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Efrat Tirta Wijaya; Sri Rahayu; Ra Vidia Gati

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the effect of Perceived Organizational Support (POS) and Work Engagement on employee performance with organizational commitment as a mediating variable at SMEs in Kasongan, Bantul, Yogyakarta. This research was motivated by the importance of improving employee performance in the SME sector, which still faces various challenges, such as low employee engagement, suboptimal organizational support, and weak organizational commitment. This study employed a quantitative approach using a survey method. The population of this research consisted of employees working in SMEs in Kasongan, Bantul, Yogyakarta. The sampling technique used was purposive sampling with a total of 150 respondents. Data were collected through questionnaires using a Likert scale. The data analysis method used was Structural Equation Modeling based on Partial Least Square (SEM-PLS). The results showed that Perceived Organizational Support had a positive and significant effect on employee performance. However, Work Engagement did not have a significant direct effect on employee performance. In addition, Perceived Organizational Support and Work Engagement were found to have a positive and significant effect on organizational commitment. Organizational commitment also had a positive and significant effect on employee performance. The mediation test results indicated that organizational commitment partially mediated the effect of Perceived Organizational Support on employee performance and fully mediated (full mediation) the effect of Work Engagement on employee performance. This study implies that improving organizational support and strengthening organizational commitment are important strategies for enhancing employee performance in the SME sector, particularly in SMEs in Kasongan.

Hanifa Sri Nuryani; Edi Irawan

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

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.

Landreas Utama Lie; Sudarmiatin Sudarmiatin; Heri Pratikto

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The objective of this study is to develop a theoretical framework that can be used to identify the key resources and capabilities involved in the globalization process. This case study aims to examine how export-oriented small businesses in Indonesia achieve success at the international level. To obtain qualitative data, in-depth interviews were conducted with the Makmur Susanti Group, an MSME in Tulungagung, East Java. This study, based on the Resource-Based View (RBV), demonstrates how dynamic capabilities in production, networking, marketing, learning, legal, and synergistic areas contribute to the formation of competitive advantages that support business sustainability and continuity. The study indicates that success in internationalization requires a combination of capabilities that can meet market needs, rather than a single capability. This study contributes to the literature by offering a comprehensive framework of the internationalization process and providing practical insights for policymakers and practitioners aiming to enhance the competitiveness of SMEs. The research findings underscore the importance of capability development and government support in facilitating the global expansion of SMEs. Ultimately, this study provides a foundation for further investigation into the dynamic capabilities required for SMEs to thrive in international markets.

Cecilia Indah Hapsari; Ery Tri Djatmika; Puji Handayati

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study is motivated by the increasing competition in the Muslim fashion industry, which encourages SMEs to develop effective marketing strategies to build brand image. The purpose of this study is to analyze the implementation of the marketing mix (4P) strategy in strengthening the brand image of Bell.Scraft SMEs. This research employs a qualitative approach using a case study design. Data were collected through interviews, observations, and documentation, and then analyzed using the data analysis techniques of Miles, Huberman, and Saldana, which include data condensation, data display, and conclusion drawing. The results indicate that the product aspect is carried out through continuous trend research and market needs analysis, the pricing aspect applies a combination of cost-based and value-based approaches, the distribution aspect utilizes a multichannel strategy through resellers, social media, and marketplaces, while the promotion aspect focuses on trust-based digital strategies through authentic content and influencers. Overall, the implementation of the marketing mix (4P) supports the strengthening of Bell.Scraft’s brand image amid market competition. The implications of this study suggest that the use of integrated and digital-based marketing strategies can enhance the competitiveness of SMEs and build long-term relationships with consumers.

Indah Damayanti; Kiromim Baroroh; Isroah Isroah

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

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

Aditya Hidayatus Sofyan

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the implementation of digital marketing in increasing sales of small and medium enterprises (SMEs) in the bedding equipment sector on online platforms. The background of this research is driven by the high level of competition in marketplaces and the need for business actors to optimize digital marketing strategies to remain competitive. The research method used is Participatory Action Research (PAR), combined with SWOT analysis to identify business conditions comprehensively. Data collection techniques were carried out through direct observation of production and marketing activities. The results show that the implementation of digital marketing through marketplaces and social commerce can expand market reach, increase sales volume, and enhance the business actor’s understanding of managing online marketing strategies. In addition, product content optimization, the use of promotional features, and customer service play an important role in increasing consumer trust and purchase decisions. However, challenges such as high advertising costs and frequent changes in platform policies were also identified. Overall, this study concludes that well-planned and efficient digital marketing strategies can improve competitiveness, profitability, and business sustainability of SMEs in the digital era.

