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Advancements in information technology encourage MSMEs to utilize information systems to enhance the effectiveness of their business management. Es Teh Arjuna, an MSME in Tegal City, faces challenges in monitoring partner sales and managing revenue because transactions are recorded manually using disparate methods; this results in slow data recapitulation, a risk of recording errors, and difficulty for the business owner in quickly accessing sales information. This study aims to analyze requirements, design, develop, and test a web-based information system for partner sales and revenue that provides information in  real-time. The Waterfall model was used for system development, while data collection involved observation, interviews, and a literature review. The system was developed using PHP and MySQL and tested via Black Box Testing. The results demonstrate that the system successfully integrates sales data from all outlets into a centralized database, streamlining the management of products, outlets, employees, cashiers, and sales transactions, as well as facilitating the generation of revenue reports for specific periods. Furthermore, the system enables the business owner to monitor sales performance more quickly, accurately, and systematically, thereby supporting decision-making and improving the operational efficiency of Es Teh Arjuna.

The increasing competition in the coffee shop industry requires Micro, Small, and Medium Enterprises (MSMEs) to continuously improve service quality and product quality to maintain customer satisfaction and business sustainability. Ngopi Pojok 98 experienced a decline in revenue over several months, indicating potential problems related to service performance and product consistency. This study aims to analyze the improvement of customer satisfaction after implementing service quality and product quality enhancements at Ngopi Pojok 98. This research employed a quantitative approach using a One Group Pretest–Posttest Design. The sample consisted of 50 respondents selected through purposive sampling. Data were collected using questionnaires administered before and after the improvement program and analyzed using validity tests, reliability tests, the Shapiro–Wilk normality test, and the Paired Sample t-Test with the assistance of SPSS software. The results showed that all instruments were valid and reliable. The normality test indicated a significance value of 0.291 (>0.05), confirming normal data distribution. Furthermore, the Paired Sample t-Test produced a significance value of 0.000 (<0.05), indicating a significant difference in customer satisfaction before and after the improvements. The average satisfaction score increased from 29.68 to 34.88. These findings confirm that enhancing service quality and product quality effectively improves customer satisfaction in coffee shop MSMEs.

Gatot, a fermented-cassava food, is the culinary icon of Gatot Tourism Village in Sumberpucung Subdistrict, Malang Regency. Cafe Koka, the pioneering gatot business in the area, faces two problems that hold back its growth. Its drying process still relies on sunlight, so production stops during the rainy season and the failure rate reaches 30–40%, while product presentation lacks adequate display facilities, lowering its appeal and selling value. This community-service program installed a 5 kg-per-batch cabinet dryer and two display refrigerators, accompanied by dried-gatot packaging development and staff training. The work followed a Plan-Do-Check-Act cycle combined with participatory mentoring over eight months, evaluating production and marketing indicators. After the program, drying time dropped from 2–4 days to about 4–5 hours, the product failure rate fell to 8–10%, and drying uniformity rose to about 90%. On the marketing side, impulse purchases increased by more than 40%, customer satisfaction with product display reached 4.5 of 5 (n=50), and monthly revenue grew about 175% owing to the new packaged-gatot line. Combining production and marketing technology strengthened the self-reliance of this local-food micro-enterprise.

This community-based project aimed to analyze the cash management system of the micro, small, and medium enterprise (MSME) Bakpia Juwara Satoe and develop recommendations to improve the company's financial performance. Cash management is a crucial but often overlooked aspect of MSME financial management, which can lead to cash flow problems, inaccurate record keeping, and poor management decisions. The methodology used included qualitative data collection through direct observation, in-depth interviews, and financial statement analysis. The project findings revealed that Bakpia Juwara Satoe lacked a functioning cash management system. There was no separation between cash receipts and disbursements, no standardized system for handling cash, and transaction recording remained manual and inconsistent. As part of the project, standard operating procedures (SOP) for cash management were developed, financial accounting training was conducted, and support was provided in creating simple cash flow statements. Following the implementation of these measures, record accuracy increased by 78%, and cash losses were reduced. It was determined that the implementation of efficient cash management contributed significantly to the improvement of Bakpia Juwara Satoe's financial performance.

The development of digital technology has encouraged the use of social media as an efficient promotional tool for businesses, particularly micro, small, and medium enterprises (MSMEs). One type of content frequently used is video, as it can convey messages visually and engage audiences. However, inadequate content design can lead to low engagement rates on social media. This study aims to design social media-based video content to increase engagement at the Jilbab Ansania Semarang business. The method used in this research is Research and Development (R&D) with a Design and Development (D&D) approach, which includes the stages of needs analysis, design, development, implementation, and evaluation. Data collection techniques include observation, interviews, documentation, and literature review. The research results show that videos tailored to the target audience and social media platform can increase engagement. This is evident in the increase in likes, comments, shares, and views. Therefore, creating video content focused on social media has proven effective as a digital promotional tool to increase engagement for the Jilbab Ansania Semarang business.

