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This study aims to determine the application of SAK ETAP in the preparation of BUMDes financial statements in Tuban The data analysis technique in this study is a qualitative descriptive method and only describes the results of interviews and documentation conducted in the field. There were 14 BUMDes analyzed. The results of this study indicate that there are only 13 BUMDes that have financial statements with the advantages and disadvantages of each New Usaha BUMDes, Rato New Business BUMDes, Sama Kai BUMDes, Soro Mandiri BUMDes and Harapan Bersama BUMDes only make a balance sheet. BUMDes Maja Labo Dahu and BUMDes Lu’u Lambu only make profit and loss statements. BUMDes Mantika Lanta only makes reports on changes in capital, BUMDes Damai only makes profit and loss reports and balance sheets. BUMDes Meci Angi. BUMDes Melayu Mekar, BUMDes Mangge Baru and BUMDes Hidi Rasa only make general cash books in the form of cash in and cash out. Meanwhile, according to SAK ETAP, there are five types of financial statements that must be made, namely balance sheets and income statements. Loss, statement of changes in equity, statement of cash flows and notes to financial statements.

Muhammadiyah organization and also their business entity have a lot of branch in various region. In Kabupaten Gresik there are Economy and Entrepreneur Council PCM GKB and many business entity. One of the business entity is Inspirasi Kopi Cafe, that was focusing on food and beverages. This business entity relatively new so it needs more strategic and new innovation for the future progress. Business Model Canvas and Ten Types of Innovation is the most perfect business model to be used for the developmen  of Inspirasi Kopi Cafe. In this research use qualitative approach, that was producing descriptive data from deep interview that was held. The data research collected from four diffent source person. From the result of this research that was developed using Ten Types of Innovation is profit model innovation, Innovation of Serve, Innovation that was involving consument and Innovation product system. Reseracher decide to rearrange the Business Model Canvas that was adopted from the old Business Model Canvas with a research using interview and obeservation method, so that it formed the remodelling business model canvas that can help develop the business entity of Inspirasi Kopi Cafe.

This study aims to determine the effect of attitudes, perceptions, and emotions on the implementation of the inventory accounting system that is run at PT. Flores Business Partners is a company that trades goods. The research population was all employees of PT. Flores Business Partners are 90 people. Meanwhile, the research sample was 55 respondents obtained from purposive sampling technique. Data collection in this research used primary data in the form of a questionnaire. The method of multiple linear regression analysis using SSPS 26. This study shows the results that the attitude aspect does not affect the application of the inventory accounting system. This is because the attitude of employees is classified as good so that they do the job according to the procedures set by the company. Meanwhile, aspects of perception and emotion influence the implementation of the accounting accounting system.

The purpose of this Partnership Program for People is to provide Appropriate Technology for Small Businesses engaged in flower plant nursery. The target of this partnership program for the community is business owners in the field of flower plant nursery. The problem faced by flower plant nursery SMEs is the absence of appropriate equipment or technology in supporting flower plant nursery activities, besides that business management practices have not been touched in doing business, for example simple financial painting and promotion through social media. The proposer of the partnership program in the community agreed with partners to procure appropriate technology in the form of water reservoirs in the implementation of flower plant nurseries, in addition to providing training and assistance in business management and promotion. The operation of the water reservoir will facilitate watering of flower plant seedlings, so that productivity increases. The provision of business management training and assistance has also increased its sales turnover, so that the welfare of flower plant nursery SMEs can be better.

Tanara Village as a Coastal Village has a potential source of food that comes from the sea, but the people around Tanara Village are still very low in consuming sea fish directly, therefore a way is needed so that the nutritional intake / nutrition consumed is able to meet the needs of the community's body. In supporting and encouraging nutritional intake, business actors have an important role to play in creating processed fish products made from marine fish with the aim of increasing appetite because they are stimulated by the results of the product variants created. Business actors must have the courage to innovate their product variants. The Lecturer Team and the KKM Group help provide solutions through assistance in terms of strategies to create innovative variants of processed seafood products for business people. This step is carried out through mentoring and training in creating flavor variants, product packaging and marketing. Another thing is that it is hoped that after the service assistance for business actors they can be more prosperous in the economic field.

