Publication Search

The digitalization of tax administration has become one of the Indonesian government's strategic initiatives to improve efficiency, transparency, and taxpayer compliance. However, the implementation of digital tax systems among Micro, Small, and Medium Enterprises (MSMEs), particularly distributor-sector MSMEs in Batam City, still faces various administrative and technical challenges. This study aims to examine the experiences, risk perceptions, and adaptation strategies of distributor MSME actors in responding to the digitalization of tax administration following the implementation of the Harmonization of Tax Regulations Law (UU HPP). The research employed a qualitative approach using a phenomenological method. Data were collected through in-depth interviews with seven distributor MSME owners in Batam City who had utilized digital tax systems such as e-Filing and Coretax. The findings indicate that most business actors still experience limitations in technical understanding, concerns regarding reporting errors, and difficulties adapting to changes in digital tax systems and regulations. To address these challenges, MSME actors developed several adaptation strategies, including the use of tax consultants, hybrid manual-digital bookkeeping systems, and informal assistance through the internet and business networks. This study highlights that the success of tax digitalization requires a more adaptive approach, stable systems, and policies that are aligned with the characteristics of local MSMEs.

Accountability in preparing financial reports is a crucial instrument for the sustainability of business entities, because inaccurate financial data management can hinder decision-making and harm business performance in the future. For MSME actors in the PKK Tanggamus community, strengthening financial reporting competence is an urgent need so they can map expenditure structures, record income, calculate profit, and evaluate business development periodically. This community service activity aims to improve participants’ financial discipline, particularly in separating personal assets, business capital, and gross profit, while introducing accessible office technology. The training focused on optimizing LibreOffice Calc as an alternative to Microsoft Excel with similar functions for creating transaction tables, cost recapitulations, and simple financial reports. The activity method included material presentation, software demonstrations, report preparation practice, and interactive discussions based on participants’ business needs. Training results showed high enthusiasm, improved understanding, and readiness to use LibreOffice Calc as a more organized, transparent, and sustainable financial recording tool. Thus, this activity provides practical contributions to building an accountable financial administration culture for community-based MSMEs.

Vegetable stall businesses represent a common form of micro-enterprise that meets consumers' daily needs, including in the Depok District. However, most business owners have yet to adopt proper and adequate financial record-keeping practices, relying instead on manual methods. This makes it difficult to control and evaluate business financial management. This community engagement initiative aimed to provide guidance on digitizing accounting records for vegetable stall MSMEs using the BukuWarung application and to enhance the digital financial literacy of business owners regarding digital financial management. A quantitative descriptive approach was employed, involving observation, interviews, documentation, and direct assistance provided to vegetable stall owners in the Depok District. Observations revealed that business owners gained a better understanding of and improved skills in using the BukuWarung application, becoming capable of independently recording income, expenses, and business receivables and payables. The initiative demonstrated that implementing a guidance program for digitizing accounting records via the BukuWarung application significantly contributed to improving the financial management capabilities of vegetable-trading MSMEs. These findings suggest the potential for applying similar guidance models to MSMEs in other regions to foster broader digital financial literacy.

This community service activity aims to improve the digital marketing capabilities of the ASAA Arpik snack MSME through the digitization of content on various digital platforms. The activity partner is the ASAA Arpik MSME owned by Siti Zulaikah located in Sukosari, Gondanglegi, Malang. The main problems faced by the partner include low marketing reach, the absence of a structured digital content ecosystem, suboptimal utilization of WhatsApp Business, the unavailability of a website and Google Business Profile, and the suboptimal use of Instagram, Facebook, TikTok Shop, and marketplaces as promotional and sales media. The implementation method is carried out through mentoring, training, and implementation of digital marketing strategies that include optimizing WhatsApp Business, creating a free Google Business Profile and website, developing a social media content strategy, developing TikTok Shop and marketplaces, and preparing a 30-day digital content calendar. In addition, an evaluation was conducted based on digital indicators such as the number of customer interactions, content reach, and increased sales potential. The results of the activity show that content digitization can improve the digital marketing readiness of MSMEs, strengthen brand identity, expand promotional reach, and increase opportunities for interaction and transactions with customers. This assistance is expected to help ASAA Arpik build a more integrated, consistent, and sustainable digital marketing system so that it can increase the competitiveness of MSMEs in the digital economy era.

