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This financial report preparation training activity aims to remind MSME business actors of their ability and knowledge in compiling financial reports. This activity is to respond to the difficulties of business actors that they have encountered so far. Inability and ignorance in compiling financial statements make it difficult for them to analyze their financial performance. This training activity lasted for 3 days where the material was carried out by conducting training in the preparation of financial reports then continued with the practice of making financial reports and finally continued with assistance by the team formed for this activity. This activity was attended by 15 MSME actors in Sanrobone village, Takalar. Based on the results of the activities that have been described, the conclusion of community service activities about financial reporting training in improving the Quality: MSME Financial Reports in Sanrobone Village, Sanrobone District, Takalat Regency is as follows: This activity aims to increase the understanding of financial reporting in improving the quality of financial reports for MSME actors. This training activity provides benefits in increasing productivity for MSME actors. The follow-up of activities is expected to be more about continuous training techniques and mentoring for MSME actors

The growth of MSMEs cannot be separated from the competitiveness of products between MSME actors. Competitiveness is an important factor in the success of MSMEs themselves. Several factors that can affect competitiveness include Work Ability and Work Motivation. Both variables are very important in increasing competitiveness which can then accelerate the growth of MSMEs. This study uses the PLS 3.0 Data Analysis method. The results of the study showed that work ability has a positive effect on Competitiveness, while Work Motivation does not affect the Competitiveness of MSMEs in DIY.  

Micro, Small and Medium Enterprises (MSMEs) are business activities that are able to expand employment opportunities, provide broad economic services to the community, play a role in the process of equalizing and increasing community income, encourage economic growth, and play a role in realizing national stability. MSMEs are very important in implementing and maintaining productive and healthy performance. One of those who need an adaptation plan is MSME Goks which is located on Jl. Aru No. 13, Lubuk Begalung Nan XX, Padang City, West Sumatra, 25221. Goks is an ice cream business that offers attractive promotions and has a very affordable price factor. This community service activity begins with surveys and interviews, mapping and identifying problems, formulating solutions, and implementing mentoring activities. The impact of this activity is the expansion of product marketing and business development of Goks Padang MSME actors.    

This research was conducted to determine the effects of religiosity, taxpayer morale, and the tax system of online business actors on tax evasion. This research uses a quantitative method as a research method. The research data used is primary data, with research instruments in the form of questionnaires. The population used in this research was 252,953 MSMEs in the East Jakarta area, based on data from the Central Statistics Agency. The sample used in this research was 100 MSME actors. The data analysis method used was multiple linear analysis with the help of the SPSS version 22 program. Based on the results of the analysis conducted, it can be concluded that religiosity and the tax system have a significant effect on tax evasion, while tax morale has no effect on tax evasion.  

The development of Micro, Small and Medium Enterprises (MSMEs) is an effort carried out by KKN-T MBKM UPNVJT students from group 5 of Mlorah Village. Those who are trying to hold an MSME Bazaar are "KURMAH" which stands for Culinary Ramadhan Mlorah. This activity aims to empower the capabilities and competitiveness of MSMEs. The MSME Bazaar is also an instrument in realizing SDGs indicators. This activity was carried out to provide opportunities for MSME players to make their products better known to the wider community, thereby increasing the number of sales and helping improve the economy of MSME players in Mlorah Village. This activity uses the Participatory Action Research (PAR) method, an approach method that actively involves the community directly to find out where the problem is. From this activity we can observe directly and obtain results for the community such as; (1) insight and understanding regarding MSMEs, (2) improving the community's economy, (3) Creating an entrepreneurial spirit and high competitiveness, (4) Facilitating smooth communication between citizens and between MSME actors.

This study aims to analyze the influence of  financial behavior on non-cash payment behavior and to determine the influence of  financial knowledge on non-cash payment transactions in the community of Raihat District. This study uses primary data by distributing questionnaires to 30 respondents in Raihat District who are MSME actors. This study uses purposive sampling. The data analysis in this study uses multiple linear regression analysis with the results of the study showing that  financial behavior and  financial knowledge have a significant effect on non-cash payment transactions in the community in Raihat District.

