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Oil palm plantations play a vital role in Indonesia’s economy; however, the dominance of monoculture practices has led to environmental and social issues such as land degradation and unstable farmer incomes during the replanting period until the first harvest (TM1). To address these challenges, the oil palm–pineapple intercropping system has been developed as an alternative strategy to improve land-use efficiency, income diversification, and farming sustainability. This study aims to: (1) analyze the influence of land size, farmer age, farming experience, and rainfall on the productivity of the intercropping system; (2) develop sustainable landscape management strategies using SWOT and SWOT matrix analysis; and (3) provide data-driven policy recommendations to support sustainable oil palm plantations. The research methods include multiple linear regression analysis for socio-economic variables, correlation analysis for environmental factors (rainfall), and SWOT analysis to evaluate Strengths, Weaknesses, Opportunities, and Threats  of the intercropping system. The results indicate that land size has a significant positive effect on production, while farming experience shows a significant negative effect. Rainfall has a strong positive correlation with yields, and SWOT analysis positions the intercropping system in a progressive quadrant with promising Opportunities for development. In conclusion, the oil palm–pineapple intercropping system has the potential to enhance productivity, stabilize farmer incomes, and support environmental sustainability. Therefore, diversification-based management strategies and supportive policies are essential to Strengthen the welfare of local communities.

In the automotive manufacturing industry, efficiency in quality control is a crucial factor to ensure consistent product quality. Conventional Quality Assurance (QA) processes using manual record-keeping often face challenges such as delayed reporting, human errors, and difficulty in tracking historical data. This study aims to design and implement a QA performance dashboard based on digital forms at PT Dharma Polimetal, Tbk, to enhance efficiency in production quality control. The research methodology includes direct field observation, collection of production and QA data, mapping of QA process flows, interactive dashboard interface design, and system trial implementation. The designed dashboard focuses on four main aspects: QA Incoming, QC Line, QC Gate, and Customer Handling, each containing measurable performance indicators and quality parameters. Initial implementation results indicate significant improvements in QA process monitoring, faster reporting of inspection results, and easier real-time data access for both production teams and management. The system enables early detection of potential quality issues, supports rapid decision-making, and facilitates internal and external audits. Moreover, the use of digital forms within the dashboard enhances data accuracy, minimizes human error, and creates structured historical records for long-term analysis. This study provides a tangible contribution to the digitalization of QA systems, strengthening sustainable quality control practices in the automotive industry, thereby ensuring consistent productivity and product quality.

This study was conducted at PT Catur Mitra Sejati Sentosa, where high work pressure was observed due to daily production or sales targets that must be achieved within 8 working hours. Employees who fail to meet these targets are not allowed to leave on time, leading to increased workload and work stress. This condition is suspected to significantly affect employee productivity. The aim of this research is to examine the influence of workload and work stress on employee productivity, both partially and simultaneously. The research uses a quantitative approach with a survey method by distributing questionnaires to 51 respondents. Data analysis was carried out using SPSS version 26 through validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, and F-tests. The findings of the study indicate that workload has a significant effect on employee productivity, as does work stress. Both workload and work stress are positively correlated with lower productivity levels. Moreover, when assessed together, both variables also simultaneously influence productivity significantly. This suggests that the company’s high work pressure, driven by unmet targets, contributes directly to reduced work efficiency and increased stress. Therefore, the company needs to manage workload and work stress effectively, ensuring that work expectations are realistic and that employees are given adequate support to meet these expectations. Optimizing these factors can enhance employee productivity, reduce stress, and improve overall company performance.

Panggungrejo District in Pasuruan City is a central hub for fishing activities with significant potential for capture fisheries production. One of the fishing gears used by fishermen in this area is the boat dredge, which is classified as an active fishing gear. This study aims to assess the environmental friendliness of the boat dredge used by fishermen in Panggungrejo based on the principles of the Code of Conduct for Responsible Fisheries (CCRF). The research employs a descriptive method, using data collection techniques such as interviews with structured questionnaires, direct observations, document analysis, and literature review. The study involved 32 respondents consisting of fishermen using the boat dredge. Data analysis was performed by assigning scores based on the principles outlined in the CCRF that are related to sustainability and environmental impact of the fishing gear. The results showed that the boat dredge in Panggungrejo scored a total of 855, with an environmental friendliness score of 26.71. Based on this score, the boat dredge falls into category III, considered “environmentally friendly.” However, several indicators related to resource efficiency and the impact on aquatic ecosystems still need improvement to further enhance the environmental friendliness of this fishing gear. This study provides recommendations for the development and improvement of more environmentally friendly fishing techniques and increasing fishermen’s awareness of sustainability in fisheries practices.

