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Ridwan Hermawan; Yurna Yurna; Nisa Putri Wulandari; Emat Muslihat; Hasbulloh Karim Alfauzi +1 more

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The challenges of modernity, including the secularization of knowledge, the fragmentation of values, and the increasingly pragmatic and utilitarian orientation of education, require a fundamental renewal of Islamic educational philosophy. In practice, Islamic education is often confined to normative and textualistic approaches that emphasize the transmission of doctrinal knowledge, which limits its responsiveness to social dynamics, scientific developments, and contemporary needs. This condition weakens the critical capacity of Islamic education in shaping individuals who are faithful, rational, and morally integrated. Accordingly, this study aims to examine Islamic educational philosophy from the perspective of critical thought reconstruction as an effort to address the challenges of modernity without shifting the fundamental principles of faith that serve as its normative foundation. This study employs a theoretical research approach through library research, using qualitative analysis of academic books, peer-reviewed journal articles, and relevant scholarly works on Islamic educational philosophy and critical thought. The analysis focuses on the ontological, epistemological, and axiological dimensions of Islamic education within the framework of critical reconstruction. The findings indicate that the reconstruction of Islamic educational philosophy is both an epistemological and practical necessity in responding to modern challenges. This reconstruction is not directed toward the domain of ʿaqīdah, which is qaṭʿī and normative in nature, but rather toward renewing modes of thinking, operational value systems, and educational practices. Consequently, Islamic education should function not merely at a normative level but as an effective instrument for individual and social transformation.

Nurul Juwariyah; Nur Hasanah; Titi Purbo Sari; Hendra Wijaya

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to enhance the capacity of UMKM Mentari Padangsari in developing visual content to strengthen branding and competitiveness. It is hoped that this training activity will have an impact on the development of MSMEs in Padangsari sub-district.The main problems faced by partners include limited skills in creating product photos, graphic designs, promotional videos, and managing social media consistently. The program was implemented through training, mentoring, and evaluation stages involving 14 UMKM actors in Padangsari Village, Semarang City. Training materials focused on product photography using smartphones, simple graphic design, short promotional videos, visual storytelling, and the use of digital platforms such as social media and Google Business are  considered very necessary in this era of rapid technological development. The results show increased knowledge and skills among UMKM actors in producing more attractive visual content, improving brand identity, and enhancing engagement on social media. This program contributes to strengthening UMKM competitiveness and supports sustainable digital-based marketing practices.

Sri Wahyuningsih Nugraheni; Nopita Cahyaningrum

International Journal of Health and Medicine 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

The implementation of the Health Workload Analysis (ABK Kes) method reveals both strengths and weaknesses, particularly regarding the suboptimal execution of core tasks such as filing and distributing medical records. This study aims to compare the workload of health human resources (SDMK) between primary and advanced healthcare facilities—specifically Banyudono 1 Public Health Center and Indriati Boyolali Hospital—both of which have implemented hybrid medical record systems. Using primary data collected through interviews and observations and analyzed via the ABK Kes method, the results indicate a need for 10 additional staff members in the Casemix Unit at Indriati Boyolali Hospital and 2 additional medical record practitioners at Banyudono 1 Public Health Center. The Available Working Time (WKT) at the Public Health Center was set at 75,000 based on the Minister of PAN-RB Regulation No. 1 of 2020, whereas the Hospital used real-time calculations. While the Public Health Center aligns its policies with Ministry of Health Regulation No. 19 of 2020, the Hospital adjusts its staffing needs based on the ABK Kes results. Given that this method focuses primarily on quantity, future research and development (R&D) should integrate Lean Thinking for process analysis, ABK Kes for capacity, Queueing Theory for dynamic analysis, and NASA-TLX for psychological evaluation to provide a more holistic assessment of staffing needs.

