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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 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.

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.

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.

Penelitian ini mengkaji kesiapan transformasi digital pada usaha penjualan suku cadang otomotif menuju Autonomous Supply Chain (ASC) dengan menggunakan model MIISI. Pendekatan kuantitatif digunakan melalui survei terhadap 32 responden dan dianalisis menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa tingkat kesiapan berada pada kategori sedang hingga tinggi. Di antara dimensinya, Integration memiliki nilai tertinggi, sementara Instrumentation dan Standardization menunjukkan kesenjangan terbesar dibandingkan kondisi ideal. Tingkat kematangan digital berada pada Level 2–3, yang mengindikasikan bahwa sistem sudah terintegrasi sebagian namun belum sepenuhnya otonom. Selain itu, hasil SEM (R² = 0,164) menunjukkan bahwa tidak terdapat pengaruh langsung yang signifikan terhadap ASC, meskipun hubungan antar dimensi bersifat signifikan dan bertahap. Dimensi Integration menjadi faktor paling dominan, yang menegaskan bahwa kesiapan menuju ASC memerlukan proses transformasi digital yang berkelanjutan, terstruktur, dan terintegrasi.

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.

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.

This study aims to identify the management system for Taman Imbi by the Department of Public Works and Public Housing (Dinas PUPR) and to analyze its comfort level based on the perceptions of park visitors and street vendors (PKL). Taman Imbi, managed by the PUPR Service (Section for Environmental Management and Parks), is one of the main urban parks in the city center of North Jayapura District. The research uses a descriptive, qualitative approach combined with Likert-scale analysis. Primary data were obtained from questionnaires distributed to 100 park visitors and 10 business actors (PKL) operating around the park. Eight comfort indicators were assessed, based on Hakim (2003): aesthetics, cleanliness, safety, noise, circulation, aroma, physical form, and climate/natural forces. Results indicate that, based on visitor perceptions, the overall comfort level was 56.0% (fairly good), while PKL perceptions were 64.4% (good). Among all indicators, circulation scored the lowest for visitors (46.2%), particularly ease of access. Aroma/odor scored the highest for PKL (80.0%). The study recommends rehabilitating park facilities, reactivating security posts, improving pedestrian and parking access, and clarifying spatial zoning for economic and community activities in the park.

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.

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.

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.

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.

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 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.

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.

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.

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.