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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.

This community service program aims to implement digital marketing management strategies to optimize community based digital businesses among young generations in Jayapura City. The rapid development of digital technology has created significant opportunities for youth to develop digital businesses. however, limitations in marketing knowledge, content creation skills, and the use of digital platforms remain major challenges. This program was conducted through training, mentoring, and practical workshops focusing on digital marketing management, including market segmentation, branding strategy, social media marketing, content planning, digital advertising, and evaluation using digital analytics. The participants consisted of young entrepreneurs and youth communities who are actively involved in small scale digital business activities. The results of the program indicate an improvement in participant’s understanding and skills in managing digital marketing strategies, particularly in building brand identity, optimizing social media engagement, and designing digital promotional content. In addition, participants were able to develop structured digital marketing plans and apply them to their business activities. This program contributes to strengthening youth capacity in Jayapura City to compete in the digital economy through sustainable community based business development.

his study examines the concept of sustainable business development through the lens of Islamic economics, focusing on the integration of three core dimensions: financial profit (profit), social empowerment (people), and environmental stewardship (planet). The urgency of this research is driven by the global environmental crisis and social inequality, which demand business models that pursue long-term welfare rather than merely short-term gains. Using a qualitative approach through a systematic literature review, this research analyzes how Islamic economic principles—including tawhid, justice ('adl), and the responsibility of khalifah—align with and reinforce the Sustainable Development Goals (SDGs). The findings indicate that the Profit-People-Planet framework is not only compatible with Islamic teachings but is deeply embedded in Islamic economic ethics and the maqashid al-shariah framework. Instruments such as zakat, waqf, and Islamic financing serve as practical mechanisms that simultaneously support halal profit generation, enhance community welfare distributively, and ensure environmental protection through the principle of hifz al-bi’ah. This study concludes that Islamic economics offers a holistic, ethical, and value-based framework for building sustainable businesses that are profitable, socially responsible, and environmentally conscious in the modern era.

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.

This study aims to analyze the effectiveness of corporate zakat management in reducing economic inequality from the perspective of muamalah. The research employs a library research method with a qualitative-descriptive approach by examining various literature sources, empirical data, and regulations related to corporate zakat in Indonesia. The findings reveal that corporate zakat management achieves optimal effectiveness when zakat funds are distributed through a productive zakat scheme. This scheme is implemented through six main stages: preliminary surveys of beneficiaries, regular assistance, provision of business capital, business partner guidance, motivational training, and periodic evaluations of beneficiaries’ business development. However, practical implementation still faces several challenges. The allocation of funds for business capital among economically disadvantaged communities has only reached approximately 0.4%, while the majority of zakat funds, around 97.1%, are still utilized for consumptive assistance. This condition indicates that the economic empowerment function of zakat has not yet been fully optimized. Therefore, integrative solutions are required, including institutional strengthening through the establishment of Islamic microfinance units such as Baitul Maal wat Tamwil (BMT) internally, as well as stronger government regulations through tax deductible incentive policies externally to support the sustainable optimization of corporate zakat distribution.

In the digital era, e-commerce has developed not only as a platform for buying and selling activities but also as a strategic medium for marketing and business development. University students theoretically possess strong potential to become edupreneurs because they are closely connected to technology and supported by higher education environments. Nevertheless, the reality at Al-Amien Prenduan University indicates that students tend to act more as consumers in e-commerce rather than as entrepreneurs. This condition creates a gap between theoretical expectations and practical implementation, raising questions regarding the effectiveness of e-commerce in encouraging students’ entrepreneurial spirit. This study examines strategies for strengthening Edupreneurship graduates through the optimization of e-commerce. The research specifically explores ways to maximize e-commerce in supporting the development of Edupreneurship graduate profiles and improving graduates’ competitiveness in entrepreneurship and employment sectors. A qualitative approach with a case study method was employed at Al-Amien Prenduan University. Data were collected through observation, interviews, and documentation involving female students of the Islamic Education Edupreneurship program who actively engage in entrepreneurial activities through e-commerce platforms. The findings reveal that optimizing e-commerce can be achieved through identifying students’ digital competencies and needs, as well as utilizing flexible technologies that support broader market access and global transactions. In addition, strategies such as enhancing digital marketing creativity, strengthening market research capabilities, and understanding consumer behavior significantly contribute to entrepreneurial development. The study concludes that e-commerce effectively fosters entrepreneurial attitudes, adaptability, and competitiveness among students in facing the challenges of the digital economy.

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.

Strengthening the capacity of micro, small, and medium enterprises (MSMEs) is a strategic effort to enhance business competitiveness and sustainability, particularly within the Pamulang MSME Friends (SUP) community. This community service activity aims to improve MSMEs’ financial management capabilities and increase production efficiency through the development of a joint production house. The main challenges faced by partners include limited financial literacy, the absence of systematic financial transaction records, and inadequate production facilities. The implementation of the program was carried out through training activities, mentoring in the use of the APIK financial recording application, and facilitation in designing a collaborative production house model. The results indicate an improvement in MSMEs’ understanding of financial management, including the ability to record transactions systematically, separate business and personal finances, and calculate production costs more accurately. Furthermore, the establishment of a joint production house contributes to greater cost efficiency, increased production capacity, improved product quality, and stronger collaboration among MSME actors. Therefore, this activity contributes to creating a more structured, efficient, and sustainable MSME ecosystem that supports long-term business development.

