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The rise in corruption cases in Indonesia significantly hampers investment, impacts national economic growth, and undermines the integrity of public institutions. This study highlights the strategic role of public mobilization as guardians of transparency in preventing potential corruption at the Danantara Investment Management Agency (BPI). Using a normative legal research approach enriched by qualitative analysis of the regulatory framework and best practices, this study examines the legal basis supporting public participation and formulates an effective corruption prevention strategy in the digital era. The results show that optimizing the role of the public through information transparency and the use of information and communication technology (ICT) plays a crucial role in building accountability and detecting irregularities. Access to audit data, financial evaluations, and public information is an important instrument in strengthening oversight. The use of ICT allows the public to analyze anomalous patterns, assess institutional performance, and provide constructive feedback on investment management policies. However, this mobilization faces significant challenges. First, the complexity of financial and regulatory data often makes it difficult for the general public to interpret. Second, limited digital literacy hinders the public's ability to utilize oversight technology. Third, the urgent need for certainty of legal protection for whistleblowers or oversight participants is a determining factor in the success of the mobilization. Therefore, strengthening regulations that guarantee legal protection, increasing digital literacy capacity, and developing user-friendly public oversight platforms are necessary. Synergy between the government, investment management institutions, and the public is key to creating a transparent, responsive, and adaptive oversight system to technological developments. This way, the active role of the public can be optimized to strengthen the integrity of BPI Danantara and promote a healthy investment climate in Indonesia.

Wise financial management from adolescence is an important skill that needs to be instilled early. However, low levels of financial literacy among students often make it difficult for them to manage their pocket money effectively. This community service activity aims to provide financial literacy education to students of SMA Negeri 3 Medan to improve their understanding and skills in managing their pocket money wisely and responsibly. The activity implementation methods included interactive counseling, group discussions, and simple financial planning simulations. The results of the activity showed an increase in students' understanding of basic financial literacy concepts, such as the importance of saving, budgeting, and distinguishing between needs and wants. Furthermore, students also showed high enthusiasm in participating in the activity and were able to independently develop personal financial plans. This education is expected to provide initial provisions for adolescents in developing healthy financial habits and encourage the creation of a more financially literate young generation

The family is an essential social unit that contributes significantly to the protection of children's rights and welfare. In the context of Indonesian law, the legal status of children born out of wedlock was severely limited before the Constitutional Court Decision No. 46/PUU-VIII/2010. This study aims to examine changes in the legal status of out-of-wedlock children and their implications for custody after the decision. This research uses a qualitative method with a literature research approach, through the analysis of primary and secondary legal materials, such as Constitutional Court decisions, scientific literature, legal journals, and relevant laws and regulations. Prior to the Constitutional Court's ruling, children born out of wedlock were only recognized as having a civil relationship with their mother and mother's family, which had an impact on limited children's access to legal identity, custody, and inheritance. However, the Constitutional Court Decision No. 46/PUU-VIII/2010 opens up the opportunity to recognize the legal relationship between an out-of-wedlock child and his biological father, as long as it can be scientifically proven (through DNA tests) and legally. This change strengthens the position of children in obtaining custody (alimentasi), including the right to maintenance, protection, education, and financial support from the biological father. This ruling reflects significant progress in the protection of children's rights and the application of the principle of non-discrimination in Indonesian family law. Nevertheless, implementation in the field still faces challenges, both administratively, such as the convoluted recognition process, and socially, especially the stigma against children out of wedlock. Other challenges include low public legal literacy, limited access to scientific proof institutions, and the non-optimal role of the state in guaranteeing the rights of children born out of wedlock.