The spice industry faces significant challenges in maintaining product weight consistency as part of quality assurance and compliance with production standards. A case at PT X revealed that a newly installed filling machine produced deviations from the target weight of 50 grams, with hypothesis testing showing that out of 30 samples, 17 samples fell outside the  confidence interval. To mitigate this issue, this study proposes the development of a real-time data-driven Decision Support sistem (DSS) combined with statistical approaches. The methodology includes two-tailed hypothesis testing to detect weight deviations and Failure Mode and Effects Analysis (FMEA) to identify dominant failure causes based on high Risk Priority Numbers (RPN), such as delayed machine calibration, operator error, and worn-out machine components. These findings serve as the foundation for designing the DSS architecture, which consists of sensor input modules, statistical data processing, risk mapping, and an automated corrective recommendation engine. The sistem is designed to enable early detection of deviations, accelerate response time to quality issues, and support data-driven decision-making on the production floor. The study concludes that a structured implementation of DSS can be an effective strategy to improve product weight consistency and enhance operational efficiency in spice manufacturing.  

This study aims to analyze and improve the quality control of packaging printing production at PT XYZ by applying the Lean Six Sigma methodology. Lean Six Sigma combines waste reduction principles with statistical quality control to achieve operational excellence. The research identifies major production challenges, including high defect rates, overproduction, and ineffective inventory management, all of which contribute to increased costs and reduced efficiency. The DMAIC framework—Define, Measure, Analyze, Improve, and Control—was employed to systematically address these issues. During the Define and Measure phases, types of waste were identified and defect rates were calculated using Defects Per Million Opportunities (DPMO). In the Analyze phase, root causes were examined using a Fishbone (Ishikawa) diagram, highlighting factors related to manpower, materials, machines, and methods. The analysis revealed a sigma level of 3.2, indicating a moderate level of process quality and substantial room for improvement. To address the identified issues, several improvement strategies were proposed. These include implementing a Just-In-Time (JIT) system to reduce inventory waste, adopting the First-In-First-Out (FIFO) inventory method for better material rotation, and conducting targeted technical training for operators to minimize human error. In the Control phase, the study suggests process standardization, routine inspections, and continuous monitoring as key practices to ensure that improvements are sustained over time. The findings and recommendations from this study are expected to contribute to better quality control, reduced operational waste, and enhanced productivity in the packaging printing process. Ultimately, this approach aims to strengthen PT XYZ’s competitiveness in the printing industry by fostering a culture of continuous improvement and quality excellence.

UMKM Tahu XYZ, a small-scale tofu producer, is currently facing significant challenges in maintaining consistent product quality, primarily due to a high defect rate. Common issues identified include crumbled tofu shapes, overly soft textures, and inconsistent taste, which negatively impact customer satisfaction and business sustainability. This study aims to investigate the root causes of these quality issues and propose practical solutions using the Lean Six Sigma methodology. The research employs a descriptive quantitative approach through the DMAIC framework—Define, Measure, Analyze, Improve, and Control—to ensure systematic problem-solving. Data were collected over a six-month period through direct observation, structured interviews, and review of production records. The analysis identified four dominant types of waste within the production process: unnecessary transportation, product defects, excessive movement, and over-processing. The root causes of these inefficiencies are linked to poor handling of raw materials, variability in soybean quality, and an ineffective production layout that hampers workflow and consistency. To address these problems, the study proposes several targeted interventions, including the redesign of the production layout to optimize flow, the implementation of the 5S (Sort, Set in order, Shine, Standardize, Sustain) workplace organization method, the development of standardized operating procedures (SOPs), and the adoption of improved soybean boiling technology. The implementation of these improvements is projected to significantly reduce product defects, enhance process efficiency, and ultimately increase customer satisfaction. Furthermore, these actions are expected to improve the overall competitiveness of UMKM Tahu XYZ within the highly demanding food industry sector. This research provides actionable insights for other micro, small, and medium enterprises (MSMEs) seeking to apply structured quality control methods to strengthen operational performance and long-term business resilience.

