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This study aims to evaluate the level of sharia compliance in musyarakah contracts within micro-enterprise financing. Musyarakah is a partnership-based financing contract that emphasizes cooperation, profit-sharing based on an agreed ratio (nisbah), and proportional risk sharing in accordance with each party’s capital contribution. In practice, the implementation of musyarakah contracts in micro-enterprise financing must be assessed against the Fatwa of the National Sharia Council–Indonesian Ulema Council (DSN-MUI), principles of fiqh muamalah, and Islamic banking regulatory frameworks in Indonesia. The findings show that the implementation of musyarakah working capital financing in Islamic banking is generally in the good category. However, two non-compliance issues with sharia principles were identified. First, there is an imbalance in work participation, where the business is fully managed by the customer while the bank only provides supervision and guidance without active involvement, whereas active participation of partners is a fundamental principle of musyarakah. Second, there is an element of riba due to the use of a fixed profit-sharing scheme, even though profits in musyarakah should be uncertain and based on actual business performance. The study implies that Islamic banks need to improve musyarakah implementation to ensure full compliance with DSN-MUI fatwas, particularly in terms of active bank participation and non-fixed profit-sharing arrangements. Properly implemented, musyarakah financing can strengthen micro and small enterprises by promoting justice-based and risk-sharing economic cooperation.

The rapid evolution of digital technologies has fundamentally reshaped tax administration systems, particularly for Micro, Small, and Medium Enterprises (MSMEs), which constitute a critical driver of economic development yet continue to demonstrate suboptimal levels of tax compliance. This study aims to critically examine the role of Application Programming Interface (API)-based tax automation in enhancing MSME tax compliance through a systematic narrative literature review approach. Employing a qualitative design, this study synthesizes recent scholarly works published within the last five years to identify patterns, relationships, and emerging trends in digital taxation practices. The findings indicate that API-based automation significantly improves administrative efficiency, minimizes human error, and facilitates real-time data integration between taxpayer systems and tax authorities. Moreover, such integration enhances transparency and reduces compliance costs, thereby fostering voluntary compliance behavior among MSMEs. Nevertheless, the effectiveness of this technological intervention is contingent upon several structural and behavioral factors, including digital literacy, technological readiness, and the availability of reliable digital infrastructure. Persistent disparities in these areas may constrain the scalability and inclusiveness of API implementation. This study underscores that API-based tax automation represents a transformative policy instrument in modernizing tax administration systems, provided it is supported by coherent regulatory frameworks, capacity-building initiatives, and equitable infrastructure development. The findings contribute to the broader discourse on digital taxation by offering a conceptual foundation for developing adaptive and sustainable compliance strategies in the era of economic digitalization

The increasingly tight competition in the textile and garment industry has led to the optimal management of capital structure and microfinance to increase the value of the company. This study aims to analyze the influence of microfinance and capital structure on the value of the company with profitability as an intervening variable. The method used is a quantitative method with secondary data obtained from the financial reports of textile and garment companies registered in the Indonesian Financial Services Authority for the period 2020–2024. Data analysis was conducted using Structural Equivalence Modeling-Partial Least Square (SEM-PLS). The results of the study indicate that microfinance has a positive and significant effect on profitability and firm value. Meanwhile, capital structure has a positive but insignificant effect on profitability and a negative and insignificant effect on firm value. Profitability is proven to have a positive and significant effect on firm value, but is unable to mediate the influence of microfinance and capital structure on firm value. Thus, the findings of this study confirm that profitability fails to be an integrating variable.

The rapid acceleration of the digital economy has positioned Micro, Small, and Medium Enterprises (SMEs) at a strategic crossroads. This study investigates the impact of digital marketing and social media marketing on the performance of SMEs in Binjai, North Sumatra, while exploring the mediating role of Electronic Word of Mouth (e-WOM). Utilizing a quantitative approach with a sample of 182 SME owners, data were analyzed using multiple linear regression and path analysis via SPSS 26. The findings demonstrate that digital marketing and social media marketing initiatives significantly and positively influence business performance, accounting for 54.2% of the variance. Notably, social media marketing emerged as the most dominant predictor, fostering high levels of customer engagement. Furthermore, path analysis reveals that e-WOM serves as a critical mediator; effective social media strategies stimulate authentic digital testimonials, which subsequently enhance consumer trust and sales volume. This research concludes that for SMEs in emerging local markets like Binjai, the orchestration of digital reputation through e-WOM is fundamental to achieving sustainable competitive advantage in an increasingly volatile digital landscape.

