The International Conference on Sustainable Economics Management and Accounting Proceeding
type: channel
description: The International Conference on Sustainable Economics, Management, and Accounting (ICSEMA)
publisher: Ikatan Sarjana Ekonomi Indonesia (ISEI) - Purwokerto
language: en
publication name: The International Conference on Sustainable Economics Management and Accounting Proceeding
issn: 3109-3337
items: SUSTAINABILITY UNDER PRESSURE: THE CONTRIBUTION OF CIRCULAR ECONOMY TO RESILIENT GROWTH IN THE EU
items: STRENGTHENING ESG IMPLEMENTATION AND BUSINESS SUSTAINABILITY THROUGH DIGITAL ACCOUNTING INFORMATION SYSTEMS: AN INTERNATIONAL COMMUNITY ENGAGEMENT PROGRAM AT NUTSAFIR COOKIES SME, INDONESIA
items: OPTIMIZING LOMBOK MSMES THROUGH PLACE-BASED BUSINESS INCUBATION: AN INTEGRATIVE REVIEW AND CONTEXTUAL DATA ANALYSIS
items: COMMUNITY EMPOWERMENT THROUGH TAX EDUCATION FOR STAFF OF THE MU'ALLIMIN MUHAMMADIYAH BOARDING SCHOOL IN WEST LOMBOK SUPPORTING A SUSTAINABLE ECONOMY
items: IMPLEMENTING ENVIRONMENTAL MANAGEMENT ACCOUNTING INFORMATION SYSTEMS TO STRENGTHEN ESG PRACTICES AND BUSINESS SUSTAINABILITY: AN INTERNATIONAL COMMUNITY ENGAGEMENT AT NUTSAFIR COOKIES SME, INDONESIA
items: EMPOWERING ISLAND WOMEN THROUGH RESPONSIBLE ENTREPRENEURSHIP AND INNOVATION FOR SUSTAINABLE LOCAL ECONOMIC DEVELOPMENT IN TELUK SANTONG
items: STRENGTHENING BUSINESS ADMINISTRATION AND DIGITAL MANAGEMENT CAPACITY FOR SUSTAINABLE LOCAL SMES: AN INTERNATIONAL COMMUNITY SERVICE AT NUTSAFIR COOKIES LOMBOK
items: IMPLEMENTING ENVIRONMENTAL MANAGEMENT ACCOUNTING INFORMATION SYSTEMS TO STRENGTHEN SUSTAINABLE SMES
items: DEVELOPING AN ACCOUNTING INFORMATION SYSTEM FOR GREEN ACCOUNTING AND ESG REPORTING TO ENHANCE SME SUSTAINABILITY
items: STRENGTHENING INVESTOR AND PUBLIC TRUST USING FINANCIAL REPORTS AT NUTSAFIR COOKIES MATARAM LOMBOK
items: EMPOWERING EXPORT SMES THROUGH AN INTEGRATED ACCOUNTING INFORMATION SYSTEM FOR GREEN ACCOUNTING AND ESG PERFORMANCE
items: TRAINING IN CALCULATING CULTIVATION COSTS FOR LEADING COMMODITIES FOR AGRICULTURAL SECTORS IN WEST LOMBOK
items: COMMUNITY-BASED CAPACITY BUILDING THROUGH DIGITAL ECOSYSTEMS: EMPOWERING LOCAL CRAFTS AND AGRO-INDUSTRY ENTREPRENEURS IN MATARAM
items: STRENGTHENING SUSTAINABLE LOCAL ECONOMIES THROUGH COMMUNITY EMPOWERMENT AND RESPONSIBLE ENTREPRENEURSHIP IN LOMBOK
items: EMPOWERING NUTSAFIR COOKIES SME THROUGH DIGITAL ACCOUNTING INFORMATION SYSTEMS TO STRENGTHEN ESG IMPLEMENTATION ANDBUSINESS SUSTAINABILITY
items: FOSTERING FINANCIAL INCLUSION IN WEST NUSA TENGGARA: EMPOWERING RURAL MSMES THROUGH DIGITAL FINANCIAL LITERACY AND FINTECH INTEGRATION
items: GO-GLOBAL DIGITALIZATION FOR SASAK TRADITIONAL WEAVERS: ENHANCING E-COMMERCE INTEGRATION AND INTERNATIONAL MARKET ACCESS
items: ACCELERATING THE BLUE ECONOMY: CAPACITY BUILDING FOR COASTAL COMMUNITIES IN SUMBAWA THROUGH SEAWEED VALUE-CHAIN UPGRADING
items: EMPOWERING SUSTAINABLE TOURISM VILLAGES IN LOMBOK: A GREEN ECONOMY FRAMEWORK FOR COMMUNITY-BASED HOMESTAY MANAGEMENT
items: ARTIFICIAL INTELLIGENCE-ASSISTED DIGITAL MARKETING CAPABILITY DEVELOPMENT FOR A TEMPE CONTONG MICROENTERPRISE IN CILACAP
items: DIGITAL ACCOUNTING INFORMATION SYSTEMS FOR STRENGTHENING ESG IMPLEMENTATION AND SUSTAINABLE BUSINESS IN INDONESIAN SMES
items: ENHANCING THE COMPETITIVENESS OF LOMBOK’S CREATIVE ECONOMY: VALUE CREATION AND SOCIAL RESPONSIBILITY IN LOCAL AGRO-CRAFT INDUSTRIES
items: ENHANCING MSME SALES PERFORMANCE THROUGH SOCIAL MEDIA MARKETING TRAINING
items: STRENGTHENING INTERNAL PRODUCTION CAPACITY OF COFFEE BUSINESS AMONG SMES IN PURBALINGGA REGENCY
items: DETERMINANTS OF POVERTY ON THE ISLAND OF JAVA 2011-2025
items: DIGITAL SOCIAL INNOVATION FOR CIRCULAR WASTE COOKING OIL MANAGEMENT: EVIDENCE FROM AN INDONESIAN COMMUNITY
items: EMPOWERING LOMBOK PEARL CARFT MSMES THROUGH ARTIFICAL INTELLIGENCE BASED DIGITAL MARKETING , SUSTAINABLE BRANDING, AND INTERNATIONAL MARKET DEVELOPMENT
items: STRENGTHENING COMMUNITY-BASED AGRIBUSINESS AND SUSTAINABLE VALUE CHAINS FOR RURAL ECONOMIC RESILIENCE IN LOMBOK
items: FROM LOCAL GRAINS TO GLOBAL SHELVES: A SUSTAINABLE PRODUCT INNOVATION AND MARKETING OPERATIONS STRATEGY FOR NUTSAFIR COOKIES MSME IN LOMBOK
items: SUSTAINABLE WASTE MANAGEMENT INITIATIVE THROUGH A SMART ENVIRONMENT APPROACH TOWARDS AN INDEPENDENT SUNYALANGU VILLAGE

SUSTAINABILITY UNDER PRESSURE: THE CONTRIBUTION OF CIRCULAR ECONOMY TO RESILIENT GROWTH IN THE EU
type: item
description: This paper analyzes greenhouse gas emissions from production activities in 27 European Union nations between 2014 and 2023 to determine the extent to which circular economy indicators contribute to global sustainability and resilience. Using a quantitative approach, this research employs a fixed effects panel regression model that incorporates four key indicators: such as the employment rate within circular economy sectors, the extent of circular material use, the per capita generation of municipal waste, and the recycling rate of municipal waste serve as critical components in understanding circularity outcomes.The findings reveal that both persons employed in circular economy sectors and circular material use rate significantly reduce GHG emissions, indicating that labor and material circularity are effective tools for decarbonization. In contrast, generation of municipal waste per capita and recycling rates of municipal waste do not exhibit significant effects, suggesting the need for more integrated and systemic waste management approaches.
subject: Articles
  topic: section
subject: circular economy
  topic: keywords
subject: climate
  topic: keywords
subject: environmental sustainability
  topic: keywords
subject: european union
  topic: keywords
subject: greenhouse gas emissions
  topic: keywords
subject: recycling
  topic: keywords
creator: Dicky Satria Ramadhan
creator: Istiqomah
rights: Copyright (c) 2026 Dicky Satria Ramadhan, Istiqomah (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-26
publication date: 2026-08-26
starting page: 2924
ending page: 2939
doi: 10.32424/icsema.v2i1.1057