Micro, Small, and Medium Enterprises (MSMEs) are strategic sectors in the Indonesian economy, but often face challenges in efficient and data-driven production management. This article highlights the urgency of the Real Work Lecture (KKN) program as a form of student service in assisting MSMEs, especially in optimizing the production of snacks typical of Tebing Syahbandar. This research aims to optimize the production output of the Untir-untir Titik Factory with an Integer Linear Programming (ILP) approach using the Branch and Bound algorithm. Primary data is obtained through interviews and production documentation, including product type, raw material needs, operational costs, selling prices, and profit margins. The initial analysis was carried out using the simplex method using POM QM software to obtain a linear solution, which was then refined with the Branch and Bound algorithm so that the results were in the form of integers. The results of the study showed that the optimal solution was achieved by producing 25 bales of kolong-kounder and not producing other types of snacks, resulting in a profit of Rp1,650,000 per day. These findings show that the ILP approach with Branch and Bound is able to significantly increase the efficiency and profitability of MSMEs. In addition, this method can be used as a basis for quantitative-based production decision-making. This research also emphasizes the strategic role of KKN in technology transfer and real solution-based assistance for MSME actors in the region, thereby supporting the sustainable strengthening of the local economy.

It very important for business administration to e carried out in a structured and consistent manners in its execution. If it is not done well, it will become negative feedback in the course of the business and will reduce competitiveness. The activity of administraive tidiness is used for continuous improvement of the administrative system by adjusting the availale resouces, including human resources and technology. This community service aims to provide insights, knowledge, and skills in the implementation of administrative therapy activities through socialization, training and guidance on administrative writing, particularly in production and warehousing. The implementation leads to improved efficiency and effectiveness in working time, tidiness and ease of work. In addition, it makes coordination between employees and departements easier, while accountability is achieved.

Coal is one of the main energy sources and the largest contributor to national revenue; however, its management faces challenges related to limited availability and accuracy in reserve estimation. An essential aspect of mining management is monitoring the Run of Mine (ROM) volume, which plays a critical role in crushing, washing, and blending processes. This study aims to compare the accuracy of ROM volume measurements using Terrestrial Laser Scanner (TLS) and Unmanned Aerial Vehicle (UAV) methods in the production area of PT FAD, Berau Regency, East Kalimantan. A quantitative descriptive approach was employed, involving field data acquisition, three-dimensional modeling, and volume analysis using specialized software. The results show that ROM volume measured with TLS was 1,407.669 lcm, while UAV produced 1,387.357 lcm, with a difference of 20.312 lcm or 1.45%. This deviation is within the ASTM D6172-98 tolerance limit (<2%), indicating that both methods are valid. Although TLS offers higher accuracy, UAV is more effective and efficient in terms of measurement time, making it a reliable alternative for modern mining monitoring. This study provides practical insights for the mining industry in selecting ROM volume measurement methods that are not only accurate but also efficient in supporting sustainable operations and data-driven decision-making.

Reservoir heterogeneity has long been recognized as a critical factor influencing the efficiency of enhanced oil recovery (EOR) methods. Among the techniques applied, cyclic waterflooding is considered one of the promising approaches due to its relatively simple operational design and potential to improve sweep efficiency. This method involves alternating water injection in specific cycles to mobilize trapped oil and redistribute reservoir pressure. However, the variation in geological properties such as porosity, permeability, and fluid saturation creates challenges in achieving uniform displacement, especially in reservoirs with high heterogeneity. Understanding the role of heterogeneity is therefore crucial for optimizing cyclic waterflooding applications. This study applies a literature review approach by synthesizing findings from previous experimental and field studies that evaluated cyclic waterflooding under different reservoir conditions. The analysis compares the performance of cyclic water injection periods across reservoirs characterized by varying levels of heterogeneity. Parameters such as injection rate, water breakthrough time, and oil recovery factor were considered in evaluating the effectiveness of this method. The results highlight that reservoirs with high heterogeneity often experience uneven fluid distribution, leading to early water breakthrough and reduced oil recovery. In contrast, reservoirs with relatively low heterogeneity tend to respond better to cyclic waterflooding, resulting in improved sweep efficiency and higher incremental recovery. Moreover, the optimization of cycle timing and water injection intervals appears to significantly mitigate the negative effects of heterogeneity. In conclusion, the study emphasizes that reservoir heterogeneity plays a decisive role in determining the success of cyclic waterflooding. Tailoring injection strategies based on geological variability is essential to maximize recovery efficiency. Future research should focus on integrating advanced reservoir characterization techniques with adaptive cyclic flooding models to further enhance oil production outcomes.