The rapid development of technology in the era of the Industrial Revolution 4.0 has driven the education sector to continuously adapt to the evolving demands of digital-based industries. One of the key technological innovations supporting this transformation is the Internet of Things (IoT), which enables data acquisition, real-time monitoring, and remote control of systems through internet networks. In response to these developments, a community service program was conducted to enhance the understanding and technical skills of students at SMK Negeri 1 Sindang through the provision and utilization of an IoT Trainer Kit Simulator as a practical learning medium. This activity aimed to bridge the gap between theoretical knowledge and industry-relevant technological applications by introducing students to hands-on IoT system implementation. The program included demonstrations and guided practice on the use of sensors, microcontrollers, and web-based monitoring platforms to simulate real-world industrial scenarios. The results indicate that students showed high enthusiasm and active participation throughout the activity. Moreover, participants were able to grasp the fundamental concepts of IoT systems, understand component integration, and recognize the relevance of IoT applications in supporting automation and digital transformation. Overall, this community service activity contributed positively to strengthening students’ digital competencies and preparedness for the demands of the contemporary industrial and technological landscape.

Economic empowerment of rural communities through the strengthening of Micro, Small, and Medium Enterprises (MSMEs) is a crucial pillar in achieving national economic independence. One of the fundamental obstacles faced by MSMEs in rural areas is financial exclusion due to low digital literacy and dependence on conventional cash transaction systems. The Community Service Program (KKN) of students from the State Islamic University of North Sumatra (UIN SU) in Pematang Tengah Village was designed to bridge this gap by optimizing the Indonesian Standard Quick Response Code (QRIS). Through an intensive participatory mentoring approach, students acted as agents of digital transformation who educated, trained, and facilitated 10 local MSME actors in adopting non-cash payment technology. The results of the program show a significant shift from digital skepticism to digital trust. The implementation of QRIS has been proven to increase operational efficiency, financial management accuracy, and strengthen the image of business modernity in the eyes of consumers. This article emphasizes that the role of students is not merely as information deliverers, but as catalysts of social capital that is crucial for the sustainability of digitalization at the village level.

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.

Fine motor development is a fundamental prerequisite for academic readiness and independence in early childhood. Still, currently, challenges such as sedentary behaviour and screen exposure hinder the optimisation of these abilities. This community service program aims to implement a Play-Based Learning model of fine-motor stimulation to improve the physical and academic readiness of children at Tamalate State Kindergarten in Makassar City. The intervention program was conducted over two weeks through three main stimulation zones: Texture Zone (playdough and finger painting), Precision Zone (beading, origami, and cutting), and Manipulative Zone (busy board and puzzles). The target subjects were children in group B with fine-motor impairments, and the study evaluated 20 children using periodic observation checklists. The results showed a significant transformation, with 95% of children (19 out of 20 participants) experiencing an increase in achievement from the Starting to Develop (MB) category to Developing as Expected (BSH) and Developing Very Well (BSB). These findings confirm that a structured intervention through play zones is not only effective in strengthening intrinsic hand muscles and eye-hand coordination but also in building children's resilience and perseverance in learning. The program recommends integrating a micro-curriculum based on stimulation zones into daily learning plans and strengthening partnerships with parents to maintain consistency in children's development.