This research investigates the strategic role of the National Amil Zakat Agency (BAZNAS) of Cirebon City in fostering economic independence among mustahik (zakat recipients) through productive zakat programs that incorporate digital technology. The focus of this study is to explore how BAZNAS' empowerment initiatives go beyond simply providing capital by integrating structured business mentoring and facilitating digital transformation to stimulate entrepreneurial progress. By employing a qualitative approach with a case study framework, the research examines the real impact of BAZNAS' programs on the livelihoods of mustahik. Data for the study were gathered through semi-structured interviews with 12 mustahik participants, program coordinators from BAZNAS, and local field facilitators. Additionally, observations during entrepreneurship workshops and analysis of official documentation provided supplementary data to strengthen the research findings. The study reveals three key outcomes: increased access to business capital for productive ventures, a growing adoption of digital tools in the operations of micro-enterprises, and enhanced financial independence achieved through business development. The findings show that BAZNAS Cirebon City has effectively contributed to improving mustahik's business management skills, expanding their access to digital markets, and supporting sustainable entrepreneurship. These efforts align with the broader goal of zakat-based empowerment, especially in the context of digitalization. The study emphasizes that the integration of digital tools is vital to empower mustahik and increase their productivity, as it enhances their ability to reach broader markets and manage their businesses more efficiently. Furthermore, the research offers practical recommendations aimed at expanding digital literacy among mustahik, promoting technology-based entrepreneurship, and improving the delivery of digital financial services within zakat distribution programs. These recommendations seek to enhance the overall effectiveness of zakat-based empowerment initiatives in the digital age.

This community service activity was carried out with the aim of increasing the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Panda Village, Palibelo District, Bima Regency, particularly in the culinary MSME sector in terms of preparing digital-based financial reports. MSMEs often face obstacles in maintaining structured financial records, so intervention in the form of appropriate guidance and training is needed. The solution offered in this activity is the use of the General Accounting (AKU) application which is specifically designed to facilitate digital business financial recording. The community service activity was carried out through three main stages, namely: (1) an initial survey to identify the needs and level of understanding of participants regarding financial reports; (2) direct training and mentoring related to the use of the AKU application, which included an introduction to the application features, practice recording transactions, and simulation of creating financial reports; and (3) evaluation of the results of the activity to assess the effectiveness of the training. The results of this activity showed a significant increase in participants' understanding of preparing MSME financial reports. Before the training, only around 20% of participants had a basic understanding of financial recording. After the training, the level of understanding increased to 80%. Furthermore, 100% of participants were able to operate the AKU application effectively, understand its features, and successfully apply it to record transactions and prepare financial reports for their respective businesses. Thus, this activity has had a positive impact on the digital financial literacy of MSMEs and made a real contribution to supporting more professional and sustainable business management. It is hoped that this training can serve as a model for similar programs in other regions.

The development of information technology has brought about significant changes in the social, economic, and legal life of global society. On the one hand, digitalization creates efficiency and convenience in various activities, such as financial transactions, communications, and access to information. However, on the other hand, this progress has also given rise to a new form of crime known as cybercrime. Cybercrime differs from conventional crime in that it is committed through electronic systems that can cross national borders and involve a large number of victims. This crime encompasses various forms, such as data hacking, online fraud, and malware distribution. This research aims to examine the development of cybercrime as a form of modern crime in the digital era and to assess the response of Indonesian criminal law to these challenges. The method used is normative legal, with a statutory, conceptual, and case study approach. This research also examines existing regulations, such as Law Number 11 of 2008 concerning Electronic Information and Transactions (ITE) and Law Number 27 of 2022 concerning Personal Data Protection, in addressing cybercrime issues. The research results show that although Indonesia has several regulations related to cybercrime, their implementation still faces various obstacles. Some of the main obstacles include suboptimal law enforcement, limited technology and human resources, and low levels of public digital awareness. Therefore, regulatory reform, institutional capacity development, and increasing public digital literacy are essential. This is part of a national strategy to address cybercrime comprehensively and sustainably, in order to create a safer and more trustworthy digital environment.