Lack of capital and knowledge of technological development to raise capital, the purpose of this service activity is to provide guidance to MSME actors in Ternate city, the method used is FDG, and at the same time direct guidance to fostered MSME actors. The activity participants who attended were 30 people at the implementation of the service. good financial management and effective marketing strategies, MSEs in Ternate City can improve their business performance and contribute more to the national economy. Therefore, continuous training and mentorship are needed to support the growth and sustainability of the MSMEs in Ternate City.

Implementing Community Service (PKM) activities is very important because it will provide an introduction and knowledge about entrepreneurship. Empowerment and development of local potential through digitalization has become the main focus in Medokan Semampir RW 03. This research aims to explain the method of activities carried out in solving problems related to the development of MSMEs in the region. Through this activity method, it is hoped that empowerment and development of local potential can be achieved by improving the problems faced by MSME actors. Steps such as consultation with local authorities, direct approaches to MSME players, as well as providing education and assistance in the form of banners and stickers are expected to help improve marketing and branding of their products. Apart from that, by creating new business ideas such as making grass jelly iced milk, it is hoped that it can encourage innovation and creativity in local businesses. In the process, follow-up and monitoring of MSME actors as well as evaluation of work program results are carried out to ensure the success of implementing solutions and evaluating their effectiveness. It is hoped that the results of this research will provide benefits in improving the economy and strengthening local potential in Medokan Semampir RW 03. By utilizing digitalization and community empowerment holistically, it is hoped that it can create a conducive environment for the development of MSMEs and improve the quality of life of local communities.

Implementing Community Service (PKM) activities is very important because it will provide an introduction and knowledge about entrepreneurship. Empowerment and development of local potential through digitalization has become the main focus in Medokan Semampir RW 03. This research aims to explain the method of activities carried out in solving problems related to the development of MSMEs in the region. Through this activity method, it is hoped that empowerment and development of local potential can be achieved by improving the problems faced by MSME actors. Steps such as consultation with local authorities, direct approaches to MSME players, as well as providing education and assistance in the form of banners and stickers are expected to help improve marketing and branding of their products. Apart from that, by creating new business ideas such as making grass jelly iced milk, it is hoped that it can encourage innovation and creativity in local businesses. In the process, follow-up and monitoring of MSME actors as well as evaluation of work program results are carried out to ensure the success of implementing solutions and evaluating their effectiveness. It is hoped that the results of this research will provide benefits in improving the economy and strengthening local potential in Medokan Semampir RW 03. By utilizing digitalization and community empowerment holistically, it is hoped that it can create a conducive environment for the development of MSMEs and improve the quality of life of local communities.

The management assistance Micro, Small, and Medium Enterprises (MSMEs) based on group mentoring has proven effective in enhancing the performance and sustainability of MSMEs. This study aims to analyze the impact of the group mentoring program on Bakpia Tunas Ngrombo MSMEs. The method used is a qualitative approach with data collection techniques through in-depth interviews, participatory observation, and documentation. The results show that group mentoring can improve managerial capacity, market access, and digital literacy of MSME actors. Additionally, this mentoring program can also enhance product competitiveness and expand the business network of Bakpia Tunas Ngrombo MSMEs.

