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Small and Medium Enterprise (UMKM) in Indonesia is one of the cornerstones of the Indonesian economy. Semarang Regency has a lot of business potential which is the main source of livelihood for the local population. The purpose of this activity is to provide training for Small and Medium Enterprise (UMKM) in Jembrak Village regarding business ethics, bookkeeping of financial transactions, marketing of goods and services, product packaging and labeling, and taxation (E-Filing). The implementation method in this activity includes providing material on simple financial bookkeeping and mentoring programs on entrepreneurial activity and simple financial bookkeeping. The main target in this service activity is the business actors of UMKM in Jembrak Village and the wider community in general. The material presented by STIPARI Semarang lecturers in training on the topic of business ethics and simple bookkeeping takes approximately 120 minutes, followed by a question and answer session in three sessions. With this service activity, the authors provide recommendations for holding similar education to other different communities and the need for continuity of activities and evaluation after the community service activities are carried out, so that UMKM actors in Surabaya can contribute to the development of UMKM in Indonesia.

This study aims to determine the impact of  COVID-19  toword buses and the income of Micro, Small and Medium Enterprises (MSMEs) in the Tamalanrea sub-district, Makassar City. This research is a qualitative research with qualitative descriptive analysis method using data collection such as documentation and theoretical studies. Based one the results of research in the Tamalanrea District, Makassar City. COVID-19 has had a significant impact on the culinary trade business, the culinary industry and handicrafts, SMEs have also experienced a decline income during the COVID-19 pandemic and some are even threantened with bankruptcy. The government must make policies that can help the economy of SMEs in the midset of the COVID-19 pandemic. In this way, ME actors are able tu survive in their respective business despite the decline in income. 

The COVID-19 pandemic has impacted all sectors of the Indonesian economy. Many MSME actors close their businesses because of the declining interest in buying people. This activity aims to provide helpful information so that MSME actors receive stimulus funds to re-run existing businesses. They conducted this activity online through a zoom meeting attended by MSME actors from various sectors. Therefore, providing recommendations for MSMEs to sell their products through e-commerce and promote them through digital marketing as a marketing strategy to survive the pandemic. In addition, MSMEs also need to optimize marketing relationships with customers through customer relationship marketing to create loyal customers. Loyal customers have the potential to make repeat purchases and recommend products to other potential customers. By implementing this strategy, it is hoped that MSME businesses can continue to survive and have a positive impact on society and the economy Empowerment of Waqf through the Agricultural Sector as an Effort for Family Economic Resilience

Today there are various kinds of social media for business. Some examples social media for business including Facebook, Youtube, Blogs, Instagram, Twitter, Snapchat. From a variety of social media that are often used by business actors is facebook. Facebook users in Indonesia reach 129.9 million in early 2022. This figure is derived from advertising reach sources Facebook to Indonesian users. Thus, the percentage of users Facebook in Indonesia is equivalent to 46.8 percent of the total population in early 2022. In the world of marketing, social media plays an important role is very important in building a strong customer base for a brand. One of the biggest in Indonesia, of course, is Facebook. In to increase marketing channels, there are recommendations for tools and software Free Facebook marketing at its best. We don't need to spend money to subscribe or buy existing Facebook marketing tools is wrong one is Facebook Canvas.

Today's technology continues to grow and the benefits of using the internet are felt for the users. Some people feel dependent on the internet, including the activities of Micro, Small and Medium Enterprises (MSMEs) in utilizing information technology to run their business, especially in the era of the ASEAN Economic Community (AEC). The purpose of this study is to generally describe the impact of digital marketing on sales volume for MSMEs in Sidorejo village. This research is of a qualitative type, using a triangulation model, which combines structured interview methods, in-depth interviews and observations of MSME actors who are actively registered at the Office of Market Community Empowerment – Cooperatives and City Small and Medium Enterprises. From the research results it is known that digital marketing makes it easier for MSME actors to provide information and interact directly with consumers, expand market share, increase awareness and increase sales for MSME players in Sidorejo village. This program emphasizes the importance of understanding digitization from an early age for Micro, Small and Medium Enterprises (MSMEs) to market products in today's modern business style, and is expected to increase the value branding of these products or increase sales turnover.

