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

This study aims to analyze the implementation of digital marketing in Sharia cooperative retail business units to increase sales volume. Advances in information technology have driven changes in consumer behavior, leading to an increasing reliance on digital media for product information and transactions. This situation requires Sharia cooperatives to adapt through the implementation of effective digital marketing strategies. This study employed a qualitative method with a case study approach. Data were obtained through observation, in-depth interviews, and documentation. The research informants consisted of cooperative administrators, retail business unit managers, and consumers who interacted with the cooperative's digital marketing media. Data analysis techniques used the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that the implementation of digital marketing through social media, WhatsApp Business, and digital promotions can expand market reach, enhance interaction with consumers, and drive increased sales volume. However, obstacles remain, including limited human resources and consistency in digital content management. Therefore, improving the digital competency of cooperative managers is necessary to optimize digital marketing strategies.

Although MSMEs are crucial to the economy, the sustainability of non-franchise micro-enterprises is often hampered by suboptimal financial governance. Low utilization of financial information, lack of separation between personal and business finances, and unstructured cash flow management are challenges that can affect long-term business sustainability. This quantitative study aims to evaluate the impact of financial record keeping, capital planning, and cash cycle management on the sustainability of non-franchise micro-enterprises in Mekargalih Village, Garut Regency. Using a survey method and saturated sampling technique, data from 70 business owners were analyzed using multiple linear regression. The results of the study indicate that financial record keeping does not have a significant impact on business sustainability, indicating that recording activities are still administrative in nature and have not been optimally utilized as a basis for business decision-making. Conversely, capital planning and cash cycle management have been shown to have a positive and significant impact on business sustainability. Business owners who are able to plan capital needs and maintain smooth cash flow tend to be more able to maintain the stability of their business operations. Simultaneously, these three variables contribute 45.2% to business sustainability. This finding confirms that the ability to allocate capital andKeywords: business continuity; financial records; capital planning; cash cycle; micro-enterprises.

Perkembangan teknologi digital telah merevolusi mekanisme transaksi ekonomi dengan mendorong penggunaan kontrak elektronik sebagai instrumen utama dalam aktivitas e-commerce. Kajian ini menyoroti dominasi klausula baku yang disusun sepihak oleh pelaku usaha, yang mengakibatkan ketimpangan posisi tawar serta berpotensi menimbulkan kerugian sistemik bagi konsumen. Secara empiris, rendahnya literasi hukum masyarakat, kompleksitas bahasa kontrak, serta mekanisme persetujuan instan memperkuat kondisi kerentanan konsumen dalam memahami hak dan kewajibannya. Meskipun kerangka regulasi nasional seperti UUPK dan UU ITE telah memberikan dasar perlindungan, implementasinya masih menghadapi hambatan serius, termasuk lemahnya pengawasan, kesenjangan antara norma dan praktik, serta tantangan yurisdiksi lintas negara dalam transaksi digital. Penelitian ini menggunakan pendekatan normatif-empiris untuk menganalisis efektivitas perlindungan hukum serta mengidentifikasi faktor penyebab ketidakseimbangan dalam kontrak elektronik. Hasil kajian menunjukkan perlunya rekonstruksi model perlindungan konsumen berbasis keadilan kontraktual yang menekankan transparansi, keseimbangan, dan akuntabilitas dalam penyusunan klausula. Selain itu, integrasi aspek teknologi, desain sistem digital, dan peningkatan literasi konsumen menjadi elemen krusial dalam menciptakan ekosistem transaksi yang adil. Dengan demikian, penelitian ini berkontribusi dalam pengembangan teori hukum digital sekaligus memberikan rekomendasi praktis bagi pembentukan regulasi adaptif guna memperkuat kepercayaan publik terhadap ekonomi digital.