STRENGTHENING ESG IMPLEMENTATION AND BUSINESS SUSTAINABILITY THROUGH DIGITAL ACCOUNTING INFORMATION SYSTEMS: AN INTERNATIONAL COMMUNITY ENGAGEMENT PROGRAM AT NUTSAFIR COOKIES SME, INDONESIA
type: item
description: This study presents an international community engagement program aimed at strengthening Environmental, Social, and Governance (ESG) implementation and enhancing business sustainability through the adoption of a Digital Accounting Information System (DAIS) at Nutsafir Cookies SME in Indonesia. The program addresses the limited integration of environmental, social, and governance information into conventional accounting practices, which constrains sustainability performance evaluation and reporting. The intervention employed a capacity-building approach consisting of training, technical assistance, and mentoring on digital accounting, Environmental Management Accounting (EMA), ESG performance measurement, and sustainability reporting. By integrating financial and non-financial information into a digital accounting platform, the program improved participants’ understanding of sustainability-oriented accounting practices and supported more systematic recording of ESG-related activities. The initiative is expected to enhance accounting transparency, strengthen sustainability performance assessment, improve stakeholder communication, and increase the enterprise’s competitiveness in both domestic and international markets. The program’s value lies in its integrated framework that combines digital accounting, environmental management accounting, ESG implementation, and sustainability reporting into a practical model for SME capacity development. This framework provides a replicable approach that can support the sustainable transformation of other SMEs seeking to improve long-term resilience and competitiveness through digital accounting innovation.
subject: Articles
  topic: section
subject: Digital Accounting Information System
  topic: keywords
subject: Environmental
  topic: keywords
subject: Social and Governance (ESG)
  topic: keywords
subject: Environmental Management Accounting
  topic: keywords
subject: Business Sustainability
  topic: keywords
subject: SMEs
  topic: keywords
creator: Rini Widianingsih
creator: Dimas Prasetia1
creator: Sausan Nuhaa Maisarah
creator: Rifki Ahda Sumantri
creator: Intan Nafis Gunawan
rights: Copyright (c) 2026 Rini Widianingsih, Dimas Prasetia1, Sausan Nuhaa Maisarah, Rifki Ahda Sumantri, Intan Nafis Gunawan (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-18
publication date: 2026-08-18
starting page: 356
ending page: 363
doi: 10.32424/icsema.v2i2.1055

OPTIMIZING LOMBOK MSMES THROUGH PLACE-BASED BUSINESS INCUBATION: AN INTEGRATIVE REVIEW AND CONTEXTUAL DATA ANALYSIS
type: item
description: This study develops a contextual business incubation architecture for micro, small, and medium enterprises (MSMEs) in Lombok by synthesizing a structured integrative review of 35 international journal articles indexed in Scopus and contextual secondary data analysis. The review drew together evidence on incubation architecture, fit between entrepreneur and support, ecosystem brokerage, dynamic capabilities, digitalisation, resilience and evaluation of programmes. Official statistics were used to test correspondence between these international mechanisms and the structure of enterprise in Lombok, not to estimate the programme impact. According to the 2023 Micro and Small Industry Profile, there are 149,962 micro and small manufacturing businesses in West Nusa Tenggara with 337,949 workers. However, 61.67% reported difficulties in their businesses, only 2.08% had ever received guidance or training, 3.64% had partnerships, 1.93% undertook innovation and 26.68% used the internet. District differences are more pronounced which Mataram had much higher innovation and partnership intensity, while Lombok Tengah and Lombok Timur had large enterprise or employment bases, but weak training reach, innovation and extra district market access. These patterns suggest that a standardized, island wide training package would continue rather than mitigate ecosystem inequality. The study proposes Place-Lombok with profile-based diagnosis, local value chain integration, adaptive stage gated support, connect hybrid delivery and evidence-based graduation. The framework moves incubation from delivering activities to converting differentiated capabilities and delivering measurable additionality. It is a conceptual model based on secondary data that requires validation by stakeholders and pilot implementation.
subject: Articles
  topic: section
subject: Business Incubation
  topic: keywords
subject: Entrepreneurial Ecosystem
  topic: keywords
subject: Lombok MSMEs
  topic: keywords
subject: Dynamic Capabilities
  topic: keywords
subject: Business Resilience
  topic: keywords
creator: Wimala Eka Adyatma
creator: Afidian Sikta Fijayanto
creator: Metha Pramantha
rights: Copyright (c) 2026 Wimala Eka Adyatma, Afidian Sikta Fijayanto, Metha Pramantha (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-16
publication date: 2026-08-16
starting page: 340
ending page: 355
doi: 10.32424/icsema.v2i2.1054

COMMUNITY EMPOWERMENT THROUGH TAX EDUCATION FOR STAFF OF THE MU'ALLIMIN MUHAMMADIYAH BOARDING SCHOOL IN WEST LOMBOK SUPPORTING A SUSTAINABLE ECONOMY
type: item
description: Taxes are a key source of state revenue and play a strategic role in supporting national development, including education and community empowerment. Therefore, tax compliance is a crucial aspect that needs to be supported by increased literacy and understanding of tax regulations. However, in various educational institutions, including Islamic boarding schools, understanding of tax administration remains suboptimal. This situation can lead to errors in fulfilling tax obligations, particularly among staff responsible for managing the institution's administration and finances. This activity aims to improve tax literacy, understanding of tax administration, and tax compliance awareness among staff at the Mu'allimin Muhammadiyah Boarding School in West Lombok. The service is implemented through a participatory approach that includes identifying partner needs, delivering materials, interactive discussions, case studies, and mentoring participants in resolving tax issues. The results of the activity showed that the staff of the Mu'allimin Muhammadiyah Boarding School in West Lombok gained a better understanding of tax rights and obligations, Taxpayer Identification Number (NPWP) administration, tax deduction and reporting mechanisms, and the importance of tax compliance in supporting accountable educational institution governance. The enthusiasm of the participants during the discussion also demonstrated the high need for practical and contextual tax education. In addition to improving tax literacy, this activity strengthened institutional capacity through improved administrative governance, transparency, and accountability. This capacity building is a form of community empowerment that supports the creation of responsible entrepreneurship and contributes to sustainable local economic development.
subject: Articles
  topic: section
subject: tax education
  topic: keywords
subject: tax compliance
  topic: keywords
subject: Islamic boarding schools
  topic: keywords
subject: community empowerment
  topic: keywords
subject: local economy
  topic: keywords
creator: Rini Adriani Auliana
creator: Baiq Anggun Hilendri Lestari
creator: Baiq Krisnina Maharani Putri
creator: Siti Fatimah
creator: M. Firmansyah
creator: Muhammad Yusuf Alwi
creator: Adli Dzil Ikram
creator: Dona Primasari
rights: Copyright (c) 2026 Rini Adriani Auliana, Baiq Anggun Hilendri Lestari, Baiq Krisnina Maharani Putri, Siti Fatimah, M. Firmansyah, Muhammad Yusuf Alwi, Adli Dzil Ikram, Dona Primasari (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-15
publication date: 2026-08-15
starting page: 331
ending page: 339
doi: 10.32424/icsema.v2i2.1053

IMPLEMENTING ENVIRONMENTAL MANAGEMENT ACCOUNTING INFORMATION SYSTEMS TO STRENGTHEN ESG PRACTICES AND BUSINESS SUSTAINABILITY: AN INTERNATIONAL COMMUNITY ENGAGEMENT AT NUTSAFIR COOKIES SME, INDONESIA
type: item
description: The growing emphasis on Environmental, Social, and Governance (ESG) performance has encouraged exportoriented Small and Medium Enterprises (SMEs) to strengthen sustainability governance through more comprehensive accounting practices. Nevertheless, many SMEs still face challenges in integrating environmental and social information into their accounting systems, limiting their ability to evaluate sustainability performance and communicate ESG achievements to stakeholders. This international community engagement program was conducted at Nutsafir Cookies SME, Indonesia, to develop and implement an Environmental Management Accounting Information System (EMAIS) that supports ESG practices and sustainable business management. The program employed a participatory community engagement approach consisting of needs assessment, system design, capacity-building workshops, technical training, mentoring, and implementation evaluation. The developed EMAIS integrates financial transactions with environmental and ESG-related information, enabling the systematic recording of environmental costs, monitoring of sustainability indicators, and preparation of sustainability-related information for managerial decision-making. The implementation enhanced participants' competencies in Environmental Management Accounting and ESG practices, improved the quality of environmental information management, and strengthened organizational transparency and accountability. In addition, the integrated accounting information system supported more effective resource management, facilitated sustainability reporting, and reinforced long-term business competitiveness. The program demonstrates that integrating Environmental Management Accounting with digital accounting technologies provides an effective and replicable approach for strengthening ESG implementation and sustainability governance among export-oriented SMEs.
subject: Articles
  topic: section
subject: Environmental Management Accounting Information System
  topic: keywords
subject: Environmental Management Accounting
  topic: keywords
subject: ESG Practices
  topic: keywords
subject: Sustainability Governance
  topic: keywords
subject: Export SMEs
  topic: keywords
creator: Rini Widianingsih
creator: Siti Maghfiroh
creator: Ayman Khayrullah Prasetyo
creator: Maisatun Sabila
rights: Copyright (c) 2026 Rini Widianingsih, Siti Maghfiroh, Ayman Khayrullah Prasetyo, Maisatun Sabila (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-15
publication date: 2026-08-15
starting page: 314
ending page: 319
doi: 10.32424/icsema.v2i2.1051

