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In facing this situation, the important role of MSMEs in supporting Indonesia's economic growth remains relevant. Even though they have great potential to contribute to the country's economy, there are still many MSMEs that have not registered as tax collectors, so tax revenues in Indonesia have not reached their maximum potential. Apart from that, the phenomenon of tax non-compliance from MSMEs may increase with the existence of regulations governing increases in VAT rates. This research aims to examine the extent to which MSMEs will comply with tax obligations after the VAT rate increase, using qualitative methods with a content analysis approach. The data used in this research includes information about MSMEs obtained from the website of the Ministry of Cooperatives and Small and Medium Enterprises, as well as data regarding the level of tax compliance of MSMEs obtained from the website of the Directorate General of Taxes.

Digitization of cooperatives and the use of technology are strategic steps in increasing economic competitiveness in the Madura handwritten batik sector, especially in Central Pakandangan Village, Sumenep Regency. This program aims to empower handwritten batik artisans through technology integration and digital capacity building. Some of the main activities include Search Engine Optimization (SEO) training, digital financial management through Accountable Digital Financial Management, digital cash book preparation, as well as Social Media Officer training and social media management strategies. The participants were also trained to create creative content, carry out digital branding of batik through logo design and visual branding, as well as build digital partnerships and cooperation. In addition, technological innovations are introduced through the use of night blasting machines to support production efficiency. This approach is expected to be able to increase the visibility of Madura written batik products, expand the market, and strengthen the competitiveness of artisans in the digital era. With a combination of training and the application of technology, this program contributes to the transformation of the digital-based economy in the Madura batik sector.

The term cooperative is certainly familiar to us. If referring to Law No. 17 of 2012 article 1, a cooperative is defined as a legal entity established by an individual or a cooperative legal entity, with the separation of the wealth of its members as capital to run a business, which meets common aspirations and needs. In its implementation, cooperatives not only have goals, principles or principles, but also a foundation. As a unique business entity, cooperatives are different from other business entities. In this case, it can be seen from its membership, where cooperative members are known to have dual identities. Dual identity here means that cooperative members are owners and also users of cooperative services. Indonesian cooperatives are the identity of Indonesian business entities that are established on various foundations. The foundation of this cooperative includes ideal, constitutional, mental and operational foundations.   

The background of this research was the importance of assesing the financial performance  of  cooeratives as an  evaluation for the company’s future development. This research aimed to determine the condition of the financial performance pf the Bahtera Sejahtera Credit Union  based on the indicators of Liquidity Ratio, Solvency Ratio, and Profitability Ratio. The populatiom and samples in this research were the data  from the financial statements of the Bahtera Sejahtera Credit Union  from 2017-2021. The research type was descriptive with a quantitative approach.  The findings showed that the financial performance of the Bahtera Sejahtera Maumere Credit Union in 2017-2021 according to the Regulation  of the Minister  of Cooperatives and  Small and Medium Enterprises of the Republic of Indonesia No.06/per/M.KUKM/V/2006 for the Liquidity Ratio (Current Ratio)  was at bad criteria  with an average yield of 121.00% based on the the standards set, namely <125%->135%. The Solvency Ratio (Total Debt To Total Assets) was in the unfavorable criteria with an average value of 76.37% based on the established standard  of 60%-80%, and (Total Debt To Equity) was in the bad criteria with results the average was 328.03% based on the established standard  of  >200%, while the profitability ratio (Return On Assets) is in the unfavorable criteria with an average value of 1.20% based on established standard  of 1%-3%, and (Return On Equity) were in the unfavorable criteria with an average value of 5.24% based on established standard of 3%-<9%.

Branch Watergate Cooperative This study aims to determine the Application of Rescheduling Policy as an Effort to Resolve Non-Performing Loans at the Bola Branch Watergate Cooperative. The data collection techniques used were observation, interviews and documentation. The data analysis technique used is qualitative analysis, namely data collection and analysis, data reduction, data presentation, and verification or conclusions. The results of this study show that the causes of non-performing loans are: internal factors include: Less selective cooperatives in the analysis of credit, Lack of survey processes and the existence of family relationships. . External factors include mental factors, economic factors seen from the low income of members, member errors in calculating and not understanding well the business made so that they experience failure in managing the business, members are tempted by 3 times the share loan, and lack of communication. The implementation of rescheduling policy as an effort to resolve non-performing loans has gone well and meets the criteria. The rescheduling process was successful because most members were able to pay off the loan.