This study examines the transformation of financial management through the implementation of digital accounting in PPOB (Payment Point Online Bank) businesses, which still face manual recording problems such as input errors, delayed reconciliations, and data discrepancies. The research used a descriptive qualitative method with a case study approach involving PPOB agents in Sidoarjo. Data were collected through observation, interviews, and documentation. The findings show that digital accounting significantly improves operational efficiency through automated transaction recording, real-time data integration, and faster as well as more accurate reconciliation processes. In addition, features such as automatic validation, API integration, and audit trails help minimize recording errors and maintain data consistency. The implementation of digital accounting also supports transparency and improves the quality of financial information used in decision-making. Although challenges remain regarding agents’ technological understanding and infrastructure readiness, overall implementation has provided positive impacts on financial management effectiveness and business operations in PPOB services, making processes more efficient, accurate, and reliable.

Program Pengabdian kepada Masyarakat ini bertujuan meningkatkan kualitas pelayanan pelanggan pada usaha jasa pengetikan Metronet di Kecamatan Ambulu, Kabupaten Jember, melalui optimalisasi tiga fitur produktivitas Microsoft Office: autocorrect, autoformat, dan template dokumen. Tim pelaksana memakai metode riset tindakan partisipatif dengan menggabungkan metode ini dengan pelatihan dan bimbingan. Pelaksanaan program menunjukkan hasil yang jelas pada semua parameter evaluasi. Kemampuan karyawan meningkat sekitar 93,2%. Waktu penyelesaian dokumen berkurang rata-rata 58%. Tingkat kesalahan juga turun menjadi 1,2%. Kapasitas layanan bertambah 40%, dan adanya pelanggan baru dari kecamatan lain yang dapat dilayani. Ditemukan bahwa perbaikan kecil ini dengan tetap terfokus pada perangkat lunak perkantoran sehari-hari mampu mempertajam kualitas pelayanan usaha mikro dan memperluas jangkauan pasarnya dalam waktu relatif singkat.

The Baduy community in Kanekes Village has economic potential based on traditional crafts with high cultural value, such as weaving and woven fabrics. However, the management of craft businesses is still carried out in a simple manner without a structured human resource (HR) management system. Problems faced include the lack of a clear division of tasks, inefficient production processes, and limited marketing strategies. These conditions hamper the optimal development of craft businesses. This community service activity aims to strengthen human resource management based on local wisdom in order to increase the capacity of traditional craft businesses in the Baduy community. The solution offered is training and mentoring on simple business management adapted to traditional values. Activities include socializing the importance of HR management, training on the division of labor within groups, improving production skills, and developing marketing strategies that respect local wisdom. The implementation method uses a participatory approach through the stages of preparation, training, mentoring, evaluation, and program sustainability. The community is actively involved in every stage of the activity to ensure the program's suitability to local socio-cultural conditions. This activity results in increased human resource capacity in craft business management, the establishment of a more organized work system, and an increased economic value of craft products. In addition, this activity is expected to produce a community empowerment model based on local wisdom and scientific publications in community service journals.

This study aims to gain an in-depth understanding of the legal reasoning used by judges in the Administrative Court (PTUN) in annulling State Administrative Decisions (KTUN), as well as to examine the legal implications for the parties involved and the overall system of government administration. This research employs a normative juridical method with three approaches: statutory, conceptual, and case approaches. The analysis was conducted qualitatively by studying reference books and reviewing court decisions. The study shows that the annulment of KTUN by PTUN judges is based on three important factors, namely lack of authority (ultra vires), procedural defects, and substantive defects in the decision. In addition, violations of the General Principles of Good Governance (AUPB), such as the principles of legal certainty, prudence, and proportionality, also constitute important considerations for judges. In the judicial process, judges not only consider the formal aspects of the law, but also take into account substantive justice in order to protect citizens’ rights from improper governmental actions. The implications of the annulment of KTUN include the restoration of the plaintiff’s rights through the process of restitutio in integrum, the obligation of administrative officials to revoke or correct the issued decision, as well as the potential impact on third parties involved in the decision. In general, the annulment of KTUN serves as a legal control mechanism over government administration while also encouraging the realization of good and transparent governance within a state governed by the rule of law.