Pemerintah menerbitkan UU tentang OJK untuk menunjukkan bahwa mereka benar-benar berkomitmen untuk menindaklanjuti lembaga keuangan yang tidak dapat diandalkan oleh anggota mereka, yang berdampak negatif pada anggota terutama mereka yang kurang memahami dan memahami lembaga keuangan yang baru didirikan. Mereka tidak memperhatikan dasar-dasar operasi lembaga keuangan tetapi hanya teriming-iming oleh balas jasa yang tinggi.Metode penulisan studi ini melakukan penelitian kualitatif deskriptif. Sumber data penelitian ini berasal dari studi pustaka yang menggunakan data sekunder dan didokumentasikan dengan cara yang sesuai. Data sekunder berasal dari buku, jurnal, dan sumber pendukung dan pelengkap lainnya, seperti artikel website.Dalam hal ini, pengawasan dan perizinan usaha koperasi yang modelnya terbatas dari, oleh, dan untuk anggota saja atau koperasi close-loop, akan berada di bawah kewenangan Kemenkop UKM. Artinya, pengawasan OJK pada koperasi open-loop itu baru akan efektif dimulai dua tahun setelah UU P2SK diundangkan atau Januari 2025. Hal ini diharappkan agar dapat meningkatkan kapasitas sumber daya manusia (SDM) supaya menjadi pengawas koperasi open-loop.

Realizing rural economic independence is one of the national development goals and requires village potential, community social potential, and natural resource potential which are actors as well as objects in development. In addition, in realizing independence, it is necessary to optimize village business units. The Village Business Unit is an institution established by the village community that does not focus on profit or profit but must also be managed with social souls, or social entrepreneurship. However, the current reality shows that many villages do not know how to set up and optimize their own business units. As an effort to drive the local and regional economy, a strategy is needed to utilize and optimize the potential of local resources, be it natural resources, human resources or other economic resources. And the service method used is socialization and discussion. Based on the results of the tests before and after the implementation of the activities, it can be seen that there was an increase in understanding before and after the socialization, which means that the community has begun to understand what are the ways to strengthen the economic independence of their village business units.

Christian Religious Education (PAK) is a divine and human effort carried out systematically and continuously, to transmit knowledge, values, attitudes and skills and behavior that are consistent with the Christian faith. Christian religious education is a joint political activity among pilgrims at a time that deliberately pays attention to God's activities in the present. Thus, it can be said that Christian religious education is very important in transmitting knowledge, values ​​and behavior that are consistent with the Christian faith in realizing the vision of the kingdom of God. According to Andreas, there are 2 research approaches that can be chosen, namely the positivist (quantitative) and naturalist (qualitative) approaches.  "Positivist research relies on quantification in collecting and analyzing data to test predetermined hypotheses." Therefore, researchers use a positivist (quantitative) approach. The design used in this research is a survey. A survey is research where the sample is taken from a population with a questionnaire as data collection. The location of the researcher's research was carried out at SD N Osiloa Kupang Tengah for the 2023/2024 academic year, the research period took place from March - May 2023. Based on research conducted by the researcher on the significance of Christian Religious Education (PAK) Teachers' Efforts towards increasing Passion for Reading the Bible in Class III Students At Osiloa State Primary School. The researcher will provide the following conclusions: Based on the research results, it is known that the calculated rs value in the data obtained is greater than the r table. R calculated = 0.999 and r table = 0.684, which means there is a significant relationship between variable There is a significant relationship between variable X: PAK Teacher Effort and variable Y: Students' Passion for Reading the Bible. Judging from the results of calculating the Terminant Coefficient (KP), it is: KP = r² x 100% = 0.647² x 100% = 41.9%. So PAK Teachers' efforts can influence Shiva's Passion for Reading the Bible by 41.9 percent.  

