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Micro, small and medium enterprises (MSMEs) are productive business units that can stand alone and are carried out by individuals or business entities in all economic sectors that have been able to survive amid the economic crisis that has hit since 1997 and have even become a lifeline for the country's economic recovery. In the city of Pekalongan, cooperatives can play an important role in community businesses, such as MSMEs. This is an effort to overcome poverty in society. This research uses a descriptive qualitative approach. The data used in this research is primary and secondary data. Primary data was obtained from interviews with MSMEs in Pekalongan City and secondary data was obtained from various sources, namely from the Central Statistics Agency (BPS), the Financial Services Authority (OJK), journals and articles relevant to research. Sharia cooperatives have products and mechanisms that are based on the Koran and the hadith of the Prophet. In its implementation, the cooperative system is able to provide loans that are far from the interest element which is clearly prohibited by the Shari'a. Cooperatives have various contracts that can guarantee the smooth transaction process for MSMEs that need funds or MSMEs who want to save their funds. From these interviews, the role of cooperatives in terms of MSME capital has great potential. Cooperatives can be a driving force in the growth of the real sector, especially MSMEs. With the presence of cooperatives, it helps the community, especially MSMEs, in realizing and developing their business. Apart from that, cooperative activities do not contain elements of usury, gharar and maysir.    

This research is motivated by the influence of motivation and work enthusiasm on employee performance at the Department of Cooperatives and Micro Enterprises in Depok City. This is done to see how much the level of motivation and morale on employee performance. The research method used is a quantitative method because it is a method used to determine the relationship or influence between two or more variables. Data collection technique through questionnaires distributed to 66 respondents using probability sampling technique with simple random sampling. In analyzing the data, using Instrument Test, Classic assumption test and Hypothesis Test. The results showed that the coefficient of determination was 0.652, which means that 65.2% of the contribution of the Variables of Motivation (X1) and Morale (X2) affect Employee Performance (Y). The conclusion from the data analysis above is that there is a positive and significant influence of Motivation and Work Enthusiasm on Employee Performance at the Department of Cooperatives and Micro Enterprises in the City of Depok.

This study aims to determine the application of financial reportsbased on Minister of Cooperatives Regulation No. 14 of 2015 concerning Guidelines USPPS Accounting By Cooperatives. The research method used in This research is a qualitative descriptive obtained from interviews and documentation. The research findings show that BMT Sumber Barokah Pulau Rakyat has not yet implemented financial reports based on the Regulations Minister of Cooperatives No. 14 of 2015 concerning USPPS Accounting Guidelines By Cooperatives in the presentation and preparation of financial statements. It can seen from the presentation and disclosure of transactions in the financial statements Balance Sheet Report on BMT Sumber Barokah and Temporary Syrirkah Funds combined with liabilities should be presented separately from liabilities.While in its financial accountability, BMT Sumber Barokah Pulau Rakyat only presents a statement of financial position (balance sheet), calculations equity, calculation of remaining results of operations (profit/loss), and statements of cash flows only. Matter is not in accordance with the Regulation of the Minister of Cooperatives No. 14 of 2015 About the USPPS Accounting Guidelines By Cooperatives which suggests there is reports on benevolent funds, reports on sources and use of zakat, as well as notes on financial statements   Keywords: Financial Reports, Implementation of Financial Reports based on Minister of Cooperatives Regulation No. 14 of 2015 Concerning USPPS Accounting Guidelines By Cooperatives

The Bogor District Small and Medium Enterprise Cooperative Service will assist cooperatives and micro, small and medium enterprises in the Bogor district to meet licensing requirements and build their capacity. Facilitation of halal certification licensing, food safety counseling certification, digital and packaging training, and development of new entrepreneurs for micro, small and medium enterprises in Bogor Regency. To find out the influence of leadership style on employee performance at the Cooperative Office of Small and Medium Enterprises in Bogor Regency, and to find out the effect of the work environment on employee performance and to find out the influence of leadership style and work environment on employee performance at the Office of Cooperatives and Small and Medium Enterprises in Bogor Regency. This research is a causal associative research with a quantitative approach. The sample of this research is 77 employees. the sampling technique used random sampling, the data collection technique used primary data and the data analysis technique in this study used the SPSS 25 application. Based on the results of this study it shows that Leadership Style has a partial effect on Employee Performance, Work Environment has a partial effect on Employee Performance. Then Leadership Style and Work Environment together (simultaneously) have a significant influence on employee performance.    

