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Putri Sulisti; Hildawati Hildawati

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Street vendors play an essential role in urban informal economies by fulfilling community needs and supporting local economic activity. This study analyzes the role of business ethics in building consumer trust among street vendors in Dumai, Indonesia. A qualitative descriptive method was applied using interviews, observation, and documentation involving three vendors and two consumers. Findings indicate that ethical practices such as honesty in transactions, responsibility for product quality, friendly service, and cleanliness of business premises improve consumer comfort and perceived safety. These conditions encourage repeat purchases, customer loyalty, and a positive reputation for vendors. Therefore, business ethics function not only as moral guidance but also as social capital supporting the sustainability of informal microenterprises. This study highlights that ethical behavior is crucial for strengthening long-term relationships between vendors and consumers in urban settings. Overall, implementing ethical standards contributes to sustainable small business development in informal sectors. It also improves public trust.

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.

Dahliyanti Dahliyanti; Dewi Damayanti; Dini Gusmini; Arlina Arlina

Jurnal Pengabdian Kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Training programs are an effective strategy for empowering micro, small, and medium enterprises (MSMEs), particularly in rural areas. This study aims to analyze the effectiveness of training in producing Sunlight dishwashing liquid as an effort to empower MSMEs in Jandi Meriah Village. It also examines the impact of the training on improving community skills, expanding business development opportunities, and contributing to the village’s economic growth. This research employs a qualitative descriptive method with data collected through observation, in-depth interviews, and documentation. The findings show that the training significantly enhances participants’ technical knowledge and skills in producing dishwashing liquid, including understanding raw materials, formulation processes, and product packaging techniques. Additionally, the training fosters entrepreneurial motivation, strengthens basic managerial abilities, and opens opportunities for forming small business groups based on home industry activities. The socio-economic impacts include increased household income potential, strengthened community collaboration, and the emergence of new MSME initiatives. This study concludes that training in producing Sunlight dishwashing liquid is an effective empowerment instrument to enhance community capacity and strengthen the village economy, making it a sustainable program model for other rural areas.

Na’ilah Syakirah Febriana; Lintang Pramudhita; Dinda Septiana; Sara Imelda Susanti; Fitri Komariyah

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Local fashion businesses require accurate production cost calculations to ensure appropriate and sustainable pricing decisions. Problems often faced by small businesses is determining selling prices without comprehensive calculation of the cost of production. This study aims to analyze the calculation of the cost of production as the basis for determining the selling price at Voraya Wear, a student-based local fashion business developed through the Student Creativity Program (PKM). The research used a descriptive quantitative approach with direct practice methods. Data were collected through observation, documentation, and financial records, then analyzed using the full costing method to calculate the cost of production and the cost-plus pricing method to determine the selling price. The results show that the total production cost was Rp1,831,064 for 24 units, resulting in a unit cost of Rp65,757 for shirts and Rp86,832 for pants. By applying a profit margin of 30–40%, the business generated total revenue of Rp2,520,000 and a net profit of Rp688,936. These findings indicate that accurate cost calculation supports rational pricing decisions and ensures business profitability and sustainability.

Sarty Syarbiah; Tauwi Tauwi

International Journal of Islamic and Economic Education 2026 International Forum of Researchers and Lecturers

This study aims to analyze the profit of the banana chips home industry "Sukses Abadi Snack" owned by Mrs. Suyamiati in Unaaha City. The respondent was purposively selected, focusing on the owner of the business. Data were analyzed using the profit analysis method to assess the financial performance of the business. The results indicated that the total cost of the business amounted to Rp. 5,864,025 per month. The breakdown of costs included fixed costs of Rp. 76,025 per month and variable costs of Rp. 5,788,000 per month. The total income generated by the banana chips business was Rp. 13,392,000 per month. The profit was determined by subtracting the total costs from the income. The net profit earned by the "Sukses Abadi Snack" home industry in producing banana chips reached Rp. 7,604,000 per month. This shows that the banana chips business is profitable and generates a substantial monthly profit for the owner.

