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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.

Community Service is an obligation for lecturers to carry out the Tridharma of Higher Education. The activity was carried out on June 18, 2022 in Jelamung RT 05 RW 02, Kemujan Karimujawa which was attended by 12 participants. The purpose of this service is to know how to maintain fishing boat outboard engines in general, which is used to change the engine oil, cleaning the air filter and fuel filter, testing the injectors and adjusting the valves, in addition it is to know the reason why the engine cannot start. Therefore, someone should check the fuel flow, opening the fuel filter and cleaning it. The implementation of this program is for fishermen’s beneficial, hance they can maintain and overcome engine damage for the sake of progress and increase the income.

One of the most important business sectors for Indonesia's economic development is Micro, Small and Medium Enterprises (MSMEs). The purpose of community service activities to train simple bookkeeping for entrepreneurial women in the Malay Village of Kota Piring is to be able to make simple bookkeeping so that they are orderly in carrying out financial records, so that expenses, income and profits can be seen. The method used is by way of training. The result obtained from this activity is to increase the ability and competence regarding new insights in running their business through simple bookkeeping that is easy to apply.

Sentiment analysis of comments from visitors to tourist attractions and the public on tourist attractions in Sukabumi Regency which is one of the areas with various categories of tourist objects and is a sector of economic income for the surrounding community or for related parties such as the government and managers, in sentiment analysis research This includes using the Nave Bayes classification algorithm to examine the sentiment of tourist visitors and the performance of the classification model used. The data used in this research was taken from the website from Tripadvisor and Google Maps using a crawling technique, which then processed the data by a pre-processing process and then applied a classification to the data and got a sentiment visualization by processing word frequency on tourist visitor sentiment data. The results of the accuracy of the model used were re-tested with the k-fold cross validation method and the results of sentiment visualization got the frequency of words that most often appear on negative sentiment labels are garbage, beaches, lacking, places, roads, parking, dirty, entering, caring, clean , expensive, pay, manage, good and water.

Carangwulung village located in Wonosalam sub-district, Jombang district has the potential of abundant natural resources from plantation products ranging from bananas, durian, salak, to coffee. The large number of products produced in the Segunung Traditional Village is an interesting addition for implementers to focus on increasing promotions and marketing activities that can be carried out independently by the Segunung Traditional Village. The facilities owned by the Segunung Traditional Village ranging from coffee plantations, coffee shops, and springs should be able to make economic potential and tourism education potential that can be offered and make Segunung Traditional Village into a village that has independence in terms of the creative economy. However, the potential possessed by this Traditional Village is still not a tourism product that is well packaged and attractive for tourists who visit in a sustainable manner. This is partly due to the fact that activities have not been documented, village products are not properly published and are not published in an interesting way. Dusun Segunung has several social media options, but partners feel that creative content ideas are very difficult to grow. Starting from how photos, videos of creative products and designs can be managed properly and produced sustainably. The method of implementing community service is in the form of consultation, socialization and assistance on digital marketing strategies, especially in the form of creative videos and social media management. The socialization and mentoring covered material and practice on videography and video editing techniques using simple technology, smartphones. Through this activity, partners are expected to be able to optimize social media in promoting the potential of their villages, events and business products in order to reach a wider market so that business development and progress can ultimately increase the income of the Segunung Traditional Village.

Utilization of local raw materials available in the market can be the basis for the development of entrepreneurship training activities at the Gembor Farmer Group in the Benpasi area. In the implementation of this activity, it is done by looking for several people who are members of farmer groups or communities in the area to join in developing these activities. This is done to provide knowledge to the community to take advantage of the existing potential so that the resulting product can be sold at a reasonable price at the consumer level and provide hope for an increase in demand for a product. One form of this entrepreneurship is by training to make some processed products or market snacks such as several kinds of cakes which can later be used for the sales process to consumers. This will have an effect on increasing the community's income if the price is sold in accordance with the costs incurred. This training program is carried out by providing a positive influence on knowledge for the community so that in the future they can also play a role in developing these activities.

The community service program to improve the tourism economy at Tirang Beach, Semarang aims to increase community income through developing tourism potential on the beach. This program will be implemented through tourism product development activities, improving the quality of tourism services, and skills training for the surrounding community. The method to be used in this program is data collection through a survey to find out the tourism potential in Tirang Beach, and the needs and expectations of tourists. Furthermore, tourism products will be developed in accordance with existing potential, such as developing culinary specialties from the beach, developing handicrafts, and developing natural tourism activities such as snorkeling and diving. In addition, there will be improvements to the quality of tourism services, such as developing tourism infrastructure, making information boards, and training the local community in good and friendly tourism services to tourists. In addition, skills training will be conducted for the surrounding community to improve the quality of tourism products and services provided. The expected results of this program are increasing people's income through developing tourism potential in Tirang Beach, as well as improving the quality of tourism products and services provided. This program is also expected to attract tourists to visit Tirang Beach, so as to increase tourism potential in the area. With this program, it is hoped that the surrounding community will become more independent and be able to improve the economy through existing tourism potential. Thus, a healthier and more sustainable environment can be created through sustainable economic development.

The problem that almost every developing country faces is poverty, and Indonesia is no exception. The root of the problem of poverty is that people cannot live properly. This has an impact on the quality of human resources, thereby reducing productivity and lowering the income of the community itself. Community income, unemployment, health, education and environmental conditions are factors that influence the occurrence of poverty problems. The poverty rate in North Sumatra is still relatively high compared to other regions, but North Sumatra is not included in the 10 poorest areas in Indonesia. Analyzing the effect of HDI on poverty is the aim of this study. This study uses simple regression for the research method and is processed using the help of SPSS 26 software. Through this study it can be seen that HDI has a significant effect on poverty in North Sumatra.

