Abstract:Micro enterprises in the Keputih area of Surabaya play an important role in supporting local economic activity, particularly through small-scale food, beverage, and daily-consumption businesses. However, many micro-entrepreneurs…
preneurs still face difficulties in managing their finances systematically. Financial records are often kept manually, inconsistently, or based on memory, making it difficult for business owners to clearly identify cash flow, operating costs, profit levels, and business growth potential. This study aims to analyze the financial management practices of micro enterprises in Keputih, Surabaya, identify the main challenges in applying simple accounting, and examine how basic accounting practices contribute to profitability and business sustainability. This research uses a qualitative approach through direct observation and in-depth interviews with micro-enterprise owners from different business sectors in the Keputih area. The findings show that most business owners have not yet implemented formal accounting systems, but simple practices such as recording daily income, separating business and personal funds, calculating basic costs, and monitoring stock can improve financial control and decision-making. The main obstacles include limited accounting knowledge, lack of discipline in record-keeping, and the perception that small businesses do not require structured financial reports. This study highlights the importance of simple accounting as a practical tool for strengthening profitability, financial awareness, and the sustainability of micro enterprises in local urban communities.
Abstract:This study aims to analyze the implementation of the entity concept in Micro, Small, and Medium Enterprises (MSMEs) in the marine capture fisheries sector, focusing on Mr. Niko’s fishing business in Lemito Village, Pohuwato…
uwato Regency. The entity concept, which emphasizes the separation between business and personal finances, is essential in producing reliable financial information and ensuring business sustainability. However, in practice, many small-scale fishermen still combine business and household finances, leading to difficulties in assessing financial performance. This research employs a qualitative descriptive approach to examine existing financial practices and evaluate the application of accounting principles based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Data were collected through observation, interviews, and documentation of financial transactions. The results indicate that prior to the intervention, the business applied a simple and manual recording system without structured financial statements and without implementing the entity concept. After applying SAK EMKM-based financial reporting, including the preparation of income statements and statements of financial position, the financial condition of the business became more transparent and measurable. The business recorded a net profit of IDR 11,449,235 and showed a balanced financial position. Furthermore, the implementation of the entity concept improved financial control, enabled accurate profit measurement, supported asset management planning, and increased credibility with external stakeholders. In conclusion, the application of the entity concept and standardized financial reporting significantly enhances financial management practices and contributes to the sustainability of MSMEs in the fisheries sector.
Abstract:• DEF is a company engaged in the sale of coffee, both wholesale and retail. Currently, the sales recording system is still carried out manually, which often leads to problems such as delays in reporting, data entry errors,…
rors, and difficulties in retrieving historical information. This study aims to improve the efficiency and accuracy of the sales recording system by implementing the INDEX MATCH and SUMIFS functions in Microsoft Excel. The research method used is descriptive qualitative with a case study approach, involving observation, interviews, and documentation of the existing system. The results show that the use of INDEX MATCH and SUMIFS can accelerate the data retrieval process, improve the accuracy of sales reports, and reduce input errors. This study provides a practical solution for small and medium enterprises (SMEs) in implementing an efficient sales recording system without requiring significant investment in ERP software. However, the system still has limitations, such as dependence on Excel files that are vulnerable to damage or unintended changes, and the lack of advanced automation features such as receivables reminders or inter-departmental integration. Therefore, future research is expected to develop a web-based system with a centralized database.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy, including those managed by women. However, the sustainability of MSMEs still faces various challenges, particularly regarding low…
financial literacy and limited business capital. These conditions can affect the ability of female entrepreneurs to manage and develop their businesses sustainably. This study aims to determine the influence of financial literacy and business capital on the sustainability of women-owned MSMEs in Limboto Subdistrict, Gorontalo Regency. The method used in this study is a quantitative method with primary data obtained from questionnaires using a Likert scale. The sample collection process used the proportionate stratified random sampling technique. The strata in this study consisted of 14 villages in Limboto Subdistrict, Gorontalo Regency, with a total sample of 175 respondents. The data analysis technique employed Structural Equation Modeling (SEM), operated using the AMOS 24 program. The results of the study indicate that financial literacy does not have a significant effect on business sustainability, while business capital has a positive and significant effect on business sustainability. Furthermore, financial literacy and business capital simultaneously have a positive and significant effect on business sustainability, explained by an R-square value of 94.6%, while the remaining 5.4% is contributed by other variables outside the research model.
Abstract:This study aims to analyze the impact of QRIS (Quick Response Code Indonesian Standard) digital payments on the economic resilience of MSMEs in Makassar City, specifically within the Muhammadiyah University of Makassar area.…
rea. This study used a qualitative approach with data collection techniques through observation, interviews, and documentation. The results indicate that QRIS digital payments have a positive impact on the economic resilience of MSMEs, small and medium enterprises (SMEs), through increased operational efficiency, ease of transactions without dependence on cash, automated financial recording, increased sales volume, and expanded market access. With a single QR Code for all digital payment platforms, MSMEs are able to reach more consumers, especially the younger generation. Despite technical challenges, MSMEs are able to adapt well. This study concludes that QRIS functions not only as a digital payment tool but also as a strategic instrument that strengthens poverty reduction, income stability, and economic resilience of MSMEs in Makassar City in facing the dynamics of the digital economy.