Muhamad Davy Kemalludin; Bunga Afrilia Maulandani; Chonita Din

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This qualitative inquiry examines the deliberate operational timing adopted by street vendors selling martabak, a popular Indonesian snack, exploring why nocturnal hours are strategically favored over daytime. The research methodology combined in-depth interviews with ten vendors operating in urban centers like Jakarta and Bandung with a consumer survey of one hundred respondents. Analysis of the collected data identifies a dual strategic foundation. From a demand perspective, night-time aligns with consumer psychology, fostering a leisurely atmosphere conducive to social snacking and impulsive purchases. On the supply side, vendors benefit from diminished direct competition, reduced operational overheads, and tapping into peak demand for evening treats. This synergy effectively cements martabak’s market identity as a beloved night-time culinary ritual linked to socialization. Consequently, the study posits that this chrono-marketing approach represents a savvy adaptation to local socio-economic rhythms. The insights derived provide a framework for micro-entrepreneurs to optimize service timing, aligning business operations with ingrained cultural consumption cycles to enhance sustainability and customer loyalty.  

Multiana Multiana; Putri Khoiriah Harahap; Sinta Mutiara

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Advances in information technology have led to digital transformation in various business sectors, including small businesses such as campus canteens. Currently, the Basement 40 Canteen at Pamulang University still uses manual methods for menu selection and order analysis, which causes a number of problems, including poor service, difficulties in the recording process, and a lack of transparency in the workplace. The purpose of this study is to develop a web-based application that uses the Kanban method to improve operational efficiency and create clearer work processes. The methodology used is descriptive qualitative with Agile system development based on the Kanban methodology. Direct observation, interviews with canteen managers, and document analysis were used to collect data. The implementation of Kanban involves the use of visuals to display the work process in three stages: "To Do, Doing, and Done" calculating the amount of work in progress (WIP), and continuously making adjustments. The findings of the study indicate that the application created facilitates menu selection, simplifies order status monitoring, and reduces difficulties in the delivery process. The results of the evaluation regarding the use of the system indicate that this system is easy to use and can improve work effectiveness and efficiency. This research is expected to provide a practical overview of the campus digitalization process and enhance academic understanding of the application of Agile methods in small-scale business information systems.

Syafran Nurrahman; Aep Saefullah; M.Tafsiruddin; Tohiroh Tohiroh; Sitti Aliyah Azzahra +3 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Mosque-based community economic empowerment activities have significant potential to improve community welfare, particularly for small businesses in the mosque's immediate vicinity. However, implementation is still largely conventional and lacks a data-driven approach, resulting in suboptimal beneficiary identification and activity evaluation. This community service initiative aims to promote a data-driven approach to mosque-based community economic empowerment through sharia bazaar activities. Implementation methods include initial observation, outreach and education for mosque managers and business owners, technical assistance for sharia entrepreneurship, and activity evaluation. The results demonstrate an increased public understanding of the importance of data use in determining beneficiaries, managing bazaar activities, and developing businesses based on sharia economic principles. The outcomes of this initiative include improved data management literacy, a simple data collection format for sharia bazaar activities, and recommendations for developing a mosque-based data collection system. It is hoped that this initiative will be the first step in building a sustainable, transparent, and data-driven community economic empowerment model within the mosque environment.

Regina May Putri; Andi Hakim; Rizka Ar-Rahma

Jurnal Manajemen Bisnis Digital Terkini 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of product quality on consumer satisfaction in the Kipang Sisera Panyabungan Business. The research method used is a quantitative approach with data collection techniques through observation, interviews, and questionnaire distribution to 96 respondents who are customers of Kipang Sisera. The data obtained were analyzed using validity, reliability, and regression analysis tests with the help of SPSS 25. The results of the validity test showed that all items in the questionnaire were valid with a rtable value of > (0.1689), while the results of the reliability test using Alpha Cronbach showed a value of > 0.60, which means that the research instrument is trustworthy. The results of the partial regression test (t-test) showed that product quality had a positive and significant effect on consumer satisfaction with a significance value of 0.000 < 0.05. The determination coefficient (R²) test showed that product quality contributed 62.9% to consumer satisfaction, while the rest was influenced by other variables that were not studied in this study. These findings indicate that improving product quality, both in terms of taste, packaging, and quality consistency, is very important in maintaining consumer satisfaction and the sustainability of Kipang Sisera's business in the midst of market competition.

