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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.

Digital technology advancements have greatly changed how small businesses manage their finances. This change is not only about recording transactions, but it also affects financial control, report preparation, and business decision making. Accounting Information System (SIA) came about as a solution to help small and medium businesses easily, organize, and accurately record their finances, as well as provide reliable financial information. This study aims to explain the role of the Accounting Information System in making it easier to manage the finances of small and medium businesses in the digital age, the benefits gained from using it, and the challenges faced during its implementation. The method used in this research is a literature review, which involves examining books, journals, and other related scientific publications, followed by analysis using a descriptive qualitative approach. Research findings show that using a digital-based Accounting Information System can improve business efficiency, speed up financial reporting, increase transparency, and make it easier for small and medium-sized businesses to get funding access. However, the implementation of the Accounting Information System still faces challenges such as a lack of technological understanding, limited infrastructure, and high implementation costs. Therefore, collaboration and support from various parties are needed to ensure the accounting information system is implemented effectively and sustainably in small and medium businesses.

This study applies a quantitative approach with a survey method as a data collection technique. Research data were obtained by distributing questionnaires to respondents who were the subjects of the study, namely small and medium enterprises (SMEs) engaged in shell craft in the coastal areas of Surabaya. The influence of digitalization and competitiveness on increasing income from digitalization was measured through the use of social media, e-commerce platforms, and the use of information technology in business activities. Meanwhile, the competitiveness variable was measured based on product quality, innovation, price, and marketing capabilities. Digitalization has a positive effect on increasing income for small and medium enterprises (SMEs) engaged in shell craft. The use of digital media has been proven to be able to expand the market and increase sales volume. In addition, competitiveness also affects income, where innovation is the main factor that drives increased sales value. Simultaneously, digitalization and competitiveness contribute significantly to increasing income for small and medium enterprises (SMEs). Support for related institutions and business actors in digital literacy, product innovation, and sustainable marketing strategies is needed to strengthen competitiveness and improve the welfare of coastal communities.

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 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.

This community engagement program aimed to strengthen entrepreneurial capacity and digital literacy among santri at Asy-Syifa Al-Islami Islamic Boarding School, Parung Bogor, Indonesia. The program was designed in response to the growing importance of entrepreneurship and digital competencies in supporting youth empowerment, economic participation, and sustainable community development. The activities involved Islamic boarding school students who had limited access to entrepreneurship education, digital business training, and practical technology-based learning opportunities. To address these challenges, participatory workshops, mentoring sessions, collaborative discussions, and practical digital entrepreneurship training were implemented over a three-month period involving 55 participants. The program focused on entrepreneurial mindset development, digital marketing, financial literacy, social media utilization, and small business management skills. The findings demonstrated significant improvements in entrepreneurial awareness, digital literacy, communication skills, creativity, teamwork, and self-confidence among participants. Qualitative results also revealed increased motivation among santri to develop small businesses and utilize digital platforms productively. Participants showed greater readiness to engage in entrepreneurship activities and adapt to technological developments after completing the program. The integration of entrepreneurship education and digital skills training proved effective in promoting youth empowerment and sustainable community participation. Overall, the program highlights the importance of community-based entrepreneurship and digital literacy initiatives in strengthening the socio-economic capacity of Islamic boarding school students

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.

The rapid development of information technology drives various business sectors, including the beauty and health industry, to adopt digital systems in their operational management. A Beauty Clinic, a medium-scale aesthetic clinic, faces significant operational challenges in managing human resources, finance, and digital marketing in an integrated manner. This study aims to analyze the existing manual operational system of A Beauty Clinic using the PIECES framework (Performance, Information, Economy, Control, Efficiency, Service), design and configure an Odoo ERP Community Edition implementation integrating the HR, Invoicing/Point of Sale, and Social Marketing modules, and evaluate the operational efficiency improvements achieved. The research employed a qualitative descriptive approach with a case study method and Rapid Application Development (RAD) as the system development methodology. Data was collected through direct observation and semi-structured interviews. The results show that the manual system experienced critical problems across all six PIECES dimensions. Post-implementation evaluation indicates an estimated 80% reduction in the secretary's administrative workload (from 20–25 hours to 3–5 hours per month), over 90% reduction in payroll error frequency, and an 87% reduction in transaction processing time per cashier transaction. The implementation of role-based access control and complete audit trails fundamentally addressed the security vulnerabilities identified in the as-is analysis. This study demonstrates that Odoo Community Edition is an effective, comprehensive, and cost-efficient ERP solution for small and medium-scale beauty clinics seeking to transform from fragmented manual systems to integrated, data-driven information systems.

Universities are educational institutions that have an important role in addressing various problems in rural areas by motivating, empowering, and broadening the perspectives of local communities. Through community service activities, universities can contribute to improving community skills and encouraging economic independence. This community service program aims to foster an entrepreneurial spirit among female farmers in APK Bandung Village, Selupu Rejang District, through training and assistance in producing pineapple-flavored papaya jam as a value-added agricultural product. The program was conducted in November 2025 and involved one partner, namely the Srikandi Women's Farmers Group (Kelompok Wanita Tani/KWT) 02 of APK Bandung Village. The implementation stages included socialization, product-making demonstrations, mentoring, monitoring, and evaluation activities. These stages were designed to enhance participants’ knowledge and practical skills in processing local agricultural commodities into marketable products. Out of 20 registered members of KWT Srikandi, 17 members attended and actively participated in the program. The results of the evaluation, based on questionnaires distributed to participants, showed that approximately 64.70% of the members demonstrated an entrepreneurial spirit. These findings indicate that the program contributed positively to increasing entrepreneurial awareness and encouraging the development of small-scale rural business opportunities among female farmers.

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.

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.

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.

This study aims to analyze the role of information systems in supporting digital business success, particularly among Small and Medium Enterprises (SMEs), using a Narrative Literature Review (NLR) approach. The review examined various national and international scientific articles obtained from Scopus, ScienceDirect, SpringerLink, and Google Scholar databases published between 2021 and 2025. The findings reveal that information systems play a strategic role in improving operational efficiency, decision-making quality, innovation capability, customer engagement, and organizational competitive advantage in the digital transformation era. Technologies such as Enterprise Resource Planning (ERP), Customer Relationship Management (CRM), cloud computing, Artificial Intelligence (AI), and digital platforms have proven to enhance SME performance and business sustainability. In addition to technological factors, the successful implementation of information systems is influenced by organizational readiness, digital capabilities of human resources, organizational culture, transformational leadership, as well as government support and digital infrastructure. The study also identifies several challenges in SME digitalization, including limited digital literacy, technological readiness, and financial resources. This research contributes theoretically by integrating the perspectives of Resource-Based View (RBV), Dynamic Capability Theory, and Digital Transformation Theory in explaining information systems as strategic organizational resources.

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.

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.

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.