Cori Qamara; Amalina Nur Wahyuningtyas; I Putu Gede Didik Widiarta; Novemia Fatmarischa

There are chances for small and medium-sized businesses (SMEs) to boost local agricultural economies and increase profitability due to the rising demand for value-added dairy products.  This study uses the Hayami approach to evaluate the value distribution along the production chain in order to investigate the economic potential of cream cheese production in Samarinda, Indonesia.  In-depth producer interviews, cost documentation, questionnaires, and production process observations were used to gather primary data.  Identifying the main cost components and evaluating value generation at the processing step were the main objectives of the investigation.  The results show that processing adds a substantial amount to the total product value, with the acquisition of raw materials and packaging being the main sources of expense. Maximizing by-products like whey, implementing cost-effective packaging, and optimizing input sourcing are all ways to boost profitability. According to the report, local cream cheese makers can become more resilient and competitive by focusing on specialized markets, improving branding, and fortifying supply chain integration. These observations serve as the foundation for business plans and regulatory suggestions meant to promote long-term expansion in the artisanal dairy industry.

Muhammad Tody Arsyianto; Sudarmiatin Sudarmiatin; Heri Pratikto

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Small and medium-sized enterprises (SMEs) play a central role in the Indonesian economy, yet their internationalization remains limited. This condition indicates that many SMEs have not fully transformed innovation and digitalization into strategic capabilities that support broader market expansion. This study examines the effects of innovation and digitalization on SME internationalization from the strategic capability perspective. A quantitative explanatory design with a cross-sectional survey was employed. The sample consisted of 200 SME owners or main managers in East Java selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The simulated results indicate that innovation and digitalization positively contribute to SME internationalization through product value enhancement, business process efficiency, and broader market reach. These findings suggest that SME internationalization is more likely to emerge when innovation and digitalization are integrated as strategic capabilities rather than treated as isolated initiatives.

Ivan Widjaja; Sudarmiatin Sudarmiatin; Heri Pratikto

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

MSMEs play a dominant role in the Indonesian economy, but their contribution to the international market remains relatively limited. This situation indicates that the readiness for internationalisation of MSMEs remains a significant issue, particularly in relation to innovation and digitalisation capabilities as strategic resources. This study aims to analyse the influence of innovation and digitalisation on the readiness for internationalisation of MSMEs in Indonesia using the Resource-Based View approach. The study employs an explanatory quantitative design with a survey approach involving 200 owners or primary managers of SMEs in East Java, selected via purposive sampling. Data were analysed using SEM-PLS. The results indicate that innovation and digitalisation have a positive and significant influence on the internationalisation readiness of SMEs. Digitalisation demonstrates a stronger influence than innovation. The structural model also exhibits adequate explanatory and predictive power. These findings confirm that internationalisation readiness is determined not only by market opportunities but also by the ability of SMEs to strategically manage innovation and digital technology. The implications of this study emphasise the importance of strengthening innovation and digitalisation capabilities as the foundation for formulating SME development strategies that are better prepared to enter international markets.

Gracia Marsella Nggay; Sahri Aflah Ramadiansyah

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study examines the implementation of Integrated Marketing Communication (IMC) at NailedShape, a Bali-based nail art micro-enterprise, as a strategy to foster customer loyalty. NailedShape operates under a home-service and home studio model, primarily using Instagram for promotion and customer engagement. The study utilizes a descriptive qualitative method, collecting data through interviews and observations with the owner, customers, and micro-influencers. The research findings show that NailedShape successfully employs IMC techniques, such as visual content, customer testimonials, and collaborations with digital influencers, to capture attention and create strong emotional connections with customers. This integrated approach helps in building a positive brand image and maintaining customer engagement. However, the study also highlights challenges, such as limited resources and frequent changes to social media algorithms, which hinder consistent communication and marketing efforts. Despite these obstacles, the study concludes that a well-executed IMC strategy remains effective in enhancing customer loyalty, reinforcing the importance of an integrated communication approach for small and medium enterprises (SMEs) in the beauty industry. By utilizing digital platforms effectively, NailedShape can compete in a highly dynamic market. The findings suggest that beauty-based MSMEs can benefit greatly from IMC in the digital era, as it not only enhances brand perception but also helps in building lasting customer relationships.

Kurniati, Wenty; Gifelem, Yowel Oktofianus

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study analyzes the effect of digital payment implementation (X1) and transaction security (X2) on SME development (Y) with financial stability as a mediating variable (Z) in SMEs in Sorong City. This study examines the effect of digital payment implementation and transaction security on SME development with financial stability as a mediating variable. The study was conducted on MSMEs in Sorong City, Eastern Indonesia, using an explanatory quantitative approach. The data were analyzed using Partial Least Squares-based Structural Equation Modeling (SEM-PLS). The results of the study prove that the implementation of digital payments and transaction security has a positive and significant effect on financial stability. Furthermore, financial stability was found to have a positive and significant effect on MSME development, while fully mediating the effect of transaction security and partially mediating the effect of digital payment implementation on MSME development. These findings contribute to an integrated conceptual model that combines the technology acceptance paradigm with financial management theory, and provide a strategic roadmap for policymakers and implementation guidelines for MSME actors.

