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This research is motivated by widespread business networks in the business world and raises fierce business competition. To respond to this, the author conducted a business network research conducted by MSMEs Yoi Milk. The objectives that must be achieved in this study include: (1)  to find out what the founders of Yoi Milk did to build their business network. (2) to find out how marketing is done by Yoi Milk. (3) to find out how the financial management is carried out by Yoi Milk in order to get profits in accordance with what the business wants. This research was conducted directly by the founder of Yoi Milk. This research seeks business networks carried out by Yoi Milk business entrepreneurs to decide on product development starting from marketing carried out to products marketed to consumers. This research uses qualitative methods, one of which is interviewing Yoi Milk business actors about marketing, sales, and financial management carried out for profit.

Taxes play an important role in state revenue, through the rapid development of economic sectors and have the potential to increase tax revenue. According to the Small and Medium Enterprises Cooperative Office of Central Java Province, Brebes Regency has MSMEs with a total of 8385 units. With so many MSME actors who should be able to meet taxpayer compliance due to the lack of tax knowledge, the development of digitalization and MSME actors in Brebes Regency. This study aims to determine the effect of the level of tax understanding, income turnover and digitalization of services on tax compliance of taxpayers of micro, small and medium enterprises (MSMEs) Mitra Mandiri Brebes. This research was conducted at MSMEs Mitra Mandiri Brebes. This research method is quantitative research. This study used purposive sampling method. The analysis technique used is multiple linear regression. The results showed that the level of tax understanding had a significant positive direction with a large influence of 59%; while income turnover has a significant direction of 68%; and digitalization of services has a significant positive direction of 49%    

This Community Service (PKM) was held in Cibodas Village, Cibodas District, Tangerang City. The methods used by the service team are field observation, training and mentoring. The implementation of this PKM aims to provide knowledge about digital literacy to MSME players through training and mentoring for fashion MSME players. A total of 32 fashion MSME players participated in training and mentoring, with different times and places. The results of training and mentoring obtained from the results of the assessment carried out on MSME actors found that the value obtained was 37%, so that MSME actors were sufficient in mastering digital transformation. The above states that the duties of training and mentoring MSMEs have not been said to be good in carrying out their duties and have not had a better impact on MSME actors and the development of MSMEs in mastering digital literacy. Most of the levels of mastery of digital literacy of MSME actors are still in the medium category. So that the income earned by MSME actors is still relatively low.

The government made a policy where MSME actors were expected to have complete and legal licensing documents. Of the 10 MSME actors listed by the UMKM coordinator in Sumurmati Village, all of them have not been registered and have a Business Identification Number (NIB). Therefore, with the KKN-T MBKM Group 62 UPN "Veteran" East Java in Sumurmati Village, as a form of service to the community, KKN-T MBKM Group 62 created a program where these students will help MSME actors in Sumurmati Village to have a Business Identification Number (NIB) by conducting socialization and also helping these MSME actors to register their businesses through Online Single Submission (OSS). By having complete and legal permits, MSME actors can be protected by law so as to prevent them from legal disputes that can be detrimental to their business, facilitate business development, provide opportunities for them to obtain business assistance or training from the government, and make it easier to obtain venture capital because their businesses already have complete and legal permits.

In the era of the Industrial Revolution 4.0, many transformations in various life sectors encourage the community to adopt, including MSME actors. In implementing community service activities in Rejoso Village, Nganjuk Regency, KKNTt-MBKM, students found that MSMEs needed help adapting. The MSMEs experienced obstacles in optimizing product potential and developing marketing methods caused by age and the need for understanding in using technology. Therefore, implementing this community service activity aims to help MSMEs build their business by preparing an activity plan to overcome obstacles that include branding and digital marketing assistance activities. The method used is Planning of Action (POA) through the preparation of stages in implementing branding and digital marketing. These stages are conducting surveys, analyzing the potential and constraints on MSME actors, planning the implementation of branding and digital marketing, signing and handing over MoUs, then carrying out branding activities through mentoring the creation of logos, labels, taglines, and banners of MSME products and digital marketing through mentoring the creation and use of Instagram social media accounts and Shopee e-commerce. The results showed that MSMEs experienced the development of products and marketing methods through activities carried out by KKN students.

