportunities and challenges in implementing digital payment systems to enhance the productivity of Micro, Small, and Medium Enterprises (MSMEs). In the era of growing digital transformation, the adoption of cashless transactions has become a crucial innovation to improve efficiency and competitiveness among MSME players. The findings indicate that the use of digital payment platforms such as QRIS, bank transfers, e-wallets, and card-based e-money offers several advantages, including faster payment processing, reduced risk of calculation errors, and the minimization of counterfeit money usage, which remains an issue in some regions. However, the implementation of digital payments still faces various obstacles on the ground. Certain sectors of MSMEs continue to rely heavily on cash transactions, especially in remote areas where internet connectivity is limited. Furthermore, many business owners still prefer conventional payment methods due to concerns over trust, security, and deeply rooted habits. Demographic factors also influence the level of digital payment adoption. Younger generations tend to be more adaptive to digital technologies, whereas older business owners are generally less familiar and comfortable with using digital devices. These findings suggest that in order to fully leverage the benefits of payment digitalization among MSMEs, strategic efforts are needed. These should include the improvement of digital infrastructure, widespread education and awareness programs, and the development of applications tailored to the specific needs and characteristics of each business sector. Collaboration between the government, financial institutions, and digital service providers is essential in creating an inclusive and user-friendly digital payment ecosystem. By addressing technical barriers and bridging digital literacy gaps, the implementation of digital payments holds significant potential to drive operational efficiency and sustainably boost the productivity of MSMEs.

This study aims to evaluate the extent to which the Shopee e-commerce platform affects the sales rate of clothes in Pasar 16 Ilir, Palembang, which is known as one of the largest clothing trading centers in South Sumatra. The background of this research departs from the phenomenon of the rapid development of e-commerce in Indonesia, where Shopee dominates the fashion category and is the main choice of consumers in online shopping. The change in consumer behavior from conventional to digital shopping patterns encourages businesses in traditional markets to adjust strategies to remain relevant and competitive in the increasingly dynamic era of digital transformation. This research method uses a combination of quantitative and qualitative approaches. A survey was conducted on 100 sellers and 150 consumers to collect data on shopping habits, perception of promotions, and the impact of using Shopee on clothing sales. In addition, in-depth interviews with several business actors at Pasar 16 Ilir were conducted to gain a more detailed understanding of the adaptation strategies they implemented. Data analysis shows that Shopee's promotional features, such as discounts, cashback, and flash sales, are the dominant factors that increase consumer interest. Hedonistic aspects, including the convenience and pleasure of online shopping, as well as customer reviews, also have a significant influence on purchasing decisions. The results of the study confirm that the integration of Shopee with the traditional market contributes to the increase in the volume and sales value of clothes in Pasar 16 Ilir. The online-to-offline (O2O) synergy model helps merchants reach a wider market and improve their competitiveness. In conclusion, optimizing e-commerce platforms through effective promotion strategies, review management, and customer service is the key for MSME actors in facing competition in the digital era.