This community service program aims to increase the digitalization capacity of the "Ali Serba Alat" MSME by strengthening Branding and Online marketing aspects. The main problems faced by partners include weak brand identity, limited use of digital media, and suboptimal Online platform-based marketing strategies. The activity implementation method uses a participatory approach with the stages of problem identification, program planning, training, mentoring, and evaluation. Activities carried out include creating a digital store presence in the form of a Google Map, logo and visual identity of the business, optimizing social media and marketplace accounts, compiling digital promotional content, and training in digital-based marketing strategies. The results of the activity show an increase in partners' understanding of the importance of Branding, improved skills in managing digital media, and increased business visibility on Online platforms. In addition, there was an increase in consumer interaction and sales potential after the implementation of the digital marketing strategy. This program is expected to become a model for sustainable mentoring in supporting the digital transformation of MSMEs to increase competitiveness in the digital economy era.

This community service program aims to transform the management of tempeh MSMEs in the Sanan area through the integration of management strengthening, business digitalization, and legality based on the Asset-Based Community Development (ABCD) approach. The activities were carried out by combining the ABCD and Participatory Action Research (PAR) approaches through the stages of discovery, dream, design, and destiny, involving the active participation of business actors in every process. This approach emphasizes the utilization of local potential and community assets, enabling MSME actors to develop their businesses independently and sustainably. The results of the program indicate that the implementation of standard operating procedures (SOPs) and cross-training programs improved the consistency of production processes, work efficiency, and workforce flexibility in responding to changing production demands. In addition, the use of social media and business location tagging on digital platforms contributed positively to expanding market access and increasing product visibility. Assistance in copyright registration also strengthened the legality and protection of MSME products. Overall, this activity significantly enhanced the adaptive capacity of MSMEs in facing market dynamics and encouraged more structured, competitive, innovative, and sustainable business management.

This study examines the role of QRIS as a non-cash payment system in supporting the digitalization of micro, small, and medium enterprises (MSMEs) in Indonesia. The rapid growth of digital transactions has encouraged MSMEs to adopt more efficient, practical, and secure payment systems. This study aims to integrate the benefits and barriers of QRIS, map its position in the MSME digitalization process, and develop a conceptual framework for future research. A descriptive qualitative approach with a literature study design was employed, utilizing relevant academic sources related to QRIS, MSMEs, digital payments, and user behavior. Data were analyzed using content analysis by comparing, interpreting, and synthesizing findings from selected literature. The results indicate that QRIS contributes to simplifying transactions, improving operational efficiency, reducing cash dependency, and supporting MSMEs’ adaptation to digital payment trends. However, its implementation remains constrained by factors such as digital literacy, user readiness, trust, and infrastructural limitations. The study also highlights that QRIS adoption is influenced not only by technological advantages but also by perceived value and user trust. Therefore, QRIS can be positioned as a strategic instrument in accelerating the digital transformation of MSME payment systems. The findings imply the need for further empirical research to examine the direct impact of QRIS adoption on MSME performance and sustainability.

This paper examines the shift in the economic paradigm in Indonesia through digitalization, driven by the Fourth Industrial Revolution and the transition towards Society 5.0. The people's economy based on SMEs faces significant new challenges and opportunities in this era. Using a literature approach and case studies, this article highlights how information technology plays a role not only as a marketing tool but also as an instrument to strengthen economic sovereignty in accordance with the mandate of Article 33 of the 1945 Constitution. The findings indicate that the success of digital transformation depends on the synergy between supportive government policies, private sector innovation, and the adaptability of SME actors. In facing global challenges, the proposed strategy includes strengthening digital literacy for all levels of society and protecting the domestic market from the influx of foreign products that could threaten the sustainability of SMEs. This is crucial to ensure the future resilience of the national economy while also promoting the sustainable growth of the SME sector. Thus, digitalization is not only an efficiency solution but also a key factor in reinforcing Indonesia's people-based economy in the globalization era.

