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Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan sektor penting dalam perekonomian Kabupaten Sidoarjo dengan jumlah mencapai 171.264 unit usaha pada tahun 2023. Sebagian besar pelaku UMKM masih menghadapi kendala berupa keterbatasan akses pembiayaan formal, rendahnya literasi keuangan, serta minimnya pendampingan usaha. Pemerintah Kabupaten Sidoarjo menginisiasi Program KURDA SAYANG melalui Peraturan Bupati Nomor 8 Tahun 2025 yang dilaksanakan bersama BPR Delta Artha. Penelitian ini bertujuan mendeskripsikan dan menganalisis implementasi Program KURDA SAYANG menggunakan teori implementasi kebijakan Charles O. Jones yang meliputi aspek organisasi, interpretasi, dan aplikasi. Metode kualitatif deskriptif digunakan dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa aspek organisasi didukung struktur kelembagaan yang cukup jelas, meskipun koordinasi dan sinkronisasi data UMKM belum optimal. Dari aspek interpretasi, regulasi program berkembang dari Perbup No. 95/2020, No. 52/2023, hingga No. 8/2025, namun masih terdapat perbedaan pemahaman kriteria penerima dan sosialisasi yang belum merata. Pada aspek aplikasi, program memberikan dampak positif terhadap kapasitas usaha, perluasan pasar, dan pertumbuhan omzet UMKM, dengan kendala kredit macet, minimnya pendampingan pascapencairan, dan monitoring berbasis dampak yang belum optimal.

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.

Gatot, a fermented-cassava food, is the culinary icon of Gatot Tourism Village in Sumberpucung Subdistrict, Malang Regency. Cafe Koka, the pioneering gatot business in the area, faces two problems that hold back its growth. Its drying process still relies on sunlight, so production stops during the rainy season and the failure rate reaches 30–40%, while product presentation lacks adequate display facilities, lowering its appeal and selling value. This community-service program installed a 5 kg-per-batch cabinet dryer and two display refrigerators, accompanied by dried-gatot packaging development and staff training. The work followed a Plan-Do-Check-Act cycle combined with participatory mentoring over eight months, evaluating production and marketing indicators. After the program, drying time dropped from 2–4 days to about 4–5 hours, the product failure rate fell to 8–10%, and drying uniformity rose to about 90%. On the marketing side, impulse purchases increased by more than 40%, customer satisfaction with product display reached 4.5 of 5 (n=50), and monthly revenue grew about 175% owing to the new packaged-gatot line. Combining production and marketing technology strengthened the self-reliance of this local-food micro-enterprise.

This community-based project aimed to analyze the cash management system of the micro, small, and medium enterprise (MSME) Bakpia Juwara Satoe and develop recommendations to improve the company's financial performance. Cash management is a crucial but often overlooked aspect of MSME financial management, which can lead to cash flow problems, inaccurate record keeping, and poor management decisions. The methodology used included qualitative data collection through direct observation, in-depth interviews, and financial statement analysis. The project findings revealed that Bakpia Juwara Satoe lacked a functioning cash management system. There was no separation between cash receipts and disbursements, no standardized system for handling cash, and transaction recording remained manual and inconsistent. As part of the project, standard operating procedures (SOP) for cash management were developed, financial accounting training was conducted, and support was provided in creating simple cash flow statements. Following the implementation of these measures, record accuracy increased by 78%, and cash losses were reduced. It was determined that the implementation of efficient cash management contributed significantly to the improvement of Bakpia Juwara Satoe's financial performance.

This study investigates the role of Baitul Maal wa Tamwil (BMT) in empowering Micro, Small, and Medium Enterprises (MSMEs) through the integration of Maqashid Sharia principles and financial inclusion strategies. Despite the strategic importance of MSMEs in economic growth and poverty reduction, many face challenges in accessing formal financial services. BMT, with its dual function of social (maal) and commercial (tamwil) activities, offers a unique platform to bridge this gap. Using a qualitative systematic literature review guided by PRISMA, this study analyzes 30 relevant articles to examine BMT operational models, implementation of Maqashid Sharia objectives, financial inclusion practices, and their impact on MSME performance. Findings indicate that BMT effectively supports MSMEs in capital access, income generation, and business resilience, but inconsistencies in balancing social and commercial objectives limit. holistic empowerment. Integrating Maqashid Sharia principles enhances ethical and sustainable outcomes, while financial inclusion expands outreach to underserved entrepreneurs. Optimization strategies, including strengthening institutional capacity, combining financial and non-financial support, and context-specific interventions, are essential for maximizing BMT effectiveness. This study contributes a comprehensive framework linking ethical, financial, and empowerment dimensions, offering practical guidance for policymakers and BMT managers in promoting inclusive and sustainable MSME development.

