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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

            The MBKM ( Independence Learing Independent Campus ) activity organized by the Faculty of Economics and Business, Tadulako University which was held on September 6 2022 to January 10 2023, located in Padende Villsge, Marawola District, Sigi District, we received very good enthusiasm from the local community. The promotion strategy in increasing sales of taro chips business products in Padende Village Marawola sub-district, Sigi district must carry out promotions so that these products can be sold, there are several factors that make taro chips products not develop, namaly: There is no cooperation with the business actors, do not carry out public promotions, or promotions on social media. The aim of this research is to help taro chips products increase sales and be able to compete with other chipproducts.The social approach here is an attempt by universities, especially MBKM students as the main actors in MBKM to integrate themselves (assimilate themselves) into various community activites at the MBKM location. Shep in the process of taro chips products: Observing and surveying taro chips products, and analyzing the taro chip product itself.

This study aims to determine the application of simple accounting carried out by the Pematangs erai tourism village community who have a business. This research approach with qualitative descriptive method. The sample of this research is a business actor in the village of Pematang Serai which is as many as 8 business actors. The data analysis technique used is direct observation using interviews and documentation. The results of this study are Pematang serai is a village in langkat district that has potential in the development of village tourism, the development of this tourist village is supported by the langkat government, people who have a business in the village have not applied simple accounting records.    

The objective taken by the researchers was to find out what the BPOM's obstacles were in controlling the distribution of illegal cosmetics in Gorontalo City, one of the efforts made by the government to improve public health and carry out supervision by forming BPOM. Cosmetic products that do not have distribution permits or are illegal which do not comply with applicable regulations are still a problem for the people of Gorontalo. This can be seen from the existence of cosmetic distribution facilities that sell illegal cosmetics that have not been controlled by BPOM in Gorontalo City. This study uses an empirical juridical legal research method that aims to analyze the problems that are carried out by combining legal materials (which are secondary data) with primary data obtained in the field. From research at the BPOM office, the authors found that there are still many unlicensed cosmetics business actors who commit fraudulent acts in producing cosmetics without a distribution permit with chemicals obtained at low prices without thinking about the impact on the consumers who use them, which causes BPOM's losses. obstacles in distribution monitoring. Illegal cosmetics due to lack of control over goods entering the city area, especially the city of Gorontalo, lack of public knowledge to distinguish genuine cosmetics from fakes, so that the circulation of illegal cosmetics is rampant. In general, people are only interested in cheap prices without being keen to know the basic ingredients for making these cosmetics, cosmetic ingredients that are easily and cheaply found on the market and counterfeiters' knowledge about the composition of counterfeit cosmetics are the contributing factors. Illegal distribution of cosmetics.                

The number of coffee lovers in this millenal era is rapidly increasing, and this fact has become the focus of attention for business actors. This fact has been proven by the increasing number of coffee consumption in Indonesia (Sari, Tety, & Eliza, 2016). Data from Association of Indonesian Coffee Exporters and Industries (2017) shows that in 2010, coffee demands in Indonesia reached 190 millions kg, and in 2016 that number increased to 300 million kg, increased nearly 70% in just seven years. Indonesian people’s habits to gather together for chatting and enjoying a cup of coffee has now  become Indonesian life style (Cita, 2015). This is in line with the growth of cafes in Indonesia, which is now amounting to more than 10.000 cafesand is predicted to continue to grow. In 2013-2017, the total revenue from cafe sector was estimated to increase from USD 3.4 billions to USD 4.16 billions. These facts prove that the number of coffee lovers in Indonesia is growing, since having coffee as breakfast or for afternoon break, either before or after activities, has become a routine for Indonesian people (Sudiyarto, Widayanti, & Kresna, 2012).