Cooperatives have a strategic role in supporting the local economy and improving community welfare. However, many cooperatives face challenges in managerial and leadership aspects that hinder their competitiveness. This article discusses the results of community service programs aimed at improving managerial capacity and leadership at the Prosperous Citizen Development Cooperative in Pamekasan. The approach used includes training, mentoring, and hands-on mentoring, with a focus on strengthening strategic planning, operational management, and innovative leadership skills. The target of the program is cooperative administrators and key members who have a strategic role in the organization. The results showed significant improvements in managerial skills, leadership mindsets, and member involvement in strategic decision-making. This program also has an impact on more professional cooperative management, increased competitiveness, and strengthening the cooperative's external network. However, the evaluation of the program identified several obstacles, such as participants' time constraints, low levels of digital literacy, and resistance to change. To overcome this obstacle, it is recommended that there be more focused continuous training, flexibility in implementation time, and collaboration with external parties such as the government and educational institutions. This article emphasizes the importance of strengthening the capacity of human resources to support the transformation of cooperatives into competitive economic entities. This approach not only provides internal benefits for cooperatives, but also contributes to the development of the local economy in a sustainable manner. Thus, this service model can be a reference for the development of cooperatives in other regions.

Cooperatives have a strategic role in supporting the local economy and improving community welfare. However, many cooperatives face challenges in managerial and leadership aspects that hinder their competitiveness. This article discusses the results of community service programs aimed at improving managerial capacity and leadership at the Prosperous Citizen Development Cooperative in Pamekasan. The approach used includes training, mentoring, and hands-on mentoring, with a focus on strengthening strategic planning, operational management, and innovative leadership skills. The target of the program is cooperative administrators and key members who have a strategic role in the organization. The results showed significant improvements in managerial skills, leadership mindsets, and member involvement in strategic decision-making. This program also has an impact on more professional cooperative management, increased competitiveness, and strengthening the cooperative's external network. However, the evaluation of the program identified several obstacles, such as participants' time constraints, low levels of digital literacy, and resistance to change. To overcome this obstacle, it is recommended that there be more focused continuous training, flexibility in implementation time, and collaboration with external parties such as the government and educational institutions. This article emphasizes the importance of strengthening the capacity of human resources to support the transformation of cooperatives into competitive economic entities. This approach not only provides internal benefits for cooperatives, but also contributes to the development of the local economy in a sustainable manner. Thus, this service model can be a reference for the development of cooperatives in other regions.

Although North Sumatra's cattle farms have enormous potential for development, there are still several issues that hinder productivity and efficiency. The comparative advantages and development strategies of cattle farming in the region are the subject of this study. The methods used include literature analysis and secondary data from various relevant sources. The results showed that, although local cattle have advantages in terms of adaptation to the environment, their productivity is lower than imported cattle such as Brahman Cross. Some of the factors that lead to low productivity include poor feed management, limited use of technology such as artificial insemination, and an ineffective marketing system. In addition, this study found that by improving the efficiency of agricultural waste as feed, cattle farming can thrive, the use of biogas and improved marketing systems through farmer cooperatives. Improving the competitiveness of cattle farming in North Sumatra can be achieved through the application of technology and local wisdom-based approaches. This research is expected to help in making policies and strategies to develop more efficient and sustainable cattle farming in the future.

Legal protection for daily cooperatives is very important to ensure that their duties are carried out fairly, in accordance with applicable regulations, and without violating the rights of cooperative members. However, in the implementation of this task, there are often unwanted situations, such as violent crimes that can threaten the safety and integrity of daily cooperative employees. The inability to pay debts can trigger emotions and frustration on the part of borrowers, which in turn can trigger acts of violence against daily cooperative employees in the city of Kupang. Based on the above background, the following problem formulation is proposed: (1) What are the factors that encourage the occurrence of acts of violence against cooperative employees when carrying out collection duties? (2) What is the form of legal protection provided by the government to cooperative employees when carrying out collection duties?. This research was carried out in Kupang City, precisely at the PNM Mekaar Office, Kelapa Lima Kupang Branch. This research is an empirical legal research, which is carried out with a legislative approach and a case approach. The data were analyzed in a descriptive-qualitative manner. Based on the results of the research conducted, it was obtained that: (1) factors that encourage acts of violence against cooperative employees when carrying out collection duties, including: (a) Internal factors, including; (a) morality and education, (b) low consumer income factors, (c) consumer economic pressure, (d) uncontrolled emotions, (e) the influence of alcohol. b) External factors, including; (a) risky environmental factors, (b) social factors. (2) Forms of legal protection provided by the government to cooperative employees when carrying out collection duties, including: (a) Preemptive protection: can mean taking preventive measures. (b) Preventive Protection: This protection involves various policies, regulations, and mechanisms. (c) Repressive protection: actions taken to address, stop, or punish unlawful acts. The author's advice is to report the incident of violence to your superior, cooperative management, or the authorities as soon as possible. Make sure to follow the cooperative's internal procedures related to complaints and handling of violence.