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

Perkembangan teknologi informasi saat ini mendorong organisasi, termasuk Usaha Mikro, Kecil, dan Menengah (UMKM), untuk meningkatkan efisiensi operasional melalui penerapan sistem yang terintegrasi. Penelitian ini bertujuan untuk merancang Enterprise Architecture (EA) pada UMKM Golden Spice menggunakan pendekatan The Open Group Architecture Framework (TOGAF) melalui metode Architecture Development Method (ADM). Permasalahan utama yang dihadapi adalah sistem penjualan dan manajemen stok yang masih dilakukan secara manual dan tidak terintegrasi, sehingga menyebabkan inefisiensi operasional, ketidaksesuaian data, serta keterbatasan dalam pengambilan keputusan. Metode penelitian yang digunakan meliputi observasi, wawancara, dan studi literatur dengan referensi terbaru pada rentang tahun 2021-2026. Hasil penelitian menunjukkan bahwa perancangan Arsitektur Perusahaan yang diusulkan mampu mengintegrasikan sistem penjualan dan manajemen stok secara terstruktur, sehingga meningkatkan efisiensi operasional dan akurasi data. Selain itu, sistem yang diusulkan juga mampu menyediakan informasi secara real-time untuk mendukung pengambilan keputusan berbasis data. Penelitian ini diharapkan dapat menjadi solusi praktis bagi UMKM dalam mendukung transformasi digital serta menjadi referensi bagi penelitian selanjutnya.

LAMPUKITA merupakan salah satu UMKM VCO di Kabupaten Fakfak. Hasil dari pembuatan VCO usaha tersebut,  menghasilkan blondo yang selanjutnya diolah menjadi minyak goreng.  Berdasarkan aspek pemasaran,VCO LAMPUKITA memiliki prospek yang baik. Namun, ketersediaan bahan baku kelapa yang memenuhi syarat pembuatan produk utama, jumlahnya terkadang tidak tersedia.  Penelitian sebelumnya fokus pada teknik ekstraksi VCO, masih sedikit membahas strategi bisnis spesifik untuk minyak goreng hasil blondo ditingkat UMKM dengan kendala bahan baku.  Tanpa strategi pengembangan yang tepat, LAMPUKITA akan sulit bertahan secara finansial meskipun produknya memiliki nilai gizi lebih unggul. Tujuan penelitian untuk mengidentifikasi kekuatan, kelemahan, peluang dan ancaman,  menentukan faktor internal, eksternal strategi terbaik dan model pengembangan bisnis baru yang dapat diterapkan LAMPUKITA. Penentuan lokasi secara purposive. Jenis data yaitu data primer dan data sekunder.  Teknik pengumpulan data yaitu observasi, wawancara dan dokumentasi.  Analisis data yang digunakan adalah deskriptif kualitatif (analisis SWOT dan BMC) dan kuantitatif (metode IFAS, EFAS dan QSPM).  Hasil analisis SWOT menunjukkan bahwa kekuatan utama usaha LAMPUKITA terletak pada keunggulan produk alami, pemanfaatan blondo VCO, serta cita rasa khas kelapa Fakfak. Kelemahan utamanya adalah keterbatasan ketersediaan kelapa yang memenuhi standar VCO, kapasitas produksi masih kecil, dan keterbatasan modal. Analisis IFAS dan EFAS menunjukkan LAMPUKITA berada pada kondisi cukup mendukung untuk dikembangkan secara internal dan eksternal. Keberlanjutan usaha ditentukan oleh manajemen rantai pasok  kelapa. Strategi paling tepat dikembangkan adalah strategi kemitraan dengan petani kelapa berbasis standar VCO.  LAMPUKITA dapat menerapkan berbagai model bisnis baru untuk menanggulangi keterbatasan bahan baku.

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

The digitalization of tax administration has become one of the Indonesian government's strategic initiatives to improve efficiency, transparency, and taxpayer compliance. However, the implementation of digital tax systems among Micro, Small, and Medium Enterprises (MSMEs), particularly distributor-sector MSMEs in Batam City, still faces various administrative and technical challenges. This study aims to examine the experiences, risk perceptions, and adaptation strategies of distributor MSME actors in responding to the digitalization of tax administration following the implementation of the Harmonization of Tax Regulations Law (UU HPP). The research employed a qualitative approach using a phenomenological method. Data were collected through in-depth interviews with seven distributor MSME owners in Batam City who had utilized digital tax systems such as e-Filing and Coretax. The findings indicate that most business actors still experience limitations in technical understanding, concerns regarding reporting errors, and difficulties adapting to changes in digital tax systems and regulations. To address these challenges, MSME actors developed several adaptation strategies, including the use of tax consultants, hybrid manual-digital bookkeeping systems, and informal assistance through the internet and business networks. This study highlights that the success of tax digitalization requires a more adaptive approach, stable systems, and policies that are aligned with the characteristics of local MSMEs.