Empowerment of Micro, Small, and Medium Enterprises (MSMEs) is a crucial strategy for enhancing business capacity and family economic welfare. This community service activity employed a participatory approach and continuous mentoring to actively involve MSME actors in all stages, from planning, training, to evaluation. The results indicate an increase in MSME actors' understanding of proper business management, systematic financial recording, and effective marketing strategies. Additionally, technical skills improved, including the ability to maintain daily cash books, income-expenditure reports, and manage operational costs and business capital. The impact of this activity is reflected in increased income, family economic stability, and enhanced economic independence of MSME actors. These findings highlight that MSME empowerment through a participatory approach and sustained mentoring contributes to family economic improvement, community economic resilience, and inclusive, sustainable local economic development

Objective – This research clarifies the factors that encourage creative economic inclusiveness for MSME actors by examining the effect of optimizing MSME empowerment, the role of digital technology literacy and ease of access for MSME actors. This research also examines analysis direct influence optimization empowerment on digital technology literacy and ease of access, the influence of digital technology literacy on ease of access and the mediating role of digital technology literacy and ease of access. Design/methodology/pe approach – Data was taken from an online questionnaire of respondents, namely MSME actors in Purwakarta Regency. Partial least squares structural equation modeling and mediation analysis using the bootstrap method. Findings – Optimizing empowerment and ease of access has a significant direct impact on the inclusiveness of the creative economy. Both optimizing empowerment and digital technology literacy have a direct, positive and significant influence on ease of access. Optimizing empowerment has a positive effect on digital technology literacy. Mediation analysis revealed that ease of access was unable to mediate the influence between optimizing empowerment and inclusiveness of the creative economy and between digital technology literacy and inclusiveness of the creative economy. Research limitations/implications – This research focuses on three factors that encourage creative economic inclusiveness of MSME actors in Purwakarta Regency. Originality/value – This study offers new insights into the factors that encourage the inclusiveness of the creative economy of MSME players. These findings reveal the importance of optimizing MSME empowerment and encouraging digital technology literacy for creative economic inclusivity among MSME players.

The Community Service Program (KKN) of Raja Ali Haji Maritime University in Toapaya Village has a work program that aims to encourage the advancement of Micro, Small, and Medium Enterprises (MSMEs) by facilitating the creation of Business Identification Numbers (NIB). This study uses a descriptive qualitative approach to understand the process, challenges, and impact of business legality on MSME actors. The results of the activity show that NIB ownership provides significant benefits, including increasing business legality and credibility, expanding access to capital, and opening opportunities to participate in various government programs. The assistance process was carried out through socialization, data collection, technical assistance, and NIB distribution. Despite facing obstacles such as limited digital literacy, internet access, and resistance to change, the collaboration between KKN students, the village government, and related agencies succeeded in helping MSME actors obtain NIBs effectively. With business legality, MSMEs in Toapaya Village were able to increase their competitiveness, expand their marketing networks, and strengthen their role in village economic development. This program proves that MSME empowerment based on business legality can be an important foundation for village independence and sustainable economic growth.

This study aims to analyze the implementation of Government Regulation Number 23 of 2018 in Klambir Lima Kebun Village, Hamparan Perak District, which focuses on its impact on Micro, Small, and Medium Enterprises (MSMEs). PP Number 23 of 2018 regulates the reduction of the Final Income Tax (PPh) rate for MSMEs from 1% to 0.5% for taxpayers with a turnover of less than IDR 4.8 billion per year. This policy aims to ease the tax burden, simplify calculations, and improve MSME taxpayer compliance, while encouraging the growth of new entrepreneurs. This study uses a qualitative descriptive method with data collected through interviews, observations, and document analysis from MSME actors and village officials. The results of the study indicate that this tax rate reduction policy provides significant benefits for MSME actors in Klambir Lima Kebun Village. Business actors feel helped by the lower tax rate, so they can allocate more resources for business development. However, the level of taxpayer understanding of this regulation still varies. Most MSME actors do not fully understand the procedures for reporting and paying taxes in accordance with this policy, so they need further guidance and socialization from the government. This study concludes that the success of implementing PP Number 23 of 2018 at the village level is highly dependent on educational and mentoring efforts for MSME actors. This finding provides insight for the government in designing tax policies that are more inclusive and responsive to the needs of MSMEs.

