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In the current digital era, SMEs in the culinary sector face challenges in adopting technology to improve operational efficiency. One solution to address this issue is the use of a simple and cost-effective QR Code-based application. This study aims to develop and implement siMenu, an application that provides table, order, and product management solutions without integrating complex digital payment systems. The method used is Project-Based Learning (PBL), which allows the development of technical skills while designing a sustainable business model through Business Model Canvas (BMC). The results show that siMenu successfully improved operational efficiency for SMEs, reduced ordering errors, and provided an easy-to-adopt solution with low implementation costs. However, challenges in application development and building user trust remain obstacles. The conclusion of this study is that simple digital solutions like siMenu can help SMEs in the culinary sector digitally transform and stay competitive in an increasingly evolving market.  

Entrepreneurship plays a crucial role in economic growth, especially for small and medium enterprises (SMEs). One of the main factors for entrepreneurial success is the effective implementation of the marketing mix. This paper discusses the concept of the marketing mix in entrepreneurship by highlighting the 4P elements (Product, Price, Place, Promotion) which have evolved into 7P with the addition of People, Process, and Physical Evidence. The discussion includes the implementation of the marketing mix, strategies for facing business challenges, and its impact on competitiveness and business growth. This study highlights how entrepreneurs can optimize marketing elements through product innovation, value-based pricing strategies, the use of digitalization in distribution, as well as social media-based promotion and marketing technology. Additionally, this paper reviews various challenges in the implementation of the marketing mix, such as limited capital, intense competition, and changes in consumer behavior, as well as adaptation strategies through guerrilla marketing, strategic partnerships, and data-driven approaches. The findings in this study indicate that the application of a flexible and innovative marketing mix can enhance business competitiveness and sustainability. By understanding the relationship between the marketing mix and entrepreneurship, entrepreneurs can develop more effective marketing strategies to face the ever-evolving market dynamics.

This study looks at the options and issues surrounding financial reporting in Nigerian small and medium-sized businesses (SMEs). The purpose of the study was to identify the difficulties that Small & Medium Businesses (SMEs) in implementing efficient financial accounting reporting in Nigeria, as well as to determine the extent to which insufficient accounting records in SMEs in Nigeria are caused by subpar credit facilities. Data were gathered using the survey method, time series data, and the CBN statistical bulletin and questionnaire. A straightforward percentage table was used to assess the generated data. Inadequate accounting books and records, manpower, accounting system, and failure to conduct transactions through the banking system are the main obstacles that SMEs face when preparing and presenting financial reports, according to the study. The report suggests, among other things, that the two primary organizations in Nigeria, ICAN and ANAN, should support professional accountants as they are the only ones who can maintain appropriate books of accounts and prepare financial records its members to provide SMEs in Nigeria with free expert services.

Crab farming in Prapag Kidul Village has significant potential to support the local economy. However, challenges such as price fluctuations, capital limitations, and traditional marketing approaches hinder business growth. This research aims to analyze crab farming business management strategies using a strategic management approach, including planning, implementation, and evaluation of business strategies. The research employed a qualitative approach through in-depth interviews and field observations. Results indicate that effective strategies include product diversification, digital marketing, cooperative partnerships, and financial management optimization. Synergy between crab farmers, government, and business stakeholders is necessary to enhance competitiveness and sustainability of the crab industry in this region. The study reveals that crab production in Prapag Kidul has increased by 31.6% over the past five years, while production value grew by 84.2%, demonstrating significant growth potential despite identified constraints in implementation.

This study aims to describe and analyze: How the Regional Government of Mahakam Ulu Regency Efforts in Empowering Small and Medium Enterprises and What is the socio-economic impact of the community from the empowerment of SMEs.  Data Collection Techniques include: Interviews, Observations, Documentation. The research informants were Kadin and staff of the Mahakam Ulu Regency Industry, Trade, and Cooperatives Office. The data analysis technique using interactive model analysis was developed by Miles et al., (2014), namely data condensation, data presentation, and conclusion drawn. The results of the study showed. The empowerment program carried out by the Mahakam Ulu Regency Industry, Trade, and Cooperatives Office includes: a. Identify the potential and community empowerment programs in the economic sector. This is done with the development and Human Resources (HR) of the SMEs themselves, b. Coaching for industrial management magazines and improving entrepreneurship and c.  Marketing development in an effort to increase market access through improving product quality and product marketing. Improving the quality of SME products accompanied by improving packaging quality, improving hygiene and product certification, and exhibiting small industries. Impact of SME empowerment carried out by the Mahakam Ulu Regency Industry, Trade, and Cooperatives Office: a. The productivity of MSME entrepreneurs shows optimal results. b. The impact of the empowerment of SMEs not only affects job opportunities in the surrounding community but also has an impact on the income of the surrounding community.  