Business actors have a purpose in analyzing the business that is run some of the objectives are to condition the effectiveness of the use of capital so that the capital used is not used with things that are not yet important in running a business, for example in buying equipment that should not need to be purchased because the old equipment is still feasible and can be used. One of the businesses that can be done business analysis is a business that produces cakes, one of which is donuts. Potato Donuts are a variety of products that are in demand both from old people, teenagers and children. Revenue = Rp. 2.500,00 x 500 = Rp. 1.250.000,00, Profit = Rp.     232,500.00 Business Profit Analysis that can be done is as follows: With income of Rp. 1,250,000.00, a profit of 232,500 per day can be obtained if multiplied for the amount of demand for a fixed product, then a month's income of 12 x Rp. 232,500.00 = Rp. 2,790,00.00 or usually rounded up to Rp. 2. 790. 000,00. With the analysis of business opportunities, it can also be known whether the capital used so far has been effective, it can be seen from the amount of profit obtained always increases in each time period.

Tax is the biggest source of income for a country in funding the State Budget (APBN). The very large number of MSMEs in Indonesia have a very large potential for levy revenue, so that public authorities must boost levy revenue from MSMEs. However, a significant problem that must be addressed is that the majority of business actors are not registered as taxpayers and do not pay. The purpose of this study is to explain efforts so that business people know more about how to pay their taxes. The preparation of this conceptual article uses a literature review approach. Data collection was carried out by searching and collecting literature sourced from journal articles which were then presented using descriptive analysis. The results of this study indicate that efforts to increase the awareness of MSME actors in paying taxes can use a strategy in the form of outreach about taxation, updating the tax service system, transparency in the management and utilization of tax funds, and making policies or sanctions for MSME actors who do not comply with tax payments.

Based on the observations of Micro, Small and Medium Enterprises (UMKM) actors in Koto Baru, Solok Regency, in general these MSMEs are not optimistic in running their business, it can be seen from the many business owners who are not confident to compete, most of them think they are not able to compete with other UMKM who have run their business first. business, when in fact the products they have can compete and can even be better if they can be managed properly and lack of knowledge and skills about business management and the use of technology, including licensing issues, administrative problems and other simple bookkeeping. The aim is to find out how the competencies and characteristics of Micro, Small and Medium Enterprises (UMKM) in Koto Baru are.This research was carried out at the new Koto UMKM with the address at Koto Baru, Kubung District, Solok Regency, West Sumatra. This type of research uses a descriptive quantitative approach. Sources of data used in this study is primary through the distribution of questionnaires regarding the competence and characteristics of entrepreneurship on business development. The sampling technique was done by purposive sampling, as many as 70 people.The results show that partially entrepreneurial competence has a positive effect on business development, the t-count value is greater than t-table, namely 5.041> 1.9954, and the significant value is 0.000 <0.05 and entrepreneurial characteristics have a positive effect on business development. t table is 4.092 > 1.9954 and the value is  significant 0.000 <0.05. Based on the F test, the Fcount value is 14,642 and the Ftable value is 3,13. This states that simultaneously or simultaneously competence and entrepreneurial characteristics have a positive effect on the development of the Koto Baru UMKM business.  

To meet the needs of life, there is a relationship between business actors and consumers. The relationship between business actors and consumers is interdependence. To protect the interests of consumers, the Consumer Protection Act is urgently needed due to the weak position of consumers towards business actors. The purpose of this study was to determine the form of legal protection for consumers in obtaining 3 kilograms of LPG (Liquified Petroleum Gas) at a price according to the HET (Highest Retail Price). The research method used in this study was a normative juridical research method with data collection through library research and interviews in order to collect and study library materials or secondary data. The result of the research is that regulations regarding consumer legal protection and consumer disputes in Indonesia have been regulated in Law Number 8 of 1999 concerning Consumer Protection. In addition, socialization is needed from the government and related institutions regarding the rights of 3 kg lpg consumers, such as the right to obtain information about the price of 3 kg lpg, information about the availability of 3 kg lpg gas at bases and so on, especially in the city of Surabaya.

Writing this article aims to find out the use of technology, especially in the field of accounting, to know the role of accounting information systems in SME, and the application of digital bookkeeping to SME. The method used is a case study method using related journals. The results that have been obtained indicate that the current use of technology in SME has implemented digitalization in their activities. For example on sales and payments. However, many SME bookkeepers still use bookkeeping manually using paper. Counseling is carried out, it is hoped that with the rapid advancement of technology, currently SME actors can carry out bookkeeping in their businesses effectively and efficiently so that they can create technologically literate SME.