This study aims to analyze how the presentation of financial statements at Village-Owned Enterprises (BUMDes) Bersama Bangkit Mandiri Sejahtera, Nita District. By analyzing the financial statements made by BUMDes Bersama Bangkit Mandiri Sejahtera, Nita District, and adjusting to the statement of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The research method used in this study is qualitative research with descriptive methods. Data collection is done through interviews, documentation and observation. The results of this study show that in the presentation of financial statements made by BUMDes Bersama Bangkit Mandiri Sejahtera has not fully implemented financial statements in accordance with SAK EMKM due to limited knowledge of BUMDes management and the absence of training from related parties.

This community empowerment activity aims to identify optimal use of riverbank land through developing street vendor businesses (angkringan), empowerment focusing on social initiative programs and entrepreneurial training. The methods used to empower angkringan traders include field visits (observations), focus group discussions, and outreach, the activities of which begin with an analysis of land potential along the riverbanks in Sampangan Village. The activity partners are street vendors (angkringan) located around the banks of the Sampangan river, consisting of three groups, namely a group of immigrants, a group of housewives and a group of youth who manage modern angkringan businesses. The results of empowerment for angkringan traders were identified, among others, by carrying out social initiatives, namely entrepreneurship training which covers three main aspects, including marketing, financial management and product development.

Persaingan Usaha Mikro, Kecil dan Menengah (UMKM) yang semakin ketat dalam hal Ekonomi Digital sudah menjadi nyata dengn semakin berkembangnya teknologi. Perkembangan ekonomi digital semakin meningkat akibat pandemic covid-19. Namun tidak semua UMKM di Indonesia sudah menerapkan konsep digital karena kurangnya pengetahuan atau kurang tersediannya sarana dan prasarana pendukung ekonomi digital. Penelitian ini bertujuan untuk memberikan informasi terkait strategi pengembangan UMKM dalam memanfaatkan ekonomi digital.Ekonomi digital harus memperhatikan faktor-faktor pendukungnya di antaranya ketertarikan, sikap dan kemampuan individu dalam menggunakan teknologi digital dan alat komunikasi seperti smartphone (HP), tablet, PC desktop, dan laptop. Di samping itu, strategi penerapan ekonomi digital yaitu meningkatkan pendapatan pasar ke luar negeri, menambah unit produksi dan meningkatkan kualitas produk, meningkatkan proses marketing online. Keterlibatan para warganet baik sebagai pelanggan, sosial media influener, maupun sebagai reseller menjadi faktor penentu dalam ekonomi digital. Keberhasilan UMKM dalam mengembangkan usahanya ini dapat membantu pemulihan ekonomi Indonesia yang mengalami penurunan akibat pandemic covid-19.  

After the Covid-19 pandemic hit for two years, UMKM began to move to improve themselves. The pandemic has made UMKM owners feel their turnover has dropped drastically. One way to increase sales turnover is by increasing customer satisfaction. Customer satisfaction is one of the essential things that UMKM must pay more attention to, by fulfilling customer desires it will increase customer satisfaction and UMKM will gain customer loyalty. Partners in community service this time are several UMKM in the Bareng Raya area, Malang. So that in this community service program, there will be an increase in customer satisfaction by providing knowledge and training on customer satisfaction criteria. Several methods can be used in measuring customer satisfaction, one of which is Service Quality (Servqual). We socialize with partners regarding appropriate criteria to increase customer satisfaction. Partners already understand the meaning of customer satisfaction and the criteria that are expected to be applied in developing their business.