Women micro, small, and medium enterprises (MSMEs) play a strategic role in strengthening both family and community economies; however, they experience to obtain fundamental skill in financial management. One of the main problems is the mixing of personal and business finances, which turn into challenges for entrepreneurs to monitor business performance and to address access financing. This community service activity aims to improve insight of women entrepreneurs in Medan regarding the importance of separating personal and business finances through simple, practice-based training. The activity was conducted in 7 November 2025 in Medan and was attended by 150 women MSME participants from a local entrepreneurship community. The training was held for one day using interactive lectures, group discussions, and hands-on cash recording exercises. The results showed a significant improvement in participants’ understanding of financial separation concepts and their ability to record business transactions. A total of 85% of participants were able to create a simple cash record format and expressed a commitment to applying separate financial practices. This activity contributed to improving the financial literacy of women micro-entrepreneurs and strengthening their managerial capacity toward sustainable business growth.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the regional economy, including in Tatanga District and Nunu Village, Palu City. However, many MSME actors in these areas still face fundamental challenges such as low financial literacy, limited access to capital, and insufficient use of digital technology in business management. These limitations lead to weak financial record-keeping, poor cash flow management, and inadequate readiness to meet bankability requirements when applying for financing from formal financial institutions. This community service program was designed to improve the understanding and practical skills of MSME actors through financial literacy socialization, financial inclusion education, capital training in collaboration with financial institutions, and training in simple financial record preparation. The program was implemented using needs assessments through observation, structured material delivery, interactive discussions, hands-on transaction recording practice, and learning evaluations through pretests and posttests. The results show a significant improvement in participants’ competencies. Average scores for financial literacy and inclusion increased from 48% to 89%, indicating better understanding of cash flow management, transaction recording, and the use of digital financial services such as QRIS and mobile banking. Furthermore, participants’ understanding of capital access improved from 51% to 92%, particularly regarding financing procedures, business eligibility requirements, and the importance of financial statements in loan applications. Overall, the program effectively strengthened MSME capacity to manage businesses in a more structured, adaptive, and professional manner, supporting MSME independence and long-term business sustainability in Tatanga District and Nunu Village.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the regional economy, including in Tatanga District and Nunu Village, Palu City. However, many MSME actors in these areas still face fundamental challenges such as low financial literacy, limited access to capital, and insufficient use of digital technology in business management. These limitations lead to weak financial record-keeping, poor cash flow management, and inadequate readiness to meet bankability requirements when applying for financing from formal financial institutions. This community service program was designed to improve the understanding and practical skills of MSME actors through financial literacy socialization, financial inclusion education, capital training in collaboration with financial institutions, and training in simple financial record preparation. The program was implemented using needs assessments through observation, structured material delivery, interactive discussions, hands-on transaction recording practice, and learning evaluations through pretests and posttests. The results show a significant improvement in participants’ competencies. Average scores for financial literacy and inclusion increased from 48% to 89%, indicating better understanding of cash flow management, transaction recording, and the use of digital financial services such as QRIS and mobile banking. Furthermore, participants’ understanding of capital access improved from 51% to 92%, particularly regarding financing procedures, business eligibility requirements, and the importance of financial statements in loan applications. Overall, the program effectively strengthened MSME capacity to manage businesses in a more structured, adaptive, and professional manner, supporting MSME independence and long-term business sustainability in Tatanga District and Nunu Village.

This study aims to analyze the role of UINSU’s Community Service Program (KKN) students in enhancing Islamic entrepreneurial awareness among the residents of Pahang Village, Talawi District, Batu Bara Regency. The KKN program serves as a platform for applying academic knowledge while empowering communities through educational, persuasive, and participatory approaches. The students introduced fundamental concepts of Islamic entrepreneurship, including principles of justice, honesty, sustainability, and the avoidance of riba, gharar, and maisir. Through a series of activities such as seminars, micro-business training sessions, financial management mentoring based on sharia principles, and simple business model simulations, the villagers began to show improved understanding of Islamic economic values. Moreover, the active involvement of students created an inclusive learning environment that was accessible to various community groups. The findings indicate that the presence of KKN students contributed positively to cultivating entrepreneurial motivation, particularly among youth and micro-business actors. This improvement was reflected in changes in mindset, interest in initiating halal businesses, and increased awareness of applying sharia principles in daily economic activities. Thus, the KKN program not only provides practical experience for students but also offers a tangible contribution to strengthening sharia-based economic empowerment at the village level.

The calculation of work volume and construction costs is a fundamental aspect of project management, as errors in the estimation process can directly affect the preparation of the project budget. Many projects still use conventional methods for estimation, which are based on 2D working drawings with the assistance of Microsoft Excel, as seen in the Sungai Raya Religious Court Building project. This method is considered prone to calculation errors and less efficient due to the considerable amount of time required. With the advancement of technology, Building Information Modeling (BIM) has emerged, enabling automatic and integrated calculation of work volumes and construction costs through a three-dimensional digital model. This study aims to examine the implementation of BIM in the Sungai Raya Religious Court Building project and to compare the results of work volume and construction cost calculations between the BIM method using Autodesk Revit and the conventional method based on the project’s Bill of Quantity (BoQ). The research method was conducted by modeling the structural elements of the building, including pile caps, tie beams, columns, beams, floor slabs, and reinforcements. The results of work volume and construction cost calculations obtained from Autodesk Revit were then compared with the project’s BoQ as the conventional method. Based on the analysis, an average difference of 6.3% in work volume and 5.6% in construction cost was found, with the Autodesk Revit calculations showing slightly lower values compared to the project’s BoQ.