Increasing human resource capacity in business negotiations is one of the strategic efforts to empower the Papuan people. This article is the result of implementing business negotiation training designed by the South Papua Provincial Government, Small and Medium Enterprises Cooperatives, Industry and Trade Service for involving academics from Musamus University the indigenous Papuan community in South Papua Province. The aim of the activity is to improve business negotiation skills to support the sustainability of small and medium enterprises (SMEs) managed by local communities. Training methods include participatory approaches, simulations, and case studies on business negotiations. The results of the training showed an increase in participants' understanding of effective negotiation techniques, business planning, and strategies for dealing with market dynamics.

This community service activity is an assistance that is packaged in the form of counselling. The activity focused on sharing experiences with residents of Kesongo Village, Tuntang District, Semarang Regency. The activity was held at the Kesongo Village Hall with the object of the community who are members of the catfish farming group. Participants who participated in this programme were initially targeted at 50 people from residents who have been involved in or have not been in the catfish farming business. There were about 35 participants or about 70% of the planned participants. The socialisation of this catfish farming mentoring training needs to be conveyed to the community at large. The more people who are involved in catfish cultivation, the more they will understand the importance of having a side business. In addition to the technical material presented related to catfish cultivation, business governance in the form of community-based groups and cooperatives was also delivered. Suggestions that can be given for this activity include that Kesongo Village residents continue to maintain a positive business climate in the catfish farming group.  The abundant freshwater around Rawa Pening should be further enhanced. The more successful small home-based businesses will further improve the welfare of the community.

Every company, whether public or corporate, is established to achieve certain goals. To achieve success, the foundation of competence needs to be considered. Factors are useful to help organizations improve performance. To support the performance of an employee, employees are needed who have performance factors in accordance with the needs needed in a company. This study aims to determine the factors of employee performance seen from indicators of performance knowledge, motivation, organizational culture of the performance of employees of the advanced palm oil plantation cooperative Pirbun West Pasaman in carrying out their duties or work. The research motede used is a qualitative method, data collection techniques are interviews, observations, and document studies. The results of this study obtained the conclusion that the performance factors of employees in the advanced palm oil plantation cooperative (KPS) advanced pirbun pasaman barat are adequate. This can be seen based on indicators put forward by Spencer, namely performance knowledge, motivation, employee performance organizational culture. each of these indicators has been fulfilled in the employees of the advanced palm oil plantation cooperative (KPS) pirbun west pasaman.

The research conducted on this occasion was used by researchers to determine the influence of several variables which include: (1) understanding of accounting, (2) use of information technology, (3) HR competency on the quality of financial reports which in this research is moderated using implementation of the Minister of Cooperatives Regulation. This research has been supported by population data, namely all cooperatives in the Gianyar Regency area with data reaching 1,285 units. In carrying out the sampling process, this research used a purposive sampling technique, so that sample data was successfully obtained with a total of 171 cooperatives. The researchers have chosen a data collection technique using the process of distributing questionnaires. The data successfully obtained by the researchers will continue to be processed with the support of the SEM PLS version 4.0 application. The results of this research succeeded in providing proof that understanding accounting and also the use of information technology produces a positive and significant influence on the quality of financial reports, while the HR competency variable does not produce a significant influence on the quality of cooperative financial reports. Keywords: report quality, accounting, technology, competence

This community service activity was carried out among the members of the Sakinah Tailors' social gathering in the Kampung Bali sub-district of Sungai Serut, Bengkulu City. The members of the Sakinah Tailors' social gathering have the potential to grow because the members or partners already have sewing skills or their own sewing businesses. This is a supporting factor in developing a cooperative. However, they are constrained by limited knowledge about the procedures for forming a cooperative, capital, and how to prepare cooperative financial reports. So far, the members of the Penjahit Sakinah sewing circle have been carrying out savings and loan activities, but the administrators still carry out savings and loan activities in a conventional manner, so they want to form a sharia savings and loan cooperative. Therefore, the Community Service Team from the Faculty of Economics and Business wants to conduct socialization and assistance activities for the formation of a sharia-based savings and loan cooperative. The method used is through direct socialization and assistance activities using the Excel application, followed by posting, adjusting journals, and reporting activities.

Structured and efficient inventory management is very important for cooperatives, which have special operational and logistical needs. This study aims to develop a web-based inventory system and also develop it into a mobile application that is able to support real-time stock and asset management, using Javascript, PHP, HTML, CSS, and implemented on the XAMPP platform with phpMyAdmin support. This system is designed to record and monitor goods accurately, optimize the flow of goods in and out, and provide automatic inventory reports. The waterfall approach is applied in the development of this system, starting from needs analysis, design, implementation, to testing. The results of the study show that this system has succeeded in increasing the accuracy of recording goods, accelerating the decision-making process through data-based reports, and reducing manual errors that often occur in inventory management. This system not only supports operational transparency, but also helps a cooperative in achieving logistical efficiency and resource optimization.