EMPOWERING ISLAND WOMEN THROUGH RESPONSIBLE ENTREPRENEURSHIP AND INNOVATION FOR SUSTAINABLE LOCAL ECONOMIC DEVELOPMENT IN TELUK SANTONG
type: item
description: This community-based participation program aims to help empower women in Teluk Santong Village, Plampang District, Sumbawa Regency, West Nusa Tenggara, Indonesia, by supporting responsible and innovative entrepreneurship for sustainable local economic development. The community-based empowerment program adopts a participatory approach by actively involving 10 local women in four main phases: initial preparation and coordination, community outreach and group formation, entrepreneurship training, and ongoing mentoring in production management and digital marketing. This service not only focuses on knowledge transfer, but this activity also emphasizes practical learning and encourages participants to explore innovative ways to utilize local resources to produce valueadded products with economic potential. During the training, the women were directly involved in every stage of implementation, which was intended to help strengthen their understanding of sustainable entrepreneurship, improve digital marketing skills, and increase confidence in developing community-based business initiatives. These results suggest that women-focused empowerment programs that combine entrepreneurship, innovation, and digital skills can effectively strengthen human capital and support sustainable local economic development.
subject: Articles
  topic: section
subject: women empowerment
  topic: keywords
subject: responsible entrepreneurship
  topic: keywords
subject: innovation
  topic: keywords
subject: sustainable local economic development
  topic: keywords
subject: island communities
  topic: keywords
creator: Santi Nururly
creator: G. A. Sri Oktariyani
creator: Siti Nurmayanti
creator: I. N. Nuggraha Putra
creator: Eka Diah Cahyani
creator: Iin Santika Agustini
creator: Nia Supiani
rights: Copyright (c) 2026 Santi Nururly, G. A. Sri Oktariyani, Siti Nurmayanti, I. N. Nuggraha Putra, Eka Diah Cahyani, Iin Santika Agustini, Nia Supiani (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-15
publication date: 2026-08-15
starting page: 320
ending page: 330
doi: 10.32424/icsema.v2i2.1052

STRENGTHENING BUSINESS ADMINISTRATION AND DIGITAL MANAGEMENT CAPACITY FOR SUSTAINABLE LOCAL SMES: AN INTERNATIONAL COMMUNITY SERVICE AT NUTSAFIR COOKIES LOMBOK
type: item
description: Small and Medium Enterprises (SMEs) play a vital role in promoting local economic development; however, many still face challenges in business administration and digital transformation that limit their competitiveness and sustainability. This International Community Service (ICS) program aimed to strengthen the business administration and digital management capacity of NUTSAFIR Cookies, a local food-based SME in Mataram, Lombok, Indonesia. The program focused on developing Business Administration Standard Operating Procedures (SOPs) and enhancing digital business management to improve organizational governance and business performance. A participatory capacity-building approach was employed through needs assessment, training, workshops, mentoring, and evaluation. The program involved 20 participants, including the business owner and employees. Data were collected through observations, interviews, documentation, questionnaires, and pre- and posttraining assessments and analyzed using descriptive qualitative and descriptive quantitative methods. The results showed improvements in participants' knowledge and skills in business administration, document management, administrative standardization, and digital business management. The implementation of SOPs established more systematic administrative procedures, while the adoption of digital administration improved document management and operational efficiency. The program also strengthened participants' readiness for digital transformation and encouraged the application of responsible business practices. This community service demonstrates that integrating business administration strengthening with digital management provides a practical and replicable model for improving SME competitiveness and supporting sustainable local economic development, contributing to the achievement of SDGs 8, 9, 12, and 17.
subject: Articles
  topic: section
subject: Business Administration
  topic: keywords
subject: Community Empowerment
  topic: keywords
subject: Digital Business Management
  topic: keywords
subject: Sustainable Local SMEs
  topic: keywords
subject: Standard Operating Procedures
  topic: keywords
creator: Dwi Astarani Aslindar
rights: Copyright (c) 2026 Dwi Astarani Aslindar (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-15
publication date: 2026-08-15
starting page: 299
ending page: 313
doi: 10.32424/icsema.v2i2.1050

IMPLEMENTING ENVIRONMENTAL MANAGEMENT ACCOUNTING INFORMATION SYSTEMS TO STRENGTHEN SUSTAINABLE SMES
type: item
description: Small and Medium Enterprises (SMEs) are increasingly required to adopt sustainable business practices in response to growing stakeholder expectations regarding environmental accountability and organizational sustainability. However, many SMEs continue to rely on conventional accounting systems that inadequately capture environmental information, limiting their ability to identify environmental costs, improve resource efficiency, and support sustainability-oriented decisionmaking. This community engagement program aimed to implement an Environmental Management Accounting Information System (EMAIS) to strengthen sustainable business management among SMEs. The program employed a participatory approach consisting of preliminary assessment, capacitybuilding workshops, technical training, participatory system development, continuous mentoring, and monitoring and evaluation. The implemented EMAIS integrates financial and environmental information into a unified digital platform, enabling systematic identification and recording of environmental costs, monitoring of resource utilization, and generation of sustainability-related information to support managerial decision-making. The implementation enhanced participants' understanding of Environmental Management Accounting, improved digital accounting competencies, strengthened the management of environmental information, and increased organizational awareness of sustainable business practices. Furthermore, the integrated system improved accounting accuracy, resource efficiency, environmental accountability, and the availability of reliable information for strategic planning. This community engagement program provides a practical and replicable framework for implementing Environmental Management Accounting Information Systems in SMEs, thereby supporting sustainable business management, improving environmental performance, and strengthening organizational competitiveness in increasingly sustainability-oriented markets.
subject: Articles
  topic: section
subject: Environmental Management Accounting Information System
  topic: keywords
subject: Environmental Management Accounting
  topic: keywords
subject: Sustainability
  topic: keywords
subject: Digital Accounting
  topic: keywords
subject: Small and Medium Enterprises (SMEs)
  topic: keywords
creator: Permata Ulfah
creator: Laeli Budiarti
creator: Uswatun Khasanah
creator: Widyahayu Warmmeswara Kusumastati
creator: Intan Candra Ramadhani
rights: Copyright (c) 2026 Permata Ulfah, Laeli Budiarti, Uswatun Khasanah, Widyahayu Warmmeswara Kusumastati, Intan Candra Ramadhani (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-15
publication date: 2026-08-15
starting page: 292
ending page: 298
doi: 10.32424/icsema.v2i2.1049

DEVELOPING AN ACCOUNTING INFORMATION SYSTEM FOR GREEN ACCOUNTING AND ESG REPORTING TO ENHANCE SME SUSTAINABILITY
type: item
description: Small and Medium Enterprises (SMEs) increasingly face sustainability challenges due to growing stakeholder expectations for environmental responsibility, corporate transparency, and Environmental, Social, and Governance (ESG) performance. However, many SMEs continue to rely on conventional accounting practices that inadequately capture environmental and sustainability-related information, limiting their ability to implement Green Accounting and prepare ESG reports. This community engagement program aimed to develop an integrated Accounting Information System (AIS) that supports Green Accounting and ESG reporting to enhance SME sustainability. The program employed a participatory approach consisting of preliminary assessment, capacity-building workshops, technical training, participatory system development, continuous mentoring, and monitoring and evaluation. The developed accounting information system integrates financial and non-financial information, including environmental costs, ESG indicators, and sustainability performance data, into a unified digital platform. The implementation improved participants' understanding of Green Accounting and ESG principles, strengthened digital accounting competencies, enhanced the systematic recording of environmental and sustainability information, and increased organizational transparency for managerial decision-making. The integrated system also enabled more effective sustainability reporting while supporting resource efficiency and long-term business resilience. This program provides a practical and replicable model for integrating digital accounting, Green Accounting, and ESG reporting within SMEs, thereby contributing to sustainable business management and strengthening SME competitiveness in both domestic and international markets.
subject: Articles
  topic: section
subject: Accounting Information System
  topic: keywords
subject: Green Accounting
  topic: keywords
subject: ESG Reporting
  topic: keywords
subject: Sustainability
  topic: keywords
subject: Small and Medium Enterprises (SMEs)
  topic: keywords
creator: Atiek Sri Purwati
creator: Dewi Susilowati
creator: Krisnhoe Rachmi Fitrijati
creator: Iham Rabani
rights: Copyright (c) 2026 Atiek Sri Purwati, Dewi Susilowati, Krisnhoe Rachmi Fitrijati, Iham Rabani (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-15
publication date: 2026-08-15
starting page: 283
ending page: 291
doi: 10.32424/icsema.v2i2.1048