In manufacturing industries, machining processes play a critical role in ensuring product quality, precision, and production efficiency. However, in the production of swing arm parts, the machining process has been identified as a bottleneck due to its non-optimal cycle time. One of the main issues contributing to this inefficiency is the disorganized handling of circlip inner parts. These components are often scattered without a designated placement system, which creates significant difficulties for operators when retrieving and installing circlips onto the swing arm. Such abnormalities disrupt workflow continuity, extend production time, and reduce overall productivity. To address this challenge, a circlip feeder machine was designed as a supporting device to assist operators and streamline the machining process. The design emphasizes efficiency, integration, and systematic operation by utilizing readily available workshop materials. The developed feeder machine is equipped with a robust frame construction and has a storage dimension capable of accommodating up to 200 circlips. In addition, mechanical analysis demonstrates that the feeder structure can withstand a maximum applied force of 31,475 N, ensuring durability and reliability during operation. The introduction of this circlip feeder machine directly impacts the production process by reducing operator workload, minimizing delays caused by disorganized parts, and ensuring faster and more accurate installation of circlips. Consequently, the overall machining cycle time is shortened, thereby improving production flow and enhancing the efficiency of swing arm part manufacturing. Beyond immediate time savings, the use of the feeder machine contributes to better resource utilization, reduced ergonomic strain on operators, and improved consistency in product quality. This study highlights the significance of simple yet effective mechanical innovations in overcoming production bottlenecks and optimizing manufacturing processes in automotive component industries.

This study aims to analyze the application of the full costing method in determining the cost of goods sold at a Sukoharjo Village-Owned Enterprise (BUMDes). The full costing method is an approach that assigns all production costs, both fixed and variable, to the product. It is expected to provide more accurate cost information than the traditional method currently used by BUMDes. This study used a qualitative descriptive approach, using a case study of a BUMDes Sukoharjo that produces traditional foods such as clorot, geblek, and lanting. Data collection techniques included interviews, observation, and documentation.The results indicate that the method currently used by BUMDes Sukoharjo does not capture all production costs, particularly equipment depreciation and other fixed overhead. Calculating the cost of goods sold using the full costing method yields a higher value than the previous method. This difference occurs because the full costing method comprehensively considers all cost elements, providing a more accurate basis for setting selling prices. By implementing the full costing method, BUMDes can improve cost management efficiency and obtain more accurate information for managerial decision-making. Furthermore, applying the full costing method enables BUMDes to better understand the impact of fixed costs on the overall profitability of their products. By factoring in all costs, including overheads and depreciation, BUMDes can make more informed decisions regarding pricing strategies and resource allocation. This method also allows for greater transparency in cost structures, which is essential for effective financial planning and budgeting. Ultimately, the full costing method will contribute to improved financial sustainability and long-term profitability for BUMDes Sukoharjo, helping them navigate challenges in the competitive market of traditional food production.

The Unnoni Weaving Center is a community-led, small and medium-sized enterprise (SME) development center for traditional weaving. Despite its significant potential, many entrepreneurs in this center face challenges in determining appropriate product prices. They typically rely solely on intuition or follow market prices without considering all production cost components, resulting in very small profit margins and even the risk of incurring losses. In response to these challenges, this community service program was designed to improve the ability of SMEs to determine more rational, measurable, and profitable selling prices through comprehensive and applicable training in production cost calculations. The methods employed included outreach, workshops, intensive mentoring, and hands-on simulations on pricing based on real costs and reasonable margins. The program was conducted in two sessions at the Unnoni Weaving Center Hall, involving 25 local weaving entrepreneurs. The results showed significant improvement, with participants' understanding of identifying production cost components increasing by 76%, while approximately 80% successfully conducted simulations for determining selling prices, taking into account raw materials, labor, overhead costs, and profit margins. The tangible impact of this activity is seen in increased business literacy, more systematic calculation skills, and the confidence of SMEs in determining prices and negotiating with consumers and business partners. Furthermore, this activity is expected to be a starting point for the implementation of a simple financial recording system, increased operational efficiency, and the development of a branding strategy for Unnoni woven products so they can compete more professionally, sustainably, and with high competitiveness in both local and global markets.