Neysa Listiana Putri; Nuraini Kaloko; Nur Chaira Hafiza; Zainarti Zainarti

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the comparison of small business development strategies in improving the income of traders in traditional markets around Medan City. The research employed a qualitative descriptive approach using interviews, observations, and documentation involving three traders of fruit, vegetables, and tomatoes. The results show that each trader applies different strategies depending on the characteristics of their commodities and business capacity. Fruit and tomato traders tend to implement quality sorting, price adjustments, and trust-building through honest customer service. Meanwhile, the vegetable trader relies more on traditional approaches such as giving bonuses to customers. Market facilities significantly influence the effectiveness of business strategies, where traders with proper stalls are better able to maintain income stability compared to those using temporary tents in muddy and uncomfortable areas. Seasonal factors also strongly affect income fluctuation as they determine the quality and supply of commodities. This study concludes that small business development strategies in traditional markets are shaped not only by traders’ managerial abilities but also by market infrastructure conditions and external environmental factors. It is recommended that market managers improve market facilities to support the sustainability of small traders’ businesses.

Mifta Hul Rahman; Rahmat Daniel Fauzi; Puti Andiny; Safuridar Safuridar

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The economy of West Sumatra Province has shown a significant decline in recent years, with the lowest growth rate on the entire island of Sumatra. This study aims to examine the influence of capital expenditure, unemployment, and the Human Development Index on economic growth in this region between 2014 and 2024. Using multiple linear regression and data sourced from the Central Statistics Agency (BPS) and the Directorate General of Fiscal Balance, the analysis shows that capital expenditure and unemployment have a significant negative impact on economic growth, while the Human Development Index (HDI) has no significant impact. Although capital expenditure varies, the decline in unemployment indicates a change in labor market conditions. This information indicates that government efforts to increase spending on infrastructure and public services are still ineffective in driving growth. Therefore, it is recommended that the government prioritize budget allocations in productive sectors such as infrastructure, tourism, and MSME development to help small businesses grow and advance through training, capital support, and technology implementation to ensure competitiveness and sustainability. Therefore, this study is expected to provide deeper insight into the elements that influence economic growth in West Sumatra and serve as a guide for further, more comprehensive research.  

Raymundus Anthony Samadi

Studi Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This paper analyzes the relevance of the Frankfurt School’s Critical Theory in shaping public policy in Indonesia’s trade sector, particularly in the context of implementing Law Number 7 of 2014 on Trade. Using key concepts of Critical Theory—such as alienation, reification, instrumental rationality, and emancipation—this study evaluates how the structure of modern political economy can generate social inequality, the marginalization of small business actors, and the dominance of market-driven logic in national trade practices. A thematic analysis approach based on a literature review is employed to examine relevant scholarly works, including theories from Adorno, Horkheimer, Habermas, and contemporary critical theorists. The findings indicate that trade policies tend to be technocratic, efficiency-oriented, and insufficiently reflective of economic democracy, social justice, and empowerment principles for grassroots economic actors as mandated by the constitution. Such conditions reproduce structural injustices, particularly for MSMEs, which are often marginalized within a competitive trade system dominated by large capital. Therefore, more inclusive, participatory policy designs that are sensitive to structural inequalities are urgently needed. This study concludes that Critical Theory serves as a robust conceptual framework for analyzing power relations within the trade sector while also offering a transformative direction for policy development. Strengthening deliberative public spheres, enhancing MSME protection, and transforming power relations are essential steps toward achieving trade policies that are fairer, more humanistic, and emancipatory.

Jensi Norin Karapa; Muhammad Zaini; Rosyid Nurrohman

Jurnal Manajemen Bisnis Digital Terkini 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the application of information technology in improving the efficiency of supply chain management at JS Store Florist in Samarinda City. This study is motivated by the rapid development of information technology and its role in supporting supply chain management, especially for small-scale businesses. This study uses a qualitative descriptive method with data collection techniques through interviews, observation, document study, and literature study. Data analysis was conducted using the SWOT analysis method. The results showed that the use of information technology can improve supply chain management efficiency, as seen from the savings in operating costs of IDR 1,300,000 per month, or equivalent to 17.21%. This proves that the application of information technology at JS Store Florist is capable of improving the efficiency of supply chain management. The use of marketplaces, digital recording, and online ordering strategies has been proven to accelerate production and distribution, as well as providing recommendations for the development of a more integrated digital ordering system to strengthen competitiveness and business sustainability in the face of increasingly fierce competition in the florist business.