Muhammad Toha; Ika Rustika Zaenah; Nisa Munajiyah; Dian Laili Rahmah; Siti Zulfa Laeliyah Bilqis Tadzkir Putri +1 more

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Digital transformation in education requires Early Childhood Education (ECE) teachers to develop competencies in utilizing digital-based learning media. However, in rural ECE contexts, the use of technology remains limited due to the lack of contextual and sustainable training. This community service program aims to enhance the digital learning media competencies of teachers at PAUD Ath-Thoyyibah in Pangadegan Village through the Asset-Based Community Development (ABCD) approach. The program was implemented through stages of community asset mapping, collaborative action planning, practice-based training, and post-training mentoring and reflection. The results indicate that ECE teachers were able to develop simple digital learning media based on images, videos, and audio tailored to early childhood characteristics. In addition to improving technical skills, the program increased teachers’ self-confidence and fostered collaborative networks within the educational community. These findings demonstrate that the ABCD approach is effective in strengthening ECE teacher capacity by emphasizing local asset utilization and active community participation. This program contributes to improving the quality of early childhood learning and strengthening adaptive educational communities in response to technological development.

Fredi Mainassy; Eva Lisantri; Sulviyani Suardi

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The BIMP-EAGA Vision 2035 (BEV 2035) marks a significant paradigm shift in border management in Southeast Asia, with a primary focus on integrating a more inclusive, open, harmonized, and resilient system. In this context, sea-based border crossing posts (PLBN) in Indonesia, such as the Sebatik PLBN, the Serasan PLBN, and the Miangas and Marore Border Crossing Stations (BCS), play a strategic role as maritime connectivity nodes connecting Indonesia with neighboring countries. The transformation of these PLBNs faces several challenges, particularly related to the disharmony of CIQS (Customs, Immigration, Quarantine, and Security) regulations between countries, technical obstacles related to non-conventional vessels (NCSS), and inadequate port infrastructure. To overcome these obstacles, strategic measures are needed, such as revising cross-border trade agreements, increasing quarantine capacity and facilities, and strengthening maritime logistics networks between countries. Furthermore, the development of a sustainable blue economy in border areas is crucial to ensure that the PLBN functions not only as an administrative checkpoint but also as a key facilitator in driving economic growth based on maritime resources. Within the framework of the BIMP-EAGA Vision 2035, the Integrated Maritime PLBN is expected to reduce dependence on informal trade and improve the quality of life of border communities by accelerating connectivity, developing the maritime economic sector, and opening international market access for local products. Thus, the PLBN must transform into a catalyst for inclusive and environmentally friendly economic development in Indonesia's border regions.

Dyah Mustika Wardani; Lilik Edi Saputro; Nova Yudha Andriansyah Putra; Gilang Fahreza

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

Kali Baru Lake is a community-based pilot tourism destination in Bekasi City managed by the Kali Baru Tourism Awareness Group (Pokdarwis Danau Indah Kalibaru). Preliminary observations indicate that destination management still faces limited human resource capacity, inadequate safety facilities, and the absence of a structured risk management document as a governance instrument. This community service program aims to strengthen the institutional capacity of the Pokdarwis through assistance in developing a risk management document, tourism safety training, formulation of operational standard operating procedures (SOPs), and enhancement of risk communication. The implementation method applied a participatory approach consisting of initial assessment, training, document development workshops, implementation of safety-supporting facilities, and evaluation. The results show the completion of a risk management document based on hazard identification and mitigation, the establishment of several safety and operational SOPs, the availability of risk communication media, and improved knowledge and skills of Pokdarwis members in managing sustainable tourism destinations. This program contributes to strengthening destination governance professionalism, enhancing tourism safety, and improving the readiness of Kali Baru Lake as a safe and sustainable community-based tourism destination.