This study aims to determine the Financial Performance of the BMT NUKAS Cooperative in Bojonegoro Regency during the 2020-2022 period. This research will assist in making decisions and determining policies in the future, especially in terms of the financial performance of cooperatives. The variable in this study is financial performance, with a population and sample of all financial report data, especially balance sheets and income statements for the period 2020 - 2022. Meanwhile, the data analysis technique used is ratio analysis with criteria based on the Decree of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06/Per/M.KUKM/V/2006. The results showed that the financial performance of the BMT NUKAS Cooperative in Bojonegoro Regency (1) based on the liquidity ratio: a) Current Ratio average value of 92.72% in very unhealthy conditions. b.) Quick Ratio average value of 96.46% in very unhealthy conditions. c) Cash Ratio average value of 9.60% in very unhealthy conditions (2) solvency ratio: a) Total Assets to Debt Ratio has an average of 106.56% including in unhealthy conditions. b) Total Equity to Debt Ratio has an average of 6.56% in unhealthy conditions (3) profitability ratios: a) Return On Investment has an average of 58.01% in healthy conditions b) Return On Equity has an average an average of 13.61% in unhealthy conditions.

Micro, Small and Medium Enterprises (MSMEs) are buying and selling activities and providing services to the community with the aim of making a profit, but the empowerment of MSMEs is not due to the fact that there are still many obstacles, such as the difficulty for MSMEs to obtain financing facilities from financial institutions, so they are forced to take out loans from loan sharks whose interest rates are high and suffocating. thus causing businesses to go out of business, to overcome this problem MSMEs need Islamic financial institutions with a profit sharing scheme, namely mudharabah contracts or financing/investments which are usually mudharabah products found in Islamic Cooperatives, Indonesian Sharia Bank (BSI), Baitul Maal Wat Tamwil (BMT). The Indonesian Muslim Entrepreneurs Community (KPMI) and the Syirkah Bersama Cooperative (KSBB) are both working together to create a new innovation in the form of Mudharabah Linked Waqf which optimizes and manages cash waqf funds in an organized manner so that it is hoped that it can help MSMEs to develop further.

Blitar City is one of the cities in East Java Province which has a fairly large number of MSMEs. One of the potential MSMEs is located in the Pakunden Village. From the survey results it is known that there is one MSME actor producing Menjes Kyu Chips who has never used digital marketing in running his business. Bearing in mind, digital marketing is an urgent thing for MSMEs to do at this time because it has a positive correlation with business continuity in the future. This community service activity was a collaboration between UPN East Java students and the Blitar City Office of Cooperatives and Micro Small Enterprises. The purpose of this community service activity is to help solve problems as well as provide assistance to MSME actors related to the closeness of digital marketing in the form of making the Shopee marketplace as one of the marketplaces that is widely used by the community at large. The method of implementing this activity is divided into 3 stages, namely conducting socialization, training, and mentoring to the UMKM concerned. The results of this activity are expected that MSME actors can understand the importance of the role of digital marketing and be able to implement it into their business.  

Financial ratio analysis is the basis for assessing the performance of cooperatives in managing their funding sources in a certain period. An analysis of KSP Kopdit Pintu Air's financial performance is carried out in relation to the importance of assessing the company's financial performance so that it becomes an evaluation of the company's future development. In particular, researchers assess the company's financial performance based on the ratio of liquidity and profitability.The research method used is a quantitative method with a descriptive format. The results of the calculation of the ratio are then compared with the standard Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia No.06/Per/M.KUKM/V/2006 concerning Guidelines for the Assessment of Achievement Cooperatives. The results of the study show that the financial performance of KSP Kopdit Pintu Air for 2019-2021, when viewed from the aspects of liquidity and profitability, is generally still below the standards of the Minister of Cooperatives and SMEs of the Republic of Indonesia No.06/Per/M.KUKM/V/2006. KSP Kopdit Pintu Air should make improvements to assets and KSP Kopdit Pintu Air should also reduce and reduce the amount of current debt and further increase the current assets of the cooperative.