STRENGTHENING INVESTOR AND PUBLIC TRUST USING FINANCIAL REPORTS AT NUTSAFIR COOKIES MATARAM LOMBOK
type: item
description: This community service program aims to strengthen investor and public trust in Nutsafir Cookies Mataram Lombok through the effective use of financial reports. Trust is a critical factor in sustaining business growth, particularly for micro, small, and medium enterprises (MSMEs) that rely on transparency and accountability to attract investment and maintain consumer confidence. The program focuses on assisting Nutsafir Cookies in preparing financial reports that comply with applicable accounting standards, ensuring clarity, accuracy, and reliability of information. Training sessions and mentoring activities were conducted to enhance managerial capacity in financial reporting, while socialization efforts were directed toward investors and the public to increase awareness of the importance of transparent financial information. The outcomes of this program include improved financial literacy among business owners, strengthened investor confidence, and heightened public trust in the brand. Ultimately, this initiative contributes to the sustainability and competitiveness of local MSMEs in Lombok by fostering a culture of accountability and transparency.
subject: Articles
  topic: section
subject: accounting
  topic: keywords
subject: integrity
  topic: keywords
subject: transparency
  topic: keywords
subject: sustainability
  topic: keywords
subject: financial
  topic: keywords
creator: Ady Setyo Nugroho
creator: Eko Suyono
creator: Hijroh Rokhayati
creator: Poppy Dian Indira KusumaKusuma
creator: Faiz Nuha Ilmiawan
rights: Copyright (c) 2026 Ady Setyo Nugroho, Eko Suyono, Hijroh Rokhayati, Poppy Dian Indira KusumaKusuma, Faiz Nuha Ilmiawan (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-15
publication date: 2026-08-15
starting page: 280
ending page: 282
doi: 10.32424/icsema.v2i2.1047

EMPOWERING EXPORT SMES THROUGH AN INTEGRATED ACCOUNTING INFORMATION SYSTEM FOR GREEN ACCOUNTING AND ESG PERFORMANCE
type: item
description: Export-oriented Small and Medium Enterprises (SMEs) are increasingly required to adopt sustainable business practices to meet international market expectations regarding environmental, social, and governance (ESG) performance. However, many SMEs still rely on conventional accounting systems that are unable to integrate financial and sustainability information, limiting their ability to implement Green Accounting and prepare ESG reports. This international community engagement program aimed to empower Nutsafir Cookies SME through the development and implementation of an Integrated Accounting Information System that incorporates Green Accounting and ESG performance measurement. The program employed a participatory approach consisting of four stages: preliminary assessment, capacity-building workshops, participatory system development, technical training and mentoring, and monitoring and evaluation. The implemented system integrated financial, environmental, social, and governance information into a unified digital platform, enabling more systematic recording, monitoring, and reporting of sustainability performance. The program enhanced participants' understanding of Green Accounting and ESG principles, improved accounting quality and organizational transparency, and strengthened managerial decision-making through the availability of integrated financial and non-financial information. Furthermore, the initiative increased the enterprise's readiness to prepare sustainability reports and respond to the sustainability requirements of international markets. This program provides a practical and replicable model for strengthening sustainability governance among export-oriented SMEs by integrating digital accounting systems, Green Accounting, and ESG performance measurement to support long-term business sustainability and international competitiveness.
subject: Articles
  topic: section
subject: Integrated Accounting Information System
  topic: keywords
subject: Green Accounting
  topic: keywords
subject: Environmental, Social, and Governance (ESG)
  topic: keywords
subject: Export SMEs
  topic: keywords
subject: Business Sustainability
  topic: keywords
creator: Adi Wiratno
creator: Bambang Setyo Budi Irianto
creator: Agus Faturokhman
creator: Yusriati Nur Farida
creator: Zalfa Aulia Chabibah
rights: Copyright (c) 2026 Adi Wiratno, Bambang Setyo Budi Irianto, Agus Faturokhman, Yusriati Nur Farida, Zalfa Aulia Chabibah (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-15
publication date: 2026-08-15
starting page: 273
ending page: 279
doi: 10.32424/icsema.v2i2.1046

TRAINING IN CALCULATING CULTIVATION COSTS FOR LEADING COMMODITIES FOR AGRICULTURAL SECTORS IN WEST LOMBOK
type: item
description: West Nusa Tenggara Province relies heavily on agriculture, which contributed 22.23% to regional GDP in 2023 and remains the main source of employment, particularly on Lombok Island. Despite its importance, farmers continue to face inefficient production, unstable market prices, inaccurate production-cost calculations, climate change, land degradation, limited access to technology, and weak financial management. This community service program addresses these challenges through training in cost-of-production calculation using the value-of-time concept, financial literacy, and financial record-keeping assistance. The program also introduces a Microsoft Excel-based financial management tool supported by Visual Basic for Applications. Its implementation is expected to improve financial efficiency, strengthen participants’ confidence in responding to market challenges, support better-informed decision-making, enhance product competitiveness, and ultimately contribute to improving the welfare of farmers and small business operators in Kuripan Village
subject: Articles
  topic: section
subject: Agriculture
  topic: keywords
subject: Costs
  topic: keywords
subject: Cultivation
  topic: keywords
subject: Value of Time
  topic: keywords
subject: Leading Commodities
  topic: keywords
creator: Adhitya Bayu Suryantara
creator: Eni Indriani
creator: Rini Ridhawati
rights: Copyright (c) 2026 Adhitya Bayu Suryantara, Eni Indriani, Rini Ridhawati (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-15
publication date: 2026-08-15
starting page: 267
ending page: 272
doi: 10.32424/icsema.v2i2.1045

COMMUNITY-BASED CAPACITY BUILDING THROUGH DIGITAL ECOSYSTEMS: EMPOWERING LOCAL CRAFTS AND AGRO-INDUSTRY ENTREPRENEURS IN MATARAM
type: item
description: Amid the rapid transition toward a digital economy, micro, small, and medium enterprises (MSMEs) in regional tourism hubs face the dual challenge of adapting to digital ecosystems while maintaining sustainable and responsible business practices. This community service initiative addressed capacity barriers faced by local agro-industry and premium craft sectors in Mataram, Lombok, through partnerships with NUTSAFIR Cookies, representing local agro-industry, and Dwi Kristy Mutiara, representing high-value cultural crafts. The program aimed to strengthen the partners’ economic resilience and market accessibility by supporting their integration into a sustainable digital ecosystem. Using a participatory capacity-building approach, the intervention included digital literacy training, ecommerce optimization, digital brand storytelling, and simple digital financial management. Descriptive evaluation indicated improvements in participants’ understanding, strategic readiness, and ability to identify relevant digital tools for marketing, customer communication, financial recording, and business networking. The program also encouraged stronger collaboration between local enterprises, resource suppliers, universities, and other supporting stakeholders. The initiative concludes that digital ecosystem integration, when combined with community empowerment and continued mentoring, can strengthen the adaptive capacity of local enterprises and support more responsible entrepreneurship in tourism-oriented regions.
subject: Articles
  topic: section
subject: Community Empowerment
  topic: keywords
subject: Digital Ecosystems
  topic: keywords
subject: Agro-Industry
  topic: keywords
subject: Sustainable Crafts
  topic: keywords
subject: Mataram Lombok
  topic: keywords
creator: Anandhiya Intan Prabandari
creator: Tri Wahyu Yuliani
rights: Copyright (c) 2026 Anandhiya Intan Prabandari, Tri Wahyu Yuliani (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-15
publication date: 2026-08-15
starting page: 257
ending page: 266
doi: 10.32424/icsema.v2i2.1044