One very important aspect in the development of Micro, Small and Medium Enterprises (MSMEs) is the form of granting permits for carrying out business activities, which are given by the authorities to business actors. Legality in a business also has a very important role, because it is used as an indication that the business being established is feasible and running. NIB is a business identity number used by business actors to obtain business permits and commercial or operational permits. The community service activities carried out were creating Business Identification Numbers through Online Single Submission (OSS) and marketing to several small business partners, due to a lack of understanding of gadget applications and a lack of product marketing strategies in Sukamoro Hamlet, Puncu Village. The purpose of this service is to provide understanding to the public about the importance of having business legality and product marketing. The method used is observation. The number of umkm in Sukomoro Hamlet is 11 umkm, and 1 umkm does not yet have an NIB. The UMKM was pleased and succeeded in forming an NIB so that it was able to obtain an NIB legality certificate, namely the "Salsabila" banana chips business. The results obtained from this activity were an increase in product quality and customers for "Salsabila" banana chips.  

Digital marketing promotion media is expected to be an effective choice for UMKM in developing its business and reaching national and international markets. Conventional promotional media costs a lot and is far away more complicated by itself and is no longer a major concern for UMKM players because of digital marketing. The purpose of this activity is to help UMKM business actors use social media as a means for them to carry out promotions and so on. Provide an understanding of the importance of digital marketing in the introduction of their products widely. Can be used as a motivation for them to introduce their products widely. In general, the implementation of this community service activity has gone well. I would like to thanks to the cooperation between the committee and the support of various parties. However, there were a number of things to note after the activity took place, namely, the training participants needed continuous assistance after this activity, because there were still many training participants who were unable to design persuasive messages and utilize digital marketing and other media.

There has been a lot of rapid growth in Micro, Small and Medium-sized Enterprises (MSMEs) in Indonesia in recent years. MSMEs are critical to the overall health of the national economy. They are responsible for creating jobs and generating profits, which in turn helps support other parts of the economy. The development of MSMEs is hoped to reduce the unemployment rate, which will result in an increase in people's purchasing power and growth in the country's economy. The purpose of the study is to see an overview of how business motivation and performance and the impact of business motivation on the performance of business actors. The population is 461 business actors. The sampling technique using the Slovin Formula was obtained by a sample of 81 people. The analysis method in this study uses descriptive and verificatif analysis consisting of regression analysis, correlation, coefficient of determination. The results of the descriptive analysis show that business motivation has a score of 81.36 which means that business actors have excellent business motivation with the lowest score on the expectation indicator and the highest score on the intensive indicator. As for the Business Performance variable, it has a score of 69.52 which means that business actors already have good business performance with the lowest score on the indicator of increasing sales and the highest score on the indicator of increasing profits. The results of the verificative  analysis Business motivation has a significant effect on business performance in the Sukaregang Kulit Industry Center, Garut Regency. Good business motivation is needed to support business performance.

Financial records are the main problem faced by business actors, especially micro, small and medium enterprises. So that the service team of the Faculty of Economics and Business, University of Technology, Sumbawa, provides training and financial records for micro, small and medium business actors for mothers who already have businesses who join the Patra Pertamina Fuel Terminal Badas Sumbawa Women's Union. The method applied to this service is to provide training and assistance related to financial recording and provide assistance in the use of the Si Apik application (Financial information recording application system). The result of this service is that the training participants have obtained basic knowledge of financial records in accordance with standards that have never been done so far. Mentoring is carried out to train data input to prepare financial reports. This service has achieved the expected results and this program continues to be carried out with a mentoring pattern.

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.

In this digital era, business competition is increasingly competitive. A business is required to conduct continuous evaluation. In today's business world, e-commerce is a necessity to increase business competition and product sales. In the use of e-commerce, buying and selling and marketing activities will be easier and more efficient where consumers will find it easier to buy and sell the desired goods without having to leave the house so as to show the ease of transactions, reduce costs and speed up the transaction process. This study aims to create a Blogspot-Based E-Commerce Web Design as a Promotional Media for Kendal Hijab Blessing Boutique. It is hoped that the design and development of an e-commerce blog can help business actors to market their products more broadly so that they can increase sales and make it easier for consumers to transact, especially at the Kendal Hijab Berkah Boutique.  