The purpose of this study was to find out how much influence E-Commerce (X1), Product Innovation (X2) and Business Capital (X3) have on Increasing Income (Y). This study uses an explanatory research approach with quantitative methods. The data collection for this research was by distributing questionnaires to 100 respondents. The data analysis technique uses SPSS software version 25, in which the data will be processed, described and discussed to answer and prove the proposed hypotheses.The research results are as follows: (1). E-Commerce (X1) has a positive and significant effect on increasing income (Y). (2). Product Innovation (X2) has a positive and significant effect on Increasing Income (Y). (3). Business capital (X3) has a positive and significant effect on increasing income (Y). (4). E-Commerce (X1), Product Innovation (X2) and Business Capital (X3) simultaneously (together) have a positive and significant effect on Increasing Income (Y).

The government is required to always adjust to what is needed by the community, one of which is the need for decent public services. Collaboration is a stage to give birth to a service innovation in the public sector, therefore collaboration in innovation seems endless to always be discussed by the government as well as organizations and other sectors. In the last ten years, the practice of collaboration and innovation in the administration of the government bureaucracy in Indonesia has been revealed in a number of literatures. One of them is in Penatih Dangin Puri Village, East Denpasar District. According to Government Regulation Number 17 of 2018 concerning sub-districts, it is stated that the task of the Perbekel is in the field of service in the working area. In accordance with the mandate of the government regulation, one form of service in Penatih Dangin Puri Village is business license services through Online Single Submission (OSS), land services, and non-licensing services. The purpose of this research is to find out the collaboration process in the implementation of business license services through the Online Single Submission (OSS) system in Penatih Dangin Puri Village, East Denpasar District and to determine the achievement of collaboration results in the implementation of business license services through the Online Single Submission (OSS) system. in Penatih Dangin Puri Village, East Denpasar District. The theory used by Penta Helix Collaborative according to Howkis (2009: 34) is, optimizing the role of academic, business, community, government and media (ABCGM), in developing goals because it relates to policies made by the government because this theory is a breakthrough and new strategy in In this millennial era, some regional heads have even made the Pentha Helix concept a new strategy to deal with several problems that occur in the region. This study uses a qualitative approach where the qualitative approach is an approach based on the philosophy of postpositivism, while for researching on natural objects, where the researcher is the key instrument, the data collection technique is done by triangulation (combined). Where data analysis is inductive/qualitative, and qualitative research results emphasize the meaning of generalization. Researchers have made direct observations to Penatih Dangin Puri Village. In addition, the authors also conducted observations and documentation studies on existing documents and policies, as well as in-depth interviews with all informants related to the implementation of the Online Single Submission (OSS) permit service.  

Swiftlet's nest is one of the most famous foods in the world. Swiftlet's nest is believed to have very good benefits for the health of the human body. This swallow nest besides having a high price, can also be beneficial for the world of health. In order to get high-value swallow nests, it is necessary to know the types of swallows that can produce good quality nests. This study uses the theory of income in the book development economics by  Sukirno Sadono. The research aims to determine the role of the swallow business in increasing the income of the Sumber Agung community. This research includes field research, with the method of observation, interviews and documentation, while the data analysis used is qualitative data analysis. The results of the study show that the swallow's nest breeding business in Sumber Agung Village is a side business where the average community in Sumber Agung Village has a livelihood as oil palm farmers. The swallow's nest breeding entrepreneurs aim to improve the family's economy by looking at the high selling price of swallow's nests and export value. The risks faced can also be minimized so that there are no substantial losses.

The rapid development of the industry has made the level of competition even tighter. Companies need to pay attention to several things in the face of competition, one thing that really needs to be considered in the order fulfillment process is the need for an effective and efficient inventory system. The purpose of this research is to find out the implementation of inventory accounting information systems in CV. Prosperous Business Development. The method used by researchers for this research is descriptive qualitative method with primary data and secondary data types. The research results obtained are the Accounting Information System contained in the CV. Bina Usaha Sejahtera is still not optimal, one of the contributing factors is the double duty of the warehouse department.