Businesses that are recognized by society and the government are businesses that have legality because legality is the most important element in a business and is also an identity that legalizes or legalizes a business entity. The problem that will be faced in this dedication to the community is a lack of insight and views on the legality of business, especially in MSMEs. The majority of people in Kedungdalem Village, Dringu District, Probolinggo Regency, are micro, small and medium businesses such as chip businesses, herbal medicine businesses, catering businesses, cooking spices, wet snacks, pastries, and other businesses. The purpose of this service activity is to provide business legality socialization for MSMEs in Kedungdalem Village. The activity implementation technique consists of several levels, namely preparation, implementation, and evaluation. The results of community service activities are that business actors experience an increased understanding of business legality, the benefits of business legality, the consequences of not having business legality, and also business actors having a Business Identification Number (NIB)..

MSMEs play a very important role for the progress of the Indonesian economy. With the involvement of MSMEs as a driver of improving the economy in Indonesia, it is certainly hoped that MSMEs can continue to develop in the long term. In the current era, MSME actors are expected to be able to make the best use of technology. One of them is the world of digital marketing, because digital marketing has an extraordinary influence so that MSMEs can continue to develop in the long term. This prompted the East Java MBKM Thematic KKN UPN Veterans Group 74 to hold counseling with the theme "Utilization of Digital Marketing in Improving MSME Marketing" this is also because the results of surveys and observations that have been conducted by KKN-T MBKM Group 74 Surabaya showed a lack of knowledge and the use of digital technology in marketing. Therefore, by holding this counseling, it is hoped that MSME actors can develop more quickly by expanding the market.

Cost of goods manufactured (COGM) is an important component of making a product, because knowing the COGM of a product can be used as a reference to determine the profit margin of a product. Without knowing the COGM of a product, we will be confused in determining the selling price. The COGM calculation is very influential for the sale of a product whether the product is experiencing a profit or loss. This study aims to determine the COGM calculations that have been carried out by MSMEs are in accordance with COGM accounting calculations or are still only limited to manual calculations. In addition, the main objective of this study is to design an accounting system for determining COGM in the Tempe Chips Industry in determining the cost of production and to apply a variable costing method to determine the cost of goods manufactured in SMEs so that the correct cost of production can be presented. The results of this study indicate that based on Cost of goods manufactured calculations carried out by MSME actors it is still very low so it is necessary to revamp the HPP calculations in accordance with accounting standards. Based on the evaluation of the old system, the author wishes to offer a new system, namely the Information System for Determining the Cost of Production of Tempe Chips SMEs which is expected to be an alternative in solving problems that are being faced by business owners. This new system makes it easy for users related to the process of recording data into the database, so that related parties can easily operate.  

The research aims to measure and determine the effect of perceived usefulness, perceived ease of use, and perceived risk on the interest in using QRIS digital payments by MSME actors in Salatiga City, Central Java Province. Data collection uses Google Forms with a Likert scale. The sample that will be used is 60 MSME respondents in the city of Salatiga with a non-probability sampling technique of the convenience sampling type, namely because of the ease of obtaining data. Data analysis used multiple linear regression methods and was processed using SPSS 26.0. The results of the study show that the variables perceived usefulness, perceived ease of use, and perceived risk have a significant influence on the interest in using QRIS digital payments by MSME actors in Salatiga City and the perceived usefulness variable has a dominant effect on the interest in using QRIS digital payments by MSME actors in Salatiga City, Central Java Province.

The meaning of halal is permissible, while haram is not permissible (prohibited) according to Islamic law. Having a halal certificate can give confidence to companies in using or printing halal labels on product packaging or company premises. This study aims to find out how the influence of the halal label and halal awareness has on the purchase intention MSME products in the Bima City. The type of research used in this study is a type of quantitative research with survey methods. Collecting data by distributing questionnaires with a Likert scale to 100 respondents. Data was processed by statistical analysis using SPSS 20.00. The results showed that the halal label had a positive and significant effect on the intention to purchase MSME products in the Bima City and halal awareness did not have a significant effect on the intention to purchase MSME products in the Bima City. The contribution of this research is hoped that MSME actors will immediately take care of halal certificates so that consumers' interest in buying increases and products can be marketed outside the region so that the wider community can get to know MSME products from Bima city.

