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Solid Dwipantara is a micro, small, and medium enterprise engaged in the custom furniture business located in the Denpasar area. In terms of marketing, the partner has not yet optimally utilized digital technology and still relies on repeat orders, or in other words, orders that come mostly from customers who have used the partner's services before and also from direct recommendations from customers to potential new customers. For furniture design, the partner still uses manual methods by drawing designs on paper for the size and model of furniture desired by customers. This greatly affects the accuracy of the size and model after production because there may be differences between the final product and the initial design desired by the customer, so sometimes the finished product has to be redone. The partner also lacks understanding in utilizing digital technology to find and obtain the latest custom furniture models and designs that keep up with the times. The partner needs a digital marketing medium and assistance in utilizing digital technology to support the product design process

Solid Dwipantara is a micro, small, and medium enterprise engaged in the custom furniture business located in the Denpasar area. In terms of marketing, the partner has not yet optimally utilized digital technology and still relies on repeat orders, or in other words, orders that come mostly from customers who have used the partner's services before and also from direct recommendations from customers to potential new customers. For furniture design, the partner still uses manual methods by drawing designs on paper for the size and model of furniture desired by customers. This greatly affects the accuracy of the size and model after production because there may be differences between the final product and the initial design desired by the customer, so sometimes the finished product has to be redone. The partner also lacks understanding in utilizing digital technology to find and obtain the latest custom furniture models and designs that keep up with the times. The partner needs a digital marketing medium and assistance in utilizing digital technology to support the product design process

This study aims to identify and analyze the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the Mebel Kerajinan Jepara business. A descriptive qualitative approach was employed using primary data obtained directly from business owners. Data collection techniques included in-depth interviews, observation of accounting records, and documentation of transaction evidence and records used in preparing financial statements. The data were analyzed descriptively to present systematic, factual, and accurate information about the actual accounting practices in the field. The findings reveal that the preparation of financial statements at Mebel Kerajinan Jepara has not yet fully complied with SAK EMKM. The business only keeps simple records of income and expenses in a notebook without producing complete financial statements such as the statement of financial position, income statement, and notes to the financial statements. The main constraints identified are the limited understanding of the business owners regarding the importance of accounting and the absence of human resources with accounting expertise. These findings highlight the need for assistance, training, and capacity building for business owners in the field of accounting to produce standardized financial reports, enhance business credibility, and support decision-making as well as access to financing. Thus, this study is expected to serve as a reference for local governments, educational institutions, and other related parties in providing accounting guidance to micro and small business actors.

The purpose of this study was to gain a better understanding of how the operational budget planning process is applied to the Mebel Serba Usaha (Mebel Serba Usaha) business, which falls into the micro, small, and medium-sized business category. A quantitative descriptive approach was used, collecting data through direct interviews and observing business activities. The obtained data was then examined to determine costs. Furthermore, sales records over the past four years were evaluated for their use. The analysis revealed that Mebel Serba Usaha has never created an operational budget. This situation makes it difficult for the company to manage its finances, which ultimately impacts performance and profitability. The study shows that an operational budget is a crucial tool for more targeted financial management. Operational budget planning helps companies develop long-term business plans and organize and monitor expenses. The results of this study also emphasize that the absence of a budget tends to make companies lack a clear reference point for determining sales targets and controlling production costs. With structured budget planning, companies can more easily identify spending priorities, estimate cash flow, and assess the efficiency of resource use. Furthermore, implementing an operational budget can improve managerial discipline because every financial decision is based on careful planning, not just on immediate needs. Another benefit is increased transparency in fund management, thereby minimizing the risk of waste or misallocation of costs. Therefore, this study provides a practical contribution in the form of recommendations on the importance of implementing an operational budget for micro, small, and medium enterprises, particularly in maintaining sustainability and increasing competitiveness amidst increasingly fierce business competition.This research is expected to be a reference for other MSMEs in developing a more effective and sustainable financial system.

This study aims to analyze the influence of Resource-Based View (RBV) on innovation performance in Micro, Small, and Medium Enterprises (MSMEs) that have expanded internationally, with government information access as a moderation variable. This study uses a quantitative approach with the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The object of the research is CV. Delta Raya, an MSME in the furniture sector from Batu City that has successfully penetrated the export market to Japan, South Korea, and Mexico. The results of the study show that human capital investment and political connections have a significant positive effect on innovation performance. Although international experience does not have a direct effect, the effect becomes significant when moderated by government information access. Access to government information also strengthens the influence of political connections on innovation. The implications of this study underscore the importance of collaboration between MSME actors and government institutions in encouraging internal resource-based innovation.

KKN MBKM Thematic is a community service activity formed by universities. This activity was carried out by students with the theme of entrepreneurship in Nglebak Village. The aim of this project is to provide wider opportunities for communities to develop their businesses in a more contemporary, efficient and inclusive manner. In addition, this project aims to increase students' knowledge and integrate it into the environment. This is to identify and solve problems faced by the 06 KKN-T MBKM group, such as creating digital marketing through Instagram social media which contains content about furniture products in an attractive appearance so that they are more easily recognized in the eyes of the wider community. To realize the development of the furniture business in this community service activity, group 06 KKN-T MBKM carried it out using detailed and gradual implementation methods starting from surveys, observations, and Focus Group Discussions (FGD). The steps taken to help digital marketing for MSMEs Furniture are starting with creating a business name, creating a product logo, creating an e-commerce account, and creating a social media account.

The craft MSME sector is one of the leading sectors for developed countries in foreign exchange earning country. Products in handicraft industrial centers always have a higher exchange rate profitable and can create added value that is greater than other sectors. Craft Center woven bamboo as an example of a leading industry in Indonesia that is able to absorb labor as well stimulating the micro economy, but cannot be separated from facing problems, including in the field of production and management. In the production sector, the problem faced is still weak application of standards technological procedures, the process of mastering technology where most producers still use equipment simple production leading to low productivity and efficiency. Apart from that, the weak business management which causes them to be unable to increase the scale of their business. From the background of the problems above, In general, this Community Technology Dissemination activity seeks to solve partner problems with introducing appropriate technology and providing business management assistance for quality and the quantity of products from the two prospective MSME partners increased. The methods given are: 1) Introduction technology for preparing material components with a spinser (a combination of spindle and serkel machines); 2) Mini introductions cold press; 3) Introduction of finishing technology; 4) Training on diversification of processed materials into products mixmedia (mixmedia furniture design / prototype.

The purpose of this study was to determine the effect of business scale, age of the company, and the complexity of the task of managing Micro, Small and Medium Enterprises on the use of accounting information systems. This research was conducted on the manager of Micro, Small and Medium Enterprises furniture in Jepara Regency. Samples were obtained as many as 100 respondents. Methods of data collection using a questionnaire. The data analysis technique used multiple regression analysis with the help of the SPSS program. The results of the study show that (1) Business scale has a positive effect on the use of accounting information systems. (2) Company age has no effect on the use of accounting information systems. (3) The complexity of the tasks of MSME managers has a positive effect on the use of accounting information systems.