This study aims to analyze the effectiveness of Rengginang MSME registration on Google Maps as a strategy to strengthen the economy in Pahang Village, Babata Village. The background of the research shows that most MSMEs still rely on conventional marketing so that business visibility is relatively low. With a qualitative case study approach, this study explores the experience of the owner of Rengginang Azam MSMEs, Mrs. Siti, who registered her business location on Google Maps. The results of the study show that digitalization through Google Maps has a positive impact in the form of increasing accessibility and reach for customers, especially from outside the village. Location registration allows customers to find more complete information about products and locations, increasing the number of visits to the store. The real impact felt is an increase in sales and profits without additional promotional costs. This study concludes that the use of Google Maps as a digital promotional medium is an effective strategy in strengthening the competitiveness of MSMEs in the digital era. In addition, this finding confirms the importance of digital literacy for MSME actors to utilize technology as a means of business development and strengthening the local economy.

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.

The Community Partnership Program (PKM) at Rumah Kopi Banjarsengon (RKB) aims to improve product quality and coffee marketing according to consumer needs. Key activities include production observation, assistance with laboratory testing for nutritional value and shelf life, food safety education, digital marketing training, and the delivery of a 5 kg roasting machine. These efforts have successfully increased production capacity and product quality standards through informative labels. Digital marketing has seen significant progress, with increased social media engagement and broader market reach. Consumer satisfaction surveys have risen from 80 to 97 on a scale of 100. Overall, this PKM program not only supports sustainable coffee business development but also contributes to improving partner competency and strengthening product competitiveness in both local and export markets. RKB is expected to consistently implement digital marketing strategies and product innovation for long-term success. Going forward, RKB is expected to continue implementing digital marketing strategies and product innovation to ensure sustainable business success.

Kawengen Village, located in East Ungaran District, Semarang Regency, is one of the main corn-producing areas with strong potential to be developed into processed products with high economic value. However, limited community knowledge in product processing, business management, and marketing has prevented corn production from generating optimal added value. This community service program aims to strengthen village entrepreneurship through the establishment of a corn production house as a center for innovation, training, and business mentoring. The production house is expected to enhance community skills, promote economic independence, and support sustainable local economic development. The program was implemented through the PPK Ormawa initiative, which included socialization of corn-based product innovations, basic financial bookkeeping training, digital marketing training, product innovation workshops, and continuous mentoring in production, marketing, and financial management. The results demonstrate significant improvements in community skills in processing corn into value-added products, increased understanding of basic business financial management, and enhanced capacity to utilize digital media for market expansion. The corn production house also functions as a community collaboration hub that strengthens business development based on local resources. Overall, the strategy of developing village entrepreneurship through a corn production house has proven effective in encouraging the growth of productive community-based enterprises, strengthening local economic independence, and fostering entrepreneurial interest rooted in village potential.

Financial Literacy is a crucial aspect in supporting the success of a business for young entrepreneurs, especially in preparing financial reports. Financial literacy encompasses knowledge of money management, investment, and financial planning, while self-management encompasses skills such as time discipline, emotional control, and decision-making. "Improving Financial Literacy and Self-Management for Young Entrepreneurs of Polytechnic Students" has successfully achieved its primary objective with significant achievements. The general objective was achieved through a 25-30% increase in financial literacy and self-management scores, enabling students to manage their businesses more effectively and sustainably. Specific objectives were also met: workshops provided basic knowledge, mentoring trained practical skills, and the application of the concept of forming an aware community. Positive impacts were seen in reducing business risks and contributing to the polytechnic's entrepreneurial ecosystem. Positive impacts resulting from this program include reducing business risks and contributing to the development of the entrepreneurial ecosystem at the Polytechnic. This program is expected to become a model that can be applied in other educational institutions to support the development of young entrepreneurs in Indonesia.

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia and Malaysia constitute the core drivers of employment and economic growth, yet many remain constrained by limited competitiveness in international markets due to uneven digital adoption. This study addresses the problem of how international digital transformation can be effectively leveraged to enhance the performance and sustainability of Smart MSMEs, with the objective of identifying key digital strategies that support sustainable business development. Employing a mixed-methods approach, the research combines quantitative surveys of MSME actors with qualitative in-depth interviews of business owners who have implemented international digital initiatives, including cross-border e-commerce, global payment systems, and international digital marketing. The data are analyzed using descriptive and comparative techniques to examine enabling factors, challenges, and cross-country differences between Indonesia and Malaysia. The findings indicate that international digital transformation significantly improves market access, operational efficiency, and business resilience, while strategic integration of digital platforms and international networks strengthens long-term sustainability. The study concludes that developing Smart MSMEs through internationally oriented digital transformation is a critical pathway for achieving sustainable business development and enhancing regional and global competitiveness, and it offers strategic and policy-oriented recommendations for MSME stakeholders.