September 13, 2019, the US Food and Drug Administration (FDA) and the European Medicine Agency (EMA) issued a warning through the official FDA website, that contaminants were found that were thought to trigger cancer. It is known that the contamination is an impurity or nitrosamine compound or commonly called N-Nitrosodimethylamine (NDMA) which is included in chemical contamination originating from chemical elements or compounds that can endanger human health. Symptoms that appear are the skin and the whites of the eyes turning yellow, fatigue, darker urine, and abdominal pain. Based on this, there is a problem that needs to be analyzed, namely how the law protects consumers from consuming these materials, especially in the city of Semarang, are there any obstacles in the effort to protect consumers from consuming drugs containing NDMA. The methodology used in this research is juridical normative with secondary data, which is analyzed by analytical descriptive. The results of the analysis, it is known that the state through various provisions has protected consumers from consuming hazardous materials, including those in Article 8 "Regarding actions that are prohibited for business actors; Law Number 36 of 2009 concerning Health Articles 98, 99, 104 & 106 "Regarding the Security and Use of Pharmaceutical Preparations and Medical Devices" AND Regulation of the Minister of Health of the Republic of Indonesia 101 / MENKES / PER / XI / 2008 concerning Drug Registration. That in this protection effort, the government c.q BPOM is experiencing internal and external obstacles. Internal constraints, namely limited human resources and still low external business actors to meet the requirements for good production methods, with relatively low legal sanctions.   Keywords: Consumer Protection, NDMA Drugs, BPOM

In our daily needs as a human being cannot be separated from the natural resource that is bestowed by God Almighty, especially water. People choose to consume drinking water produced by the Drinking Water Depot (AMD) business because of the need for clean and healthy water for consumption. But it turns out that health is not always guaranteed because the drinking water produced by the drinking water depot (AMD) refills is still found many germs that cause disease (pathogens) and is not safe for consumption because it does not meet the standard of eligibility. Issues to be discussed are the legal protection of consumers for their rights being violated by business actors in refill drinking water depots in Semarang City, and the settlement mechanisms that can be taken to resolve various violations of refilled drinking water depots that do not have a business license in Semarang City. The approach method used in this research is a normative juridical approach using secondary data in the form of library materials, documents, and other laws and regulations related to the research that will be discussed. And the analysis technique used is descriptive analytical. Legal Protection for Water Depot Consumers whose Rights are Violated by Business Actors of Refill Drinking Water Depot in Semarang City, are regulated in Article 60 and Article 62 of the Consumer Protection Law as well as in Article 28 of the Regulation of the Minister of Health of the Republic of Indonesia Number 736 / Menkes / Per / IV / 2010 concerning Procedures for Supervision of Drinking Water Quality, while the Settlement Mechanism that Can Be Taken to Resolve Various Violations of Refill Drinking Water Depots that Do not Have Business Permits in Semarang City are regulated in Article 47 and Article 48 of the Consumer Protection Law.   Keywords: Consumer Protection, Drinking Water Depot (AMD), Business License

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.

Accounting information has an important role in achieving business success, including for small businesses. Accounting is one way to produce financial information that can be used by management as a basis for making strategic decisions. Reports produced include balance sheets, profit/loss reports, changes reports and cash flow reports. All of these reports can be used by information users. For small business actors in villages, it is minimal to have accounting records, most of them make business decisions based on experience alone. Small business development is needed to make it strong, both related to development both external to the company and in managing the company's internal. If from an internal perspective, the management of small businesses still considers that the accounting process is still not very important to implement. Empowerment of business management management is very necessary. Good financial reports can provide useful financial information for making strategic business decisions. This community service is expected to increase the ability of business actors in the villages of Bancak District, Semarang Regency so that they can provide information on the financial condition of businesses that are being run for each reporting period. The community service team of ITB Semarang Accounting Study Program lecturers conducted community outreach activities in the form of simple lectures and training. The results of this community service were well received by participants in the Financial Accounting socialization and training for business actors in Bancak District, Semarang Regency.

