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In facing this situation, the important role of MSMEs in supporting Indonesia's economic growth remains relevant. Even though they have great potential to contribute to the country's economy, there are still many MSMEs that have not registered as tax collectors, so tax revenues in Indonesia have not reached their maximum potential. Apart from that, the phenomenon of tax non-compliance from MSMEs may increase with the existence of regulations governing increases in VAT rates. This research aims to examine the extent to which MSMEs will comply with tax obligations after the VAT rate increase, using qualitative methods with a content analysis approach. The data used in this research includes information about MSMEs obtained from the website of the Ministry of Cooperatives and Small and Medium Enterprises, as well as data regarding the level of tax compliance of MSMEs obtained from the website of the Directorate General of Taxes.

This study aims to determine the implications of accounting information systems (AIS) as a business strategy for SMEs in Madiun City. Economic digitalization has a major effect on SMEs. One of the implications (Angelina Wijaya Tan et al., 2024) of this economic digitalization is the transformation carried out by SME actors into the digital era, including the use of Accounting Information Systems (AIS). Efficiency is needed by SMEs in order to keep up with the changing times. The use of this AIS can improve the reporting process and business processes carried out by SMEs. Another advantage (Ari Rohmana & Hwihanus Hwihanus, 2023) of using this AIS is to avoid recording errors and reduce waste. It can be seen that AIS has an important role in the business processes carried out by SMEs. The research method used is qualitative research. The respondents used were SMEs in Madiun City.  

Indonesia's micro, small, and medium enterprises (MSMEs) continue to encounter a range of obstacles, particularly in enhancing their productivity and competitiveness. The 2020 survey conducted by the Ministry of Education and Cultural Affairs indicates that Indonesia still has substantial challenges in terms of education quality, especially in rural and underdeveloped urban areas. Several factors, such as the availability of high-quality education, access to educational resources, and the level of teaching excellence, can significantly impact individuals' capacity to effectively manage their enterprises and promote innovation (Kemendikbud RI, 2020). This study investigates the link between knowledge sharing practices, innovation, and employee performance within Indonesian MSMEs. Through exploratory analysis, it offers fresh insights into how innovation and knowledge sharing behaviour can affect employee performance in Indonesian MSMEs. The main objective is to analyse and explore the impact of innovation and information sharing behaviours on employee performance in small and medium-sized enterprises (SMEs) in Indonesia. Based on this research and its findings, several strategies have been identified. These strategies aim to explore the complex relationship between an employee's performance, their willingness to share knowledge, and their ability to demonstrate innovative behaviours in MSMEs. Future study could focus on improving the quality of human resources, specifically in areas such as knowledge, expertise, competence, and entrepreneurial attitude. Investing in the development of human resources yields benefits for both MSME business owners and the overall well-being of workers..

This study explores digital marketing strategies employed by Small and Medium Enterprises (SMEs) to enhance customer engagement in an increasingly competitive business environment. By leveraging tools such as social media, email marketing, content marketing, and search engine optimization (SEO), SMEs can establish stronger connections with their target audience. The research highlights key practices, including personalized communication, interactive content, and data-driven decision-making, which contribute to customer loyalty and retention. Furthermore, challenges faced by SMEs, such as limited budgets and technological expertise, are discussed alongside potential solutions. The findings provide actionable insights for SMEs to optimize their digital marketing efforts and foster long-term customer relationships.  

Roads play a crucial role in economic development, especially for Micro, Small, and Medium Enterprises (MSMEs). In North Sumatra, the rapid development of toll roads has significantly impacted the accessibility and efficiency of goods and services distribution. This study aims to analyze the influence of toll road development on the growth of MSMEs in the region. Utilizing statistical data and case studies, this research demonstrates that infrastructure improvements contribute to local economic growth and enhance the competitiveness of MSMEs.

This study aims to analyze how business model innovation and organizational structure play a role in increasing creativity in Small and Medium Enterprises (SMEs) through the Open Innovation approach. The research method used is qualitative with a case study approach on several SMEs that apply the principle of open innovation. The results show that the flexibility of organizational structure and the adoption of innovative business models are key to creating a sustainable innovative ecosystem. This study also underlines the importance of external collaboration, business model adaptability, and leadership that supports creativity. These findings provide practical implications for the development of SME policies and strategies in the digital economy era.  