STRENGTHENING SUSTAINABLE LOCAL ECONOMIES THROUGH COMMUNITY EMPOWERMENT AND RESPONSIBLE ENTREPRENEURSHIP IN LOMBOK
type: item
description: Building sustainable local economies in tourism-dependent regions requires a structural balance between community-level capacity and the ethical growth of private enterprises. This community service (Pengabdian kepada Masyarakat) initiative operationalizes this balance by examining the intersection of community empowerment and responsible entrepreneurship within the unique economic landscape of Mataram, Lombok. The project was carried out through collaborative partnerships with two prominent local anchor enterprises: NUTSAFIR Cookies, a benchmark in sustainable agro-industrial food processing, and Dwi Kristy Mutiara, a leader in high-value cultural pearl craftsmanship. The primary objective was to strengthen the local economic architecture by transforming community members from passive suppliers into active, economically empowered stakeholders within responsible corporate value chains. Employing a participatory action framework, the intervention implemented capacity-building modules focusing on sustainable resource management, ethical sourcing, financial literacy, and collaborative business networks. The findings reveal that synchronizing the business growth of anchor MSMEs with community empowerment significantly amplifies the local economic multiplier effect. NUTSAFIR’s localized agricultural sourcing and Dwi Kristy’s heritage-driven craft model effectively distributed economic returns directly to local farmers and artisans. This initiative demonstrates that responsible entrepreneurship, when backed by structured community empowerment, mitigates economic vulnerabilities and establishes a scalable, self-sustaining model for regional economic autonomy in Lombok.
subject: Articles
  topic: section
subject: Sustainable Economies
  topic: keywords
subject: Community Empowerment
  topic: keywords
subject: Responsible Entrepreneurship
  topic: keywords
subject: Value Chains, Lombok
  topic: keywords
creator: Febyana Putri Komalasari
creator: Sausan Nuhaa Maisarah
creator: Anandhiya Intan Prabandari
rights: Copyright (c) 2026 Febyana Putri Komalasari, Sausan Nuhaa Maisarah, Anandhiya Intan Prabandari (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-15
publication date: 2026-08-15
starting page: 245
ending page: 256
doi: 10.32424/icsema.v2i2.1043

EMPOWERING NUTSAFIR COOKIES SME THROUGH DIGITAL ACCOUNTING INFORMATION SYSTEMS TO STRENGTHEN ESG IMPLEMENTATION ANDBUSINESS SUSTAINABILITY
type: item
description: Micro, Small, and Medium Enterprises (SMEs) play a significant role in economic development but continue to face challenges in integrating digital accounting systems with Environmental, Social, and Governance (ESG) practices to support business sustainability. This international community engagement program aimed to empower Nutsafir Cookies SME through the implementation of a Digital Accounting Information System (DAIS) integrated with Environmental Management Accounting (EMA) to strengthen ESG implementation and improve sustainable business management. The program was conducted using a participatory approach consisting of four stages: preliminary assessment, capacity-building workshops, technical assistance and mentoring, and monitoring and evaluation. The activities focused on enhancing accounting digitalization, integrating financial and nonfinancial information, improving ESG awareness, and developing a practical framework for sustainability reporting. The implementation of the program improved participants’ understanding of digital accounting, ESG principles, and environmental management accounting while strengthening the enterprise’s ability to systematically record environmental, social, and governance information. The integration of DAIS with ESG practices enhanced accounting transparency, supported strategic decision-making, and increased organizational readiness to prepare sustainability reports and meet stakeholder expectations. This program offers a practical and replicable empowerment model for exportoriented SMEs seeking to accelerate digital transformation and strengthen business sustainability through integrated accounting and ESG practices.
subject: Articles
  topic: section
subject: Digital Accounting Information System
  topic: keywords
subject: Environmental Management Accounting
  topic: keywords
subject: Environmental, Social, and Governance (ESG)
  topic: keywords
subject: Business Sustainability; SMEs
  topic: keywords
creator: Icuk Rangga Bawono
creator: Rini Widianingsih
creator: Achmad Ulin Nuha
creator: Novita Setianti
creator: Panata Bangar Hasioan Sianipa
rights: Copyright (c) 2026 Icuk Rangga Bawono, Rini Widianingsih, Achmad Ulin Nuha, Novita Setianti, Panata Bangar Hasioan Sianipa (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-14
publication date: 2026-08-14
starting page: 238
ending page: 244
doi: 10.32424/icsema.v2i2.1042

FOSTERING FINANCIAL INCLUSION IN WEST NUSA TENGGARA: EMPOWERING RURAL MSMES THROUGH DIGITAL FINANCIAL LITERACY AND FINTECH INTEGRATION
type: item
description: Financial inclusion remains a critical challenge for rural Micro, Small, and Medium Enterprises (MSMEs) in West Nusa Tenggara (NTB), Indonesia, due to limited digital literacy and barriers to formal financial services. This international community service project aimed to foster financial inclusion by empowering 5 rural MSME owners in Lombok, NTB, through targeted digital financial literacy training and financial technology (FinTech) integration. The initiative deployed a participatory asset-based community development approach, combining structured workshops, hands-on mentoring, and the adoption of digital accounting and payment systems. The results demonstrated a substantial increase in participants’ financial literacy scores and a 68% adoption rate of digital payment applications (QRIS) and mobile bookkeeping. By bridging the digital divide, the project enhanced the operational resilience and financial visibility of rural enterprises. This intervention underscores the necessity of continuous local mentoring and multi-stakeholder collaboration to sustain digital transformation and build long-term economic resilience in underserved regions.
subject: Articles
  topic: section
subject: Digital Literacy
  topic: keywords
subject: Financial Inclusion
  topic: keywords
subject: FinTech Integration
  topic: keywords
subject: Rural MSMEs
  topic: keywords
subject: West Nusa Tenggara
  topic: keywords
creator: Herrina Indri Hastuti
creator: Suharno
rights: Copyright (c) 2026 Herrina Indri Hastuti, Suharno (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-14
publication date: 2026-08-14
starting page: 235
ending page: 237
doi: 10.32424/icsema.v2i2.1041

GO-GLOBAL DIGITALIZATION FOR SASAK TRADITIONAL WEAVERS: ENHANCING E-COMMERCE INTEGRATION AND INTERNATIONAL MARKET ACCESS
type: item
description: Traditional weaving (tenun) by the Sasak community in Lombok, Indonesia, represents a rich cultural heritage with significant economic potential. However, rural Sasak weavers face critical barriers to scaling their businesses, including localized supply chains, a lack of digital literacy, and limited exposure to global markets. This international community engagement program aimed to bridge this digital divide by implementing a comprehensive Go-Global framework focused on e-commerce integration and international market access. Through a participatory action approach, 5 traditional weavers in Lombok were trained in digital store management, professional product photography, cross-border logistics, and basic English communication for international trade. The program successfully established three centralized digital export hubs managed by local youth cooperatives. The results demonstrate a 65% increase in digital literacy among participants and a 40% growth in direct online revenue within three months post-intervention, successfully connecting Sasak cultural products to buyers in Southeast Asia and Europe. This initiative highlights that integrating traditional craftsmanship with tailored digital ecosystems not only preserves cultural identity but also fosters sustainable economic resilience in rural Indonesia.
subject: Articles
  topic: section
subject: Digitalization
  topic: keywords
subject: Sasak Weavers
  topic: keywords
subject: E-Commerce
  topic: keywords
subject: International Market
  topic: keywords
subject: Rural Development
  topic: keywords
creator: Eko Purnomo
creator: Suharno
rights: Copyright (c) 2026 Eko Purnomo, Suharno (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-14
publication date: 2026-08-14
starting page: 232
ending page: 234
doi: 10.32424/icsema.v2i2.1040

ACCELERATING THE BLUE ECONOMY: CAPACITY BUILDING FOR COASTAL COMMUNITIES IN SUMBAWA THROUGH SEAWEED VALUE-CHAIN UPGRADING
type: item
description: Indonesia is one of the largest seaweed producers globally, yet coastal communities in peripheral regions like Sumbawa, West Nusa Tenggara, continue to face high poverty rates due to low-value raw material trading and fragmented supply chains. This international community service initiative aimed to accelerate the local blue economy by implementing an integrated capacity-building program centered on value-chain upgrading for seaweed farming groups. Operating in coastal villages across Sumbawa, the program engaged 5 seaweed farmers and local women's cooperatives. The methodology employed a participatory action framework consisting of three main phases: technological intervention for post-harvest drying, product diversification training (processing raw Eucheuma cottonii into semi-refined carrageenan and seaweed-based food alternatives), and digital market integration. The results showed a significant 42% increase in post-harvest product quality control compliance, minimizing waste caused by unpredictable weather. Product diversification training successfully enabled local cooperatives to manufacture commercialgrade seaweed snacks and organic fertilizer components, shifting their economic dependency from volatile raw material trading to value-added processing. Furthermore, household incomes among participating farmers increased by an average of 28.5% within four months post-intervention. In conclusion, upgrading the seaweed value chain through structured capacity building transforms vulnerable coastal actors into resilient blue economy participants, laying a foundation for sustainable resource management.
subject: Articles
  topic: section
subject: Blue Economy
  topic: keywords
subject: Capacity Building
  topic: keywords
subject: Coastal Communities
  topic: keywords
subject: Seaweed Value Chain
  topic: keywords
subject: Sumbawa
  topic: keywords
creator: Dwi Asih Septi Wahyuni
creator: Suharno
rights: Copyright (c) 2026 Dwi Asih Septi Wahyuni, Suharno (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-14
publication date: 2026-08-14
starting page: 229
ending page: 231
doi: 10.32424/icsema.v2i2.1039

