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In economic activities, welfare is the main thing for the community. This welfare can be seen by the ability of the community to fulfill their daily needs. Micro, Small and Medium Enterprises are productive businesses that are owned and managed by individuals or business entities that have met the criteria as micro-enterprises. With the existence of MSMEs, fulfilling these needs becomes more easily accessible to people throughout Indonesia. This study aims to analyze the role of Micro, Small and Medium Enterprises (MSMEs) in the economy. MSMEs have an important role in creating economic growth, employment, and reducing social inequality. In this journal, we present a comprehensive literature review on the contribution of MSMEs to the economy and the factors that influence the success of MSMEs. We also discuss policy initiatives that support the development of MSMEs and provide recommendations for increasing the role of MSMEs in the economy.   Keywords: The Role of MSMEs, State Economic Welfare, Community Welfare  

This study focuses on investigating the impact of the Covid-19 pandemic on the socio-economic conditions of traders in the Wage Market located in the Banyumas district of Indonesia, specifically in the city of Purwokerto. The Covid-19 outbreak in 2020 brought about significant social and economic challenges worldwide, including within local economies. Indonesia, like many other regions, experienced widespread social and economic transformations as a result. The objective of this research is to examine the specific changes in socio-economic conditions faced by traders at the Wage Market due to the Covid-19 pandemic. To achieve this, a qualitative research method will be employed, involving interviews with traders in the market. These interviews will be supplemented with data collection, including photographs taken during the interviews. The collected data will be carefully processed and analyzed, incorporating insights from reliable sources within the Pasar Wage. Through the findings obtained from the interviews, this study will shed light on the precise impact of Covid-19 on the socio-economic conditions of traders in the Pasar Wage. By exploring the experiences and perspectives of these traders, it aims to provide a deeper understanding of the challenges faced by local businesses in the wake of the pandemic.

Abstract: The rapid development of technology and digitalization currently has an impact on all aspects of life. Current technological developments affect world marketing which is shifting into the digitalization era. This creates a new and easy way for businesses to learn about consumer behavior, brands and services that match the wants and needs of today's customers. The aim of this program is to help MSMEs in the Kedung Baruk Village to maximize social media as a marketing tool. For this program the author uses a special assistance method in implementing the planned program. This assistance program specifically selects MSMEs in the Kedung Baruk Village.

Tofu is a food that is in great demand by the people of Indonesia because it tastes good and the price is relatively cheap. One of the businesses that is active and has a sizeable market potential on the island of Sumbawa, NTB is CV Maik Meres which is located in the Brang Biji village, Sumbawa sub-district. CV Maik Meres is an industry engaged in processing soybeans with 37 kg of large white tofu and 33 kg of small white tofu in one production as the main raw material for tofu products. The purpose of this study was to find out the effective optimization of the production process to be carried out by CV maik meres using the simplex linear programming method. Before using the simplex linear programming method, CV Maik Meres produced 20 prints for large white tofu and 10 prints for small white tofu. From the results of research using QM software for Windows V5, it resulted in an optimization of the production process for large tofu as much as 40,74 prints and did not produce small tofu to get a maximum profit of Rp. 361,166,7 in one production. So that the maximum profit of CV Maik Meres in one production is Rp. 188,440,7 and an increase of 19% from factual conditions.

Numerous businesses are capable of implementing a wide range of tax planning techniques. Tax avoidance, or legally lowering taxes, is one tax planning tactic. Tax avoidance strategies typically use loopholes in the tax code without breaking any of them. In addition, they use tax law gaps to perpetrate tax evasion. While this tax evasion tactic is legal, the corporation using it is still receiving funding from the state. In 2013, 832 foreign investment companies were suspected of engaging in tax fraud in Indonesia due to their five consecutive years of loss reporting and nonpayment of taxes. This study aims to investigate and evaluate the effects of capital intensity, profitability, leverage, and majority share ownership on tax evasion. The Current Effective Tax Ratio is used in this study to generate tax avoidance. Mining businesses that are listed on the Indonesia Stock Exchange for the period of 2017–2021 make up the population and sample for this study. With 37 observational data points, 7 mining companies make up the research sample. A multiple linear regression model is the research methodology employed in this study. Version 22 of the IBM Statistical Package for Social Science was used to process the data for this study. The study's findings demonstrate that tax evasion is not much impacted by profitability or leverage. Conversely, capital intensity and majority share ownership have a detrimental impact on tax evasion.    