Business legality is a standard that must be met by economic entities. Micro, small and medium enterprises (MSMEs) must meet these requirements to compete in the free market era. This requirement is problematic because many business actors do not have business legality. We face various obstacles such as lack of means to ensure legality, difficulty in responding, and lack of knowledge. This paper discusses the results of community service provided, namely assistance and the importance of business legality for MSMEs. The purpose of this service is to raise awareness and provide a framework of thinking about the importance of business legality for MSMEs to compete in the open market. The implementation method used is touse in-depth interviews, observation, and documentation. The result of the implementation is the issuance of a Business Identification Number (NIB) which is the legal umbrella of an official business and recognized by the state through the OSS Institution or known as Online Single Submission.

The purpose of this non-profit activity is to educate and support micro, small and medium enterprises (MSMEs) by providing an understanding of the basic concepts of SME taxation and the use of applications related to MSME tax obligations. The 1implementation 1of 1charity 1activities 1takes 1place 1in 1several 1stages. 1The 1first 1stage 1is 1the 1design 1stage 1through 1observation 1and 1preliminary 1discussions. 1The 1second 1stage 1is 1the 1implementation 1of 1activities 1in 1the 1form 1of 1technical 1advice 1and 1guidance, 1carried 1out 1through 1presentation 1of 1material 1and 1practice 1of 1calculating 1and 1reporting 1taxes, 1discussions. 1The third stage is monitoring which aims to answer the problems of SMEs in fulfilling their tax obligations independently. An evaluation step follows, the 1purpose 1of 1which 1is 1to 1evaluate 1the 1activities 1implemented. 1The 1positive 1development 1of 1MSME 1development 1is 1not 1in 1line 1with 1the 1level 1of 1government 1tax 1revenue 1in 1this 1sector. 1This 1is 1because 1MSME 1taxpayers 1do 1not 1fulfill 1their 1tax 1obligations. 1April 12022. 1Information 1on 1MSME 1taxes 1and 1fees 1is 1still 1limited. 1Therefore 1it 1is 1necessary 1to 1support 1the 1development 1of 1SMEs 1also 1in 1the 1tax 1sector. 1During 1the 1COVID-19 1pandemic, 1MSME 1mentoring 1courses 1were 1conducted 1virtually. 1This 1training 1aims 1to 1make 1SMEs 1more 1aware 1of 1taxes 1and 1more 1aware 1of 1their 1tax 1rights and obligations. That way, MSME actors will avoid tax sanctions in the future.    

Digital marketing can be a solution to solving problems that have been experienced by MSME actors, namely product marketing problems. Especially in Musir lor Village, Kec. Rejoso, Kab. Ngajuk, East Java Province, where there are several UMKM that have the potential to be developed to become more productive. However, the lack of understanding of digital marketing causes these UMKM to not develop further on a large scale. This is based on the results of observations and the implementation of location surveys in the village of Musir Lor which is a form of research method in the analysis of problems with Musir Lor UMKM owners, namely the lack of awareness of the residents of Musir Lor Village about the importance of Business Identification Numbers, as well as the lack of understanding in increasing business value. or the image of a product to support product quality improvement and increase the interest of potential consumers in an UMKM product. Some UMKM build businesses with minimal knowledge of UMKM business owners causing a lack of knowledge about product brands. Therefore, in branding or rebranding a product, it must be understood that an attractive, unique and easily recognized design is very important. Therefore, several alternative strategies that need to be considered in building a brand are logos that are appropriate to the line of business, banners and business stamps, more attractive and modern packaging designs. In this modern and technological era, it is certainly not far from operating digital applications that must be understood by UMKM business actors as a form of effort to increase the development of an UMKM, such as operating an online marketplace, social media and operating a financial management application to manage finances in a structured manner.