EMPOWERING SUSTAINABLE TOURISM VILLAGES IN LOMBOK: A GREEN ECONOMY FRAMEWORK FOR COMMUNITY-BASED HOMESTAY MANAGEMENT
type: item
description: Lombok’s rapid emergence as a global tourism hub introduces significant environmental pressures and risks of socio-economic disparity within its rural communities. While tourism villages (Desa Wisata) offer a strategic pathway for localized development, grassroots homestay operators frequently struggle with inadequate hospitality standards, poor waste management, and weak institutional governance. This international community service program addresses these critical bottlenecks by implementing a comprehensive Green Economy Framework for community-based homestay management in selected emerging tourism villages across Lombok. Adopting a participatory action learning methodology, the program engaged multi-stakeholder collaborations through integrated diagnostic focus groups, technical capacity building, and long-term onsite mentorship. The intervention focused on three strategic pillars: eco-hospitality operations (including solid waste segregation and greywater bio-filtration), digital green marketing on global OTA platforms, and structural financial governance integrated with Village-Owned Enterprises (BUMDes) and local tourism groups (Pokdarwis). The results demonstrated a profound transformation: homestay plastic waste was reduced by up to 87.5%, and properties successfully achieved a 30% reduction in energy costs by switching to energy-efficient systems. Furthermore, the strategic branding of these accommodations as Eco-Cultural Homestays generated a 42% increase in average occupancy rates. Most importantly, the program established a transparent, circular revenue-sharing model that channels 10% of gross booking revenues directly back into the village environmental fund. This initiative proves that synchronizing eco-friendly operational standards with robust village institutional governance successfully creates a highly resilient, self-sustaining circular economy that safeguards local ecosystems while boosting global tourist engagement.
subject: Articles
  topic: section
subject: Community-Based Tourism
  topic: keywords
subject: Green Economy
  topic: keywords
subject: Homestay Management
  topic: keywords
subject: Sustainable Tourism
  topic: keywords
subject: Tourism Village
  topic: keywords
creator: Suharno
creator: Sheilka Janice Leandro
rights: Copyright (c) 2026 Suharno, Sheilka Janice Leandro (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-14
publication date: 2026-08-14
starting page: 225
ending page: 228
doi: 10.32424/icsema.v2i2.1038

ARTIFICIAL INTELLIGENCE-ASSISTED DIGITAL MARKETING CAPABILITY DEVELOPMENT FOR A TEMPE CONTONG MICROENTERPRISE IN CILACAP
type: item
description: This community engagement program sought to strengthen the digital marketing capability of Tempe Contong, a microenterprise in Sidamulya Village, Sidareja District, Cilacap Regency. Conducted on July 22-23, 2026, the program involved the business owner as the principal partner. A Participatory Action Research (PAR) approach was combined with learning by doing through a cycle of problem identification, action planning, implementation, observation, reflection, and revision. ChatGPT supported the development of content ideas, product descriptions, promotional captions, customer-response templates, and a content calendar, while Canva was used to convert the resulting concepts into visual materials. Evidence was collected through initial observation, reflective interviews, assessment of practical outputs, and documentation of the digital poster, and was analyzed qualitatively. The program moved the partner from having no prior exposure to AI toward being able to formulate basic prompts, assess and revise AI-generated outputs, and prepare promotional materials that reflected the product's distinctive attributes. Key outputs included product descriptions, promotional captions, a digital poster, video ideas, a content calendar, and a concise AI-use guide. Unstable internet access, limited devices, and low familiarity with digital applications were addressed through reusable prompt examples, repeated practice, joint editing, and simplified workflows. The experience indicates that AI can lower the entry barriers to digital marketing for microenterprises when its use is contextual, incremental, and governed by the business owner.
subject: Articles
  topic: section
subject: artificial intelligence
  topic: keywords
subject: digital marketing capability
  topic: keywords
subject: local economic empowerment
  topic: keywords
subject: microenterprise
  topic: keywords
subject: participatory action research
  topic: keywords
creator: Fionna Ayu Arista
creator: Aji Qomara
creator: Kuni Fiatus Solihah Amalina
rights: Copyright (c) 2026 Fionna Ayu Arista, Aji Qomara, Kuni Fiatus Solihah Amalina (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-14
publication date: 2026-08-14
starting page: 213
ending page: 224
doi: 10.32424/icsema.v2i2.1037

DIGITAL ACCOUNTING INFORMATION SYSTEMS FOR STRENGTHENING ESG IMPLEMENTATION AND SUSTAINABLE BUSINESS IN INDONESIAN SMES
type: item
description: This paper presents an international community engagement program designed to strengthen Environmental, Social, and Governance (ESG) implementation and promote sustainable business practices among Indonesian Small and Medium-sized Enterprises (SMEs) through the adoption of Digital Accounting Information Systems (DAIS). The program was conducted at Nutsafir Cookies SME using a participatory capacity-building approach that included preliminary assessment, training, technical assistance, mentoring, and evaluation. The intervention focused on improving the enterprise’s capability to integrate financial and non-financial information, including environmental, social, and governance indicators, into a digital accounting system supported by Environmental Management Accounting (EMA). The results demonstrate that the program enhanced participants’ understanding of digital accounting, ESG implementation, and sustainability reporting while improving accounting transparency and the systematic documentation of sustainability-related activities. The implementation of DAIS enabled the enterprise to strengthen sustainability performance evaluation, support informed managerial decision-making, and improve communication with stakeholders and business partners. Furthermore, the integrated framework developed through this program provides a practical and replicable model for SMEs seeking to accelerate digital transformation, enhance ESG implementation, and achieve long-term business sustainability. The findings highlight the important role of digital accounting innovation in improving organizational resilience and competitiveness in increasingly sustainability-oriented markets
subject: Articles
  topic: section
subject: Digital Accounting Information Systems
  topic: keywords
subject: Environmental, Social, and Governance (ESG)
  topic: keywords
subject: Environmental Management Accounting
  topic: keywords
subject: Business Sustainability
  topic: keywords
subject: Indonesian SMEs
  topic: keywords
creator: Rini Widianingsih
creator: Icuk Rangga Bawono
creator: Azkia Husni Mubarok
rights: Copyright (c) 2026 Rini Widianingsih, Icuk Rangga Bawono, Azkia Husni Mubarok (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-14
publication date: 2026-08-14
starting page: 205
ending page: 212
doi: 10.32424/icsema.v2i2.1036

ENHANCING THE COMPETITIVENESS OF LOMBOK’S CREATIVE ECONOMY: VALUE CREATION AND SOCIAL RESPONSIBILITY IN LOCAL AGRO-CRAFT INDUSTRIES
type: item
description: In developing tourism-driven regions, the survival and scaling of creative industries depend heavily on their microeconomic competitiveness and ability to generate sustainable local impacts. This community service initiative examines methods to enhance the competitive advantage of Lombok’s creative economy by optimizing value creation and corporate social responsibility frameworks. The program was executed in strategic partnership with two benchmark local enterprises in Mataram, Lombok: NUTSAFIR Cookies, representing the sustainable agricultural processing sector, and Dwi Kristy Mutiara, representing the highvalue cultural craft sector. The primary objective was to transition these micro, small, and medium enterprises (MSMEs) from traditional operating models to highly competitive, socially responsible institutions that foster community-wide economic growth. Using a participatory action learning approach, the intervention delivered strategic training on unique product differentiation, geographical brand storytelling, ethical local sourcing, and inclusive community-based supply chain structures. The results indicate that structured value creation—rooted in the authentic utilization of Lombok's natural and cultural heritage— significantly increased the market premium and consumer appeal of the partners' products. Furthermore, embedding social responsibility into their core business models effectively mobilized local community networks as active economic stakeholders rather than mere suppliers. This initiative concludes that the convergence of localized value creation and structured social responsibility acts as a vital mechanism for boosting regional competitiveness and securing long-term economic autonomy within Lombok's creative economy.
subject: Articles
  topic: section
subject: Creative Economy
  topic: keywords
subject: Competitiveness
  topic: keywords
subject: Value Creation
  topic: keywords
subject: Agro-Craft Industries
  topic: keywords
subject: Mataram Lombok
  topic: keywords
creator: Tri Wahyu Yuliani
creator: Anandhiya Intan Prabandari
rights: Copyright (c) 2026 Tri Wahyu Yuliani, Anandhiya Intan Prabandari (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-14
publication date: 2026-08-14
starting page: 197
ending page: 204
doi: 10.32424/icsema.v2i2.1035

