Abstract:MSMEs (Micro, Small and Medium Enterprises) play a very important role in the Indonesian economy, especially in creating jobs and empowering communities. However, MSMEs often face significant challenges in recording and…
reporting their financial assets. This study aims to identify the main challenges faced by MSMEs in recording and reporting assets, analyze the factors that cause a lack of accuracy in asset recording, and evaluate the effect of limited managerial knowledge and access to technology on the quality of financial reports. The research method used is a qualitative approach with in-depth interviews with MSME owners/managers and field observations. The results of the study indicate that lack of accounting knowledge, limited human resources, and minimal technological support are the main factors that hinder accurate asset recording. In addition, inaccuracies in financial reports can have a negative impact on the ability of MSMEs to obtain funding from financial institutions or investors. Therefore, efforts are needed to increase capacity through management training and the use of accounting technology to improve the transparency and accuracy of MSME financial reports.
Abstract:Community service activities aim to increase community tax awareness through counseling and mentoring activities regarding tax administration. Through a participatory and educational approach, the PKM team presents the latest…
atest information on tax obligations, how to fill out taxes, and the impact and sanctions of tax administration for the community. Participants in this activity were attended by MSME owners and staff. The participants who attended were 10 (ten) people. The service was carried out through the provision of socialization and counseling materials to business actors related to tax administration sanctions. The methods applied included lectures, practices, discussions, and questions and answers. The evaluation showed an increase in knowledge and understanding of MSME actors on tax administration after participating in this program. Participants showed great enthusiasm during the activity, as seen from active participation in question and answer sessions, discussions, and consultations. This shows that the program successfully attracted their interest and resulted in productive interactions between the resource persons and the participants. The output of this activity is expected to improve MSME tax literacy and create better awareness and compliance with tax regulations, thereby reducing the risk of tax administration sanctions and promoting sustainable growth of MSMEs.
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Abstract:Micro Small and Medium Enterprises (MSMEs) play an important role in the national and regional economies. With the advancement of the global economy and intensified market competition, the ability to innovate and integrate…
te information technology has become crucial factors that can determine the survival and success of MSMEs. However, there are differing findings and practical implications that warrant further exploration through a comprehensive theoretical review of literature within a broader context. This study will comprehensively analyze the substantial impact of information technology capabilities and innovation on strategy development and competitive advantage in culinary micro, small, and medium enterprises in Indonesia. It seeks to incorporate findings from previous studies, assess the direct and indirect impacts of technology and innovation capabilities, and propose potential avenues for further research that could assist stakeholders in formulating effective strategies to improve competitiveness in global markets.
Abstract:This study aims to implement a Decision Support System (SPK) using the Analytical Hierarchy Process Method (AHP) in selecting employees of Micro, Small and Medium Enterprises (MSMEs) Djoeragan Ayam Penyet East Jakarta. The…
he AHP method is used to facilitate more objective and structured decision making in the employee selection process. This research involved interviews with MSME owners and related staff, direct observation in the employee selection process, as well as literature studies to gain an in-depth understanding of the concepts and applications of the AHP Method in the context of employee selection. The results show that the implementation of SPK using the AHP Method can improve objectivity, consistency, and efficiency in the employee selection process. Suggestions for the development and implementation of an effective SDM are also presented. This research contributes to the development of more scientific and measurable decision-making methods in human resource management, especially in the context of MSMEs.
Abstract:The Community Service Program (KKN) MAS 68 at Buatan I Village, conducted from July 31 to September 10, 2025, was initiated in response to several challenges faced by the community, including limited educational and healthcare…
thcare facilities, inadequate public amenities, environmental conditions requiring improvement, low socio-cultural activities, and limited local MSME development. The students implemented six main programs: establishing a reading corner; collaborating with the integrated health post (Posyandu) through elderly exercise, nutrition education, and supplementary feeding; renovating and organizing the village maternity post (Polindes); conducting greening and community clean-up activities at schools and the village; organizing the 17th August 2025 Independence Day celebration; and developing MSMEs based on egg-laying ducks into salted eggs and salted egg crackers. Methods employed included participatory observation, socialization, mentoring, hands-on practice, and active participation in socio-cultural activities. Evaluation was conducted through discussions with partners, field notes, and visual documentation. The results showed an improvement in literacy, the establishment of healthy habits among children and the elderly, a greener environment, successful organization of the Independence Day celebration, and increased economic value of local MSMEs. The program also enhanced students’ soft skills and strengthened synergy among students, villagers, and village officials, thus providing a positive impact on the community capacity of Buatan I Village.