Discipline is a fundamental characteristic that supports student learning success. However, at the UPT SMPN 2 Galesong Selatan, high rates of lateness and irregular student behavior are still found, so an in-depth study of the school's role in fostering such discipline is needed. This study aims to understand school dynamics, identify supporting and inhibiting factors, and formulate effective strategies for improving disciplined behavior. Using qualitative methods and an interpretive phenomenological approach, data were obtained through interviews, 14 days of observation, and documentation review. Then, they were analyzed using the Miles, Huberman, and Saldaña model. The research findings indicate that coordination between the principal, vice principal for student affairs, guidance counselor, and student council president has a significant contribution to fostering student discipline. The micro-skills-based counseling program and the “Discipline Challenge” activity initiated by the student council have proven effective in increasing student compliance. The main obstacles that still arise include low parental involvement and increased teacher fatigue during the final lesson period. Based on these results, the study concluded that the implementation of teacher rotation on duty, the use of digital behavioral contracts, and strengthening the role of the Student Council (OSIS) are relevant and sustainable strategies in efforts to improve student discipline.

This study aims to analyze the implementation of the Economic Entity Principle in the micro, small, and medium enterprise (MSME) Kedai Kita, which still relies on a simple financial recording system. The principle emphasizes the importance of separating personal and business finances to ensure that financial statements accurately and objectively reflect the entity's economic condition. The research employs a qualitative method with a descriptive approach through direct interviews with the business owner to gain an in-depth understanding of the financial management practices implemented. The findings indicate that the application of the Economic Entity Principle at Kedai Kita has not been fully realized, as evidenced by the ongoing mixing of personal and business funds, the absence of a formal bookkeeping system, and inconsistent recording of cash flows and expenditures. The main factors hindering the implementation of this principle include limited accounting literacy, lack of time for bookkeeping, and the absence of a structured accounting system. Nevertheless, the business owner has begun to recognize the importance of separating finances as a foundation for more accountable business management. These findings imply the need for the adoption of simple recording applications, the provision of basic accounting training, and increased understanding among MSME actors regarding the benefits of structured financial statements. This study provides practical contributions for other MSMEs by demonstrating that the implementation of the Economic Entity Principle is a fundamental step in enhancing financial transparency and accountability, as well as strengthening opportunities for access to formal financing.

This study aims to describe the perspectives of economic actors regarding the importance of money in daily interactions and transactions. Money, as a medium of exchange, not only facilitates the transfer of goods and services but also shapes more efficient and structured economic behavior. In everyday activities, economic actors view money as an instrument that provides value certainty, transactional convenience, and flexibility in managing needs and expenditures. The role of money is also understood as a factor influencing socio-economic relationships, as interactions between individuals are often grounded in transactional processes that require trust and universally accepted exchange values. Furthermore, the development of payment technologies has broadened economic actors’ understanding of money, especially within the context of digitalized transactions. This study illustrates that money is not merely a transactional tool but also a crucial element in shaping the socio-economic dynamics of modern society. The findings are expected to contribute to microeconomic discussions related to how economic actors utilize money as a fundamental instrument in daily economic activities.

Penelitian ini mengeksplorasi dinamika integrasi strategis antara pemasaran digital dan manajemen keuangan pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia dalam konteks transformasi digital. Melalui pendekatan library research dengan orientasi eksploratori-deskriptif, studi ini menganalisis secara komprehensif berbagai sumber primer terkini yang membahas fenomena adopsi teknologi digital dan implementasi manajemen keuangan pada UMKM Indonesia periode 2019-2024. Hasil penelitian mengidentifikasi bahwa meskipun terdapat kesadaran substansial terhadap urgensi transformasi digital di kalangan pelaku UMKM, variasi signifikan teridentifikasi dalam tingkat adopsi dan optimalisasi teknologi digital—dengan platform media sosial seperti Instagram, TikTok, dan Facebook menjadi instrumen dominan dalam strategi pemasaran. Dalam dimensi manajemen keuangan, literasi finansial dan implementasi sistem pencatatan terdigitalisasi terungkap sebagai determinan fundamental bagi keberlanjutan operasional. Interelasi antara pemasaran digital dan manajemen keuangan termanifestasi dalam adopsi sistem pembayaran digital, pengelolaan konten strategis berbasis efisiensi finansial, dan standardisasi proses bisnis terintegrasi. Model pengembangan kapasitas yang direkomendasikan mencakup pelatihan komprehensif, pendampingan berkelanjutan, kolaborasi ekosistemik, standardisasi proses, dan integrasi strategi mitigasi risiko. Implikasi strategis dari integrasi ini meliputi optimalisasi alokasi sumber daya, penguatan kapasitas pengambilan keputusan berbasis data integratif, konstruksi model bisnis responsif, peningkatan keberlanjutan finansial, dan akselerasi skalabilitas bisnis. Temuan ini berkontribusi pada pengembangan kerangka konseptual tentang transformasi digital UMKM dalam konteks negara berkembang dan menyediakan landasan empiris bagi formulasi kebijakan dan strategi bisnis yang memperkuat daya saing UMKM Indonesia di era digital.