Perkembangan teknologi mendorong pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk mulai menerapkan pencatatan keuangan berbasis digital. Namun, masih terdapat pelaku UMKM yang mengalami kesulitan dalam melakukan pengelolaan keuangan usaha secara terstruktur. Permasalahan tersebut ditemukan pada UMKM Ubi Cilembu Madu Oven Lumintu dan Warung Madura Sembako Amanda di wilayah Condongcatur yang masih menggunakan pencatatan manual dalam kegiatan usahanya. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM dalam melakukan pencatatan keuangan berbasis digital menggunakan Microsoft Excel dan aplikasi BukuWarung. Metode pelaksanaan kegiatan dilakukan melalui observasi, sosialisasi, pelatihan, pendampingan, dan evaluasi. Kegiatan dilaksanakan pada tanggal 17 April 2026, 5 Mei 2026, dan 20 Mei 2026. Hasil kegiatan menunjukkan bahwa pelaku UMKM mulai memahami pentingnya pencatatan keuangan usaha secara teratur serta mampu mencatat pemasukan dan pengeluaran usaha menggunakan Microsoft Excel dan aplikasi BukuWarung. Penggunaan Microsoft Excel membantu UMKM Ubi Cilembu dalam melakukan pencatatan keuangan sederhana secara lebih rapi, sedangkan aplikasi BukuWarung membantu Warung Madura dalam mengelola transaksi usaha dan pencatatan hutang pelanggan secara lebih praktis. Kegiatan ini membantu pelaku UMKM dalam melakukan pencatatan keuangan usaha secara lebih teratur dan mudah dipahami.

The purpose of this community service program is to enhance the capacity and independence of Micro, Small, and Medium Enterprises (MSMEs) by providing improved training in business management. The program covers the use of digital technology in the agricultural sector, the implementation of occupational safety and health practices, intellectual property protection, and simple financial record-keeping practices. In Pugeran Village, the activities were carried out using a collaborative approach involving the village government, MSME actors, and university students participating in the Community Service Program (Kuliah Kerja Nyata). A qualitative descriptive approach was employed through observation, interviews, and focus group discussions, complemented by direct mentoring and counseling sessions. The results indicate that MSME actors have begun to understand the importance of maintaining simple financial records, utilizing digital technology to market their products, and becoming more aware of workplace safety as well as legal protection for their businesses. The program also encouraged MSME actors to shift their perspectives and manage their enterprises in a more professional manner. However, the speed of implementation varied depending on differences in age, educational background, and established business habits. Overall, this community service activity contributed to strengthening the capacity of MSMEs and supporting sustainable economic growth in the village

This community service activity aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) through the digitalization of financial recording in UMKM Pasadana. The main problems faced by the partners include low accounting literacy, unstructured and simple financial recording practices, and the limited utilization of digital technology in financial management. The implementation method adopts a participatory approach consisting of several stages, namely socialization, training, mentoring, and evaluation. The training focuses on understanding the basic concepts of SAK EMKM and the practical use of simple and applicable digital financial recording applications. Mentoring is conducted directly to ensure that MSME actors are able to implement financial recording independently and sustainably. The results of the activity indicate an improvement in the knowledge and skills of MSME actors in conducting systematic financial recording in accordance with SAK EMKM principles. In addition, MSME actors begin to adopt digital technology in recording transactions, which improves efficiency, accuracy, and transparency of financial statements. This activity also encourages a shift in mindset, where financial recording is no longer viewed as merely administrative, but as a basis for business decision-making. Thus, this community service activity provides a practical contribution to improving the quality of MSME financial management through the integration of accounting literacy and sustainable digital technology utilization.