Abstract:This study aims to analyse the strategy of the Merauke Regency Government in managing Wamanggu Market and to identify the factors influencing its implementation. The research employed a qualitative descriptive approach,…
with data collected through interviews, observations, and documentation. The informants included the Head of the Department of Industry, Trade, Cooperatives and Small and Medium Enterprises (SMEs) of Merauke Regency, the Head of the Trade Division, the Head of the Wamanggu Market Technical Implementation Unit (UPTD), the Chairperson of HIPPAM, market traders, and consumers. Data were analysed using data reduction, data presentation, and conclusion drawing techniques. The findings indicate that the management strategy of Wamanggu Market is implemented through four main aspects: trader registration, trader regulation and enforcement, market management evaluation, and the enforcement of trader discipline. However, the implementation of these strategies has not yet been fully effective. Trader registration continues to rely on outdated data, resulting in discrepancies between administrative records and actual field conditions. Regulatory measures have not been entirely successful, as some traders continue to operate outside the designated market area and kiosk allocation does not always comply with established zoning arrangements. Market management evaluations are conducted regularly; however, follow-up actions have not been sufficient to resolve existing problems significantly. Furthermore, the enforcement of trader discipline remains constrained by low levels of compliance among traders and the inconsistent application of regulations.The study also reveals that market management strategies are influenced by internal factors, including limitations in human resources, infrastructure, budget availability, and inter-agency coordination, as well as external factors such as regulatory frameworks, trader participation, environmental conditions, market dynamics, and consumer behaviour. Therefore, improvements in human resource capacity, stronger institutional coordination, enhanced infrastructure, and the development of adaptive management strategies are necessary to achieve more effective and sustainable management of Wamanggu Market.
Abstract:Abstract The motivation of this research is related to the use of QRIS in micro, small, and medium-sized enterprises (UMKM) in Semarang District. QRIS is a digital payment tool introduced by Bank Indonesia in 2019. The Government's…
Government's initiative in launching QRIS is to make it easier for people who prefer digital payments, especially young people in Indonesia. The use of QRIS itself is increasing every year. The Governor of Bank Indonesia stated that more than 90% of UMKMs in Indonesia have used QRIS. The benefits of using QRIS for UMKM are faster payment processes, no need to prepare for money returns, increased sales turnover, easier settlement process, and financial discipline. The model used in this study is the Technology Accepted Model (TAM). TAM is a method to measure individual reception to the use of information technology systems. This research uses a quantitative descriptive approach. Micro, small, and medium-sized enterprises (UMKM) are used as populations in this study. In the sample selection, the researchers conducted the dissemination of the questionnaire with two events, namely online and offline. The samples obtained after the implementation of disseminated questionnaires and according to the conditions of the research sample are as many as 210 UMKM. Further, SmartPLS version 4 software is used for data processing. The findings from this study are that product knowledge variables significantly affect the use of QRIS. Perceived usefulness variables have also been found to influence the use. The same thing was also found in the perceived ease of use variable. Other findings that are backward related to the perception of risk variables. On this variable, it has been found that there is a negative influence against the use, so, it can be concluded that UMKM in Semarang district is still afraid related to financial risk as a result of the QRIS use.
Abstract:This study aims to determine the effect of intrapreneurship and organization on the financial performance of MSMEs (Micro, Small And Medium) in Denpasar City. This study uses a qualitative method. The MSME population in…
Denpasar City reached 32,476 MSMEs and the sample used was 100 MSMEs in Denpasar city. This study uses data collection techniques by distributing questionnaires. Validity and reliability tests were carried out on respondents who owned MSMEs in Denpasar City. The results of the t test can be obtained t-count of the Intrapreneurship variable of 1.231 with a significance value of 0.221. This significance value is greater than the significance limit value, which is equal to 0.05. Means that Intrapreneurship has a positive and insignificant effect on Financial Performance. The results of the t test can be obtained by the t-count value of the Organizational variable of 5.052 with a significance value of 0.000. This significance value is smaller than the significance limit value, which is equal to 0.05. Means the organization has a positive and significant effect on financial performance. Based on the results of the F test, the F value is 20.324 with a significance level of 0.000, so simultaneously the Intrapreneurship and Organization variables have a significant effect on the Financial Performance variable. As well as from the test results of the coefficient of determination, the R Square value shows a value of 0.295 or 29.5% indicating that the ability of the independent variable to explain the effect on the dependent variable and the remaining 70.5% can be explained by other variables outside of the research variable.