Recording income and expenses in running a business is something that must be applied when carrying out a business activity. Notes or books are very important in human life in rewriting to be used as a reminder and to record important things. Financial Recording is very important as a business actor but many MSME actors forget this. The importance of digital financial literacy can help record financial transactions and make it easier to recap product sales data, then an innovation emerges. An application on the smartphone Buku Khas. Therefore, the purpose of this Community Service is to educate and teach MSME actors to use the Special Book Application. The results of the study show that there are still many MSME actors who still record finances by writing them in a book, therefore the researcher is conducting community service with the theme of introducing technology to MSMEs in order to facilitate business continuity.

This study aims to determine the effect of financial and digital literatures and financial management on the performance of UMKM. This research used quantitative research using associative approach. Data collection was carried out by distributing questionnaires to 30 respondents of UMKN business actors in Cilacap District. The data analysis method used is quantitative analysis using Path Coefficients Test, Modes of Goodness Test, and Hypothesis Testing. Path coefficient value of the influence of financial management on the performance of UMKM. The results of the linear test and the output of column coefficients and T-tables are known that financial management has a significant effect on performance as seen from the p value 0.005 <0.05. Good and correct financial management will provide benefits and advantages for  UMKM  actors.  Several  related  institutions  can  provide  financial  and  digital  literatures training assistance. Training not only provides theoretical knowledge but also provides activities such as workshops and mentoring continuously.

Marketing a product at first glance is easy, but it needs the right method of what marketing means that is right on target so that it can be in accordance with the expected goals and get profits or profits as expected, through techniques of fsn the right theories in managing business ventures, especially in marketing management so that in buying and selling goods or services offered by business actors the best ones are actually chosen. The aim of this research is to find out and explain the implementation of the Marketing Management course to increase the income of a Beauty Salon Make-up Business and the factors that can increase the income of a Beauty Salon Make-up business. The research method was carried out through a sociological juridical approach because to find out how far the Implementation of Marketing Management Courses for Increasing Revenue for Make Up Salon Businesses (Case Study of Alumni of the Cosmetology Study Program Alumni of the Social Welfare Academy of Mrs. Kartini Semarang. The increase in the salon make-up business is growing because of the progress of the cosmetic business that is circulating in the market. This is supported by the fact that many women want to look prettier and more attractive, so they go to salons to beautify their facial makeup. Salon make-up business owners to be smarter in managing their business, both the skills of the makeup artist who always keeps abreast of the latest makeup models and modern and adequate make-up equipment according to current developments.

Sustainable economic growth is one of the national development goals in Indonesia. Micro, Small, and Medium Enterprises (UMKM) play a crucial role in promoting sustainable economic growth; however, UMKM need to adapt to the developments in digital technology to compete and thrive in the market. The digitalpreneur community consists of UMKM practitioners who leverage digital technology to expand their businesses. This community can provide various benefits to its members, such as access to information and knowledge, business networks, and support for business development. This research employs a qualitative method with a case study approach. Data is gathered through in-depth interviews with informants. Based on the research findings, it is observed that the digitalpreneur community can contribute to sustainable economic growth in several ways, namely: 1) Enhancing the capacity and competitiveness of UMKM. 2) Improving market access. 3) Facilitating collaboration among UMKM.

The current business era is experiencing massive changes due to the uncertainty of industry fluctuations and tight competition, making businesses enter the VUCA era. This makes business activists required to adapt to circumstances that are prone to change (Volatility), the uncertainty of circumstances (Uncertainty), circumstances full of complexity (Complexity), and floating circumstances (Ambiguity). Therefore, innovation is needed so that business actors remain active in facing the challenges of the VUCA era. Digital transformation brings many changes in the industrial world. Financial Technology has the potential to play a role in increasing financial inclusion and Business Sustainability. This study aims to systematically highlight the business model of financial technology from the relevant literature. The methodology used in this research is the study of literature. The results showed that the existence of Financial Technology has a positive impact on efforts to increase financial inclusion and Business Sustainability in the VUCA Era, which can be seen from the projected growth of Financial Technology, which has increased significantly. This research is expected to provide a view of the business world in observing the adoption of Financial Technology.

