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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.

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.

This study aims to compare the performance of three boosting algorithms, namely XGBoost, LightGBM, and CatBoost, to predict the success of MSMEs. The data used consists of 250 entries with 13 attributes that include business actor characteristics, initial capital, industry experience, financial record-keeping, internet utilization, business planning, partnerships, and the target variable success. The pre-processing stage includes checking for missing values, standardizing numerical attributes, and splitting the data into 80% training data and 20% test data. The evaluation results show that XGBoost provides the best performance with an accuracy of 0.92, precision of 0.8333, recall of 0.8333, F1-score of 0.8333, and ROC-AUC of 0.9715. LightGBM has an accuracy of 0.88, while CatBoost achieves an accuracy of 0.90. The research results show that XGBoost has the best ability to classify successful and unsuccessful MSMEs. The feature importance results also show that the success of MSMEs is influenced by a combination of several key factors. This research emphasizes that boosting algorithms are effectively used as predictive models to support the analysis of MSME success.

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.

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.

The empowerment of Micro, Small, and Medium Enterprises (MSMEs) is a strategic effort to enhance the capacity and independence of business actors in supporting sustainable economic development. However, based on data from Rumah BUMN Aceh Utara, out of a total of 413 assisted MSMEs, only 9.16% have successfully upgraded their business status, while 90.84% have not yet done so. This study aims to describe MSME empowerment through the assistance program of Rumah BUMN Aceh Utara and to identify its supporting and inhibiting factors. This research employs a qualitative method with a descriptive approach. Data were collected through interviews, observations, and documentation involving Rumah BUMN managers and MSME actors, and were analyzed using the interactive model of Miles and Huberman. The results show that MSME empowerment in Rumah BUMN Aceh Utara is based on Suharto’s theory, which consists of three main approaches, namely empowering through training and mentoring that contributes to the improvement of business actors’ capacities, protecting through business legality facilitation, and supporting through the provision of production facilities, packaging machines, access to capital, promotion, and MSME gallery facilities, although these have not yet been fully optimized. The supporting factors of MSME empowerment include institutional support, technological development, and MSME participation, while the inhibiting factors include limited human resources, limited funding, and low participation of some MSME actors. This study emphasizes the importance of improving the quality of mentoring, optimizing the utilization of facilities, and increasing MSME participation to support the sustainability of empowerment programs.

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.

Multi Sari MSME, located in Pangkalan Batang Village, Bengkalis Regency, produces traditional local products such as fish crackers, shrimp crackers, and sago crackers. Despite having quality products, legal business permits, halal certification, and stable raw material availability, the enterprise still faced limitations in digital marketing practices, resulting in a limited market reach. This community service program aimed to improve the marketing capacity of the MSME through the implementation of digital marketing strategies. The methods employed included SWOT and STP analyses, Google Business Profile development, social media management, content calendar preparation, promotional content creation, and marketplace utilization. The program also involved mentoring and training activities to enhance the partner’s understanding of digital marketing tools and techniques. The results showed significant improvements in the partner’s knowledge and skills in utilizing digital platforms for marketing purposes. Furthermore, Multi Sari MSME now possesses more structured digital marketing channels, increasing product visibility and creating opportunities to reach a broader market. Therefore, digital marketing has proven to be an effective strategy for enhancing MSME competitiveness, business sustainability, and market expansion in the digital era.

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.

In today's digital era, MSME actors are required to be able to compete through the use of technology, including in building a brand image through digital branding. This study aims to analyze the effectiveness of digital branding in increasing the competitiveness of Sambal Pecel Kanaya MSME products in Makassar. The method used is descriptive qualitative with data collection techniques through observation, in-depth interviews, and documentation. Data analysis was carried out using the Miles and Huberman interactive model which includes data reduction, data presentation, and conclusion drawn. The results of the study show that the digital branding applied is quite effective in building a strong brand image, expanding market reach, and increasing consumer trust and buying interest. The use of social media, visual content, authentic product narratives, and customer testimonials has been proven to support increased product competitiveness. However, there are still shortcomings such as limited visual design and the lack of optimal use of other digital platforms. Therefore, it is recommended that MSMEs increase branding capacity through digital marketing training and platform diversification to strengthen the brand's position in the wider market.