The rapid growth of the global halal economy has positioned halal products and services as important contributors to international trade, economic development, and evolving consumer markets. This study investigates the role of halal consumer protection law in supporting the advancement of the halal economy from both legal and economic perspectives. Employing a qualitative approach with a juridical normative framework, this research examines regulatory structures, halal certification mechanisms, consumer protection principles, and the broader economic implications of halal governance. The findings indicate that effective halal consumer protection frameworks are essential for establishing legal certainty, preserving product authenticity, strengthening consumer trust, and improving market transparency. From an economic perspective, comprehensive halal regulations contribute to enhancing product competitiveness, expanding global market access, encouraging industrial innovation, attracting investment, and promoting sustainable economic growth. Nevertheless, this study highlights several ongoing challenges, including the lack of harmonization among international halal standards, limited regulatory enforcement capacity, the financial burden of certification processes for micro, small, and medium enterprises (MSMEs), and the increasing complexity of digital trade and cross-border e-commerce.

Although MSMEs are crucial to the economy, the sustainability of non-franchise micro-enterprises is often hampered by suboptimal financial governance. Low utilization of financial information, lack of separation between personal and business finances, and unstructured cash flow management are challenges that can affect long-term business sustainability. This quantitative study aims to evaluate the impact of financial record keeping, capital planning, and cash cycle management on the sustainability of non-franchise micro-enterprises in Mekargalih Village, Garut Regency. Using a survey method and saturated sampling technique, data from 70 business owners were analyzed using multiple linear regression. The results of the study indicate that financial record keeping does not have a significant impact on business sustainability, indicating that recording activities are still administrative in nature and have not been optimally utilized as a basis for business decision-making. Conversely, capital planning and cash cycle management have been shown to have a positive and significant impact on business sustainability. Business owners who are able to plan capital needs and maintain smooth cash flow tend to be more able to maintain the stability of their business operations. Simultaneously, these three variables contribute 45.2% to business sustainability. This finding confirms that the ability to allocate capital andKeywords: business continuity; financial records; capital planning; cash cycle; micro-enterprises.

This literature review synthesizes findings from fifteen peer‑reviewed studies published between 2020 and 2026 to examine the determinants of sustainable competitive advantage in the furniture industry. The analysis reveals that green innovation, environmental performance, and market orientation interact as core drivers of competitiveness, supported by theoretical perspectives including the Resource‑Based View, Natural Resource‑Based View, Institutional Theory, Circular Economy, and Strategic Management frameworks. The review highlights how internal capabilities, regulatory compliance, and responsiveness to consumer preferences collectively shape the ability of micro, small, and medium enterprises to adapt to sustainability demands in global markets. Evidence shows that eco‑innovation practices, waste recovery strategies, and clustering models enhance efficiency and legitimacy, while indicators of green growth and brand performance provide practical tools for evaluating sustainability outcomes. The synthesis underscores that competitive advantage in this sector is not determined by isolated variables but by systemic integration across resources, operations, and market dynamics. This study contributes theoretically by consolidating fragmented insights into a coherent conceptual model and practically by offering guidance for enterprises and policymakers to foster green transformation. The findings emphasize the urgency of aligning industrial practices with ecological integrity and suggest that future research should examine cross‑country variations, longitudinal impacts, and the integration of digital technologies with sustainability strategies to strengthen the resilience of furniture enterprises in the global economy.

This study investigates the role of Baitul Maal wa Tamwil (BMT) in empowering Micro, Small, and Medium Enterprises (MSMEs) through the integration of Maqashid Sharia principles and financial inclusion strategies. Despite the strategic importance of MSMEs in economic growth and poverty reduction, many face challenges in accessing formal financial services. BMT, with its dual function of social (maal) and commercial (tamwil) activities, offers a unique platform to bridge this gap. Using a qualitative systematic literature review guided by PRISMA, this study analyzes 30 relevant articles to examine BMT operational models, implementation of Maqashid Sharia objectives, financial inclusion practices, and their impact on MSME performance. Findings indicate that BMT effectively supports MSMEs in capital access, income generation, and business resilience, but inconsistencies in balancing social and commercial objectives limit. holistic empowerment. Integrating Maqashid Sharia principles enhances ethical and sustainable outcomes, while financial inclusion expands outreach to underserved entrepreneurs. Optimization strategies, including strengthening institutional capacity, combining financial and non-financial support, and context-specific interventions, are essential for maximizing BMT effectiveness. This study contributes a comprehensive framework linking ethical, financial, and empowerment dimensions, offering practical guidance for policymakers and BMT managers in promoting inclusive and sustainable MSME development.

