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UMKM is an economic platform for the community which is a basic component in the development of economic pillars starting from the lowest level, small and medium enterprises (UKM/UMKM) are types of companies in Indonesia which are owned by individuals or business entities in accordance with the criteria set by Law No. 20 of 2008. UMKM is able to defined as business run by individuals, households, or small-sized business entities. The classification of UMKM is based on limits on annual revenue turnover, total assets, and number of employees. The development and quality improvement needs to get serious support for its further growth, this is not only in terms of capital and ease of doing business, but also needs to be done in terms of management up to the ability of the perpetrators, one of that the UMKM perpetrators must learn about management, especially in financial management, starting with simple things such as preparing a cash book. Most UMKM are run by individuals who do not have special skills. UMKM run as they are and do not have a good financial planning system and financial management system, this is one of the weaknesses of UMKM, so they cannot make plans for future business development. The cash book preparation training aims to increase the financial management capacity of Micro, Small and Medium Enterprises (UMKM). The training method is designed to provide a basic understanding of accounting principles, financial statement preparation techniques, and practical applications that are relevant to the needs of UMKM. This training program is expected to improve the quality and financial performance of UMKM, so that they can be more competitive and sustainable in the market.

The culture of corruption that is pervasive in Indonesian society presents major challenges for Correctional Institutions, especially in maintaining financial integrity. The prison treasurer has a strategic role in responding to this phenomenon through a series of steps such as implementing a transparent financial management system, increasing strict internal supervision, and regular training for employees regarding ethics and integrity. Apart from that, community involvement and collaboration with external institutions are also needed to strengthen accountability and ensure that efforts to eradicate corruption are effective. Through a comprehensive and collaborative approach, prisons strive to create an environment that is clean and free from corruption. These efforts are not only focused on internal reform, but also on strengthening relations between government institutions, civil society and the private sector, in order to build a system that is more accountable and has high integrity. In the midst of existing progress, significant challenges still hinder this effort, but multidimensional efforts are expected to provide long-term positive impacts.

This research aims to analyze the regional financial management system in achieving development performance in Bandar Jaya Timur Subdistrict. The research method used is descriptive qualitative with data collection through interviews, observation and documentation studies. The research results show that the regional financial management system in Bandar Jaya Timur Subdistrict is not optimal. Budget planning is still not fully participatory, coordination between village and sub-district governments still needs to be improved, and monitoring of budget realization is not carried out regularly. This has an impact on development performance achievements that are not yet optimal, such as basic infrastructure development, developing local economic potential, and improving the quality of public services. To improve development performance, it is recommended that regional governments optimize regional financial management systems by increasing transparency, accountability and community participation in the budget planning, implementation and monitoring processes.

This research aims to analyze the effectiveness and efficiency of the DIPA fund financial management system on the transparency of the use of UKM kronika. This type of research uses a qualitative approach with descriptive methods. The data sources used in this research are primary data through field observations and in-depth interviews, as well as secondary data from related documents. The results of the research show that the effectiveness of the DIPA Fund financial management system in chronic UKM is still not optimal, as can be seen from inadequate planning, minimal community involvement, and indications of misuse of funds. In terms of efficiency, it was found that there was convoluted bureaucracy, lack of supervision and cost control, and not optimal use of information technology.

Karang Taruna seen from the age factor is still young, they are still eager to move forward. No exception Karang Taruna Village Kampung Gebang Rt. 04 / Rw.17 Kaladahan Kadipiro. The problems that exist are the various socio-economic conditions, education, social status that exist in the members of Karang Taruna in Kampung Gebang, there are those who work, there are schools, lectures and many of them who have not worked even though they are actually ready to work Idle). The extension target is the members of youth group in Gebang village Rt.04 / Rw.17 Kadipiro Sub-District, Banjarsari District, Surakarta. The implementation method to overcome the problems of Karang Taruna in Kampung Gebang Rt.04 / Rw.17 Kalurahan Kadipiro, Banjarsari District Surakarta is to provide alternative solutions include: Counseling of small business management management system, extension of marketing and Entrepreneurship system, Counseling of financial management system. The results achieved from this community service program in Gebang Kalurahan Kadipiro are as follows: Increasing the motivation and ability of Karang Taruna in entrepreneurship, Improving the ability of Karang Taruna in managing the business, so it can develop well, Improving the ability of Karang Taruna in business management so that they will Know cash flow and can finally calculate the profit of his business, Improving the ability of Karang Taruna in terms of entrepreneurship, so they will be able to strategize and ultimately can be superior in choosing their business.Keywords: Marketing, Entrepreneurship, Financial management.