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.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in national economic growth, particularly in creating employment opportunities and improving community welfare. However, many MSME actors still face challenges in financial management due to limited financial literacy and inadequate understanding of simple accounting practices. Tenank Cafe Medan is one of the culinary businesses with strong development potential, yet it continues to experience difficulties in transaction recording, cash flow management, and preparing simple financial reports, which may affect business sustainability and operational effectiveness. This Community Partnership Independent Service Program (PMKM) aims to improve the financial literacy of business partners in supporting sustainable business development. The implementation methods included observation, socialization, training, direct practice, and mentoring activities focused on business financial management and transaction recording. The results of the program indicate an increase in the partner’s understanding of financial management, transaction recording, and the preparation of simple profit and loss reports. In addition, the partner has started to separate business finances from personal finances. Therefore, this activity provides a positive contribution toward strengthening business management practices and supporting the sustainability and long-term development of Tenank Cafe Medan.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in national economic growth, particularly in creating employment opportunities and improving community welfare. However, many MSME actors still face challenges in financial management due to limited financial literacy and inadequate understanding of simple accounting practices. Tenank Cafe Medan is one of the culinary businesses with strong development potential, yet it continues to experience difficulties in transaction recording, cash flow management, and preparing simple financial reports, which may affect business sustainability and operational effectiveness. This Community Partnership Independent Service Program (PMKM) aims to improve the financial literacy of business partners in supporting sustainable business development. The implementation methods included observation, socialization, training, direct practice, and mentoring activities focused on business financial management and transaction recording. The results of the program indicate an increase in the partner’s understanding of financial management, transaction recording, and the preparation of simple profit and loss reports. In addition, the partner has started to separate business finances from personal finances. Therefore, this activity provides a positive contribution toward strengthening business management practices and supporting the sustainability and long-term development of Tenank Cafe Medan.

Micro, Small, and Medium Enterprises in the culinary sector face multiple competitive pressures encompassing product legality, consumer trust, and the effectiveness of value communication. This Community Service activity was conducted at Warung Sambal Cidero, a culinary MSME in Kediri City, from March 28, 2026, to April 25, 2026, using a Participatory Action Research approach with four cycles: planning, action, observation, and reflection. Two main interventions were implemented: strengthening halal certification through supply chain audits, developing a Halal Product Assurance System, and assisting with SIHALAL-BPJPH registration; and improving price value strategies through consumer perception-based rebranding, value-based pricing, and optimizing digital marketing. The reflective evaluation confirmed substantive changes in the business owner's understanding of halal as a strategic business instrument, improvements to the raw material recording system, and a shift in consumer perception from a price-oriented to a value-oriented one. This activity contributes to the theoretical integration of the PAR approach and strategic management and marketing frameworks in the context of Indonesian culinary MSMEs.

The rapid advancement of artificial intelligence (AI) has significantly altered the landscape of business decision-making, particularly for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Despite their critical role in economic growth and employment generation, MSMEs frequently encounter substantial barriers related to technological adoption, digital literacy, and resource allocation. This research systematically investigates the utilization of artificial intelligence as a responsive innovation mechanism designed to optimize decision-making processes within the MSME sector. By employing a comprehensive systematic literature review methodology, analyzing peer-reviewed publications from globally recognized academic databases between 2018 and 2024, this study delineates the multifaceted benefits, complex challenges, and contextualized adoption strategies associated with AI integration. The findings reveal that artificial intelligence holds transformative potential for enhancing operational efficiency, refining predictive analytics, and sustaining long-term competitiveness. Conversely, critical challenges, including inadequate digital infrastructure, financial constraints, and organizational resistance, remain pervasive obstacles. Consequently, the study advocates for a gradual, responsive innovation approach that aligns technological adoption with specific business needs and environmental pressures. The insights derived from this research offer substantial theoretical and practical implications, providing a strategic framework for policymakers and MSME owners to accelerate digital transformation inclusively.