This study aims to describe and analyze: How the Regional Government of Mahakam Ulu Regency Efforts in Empowering Small and Medium Enterprises and What is the socio-economic impact of the community from the empowerment of SMEs.  Data Collection Techniques include: Interviews, Observations, Documentation. The research informants were Kadin and staff of the Mahakam Ulu Regency Industry, Trade, and Cooperatives Office. The data analysis technique using interactive model analysis was developed by Miles et al., (2014), namely data condensation, data presentation, and conclusion drawn. The results of the study showed. The empowerment program carried out by the Mahakam Ulu Regency Industry, Trade, and Cooperatives Office includes: a. Identify the potential and community empowerment programs in the economic sector. This is done with the development and Human Resources (HR) of the SMEs themselves, b. Coaching for industrial management magazines and improving entrepreneurship and c.  Marketing development in an effort to increase market access through improving product quality and product marketing. Improving the quality of SME products accompanied by improving packaging quality, improving hygiene and product certification, and exhibiting small industries. Impact of SME empowerment carried out by the Mahakam Ulu Regency Industry, Trade, and Cooperatives Office: a. The productivity of MSME entrepreneurs shows optimal results. b. The impact of the empowerment of SMEs not only affects job opportunities in the surrounding community, but also has an impact on the income of the surrounding community.

This study aims to analyze the optimization of technology and digital marketing strategies in enhancing the competitiveness of Bakpia Wong Yogyakarta SMEs. Using a qualitative descriptive approach, the research explores the application of technology in production processes, such as modern machinery and production management systems, as well as digital marketing strategies through social media, e-commerce, and SEO. The findings reveal that technology utilization increases production efficiency by up to 30%, while digital marketing via online platforms boosts sales by 40%. However, challenges such as limited skilled human resources and digital infrastructure remain significant. This study recommends investing in human resource training, developing more integrated digital strategies, and product innovation to strengthen the competitiveness of SMEs in the digital era.

Business performance remains a concern in business, as well as for SMEs. This study aims to investigate whether product innovation can be a mediator of the influence of family support on SME performance, because innovation is one of the important things for an entrepreneur. This study used a quantitative approach with a cross-section method, with purposive sampling of food and beverage SMEs in Jakarta. Data collection through Google Form obtained 50 questionnaires that were completely filled out and met the requirements. The analysis in this study with Partial Least Square-Structural Equation Modeling (PLS-SEM), and SmartPLS v.4.0 was used in data processing. After the variables were declared valid and reliable, testing was carried out on the four hypotheses proposed. From the test results, the path coefficient results of the family support variable have a positive but insignificant effect on the performance of food and beverage SMEs in Jakarta. Product innovation has a positive and significant effect, and product innovation is able to mediate the influence of family support on SME performance. The results of this study are expected to be input for policy makers for SMEs to be able to improve performance through product innovation, so that through product innovation, SMEs are able to compete and experience improvements in performance.

Sabrang Hamlet in Purwosari Village has significant potential for SME development, especially in bamboo crafts. This community service activity aims to provide insights and skills to SME actors in developing businesses through product innovation and digital marketing strategies. The implementation method was conducted through face-to-face counseling and technical guidance assisted by Untidar KKN students. The activity was held on January 19, 2025, at the Purwosari Village KKN Team Post with a total of 27 participants. The activity results showed three main SMEs with development spirit: 'Happy Snack', 'Snack Teteh', and 'Box of Story'. The KKN team provided assistance in the form of logo creation, business registration, creating Google Maps locations, and digital marketing optimization through social media platforms such as TikTok Shop, Facebook, and Instagram.