Santa Oktavia Turnip; Trizthan Irfan Hermawan; Arif Pratama Putra Nst; Salsabila Mawaddah Damanik; Dionisius Sihombing +1 more

Jurnal Manajemen Bisnis Digital Terkini 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving economic growth at the local level and enhancing community welfare. This study aims to examine the potential of small businesses in strengthening the local economy through a case study of the Minang Restaurant MSME located on Jl. Prof. H. M. Yamin in Medan City. The research employs a qualitative descriptive method with a case study approach, involving field observations, in-depth interviews, and document analysis to obtain comprehensive data. The findings indicate that the presence of this MSME makes a significant contribution to job creation, stimulates local economic circulation, fosters entrepreneurial creativity, and expands community access to traditional culinary products. Moreover, the business demonstrates resilience in facing market competition by emphasizing high-quality products and excellent customer service. The study also highlights that the MSME’s ability to adapt to changing consumer preferences and utilize local resources strengthens its sustainability and competitiveness.Overall, small businesses, particularly culinary MSMEs, have substantial potential to enhance the local economy by empowering the workforce, increasing household incomes, promoting entrepreneurship, and preserving cultural heritage. The findings suggest that supporting and developing MSMEs can serve as an effective strategy for fostering inclusive economic growth and enhancing social and cultural vitality within local communities.

Alfin Hakim Abdillah; Irdha Yunianto

Jurnal Riset Rumpun Seni, Desain dan Media 2025 Pusat Riset dan Inovasi Nasional

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the economy by creating jobs, reducing poverty, and contributing to the Gross Domestic Product (GDP). However, many MSMEs still struggle to market their products effectively. Limited capital, workforce, and access to promotional media lead them to rely on conventional methods such as print advertising, with minimal use of digital platforms. These limitations hinder their ability to reach wider markets and compete effectively at both local and national levels. Furthermore, differences in approach between MSMEs and large companies influence their marketing strategies. MSMEs often prioritize social networks and personal relationships over structured and systematic marketing plans. As a result, traditional methods are insufficient to face increasing competition and shifts in consumer behavior. Therefore, research was conducted on more innovative, creative, and adaptive marketing strategies for Ubay Singkong Keju MSMEs so that they could survive and thrive amid the ever-changing market dynamics.

Anggun Puspita Rini; Tutut Dewi Astuti

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The determination of the Cost of Goods Sold (COGS) is a crucial element for micro, small, and medium enterprises (MSMEs), especially in setting competitive prices and achieving the desired profits. However, many MSMEs still face challenges in understanding and applying the appropriate COGS determination methods. This training aims to enhance the capacity of MSMEs in calculating COGS using the Full Costing method through training and mentoring programs. The methodology used includes delivering material, calculation simulations, and evaluating the application of the Full Costing method. The research results indicate an improvement in participants' understanding of cost components as well as their ability to calculate COGS in a more structured and accurate manner. This program has made a positive contribution to the financial management of MSMEs and is expected to serve as a model for capacity development for small business owners in the future.

Salsa Zuhriana Nasution; Melissa Angelina Multi Silalahi; Emi Angelina Sinambela; Rifqi Fauzi; Dionisius Sihombing +1 more

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the potential of micro, small, and medium enterprises (MSMEs) in enhancing the local economy through a case study of the Nay-Nay beverage business in Medan City. The research focuses on the contributions of MSMEs to job creation, income generation, improvement of purchasing power, development of local human resource skills, and the involvement of the local community in supply chain activities. A qualitative approach with a descriptive case study design was employed, utilizing semi-structured interviews, participant observation, and documentation analysis for data collection. The findings indicate that Nay-Nay plays a significant role in strengthening the local economic structure. The business creates employment opportunities for the surrounding community, increases household income, and contributes to the development of workforce competencies relevant to the food and beverage service industry. Moreover, the inclusion of local suppliers in the procurement of raw materials and distribution processes generates a multiplier effect that stimulates the local business ecosystem. Nonetheless, the enterprise faces notable challenges such as limited access to capital, price volatility of raw materials, and intense market competition. Overall, this study affirms that MSMEs are crucial drivers of inclusive and sustainable economic development and highlights the need for policy interventions that enhance managerial capacity and improve access to financing for small business actors.