This study aims to examine the effect of accounting system digitalization, financial literacy, and financial management on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Medan Tembung District. This research uses a quantitative method with an associative approach. The population in this study consists of all MSMEs in Medan Tembung District, totaling 48 MSMEs; therefore, a saturated sampling technique was used, meaning all population members were selected as the sample. The data used are primary data collected through questionnaires and analyzed using descriptive statistical tests, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing with the assistance of SPSS version 26. The results show that accounting system digitalization has a positive and significant effect on MSME sustainability. Financial literacy also has a positive and significant effect and is the most dominant variable influencing MSME sustainability. In addition, financial management has a positive and significant effect on MSME sustainability. Simultaneously, the three variables significantly affect MSME sustainability in Medan Tembung District. The coefficient of determination indicates that the independent variables explain most of the variation in MSME sustainability, while the remaining variation is influenced by other factors outside this study. Therefore, it can be concluded that MSME sustainability is strongly influenced by the implementation of accounting system digitalization, the level of financial literacy, and the financial management capabilities of business owners.

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.

This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively.   This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively. The results indicate that financial management is still carried out simply and does not yet implement written records. Business income and expenses still rely on memory, even though business owners perform daily profit and loss calculations and separate personal and business finances. The main obstacles faced include limited human resources and a low understanding of financial record keeping and the SAK EMKM. Based on the analysis, financial management practices are not fully compliant with SAK EMKM standards. Therefore, the implementation of simple financial record keeping is necessary to structure business financial information and support business decision-making. Proper financial management can help improve business performance, monitor cash flow, evaluate profitability, and enhance accountability. Furthermore, the application of SAK EMKM is expected to facilitate access to financing and strengthen the sustainability and competitiveness of MSMEs in an increasingly competitive business environment.

Car Free Night (CFN) activities, which are held periodically in urban public spaces, have become one of the local government's strategies to support emission reduction and empower Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the economic impact of CFN implementation on MSMEs in the handicraft sector in Sumbawa Regency. The method used is a mixed methods approach through a quantitative survey of 30 craft MSME actors and in-depth qualitative interviews with five key informants from government agencies, business actors, and visitors. The results show that the implementation of CFN has a positive impact on increasing MSME turnover by an average of 30-40% per event, opening up new market access, and strengthening the existence of local culture through regional craft products. However, the challenges faced include limited production capacity, suboptimal digital marketing, and dependence on physical events. Therefore, sustainable policy interventions are needed in the form of business management training, integrated digital promotion, and MSME support facilities in public spaces. This study reinforces previous findings that creative public spaces such as CFN contribute significantly to local economic growth.

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.

Micro, Small, and Medium Enterprises (MSMEs) of chips in Pugeran Village, Gondang District, Mojokerto Regency face structural obstacles in the form of limited internal governance and weak market penetration. Around 80% of business actors are still managed conventionally, triggering production inefficiencies and a lack of mastery of persuasive marketing language on packaging. This community service activity aims to reconstruct an effective division of labor based on HR governance mindset, build the capacity of practical skills in packaging copywriting and digital media, and change business behavior from conventional reactive to strategic proactive. The program is implemented with an Asset-Based Community Development (ABCD) approach through three main intervention stages, namely diagnosis and reconstruction of MSDM, co-creation and marketing language assistance, and the adoption of proactive behavior through coaching and market simulation. The results showed a significant socio-economic transformation, characterized by the implementation of labor division SOPs that increased production efficiency by 18%, as well as the adoption of new packaging and persuasive copywriting techniques that expanded market reach beyond the region and increased average turnover by 22% in two months. In addition, a new social institution was formed in the form of the "Prosperous Pugeran Chips Craftsmen Association" and the emergence of young local leaders as agents of the program's sustainability.

This study aims to analyze the role of online sales in maintaining the financial stability of Micro, Small, and Medium Enterprises (MSMEs) in West Sumatra, Indonesia. The increasing adoption of digital channels, such as marketplaces, social media, messaging applications, live selling, and digital payment systems, has transformed online sales into not only marketing tools but also mechanisms that may affect cash flow continuity and business sustainability. Despite their growing importance, empirical evidence regarding the contribution of online sales to MSME financial stability remains limited. This study employs a quantitative explanatory research design. The population consists of MSME owners in West Sumatra who utilize online sales, while purposive sampling was used to select respondents who had engaged in online selling for at least one year and maintained cash flow records. Data were collected from 102 respondents through a structured questionnaire using a five-point Likert scale and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings reveal that online sales have a positive and significant effect on financial stability, with a path coefficient of 0.632, a t-value of 9.214, and a p-value below 0.001. These results indicate that effective use of online sales enhances cash flow continuity, income regularity, working capital adequacy, and financial resilience. However, the benefits depend on disciplined management of digital costs, discounts, platform fees, shipping expenses, product returns, and cash flow records. This study contributes to MSME digitalization literature by highlighting online sales as a strategic instrument for strengthening financial stability rather than merely a marketing channel.