ENHANCING MSME SALES PERFORMANCE THROUGH SOCIAL MEDIA MARKETING TRAINING
type: item
description: Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting national economic growth, particularly in the food industry sector, which utilizes local resources that are globally competitive. The sustainability of food MSMEs is determined by several factors, one of which is the quality of human resources (employees), especially women. Female employees in the food MSME sector face the challenge of juggling dual roles—work and family responsibilities. One issue that is receiving increasing attention in human resource management is the implementation of work-life balance. This community service activity aims to strengthen work-life balance among female employees at Nutsafir Cookies to support sustainable local food innovation that is globally competitive. The activity was carried out through a combination of observation, interviews, and simple mentoring across the preparation, implementation, and evaluation stages. The results of the community service activity at the Nutsafir Cookies SME provided business owners and female employees with an understanding of the importance of maintaining a balance between work and family life (work-life balance). This has established the implementation of work-life balance as a key strategy for improving both employee well-being and business productivity.
subject: Articles
  topic: section
subject: MSMEs
  topic: keywords
subject: Social Media Marketing
  topic: keywords
subject: Digital Literacy
  topic: keywords
subject: Sales Performance
  topic: keywords
creator: Lina Rifda Naufalin
creator: Arintoko
creator: Laurensia Claudia Pratomo
creator: Leni Ismawati
creator: Callysta Fidelya
rights: Copyright (c) 2026 Lina Rifda Naufalin, Arintoko, Laurensia Claudia Pratomo, Leni Ismawati, Callysta Fidelya (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-14
publication date: 2026-08-14
starting page: 194
ending page: 196
doi: 10.32424/icsema.v2i2.1034

STRENGTHENING INTERNAL PRODUCTION CAPACITY OF COFFEE BUSINESS AMONG SMES IN PURBALINGGA REGENCY
type: item
description: Coffee-based Small and Medium Enterprises (SMEs) play a strategic role in promoting rural economic development and increasing value addition in Indonesia's coffee industry. However, many coffee SMEs continue to encounter operational challenges that constrain business growth, including limited production planning, inconsistent quality control, inadequate standard operating procedures, inefficient production workflows, and suboptimal utilization of processing equipment. These constraints weaken production efficiency, reduce product consistency, and limit the ability of SMEs to respond to increasing market demand. This community service program aimed to strengthen the internal production scale of coffee businesses among SMEs in Purbalingga Regency through an integrated capacity-building approach. The program adopted a participatory community empowerment method consisting of four stages: (1) preliminary assessment to identify productionrelated constraints, (2) technical training and mentoring, (3) implementation of production system improvements, and (4) monitoring and evaluation of production performance. The intervention focused on five strategic components: production process standardization, quality control enhancement, human resource capacity building, and production performance monitoring. Data were collected through field observations, interviews, documentation, and participatory evaluation involving SME owners and workers. The implementation of the program resulted in significant improvements in the organization of production activities and strengthened the operational capacity of participating SMEs. Business owners demonstrated enhanced understanding and application of standardized production procedures, more efficient production workflows, improved quality control practices, and better production planning and monitoring. The mentoring activities also fostered greater awareness of continuous improvement and evidence-based production management, thereby supporti…
subject: Articles
  topic: section
subject: coffee SMEs
  topic: keywords
subject: internal production capacity
  topic: keywords
subject: production management
  topic: keywords
subject: capacity building
  topic: keywords
subject: competitiveness
  topic: keywords
creator: Agus Arifin
creator: Rakhmat Priyono
creator: Goro Binardjo
rights: Copyright (c) 2026 Agus Arifin, Rakhmat Priyono, Goro Binardjo (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-14
publication date: 2026-08-14
starting page: 186
ending page: 193
doi: 10.32424/icsema.v2i2.1032

DETERMINANTS OF POVERTY ON THE ISLAND OF JAVA 2011-2025
type: item
description: Poverty is a structural challenge in regional development; although Java is the center of national economic growth, disparities in poverty rates across regions persist, indicating the need for a comprehensive identification of determining factors. This study aims to analyze the effects of social assistance spending, per capita GRDP, open unemployment rate, average years of schooling, and the industrial sector on poverty rates in Java during the 2011–2025 period. A quantitative approach using panel data from six provinces was employed to measure causal relationships among variables. Panel data regression analysis was conducted by selecting the best model through the Chow and Hausman tests, leading to the application of the Fixed Effects Model. The results indicate that social assistance spending has a positive effect on poverty, suggesting that increased social assistance has not yet optimally reduced poverty. Conversely, per capita GRDP, average years of schooling, and the contribution of the industrial sector have a significant negative effect on poverty levels, indicating that economic growth, improved educational quality, and industrial sector development play a role in reducing poverty. The open unemployment rate has a negative but insignificant effect, reflecting the role of the informal sector in the labor market structure. GRDP per capita is the most dominant variable, underscoring the importance of inclusive economic growth that is job-creation-oriented.
subject: Articles
  topic: section
subject: poverty
  topic: keywords
subject: social assistance spending
  topic: keywords
subject: per capita GRDP
  topic: keywords
subject: education
  topic: keywords
subject: industrial sector
  topic: keywords
creator: Rachel Dwitya Angellita
creator: Kikin Windhani
creator: Dicky Satria Ramadhan
creator: Werdha Candratrilaksita
rights: Copyright (c) 2026 Rachel Dwitya Angellita, Kikin Windhani, Dicky Satria Ramadhan, Werdha Candratrilaksita (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-10
publication date: 2026-08-10
starting page: 2913
ending page: 2923
doi: 10.32424/icsema.v2i1.1031

DIGITAL SOCIAL INNOVATION FOR CIRCULAR WASTE COOKING OIL MANAGEMENT: EVIDENCE FROM AN INDONESIAN COMMUNITY
type: item
description: The increasing volume of waste cooking oil (WCO) generated by households and small food businesses presents significant environmental challenges while simultaneously offering opportunities for circular economy implementation. However, community-based WCO collection initiatives in developing countries remain constrained by manual administration, fragmented data management, and limited public participation. This study aims to develop and implement the Jelantah Point web-based platform as a Digital Social Innovation to improve the management of community-based waste cooking oil collection. The research employed a combination of Participatory Action Research (PAR) and Design Science Research (DSR), involving the Jejak Jelantah Community throughout the processes of problem identification, system design, prototype development, implementation, monitoring, and evaluation. The resulting platform integrates digital deposit recording, an automated point-based incentive system, user contribution rankings, environmental education, and drop-point information into a single web-based application. The implementation demonstrates that the platform improves transparency, accuracy of collection records, accessibility of information, and operational efficiency while strengthening community participation through digital incentives and real-time monitoring. Furthermore, the integration of environmental education and contribution-based rewards encourages pro-environmental behavior and supports sustainable waste management practices. This study contributes to the growing literature on Digital Social Innovation by proposing an integrated webbased model that combines digital participation, incentive mechanisms, and community engagement to strengthen circular economy initiatives. The proposed model provides a scalable and replicable framework for sustainable community-based waste cooking oil management in developing countries.
subject: Articles
  topic: section
subject: Digital Social Innovation
  topic: keywords
subject: Waste Cooking Oil
  topic: keywords
subject: Circular Economy
  topic: keywords
subject: Community-Based Waste Management
  topic: keywords
subject: Web-Based Information System
  topic: keywords
creator: Lusi Suwandari
creator: Nandang Bekti Karnowati
creator: Rahab
creator: Niko Siameva Uletika
rights: Copyright (c) 2026 Lusi Suwandari, Nandang Bekti Karnowati, Rahab, Niko Siameva Uletika (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-14
publication date: 2026-08-14
starting page: 168
ending page: 185
doi: 10.32424/icsema.v2i2.1030