Syahrul Tanjung; Mursal Amri Harahap; M Taufiq Aldiansyah; Heri Yunus; Siti Aisyah

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving local economic development, particularly in rural areas that rely on the utilization of local natural resources. However, many MSMEs still face challenges in marketing aspects, especially limited use of digital technology, weak branding, and unattractive product packaging. This community service activity aims to strengthen the marketing strategy of the “Nek Surati” cassava chips MSME located in Dolok Village, Nagori Boluk, Bosar Maligas District, Simalungun Regency. The methods employed include field observations, interviews with MSME actors, descriptive analysis of existing problems, and practice-based (hands-on) assistance through digital marketing training, improvement of packaging design, and strengthening of product branding. The results indicate an increase in the digital readiness of the MSME actor, as evidenced by the adoption of WhatsApp Business, the creation of digital product catalogs, and the utilization of social media as a promotional tool. In addition, improvements in packaging design and brand identity enhanced the visual appeal and product image in the eyes of consumers. This assistance activity had a positive impact on improving the marketing capacity of the MSME and opened opportunities for expanding market reach. With continuous assistance, the “Nek Surati” cassava chips MSME has the potential to increase its competitiveness and contribute more significantly to the local economy.

Ari Supriadi; Hayati Hayati; Rina Dwi Anggaraeni; Rini Rahmawati

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The rapid development of digital technology has encouraged local governments to reform public service delivery in order to become more effective, transparent, and responsive to community needs. Pandeglang Regency, as a region that is gradually implementing digital-based public service innovations, faces both challenges and opportunities in this transformation process. This study aims to analyze the role of local government in improving public services through digital innovation in Pandeglang Regency by examining the forms of innovation implemented, the implementation process, and the perceived impacts on the community. This research employed a qualitative descriptive approach, with data collected through in-depth interviews, observations, and document analysis. The findings indicate that the local government plays a crucial role in promoting digital innovation through policy formulation, institutional coordination, and the provision of supporting resources. The implementation of digital innovation has contributed to improved service efficiency, increased access to information, and enhanced service transparency. However, the effectiveness of these innovations remains uneven due to limitations in human resource capacity and varying levels of digital literacy among citizens. The implications of this study suggest that successful digital innovation in public services requires sustained commitment from local governments, continuous capacity building for public officials, and inclusive service strategies to ensure that the benefits of digital transformation are equitably experienced across different segments of society.

Hidayati Purnama Lubis; Rahayu Mayang Sari; Riska Franita

Ekspresi : Publikasi Kegiatan Pengabdian Indonesia 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This community service activity aims to improve the capacity and strengthen the digital literacy of Micro, Small, and Medium Enterprises (MSMEs) in Klambir Lima Kebun Village, Hamparan Perak District, in utilizing digital technology as a means of marketing their products. The main problems faced by MSME players in this village are a low understanding of digital marketing strategies, limited effective use of social media, and a lack of ability to manage digital content that is attractive and suitable for the target market. Through this community service activity, participants were equipped with basic knowledge and digital literacy, digital marketing strategies, the use of e-commerce platforms, and techniques for creating photo and video-based promotional content. The implementation methods included socialization, practical training, and mentoring for community service participants. The results of the activity showed an increase in the understanding and skills of MSME actors in managing digital business accounts and utilizing social media such as Instagram, Facebook, and WhatsApp Business as effective marketing tools. With this activity, it is hoped that MSME actors in Klambir Lima Kebun Village will be able to expand their market reach, increase sales, and adapt to the development of the digital economy in a sustainable manner.

Eka Prastyo; Aminullah Aminullah

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The development of e-Government has become a key strategy in modernizing public administration in various countries, including Australia and Indonesia. The application of information and communication technology in government administration aims to improve bureaucratic efficiency, the quality of public services, and realize the principles of good governance. This study aims to analyze and compare the development of public administration in the implementation of e-Government in Australia and Indonesia. The research method used is a qualitative approach with a literature review of relevant and accessible scientific journals, academic books, and policy documents. The results show that Australia has a higher level of e-Government maturity, characterized by good digital service integration, infrastructure readiness, and adequate human resource capacity. Meanwhile, Indonesia has shown significant progress through the implementation of the Electronic-Based Government System (SPBE), but still faces challenges such as infrastructure gaps, limited apparatus competency, and fragmented service systems. This research is expected to contribute concepts to the development of e-Government policies and public administration reform in Indonesia.  