Tujuan kegiatan Pengabdian Kepada Masyarakat (PKM) ini adalah untuk meningkatkan pengetahuan dan keterampilan Pengurus dan anggota Poktan Kelana Indah Desa Taddan dalam memahami serta menerapkan perencanaan keuangan yang efektif dan efisien guna mendukung pengelolaan keuangan yang lebih baik di masa depan. Adapun metode pelaksanaan kegiatan pengabdian ini meliputi beberapa tahapan, yaitu Tahap 1 melakukan survei dan diskusi dengan mitra, Tahap 2 pelaksanaan program kegiatan kepada mitra, dan Tahap 3 evaluasi program kegiatan yang bertujuan untuk melihat sejauh mana kegiatan yang telah dilaksanakan mampu mencapai sasaran yang tepat. Hasil kegiatan ini menunjukkan adanya peningkatan keilmuan dan keterampilan dalam pemahaman keuangan di masa depan bagi Pengurus dan anggota Poktan Kelana Indah Desa Taddan. Setelah pelaksanaan Pengabdian Kepada Masyarakat (PKM), para peserta menjadi lebih memahami dan menyadari pentingnya peran Poktan Kelana Indah Desa Taddan dalam melakukan perencanaan keuangan secara efektif dan efisien. Dengan demikian, diharapkan para peserta dapat menjadi sumber daya manusia yang berkualitas dalam memanfaatkan dan mengelola sumber keuangannya secara optimal.

Trucking peirformancei is onei of thei important factors in supporting thei smoothneiss of thei clinkeir loading proceiss at PT. Varia Usaha Bahari, Maspion Port, Greisik. In practicei, seiveiral obstacleis arei still eincounteireid, such as deilays in truck arrivals, leiss optimal veihiclei conditions, and opeirational coordination that has not beiein fully maximizeid. Theisei conditions may affeict thei smoothneiss of thei clinkeir loading proceiss. This study aims to deiteirminei thei condition of trucking peirformancei in thei clinkeir loading proceiss baseid on deiscriptivei analysis and to deiteirminei thei eiffeict of trucking peirformancei on thei clinkeir loading proceiss baseid on simplei lineiar reigreission analysis. This study useid a quantitativei meithod with deiscriptivei analysis and simplei lineiar reigreission. Thei data weirei obtaineid through queistionnaireis distributeid to reispondeints involveid in clinkeir loading activitieis. Thei reisults showeid that trucking peirformancei was in thei good cateigory, with aveiragei indicator scoreis ranging from 3.7 to 3.9. Thei higheist indicator was opeirational coordination and communication at 3.9, whilei thei loweist indicator was loading punctuality at 3.7. Thei reisults of thei simplei lineiar reigreission showeid thei eiquation Y = 249.374 + 34.930X, which meians that trucking peirformancei has a positivei eiffeict on thei clinkeir loading proceiss. Thei significancei valuei of 0.000 < 0.05 indicateis that thei eiffeict is significant. Theireiforei, thei beitteir thei trucking peirformancei, thei beitteir thei clinkeir loading proceiss.

This community service program aims to increase the digitalization capacity of the "Ali Serba Alat" MSME by strengthening Branding and Online marketing aspects. The main problems faced by partners include weak brand identity, limited use of digital media, and suboptimal Online platform-based marketing strategies. The activity implementation method uses a participatory approach with the stages of problem identification, program planning, training, mentoring, and evaluation. Activities carried out include creating a digital store presence in the form of a Google Map, logo and visual identity of the business, optimizing social media and marketplace accounts, compiling digital promotional content, and training in digital-based marketing strategies. The results of the activity show an increase in partners' understanding of the importance of Branding, improved skills in managing digital media, and increased business visibility on Online platforms. In addition, there was an increase in consumer interaction and sales potential after the implementation of the digital marketing strategy. This program is expected to become a model for sustainable mentoring in supporting the digital transformation of MSMEs to increase competitiveness in the digital economy era.