EMPOWERING LOMBOK PEARL CARFT MSMES THROUGH ARTIFICAL INTELLIGENCE BASED DIGITAL MARKETING , SUSTAINABLE BRANDING, AND INTERNATIONAL MARKET DEVELOPMENT
type: item
description: The Micro, Small, and Medium Enterprises (MSMEs) sector forms the backbone of Indonesia's economy, with Lombok's pearl craft industry representing a significant cultural heritage and economic asset. However, these artisans face persistent challenges, including limited market access, reliance on traditional marketing methods, and a lack of global brand identity, which hinder their ability to compete internationally. This article examines a strategic framework designed to empower Lombok pearl craft MSMEs by integrating Artificial Intelligence (AI)-based digital marketing, sustainable branding practices, and international market development. Employing a qualitative approach through case studies and literature review, this research explores how AI driven tools such as predictive analytics, personalized customer targeting, and automated content optimization can enhance digital visibility and customer engagement. Concurrently, the study proposes a sustainable branding model that emphasizes ethical sourcing, environmental stewardship, and cultural preservation to differentiate Lombok pearls in the global marketplace. Furthermore, it outlines a phased strategy for international market penetration, addressing logistical hurdles, cross-border e-commerce, and quality standardization. The findings suggest that the synergistic adoption of these three pillars not only increases sales volume but also fosters long-term resilience and global competitiveness. This article concludes with actionable recommendations for policymakers, industry stakeholders, and MSME owners to facilitate a digital and sustainable transformation, ensuring that Lombok’s pearl industry transitions from a local craft to a recognized global brand.
subject: Articles
  topic: section
subject: Artificial Intelligence Digital Marketing
  topic: keywords
subject: Global Competitiveness
  topic: keywords
subject: International Market Development
  topic: keywords
subject: Lombok Pearl MSMEs and Sustainable Branding
  topic: keywords
creator: Oki Anggraeni
creator: Dyah Perwita
creator: Aldila Krisnaresanti
creator: Habibah Kulsum
creator: Intan Arum Sepputri
rights: Copyright (c) 2026 Oki Anggraeni, Dyah Perwita, Aldila Krisnaresanti, Habibah Kulsum, Intan Arum Sepputri (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-14
publication date: 2026-08-14
starting page: 160
ending page: 167
doi: 10.32424/icsema.v2i2.1029

STRENGTHENING COMMUNITY-BASED AGRIBUSINESS AND SUSTAINABLE VALUE CHAINS FOR RURAL ECONOMIC RESILIENCE IN LOMBOK
type: item
description: Rural communities in Lombok, Nusa Tenggara Barat (NTB), depend heavily on smallholder agriculture and tourism-linked agribusiness, yet fragmented value chains and weak institutional linkages continue to limit farmers' bargaining power and income stability. This community service program was designed to strengthen community-based agribusiness institutions and sustainable value chains as a pathway toward rural economic resilience. Using a participatory communitydevelopment approach, the program combined situational assessment, capacity-building training, institutional strengthening of farmer and women-farmer groups, and facilitation of market linkages with downstream buyers, including the hotel, restaurant, and catering (HORECA) sector that anchors Lombok's tourism economy. Results indicate measurable gains in production and post-harvest capacity and in group-level bargaining position, while access to formal finance, structured contracts with downstream buyers, and perceived regulatory support remain persistent constraints, consistent with recent regional evidence. The program demonstrates that resilience-building in Lombok's rural economy requires simultaneous attention to farm-level capacity, institutional coordination, and inclusive downstream partnerships.
subject: Articles
  topic: section
subject: community-based agribusiness
  topic: keywords
subject: sustainable value chain
  topic: keywords
subject: rural economic resilience
  topic: keywords
subject: Lombok
  topic: keywords
subject: community empowerment
  topic: keywords
creator: Barokatuminalloh
creator: Aji Qomara
creator: Sofie Dhinar Yustisia
creator: Laeli Ismiyati
rights: Copyright (c) 2026 Barokatuminalloh, Aji Qomara, Sofie Dhinar Yustisia, Laeli Ismiyati (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-13
publication date: 2026-08-13
starting page: 153
ending page: 159
doi: 10.32424/icsema.v2i2.1028

FROM LOCAL GRAINS TO GLOBAL SHELVES: A SUSTAINABLE PRODUCT INNOVATION AND MARKETING OPERATIONS STRATEGY FOR NUTSAFIR COOKIES MSME IN LOMBOK
type: item
description: Nutsafir Cookies is a processed food MSME from Lombok that has been operating since 2012 and has successfully expanded into export markets through the Shopee Export Program and Shopee FLEXI. Amid sales growth reaching hundreds of percent annually through digital channels, the owner faces increasingly intense competition from similar souvenir MSMEs in Lombok. This community service article aims to formulate a sustainability-oriented product innovation and marketing operations strategy to help Nutsafir Cookies maintain its competitiveness. The approach used is descriptive qualitative research based on document analysis and a single case study, drawing on secondary data from official publications, mass media, and the partner's social media accounts, which is then triangulated with findings from prior studies on similar MSMEs in Indonesia. The analysis maps the partner's condition onto the Dynamic Capability Theory and Triple Bottom Line frameworks. The findings indicate that the product innovation strategy can be directed toward diversifying local grain-based variants and adopting more environmentally friendly packaging, while the marketing operations strategy needs to integrate production efficiency with a social sustainability narrative, namely the empowerment of local women, as a point of differentiation in the souvenir market. This pattern is consistent with findings on batik MSMEs, culinary MSMEs, and other women-led MSMEs in Indonesia that have applied similar strategies. This article is based on secondary data, so its conclusions are analytical-strategic in nature and have not been empirically tested directly at the partner's site.
subject: Articles
  topic: section
subject: product innovation
  topic: keywords
subject: marketing operations
  topic: keywords
subject: sustainability
  topic: keywords
subject: competitiveness
  topic: keywords
subject: MSME
  topic: keywords
creator: Joni Prayogi
creator: Bagas Gumintang
creator: Filda Khoirun Nikmah
creator: Ronald Haryanto
rights: Copyright (c) 2026 Joni Prayogi, Bagas Gumintang, Filda Khoirun Nikmah, Ronald Haryanto (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-13
publication date: 2026-08-13
starting page: 146
ending page: 152
doi: 10.32424/icsema.v2i2.1027

SUSTAINABLE WASTE MANAGEMENT INITIATIVE THROUGH A SMART ENVIRONMENT APPROACH TOWARDS AN INDEPENDENT SUNYALANGU VILLAGE
type: item
description: The Smart Village program in Sunyalangu Village is an empowerment initiative aimed at optimizing the agrotourism potential of Bukit Pule and Bukit Gadog through strengthening the Smart Environment pillar, considering that current household waste management is still inconsistent and dominated by the old paradigm of "collect-transport-dispose." As a pilot program, this activity focuses on transforming waste into ecologically and economically valuable resources through the application of circular economy principles. The implementation method is carried out in a participatory manner involving the Village Government, PKK, and Karang Taruna through stages of problem identification (FGD), socialization, sustainable waste management workshops, and independent mentoring at the household level. The technical interventions implemented include education on waste sorting from source, initiation of a Waste Bank system for inorganic waste, processing organic waste into compost, and implementation of biopore technology. The expected outcome of this initiative is increased literacy and public awareness so that they are able to manage waste independently and turn environmental burdens into additional income opportunities. By synergizing the use of information technology and local wisdom, this program is a concrete step towards realizing sustainable waste management to realize Sunyalangu Village as an Independent Village that is free of waste, innovative, and sustainable.
subject: Articles
  topic: section
subject: Suistanable waste management
  topic: keywords
subject: Empowerment
  topic: keywords
subject: Sunyalangu Village
  topic: keywords
creator: Arif Andri Wibowo
creator: Lilis Yukhanid
creator: Fiqi Eldya Yahya
creator: Aura Siti Anjani
creator: Ascaryan Rafinda
creator: Joni Prayogi
creator: Ramita Kholifaturrohmah
creator: Anzar Alfat Firdaus
creator: Istiqomah
creator: Aufadhia Syahmuldinaputri
rights: Copyright (c) 2026 Arif Andri Wibowo, Lilis Yukhanid, Fiqi Eldya Yahya, Aura Siti Anjani, Ascaryan Rafinda, Joni Prayogi, Ramita Kholifaturrohmah, Anzar Alfat Firdaus, Istiqomah, Aufadhia Syahmuldinaputri (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-13
publication date: 2026-08-13
starting page: 140
ending page: 145
doi: 10.32424/icsema.v2i2.1024