Ananda Firza Ramadhan; Nisrina Nabila A`bidah; Muhamad Salsabil Fadilah; Heny Indriani; Budi Santoso +2 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Tegal Regency is a region in Central Java Province. Geographically, Tegal Regency is situated on a highly advantaged path. This regency, with its capital in Slawi, boasts a diverse range of economic centers spread across several regions. Dominated by small and medium-sized industries, the community can be empowered and participate in improving their well-being through job creation. Small and Medium Industry centers are highly diverse. One area we highlight in this article is the potential of metal and machinery SMEs, which are crucial commodities in the local economy. The metal industry is located around Talang District. The metal and machinery sector holds significant promise due to the potential for increased manufacturing demand, which can boost the local economy. In this study, we used field research and interviews to understand how the SME economy operates. By highlighting this, we hope that the government will focus on SMEs, particularly in the metal and machinery sector, by providing incentives for training and improving product quality and human resources. Based on the above description, local economic growth is highly possible with the support of adequate facilities and infrastructure.

Andar Budi Setiawan; Armanu Armanu

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The strategic role of SMEs in the Indonesian economy and the phenomena of declining performance as a result of the Covid-19 pandemic motivated author to research this sector. Various internal problems make it difficult for SMEs to improve their performance and competitiveness in a competitive business environment. Using the dynamic capability perspective, this study examines the influence of human resource configuration through employee training and organizational culture which is able to encourage innovation that improves SME performance. This study uses purposive sampling technique and data collection is done through questionnaires and interviews with 122 SMEs in East Java. Data analysis is carried out using PLS SEM. The research results show that employee training does not have a direct effect on SME performance, however employee training is able to encourage innovation which has an impact on improving SME performance On the other hand, organizational culture has a significant direct and indirect effect on SME performance trough innovation. Results of this study can be used as a consideration by SME owners in making business decisions in order to improve their performance. From the theoretical side, the results of this study confirm the dynamic capability theory by Teece and Pisano regarding the key role of innovation and Becker's opinion from a human resource management perspective which states that employee training must be designed systematically according to the long-term needs of the organization in order to have an impact on improving organizational performance.

Reni Marlina

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Small and medium-sized enterprises (SMEs) producing bags play an important role in the regional economy, but still face problems in financial management, particularly cash flow planning. The main problem faced by SME partners producing bags in Cipamokolan Village, Rancasari District, Bandung City, is the lack of comprehensive cash flow planning, which has the potential to cause liquidity problems. This community service activity aims to improve the understanding and skills of bag SME  in preparing a simple cash budget and encouraging its sustainable implementation. The methods used include training and mentoring with stages of problem identification, material delivery, cash budget preparation practice, and evaluation. The results of the activity show an increase in partners' understanding of cash planning, their ability to prepare a simple cash budget, and their commitment to implementing a cash budget in their daily business financial management. This activity is expected to improve cash flow control and support the sustainability of bag SME businesses

Sri Anggraini; Tri Damaiyanti; Maya Rafika Utami; Eko Prasetyo; Nurbaiti Nurbaiti

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the role of internet technology in enhancing the competitiveness of ebusiness in Indonesia, particularly in the sector of small and medium enterprises (SMEs). Based on theoretical reviews, internet technology, e-business, technology adoption (TAM), and the concept of competitiveness serve as the main foundations for understanding the ongoing digital transformation. The research employed a descriptive qualitative method with a purposive sampling technique, involving five informants consisting of digital SME owners, online store managers, and users of service platforms. Data were collected through interviews and observations, then analyzed using the Miles and Huberman model through the stages of data reduction, data presentation, and conclusion drawing. The findings reveal that the internet plays a crucial role as an essential infrastructure that enhances marketing effectiveness, expands market reach, and improves operational efficiency. Marketplaces, social media, and delivery-service platforms contribute significantly to sales growth and service quality. However, challenges such as low digital literacy, platform commission fees, changes in social media algorithms, and uneven infrastructure development still limit optimal utilization. From a policy perspective, the study recommends strengthening digital infrastructure and improving national digital literacy. This research emphasizes that the success of e-business depends on technology access, human resource competence, and support through public policy. It can be concluded that internet technology serves as a vital foundation for e-business competitiveness in the digital era.