Mathilda Novania Da Lopez; Wilhelmina Mitan; Paulus Libu Lamawitak

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

This study aims to identify and analyze the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the Mebel Kerajinan Jepara business. A descriptive qualitative approach was employed using primary data obtained directly from business owners. Data collection techniques included in-depth interviews, observation of accounting records, and documentation of transaction evidence and records used in preparing financial statements. The data were analyzed descriptively to present systematic, factual, and accurate information about the actual accounting practices in the field. The findings reveal that the preparation of financial statements at Mebel Kerajinan Jepara has not yet fully complied with SAK EMKM. The business only keeps simple records of income and expenses in a notebook without producing complete financial statements such as the statement of financial position, income statement, and notes to the financial statements. The main constraints identified are the limited understanding of the business owners regarding the importance of accounting and the absence of human resources with accounting expertise. These findings highlight the need for assistance, training, and capacity building for business owners in the field of accounting to produce standardized financial reports, enhance business credibility, and support decision-making as well as access to financing. Thus, this study is expected to serve as a reference for local governments, educational institutions, and other related parties in providing accounting guidance to micro and small business actors.

Sajriawati Sajriawati; Sunarni Sunarni; Nurliah Nurliah

JURNAL RISET RUMPUN ILMU HEWANI 2025 Pusat riset dan Inovasi Nasional

Environmental sanitation and hygiene are crucial for preventing skin and infectious diseases, especially in coastal areas. This has led to increased interest in developing environmentally friendly natural alternatives. Mangrove leaves have been studied for their significant antibacterial properties due to bioactive compounds such as saponins and flavonoids. Buti Village is one of the coastal villages with mangrove potential. Although several previous studies have confirmed the technical feasibility of mangrove-based products, there is limited literature on empirical dissemination strategies and community responses, particularly in the 3T (Frontier, Outermost, and Disadvantaged) areas. This study addresses this gap by evaluating dissemination strategies and community responses to innovative mangrove-based soap and hand sanitizer products in Buti Village, Merauke, South Papua. Using a quantitative descriptive approach supported by qualitative research, the study involved a purposive sample of 40 local residents. The dissemination strategy included participatory training, product demonstrations, and educational brochures. Findings showed a high level of acceptance, with 86% of respondents accepting the product, and a significant level of self-reliance, with 81% of participants able to independently produce soap and hand sanitizer products. This demonstrates that a participatory, educational, and locally-based approach is effective in building knowledge and positive attitudes toward environmentally friendly innovations. This research demonstrates that these innovations have significant potential to become sustainable community-based small businesses that can strengthen the local economy while promoting mangrove conservation.

Syarifuddin N. Kapita; Amal Khairan; Alfanugrah A. Hi. Usman

Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Limited knowledge and utilization of digital technology in the fisheries and plantation sectors remains a major obstacle for the people of Samo Village, South Halmahera Regency, the majority of whom work as fishermen and farmers. This results in low productivity, limited access to information, and less than optimal development of micro-enterprises based on local potential. This community service activity aims to introduce and train the use of Fishbrain, Plantix, and ChatGPT applications relevant to local community needs. The activity implementation method includes three main stages: the preparation phase, which involves coordination with village officials and the development of training materials; the implementation phase, which involves socialization and hands-on training; and the evaluation phase, which involves discussions, reflections, and Q&A sessions with participants. The results of the activity demonstrated a significant increase in participants' understanding and skills in utilizing digital technology. The Fishbrain application has been proven to assist fishermen in determining more potential fishing locations based on global community data, while Plantix is ​​useful in detecting plant diseases, providing treatment recommendations, and increasing crop yields. Meanwhile, ChatGPT is used by the community as a virtual assistant to support information searches, innovation ideas, product marketing strategies, and digital-based small business planning. The participants' enthusiasm was evident in their active involvement throughout the training, their eagerness to try the applications independently, and their ability to repeat the three applications' core functions. In conclusion, this training activity not only broadened the community's digital knowledge and skills but also encouraged a shift in mindset toward utilizing technology as a means to improve well-being. With the knowledge gained, the Samo Village community is expected to be more adaptive to technological developments, enabling the sustainable development of the fisheries, plantations, and local micro-enterprises sectors.