This study aims to determine the effect of communication and the work environment on employee morale at the Office of Cooperatives, Industry and Trade in Bima City. The approach used in this research is using an associative approach. The sample in this research is 40 respondents. Data collection techniques used are observation, questionnaires, and literature study. The data analysis techniques used were validity and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficients, coefficients of determination, t tests, and F tests processed using the Statistical Product and Service Solution (SPSS) version 20 program. The results showed that communication (X1) and work environment (X2) have a significant effect on employee morale at the Office of Cooperatives, Industry and Trade of the City of Bima with an effect of 56.2%.

PT. Narasumber Teknologi Indonesia is a company that focuses on cooperative computerized accounting training, technical guidance for the implementation of technology for small and medium-sized enterprises (SMEs), national cooperative software training, sharia supervisory board for cooperatives, computerized management training for cooperatives and SMEs, as well as the digitalization of Micro, Small, and Medium Enterprises (MSMEs). Additionally, PT. Narasumber Teknologi Indonesia serves as a platform for the younger generation to develop their potential as agents of business digitization through the final project of the program activities. This involves providing training and mentoring to local MSMEs as an effort to digitize their businesses and help solve the problems that hinder or constrain the development of local MSMEs. This research provides insights for local business practitioners to implement digitization in their businesses in order to achieve sustainable growth and success for MSMEs in the ever-evolving digital era. The implementation of training and mentoring for local MSMEs is expected to help them Go Digital, improving efficiency and productivity, enhancing product quality and services, and increasing market access for local MSMEs.

The purpose of this study is to evaluate the readiness of cooperatives at the Al-Mu'awanah Islamic Boarding School in applying for halal certification for each of their goods. The results of the knowledge of cooperative management about UUJPH are 81% in the good category, SJH knowledge is 90% in the good category, and HACCP knowledge is 85% in the good category, measuring the level of adaptation of cooperatives to halal-certified cooperatives at the Al-Mu'awannah Islamic Boarding School, with 85% in the good category and ready for halal certification. With this readiness, Al-Mu'awannah Islamic Boarding School is believed to be able to provide the best halal product services to customers and the surrounding community.

This study aims to determine the effect of cooperative size and type of cooperative on the quality of the internal control system in cooperatives in Tana Toraja Regency. This type of research is quantitative research. The data analysis techniques used are: 1) Testing the quality of the data, namely the validity test and reliability test, 2) The classic assumption test consisting of the normality test, multicollinearity test and heteroscedasticity test, 3) Multiple linear regression analysis, 4) The coefficient of determination (), and 5) Test the hypothesis, namely the t test and F test. The results of this study indicate that: 1) the size of large cooperatives has a greater influence on the quality of the internal control system, namely 36.00, while the size of medium cooperatives has an effect of 32.81 and small cooperatives have an influence at 17.20. 2) consumer cooperatives have a greater influence on the quality of the internal control system that is equal to 27.61, while savings and loan cooperatives have an influence of 27.11 and service cooperatives have an influence of 15.54. and 3) Cooperative size and type of cooperative simultaneously have a positive and significant effect on quality internal control system, this is indicated by the significant value of the size of the cooperative (0.000) and the type of cooperative (0.046) <0.05.

Abstract. Organizational culture is very important for the progress of an organization or company. A good organizational culture is expected to be able to influence employee performance and organizational behavior. Maximum performance is also expected to have an impact on organizational behavior. This research was carried out at the Yogyakarta Cooperatives and SMEs Service. This research aims to find out whether the organizational culture in the Yogyakarta Cooperatives and SMEs Service has an influence on organizational performance and behavior. The research method used is quantitative, where data is collected through questionnaires with the sampling method used is saturated sampling, the sample used is all employees in the Yogyakarta Cooperatives and UKM Service, totaling 40 people. Apart from using a questionnaire, researchers also conducted interviews to gain more information about the Yogyakarta Cooperatives and SMEs Department. The data analysis used is path analysis. The results of this research provide the conclusion that the organizational culture used by the Yogyakarta Cooperatives and UKM Service is the "SATRIYA" culture, through existing culture and through tests that have been carried out it is concluded that there is an influence between organizational culture on organizational behavior, there is no influence between organizational culture on performance, there is an influence between organizational behavior on performance, and there is no influence between organizational culture through performance on organizational behavior.