Digitalization is an effort to utilize digital-based technology to transform previously conventional work systems into more efficient and effective ones, including in the management of micro, small, and medium enterprises (MSMEs). This study aims to apply digitalization to corn-based coffe MSMEs in Talang Balai Baru 1 Village, Tanjung Raja District, Ogan Ilir Regency. The research method used is a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. The research findings indicate that the production and marketing activities of corn coffe MSMEs still use conventional methods. The implementation of digitaization has not been optimally implemented due to the low digital literacy of business owners and limited time in business managemen. Nevertheless, the initial implementation of digitalization through the use of social media and online sales platforms has had a positive impact in the form of expanding market reach and increasing ease of communication between producers and consumers. Thus, the digitalization of corn coffe MSME products has great potential to increase competitiveness and business sustainability if implemented gradually and continuously. .

Micro, Small, and Medium Enterprises (MSMEs) are a fundamental pillar of the Indonesian economy, but their potential is often hampered by the digital divide, especially in rural areas. The Quick Response Code Indonesian Standard (QRIS) initiative is a way for the government to encourage digital transformation and make payments more accessible to everyone. This article aims to document and analyse the process and impact of a community service programme that facilitated the adoption of QRIS among 10 MSMEs in Pematang Tengah Village, Tanjung Pura Sub-district. This activity used the Community-Based Participatory Action Research (CBPAR) method, which emphasises active collaboration between the service team and MSME partners. The process included participatory planning, collaborative action in the form of intensive training and mentoring, and joint evaluation. The results showed that all 10 MSME partners successfully adopted and used QRIS for daily transactions. The significant benefits included increased transaction efficiency, improved financial record-keeping, and a more modern business image. The main challenges identified were initial doubts about the technology and unstable internet connectivity, which were successfully mitigated through personalised mentoring based on trust. It was concluded that the CBPAR (Community-Based Participatory Action Research) method is a highly effective framework for implementing technological innovation in rural MSME communities because it not only addresses technical skill gaps but also builds crucial social capital such as trust and digital confidence.

The rapid development of digital technology requires greater adaptive capacity in both the economic and educational sectors, including in rural areas. However, limited digital literacy and the continued use of conventional learning methods remain common challenges. This activity aims to enhance the competitiveness of micro, small, and medium enterprises (MSMEs) as well as the quality of primary education in Baharen Village, Sidamanik District, through the implementation of a Community Service Program (Kuliah Kerja Nyata/KKN). A descriptive qualitative approach with a participatory model was employed, actively involving MSME actors, teachers, and students throughout all stages of the program. The activities included assistance in the digitalization of the MSME Gerai Mumtazah through Google Maps registration and the implementation of the QRIS cashless payment system, as well as the application of interactive learning methods based on joyful learning at the Baharen Village State Elementary School. The results indicate an increase in students’ learning motivation and classroom participation, along with improved accessibility and transaction efficiency for the MSME partner. These findings suggest that community-based participatory service activities can make a tangible contribution to strengthening the local economy and improving the quality of education in rural areas.

This study aims to analyze the implementation of digitalization in the operational management of Batik TIN MSMEs as a strategy to enhance business competitiveness. Digitalization is considered an important step for MSMEs in facing increasingly competitive market conditions in the digital economy era. The research method employed is qualitative with a case study approach. Data were collected through in-depth interviews with the owner and employees of Batik TIN MSMEs, direct observation of operational processes, and documentation related to production, marketing, and financial management activities. The results show that the implementation of digitalization in the production aspect helps improve work efficiency and product quality control. In the marketing aspect, the utilization of social media and digital platforms is able to expand market reach and enhance interaction with consumers. Meanwhile, digitalization in financial management facilitates transaction recording, improves the accuracy of financial reports, and supports more accurate decision-making. Overall, the implementation of digitalization has proven to make a positive contribution to improving operational efficiency and strengthening the competitiveness of Batik TIN MSMEs. Therefore, digitalization can be an effective and sustainable strategy for MSMEs to survive and grow amid dynamic industrial competition.