The improvement of digital business productivity in Benda Baru Pamulan Housing, South Tangerang, requires attention to human resource (HR) management. Many economic actors in this area struggle to manage HR effectively, limiting their potential to develop digital businesses. The HR Management Training Program aims to educate the community on efficient HR management, including recruitment, training, motivation, and performance evaluation relevant to digital businesses. The implementation of good HR management strategies is expected to enhance digital business productivity and create new business opportunities. This community service activity also aims to improve the skills of Benda Baru residents in creative marketing strategies for small and medium enterprises (SMEs), which have faced challenges in digital marketing and competition. The program is expected to increase the competitiveness of SMEs in a broader market, contribute to economic growth, and enhance collaboration and entrepreneurship within the community

The use of digital technology in financial management has rapidly developed, with financial management applications, fintech services, and digital banking platforms becoming increasingly popular, including in Indonesia. This study aims to identify the benefits and challenges faced by society in adopting digital technology for financial management. The results show that digital technology provides broader access to financial services, enhances financial literacy, and facilitates efficient budget and investment management. Additionally, fintech helps SMEs access financing. However, challenges such as low digital literacy, data security issues, and limited access to technology in certain areas remain significant barriers. Therefore, educational programs and financial inclusion policies are necessary to maximize the potential of digital technology in financial management. Overall, digital technology can have a positive impact on financial management in society, provided that risks are mitigated, and accessibility is improved.

Technological advances have had a major impact on the development of tradelaw. This applies in Indonesia. Information and communication technology, especially the Internet, has changed the way trade is conducted from traditional to digital or e-commerce methods. Thiscreatestheneedfor legal regulationsthattakeintoaccountnewtrendssuch as personal data protection, electronic transaction security, the validity of digital documents, and consumer protection in the digital space. The enactment of the Electronic Transaction Information Law (UU ITE) and laws and regulations in the field of electronic commerce, such as Government Regulation Number 80 of 2019 (PMSE), is clear evidence that trade law is adapting to technology. Furthermore, technological development also encourage the emergence of blockchain-based smart contracts, which require legal recognition and adaptation of their validity. However, the impact of this technology also creates challenges such as the digital divide, lack of legal literacy among SMEs, and challenges of cross-border law enforcement in international transactions. Therefore, building an inclusive, technologically sensitive, and adaptive commercial legal system requires synergy between regulators, economicactors, and the community.

This study presents the results of a survey conducted to analyze the impact of packaging training on the home industry of Samiler crackers in Mojojajar Village. A questionnaire was distributed to 25 respondents, including both consumers and producers of Samiler crackers. The findings reveal that 100% of respondents have purchased Samiler crackers, with 50% indicating that packaging is very important in their purchasing decisions. Additionally, 83.3% of respondents are willing to pay more for better packaging, highlighting the awareness of the importance of packaging quality. While many respondents find the current packaging design attractive, there is a need for improved information provided on the packaging. Recommendations for further development include enhancing packaging design, increasing awareness of government support for SMEs, and providing ongoing training on packaging techniques. This initiative is expected to contribute to local economic development and improve the welfare of the Mojojajar community.

The contribution of artisans to the enhancement of the economy in Indonesia, particularly within the home industry sector of small and medium enterprises (SMEs) located in the "Macakal" creative industry center, is of paramount significance for the economic advancement of the community in Lebak Banten Regency. The "Macakal" creative industry produces various products, including woven wallets, synthetic leather wallets, laptop bags, small wallets, and agenda covers. The traditional woven fabric of Banten, which is not widely known by the public, is used as the main material for making wallets and other products at this SME "Macakal." In the development of this home industry, the entrepreneurs encounter difficulties in the form of business capital and also a lack of consumer interest post-COVID-19. The stakeholders in the home industry, known as "Macakal," acknowledge the support provided by the local government in terms of business capital. Additionally, they emphasize the importance of organizing exhibitions and programs aimed at promoting the home industry within Lebak Regency. The solution offered in this assistance is the introduction of products from the "Macakal" home industry center through social media and also through the mass media, as well as local government providing business capital assistance so that entrepreneurs can develop their businesses again. The outcome of this PKM initiative is that the home industry entrepreneurs known as "Macakal" are now able to promote their products via social media and comprehensive internet marketing strategies. This advancement has facilitated an expansion of their market reach and contributed to the enhancement of the economic conditions of small and medium-sized enterprises (SMEs)

This qualitative literature review explores the impact of stringent environmental policies on environmental risk management and audit costs. It investigates the evolving role of environmental regulations in shaping corporate risk management strategies, particularly focusing on how businesses address environmental risks and the associated costs of audits. The review synthesizes findings from various studies, highlighting the importance of integrating environmental risk management into corporate governance structures to mitigate financial and legal risks. It also emphasizes the necessity of environmental audits in ensuring compliance with regulatory frameworks, despite their associated costs. The review concludes that while the initial costs of environmental audits may be high, their long-term benefits, including regulatory compliance, risk reduction, and improved stakeholder relations, justify the investment. Future research should address the challenges faced by SMEs and explore the geographical and sector-specific differences in managing environmental risks.