The background of this research is that some micro business actors have been out of business due to the pandemic, and only a small number of micro business actors have been empowered by the Pekanbaru City Cooperatives (diskop) and UMKM Office. This study aims to: (1) find out how the empowerment of micro-enterprises by Diskop and UMKM in Pekanbaru City; and (2) knowing the factors that influence the empowerment of micro business actors by Pekanbaru's Diskop and UMKM. This type of research is qualitative research. There were six informants in this study, and one key informant. The results of this study are: (1) the empowerment of micro-entrepreneurs by the Diskop and UMKM in Pekanbaru City has fulfilled the aspects of good empowerment, because there are already aspects of enabling, empowering, and protecting. The enabling aspect is known from the efforts to collect data on the potential of micro-entrepreneurs. Then the empowering aspect is known from the activities of forming business partnerships, empowering business institutions, coordinating and synchronizing micro business actors with regional stakeholders. Meanwhile, the aspect of protecting is protecting micro-enterprises from adverse events resulting from medium and large business actors through legal protection and advocacy assistance; (2) the empowerment of micro business actors by the Diskop and UMKM in Pekanbaru City is known from two factors, namely internal factors and external factors. Internal factors are factors originating from the Pekanbaru City Diskop and UMKM, such as the limited budget for empowering micro-entrepreneurs. External factors are related to micro business actors, such as the desire to be empowered but not empowered by the Office. In addition, there are some micro business actors who do not support empowerment activities carried out by the office, because they are considered to be less needed by micro business actors. The research suggestions are: (1) micro-entrepreneurs should be given socialization regarding the importance of participating in various empowerment programs by the Pekanbaru City Diskop and UMKM; (2) the importance of increasing the implementation budget for various micro business empowerment activities so that many micro business units can be empowered.

Micro, small and medium enterprises (MSMEs) currently have a very important role as a locomotive driving the economy and eradicating poverty. In addition, MSMEs are one of the most efficient economic sectors for entrepreneurship development which provide solutions to problems of poverty, insecurity, unemployment and can provide solutions for population explosion in a more modern direction in the current era of globalization. Based on data obtained from the Ministry of Cooperatives and Micro, Small and Medium Enterprises (MSMEs) it shows that the number of MSMEs in Indonesia in 2013 was around 57 million units. In the 2012-2013 period, there was an increase in the number of business units by 2.41%. The data shows that MSME is one of the supporting sectors of the economy in Indonesia.

The application of responsibility accounting has a very important role, with the aim of evaluating work results and generating feedback so that future cooperative operations can be better. Accountability accounting can help assess financial performance so that the proper use and use of financial resources can be identified. With performance appraisal it can be known the condition of the cooperative in evaluating the results of activities so that it can be used to measure success in KUD Tani Wilis. This study aims to determine the application of profit center responsibility accounting in assessing financial performance. In this study the data used are primary data in the form of an overview, vision and mission, as well as cooperative organizational structure, and secondary data in the form of profit center accountability reports. Sources of data collection in the form of interviews and documentation with quantitative descriptive analysis techniques. The results of this study indicate that the application of responsibility accounting in KUD Tani Wilis is inadequate because it is not fully in accordance with the requirements of responsibility accounting. The results of financial performance in terms of profit center based on the analysis of Gross Profit Margin, Operating Profit Margin, and Net Profit Margin show unfavorable financial performance results. Cooperatives need to implement responsibility accounting in accordance with responsibility accounting requirements by separating controllable and uncontrollable costs, as well as providing account codes for these accounts in the accountability report so that it makes it easier for cooperative managers to control costs and see who is responsible if irregularities occur. Cooperatives must also pay more attention to the increase in cost of goods sold, and minimize production costs and operational costs as well as optimize sales/revenues and evaluate business costs or operational costs, so as to increase profits. By evaluating business costs or operational costs carried out by cooperatives in an effort to increase efficiency where economic resources can be used effectively so that costs are not wasted so that the profits obtained are more optimal and can improve the financial performance of cooperatives.  

 The mentoring program for small business actors was initiated by the Ministry of Cooperatives and Small Medium Enterprises which aims to increase awareness and capabilities for business actors. On the other hand, the program can reduce the high rates of poverty, unemployment, and disparities between regions in Indonesia. Beginning with human resource improvement program activities as executors of activities. It is expected to be able to solve the problems of business actors from various aspects of capital, market, technology, and business governance. The method used in identifying all the problems faced by them as business actors are by using training methods that suit their needs, including entrepreneurship training, market-winning strategies, and mastery of effective and efficient technology and this training can be carried out continuously to increase the profitability company.