Qanita Najla; Revaldi Hermawan Bugis; Riza Mukhtia; Zainarti Zainarti

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to evaluate the effectiveness of the implementation of the marketing mix in SMEs in the laundry service sector, focusing on the 7P elements: product, price, promotion, place, process, people, and physical evidence. The research uses a descriptive qualitative method with data collection techniques including interviews, observations, and documentation with laundry business owners. The results show that a diverse range of services, competitive pricing, strategic location, and structured work processes contribute to the sustainability of the business. However, challenges such as unpredictable weather, timeliness, limited facilities, and suboptimal promotion still pose barriers to improving service quality. The findings highlight the importance of strengthening digital promotion, modernizing equipment, and improving the accuracy and consistency of human resources (HR) to enhance the effectiveness of the marketing mix. With improvements in these areas, laundry SMEs can enhance their competitiveness and provide better service to customers, thus strengthening their position in a competitive market.

Agustina, Selvi; Benardi, Benardi

This qualitative literature review explores the transformative role of FinTech credit, particularly digital lending platforms, in fostering entrepreneurial growth by addressing information asymmetry. Drawing on recent empirical and conceptual studies, the review identifies how alternative data, algorithmic credit scoring, and AI-driven risk assessments enable more inclusive and efficient credit access for underserved entrepreneurs. It highlights the potential of FinTech to reduce traditional financing barriers, especially for small and medium-sized enterprises (SMEs) with limited collateral or credit histories. However, the review also underscores risks such as algorithmic bias, data privacy concerns, and regulatory gaps. By synthesizing findings across global contexts, this study provides a nuanced understanding of how digital lending shapes entrepreneurial ecosystems. The review concludes with implications for policy, practice, and future research

Ardiansa Ardiansa; Andiqarina Andiqarina; Masyhuri Masyhuri

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Internal control is a crucial aspect for SMEs in maintaining the reliability of revenue recording and preventing the risk of misappropriation. This study aims to analyze the implementation of internal control in the revenue cycle at Exmo Tea Café and to evaluate its effectiveness through internal audit. The research uses a qualitative descriptive approach with data collection through interviews with management personnel directly involved in transactions and financial recording. The analysis is conducted using the COSO framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The research results indicate that Exmo Tea Café has implemented several basic elements of internal control, such as recording transactions through a cashier application, daily cash reconciliation, and reporting to the owner. However, the effectiveness of these controls is still limited because the segregation of duties between receiving and recording is not optimal, risk assessment is reactive, documentation and report archiving are not systematic, and monitoring is conducted informally. In addition, there are no formal policies regarding operational standards (SOPs) or internal audit procedures that could serve as guidelines for continuous control implementation. These conditions have the potential to lead to risks of fraud, recording errors, and delays in financial reporting. Therefore, these findings underscore the need for a comprehensive enhancement of the internal control system, including strengthening the separation of duties, conducting preventive risk assessments, providing employee training related to financial governance, as well as implementing more formal monitoring and documentation. These improvements are expected to increase reporting accuracy, operational effectiveness, and minimize the potential for errors or fraud in the company's financial activities.  

Salsabila Adira Balqis

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to empirically analyze how the implementation of Green Supply Chain Standards and halal certification affects the competitiveness of Food and Beverage SMEs in Padang City. Sustainable economic development requires the integration of environmental and ethical aspects in the supply chain, especially in the food sector. In Padang City, Food and Beverage SMEs are the driving force of the economy, facing a dual challenge of meeting consumer demands for halal products and environmentally friendly practices. This study uses a quantitative approach with a survey method. Primary data were collected through questionnaires from a sample of owners or managers of food and beverage SMEs operating in Padang City. Data management is carried out using regression analysis or Structural Equation Modeling to test the hypothesis of the effect of independent variables GSCM and Halal Certification on the dependent variable (SME Competitiveness). This research is expected to demonstrate that the implementation of GSCM positively affects the competitiveness of SMEs, and halal certification also has a significant positive impact on competitiveness, especially in expanding market access and increasing Muslim consumer trust.

Yulianto, Harry

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This dissemination activity aims to share findings and reflections from research on the digital transformation of traditional handicraft MSMEs in Makassar, as well as formulate recommendations for collaborative action. Through a multimodal approach (hybrid seminars, interactive discussions) the activity involved 25 participants. The results show success in knowledge transfer, the creation of direct business opportunities, and the preparation of the digital transformation roadmap and Quintuple Helix collaboration protocol. It is concluded that contextual and participatory dissemination is effective in transforming research findings into real action. The suggestions put forward include the need for a strategy of stakeholder engagement, segmentation of materials based on digital literacy levels, and a long-term impact monitoring system to ensure the sustainability of inclusive digital transformation initiatives based on local wisdom. In addition, it is important to strengthen the capacity of MSME actors through advanced training that focuses on the use of digital marketing technology, product management, and market analytics. The sustainability of collaborative networks between academics, governments, communities, industry players, and the media is also a determining factor in accelerating the digital transformation process in a comprehensive and sustainable manner.