The e-commerce market trend is taking place around the world. This trend encourages international trade be more intense. This can be an opportunity for Indonesia to be able to develop its exports rate using e-commerce. Based on this background, this program purposes to provide indeep information to industry and trade players about how to increase their potential and expand the market through international e-commerce. This international e-commerce should be a solution to improve its economic welfare. The method of this program is carried out through assessment and socialization at the location of service, as Kampung Batik Laweyan Solo. Exploration activities were to obtain detailed information about program targets, which are held in August and September 2018. Furthermore, a one-day socialization event is held on 28 October 2018. The results of this program are (1) business actors can obtain information about the potential export by utilizing international e-commerce; (2) for the region, can develop regional potential, regional promotion, and regional economic development; (3) for universities, as a fulfillment of the Tri Dharma elements of Higher Education.Keywords : export, international e-commerce, Kampung Batik LaweyanI. PENDAHULUAN

The development of the economy in Indonesia in the field of trade and industry has given birth to many types of goods and services. Helped with the advancement of information technology and telecommunications in Indonesia, resulting in the vast area of ​​buying and selling transactions to foreign countries. As the largest Muslim population in the world, Indonesia has the potential to become the largest producer of halal food. Business actors not only pay attention to the composition of the medical course, but also need food that is consumed legally. Legal certification of food products as a form of consumer protection against the halal of a product, not only to protect consumers but also as a bulwark to eliminate abuse authorities that harm business actors are only in the interests of consumer protection. The above is the basis for the author to take the title: "LEGAL PROTECTION FOR CONSUMERS OF FOOD PRODUCTS THAT HAS NOT HALAL CERTIFIED". The problem in this study is how the form of legal protection for consumers of food products that have not been halal certified and the legal consequences for businesses for food products that have not been halal certified. This study uses a normative juridical approach. The research specifications used are analytical descriptive. The data of this research are secondary data obtained through literature study which are then analyzed using qualitative methods.  The research results obtained despite regulations made by the Government, in Act Number 8 on Consumer Protection in 1999 and Act Number 33 on Halal Product Guarantee in 2014, that the facts that occur there are still food products that have not been halal certified . Based on the results of the study, legal protection for consumers of food products that have not been halal certified is regulated in Article 45 of the Consumer Protection Act which regulates if consumers are harmed by products, consumers can file lawsuits with business actors as a form of legal protection against consumers. The obligation as a business actor to have a halal certificate is regulated in Article 4 of Law Number 33 of 2014 concerning Halal Assurance System, as a result of the law received by business actors for the circulation of food products that have not been halal certified, namely by providing administrative sanctions and criminal sanctions that are regulated in Article 62 of the Consumer Protection Act.   Keywords: Consumer Protection, Halal Certificate, Legal Effects

The rapid economic and business development affects business actors to enhance their awareness to manage the businessby implementing Good Corporate Governance (GCG). The implementation is aimed to avoid deceitfulness that endangerscompany’s assets. GCG becomes a key of success for a company to grow and earn profit in a long term, so it can winglobal competitiveness. The implementation of GCG in BUMN is not easy. So, it needs more independent and professionalmanagement to do its tasks. The role of independent internal auditors is important in implementing GCG. The internalaudits are required to provide information on sufficiency and affectivity of company’s internal control. An internal auditormust be one who has competency in finance because his role is to watch managerial activities. Besides knowledge onauditing, an auditor is expected to have knowledge on audited substance. Therefore, the competency of internal auditorsare needed to bridge the needs of Commissioner Board on auditing roles and internal controls with constraints absorptionof technical problems in accounting, auditing, and internal control. The result of this research showed that most BUMNs inbanking sector in Central Java have implemented GCG. The internal audits are in line with Commissioner Board, if so theBoard makes mistakes, it will be easily detected.Key Word : Internal audit, Good Corporate Government