This study aims to determine and analyze the potential and challenges of culinary businesses, the implementation of digitalization and halal certification, and the development of an effective and sustainable model for the "Resto Apung" culinary business to support food economic independence in coastal villages. The research was conducted at "Resto Apung" using a qualitative descriptive method with data collection techniques such as interviews, observations, and focus group discussions. The findings show that the "Resto Apung" business holds significant potential as a culinary destination with a strong attraction due to its unique location and menu offerings based on local marine products. However, several challenges hinder its development, including low digital literacy among business managers, lack of structured and professional management systems, and the absence of halal certification which is crucial in targeting broader Muslim consumer segments. Currently, digitalization has only been applied in the marketing aspect, primarily through social media, while other aspects such as financial management, customer service, and operational processes are still managed conventionally. Nevertheless, the managers have shown awareness and initiatives to improve, especially in recognizing halal certification as a strategic competitive advantage. The proposed development model integrates digitalization into all aspects of business management, enhances human resource capacity through technical and managerial training, and includes efforts to obtain halal certification. This holistic approach is expected to increase the competitiveness of the culinary business, optimize local potential, and ultimately contribute to the achievement of food economic independence in coastal areas.

The existence of online loan services in today's technological developments makes it easier for anyone who needs funds quickly because all processes can be done without face-to-face meetings. However, the conveniences offered are not without risks, especially for someone with low financial literacy. Lack of financial literacy in the use of online loan services often causes victims so that educational media is needed to help reduce this problem. Illustrated books were then chosen as one of the media for packaging information about online loans. The cover is the part of a book that is first seen visually, this aims to attract the attention of the target audience so that this study focuses on designing book covers. The data collection techniques used in this study are primary and secondary data collection techniques. Then analyzed using a mixed descriptive analysis technique. From the results of the analysis, the key word "Careful in Making Financial Decisions" was obtained, these keywords produce a cover design that is in accordance with the target audience.

This community service activity aims to improve the financial literacy of MSMEs in Giling Village, Pabelan District, Semarang Regency, through training on preparing simple financial reports. The training was conducted over one day and attended by 20 MSMEs from various business sectors, such as culinary, handicrafts, and trade. The methods used in this training included socialization of basic accounting materials tailored to the level of understanding of the participants, as well as hands-on practice in preparing financial reports, such as profit and loss statements and balance sheets. The material was presented in a simple and easy-to-understand manner, so that participants could immediately apply it to their businesses. Evaluation was carried out by observing the process of preparing financial reports by participants, using the provided practice sheets, and a feedback questionnaire that measured the extent of participants' understanding and changes in attitudes. The results of this activity showed that most participants were able to understand basic accounting concepts and were able to prepare simple financial reports quite well. This was also followed by an increase in participants' awareness of the importance of neat and orderly recording of daily transactions in running a business. Furthermore, this training succeeded in motivating participants to apply what they had learned in their respective businesses independently. Although this activity was short-lived, it had a very positive impact in building a strong foundation for more orderly and transparent financial governance among MSMEs. Therefore, it is recommended that follow-up training and regular mentoring be conducted to ensure the skills acquired can be applied sustainably and improve the ability of MSMEs to manage their finances professionally. Furthermore, this activity also provided a deeper understanding of the importance of sound financial planning for those wanting to start a business.

Micro, Small, and Medium Enterprises (MSMEs) have an important contribution in supporting the national economy, especially in terms of job creation and strengthening the local economy. However, most MSMEs still face challenges in compiling financial statements that are in accordance with applicable accounting standards. This study aims to analyze the extent to which the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) has been implemented by MSME actors, as well as identify the obstacles faced in the process. The research approach used is qualitative descriptive, with data collection techniques through interviews, direct observation, and document review. The findings of the study show that the level of understanding of MSME actors towards SAK-EMKM is still low, and the implementation of these standards is not evenly distributed. The main causative factors include limited accounting knowledge, lack of professional assistance, and lack of access to technical training. In addition, most MSMEs still rely on manual recording without referring to correct accounting principles, making it difficult in the audit process or applying for loans to financial institutions. Another obstacle is the lack of digital literacy in financial management, as well as the assumption that the preparation of financial statements is not a top priority. In fact, well-structured financial statements can be an important tool in business decision-making and open access to funding. This study recommends the importance of collaboration between the government, academics, and financial institutions to provide training, mentoring, and a simple reporting system that is in accordance with the characteristics of MSMEs. This effort is expected to increase the awareness and ability of MSMEs to manage finances in an accountable and transparent manner, as well as support business growth and sustainability in the long term.