Currently, the MSME financial reporting standard uses SAK EMKM (Standard for Financial Accounting for Micro, Small and Medium Entities). MSME accounting is expected to make and create more structured financial reports. The purpose of this research is to find out how SAK EMKM is applied in preparing financial reports for MSMEs, and to find out what are the obstacles encountered in preparing SAK EMKM-based financial reports. The design used is literature review, articles are collected using search engines such as Google Scholar and Garuda. Based on the research results collected and the author's analysis, it was found that there are still many MSMEs in Indonesia that do not make or use accounting information to run their business. Therefore, when asked about the amount of their assets, they could not provide any information. Small business owners lack accounting knowledge and many of them do not understand the importance of accounting for business continuity and business success.

This study aims to determine the causes of trade competition between traditional and modern coffee shops in the city of Gorontalo and to understand the forms of business competition between traditional and modern coffee shops in terms of Law No. 5 of 1999, based on the title raised in this study, researchers see whether business actors have implemented the law mentioned above. This study uses empirical methods. The data collection process examined by researchers in this study were primary data and secondary data. Data collection techniques that support and relate to this research are direct interviews, observation, documentation and literature study. The results of this study indicate that there are 2 (two) things that need attention, namely first, in the perspective of existing competition, the findings found by the author are more focused on the balanced form of coffee provided from the two types of Warkop in the realm of research, from various types The coffee that several Warkop are trying to offer actually has a tendency for collectors to try to manipulate the market, and in the future this will be seen as a form of unhealthy competition. Second, the form of monopoly that arises in business competition in the realm of research, is the reason for the author to investigate further in applying law number 5 of 1999 concerning the prohibition of monopolistic practices and unfair business competition. If we look at article 13 regarding oligopsony and how business actors apply this law, it is clear that there is a geographical indication that is used by individuals to control the coffee because before the coffee is widely distributed, it must be recorded and directly purchased at a low price by these persons.

The Broiler Chicken business owned by Andien, belonging to Mrs. Tri Winarti, initially operated with a capacity of 12,000 chickens and planned to expand to 24,000 chickens. This study aims to assess the sustainability of the development of Andien's Broiler Chicken farm to 24,000 chickens from a financial perspective. Financial analysis was conducted through calculations of Net Present Value (NPV), Benefit Cost Ratio (BCR), Internal Rate of Return (IRR), and Payback Period (PP). From the calculation results, it can be concluded that the expansion of Andien's Broiler Chicken business from 12,000 chickens to 24,000 chickens is a viable step based on the scenario calculations. The Payback Period (PP) is 1.31 periods, indicating a quick payback of investment as PP is less than 12 periods. The calculation results show an NPV value of Rp 4,936,714,867 using a 6% discount rate (based on the 2023 BRI KUR interest rate), and if using a 7% discount rate (based on the 2023 Mandiri KUR interest rate), the NPV would be 4,633,045,331. The presence of a positive NPV indicates the viability of this business development. The calculated IRR value reaches 22.26%, exceeding the 6% discount rate. The feasibility of the business is also supported by a BCR value of 1.09, where a ratio above 1 indicates the viability of the business.

Usaha Maju is a private company engaged in trading. This company has been around for a long time in Gempolsewu Dk Tegal Kapang District, Rowosari District, Kendal Regency, which is adjacent to TPI Tawang. Usaha Maju does not yet have an information system to assist companies in recording financial statements and merchandise inventory. In managing the old report data, it is still done manually, namely using a notebook in recording the data. data processing is carried out twice, namely when purchasing goods and at the time of sale, resulting in less effectiveness in bookkeeping and financial reporting in the company. Recording of inventory financial reports is still often the difference between the financial statements of purchases and sales. With the problems and background above, the authors finish by implementing the "Inventory Information System Using the Web-Based Fifo Method at PT. Forward Enterprises” in order to facilitate the company in recording the Financial Statements of inventory and also improve companies in the field of Technology. This application uses sublime text 3 software as a text editor and MySQL database.