The production process of graphite glass at ABC faces challenges in the form of waste that has an impact on low operational efficiency. Waste in production activities can affect the quality, cost, and timeliness of product completion. This study aims to identify the most dominant types of waste and provide relevant improvement recommendations to improve production efficiency. The method used is Value Stream Mapping (VSM), a visual approach that maps the flow of the production process from raw materials to final products. The research stage is carried out through direct observation on the production floor, time study, interviews with employees, and documentation of production activities. The results of the analysis show that the most dominant form of waste is overprocessing, which is a repetitive activity that does not add value to the product. This causes longer production cycle times and reduces the effectiveness of resource use. To overcome this, this study provides several recommendations, including: combining production processes that have similar functions, redesigning workflows to make them more concise, and eliminating activities that do not provide added value. The implementation of this improvement has proven to be effective by increasing the Process Cycle Efficiency (PCE) value from 45% to 67%. The increase in PCE reflects that the production process has become more efficient, the workflow is smoother, and the rate of waste has decreased significantly. In addition, the results of this study also confirm that the application of the VSM method can be a strategic solution in identifying sources of inefficiency, designing continuous improvements, and increasing the competitiveness of companies. Thus, the company is expected to continue to evaluate, control, innovate, and improve technology so that efficiency achievements can be maintained, expanded, and improved consistently and sustainably in the future.

Indonesia has a rich cultural heritage, one of which is batik, which has become a national cultural heritage and is recognized by UNESCO as a world intangible cultural heritage. Along with the development of digital technology and the increasingly dynamic needs of society, innovations in the form of digital batik have emerged, opening new opportunities in the preservation and development of traditional batik motifs. Digital batik not only allows efficiency in the production process but also expands the reach of creative expression through the exploration of new, more modern forms, colors, and media. This creative research aims to explore the shape and color of the female beetle (Coccinellidae) as inspiration in creating digital batik motifs that are then applied to mugs using digital printing techniques. The method used is exploratory with an artistic practice approach, involving stages ranging from visual concept design, digital sketching, color exploration, to the printing process on ceramic media. The design process was carried out digitally using the Ibis Paint application on a mobile device, which demonstrates that batik works can be created flexibly with the help of simple technology. The results of this creation are 15 digital batik works with the visual character of the female beetle that have been artistically modified without losing their distinctive shape and striking color. Each design measures 20 x 8 cm and is printed on a cylindrical mug with a curved surface. This research demonstrates that natural elements such as insects can be a rich source of aesthetic inspiration for developing contemporary batik motifs. Furthermore, this work demonstrates that modern technology can play a crucial role in maintaining the relevance and appeal of traditional arts like batik in the era of globalization and digitalization.

Pesidi Village, located in Grabag Subdistrict, Magelang Regency, is a highland region with promising potential in agriculture and livestock, particularly sheep farming. However, one of the major challenges faced by local farmers is the limited availability of forage during the dry season, coupled with the low utilization of agricultural by-products such as rice straw. These constraints often hinder livestock productivity and pose risks to feed security. To address this issue, a community service program was conducted with the aim of introducing and demonstrating local-based feed processing technologies, including silage, ammoniation, and Urea Mineral Block (UMB) production. The activity was implemented in several stages: problem identification, socialization, education, training, and monitoring of farmer implementation. Through this participatory approach, farmers were given hands-on training and practical guidance on processing alternative feed sources to ensure the availability of nutritious and sustainable livestock feed. The results showed that farmers began adopting UMB as a feed supplement due to its practicality and visible benefits in maintaining livestock health and productivity. However, silage and ammoniation methods were not yet widely adopted, mainly due to limited experience, lack of supporting equipment, and the perception that the processes were relatively complex. Despite these challenges, the program succeeded in raising farmer awareness of the importance of feed diversification and the optimization of agricultural waste. The training provided valuable insights into how the integration of silage, ammoniation, and UMB can increase feed efficiency, reduce dependency on fresh forage, and support sustainable livestock management. The implementation of these three technologies holds significant potential to enhance sheep farming productivity in rural highland communities, while simultaneously strengthening food security and supporting environmentally friendly agricultural practices.