This study aims to analyze the influence of financial literacy, financial technology, and financial management on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Gresik Regency. The background of this study is based on the importance of strengthening the financial aspects of MSMEs as a foundation in facing the challenges of competition and economic uncertainty. The method used is a quantitative approach by distributing structured questionnaires to 96 MSMEs selected through a purposive sampling technique. The collected data were then analyzed using SPSS version 26 software to examine the relationships and influences between variables. The results show that financial literacy has a positive and significant influence on the financial performance of MSMEs. This means that the higher the level of understanding of MSMEs regarding financial management, the better the financial performance achieved. Similarly, the use of financial technology has also been shown to have a significant positive effect. The use of digital financial services such as mobile banking, e-wallets, and digital bookkeeping applications can help MSMEs simplify transactions, financial recording, and access to financing, which ultimately improves efficiency and business results. Meanwhile, the financial management variable shows a moderate influence on financial performance. This indicates that financial planning, recording, and control practices in some MSMEs are still suboptimal and need to be improved to contribute more significantly to business performance. Overall, these findings underscore the importance of improving financial literacy and adopting financial technology as key strategies for strengthening MSME performance. This research provides practical recommendations for MSMEs and stakeholders to enhance their financial management capacity to encourage sustainable business growth in the digital era.

This study aims to analyze the influence of technological literacy, accounting information system maturity, and technology-based auditing on cyber risk in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The background of this research is based on the increasing adoption of digital technology by MSMEs, particularly in the management of financial information and business operations. However, this digital transformation has not been fully matched by system readiness or human resource competency, creating the potential for significant digital threats, including cyber risks that can impact business continuity. This study used a quantitative approach with a survey method involving 90 MSME respondents who have utilized digital accounting systems in their business activities. Data were collected through questionnaires and analyzed using multiple linear regression with the latest version of SPSS software. The results show that technological literacy and accounting information system maturity have a negative and significant effect on cyber risk. This means that the higher the level of technological literacy and the more mature the accounting information system implemented, the lower the level of cyber risk faced by MSMEs. On the other hand, technology-based audits did not show a significant impact on cyber risk, indicating that the effectiveness of audits using a technology approach is still suboptimal in the context of MSMEs. The coefficient of determination (R²) of 52.3% indicates that the variation in cyber risk can be explained by the three independent variables. This finding has practical implications for MSMEs and policymakers, namely the importance of strengthening technology and information systems capacity as a cyber risk mitigation strategy. Furthermore, there is a need to improve understanding and implement technology-based audits in a more structured manner to have a more significant impact on MSME digital security.

In the evolving dynamics of Indonesia's economy, unsecured loans or Kredit Tanpa Agunan (KTA) have rapidly grown as a popular financial solution. The ease of application and fund disbursement makes these products especially attractive to micro-entrepreneurs and lower-middle-income communities. However, behind the convenience lies a serious issue: a high rate of default or breach of contract (wanprestasi). This problem is exacerbated by the low level of legal literacy among the public, leading to a lack of understanding of their rights and obligations in financing agreements. Most individuals are also unaware that there is a faster, simpler, and low-cost legal mechanism available for resolving civil disputes—namely, the Small Claims Court procedure, as regulated by the Supreme Court Regulation (Perma) No. 4 of 2019. This mechanism can be utilized by the general public, especially clients of microfinance institutions and credit cooperatives, to resolve civil conflicts involving claims of up to IDR 500 million without going through complex litigation. To address this issue, this community engagement activity aimed to improve public legal understanding of the Small Claims Procedure through participatory-based training. The training involved 50 participants from microfinance institutions and savings and loan cooperatives. The methods used included legal counseling, mock court simulations, group discussions, and case studies to provide participants with practical knowledge of the procedures and benefits of filing small claims. The results of the activity indicated that 78% of participants reported a better understanding of the Small Claims mechanism after the training, and 65% stated they were more inclined to use it compared to conventional litigation routes. This training had a positive impact on raising legal awareness, potentially reducing default rates, and contributing to the development of a more inclusive, fair, and sustainable financial system.