One of the business sectors that is now starting to be controlled by many Indonesians is micro, small and medium enterprises (MSMEs). The main factor in boosting Indonesia's economy is estimated to be the micro, small and medium enterprises sector. However, many MSMEs still struggle to use their accounting skills in their daily business activities. This happens because of a lack of understanding and knowledge about accounting, especially in terms of preparing financial statements in accordance with applicable accounting standards, especially SAK EMKM, and business actors still think that the preparation of financial statements is not needed to run their business.. In order for MSME owners to prepare financial statements at the end of each recording period, support is provided to MSMEs in the form of assistance to prepare financial statements based on SAK EMKM. This activity not only helps in making financial statements but also provides knowledge about the importance of accounting, especially those related to making financial statements for business activities. The results of this activity show that MSME owners are interested in trying to apply accounting science in their business activities.

The government is committed to empowering Micro, Small and Medium Enterprises (MSMES) in Indonesia, MSMES are a form of small business whose existence plays a very important role in empowering the community to have independence in the economic sector. MSMEs that are used as partners in community service activities are people who are members of the home industry in the village of Randusanga Wetan, Brebes Regency. This article at least describes the results of the community service process carried out by the community service team from Muhadi Setiabudi University, Brebes, offering assistance services on the importance of business legalization so that it can be more competitive globally. Having a business license is very important for the community, but sometimes there are not a few people who don't want to take care of their business license due to lack of knowledge, limited data, and so on. Through this community service activity, the goals and targets to be achieved in community service activities are business legalization for MSME actors. By having business legality, business actors are expected to be able to compete in the free market era. The method used in this service activity is carried out in the form of counseling and assistance in managing business legality

            The MBKM ( Independence Learing Independent Campus ) activity organized by the Faculty of Economics and Business, Tadulako University which was held on September 6 2022 to January 10 2023, located in Padende Villsge, Marawola District, Sigi District, we received very good enthusiasm from the local community. The promotion strategy in increasing sales of taro chips business products in Padende Village Marawola sub-district, Sigi district must carry out promotions so that these products can be sold, there are several factors that make taro chips products not develop, namaly: There is no cooperation with the business actors, do not carry out public promotions, or promotions on social media. The aim of this research is to help taro chips products increase sales and be able to compete with other chipproducts.The social approach here is an attempt by universities, especially MBKM students as the main actors in MBKM to integrate themselves (assimilate themselves) into various community activites at the MBKM location. Shep in the process of taro chips products: Observing and surveying taro chips products, and analyzing the taro chip product itself.

This study aims to determine how the level of compliance of MSME taxpayers after the change in PP No. 46 of 2013 to PP No. 23 of 2018. This research uses a descriptive qualitative approach with data collection techniques using interview and questionnaire methods using primary data. The results showed that almost some MSME already know the MSME tax regulations, both the old and the new regulations, so that MSME actors can understand the sanctions imposed on MSME and can affect the growth rate of MSME taxpayer compliance.

Based on the observations of Micro, Small and Medium Enterprises (UMKM) actors in Koto Baru, Solok Regency, in general these MSMEs are not optimistic in running their business, it can be seen from the many business owners who are not confident to compete, most of them think they are not able to compete with other UMKM who have run their business first. business, when in fact the products they have can compete and can even be better if they can be managed properly and lack of knowledge and skills about business management and the use of technology, including licensing issues, administrative problems and other simple bookkeeping. The aim is to find out how the competencies and characteristics of Micro, Small and Medium Enterprises (UMKM) in Koto Baru are.This research was carried out at the new Koto UMKM with the address at Koto Baru, Kubung District, Solok Regency, West Sumatra. This type of research uses a descriptive quantitative approach. Sources of data used in this study is primary through the distribution of questionnaires regarding the competence and characteristics of entrepreneurship on business development. The sampling technique was done by purposive sampling, as many as 70 people.The results show that partially entrepreneurial competence has a positive effect on business development, the t-count value is greater than t-table, namely 5.041> 1.9954, and the significant value is 0.000 <0.05 and entrepreneurial characteristics have a positive effect on business development. t table is 4.092 > 1.9954 and the value is  significant 0.000 <0.05. Based on the F test, the Fcount value is 14,642 and the Ftable value is 3,13. This states that simultaneously or simultaneously competence and entrepreneurial characteristics have a positive effect on the development of the Koto Baru UMKM business.