Management of zakat funds requires an institution that handles it in a professional, trustworthy and accountable manner, starting at the central level to the regional level (read: at the lower level it is called UPZ). UPZ (Zakat Collector Unit) is an institution that collects as well as distributes or distributes zakat, formed and officially issued by the local regional BAZNAS. The purpose of its establishment is in accordance with the mandate of Law No.23 of 2011 concerning zakat, namely by becoming UPZ BAZNAS, UPZ operations have been standardized according to the principles of proper zakat management. The services provided by UPZ BAZNAS are more optimal with the authority to provide Evidence of Zakat Deposit (BSZ) printed by BAZNAS. The BSZ can be used as evidence that the zakat paid can be calculated as a deduction from taxable income (zakat as deductible items). One area in East Java in Gresik Regency, Dukun District, has formed a UPZ which is coordinated by the Dukun District UPZ Coordinator who oversees several UPZs, be it Village UPZ or Mosque UPZ and Taklim Assembly UPZ. The existence of the UPZ Coordinator is quite effective in coordinating the management of Zakat, Infaq and Shodaqoh (ZIS) for Muzakki (Zakat Givers), or Mustahik (Zakat Recipients) and Munfiq (Shodaqoh Givers). The potential of ZIS in Dukun Subdistrict, Gresik Regency is quite high, both from the trade, agriculture or animal husbandry sectors as well as from the professions through Professional Zakat. From the early 2017 formation of UPZ until 2021, there was a significant increase. From simply recording ZIS acquisitions to making direct deposits to BAZNAS Gresik, the nominal amount of potential starts from the acquisition of 800 million rupiah to more than 3.5 billion in 2021. This is none other than community participation after going through education and socialization from the Coordinator UPZ either through official or non-official forums such as Friday Khutbah, Tarawih Kultum or existing Taklim Assembly activities.

The Covid-19 pandemic has had an impact on various sectors of life, including a shock effect for the banking industry. The decline in bank credit growth in mid-2020 is evidence of the shock effect. To anticipate various effects, the central bank supports the government by issuing various policies. BPR is growing rapidly in both urban and rural areas. BPR is seen as able to directly touch the community and small business owners with various financial activities. However, at the beginning of the COVID-19 pandemic, OJK recorded a very high credit restructuring value. Similar conditions were also experienced by BPRs in the Residency of Semarang. This study aims to determine whether there is a difference (which is a shock effect) in the financial performance of BPR before and during the covid-19 pandemic. The sample obtained by purposive sampling method is as many as 62 BPR located in the Residency of Semarang. This study uses secondary data in the form of quarterly BPR financial reports. Financial performance analysis was carried out using the CAMEL method. As a result, financial performance in terms of the capital ratio (CAR) and liquidity ratio (LDR) was proven to be affected by the shock effect of the COVID-19 pandemic because there were significant differences between before and during the COVID-19 pandemic. Financial performance in terms of asset quality, management ratios and income, each of which is measured by the ratio of NPL, ROA and BOPO, it is proven that there is no difference between before and during the covid-19 pandemic.

Community Service entitled Making Liquid Organic Fertilizer from Vegetable Waste involving the Taru Mulyo Farmer Group in Karangpalem village, Kedawung sub-district, Sragen district which cares about environmental conservation, has been carried out on May 25, 2021. The purpose of this activity is to utilize household waste from waste The vegetables are then developed to make liquid organic fertilizer. Thus the environment becomes clean and healthy, and is able to increase the income of partners. The resulting output target is a packaged liquid organic fertilizer product as well as the Adi Widya Service journal, and Presentation at Senadimas. To realize the output targets, the methods applied include counseling, training, mentoring and at the same time direct practice. In order for this partnership program to be sustainable, periodic monitoring and evaluation are carried out.

Oyster Mushroom (Pleurotus ostreatus) is one of the commercially edible mushrooms, has high economic value and is prospective as a source of income for farmers. Along with the increasing demand for oyster mushrooms, business opportunities for oyster mushrooms have promising prospects. Based on this, it is necessary to provide counseling and assistance for the production of Oyster Mushroom cultivation in Jambesari Village. The purpose of this service program is through education and demonstrations on how to manufacture and process mushroom growing media (baglog), sterilize mushroom growing media inoculate mushroom seeds into baglog, maintenance, harvesting and packaging in order to build an oyster mushroom cultivation business to improve the community's economy and make it as a superior product. The results of community service in counseling and assisting in oyster mushroom production are: 1). Partners are able to make oyster mushroom growing media by utilizing organic waste which is abundant, cheap and easy to obtain from the surrounding environment, namely sawdust so that sengon wood waste can be utilized so that it can make the environment cleaner and free of waste. 2). Cadres/target groups have expertise in oyster mushroom cultivation. 3). Increasing public knowledge that oyster mushroom products can be used to add nutrition or menus can also increase family income.

The purpose of this community research is to increase community understanding of the concept of trading goods in the domestic market through the digital economy so that there is an increase in income to the community in Kota Pari Village, Pantai Cermin District, Serdang Bedagai Regency. The specific target of this community research is that the village community knows the concept of trading goods in the domestic market and the digital economy, for example in the traditional market closest to the settlement and the village area markets, and how the trade can expand its marketing network. The materials to be presented in this research are: Domestic market goods trading and the digital economy are related to increasing community income through community knowledge and skills related to the prices of agricultural products and home industry business products that will be traded throughout the village and urban areas. From this research, it is hoped that the community in Kota Pari Village, Pantai Cermin Subdistrict, Serdang Bedagai Regency, can know and understand the impact of domestic market trade in goods, such as the selling price of agricultural products, home industry business products, or other business products to increase the community's income.