This community service program aimed to implement the ESB Point of Sales (POS) application as a tool for financial digitalization at The Houseplants Coffee, an MSME located on Bengawan Street No. 16, Bandung City. The main problems faced by the partner included manual transaction recording, limited sales information, and weak control over inventory and cash flow. A Participatory Action Research approach was applied by involving the owner and staff in all stages of the program, including problem identification, planning, implementation, mentoring, and evaluation. The results indicate improved transaction recording accuracy, better inventory monitoring, and the availability of digital-based sales reports. The mentoring process also led to changes in work behavior, the establishment of new technology-based practices, and the emergence of a local leader supporting system sustainability. These findings demonstrate that integrating POS technology with a participatory approach effectively promotes sustainable digital transformation in MSMEs.

This community service activity was carried out to enhance the managerial capacity and digital competence of Micro, Small, and Medium Enterprises (MSMEs) in Sunggu Manai Village, Patalassang District, Gowa Regency. In the digital economy era, MSME actors must adapt to technological changes and manage their businesses professionally to remain competitive. The activity employed a participatory and applicative approach involving training in business management, digital marketing, and application-based financial recording. The results showed a significant increase in participants’ knowledge and skills, particularly in business planning, financial management, and the use of social media and online marketplaces for product promotion. About 80% of participants successfully created digital business accounts and started marketing their products online. The program also fostered awareness of the importance of digital transformation and collaboration among MSME actors. Therefore, integrating managerial capacity building with business digitalization proved effective in enhancing the competitiveness and sustainability of MSMEs in rural areas.

The use of information technology through website development has become a crucial need for MSMEs, including traditional food businesses like Siomay Batagor Bogarasa. This study aims to develop a business profile website using the Odoo-based ERP website module to strengthen brand identity and facilitate information delivery to customers. The development process follows the Software Development Life Cycle (SDLC) stages, including planning, requirement analysis, design, implementation, and testing. The developed website consists of several pages such as Home, About Us, Menu, and Contact Us, presenting information about the business history, product catalog and pricing, sales locations, and contact channels. Testing results indicate that most features function well, with responsive display, smooth navigation, active contact form, and effective social media integration. One issue was found in the Google Maps display, which has not yet accurately shown the business location. Overall, the website provides practical benefits in terms of promotion, communication, and enhancing the professionalism of the business.

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of regional economies, including in the city of Banjarmasin, as they play a crucial role in job creation and income generation for local communities. However, many MSMEs continue to face challenges in the marketing aspect, particularly due to their reliance on conventional marketing methods that have limited reach and require relatively high costs. In response to these issues, this community service program aims to promote the digitalization of MSME marketing methods in Banjarmasin through intensive training and mentoring in the utilization of social media marketing. The implementation methods include an initial needs assessment survey to identify partners’ levels of understanding, workshops on digital marketing strategies, and hands-on mentoring for direct implementation on social media platforms such as Instagram and Facebook. The results of the program indicate a significant improvement in MSME actors’ knowledge and skills, particularly in managing business accounts, developing content strategies, and creating visually appealing content that aligns with target market characteristics. Furthermore, MSME partners were able to expand their market reach more effectively and efficiently, which is expected to enhance business competitiveness and sustainability in the digital era.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia's economic development. However, many MSMEs still face challenges in managing financial records and adapting to digital marketing, including the Cilor Maklor MSME in Argomulyo Village. The Cilor Maklor MSME in this location is one of the micro-enterprises that requires capacity building in both aspects. The main objective of this community service is to assist the Cilor Maklor MSME in understanding and implementing simple financial record-keeping methods and in improving its marketing capabilities through digital marketing, so that the MSME can adapt to current developments and expand its market reach. The method used in this activity includes three stages, namely: 1) MSME Survey, 2) Training and Mentoring, and 3) Evaluation. The results of the community service show an increase in MSMEs' knowledge, understanding, and skills in recording simple financial reports and in marketing products through digital platforms. In addition, this community service activity also has a positive impact on business capacity development and the sustainability of MSMEs.