Literacy Assistance in Pricing Based on Islamic Business Ethics (Fair Pricing) and Digitization of Business Registration to Accelerate the Resilience of Street Vendors in Temanggung Regency

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FORMOSA NEWS - Malang - Fair Pricing and Digital Bookkeeping Strengthen Street Vendor Resilience in Temanggung Regency. A groundbreaking community service study conducted in 2026 by Dr. Marlina Ekawaty from Universitas Brawijaya and Swadia Gandhi Mahardika from Universitas Mulawarman reveals how integrating Islamic business ethics with digital microfinance records transforms the economic stability of street vendors. Published in the Asian Journal of Community Services, the research investigates how informal traders in Temanggung Regency overcome classic financial vulnerabilities through structured literacy assistance. By addressing intuitive pricing and poor bookkeeping, this research matters deeply for bolstering local economic resilience and protecting micro-entrepreneurs from sudden market shocks.

The informal economic sector, particularly street vendors, serves as the backbone and primary absorber of local labor in Indonesia's regional economy. In Temanggung Regency, street vendors drive microeconomic activities by providing affordable goods and services to lower- and middle-class communities. However, these micro-entrepreneurs frequently struggle with limited managerial capacity, lack of basic accounting literacy, and reliance on conventional operational methods. Field surveys indicate that most street vendors determine prices intuitively using simple cost-plus pricing, accounting only for raw material costs while ignoring equipment depreciation, independent labor allocation, and hidden operational expenses. This creates structural problems, including information asymmetry, price inconsistency, vulnerability to gharar (ambiguity), and severe cash flow instability that mixes business and household money.

To resolve these challenges, Dr. Marlina Ekawaty and Swadia Gandhi Mahardika deployed a Participatory Action Research (PAR) approach involving 12 partner street vendors across strategic locations in Temanggung Regency. The intervention was executed through four sequential phases: a baseline diagnosis of financial vulnerability and pricing methods, co-creation of tailored intervention modules, intensive on-site training and mentoring, and a two-month impact evaluation. Without relying on complex technical jargon, the researchers worked directly with traders to establish standardized Cost of Goods Sold (HPP) formulas, introduce simple digital bookkeeping via smartphone applications, and implement transparent price-tagging practices.

The intervention delivered remarkable transformations in the business behavior and financial governance of the participating street vendors in Temanggung Regency. Key findings from the post-mentoring evaluation include:

• Street vendors successfully shifted from intuitive cost guessing to precise HPP calculations based on standardized micro-accounting formulas.
  
• The implementation of standardized price tagging and menu boards eliminated random price discrimination and price fluctuations between buyers.
  
• Traders achieved consistent adherence to Islamic business ethics, specifically honesty (shidq) and margin justice ('adl), which minimized the risk of ambiguity (gharar).
  
• Daily micro-digital cash recording via smartphone applications enabled traders to cleanly separate household money from business capital.
  

The integration of sharia-based transaction ethics and transparent financial governance generates far-reaching benefits for society, industry, and local governance. By practicing fair pricing, street vendors in Temanggung Regency not only maintain competitiveness but also build long-term consumer trust and repeat purchases. Furthermore, separating net profits from domestic expenses ensures steady working capital, shielding traders from liquidity crises during raw material price spikes. These empirical results provide actionable guidance for regional governments—such as the Temanggung Regency Koperindag Office—to replicate fair pricing mentoring programs across regional culinary centers. Vendor self-help groups and academic teams can further expand these initiatives by integrating digital payment systems like QRIS and facilitating micro halal certification.

Author Profile
Dr. Marlina Ekawaty: Lecturer and Researcher at Universitas Brawijaya, specializing in Islamic economics, microfinance, and informal sector empowerment.
Swadia Gandhi Mahardika: Researcher and Academic at Universitas Mulawarman, focusing on human resource management, Islamic business ethics, and micro-business development.

Source
Marlina Ekawaty, Swadia Gandhi Mahardika. Literacy Assistance in Pricing Based on Islamic Business Ethics (Fair Pricing) and Digitization of Business Registration to Accelerate the Resilience of Street Vendors in Temanggung Regency. Asian Journal of Community Services (AJCS), Vol. 5, No. 9, Tahun 2026, hlm. 769–774.
DOI / Tautan Resmi: https://doi.org/10.55927/ajcs.v5i9.85
URL: https://journalajcs.my.id/index.php/ajcs