Muhammad Toha; Yulia Suryani; Eneng Hamidah; Tia Sri Winangsih; Ranti Ranti

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Tajwid learning in rural mosque communities (DKM) is generally conventional, unstructured, and has not optimally utilized community potential, resulting in low quality of Qur’anic recitation (tahsin). This community service aims to improve the quality of santri’s Qur’anic recitation at DKM Al-Islah, Pangadegan Village, Pagelaran District, Cianjur Regency, through learning the Matan Tuhfatul Athfal using an Asset-Based Community Development (ABCD) approach. The method applied the ABCD framework through the stages of discovery, design, delivery/action, and reflection and sustainability, involving local ustadz, DKM administrators, and santri as key participants. The results indicate that mapping and utilizing local assets successfully established a more structured, participatory, and sustainable tajwid learning system. The integration of Matan Tuhfatul Athfal with peer learning increased active participation, self-confidence, and accuracy of Qur’anic recitation among santri. Furthermore, the program strengthened the institutional capacity of the DKM and fostered a strong sense of community ownership of the learning process. This study concludes that integrating classical matan-based learning with a community empowerment approach is an effective strategy for sustainably improving the quality of Qur’anic recitation in rural DKM settings.

Bakri Bakri; Badriyah Badriyah; Retno Widowati; Mira Firlana

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

The rapid development of digital technology requires communities to possess basic digital marketing literacy and skills in order to adapt to technology-based communication and marketing patterns. The main problem faced by the target participants in this Community Service Program was the low level of understanding and basic skills in utilizing digital media, particularly YouTube and TikTok, for promotion and information dissemination. This program aimed to enhance the capacity of beginners through an applied and contextual basic digital marketing training. The method employed an educative and participatory approach through interactive lectures, discussions, and hands-on content creation practices. The results indicate an improvement in participants’ understanding of digital marketing concepts, their ability to use social media functionally, and their initial readiness to produce simple digital content. These findings confirm that a beginner-oriented training model is effective as a community empowerment instrument in the digital era. This program contributes to strengthening digital literacy and has the potential to be replicated in other communities with similar characteristics.

Salsabilla Fatin; Dian Nabila Septiani; Alifia Herman; Ilham Pramudya; Siti Hikmah

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aims to explore the dynamics of psychological empowerment among women entrepreneurs by examining how they construct entrepreneurial identity, develop competence, cultivate independence, and generate social impact through their business activities. The background of this research stems from the need for women in micro and small enterprises to receive support that extends beyond technical skill development, emphasizing psychological aspects such as self-belief, personal control, and decision-making capacity. Employing a qualitative phenomenological approach, this study involved three women entrepreneurs selected through purposive sampling. Data were collected using semi-structured interviews to capture the participants’ subjective experiences in managing their businesses. The findings reveal four central themes: entrepreneurial identity shaped by personal values and lived experiences, competence that evolves through continuous learning and problem-solving, independence reflected in decision-making and business management, and social impact manifested in the creation of economic opportunities and contributions to the surrounding community. These results illustrate that psychological empowerment among women entrepreneurs is a dynamic process formed through the interaction of personal experiences, entrepreneurial practices, and community support. The study emphasizes the importance of empowerment programs that integrate psychological strengthening alongside technical training, with communities serving as vital spaces for collective learning and mutual support. Recommendations highlight the need for holistic empowerment models that consider the sociocultural context of women entrepreneurs and foster sustainable growth in both personal and business capacities.  