Water plays a fundamental role in sustaining human life, particularly as a source of drinking water. Nonetheless, the consumption of water that does not comply with established health standards can result in illnesses such as diarrhea and vomiting. In the Patrang District, the use of refillable drinking water has gained popularity as an economical substitute for bottled water. Despite its convenience, there are growing concerns about the microbiological safety of refillable drinking water, especially regarding contamination by Coliform and Escherichia coli bacteria, which serve as key indicators of water hygiene and safety. The objective of this research was to determine the contamination levels of Coliform and Escherichia coli bacteria in refillable drinking water. The study utilized a quantitative research design with descriptive analysis and employed the Most Probable Number (MPN) method for testing. Data collection took place from May to June 2024, comprising five water samples labeled X, Y, Z, A, and B, obtained from refillable drinking water depots in Patrang District using a simple random sampling approach. The results indicated that out of the five samples tested, the sample labeled Z was positive for Coliform with an MPN value of 920 cfu/mL, while the sample labeled A was positive for both Coliform and Escherichia coli with an MPN value of 2,000 cfu/mL. From these findings, two samples (Z and A) were identified as contaminated, with the highest bacterial concentration found in sample A, which had an MPN value of 2,000 cfu/mL

Micro, Small, and Medium Enterprises (MSMEs) are a major pillar of the national economy, but Rengginang MSMEs in Dolok Kahean Village face challenges adapting to the digital era, characterized by limited market reach through traditional methods and minimal product exposure due to not utilizing digital media. In fact, a digital presence is crucial for achieving positive benefits such as higher income. The main objective of this community service is to provide intensive assistance in implementing digital marketing strategies for Rengginang MSMEs. The implementation method is based on the principle of Participation with a Participatory Action Research (PAR) approach. Concrete actions include intensive Capacity Building Training on digital marketing fundamentals, branding strategies, and product photography techniques, followed by direct assistance in creating and managing social media accounts. The results of the community service demonstrate the successful transformation of Rengginang MSMEs into digitally literate MSMEs. Key achievements include increasing partner digital capacity, activating new digital marketing channels, and strengthening product visual branding. Evaluation through FGDs confirms that this implementation triggers a significant expansion of market reach beyond village boundaries and increased consumer awareness. The conclusion confirms that intensive mentoring is a vital strategy to bridge the digital divide at the village level, thereby effectively supporting the development of the local creative economy and accelerating economic growth.

Currently, MSMEs (Micro,Small,and Medium enterprises) face significant challenges, including minimal digital literacy,limited access to technology,and the need for appropriate branding strategy formulation to compete in the broadband era. This research is a community service program aimed at strengthening the skills and capacity of MSME actors in Dolok Kahean Village so that they can market their products online and build their brand through digital platforms. The method used is a qualitative-applicative approach focusing on intensive training, education, and assistance (hands-on). The material covered the mastery of basic digital marketing concepts, online brand management, and practical technical assistance in creating and managing social media accounts and e-commerse. The results indicate that the program successfully and effectively overcame digital literacy constraints and instilled awareness about the crucial need for fundamental changes in business mindset and models. Partners have mastered basic digital marketing concepts and were successfully assisted in creating an Instagram account, which tangibly strengthened their practical skills for expanding sales reach. Futhermore, the objective of strengthening branding was achieved, as partners recognize that branding is a vital investment and fundamental strategy for creating a solid foundation for long-term business sustainability. Overall, the implementation of digital marketing strategies proves to be a comprehensive solution that significantly aids the development of MSMEs in responding to the shift in consumer behavior toward online shopping.