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 research explores the influence of customer satisfaction on the financial performance of Perumda Tirtanadi, with a particular focus on the digital service system as a moderating factor. The study is driven by the growing urgency for digital innovation in public service sectors, particularly in the wake of the COVID-19 pandemic, which significantly altered customer engagement patterns. A quantitative method is adopted, employing Partial Least Squares–Structural Equation Modeling (PLS-SEM) using the SmartPLS 4 software to process the collected data. The analysis demonstrates that both customer satisfaction and digital services have independent and significant positive effects on financial outcomes. However, the interaction between these two variables does not show a statistically significant moderating effect. These findings underline the value of digital infrastructure as a strategic internal resource that supports financial growth. Nevertheless, the minimal moderating impact suggests that a portion of customers either lack access or sufficient skills to effectively utilize the available digital platforms. This study adds to the current body of knowledge by examining the interplay between digital transformation and customer satisfaction in shaping financial performance, framed through the Resource-Based View (RBV) theory. The research suggests that improving digital literacy and promoting better adoption of digital tools among customers is essential to fully capitalize on the benefits of technological advancement. Furthermore, it highlights the need for continuous training and support to ensure that all customers can engage with digital services effectively, thereby enhancing overall satisfaction and financial performance. By addressing these gaps, organizations can foster a more inclusive digital environment that benefits both the customers and the service providers.

Indonesia’s Islamic capital market has experienced remarkable growth in recent years, evidenced by the increasing number of investors and the rising market capitalization of Sharia-compliant stocks. This article aims to analyze the performance and management strategies of Sharia stock portfolios by reviewing academic literature published in Indonesia between 2019 and 2024. Utilizing a literature review methodology, the study compares the return and risk characteristics of Sharia stocks with those of conventional stocks. It also evaluates the applicability and effectiveness of classical portfolio theories—namely, the Markowitz Model and the Single Index Model—in managing Sharia-compliant investments. The findings reveal that Sharia stock portfolios often perform competitively and tend to exhibit greater resilience and stability during financial crises. This resilience is attributed in part to the rigorous stock screening mechanisms that comply with Islamic principles, excluding sectors and companies that do not meet Sharia criteria. Additionally, various macroeconomic factors such as inflation, interest rates, exchange rates, and global economic fluctuations are found to impact the performance of Islamic stock portfolios. The article highlights that while Sharia investments align with ethical and religious values, they also offer practical advantages in risk management and diversification. Furthermore, digital technology and fintech innovation are seen as essential tools to enhance transparency, accessibility, and investor engagement in the Islamic capital market. The study concludes that the development of Sharia-compliant stock investments in Indonesia holds promising potential, especially if accompanied by improved financial literacy, inclusive investor education, and stronger technological infrastructure. This paper offers valuable insights for policymakers, market regulators, and investors interested in promoting sustainable and faith-based financial practices within Indonesia’s rapidly evolving capital market ecosystem.

This study aims to analyze the influence of the lifestyle of credit relationship managers (RMs) and the potential for fraud on the occurrence of non-performing loans in the banking sector. Relationship managers are the spearheads of credit distribution, interacting directly with customers, so their behavior, lifestyle, and integrity have a significant impact on the quality of a bank's credit portfolio. This study uses a qualitative descriptive method with a systematic literature review approach, reviewing various recent studies related to bank employee lifestyles, factors driving fraud, and their correlation with non-performing loans. The results indicate that a consumptive lifestyle disproportionate to income can increase the risk of fraudulent behavior, such as manipulation of credit analysis or collusion with customers, which ultimately results in an increase in non-performing loans. Furthermore, weak internal control systems, pressure to achieve credit targets, and moral hazard exacerbate this risk. A lifestyle that prioritizes social symbols and self-image can also encourage employees to engage in deviant behavior to maintain this lifestyle. Several studies have shown that RMs trapped in a hedonistic lifestyle are more vulnerable to conflicts of interest and violations of professional ethics. Meanwhile, the potential for fraud in banking practices is also influenced by employees' weak personal financial literacy, as well as limited training in risk management and ongoing work ethics. In an organizational context, a work culture oriented toward achieving targets without regard for the quality of credit analysis has the potential to create a work climate that is permissive of irregularities. This study recommends strengthening a culture of integrity through the establishment of a firm code of ethics, technology-based supervision (such as an AI-based fraud detection system), and regular training on a healthy financial lifestyle and risk management for RMs.