Trisnani Widowati; Mia Hafizah Tumangger; Kartika Dwi Hapsari; Itsnayni, Itsnayni; Wanda Febi Safira +2 more

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Family management plays a pivotal role in establishing equilibrium between emotional dynamics and communication among family members. The family environment constitutes the primary context in which children learn to interact, communicate, and develop their character. Parental communication patterns, along with their capacity for emotional regulation, serve as critical determinants of a supportive home atmosphere conducive to children’s developmental and educational outcomes. This study aims to examine the influence of communication management and emotional management within the family on the development of children’s emotional intelligence and their overall academic success. This research employs a literature review approach by critically analyzing various sources, including scholarly journals, books, and relevant empirical studies. The findings indicate that effective communication management characterized by openness, empathy, and mutual respect strengthens parent child emotional bonds, enhances learning motivation, and improves academic achievement. Furthermore, sound emotional management enables parents to regulate stress and model appropriate self-control, thereby fostering a harmonious and productive learning environment within the household.

Hasbiyadi Hasbiyadi; Abd. Mansyur; Zulfkri Soekarno; Ansir Launtu; Lucina Kanji +2 more

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Women's empowerment at the village level is a strategic step in strengthening household economics, especially in transitional areas such as Sunggu Manai Village, Pattallassang District. The main problems faced by partners are low productive skills and a lack of financial literacy, leading to economic dependence and vulnerability to illegal lending schemes. This community service activity aims to increase women's economic capacity through technical skills training and financial management. The method used is Asset-Based Community Development (ABCD) with stages of socialization, hardskill training (making processed products), and financial literacy workshops (cash management and investment awareness education). The results of the activity showed an increase in participants' knowledge by 45% based on pre-test and post-test scores. Furthermore, participants were able to manufacture products with marketable packaging standards and gained a new understanding regarding the separation of business cash from domestic cash. The conclusion of this activity is that the integration of practical skills and financial intelligence can encourage women's economic independence and create more sustainable family financial resilience.

Hasbiyadi Hasbiyadi; Abd. Mansyur; Zulfkri Soekarno; Ansir Launtu; Lucina Kanji +2 more

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Women's empowerment at the village level is a strategic step in strengthening household economics, especially in transitional areas such as Sunggu Manai Village, Pattallassang District. The main problems faced by partners are low productive skills and a lack of financial literacy, leading to economic dependence and vulnerability to illegal lending schemes. This community service activity aims to increase women's economic capacity through technical skills training and financial management. The method used is Asset-Based Community Development (ABCD) with stages of socialization, hardskill training (making processed products), and financial literacy workshops (cash management and investment awareness education). The results of the activity showed an increase in participants' knowledge by 45% based on pre-test and post-test scores. Furthermore, participants were able to manufacture products with marketable packaging standards and gained a new understanding regarding the separation of business cash from domestic cash. The conclusion of this activity is that the integration of practical skills and financial intelligence can encourage women's economic independence and create more sustainable family financial resilience.

Harmen Harmen; Taufik Al Ikhwan; Riswan Rambe

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Koperatives are a form of people-based economic organization that play a strategic role in improving community welfare and strengthening the national economy. However, many cooperatives still face organizational and managerial challenges that limit their economic performance. This study aims to analyze the relationship between cooperative organizational structures, governance mechanisms, and the economic performance of cooperatives in the context of modern economic transformation. A qualitative descriptive approach was employed to gain an in-depth understanding of organizational practices within cooperatives. Data were collected through in-depth interviews, participatory observation, and document analysis involving cooperative managers, members, and supervisors selected purposively. The findings indicate that cooperatives with clear organizational structures, professional management, transparent governance, and active member participation tend to demonstrate better economic performance and sustainability. Conversely, weak organizational arrangements and low member involvement are associated with stagnation in cooperative economic activities. These results highlight that organizational quality is a key determinant of cooperative success, not merely financial factors. The study implies that strengthening cooperative governance, improving human resource capacity, and enhancing member participation are essential strategies to increase the competitiveness of cooperatives in the digital economy era. This research contributes to the development of cooperative economic theory and provides practical recommendations for cooperative managers and policymakers.