This community empowerment activity was carried out in Kelungkung Village, Batulanteh District, Sumbawa Regency. Based on the results of the activity community service activities with the theme “Google My Business Assistance Training and Sahabat UMKM to Improve Marketing in the Digital Age for Small and Medium Enterprises in Kelungkung Village, Batulanteh District, Sumbawa Regency. Small and Medium Enterprises in Kelungkung Village, Batulanteh District, Sumbawa Regency” that have been carried out, can be concluded as follows: 1) Participants already have additional marketing through online media and how to use it to market the products of small and medium products in Kelungkung Village through Google My Business and Sahabat UMKM. 2) The participants of small and medium business actors get a method of management techniques on how to marketing products through online media. Small and medium business owners in Kelungkung Village know how to do simple bookkeeping

This community service is carried out with the aim of improving marketing skills in using social media or internet media in the Pesantren sub-district community, Mijen district, Semarang. Digital marketing has become crucial for business actors in the digital era, especially small and medium enterprises (SMEs) who want to increase their market share effectively and efficiently. The purpose of this service is to help SMEs in Semarang City understand and implement digital marketing strategies, and digital advertising. Through training and coaching, SMEs learn the importance of producing high-quality content, interacting with customers online, and utilizing analytical data to increase the effectiveness of marketing campaigns. The results of the activity show that SMEs have become more knowledgeable and proficient in handling digital platforms, and that the implementation of recommended strategies has increased engagement and revenue.

Rowosari Village is one of the villages located in the Tembalang District of Semarang, which has abundant and diverse Natural Resources (SDA) from various sectors. Through Micro, Small, and Medium Enterprises (MSMEs), the processing of natural resources contributes to economic growth and job creation. In addition, MSMEs also play an important role in driving economic activity through digital transformation. The purpose of this community service activity is to provide skills and additional knowledge needed by MSME actors. The methods used include mentoring and training in natural resource management, utilizing existing natural resource potential such as eggshells and onion skins. Furthermore, training in improving online product marketing was conducted. The result of this service activity is the enhancement of community capabilities by utilizing natural resources to boost MSME economies through digital transformation to expand market areas via online media.

This community service program aims to empower Micro, Small, and Medium Enterprises (MSMEs) through business development based on the sharia economy. MSMEs have a strategic role in the economy, but still face various challenges, especially in the application of sharia economic principles that can increase competitiveness and the desire to do business. This program is designed to improve Islamic financial literacy, introduce business contracts in accordance with sharia, and provide halal digital marketing training. The method of implementing the activity includes a participatory approach with various stages, ranging from problem identification, training, mentoring, to success evaluation. The target of the program is MSME actors in certain regions who have great potential to adopt the concept of sharia economics in their businesses. The results of this activity showed an increase in participants' understanding of the concept of sharia economics, followed by changes in business practices that are more in line with Islamic principles. Some participants began to implement sharia contracts in their transactions, access sharia financing, and take advantage of halal branding-based digital marketing. This program also found several obstacles, such as low initial understanding of the sharia economy, limited access to Islamic financial institutions, and resistance to changes in the business system. However, through intensive strategy education and support from various parties, most of these challenges can be overcome. The conclusion of this activity is that business development based on the sharia economy can be a solution for MSMEs in increasing their competitiveness in the wider market. The next program recommendations include strengthening digital-based education, increasing access to sharia capital, and establishing a sharia-based MSME community as a forum for collaboration and sustainable business development.

MSMEs are micro, small and medium business units owned by individuals with simple assets and technology. MSMEs are the largest sector that provides benefits to Indonesia. MSMEs have improved the Indonesian economy by acting as one of the absorbers of labor, contributing to exports and trade. This study aims to measure the impact of the use of social media, product innovation on increasing the income of Seblak MSMEs in Bojonegoro Regency. Data collection uses a quantitative approach. Sampling uses the Simple random sampling technique. Data collection in this study used questionnaires distributed to seblak MSME actors in Bojonegoro Regency. The results of the study showed that social media did not affect the increase in income of Seblak MSMEs in Bojonegoro Regency. Product innovation has an effect on increasing the income of Seblak MSMEs in Bojonegoro Regency.

Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, including Warung Madura MSMEs. This research aims to analyze the development strategy of Warung Madura MSMEs from an Islamic economic perspective. This research uses a qualitative approach. Data collection techniques through in-depth interviews with Warung Madura owners and economic observers. A literature study was also carried out to explore the concept of Islamic economics and its application in developing MSMEs. The results of the research show that Warung Madura's MSME development strategy from an Islamic economic perspective offers a holistic and sustainable approach. By applying the principles of justice, sustainability, business ethics, human resource development and access to appropriate financing, Warung Madura can increase its competitiveness and contribute more to the local economy. It is hoped that this research can provide insight for stakeholders in formulating more effective MSME development policies and programs.

Article 21 Income Tax Income Tax is one of the tax obligations that must be applied in companies. Many Micro, Small and Medium Enterprises (MSMEs) have not applied proper tax treatment in running their business. This activity aims to provide accurate information to Micro, Small and Medium Enterprises (MSMEs), especially for Income Tax Article 21. The implementation of this community service activity is carried out using an interactive discussion approach. Therefore, ITB Ahmad Dahlan Lamongan D3 Tax Study Program implemented a Community Service program (PKM) with the activity title "Article 21 Income Tax Training for MSMEs in Lamongan". After this training, MSME actors can implement a self-assessment system, especially PPh Article 21 at the company.

This study aims to reprocess middlings from the mineral processing process carried out at PT Timah Tbk which still contains cassiterite minerals using a three disc magnetic separator tool with variations in electric current strength and distance between the height of the magnet and the belt. Sn content will be analyzed using XRF. Variations in the strength of the electric current used are ranging from 0.3 A to 1.3 A which will be divided into 3 variations and variations in the height distance of the magnet with the belt used, namely 0.7, 1 and 1.3 cm. This research was carried out 9 times of testing which will be sought for the optimum level and recovery produced. The results showed the distribution of tin distribution in each size fraction. In addition, the Sn content and Sn recovery produced also varied for each test variation. The highest Sn content (%), 27.1%, was obtained in the test with the highest electric current strength variation and the smallest magnet height distance. Meanwhile, the highest recovery of 85.12% was obtained in the test with the smallest electric current strength and the largest magnetic height distance. Based on the results of the study, the higher the electric current strength used, the higher the Sn content obtained, but the lower the Sn recovery obtained. Meanwhile, the higher the height distance of the magnet with the belt used, the lower the Sn content obtained but the higher the Sn recovery obtained. As well as for the optimum levels and recovery obtained in research using strong electric current and the height distance of the magnet with a medium belt with Sn content of 12.2% and Sn recovery of 54.67%.

E-commerce has become one of the significant innovations in the world of trade, offering various benefits for consumers and businesses, especially Micro, Small and Medium Enterprises (MSMEs). This research aims to explore the benefits and limitations of e-commerce for both parties. For consumers, e-commerce provides the flexibility to shop 24 hours a day without location restrictions, reduces the need for travel, and provides quick access to product information. Consumers can also enjoy a wider selection of products, competitive prices, and services such as virtual auctions and fast delivery. These advantages open up opportunities for consumers from various economic circles to obtain the desired products more easily.  On the other hand, entrepreneurs, especially MSMEs, benefit from operational cost efficiencies, the ability to reach global markets, and the potential for specialized business success. However, there are some limitations, such as lack of security, risk of fraud, and imperfections in the visualization of products offered online. Entrepreneurs also face challenges in managing websites, intense price competition, and legal uncertainty regarding online transactions. Nevertheless, the use of e-commerce continues to grow, supported by the increasing number of internet users and technological advances. The results of this study show that although e-commerce has constraints, the advantages it offers, in terms of efficiency, market reach, and ease of access, far outweigh its limitations. Therefore, optimal utilization of e-commerce can drive economic growth, improve the competitiveness of MSMEs, and expand consumer access to products and services in the digital era.  