The agricultural sector plays a crucial role in fulfilling food needs, but it continues to face several challenges, including limited land, climate change, and the need for more cost-efficient production methods. To address these challenges, the application of Artificial Intelligence of Things (AIoT) technology emerges as a promising solution to enhance productivity and efficiency in farm management. AIoT technology integrates artificial intelligence (AI) and the Internet of Things (IoT), enabling smarter decision-making, automation, and real-time data analysis in agricultural practices. This community service activity aimed to provide AIoT technology training to the Satria Tani Hanggawana Farmers' Group in Kalisapu Village, Slawi Sub-district, Tegal Regency, focusing on premium melon cultivation. The methods used in the activity included presentations on relevant materials, an introduction to AI and IoT-based Smart Farming technology, hands-on practice in a greenhouse, and interactive discussions. These methods were designed to equip participants with practical knowledge about integrating AIoT technology into their agricultural operations, enabling them to apply it directly to melon cultivation. The results of the activity showed a significant increase in the participants' understanding of agribusiness management, basic bookkeeping practices, and the application of AIoT in melon cultivation. The participants exhibited high enthusiasm, actively engaging in discussions and successfully performing practical exercises. This training was effective in improving farmers' knowledge and motivating them to adopt AIoT technology in their farming operations. The program has been instrumental in encouraging the use of smart farming techniques, which can lead to more efficient and sustainable farming practices. It is recommended that ongoing support, including follow-up activities and further training, be provided to ensure the sustainability of the technology implementation and continue to improve local food security

UD. Indokarya Brass is a company engaged in the brass handicraft industry with its main products being door handles and bells. The main raw materials used in the production process include brass, copper, tin, and aluminum, which are obtained from suppliers both within and outside the city. On average, raw materials are received weekly with quantities of 50–100 kg of brass, 7–10 kg of copper, 10–15 kg of tin, and 3–5 kg of aluminum. In addition, the company also uses additional materials in the form of thinner and epoxy purchased from nearby hardware stores with less frequent purchases, namely 5–10 liters of thinner every month and around 5 kg of epoxy every two months. To date, the company has not had a structured policy for procurement and control of raw material inventory. This condition results in excess inventory of several types of raw materials which actually incurs high costs, both in terms of storage costs and warehouse maintenance costs. This excess inventory ultimately has an impact on reduced efficiency and decreased company profits. This study was conducted to analyze the existing inventory system and compare the company's current policy with a proposed method for more optimal inventory control. The calculation results show that the proposed method is able to provide significant inventory cost savings, namely 83.25% in brass raw materials, 15.28% in copper, 14.6% in tin, 43.37% in aluminum, 4.66% in epoxy, 4.2% in thinner, and 40.7% in other raw materials. Thus, the implementation of the right inventory control method can improve operational efficiency and help companies reduce cost burdens, so that profits can be more optimal.

This study aims to analyze the process of preparing operational budgets in micro, small, and medium enterprises (MSMEs) of Pempek Love Palembang, which are engaged in the culinary sector typical of South Sumatra. Pempek Love Palembang is one of the business actors that plays a role in maintaining culinary traditions while contributing to the local economy. The research approach used is quantitative descriptive, with data collection techniques through direct interviews with business owners. Interviews are focused on operational activities that cover all stages of production to sales. The scope of analysis includes the preparation of various budget components, including sales budgets, production and inventory costs, raw material budgets, direct labor budgets, overhead costs, operational costs, cost of goods sold (COGS), and profit and loss budgets. Based on the findings, it is known that Pempek Love Palembang has not prepared a budget systematically and well documented. This is due to the limited knowledge of owners and employees about the concept of budget planning, so that the financial management process runs less than optimally. The absence of a structured budget makes it difficult to evaluate performance in a measurable manner and limits the ability of businesses to project profits accurately. This study confirms that the implementation of a good operational budget is not only beneficial for setting clear targets, but also serves as a cost control tool and a basis for strategic decision-making. With proper budget planning, MSMEs such as Pempek Love Palembang can increase efficiency, maintain financial stability, and expand business development opportunities in the future. The recommendation of this study is simple financial management training for MSME actors to be able to prepare budgets independently, accurately, and sustainably for more sustainable and stable business growth.