Abstract:The growth of coffee shop businesses in Indonesia faces significant challenges, particularly for small and medium enterprises (SMEs) that often encounter limitations in business management, marketing, and technology adoption.…
tion. This community engagement initiative aims to assist the "Latimojong" coffee shop in addressing these issues through the implementation of the Business Model Canvas (BMC) integrated with Internet of Things (IoT) technology. The activities were conducted through an interactively designed socialization process, including material presentation, discussions, and mentorship. Pre-test results indicated that participants' initial understanding averaged 36%, highlighting the need for capacity building in business management. Following the socialization, the post-test scores significantly improved, averaging 87%, representing a 141.67% increase. This improvement reflects the success of the socialization program in enhancing participants' understanding. Through this initiative, the "Latimojong" coffee shop was able to formulate a more strategic and efficient business model, strengthening its competitiveness in the local market. The implementation of IoT technology and social media-based digital marketing positively impacted operational efficiency and customer experience. This Community Engagement initiative serves as a replicable model for technology-based SME empowerment, potentially supporting sustainable local economic growth.
Abstract:Abstract: In today's digital era, the need for fast and accurate information is very important, especially for the Muslim community in ensuring the halalness of the products consumed. Asahan Regency has many MSMEs that do…
o not all have halal certification, making it difficult for the public to identify products that comply with Islamic law. This study aims to develop a web-based Geographic Information System (GIS) that is able to map MSMEs that have been halal certified in the Asahan Regency area. This system is designed using the PHP programming language, MySQL database, and CodeIgniter framework. The research methodology used is qualitative with a literature study approach, interviews, and observations. In the system that is built, users can see the location of MSMEs interactively through a digital map, as well as information related to products and halal status. The implementation results show that this system makes it easier for the Ministry of Religion to manage halal MSME data and helps the public access this information effectively. This system is expected to be an innovation that increases public trust in halal products, and encourages MSME actors to immediately take care of halal certification. In addition, this GIS supports transparency, education, and public services in the halal economy sector at the local level.
Keywords: UMKM; halal certification; geographic information system; mapping
Abstrak: Di era digital saat ini, kebutuhan akan informasi yang cepat dan akurat sangat penting, terutama bagi masyarakat Muslim dalam memastikan kehalalan produk yang dikonsumsi. Kabupaten Asahan memiliki banyak UMKM yang belum seluruhnya memiliki sertifikasi halal, sehingga menyulitkan masyarakat untuk mengidentifikasi produk yang sesuai syariat Islam. Penelitian ini bertujuan untuk mengembangkan Sistem Informasi Geografis (SIG) berbasis web yang mampu memetakan UMKM yang telah tersertifikasi halal di wilayah Kabupaten Asahan. Sistem ini dirancang dengan menggunakan bahasa pemrograman PHP, basis data MySQL, dan framework CodeIgniter. Metodologi penelitian yang digunakan bersifat kualitatif dengan pendekatan studi literatur, wawancara, dan observasi. Dalam sistem yang dibangun, pengguna dapat melihat lokasi UMKM secara interaktif melalui peta digital, serta informasi terkait produk dan status kehalalan. Hasil implementasi menunjukkan bahwa sistem ini memudahkan Kementerian Agama dalam mengelola data UMKM halal dan membantu masyarakat dalam mengakses informasi tersebut secara efektif. Sistem ini diharapkan dapat menjadi inovasi yang meningkatkan kepercayaan publik terhadap produk halal, serta mendorong pelaku UMKM untuk segera mengurus sertifikasi halal. Selain itu, SIG ini mendukung transparansi, edukasi, dan pelayanan publik dalam sektor ekonomi halal di tingkat lokal.
Kata kunci: UMKM; sertifikasi halal; sistem informasi geografis; pemetaan