This study aims to determine the considerations used by management in fraud response to cases that have harmed cooperatives and customers, and to determine the loss recovery system taken by management. The subjects and organizations studied are the management of a microfinance institution (ABC Cooperative) in Central Java. The objectives of this study will be achieved by using a qualitative research design, with a case study approach. Case studies are chosen because the unit of analysis is one organization. Analytical research is used to explore how and why a phenomenon occurs. The results of this study explain that the response taken by the cooperative to cases of fraud committed by its employees is termination of employment with several agreements, without involving the legal process. This step is taken to maintain the good name of the Cooperative in the eyes of the public and minimize the expenditure of larger funds. In practice, this study proves and strengthens the theory that most fraud committed by employees is undetected and is often resolved secretly to protect the victim's good name, this estimate is likely to underestimate the actual losses to business and society. This study can also provide practical implications for other cooperative institutions as a reference in making decisions related to similar cases.

This study examines the role of digital cooperatives and MSMEs in driving business modernization to strengthen Indonesia's economy. Cooperatives and MSMEs are essential for economic growth and community welfare, significantly contributing to Indonesia's GDP and employment. However, they face challenges in modernization due to limited technology access and management issues. Using a systematic literature review, this research analyzes the influence of digital transformation on cooperatives and MSMEs, identifying digital technology adoption, collaborative approaches, and governmental support as key factors in modernization. Findings highlight that a structured digital framework, social capital, and policy backing enable cooperatives and MSMEs to enhance operational efficiency, resilience, and competitiveness. This modernization model offers insights into fostering a sustainable, inclusive economy through digitalized cooperative structures. The research underscores the need for ongoing digital adaptation, emphasizing cooperatives' dual role in community development and economic resilience.

Koperasi Simpan Pinjam (KSP) Maju Mapan Jaya is one of the cooperatives engaged in savings and loans. In an effort to provide maximum service to customers, KSP Maju Mapan Jaya has collectors who are tasked with collecting credit installments and taking customer savings deposits directly to the customer's location for the convenience and security of customer funds.Transaction recording is still done manually by cooperative collectors by recording in the savings ledger or loan ledger and then submitting it to the cooperative office. Partners expect assistance in the application of information technology, especially the digitization of collector transaction data to minimize obstacles in the field. The purpose of this community service activity is to help partners provide assistance and implement a digital-based collector transaction data information system.

This research is motivated by the phenomenon of the lag of the Private Islamic Senior High School (MAS) YASTI Singkawang, the second oldest madrasah in the city which has been established since 1991, compared to newer schools that are more popular with the community. The main challenge faced is the small number of students. This condition questions the central role of madrasah principal leadership in improving the quality of education, especially in process standards, to respond to competition. The focus of this research is to examine: (1) the implementation of madrasah principal leadership, (2) supporting and inhibiting factors. This study employed a qualitative method with a field research approach. Data were collected through non-participant observation, in-depth interviews, and documentation studies. Informants in this study included the madrasah principal, teachers, administrative staff, and students. The collected data were analyzed interactively through data reduction, data presentation, and conclusion drawing to ensure the validity of the findings. The results of the study indicate that: (1) The madrasah principal's leadership is implemented collaboratively and participatively, involving all stakeholders in strategic planning and decision-making. (2) Key supporting factors include a conducive madrasah environment and diversified funding sources (BOS and madrasah cooperatives). Meanwhile, inhibiting factors include financial constraints, annual flooding, and a lack of community support and interest. Mitigation strategies were addressed through collaboration with government agencies, universities, and parents/guardians, as well as through simplifying lesson plans to enhance teacher creativity

This research aims to analyze efforts to empower the economy of village communities through improving and developing Micro, Small and Medium Enterprises (MSMEs) using Anthony Giddens' Structuration theory. The research method used is a qualitative approach. The method for determining the research location uses the purposive area method, namely in Jubung Village, Sukorambi District, Jember Regency. Determining research informants used the purposive sampling method. The informants in this research were MSME actors and the village government in Jubung Village. Data collection includes observation, interviews, and documentation, then the data analysis process includes data collection, data reduction, data display, and conclusion drawing. The research results show that the village government in empowering MSMEs in Jubung Village has carried out its role well by providing a special platform or place for MSME actors to enable them to produce and market their goods. Apart from that, the Jubung Village government is trying to propose and seek budget support and technical assistance from related agencies, such as the Cooperatives Service.