An appropriate strategy has become a crucial factor for Micro, Small, and Medium Enterprises (MSMEs) in maintaining customer loyalty. This study focuses on analyzing the implementation of marketing communication strategies adopted by Nasi Goreng Barokah Jaya, an MSME located in Cikampek, to retain its loyal customers. This study employed a descriptive qualitative approach based on the 7P Marketing Mix theory developed by Kotler and Keller (2016). Data were collected through in-depth interviews, field observations, and documentation involving the business owner, employees, and loyal customers. The data were subsequently analyzed using the Miles and Huberman interactive model, while data validity was ensured through triangulation. The findings reveal that direct interaction, responsive and friendly service, word-of-mouth promotional activities, and personalized approaches serve as the main pillars in building customer loyalty. Customer loyalty is significantly influenced by product quality, price affordability, service reliability, and the emotional bond established between the business and its customers. These findings confirm that simple yet consistently implemented marketing communication strategies are effective in maintaining a loyal customer base in the culinary MSME sector.

MSMEs play a significant role in supporting regional economic development. However, many business owners still face challenges in financial management, particularly in maintaining simple bookkeeping, calculating business costs, and determining appropriate selling prices. These challenges were identified in Trend Accessories and Gift, a trading business, and Si Fang Yuan Dimsum, a culinary business, both located in Batam City. The two partner MSMEs had not implemented systematic financial records, resulting in business cost information that was not optimally utilized for pricing decisions. This community service program aimed to enhance the partners’ understanding of simple bookkeeping and business cost calculation as the basis for determining selling prices. The program employed a Participatory Action Research approach, consisting of problem identification, planning, training implementation, practical mentoring, monitoring, and evaluation. The training utilized a simple bookkeeping module and a Microsoft Excel-based bookkeeping template using the partners’ actual business transaction data. The results demonstrated that both partners gained a better understanding of preparing simple bookkeeping records, identifying business cost components according to the characteristics of their businesses, calculating the Cost of Goods Sold for the trading business and business costs for the culinary business, and utilizing cost information to establish more rational selling prices. Furthermore, the program increased the partners’ awareness of the importance of systematic financial recordkeeping as an essential component of sound business financial management. Overall, the training and mentoring activities contributed to strengthening the financial management capacity of the partner MSMEs and supported more effective, accountable, and sustainable business decision-making.

The rapid development of digital technology and changes in consumer behavior require Micro, Small, and Medium Enterprises (MSMEs) to adapt in marketing and service aspects. Rumah Makan Padang Sari Bundo, a culinary MSME located in Pasir Gadung, Cikupa, faced several problems, including limited use of social media, underutilization of digital platforms such as Google Maps, and the absence of cashless payment systems. This community service activity aimed to improve business competitiveness through the digitalization of marketing and services. The method applied was the PDCA (Plan-Do-Check-Act) approach, consisting of planning, implementation, evaluation, and follow-up stages. The implementation included creating Instagram and WhatsApp Business accounts, optimizing Google Maps, and applying the QRIS digital payment system. The results showed increased business visibility, easier customer access to information, and improved transaction convenience through cashless payments. Furthermore, digitalization enabled the MSME to become more adaptive to technological developments and modern consumer needs. Therefore, digital transformation at Rumah Makan Padang Sari Bundo represents an important step in supporting business sustainability and improving competitiveness in the digital era.

Micro, Small, and Medium Enterprises (MSMEs) increasingly rely on e-commerce applications to enhance business performance and broaden market access. Nevertheless, the effectiveness of such applications is strongly determined by their usability, which reflects how easily users can interact with the system. This study aims to evaluate the usability of an MSME e-commerce application using the System Usability Scale (SUS) method. A quantitative descriptive approach was applied by distributing SUS questionnaires to 30 respondents who had previously used the application. The instrument consisted of 10 standard SUS statements measured using a five-point Likert scale. Data were analyzed by calculating individual SUS scores and determining the overall average score. Based on the randomized respondent data, the application achieved an average SUS score of 80,25. This score is categorized as Excellent and acceptable. These findings indicate that the MSME e-commerce application has a very good usability level and is well accepted by users. Therefore, the application has strong potential to support MSME digitalization and improve online transaction effectiveness.