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Efforts to increase economic growth in Indonesia, the discourse that is often discussed is the use of the creative economy concept. In connection with the government's efforts to realize creative economic development and create halal products, the position of the government in increasing MSMEs is urgently needed. The purpose of this community service is to provide training on the latest insights to all parties involved in developing micro-enterprises through the creative economy. The method of implementing the activity consists of several stages. In the preparatory stage the team conducted a location survey, strengthening and determining target locations, and preparing socialization materials. In addition, participants participated in assistance in making halal products. The implementation stage of the program is in the form of lectures or outreach, tutorial activities, discussions and MSME training assistance. The material presented in the socialization is in the form of an introduction to the production process of halal products and provides direction in making halal labels. The results and outputs of the activities after the socialization was carried out, namely first, introducing the production process for halal products to the public, in this case the socialization team provided an understanding of how important the distribution of industrial potential is through the creative economy. Second, provide assistance in the form of making halal labels where at this stage the socialization team provides an understanding that in Islam products cannot contain harmful ingredients because they will have a negative impact on consumers and society.

The expected goal of this community service is that UMKM are able to understand the basics and regulations of taxation on UMKM so that UMKM business actors are able to fulfill their tax obligations. On the basis of the problems that occur with partners, this PKM program needs to be carried out by providing socialization regarding the existence of PP No. 23 of 2018 for MSMEs that have a turnover of below Rp. 4.8 billion in a year with a 0.5% tariff and only valid for 7 (seven) years. for private person and 3 years for UMKM entities. The method used is discussion and lecture. The service activities carried out by the PKM Team with the lecture and discussion methods have been able to add insight, motivation and understanding about the UMKM Final PPh in the future. UMKM actors are also expected to be disciplined and timely in reporting and paying and in accordance with applicable standards. And also with the UMKM tax incentives during the Covid 19 Pandemic, UMKM actors are expected to be able to use these incentives.

Peningkatan kewirausahaan terpadu (PKT) Pemerintah Provinsi DKI, Jakarta, dengan memanfaatkan potensi, keahlian dan fasilitas yang dimiliki para pelaku UMKM dengan meningkatkan kolaboratif antara Perguruan Tinggi (PT) dengan peningkatan program Pemerintah dalam menerapkan tridarma Perguruan Tinggi. Penelitian ini adalah penelitian kualitatif, karena permasalahannya kompleks, dinamis dan penuh makna untuk melihat pelaksanan dan hasil Kolaboratif Antara Perguruan Tinggi (PT) dalam Pengembangan UMKM di Kecamatan Pancoran, Jakarta Selatan. Manfaat dari kolaboratif pengembangan kewirausahana terpadu (PKT) mencakup konsep 7P, yaitu : (a). pendaftaran, (b). pelatihan, (c). pendampingan, (d). perizinan, (e). Pemasaran, (f), pelaporan dan (g). permodalan.  Pemprov DKI optimistis, bahwa target pencapaian 200.000 wirausaha pada tahun 2022, dimana proses pencapaiannya dalam konsep 7 P secara bertahap melalui kolaboratif dengan beberapa Perguruan Tinggi di LLDikti Wilayah 3, Jakarta.    

Product distribution is a crucial element of the supply chain system that ensures the smooth flow of goods from producers to consumers at minimal cost and with high reliability. Distribution efficiency not only reduces operational costs but also improves customer satisfaction, market competitiveness, and business sustainability. In the context of Micro, Small, and Medium Enterprises (MSMEs), distribution efficiency becomes even more critical due to limited financial, human, and infrastructural resources. This study aims to analyze the product distribution efficiency of UMKM Kerupuk Jaya Pesona, located in Cinanggung Village, Serang Regency, Banten Province, by applying two classical transportation methods: the North West Corner (NWC) and Least Cost (LC) methods. Both methods were used to determine the allocation pattern that minimizes total transportation cost across three destination regions: Serang, Cilegon, and Pandeglang. The data include three couriers (as supply sources) and three market destinations (as demands), totaling 18,000 product units per distribution cycle. The results show that both NWC and LC methods yield the same total transportation cost of Rp 358,000,000, although their allocation patterns differ. This indicates that the supply–demand and cost structure of the UMKM’s logistics system is balanced. This research concludes that simple optimization methods such as NWC and LC can serve as practical decision-support tools for MSMEs without requiring complex computational models. The study also recommends the application of the Modified Distribution (MODI) method to verify the optimality of the solution and highlights the importance of logistics efficiency in strengthening MSME competitiveness in the digital era.

This study aims to analyze the dynamics of the rural economy in Sukajaya Village, a newly formed village from expansion. Through a qualitative approach, this study examines strengths, weaknesses, opportunities, and threats in the agricultural, MSME, and social sectors in Sukajaya Village. It was found that Sukajaya Village has advantages in agriculture and culinary MSMEs but faces challenges such as a lack of government support and understanding of the digital economy. This research also reveals social problems, especially in education. Proposed solutions include improving digital infrastructure, entrepreneurship education, and social interventions for schooling. This research provides important insights into rural economic empowerment that can help Sukajaya Village face challenges and seize opportunities.

This Community Service Activity (PKM) aims to provide training for MSME actors by providing an understanding of the requirements, calculations and procedures for reporting income tax, especially SPT. The partner problem that will be resolved in this activity is that some MSMEs in the Lamongan city area and its surroundings do not understand filling out SPT to report their tax obligations. The method applied to overcome this problem is to provide training through online seminars which are organized in collaboration with several lecturers from the Tax Study Program of the Ahmad Dahlan Business and Technology Institute. This activity was divided into 3 stages: planning, implementation and evaluation sessions. The results of the activity show an increase in understanding and knowledge after participating in training activities. This means that the objectives of this PKM have been achieved.

Ngasinan Etan Village is one of the villages located in Gebang Village. The livelihood as a small businessman from this village is very possible because of the very strategic location close to the Gebang traditional market and the traditional Pucuk padar. The increase in tofu production in Gebang village has positive and negative impacts, the positive impact is that it has increasingly increased the MSMEs of Gebang village and can improve the welfare of the community. The negative impact is the amount of tofu waste that is released, causing unpleasant odors. The main problem asked by these entrepreneurs is the accumulation of dense waste that often affects the environment which causes air pollution as it is delicious. With the consideration of the community specifically tofu entrepreneurs, and with the thought of solutions based on existing theories and research results, the first priority that needs to be done is to improve the management of solid waste management in tofu. Improvements to the tofu mill's solid waste management methods, by providing an understanding of how to manage tofu's basic waste into food products. Utilization of tofu waste can be done by drying and made with a variety of processed products that can be consumed by the community, for example, processed into tempe gembus, beef food, fish feed sources, nata de soya production, tofu waste as organic fertilizer, tofu waste, tofu waste to poultry feed and tofu pulp into processed crackers.Tofu, Gebang, Masaran, Sragen waste

The purpose of this study re-write the understanding of the tax laws and officials tax service on taxpayer compliance with risk prefernces as a moderating variable. The population in this research in taxpayer MSMEs listed in KPP Pratama Demak. The sampling tehnique was convenience sampling method which produced a sample of 88 MSMEs. The analysis methode that used in study is a multiple linier regression analysis. The results showed that an understanding of the tax law and officials tax service have positif significant effect on taxpayer compliance MSMEs partially in Demak residence. The risk preferences cannot the relationship between the understanding of the tax laws with tax compliance and the relationship between officials tax service with tax compliance. Keywords: the understanding of the tax laws, officials tax service, taxpayer compliance, risk preferences