Usaha Mikro Kecil Menengah (UMKM) play a strategic role in Indonesia’s economy, serving as key drivers of inclusive economic growth and major contributors to employment creation. Despite their importance, many UMKM operators continue to face significant challenges in financial management, particularly due to the absence of structured and systematic financial record-keeping practices. This condition is also evident among UMKM in Kuning Gading Village, Unit XVIII Kuamang Kuning, where most businesses are still managed in a traditional manner with inadequate bookkeeping systems. This community service program aims to enhance financial literacy and strengthen the capacity of UMKM actors to implement simple bookkeeping as a foundation for effective business financial management. The methods employed include needs assessment through field observation, educational and practical training sessions, hands-on mentoring, and evaluation using pre-test and post-test instruments. The results indicate a significant improvement in participants’ understanding and skills related to transaction recording, separation of business and personal finances, and preparation of simple cash flow statements. Evaluation outcomes show an increase in competency scores from an initial range of 20%–40% to 75%–85% after the training. Furthermore, the program fostered a positive shift in participants’ mindset toward more professional and accountable business management practices. Therefore, the implementation of simple bookkeeping is proven to be an effective initial strategy for strengthening MSME financial governance and supporting sustainable business development at the local level.

Micro-entrepreneurs, particularly small grocery shop owners, commonly encounter challenges in managing business finances and implementing effective marketing strategies. Limited skills in financial recordkeeping often make it difficult for business owners to accurately monitor cash flow and assess their financial condition, which may lead to suboptimal business decisions. In addition, the utilization of digital technology as a marketing tool remains limited, thereby restricting opportunities for market expansion. This community service program aims to strengthen the capacity of micro-enterprises in applying practical basic financial management and optimizing digital platforms for product promotion. The program also seeks to increase awareness of the importance of structured financial management as a foundation for sustainable business development. The activities were conducted through several stages, including the delivery of material on the significance of financial recording, hands-on training sessions, mentoring in preparing simple financial records, and digital marketing simulations using WhatsApp Business and various social media platforms. The results indicate an improvement in participants’ understanding and skills in recording income and expenses, managing business capital more systematically, and utilizing digital features to support promotional activities. Furthermore, participants demonstrated a more positive attitude toward the adoption of technology in their daily business operations. Overall, this program is expected to enhance financial independence, support sustainable business growth, and expand the marketing reach of micro-enterprises

This study aims to analyze the opportunities, threats, strengths, and weaknesses of Arch Barbershop, a modern barbershop in Maumere City. The study was conducted using a descriptive approach through observation of the business environment, competitor analysis, and identification of local consumer preferences. The analysis shows that Arch Barbershop has promising opportunities due to the increasing trend of grooming among teenagers and young adults, and the lack of barbershops offering modern and consistent service concepts in the area. However, this business also faces threats in the form of competition from new barbershops, rapidly changing consumer preferences, and dependence on barber skills as the spearhead of service quality. Furthermore, internal weaknesses such as limited space, inflexible operating hours, and a less than optimal variety of services pose challenges to business development. By understanding these opportunities, threats, strengths, and weaknesses, Arch Barbershop can formulate a more effective development strategy to increase its competitiveness and business sustainability in Maumere City.

Strengthening family-based microenterprises is one strategic approach to improving the economic resilience and independence of local communities. Family microenterprises not only serve as a source of income, but also as an important instrument in maintaining the social and economic stability of households. This study aims to describe the conditions of family-based microenterprises, identify obstacles to their development, and formulate strategies for optimizing family economics in Neighborhood I of Padangmatinggi Village, Padangsidimpuan City. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, field observations, and documentation studies. Research informants include family micro-business actors, village officials, and other related parties. The results show that family-based micro-businesses have a real contribution to increasing household income and meeting basic family needs. However, business development still faces limitations in capital, low financial literacy, limited product innovation, and minimal marketing access. Therefore, an integrated development strategy is needed that includes increasing human resource capacity, facilitating access to financing, utilizing digital technology, and institutional support from the local government to realize the sustainability of family micro-businesses.

Kopirates Maumere is a local micro, small, and medium enterprise (MSME) engaged in the processing and marketing of specialty coffee products from Sikka Regency. This study aims to analyze the management strategies implemented by the MSME based on interviews with the business owner. The research focuses on product strategy, marketing, operations, business development, and the challenges faced in running the MSME amid increasingly competitive market conditions. The research method employs a descriptive qualitative approach through in-depth interviews and direct observation. The results indicate that Kopirates Maumere applies a product differentiation strategy by highlighting the quality of local coffee, supported by increasingly developed digital marketing. The MSME also strives for operational efficiency despite facing challenges related to limited capital and production equipment. This study concludes that adaptive management strategies based on local potential are crucial for maintaining MSME sustainability. Furthermore, improved managerial capacity along with support from the government and local communities is needed to strengthen the MSME’s position in a broader market.