Abstract:The rapid development of digital marketing has significantly transformed business strategies, particularly for Micro, Small, and Medium Enterprises (MSMEs). Instagram has evolved beyond a social networking platform into…
a strategic marketing tool equipped with analytical features such as Instagram Insight. This study aims to examine the effect of Instagram Insight utilization on consumer purchase decisions at Rumah Madu, an MSME operating in Bandar Lampung, Indonesia.
This research adopts a quantitative approach using a survey method. Data were collected from 92 respondents through structured questionnaires and analyzed using SPSS version 27. The independent variable is the utilization of Instagram Insight, measured through three dimensions: follower demographic analysis, follower active time analysis, and content performance analysis. The dependent variable is consumer purchase decision. Statistical analysis includes validity and reliability testing, classical assumption tests (normality, multicollinearity, and heteroscedasticity), simple linear regression, t-test, F-test, and coefficient of determination (R²).
The results suggest that Instagram Insight functions primarily as an internal strategic evaluation tool rather than a direct determinant of consumer purchasing behavior. This study contributes to the digital marketing literature by highlighting the gap between analytic tool utilization and actual consumer conversion in MSMEs. Practical implications emphasize the need for better data interpretation skills and integrated marketing strategies beyond analytics usage alone.
Abstract:Small and Medium Enterprises (SMEs) play a crucial role in strengthening local and national economies, particularly in developing countries such as Indonesia. Increasing market competition, digital transformation, and changing…
anging consumer preferences have forced SMEs to continuously develop competitive strategies in order to survive and grow sustainably. This study aims to analyze a competitive advantage strategy based on product differentiation implemented by Roti Kaisar, a bakery micro-enterprise located in Kemiling District, Bandar Lampung. Using a descriptive qualitative approach, data were collected through in-depth interviews, direct observation, and documentation. SWOT analysis was employed to identify internal strengths and weaknesses as well as external opportunities and threats affecting business competitiveness. The findings reveal that Roti Kaisar’s competitive advantage is driven by consistent product quality, independent production processes, diverse product variations, and strong customer loyalty. However, the enterprise also faces challenges such as limited production capacity, suboptimal digital marketing, and fluctuating raw material prices. The results indicate that product differentiation strategies—supported by innovation, improved packaging, digital marketing utilization, and local brand strengthening are effective in enhancing competitive positioning and supporting sustainable business growth for bakery MSMEs.
Abstract:The rapid growth of Indonesia’s coffee industry has intensified competition among micro, small, and medium enterprises (MSMEs), particularly street coffee businesses that rely on simple concepts, affordability, and accessibility.…
essibility. This study aims to analyze branding and digital promotion strategies implemented by street coffee MSMEs in Kotabumi, North Lampung, to enhance sales competitiveness. A qualitative case study approach was employed. Data were collected through in-depth interviews with business owners and employees, direct observation, and documentation of digital promotional activities on social media platforms. Data were analyzed using the Miles and Huberman interactive model, comprising data reduction, data display, and conclusion drawing. The findings reveal that branding strategies were implemented through brand identity development, including business name, logo, color consistency, booth design, and product differentiation. Digital promotion strategies mainly utilized Instagram, TikTok, and WhatsApp Business through product photos, coffee-making videos, and promotional content. These strategies positively impacted market reach, customer acquisition, and sales stability. However, several constraints were identified, such as limited resources, inconsistent visual identity, and suboptimal content management. This study concludes that consistent branding and planned digital promotion are essential to strengthening competitiveness and ensuring the sustainability of street coffee MSMEs.
Abstract:This study examines the development of business models and strategic innovation as key mechanisms for enhancing the competitiveness of Micro and Small Enterprises (MSEs) in Indonesia. Using a qualitative descriptive approach,…
oach, the research analyzes how MSEs adapt to changing market dynamics, consumer preferences, and digital transformation pressures. The findings reveal that innovation in value propositions, customer engagement, and digital marketing plays a significant role in improving business performance. The study also highlights that many MSEs have not yet implemented structured business model frameworks, resulting in limited scalability and reduced competitiveness. The analysis is grounded in the Business Model Canvas (BMC) framework, which is used to identify strategic gaps and opportunity areas. The study concludes that strengthening business models through innovation, partnership development, and digital integration can significantly enhance MSE sustainability and long-term competitiveness.
Abstract:Branding has emerged as a strategic asset for micro and small enterprises (MSEs) to enhance competitiveness in increasingly saturated markets. This study investigates the role of branding strategies in strengthening the…
competitive advantage of a micro-scale coffee shop in Indonesia, namely 360 Coffee. Employing a qualitative descriptive approach, data were collected through in-depth interviews, observations, and document analysis involving business owners, employees, and customers. The findings reveal that brand identity consistency, emotional engagement with consumers, product differentiation, and service experience significantly contribute to customer loyalty and market positioning. However, the study also identifies challenges related to limited strategic branding planning, constrained resources, and suboptimal digital branding utilization. These findings support previous studies emphasizing that effective branding enables MSEs to create perceived value beyond functional attributes (Kotler & Keller, 2016; Wijoyo et al., 2021). This research contributes to the literature on small business branding by providing empirical evidence from a local coffee enterprise and offers practical insights for MSE owners seeking sustainable competitive advantage.