This qualitative literature review examines the key predictors of SME recovery from severe financial distress, focusing on financial blockages, employee dynamics, and turnaround success. The study synthesizes findings from various sources to highlight how financial challenges such as liquidity shortages and limited access to credit hinder recovery, while government support and alternative financing offer potential solutions. Additionally, employee engagement, organizational culture, and strategic leadership are identified as critical factors in successful turnaround efforts. SMEs that foster innovation, adaptability, and retain key employees are more likely to overcome financial crises. The review emphasizes the importance of a holistic approach, combining financial relief, strategic leadership, and organizational resilience, for long-term SME recovery. The findings suggest avenues for future research on the interaction of these factors and their context-specific impacts.

SMEs (micro, small and medium enterprises) are very important for the Indonesian economy. However, many MSMEs do not understand the importance of having an NIB (Business Identification Number) as proof of the legality of their business. A similar thing also happened in Buduran Village, Sidoarjo. This community service program aims to provide MSME players with an understanding of how to register and obtain NIB. The activity begins with observing the situation, recording the perpetrators, as well as providing socialization and assistance. After participating in this activity, it is hoped that business actors will better understand and be able to manage their NIB. It is hoped that this program can continue to help more MSMEs in Sidoarjo Regency.

This research explores the role of the Nagrog Village Government in advancing the Nagrog Tourism Village located in Cipatujah District, Tasikmalaya Regency. Utilizing a qualitative approach with a case study method, data were gathered through in-depth interviews, direct observations, and literature reviews. The study's results indicate that the Nagrog Village Government holds a pivotal role in the tourism village's development by improving coordination with Pokdarwis and BUMDes, implementing Village Regulations (Perdes) as a legal framework, and enhancing tourism-related infrastructure. Despite these efforts, challenges persist, including the lack of long-term development plans, insufficient support for Micro, Small, and Medium Enterprises (MSMEs), and ineffective promotional strategies. While the management of Tonjong Canyon as the main attraction has positively influenced the local economy, its contribution to Village Original Income (PAD) remains minimal. To achieve sustainable tourism village development, it is crucial to strengthen strategic planning, maximize digital marketing efforts, and improve MSME support.

Small and medium enterprises (SMEs) play a very important role in the economy, especially in developing countries like Indonesia. Developing countries such as Indonesia. This research aims to develop mentoring strategy for SMEs in the snack food sector, specifically “BROWSIST,” which faces challenges in digital marketing,operational efficiency, and implementation of sharia economic principles. Through qualitative descriptive approach, this research conducts mentoring with a focus on optimizing digital marketing, improving operational management, and integrating sharia principles in every aspect of the business. integration of sharia principles in every aspect of the business. The results of the mentoring showed a significant increase in turnover, number of customers, and operational efficiency after three months. efficiency after three months. In addition, stronger application of sharia principles in business transactions and finances principles in business transactions and finances strengthens BROWSIST's position in the halal market. halal market. This study suggests the importance of sustainability in brand development, increasing production capacity, and expanding market reach to support more sustainable business growth. market to support more sustainable business growth.

Movement Indonesia's economy is supported by the micro, small, and medium enterprise sectors (SMEs). More than 97% of the national workforce is made up of SMEs, which account for about 61.07% of GDP. SMEs often face problems, such as limited market access, low capital, and low technology adoption. The use of technology in MSME marketing has a great opportunity to reach a wider market. Unfortunately, not many SMEs owners have implemented digital marketing, especially SMEs in rural areas. As in Cijati, Cimanggu, Cilacap Regency, the natural potential, processed products, and handicrafts produced by MSMEs have not been able to expand their market. produced by MSMEs have not been able to expand the market. Therefore, the socialization of utilization of digital media for the development of SMEs marketing in Cijati village was carried out to increase the understanding and ability of SMEs owners. village was conducted to increase the understanding and ability of SMEs players in the utilization of technology for digital marketing. This socialization was held on Sunday, April 9, 2023, at the Cijati, Cimanggu District, Cilacap Regency, attended by 25 SMEs owners. Participants were introduced to various digital platforms that can be used to market their products, such as social media (Facebook, Instagram, and TikTok) and e-commerce platforms (Shopee, Tokopedia, and TikTok Shop).