A control environment is crucial to preventing businesses at the Makassar Tax Office from committing fraud. Due to its collection of state funds and access to private taxpayer data, including financial and personal identification, it is susceptible to fraud. This study assesses the various elements of the control environment at the Makassar Intermediate Tax Service Office using the COSO Internal Control Framework, 2021 edition. A case study and a qualitative descriptive method are both used in this research. There are 85 workers in this tax office. Semi-structured interviews with twenty informants from different departments were used to gather primary data. Literature reviews, reports, regulations, and internet sources were used to gather secondary data. The use of theme analysis is one of the novel ideas in this study. 37 themes were the outcome, and these served as measurements to assess if the environmental control components were appropriate. The Makassar Intermediate Tax Service Office possesses 28 out of 37 measures, as indicated by the research findings. The findings show that working hours violations are a component of "The organisation demonstrates commitment to integrity and ethical values." The Indonesian Financial Audit Agency's research indicates that for components to function independently, an internal compliance unit is necessary.      

Nganjuk is a Kabupaten in the province of East Java, Indonesia. One of the sub-districts in Nganjuk, Rejoso sub-district, Ngadiboyo village, is a potential producer of shallots. We found that the Ngadiboyo village area is a potential producer of shallots. In addition to shallots, residents use their farmland to grow commodities such as soya and green beans. However, the problem we identified with the village's economy is the need for home industry-based businesses that utilize the main crops to be sold as ready-to-consume products. On this occasion, we want to develop the sale of shallot products to increase the economic stability of the Ngadiboyo Village community. Community service is carried out with a mentoring method through attracting community participation. Assistance to attract participation is focused on developing sales through social media, product photos, and e-commerce. Sales development activities on shallot products are one of the activities to help increase community sales. Implementing this activity is expected to increase sales to help the economy. Therefore, this community service activity is hoped to change the community of shallot product sellers.

This study aims to examine the relationship between entrepreneurial characteristics, venture capital, and accounting information systems with the success of micro, small and medium enterprises (MSMEs) in Bandar Setia Village, Percut Sei Tuan District, Deli Serdang Regency. Quantitative methodology was used to validate this research. The sample size for this study was 42 SMEs from Bandar Setia Village, Percut Sei Tuan District, and Deli Serdang Regency. Questionnaires with Likert scale questions were used for this study. Multiple linear regression and the coefficient of determination are used in SPSS 24 to test the hypothesis after the questionnaire is distributed and verified for validity, reliability, and the classical assumptions of normality, multicollinearity, and heteroscedasticity. According to the results of this study, the entrepreneurial mindset can increase the efficiency of small and medium enterprises. shows how having an entrepreneurial bent can help small and medium-sized businesses succeed. Accounting information systems have an effect on the performance of SMEs, as evidenced by research findings, indicating that adopting such systems can enhance organizational success. Data studies reveal that when a company's capital decreases, it has a negative impact on the company's success. 

The increasing number of urban residents with the increasingly narrow operational land of the fish farming system, telnology is made in a bucket by utilizing automatic feed in the form of an auto feeder made from used cans with the aim of reducing can waste then the inside of the can add with a dynamo and given a food player useful for dropping food with a period of 15 minutes using an automatic feeder and developing kale plant cultivation. This activity is a form of community service carried out by students of the National Development University "Veteran" East Java, Indonesia to help the community to launch businesses and develop business knowledge in Blitar City.  

Community service activities at the Faculty of Economics, University of Surakarta (UNSA) are intended to provide practical solutions for community entrepreneurship activities. This community service activity helps solve business management problems for the community; besides that it can provide practical knowledge to the public regarding the application of accounting economics through counseling activities. The community service held by the UNSA Faculty of Economics took place in Girilayu Village, Matesih District, Karanganyar Regency. The basic problem faced by partners is business management including financial management, human resources, and marketing. The results of this UNSA Faculty of Economics community service activity can help increase the professionalism of partner businesses and are expected to stimulate the growth of new entrepreneurs.