Empowering MSMEs is crucial for boosting the national economy in the contemporary industrial revolution age. The methods for fostering invention and creativity among housewives in RW 02, Rungkut Kidul Village, are covered in this study. Housewives contribute to the family's financial stability. Women labor to obtain economic stability in the face of uncertain economic situations. And MSME performers make up the bulk of the female cast. By incorporating digital marketing into their product offerings, MSME actors based in RW 02 Rungkut Kidul are attempting to raise the caliber of their output. Furthermore, the bulk of business owners have implemented business legitimacy, MSME actors. But there's a problem: only a small percentage of MSMEs have.

The purpose of this study is to evaluate and assess the impact of taxpayer comprehension, taxpayer awareness, and tax sanctions on compliance with MSME taxpayers in the city of Semarang. A qualitative technique was adopted for the research. Data gathering strategies included the distribution of questionnaires based on the study's criteria. Purposive sampling was utilized in this investigation. The study's findings indicate that Taxpayer Understanding, Taxpayer Awareness, and Tax Sanctions have a beneficial impact on MSME Taxpayer Compliance. It is desired that the Directorate General of Taxes would continue to improve the socialized of taxation among the general population, particularly MSME actors. This is done to promote taxpayers' comprehension and awareness of MSME actors' responsibilities to comply with applicable legislation.

In the era of the Industrial Revolution 4.0, many transformations in various life sectors encourage the community to adopt, including MSME actors. In implementing community service activities in Rejoso Village, Nganjuk Regency, KKNTt-MBKM, students found that MSMEs needed help adapting. The MSMEs experienced obstacles in optimizing product potential and developing marketing methods caused by age and the need for understanding in using technology. Therefore, implementing this community service activity aims to help MSMEs build their business by preparing an activity plan to overcome obstacles that include branding and digital marketing assistance activities. The method used is Planning of Action (POA) through the preparation of stages in implementing branding and digital marketing. These stages are conducting surveys, analyzing the potential and constraints on MSME actors, planning the implementation of branding and digital marketing, signing and handing over MoUs, then carrying out branding activities through mentoring the creation of logos, labels, taglines, and banners of MSME products and digital marketing through mentoring the creation and use of Instagram social media accounts and Shopee e-commerce. The results showed that MSMEs experienced the development of products and marketing methods through activities carried out by KKN students.

In this era of globalization and rapidly advancing technology, the level of competition in finding work and income is getting higher. This is due to a mismatch between the number of jobs available and the number of job seekers. Therefore, we cannot continue to depend on existing job vacancies, but there should be a desire within us to be self-employed. In addition, not all of the existing Micro, Small and Medium Enterprises (MSMEs) have produced the desired output. One of the big challenges for SMEs is the lack of entrepreneurial knowledge and skills needed to manage the business effectively. It is necessary to strive for training that can provide the necessary knowledge, skills and resources to MSME owners so that they can optimize their business potential. This entrepreneurship training method uses two methods, namely training by providing material as well as discussion and question and answer. From the results of the implementation of this training program, the participants' responses were enthusiastic and positive. It can be seen from the enthusiasm of the participants which is reflected in their active participation in the training. The participants also demonstrated their understanding of entrepreneurship which was strengthened by their ability to answer the mentor's questions.

The government is committed to empowering Micro, Small and Medium Enterprises (MSMES) in Indonesia, MSMES are a form of small business whose existence plays a very important role in empowering the community to have independence in the economic sector. MSMEs that are used as partners in community service activities are people who are members of the home industry in the village of Randusanga Wetan, Brebes Regency. This article at least describes the results of the community service process carried out by the community service team from Muhadi Setiabudi University, Brebes, offering assistance services on the importance of business legalization so that it can be more competitive globally. Having a business license is very important for the community, but sometimes there are not a few people who don't want to take care of their business license due to lack of knowledge, limited data, and so on. Through this community service activity, the goals and targets to be achieved in community service activities are business legalization for MSME actors. By having business legality, business actors are expected to be able to compete in the free market era. The method used in this service activity is carried out in the form of counseling and assistance in managing business legality