Advances in information technology-based financial services are beginning to follow suit, in the form of peer-to-peer lending, which provides easy access to loans without the need for conventional financial institutions. However, this convenience brings new challenges, particularly regarding the protection of users' personal data. Many platform providers access excessive amounts of sensitive information, such as contacts, photos, and other personal data, which can be misused to the detriment of borrowers. Therefore, this study aims to identify and analyze regulations related to personal data protection, particularly in the field of peer-to-peer lending services in Indonesia. It also analyzes the role of financial institutions, namely the Financial Services Authority (OJK), in addressing potential violations committed by platform providers. Using a normative legal approach, the study shows that despite the existence of these regulations, implementation in the field is suboptimal, particularly in terms of monitoring illegal platforms. Furthermore, challenges to oversight include limited resources and a lack of digital literacy among the public, which results in many users not fully understanding the risks of sharing their personal data. This study also highlights the importance of collaboration between the OJK, the Ministry of Communication and Information Technology, and law enforcement agencies to strengthen oversight mechanisms and take action against violations. In addition, extensive public education regarding personal data security is needed to encourage greater vigilance in using digital services. Personal data protection must be a top priority in the development of financial technology to prevent privacy violations. Strict regulations and effective sanctions are expected to provide a deterrent effect and create a healthy and equitable fintech ecosystem in Indonesia. This study also recommends that the government accelerate harmonization between the Personal Data Protection Law (PDP Law) and financial services sector regulations, particularly regarding service providers' transparency obligations in managing consumer data.  

Financial literacy includes an understanding of personal financial management, financial future planning, investment, and financial risk management. On the other hand, marriage readiness involves interpersonal skills, financial responsibility, and the ability to face challenges and conflicts in domestic life. The research method used in this research is Survey and Participatory Observation. Surveys were conducted before and after the workshop to measure the level of increase in participants' understanding regarding financial literacy and household readiness. This survey is designed to cover various aspects, including understanding of financial management, planning for the financial future, and knowledge about preparing for a household. Apart from surveys, participatory observation was also carried out during the workshop. This observation aims to understand in depth the interactions between KKN-T Kel 09 students and the Madiredo Pujon Malang Village Community. By directly observing workshop activities, researchers can see how participants respond to the material presented, the extent of their understanding of these topics, and how the interactions between participants and workshop facilitators are. The survey results showed a significant increase in the Madiredo Community's understanding of financial literacy after attending the workshop.

This study aims to analyze the influence of accounting knowledge, business capital, and business length on the success of micro, small, and medium enterprises (MSMEs) in Tandes District, Surabaya City. The background of this research is based on the importance of financial management skills, sufficient capital availability, and business experience in supporting the sustainability and growth of MSMEs. This study uses a quantitative approach with primary data obtained through the distribution of questionnaires to MSME actors who are registered and domiciled in Tandes District. The sample criteria include fostered MSME actors who have been running their businesses for at least three years and marketing their own products. The number of respondents who were successfully collected in this study was 105 people. The data analysis technique used was multiple linear regression analysis with the help of SPSS software version 23.0. The results of the study show that the variables of accounting knowledge, business capital, and business duration simultaneously or partially have a positive and significant effect on the success of MSME businesses in Tandes District. Accounting knowledge helps business actors in managing finances and recording transactions systematically. Adequate business capital is an important factor in business development and increasing production capacity. Meanwhile, the length of the business reflects the accumulation of experience and practical knowledge that can improve managerial efficiency and effectiveness. Thus, these three variables have a strategic role in increasing the success of MSMEs. This finding provides an implication that MSME empowerment programs should be focused on improving accounting literacy, wider access to capital, and long-term business assistance. Local governments and related institutions can take these results into consideration in designing policies that support the sustainable growth of MSMEs.