This study aims to analyze the socio-economic characteristics, income levels, and welfare levels of business actors at Lake Sipin Tourism, Jambi City. A descriptive survey approach was employed, involving 50 business actors as the sample selected through a saturated sampling technique. Data were collected using structured questionnaires, while descriptive analysis based on criteria established by the Central Statistics Agency was applied as the primary analytical tool. The findings reveal that the socio-economic profile of business actors is predominantly female, with an average age of 42 years, a senior high school educational background, and operating food-based businesses independently with considerably limited capital. In terms of income, the average monthly net income of Rp2,486,000 falls within the moderate category according to the Central Statistics Agency criteria, although 40% of respondents still belong to the low-income group. Meanwhile, the welfare level was measured through the proportion of food consumption expenditure relative to total household expenditure, which reached 48.41% per month, placing the majority of business actors within the moderate welfare category overall.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economy, yet limited access to capital remains a major obstacle. Sharia financing from Islamic microfinance institutions is expected to support MSME business sustainability. This study aims to analyze MSME customers' perceptions of sharia financing, identify the internal and external factors influencing these perceptions, and examine the dynamics of perception changes after receiving multiple financing facilities. This research employs a qualitative approach with a case study method. Data were collected through in-depth interviews, observation, and documentation from MSME customers receiving sharia financing at BMT NU Ngoro Regional Office. Data validity was ensured through source and method triangulation. The findings indicate that MSME customers generally hold a positive perception of sharia financing. It is perceived as offering easy procedures, good service quality, and compliance with Islamic principles, thereby supporting capital increase and business sustainability. Perceptions are influenced by internal factors such as business experience and motivation, as well as external factors including market conditions and competition. Furthermore, customers' perceptions tend to become progressively more positive as their experience with receiving financing increases. The significant role of interpersonal service quality and mentoring in shaping positive perceptions is a key finding. In conclusion, sharia financing at BMT NU Ngoro Regional Office plays a vital role in supporting MSME business sustainability. Consequently, continuous improvement in service quality and business assistance is necessary.

This community service program aims to transform the management of tempeh MSMEs in the Sanan area through the integration of management strengthening, business digitalization, and legality based on the Asset-Based Community Development (ABCD) approach. The activities were carried out by combining the ABCD and Participatory Action Research (PAR) approaches through the stages of discovery, dream, design, and destiny, involving the active participation of business actors in every process. This approach emphasizes the utilization of local potential and community assets, enabling MSME actors to develop their businesses independently and sustainably. The results of the program indicate that the implementation of standard operating procedures (SOPs) and cross-training programs improved the consistency of production processes, work efficiency, and workforce flexibility in responding to changing production demands. In addition, the use of social media and business location tagging on digital platforms contributed positively to expanding market access and increasing product visibility. Assistance in copyright registration also strengthened the legality and protection of MSME products. Overall, this activity significantly enhanced the adaptive capacity of MSMEs in facing market dynamics and encouraged more structured, competitive, innovative, and sustainable business management.

The purpose of this study is to examine the effect of Good Corporate Governance (GCG), financial performance, and Earning Per Share (EPS) on firm value. The object of this research consists of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the period of 2021–2024. This study employs a quantitative approach using secondary data in the form of annual financial statements as the primary source. The sample was selected using purposive sampling based on predetermined criteria, ensuring that only companies with complete data and consistent reporting were included in the analysis. The independent variables analyzed include the audit committee, independent commissioners, institutional ownership, Return on Assets (ROA), and Earning Per Share (EPS). Multiple linear regression analysis was used to process the data in this study, allowing the researchers to examine the simultaneous and partial effects of the variables on firm value. The findings indicate that firm value is significantly influenced by financial performance, particularly ROA, highlighting the importance of operational efficiency and profitability in enhancing shareholder wealth. While certain GCG variables such as institutional ownership showed positive influence, other elements like audit committees and independent commissioners produced mixed results, suggesting that governance mechanisms may have varying effects depending on organizational context. Meanwhile, EPS demonstrated inconsistent results in relation to firm value, implying that market perceptions of earnings may not fully capture the impact on overall firm valuation. This study provides insights for policymakers, investors, and corporate managers on the relative importance of governance and financial indicators in value creation for state-owned enterprises.