In the rapidly developing digital era, technology provides opportunities and challenges for society, especially in the economic and business sectors. This study aims to review digital marketing strategies that can help the development of Micro, Small, and Medium Enterprises (MSMEs). Using qualitative research methods and literature studies, this study found that digital marketing allows MSMEs to expand market share, attract customers, and build closer relationships with consumers. Digital marketing also provides the competitive advantage and innovation needed in this era. However, MSME actors still face obstacles in understanding technology, budget, and adaptation to digital transformation. Therefore, it is important for MSMEs to conduct an in-depth analysis of business needs and challenges, and evaluate the performance of digitalization strategies to ensure business sustainability and growth.

The background of this research was the importance of assesing the financial performance  of  cooeratives as an  evaluation for the company’s future development. This research aimed to determine the condition of the financial performance pf the Bahtera Sejahtera Credit Union  based on the indicators of Liquidity Ratio, Solvency Ratio, and Profitability Ratio. The populatiom and samples in this research were the data  from the financial statements of the Bahtera Sejahtera Credit Union  from 2017-2021. The research type was descriptive with a quantitative approach.  The findings showed that the financial performance of the Bahtera Sejahtera Maumere Credit Union in 2017-2021 according to the Regulation  of the Minister  of Cooperatives and  Small and Medium Enterprises of the Republic of Indonesia No.06/per/M.KUKM/V/2006 for the Liquidity Ratio (Current Ratio)  was at bad criteria  with an average yield of 121.00% based on the the standards set, namely <125%->135%. The Solvency Ratio (Total Debt To Total Assets) was in the unfavorable criteria with an average value of 76.37% based on the established standard  of 60%-80%, and (Total Debt To Equity) was in the bad criteria with results the average was 328.03% based on the established standard  of  >200%, while the profitability ratio (Return On Assets) is in the unfavorable criteria with an average value of 1.20% based on established standard  of 1%-3%, and (Return On Equity) were in the unfavorable criteria with an average value of 5.24% based on established standard of 3%-<9%.

Tenggayun Village has great potential for the development of MSMEs (Micro, Small, and Medium Enterprises), but many business owners have not yet utilized digital technology for marketing. This program aims to enhance the creativity of MSME actors through education and training in digital marketing. The training covers how to use digital platforms, manage social media accounts, and e-commerce. After completing the program, participants showed improved knowledge and skills in creating engaging content and leveraging online marketing to increase sales. As a result, many MSME owners were able to reach new customers and boost their revenue. The program also encourages creativity in product development, leading to more innovative products. Additionally, a community was formed among MSME actors who supported one another. The program increased public awareness of the importance of purchasing local products, strengthening the market for MSME products. Moving forward, the service team plans to conduct regular monitoring to ensure the sustainability of digital marketing practices. Overall, this program has had a positive impact on the local economy, strengthening the competitiveness of MSMEs in Tenggayun Village.

Study This aiming For analyze influence access financing , system recording finance , and cash management towards sustainability of Micro , Small and Medium Enterprises (MSMEs) stalls meatballs in Regency Bojonegoro . Research sample consists of of 30 UMKM stall players selected meatballs​ by purposive sampling. Data were analyzed using validity , reliability and t-test tests . Research result show that system recording finance own influence significant to sustainability of UMKM stalls meatballs in Bojonegoro . Increasingly Good system recording applied finance , the more tall possibility business For persist . On the contrary , access financing No show influence significant to sustainability business . Findings This indicates that UMKM in Bojonegoro need more notice repair system recording finance they . This is can done through training , mentoring , or use technology information . In addition , research this also highlights importance internal factors such as quality products , marketing strategies , and capabilities management in determine sustainability business .

Micro, small, and medium-sized enterprises (MSMEs) are profitable businesses that are owned by people or corporate entities that operate to satisfy personal needs and ensure their existence. Calculating and analyzing manufacturing expenses in order to establish the selling price of fried chicken goods is the goal of this study. The full cost method is used to achieve this. Using a quantitative approach, this research investigates the elements that influence selling prices. This research uses direct observation of objects and interviews with owners to obtain precise data. According to our observations and interviews with Mr. Stefanus (36), owner of the Ayam Gebuk Sambalado MSME, the business still uses conventional methods to calculate the manufacturing cost. This research uses the full costing method to make information on the cost of production more accurate. This is predicated on a comparison of the whole costing technique and the business method for determine cost of items created, which demonstrates that the final cost of goods manufactured differs significantly. This happens because business owners don't know how to calculate the correct cost of production, so they don't include costs correctly in the price calculation.