This study was conducted to determine the factors that affect tax payer compliance in Semarang such as taxation awareness, taxpayer motivation, taxpayer's economic level and attitudes of tax payers on the implementation of sanctions and fines on UMKM in Semarang.The population in this study is Mandatory UMKM in South Semarang active as many as 74 UMKM consisting of 6 area data obtained from the Department of Cooperatives and UMKM in Semarang. The sampling method was conducted by census method, that is the amount of tax payer population of UMKM in South Semarang was all used as sample in this research. The results showed there was a significant and positive influence between the consciousness of taxpayers have a positive effect on taxpayer compliance. partially there is no significant and negative influence between tax payer motivation has a positive effect on tax payer compliance, partial there is a significant and negative influence between the tax payer's economic rate have a positive effect on tax payer compliance, partially there is no significant and negative influence between mandatory attitude the tax on fine sanction strengthens the influence of taxpayer's awareness of taxpayer compliance, partially there is no significant and positive influence between taxpayer's attitude on the implementation of fine sanction strengthens the influence of taxpayer motivation on taxpayer compliance, there is no significant and positive influence between attitude the taxpayer on the fine sanction strengthens the influence of the taxpayer's economic level on taxpayer compliance.

The existence of organizations such as Islamic financial institutions that help improve the welfare of society according to their function, namely saving money and providing loan assistance for business capital and comsumtions. There are various types of LKM, one of which is cooperatives. This study aims to determine the..influence of social factors and./personal factors on people’s decisions to use the services of KSU Surya Muhammadiyah, either partially or simultaneously. This Study used a quantitative method using 50 samples taken by purposive sampling method from the KSU Surya Muhammadiyah customer population. Data collection technique were interviews, observation, questionnaires, and documentations. Then, the questionnaires were tested with validity and reliability tests to ensure the accuracy of the questionnaires. Furthermore, classical asumption tests and hypothesis tests were carried out including multiple,,linearregression tests, the coefficient of determination (R2), t-tes, .and F-test. The results of this study are as.follows: (1) social factors have effect on people’s decitions to use services of KSU Surya Muhammadiyah, with a t .count of 2,254 while .t table of 2,012 or t count < t table..and a significance level of 0,026 > 0,05. (2) personal factors influence people’s decitions to use the services of KSU Surya Muhammadiyah, with a t count of 3,093 while t table is 2,012 or tcount > t table and asignificance level of 0,003 < 0,05. (3) social and personal factors simultaneously influence the community’s decition to use the services of KSU Surya Muhammadiyah. Where the sigvalue is 0,000 < 0,005 and F count is 79,385 > F table 3,20. It can be concluded fromthe test results, namely: (1) H1 is accepted,,and H0 is rejected, (2) H2 is a accepted and H0 isrejected, (3) H3 is accepted and H0 is rejected. If the number of customers decreases, it is necessary topay attention tothese factors anything that can influence customer interest in choosing at KSU Surya Muhammadiyah Pematang Kolim Village

 In Indonesia, there must be a business entity that plays a role in creating an advanced, just and prosperous society, which prioritizes mutual welfare, and a form of business called a cooperative.  One of the cooperative performance indicators that is important to analyze is the remaining results of operations, which can be used as a source of income for the cooperative and its members.  Through this analysis, it is hoped that detailed and comprehensive information can be obtained regarding the performance of cooperatives in the province of East Java, especially in terms of remaining operating results.  This information can be used as a reference for cooperatives and the government in formulating more appropriate strategies and policies in developing cooperatives in the region, as well as encouraging more inclusive and sustainable economic growth.  In the economic structure of this province, there are two types of cooperatives that play an important role, namely sharia cooperatives and conventional cooperatives.  One of the provinces in Indonesia that has a large number of cooperatives is East Java.  Such as consumer cooperatives, savings and loan cooperatives, agricultural cooperatives, farmer cooperatives, fishing cooperatives, credit cooperatives, producer cooperatives, and a large number of other types of cooperatives are among the many types of cooperatives.  In East Java, there are various cooperatives that have succeeded in increasing the welfare of members through good and efficient business management.  Apart from own capital, there is also capital from outside the cooperative which affects the SHU level in East Java Province.