ABSTRACT The rapid development of technology has a very large effect in various fields. One of them is in the field of buying and selling business, which is getting higher and higher competition between business actors. One of the strategies to increase sales is to implement a recommendation for goods, but from the various categories of goods in the store, there are products that are not in demand by customers, so that if left alone, the products that are not in demand will not sell well and will make the accumulation of goods in the store, in addition to that with the many categories, it makes some customers confused to choose products that suit their wishes buyer. Therefore, the author conducts an assessment first by conducting a literature study, which finally the purpose of this study is to make it easier for users and business owners to recommend goods in the store and determine the desired product by implementing a recommendation system on the Rameiki Mart Store website which is taken from the amount of data, this is also beneficial for store owners because the existence of this recommendation system can help as a means of product promotion , as well as in recommendations for the purchase of goods. In this study, the researcher created a recommendation system using the a priori algorithm method.

The behavior of changing the use of technology for business actors is very rapid. Information of system is form of data that has been processed through a certain model into information that can be used by the recipient in making decisions. Some MSME actors with a Data List of product images and detailed information on their products to be marketed to customers using laminated paper. Marketing information using the Website implements CMS with E-Catalog as an alternative solution. Reader and Viewers can view the Catalog privately or together. The treatment of the Plugin model with the CMS that has been embedded on the website is reliable because it is online. Several list images are displayed on WhatsApp Status and social media to introduce products to the public with the aim of increasing sales volume and selling in the market. This is an obstacle if one day people need pictures but do not have complete detailed information. High purchasing power is expected to be created from the spread of E-Catalog regarding products from MSMEs that have been installed on the E-Catalog website. Websites with online CMS can be opened on any device by requiring an internet connection, making it easier for marketing and complete information for consumers, customers and MSME business players.

Abstract. This research was conducted in October 2022. The purpose of this study was to analyze producer surplus and the welfare of toy rental business actors in Sangkala Buana Cirebon Square by using the interview method with 5 respondents who are toy rental business actors in the area. This research uses case study method. The data needed in this study includes primary data obtained directly from the field through the interview process. The results of the study show that the producer surplus is quite high for the toy rental business and the Sangkala Buana Cirebon Square area can be used as a place to open a business that promises profits like prosperity

Financial management ability in terms of financial planning is one of the abilities that must be possessed by Micro, Small and Medium Enterprises (MSMEs) by increasing their financial planning knowledge. The existence of good financial management capabilities can carry out effective, efficient, and useful financial planning, so that business actors are expected to increase the level of welfare in running their business. This community service activity is carried out with the aim that MSME actors have good financial planning knowledge. This community service activity uses the method of material presentation, discussion and question and answer. The result of this activity is that business actors can carry out financial planning on their business activities. By having good financial planning knowledge, business actors in Tiwulandu Village, Brebes are expected to be more advanced, smooth, and prosperous in running their businesses.

Technological developments and increasingly high business competition make MSME actors must have a good marketing strategy to be able to compete with their competitors. This research was conducted to determine the marketing strategy carried out by Ledys Cake SMEs in facing competition in the digital era. The research method in this study uses a qualitative approach through structured interviews with business actors. The results of the study show that MSMEs provide added value and differentiation to the products and services provided, while in terms of price, they apply competitive prices. The application of technology is more widely used in culinary businesses through websites and social media to establish good relationships and communicate with consumers. The researcher concludes that there are several discussions, namely Strategy, Constraints and Solutions. The strategy carried out by MSMEs is that there is a 4P (Product, Promotion, Price, Place) mix. Product strategy in the form of innovation, promotion strategy in the form of price discounts, price strategy for every purchase of cake will get a bonus, and place strategy in the form of flexibility in sending cake orders, so as to maintain and improve the quality of the taste of the cake. Although there are financial constraints and product raw materials, we can still find solutions and alternatives, namely by managing finances and using raw materials efficiently. Then, MSME solutions by maintaining cash flow, product innovation, maximizing social media and delivery services