This study aims to analyze how effective promotion can help build customer loyalty in kebab businesses in Wonokerto, and to find out whether the business is feasible or not to run. Qualitative case studies were conducted by conducting in-depth interviews with kebab business owners and several loyal customers, as well as observing promotional activities carried out. This study uses qualitative research methods to collect data and analyze complex phenomena in a specific language and cultural context. In-depth interviews were used to collect data from purposively selected informants, namely kebab business owners and some loyal customers. Observations were also made to obtain information regarding promotional activities carried out and interactions between customers and kebab business owners. The results of the study show that effective promotion can help build and maintain customer loyalty to kebab businesses in Wonokerto. Kebab business owners need to pay attention to customer needs and preferences in designing effective promotional strategies. Effective promotion must be able to attract customers and provide significant added value for them. Therefore, kebab business owners need to understand the characteristics of customers and the market environment to design targeted and effective promotional strategies. So that the business can be declared feasible to run.

Nganjuk is a Kabupaten in the province of East Java, Indonesia. One of the sub-districts in Nganjuk, Rejoso sub-district, Ngadiboyo village, is a potential producer of shallots. We found that the Ngadiboyo village area is a potential producer of shallots. In addition to shallots, residents use their farmland to grow commodities such as soya and green beans. However, the problem we identified with the village's economy is the need for home industry-based businesses that utilize the main crops to be sold as ready-to-consume products. On this occasion, we want to develop the sale of shallot products to increase the economic stability of the Ngadiboyo Village community. Community service is carried out with a mentoring method through attracting community participation. Assistance to attract participation is focused on developing sales through social media, product photos, and e-commerce. Sales development activities on shallot products are one of the activities to help increase community sales. Implementing this activity is expected to increase sales to help the economy. Therefore, this community service activity is hoped to change the community of shallot product sellers.

: Cupak Village is a village that has tremendous potential that can be developed. In addition to the cool air, there are several potentials, including (1) religious tourism at Dewi Kilisuci's hermitage site, (2) Sendang Widodaren, Sendang Drajad, and Mount Pucangan; (3) Agricultural tourism which produces Porang as a flour ingredient, Gadung for chips, Corn as food security; (4) accompanied by the manufacture of handicrafts from local raw materials such as woven pandanus. (5) Production of charcoal which can be developed into Carkol as an export commodity. (6) Camping ground. However, the problem faced is the lack of awareness of local residents in the use of tourism. Cupak Village also has abundant agricultural income but its income level can still be developed through socialization so it is hoped that this activity can immediately encourage tourism in Cupak Village and it is hoped that it can also increase Cupak Village's agricultural income. The purpose of this activity is to get an overview of the qualifications of Cupak Village Human Resources in utilizing tourism potential, processing agricultural products, managing businesses, and overcoming existing problems. To determine activities in HR development that will be carried out appropriately based on the results of HR mapping Cupak Village, Potential, Tourism, Religion, Development  

Community  Service  Partners  in  this  activity  are  Micro, Smalland  Medium  Enterprises (MSMEs) in  the  business  of  producing  and  selling  culinary in karawang.  This MSME  has  been  in  Karawang city  for  more  than  30  years.  However,  the  marketing system that used is still very minimal and conventional. Forthis reason, MSMEs need to be  given  training  on  the  importance  of  using  digital  marketing  so  that  the  marketing system can be better to achieve the desired targets and can support better sales activities. In  addition,  MSMEs  also  provide  assistance  in  creating  business  accounts  in  digital media  such  as  Google  Business  and Instagram,  and  how  to  manage  this  digital  media optimally Output fromthis ativity is a Google business and InstagramBusiness account, scientific articlepublished in national journals, and activity reports. The method used is by provide training to create accounts in digital media for the MSME and how to manage it optimally. The results showed thatdigital marketing strategy assistance by Community Service Partners can be followed up with periodic guidance that can be done effectively and  optimally  in  supporting  MSME  marketing  activities  to  increase  sales  of  MSME businesses

Capital is a very important component in the development of MSMEs. In Cupak village itself, capital mapping is still underdeveloped, the problems faced by MSMEs in Cupak village are very many, especially marketing problems, lack of business capital, and locations that are far from the outreach of other communities. this research usesquantitative method with linear regression analysis because this method consists of one variable. With calculations using SPSS as a tool to calculate the data that has been obtained. With this research it is hoped that it will be useful for MSMEs in Cupak village and can be used as reference material for MSMEs to analyze, implement marketing activities in their businesses, as data assistance for the development of MSMEs and as an evaluation of MSMEs