Jodi Putra Aljabbar; M.Zacky Aulya; Mahendra Gilang; Ilham Swandanang; Dicky Pratama

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Digital transformation has become a strategic necessity for both public and private organizations in improving efficiency, service quality, and competitiveness in the digital era. The success of digital transformation is greatly influenced by the readiness and planning of integrated and sustainable IT infrastructure. This study aims to analyze the role of IT infrastructure planning in supporting the implementation of organizational digital transformation. The method used is a systematic literature review of scientific publications relevant to the topic of IT infrastructure, strategic information system planning, and digital transformation. The review results indicate that IT infrastructure serves as the main foundation of digital transformation, encompassing hardware, software, networks, data centers, information security, and human resources. Poorly planned IT infrastructure has the potential to cause various issues, such as limited technology capacity, digital divides, cybersecurity risks, and investment inefficiencies. Therefore, strategic IT infrastructure planning that aligns with the organization's vision is required, supported by adequate funding, human resource competency development, and adaptive digital leadership to ensure the successful and sustainable implementation of digital transformation.

Dykha Arda Wiranata; Mohammad Robbi Zidni Firmansyah; Angga Jibrilda Syahrial

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The creative economy industry serves as a strategic pillar of the national economy, experiencing significant transformation in the digital era. This study aims to comprehensively analyze the pattern of human resource (HR) competency gaps within priority subsectors of Indonesia's creative economy and formulate effective, multi-stakeholder development strategies. Employing a Systematic Literature Review (SLR) methodology, this research rigorously analyzes 30 scientific journal articles, government reports, and publications from global institutions published between 2014 and 2024. The findings delineate three primary clusters of competency gaps: (1) The Digital-Technical Competency Gap, encompassing deficiencies in data analytics, specialized software mastery, and digital content creation tools; (2) The Digital-Business Competency Gap, which includes shortcomings in digital financial literacy, online business model development, and management of digital intellectual property rights; and (3) The Social-Cognitive Competency Gap, highlighting needs in adaptability, complex problem-solving, and effective virtual collaboration. In response, this paper proposes an integrative strategic framework grounded in a collaborative multi-stakeholder approach. Key recommendations include revitalizing educational curricula through industry-embedded learning and micro-credential integration, developing agile and accessible training ecosystems featuring bootcamps and digital platforms, and fostering supportive policies through fiscal incentives and the alignment of national qualification frameworks with digital skill standards. The successful implementation of this synergistic strategy is expected to significantly enhance the adaptability, innovation capacity, and global competitiveness of Indonesia's creative workforce, thereby ensuring the sustainable growth of the creative economy sector in the face of rapid digital disruption.

Yasmir Yasmir; Mela Sari; Tarjo Tarjo

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Usaha Mikro Kecil Menengah (UMKM) play a strategic role in Indonesia’s economy, serving as key drivers of inclusive economic growth and major contributors to employment creation. Despite their importance, many UMKM operators continue to face significant challenges in financial management, particularly due to the absence of structured and systematic financial record-keeping practices. This condition is also evident among UMKM in Kuning Gading Village, Unit XVIII Kuamang Kuning, where most businesses are still managed in a traditional manner with inadequate bookkeeping systems. This community service program aims to enhance financial literacy and strengthen the capacity of UMKM actors to implement simple bookkeeping as a foundation for effective business financial management. The methods employed include needs assessment through field observation, educational and practical training sessions, hands-on mentoring, and evaluation using pre-test and post-test instruments. The results indicate a significant improvement in participants’ understanding and skills related to transaction recording, separation of business and personal finances, and preparation of simple cash flow statements. Evaluation outcomes show an increase in competency scores from an initial range of 20%–40% to 75%–85% after the training. Furthermore, the program fostered a positive shift in participants’ mindset toward more professional and accountable business management practices. Therefore, the implementation of simple bookkeeping is proven to be an effective initial strategy for strengthening MSME financial governance and supporting sustainable business development at the local level.