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 effect of financial statement quality and internal control systems on the tax compliance of salted egg MSMEs in Brebes Regency, with business performance as a mediating variable. The research employed a quantitative approach using primary data collected through questionnaires distributed to 150 respondents selected through purposive sampling techniques. Data analysis was conducted using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. The results indicate that the quality of financial statements has a positive and significant effect on business performance, but a negative and significant effect on MSME tax compliance. Meanwhile, the internal control system does not significantly affect business performance, but has a positive and significant effect on tax compliance. Business performance is also proven to have a positive and significant effect on tax compliance and is able to mediate the effect of financial statement quality. These findings provide an important contribution by showing that high-quality financial statements support business operational management; however, tax assistance and guidance are still needed so that these reports can effectively improve tax compliance.

This study aims to analyze the application of standard costing and variance analysis in identifying production cost inefficiencies at UMKM Sari Kedelai Bu Ade, a soybean milk manufacturing business in Yogyakarta. The research used a descriptive quantitative approach with a case study method based on the company’s operational data. Standard costs were prepared using historical production data from the second semester of 2024, while actual production costs were calculated using operational realization data from the first semester of 2025. The analysis focused on direct material variance, direct labor variance, and factory overhead variance to identify the dominant sources of production cost inefficiency. The results show that direct labor variance became the largest unfavorable variance due to the use of actual working hours exceeding the established standards. Fixed overhead variance also indicated the existence of idle capacity because actual production had not reached the company’s normal production capacity. On the other hand, direct material variance and variable overhead variance still showed favorable conditions, indicating that the company was still capable of controlling material usage and several operational costs. This study concludes that the implementation of standard costing and variance analysis can help MSMEs identify production cost inefficiencies that were previously undetected through simple bookkeeping practices.

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.

Poverty is a multidimensional problem that remains a major development challenge in Central Tapanuli Regency. Growth in Gross Regional Domestic Product (GRDP), increased realization of Foreign Direct Investment (PMA) and Domestic Direct Investment (PMDN), and zakat collection should be important instruments in reducing poverty rates. However, data from 2019–2023 shows a discrepancy, where the growth in these macroeconomic and social indicators is not accompanied by a decrease in the number of poor people. This study aims to analyze the influence of zakat, GRDP, PMA, and PMDN on poverty levels in Central Tapanuli Regency. The research method used is qualitative descriptive analysis with secondary data from BPS, BAZNAS, and BKPM as well as interviews with relevant parties. The results show that zakat does contribute to alleviating the burden on mustahik, but its role is still limited because the majority of distribution is consumptive. GRDP increased from Rp9.95 trillion in 2019 to Rp13.67 trillion in 2023, but the resulting economic growth is not yet inclusive. Foreign direct investment (FDI) tends to be oriented towards large capital with limited labor absorption, while domestic direct investment (PMDN) is closer to local needs but still less than optimal in poverty alleviation. Overall, the increase in zakat, GRDP, FDI, and PMDN has not been able to reduce the poverty rate, which actually increased from 376,474 people in 2019 to 489,760 people in 2023. Thus, a more inclusive development strategy, optimization of productive zakat, and investment policies that favor labor-intensive sectors and MSMEs are needed so that economic growth truly impacts poverty reduction.

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.

This study aims to analyze the marketing strategies implemented by Mrs. Irsyat’s Poli Crackers MSME in Sukowono Village, assess their contribution to business competitiveness, and examine their role in supporting business sustainability. The study employed a qualitative approach with a case study method conducted in Sukowono Village, Sukowono District, Jember Regency. Research informants included the business owner, employees, consumers, and resellers selected through purposive sampling. Data were collected through in-depth interviews, observation, and documentation, then analyzed using the Miles and Huberman model consisting of data reduction, data presentation, and conclusion drawing. Data validity was ensured through source triangulation, technique triangulation, and member checking. The findings indicate that the MSME applies relatively simple marketing strategies adapted to local market conditions, including product quality improvement, competitive pricing, utilization of local distribution channels through small shops and resellers, and word-of-mouth promotion. These strategies have proven effective in increasing competitiveness, as reflected by higher sales, growing customer numbers, and the product’s distinctive taste advantage. Furthermore, the strategies contribute to business sustainability through sales stability, customer loyalty, and gradual business growth. Nevertheless, several challenges remain, including limited capital, labor shortages, and the underutilization of digital technology. Therefore, more innovative and technology-based marketing strategies are needed to support sustainable business development.