This article discusses the role of asset management, cost control, and receivables management policies in improving financial resilience amid the Covid-19 outbreak, PT Unilever. The COVID-19 epidemic put tremendous financial pressure on many businesses, including Unilever. The research of this article was conducted using ku research methodologyantitaif.The result of thi re earchmviewAsset Management, Cost Control, and receivables policies have significant potential for Unilever'S long-term financial stability. Effective management of an organization's assets helps improve the efficiency and effectiveness of the use of those assets, enabling the organization to maximize the potential financial benefits of those assets. Effective monetary management can reduce the company's operating costs and increase profitability. A good receivables policy can also help reduce credit risk and improve business license requirements. In conclusion, this article highlights how important it is to use asset management, cost control, and receivables policies to improve a company's financial performance, especially in difficult situations such as the COVID-19 pandemic.

Feasibility study is an evaluation of the feasibility of a business that must be handled. A highly planned feasibility study must be able to know the benefits and risks of existing businesses or that will be carried out, knowing financial statements, marketing and promotional strategies, financial aspects, production processes, and sales targets. All business people, one of which is a meatball seller, must be able to provide innovation for their products in order to compete and continue to be in demand by consumers from various groups. Lately, the smashed meatballs with spicy chili business is one of the business ideas that is fairly modern among the public because this business has different concepts and innovation from meatballs that are generally soupy, so that these meatballs are created again into smashed meatballs that are served with rice, spicy chili, fermented soybean, and fresh vegetables. 

Micro, Small Enterprises, dUMKM) play an important role in the community's economy, especially in creating jobs and driving economic growth. However, MSMEs often face challenges in dealing with increasingly fierce competition and changes in market trends. In the digital era that continues to develop, the development of digitalization of MSME businesses has become an urgent need to increase their competitiveness. The development of digitalization of MSME businesses opens up great opportunities for business growth and development. By using digital technology and online platforms, MSMEs can expand their market reach and reach potential consumers in various regions. Through digital marketing, MSMEs can promote their products or services more efficiently than traditional methods. In addition, by leveraging digital data and analytics, MSMEs can better understand consumer behavior and optimize their marketing strategies. However, the development of digitalization of MSME businesses also faces several challenges. One of them is limited access and understanding of digital technology. Many SMEs do not have sufficient knowledge or resources to utilize technology effectively. In addition, data security and privacy are important concerns for MSMEs in adopting digitization. MSMEs also have to face increasing competition from large companies that have greater resources to invest in digital technology.

Micro, Small and Medium Enterprises (MSMEs) are businesses owned by individuals or groups that aim to grow and develop their business. ChaCha Kitchen is one of the MSMEs in Blitar that has been around for a long time. The problem faced by ChaCha Kitchen is the application of branding which is felt to be ineffective so they feel the need to be re-branded. Assistance and development through product re-branding is carried out in several steps, including changing the logo, product design, creating a website, and registering on the marketplace. The purpose of this research is to help develop MSME businesses digitally and help develop products to make them more attractive. The method used in this service is by observing, interviewing, data analysis, re-branding, and evaluation. The results of this study are ChaCha Kitchen MSMEs, namely Instagram feed updates and also websites that can make it easier for MSMEs to market their products and can increase consumer interest so that income will increase rapidly.

In the current era of globalization, the progress of technology and information development occurs very quickly. Developments in the transportation sector have experienced significant changes with the presence of online transportation services in the form of an application. Online transportation service applications are very easy to use which has an impact on other transportation services. Therefore, the purpose of this discussion is carried out in order to find out how business competition lies therein, including between online transportation service business actors and ordinary (conventional) transportation businesses. Some online transportation service providers in Indonesia include Uber, Grab, Go-jek, In-driver, and others. The services provided by online transportation services are not only in the form of transportation services, but offer food delivery services, online shopping services, and services to deliver packages. Business competition between online transportation services and (conventional) transportation services causes unfair business competition. In this research, the author uses a qualitative research type because the author discusses the business competition between the two by conducting an analysis. The research approach used by the author in this journal is to use a statutory approach.