This community service program was conducted at GPIA Sidoasri, Malang Regency, a church community located in a rural area with limited access to capital, technology, and market opportunities. To improve the economic welfare of its members, the church initiated a micro-enterprise producing banana chips and jackfruit chips. However, the business faced several challenges, including unattractive product packaging, a short shelf life due to the absence of preservatives, and difficulties in determining competitive and profitable selling prices. To address these issues, the service team provided training on marketing strategies and business capital management. The training covered product branding through attractive packaging, the use of digital promotion to expand market reach, the separation of personal and business finances, simple financial record-keeping, and responsible capital management practices. The program was implemented through lectures, interactive discussions, and participant mentoring. The results showed that participants gained a better understanding of marketing strategies and basic financial management. Although challenges such as limited capital and low digital literacy remained, participants demonstrated strong enthusiasm to apply the knowledge and skills acquired during the program. This activity highlights that the success of micro-enterprises depends not only on product quality but also on effective marketing strategies and sound capital management. Furthermore, the program reinforces the importance of careful planning and responsible stewardship in business, as reflected in the wisdom of Proverbs 21:5.

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.

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.

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.

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.

Logo merupakan identitas visual yang memiliki peran penting dalam membangun citra dan meningkatkan daya saing suatu usaha, termasuk pada sektor Usaha Mikro, Kecil, dan Menengah (UMKM). Namun, masih banyak pelaku UMKM yang belum memiliki logo yang menarik dan representatif, seperti yang terjadi pada UMKM Maira Produksi di Kota Bima. Kegiatan ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM dalam merancang logo usaha sebagai bagian dari strategi branding dan pemasaran produk. Metode pelaksanaan yang digunakan adalah pelatihan dengan pendekatan partisipatif melalui penyampaian materi dan praktik langsung pembuatan desain logo. Pelatihan dilaksanakan selama dua hari di rumah pelaku usaha. Hasil kegiatan menunjukkan bahwa peserta mampu memahami konsep dasar desain logo serta berhasil membuat logo yang sesuai dengan karakteristik produk masing-masing. Selain itu, kegiatan ini juga meningkatkan kreativitas dan inovasi pelaku usaha dalam mengembangkan identitas produk. Dengan demikian, pelatihan pembuatan logo ini memberikan kontribusi positif dalam meningkatkan kualitas branding, daya tarik produk, dan daya saing UMKM di pasar.

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.

Vegetable stall businesses represent a common form of micro-enterprise that meets consumers' daily needs, including in the Depok District. However, most business owners have yet to adopt proper and adequate financial record-keeping practices, relying instead on manual methods. This makes it difficult to control and evaluate business financial management. This community engagement initiative aimed to provide guidance on digitizing accounting records for vegetable stall MSMEs using the BukuWarung application and to enhance the digital financial literacy of business owners regarding digital financial management. A quantitative descriptive approach was employed, involving observation, interviews, documentation, and direct assistance provided to vegetable stall owners in the Depok District. Observations revealed that business owners gained a better understanding of and improved skills in using the BukuWarung application, becoming capable of independently recording income, expenses, and business receivables and payables. The initiative demonstrated that implementing a guidance program for digitizing accounting records via the BukuWarung application significantly contributed to improving the financial management capabilities of vegetable-trading MSMEs. These findings suggest the potential for applying similar guidance models to MSMEs in other regions to foster broader digital financial literacy.

This study explores the urgency of halal certification for food and beverage Micro, Small, and Medium Enterprises (UMKM) in Indonesia following the implementation of Law Number 33 of 2014. Despite the enactment of regulations, various obstacles such as low halal literacy and bureaucratic complexity remain major challenges. This study aims to analyze the strategic role of Islamic religious instructors as agents of empowerment and da'wah (Islamic outreach) in assisting UMKM in their halal certification process. Using qualitative methods with a library research approach, data was collected through a search of relevant literature and regulations, then analyzed using content analysis techniques. The study results indicate that Islamic religious instructors perform four crucial functions: literacy educators, access facilitators, motivators of Islamic economics, and policy mediators. Optimizing these roles can be achieved through capacity building, digitalization of mentoring, and integration of community networks. The study concludes that strengthening the role of instructors is essential to accelerate the implementation of mandatory halal certification and strengthen the Islamic economic ecosystem in Indonesia.