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Assistance with digital financial reports using the Jaraya application for culinary MSMEs aims to increase the understanding and skills of MSME players in managing financial reports in a more efficient and structured way. Culinary MSMEs often face challenges in accurate and transparent financial records, which can affect their business decisions and business growth. In this program, the Jaraya application is introduced as a practical solution to simplify the process of recording transactions and creating digital financial reports. Assistance is provided through direct training, application usage simulations, and discussions to overcome problems faced by business actors. The results of this assistance show an increase in MSME players' understanding of the importance of organized financial reports and their ability to use the Jaraya application to monitor cash flow, manage profit and loss, and make better business decisions. This program is expected to have a positive impact on more efficient financial management and support the growth of culinary MSMEs in the future.

Kwetiaw Liang is a small and medium-sized enterprise (SME) in Batam City engaged in the culinary industry. Based on interview results, it was found that the owner of the SME often experiences difficulties in managing the financial transactions of the business. This community service activity aims to implement a cashier system digitization using Griyopos for more accurate and real-time transaction management, as well as to improve operational performance to be more efficient and effective. Through this activity, it is expected to provide information on the importance of digitizing the financial recording system for the business. The data collection methods used include interviews, observations, and documentation. The results of the community service include automated sales reports, cash flow reports, and profit/loss data. After the implementation process, Kwetiaw Liang SME achieved quite positive results and improved its business performance.

This study aims to analyze the calculation of Cost of Goods Manufactured (COGS) and sales strategies at MSME Boembu Rumah Catering. Using a direct interview method with the business owner, this research explores the components of production costs which include raw materials, labor, and overhead costs. The results showed that Boembu Rumah Catering was able to determine a competitive and efficient selling price, thus achieving a profit of 98%. In conclusion, accurate COGS calculation and proper understanding of cost components can improve the efficiency and profitability of MSME businesses, while strengthening competitiveness in the catering market.  

In Sesaot Village, Narmada Sub-district, West Lombok Regency, students from Mataram University are implementing the Community Services (KKN PMD). Through a number of initiatives such as cleaning riverbanks, planting trees, maintaining tourist trails, promoting waste management in the community, and providing training on the utilization of plantation products, the main objectives of this program are community economic empowerment and environmental quality improvement. These initiatives have successfully raised community awareness of the importance of protecting the environment and encouraged the conversion of plantation produce into high-quality and profitable goods. The program actively involves the community in all stages, from planning to evaluation, through the use of participatory methodologies. As a result, the environment has improved, the area has become more beautiful, and the empowerment of the community, especially the women who run MSMEs, is expected to contribute to the community. All of these developments are expected to have a long-term positive impact on the welfare of the village community.

Micro, Small and Medium Enterprises (MSMEs) play an important role as a driver of Indonesia's economy. The management of MSMEs in Indonesia has the problem of limited knowledge to calculate the right cost of goods sold because they do not understand the concept of Cost of Goods Sold (COGS). To deal with these problems, MSME actors need to understand the concept of COGS Sold to optimize profits and minimize business losses. This research method is descriptive with a qualitative approach. The data collection techniques used are literature studies and field studies. Meanwhile, the community service analysis technique consists of the preparation stage, the implementation stage and the evaluation stage. The result of this research from community service is to provide relevant knowledge to the community about the urgency of financial records in entrepreneurship. Through this activity, the public's understanding of the concept of COGS in optimizing MSME businesses has increased

The important role of MSMEs in the Indonesian economy, especially in providing employment and income for low-income people. This research aims to examine the influence of working capital and sales on net profit in MSMEs in Telukjambe Timur Karawang. The purpose of this research is to find out how much influence working capital and sales have on net profit. The method used is descriptive quantitative with a sample of 100 MSME entrepreneurs selected by purposive sampling. Primary data was obtained through questionnaires and analyzed using multiple regression. Research findings show that working capital and sales simultaneously do not have a significant effect on net profit. The implications of this research indicate the need for more efficient working capital management and more effective sales increase strategies to increase net profits in MSMEs.  

Preparing financial reports is certainly an important factor for MSMEs. This research aims to: (1) understand the financial bookkeeping process, (2) analyze the application of Financial Recording in carrying out accounting bookkeeping, and (3) identify inhibiting factors or obstacles for Micro, Small and Medium Enterprises (MSMEs) of Bakso Tusuk Saipudin in the Clean Market Jababeka in implementing Financial Recording. This research is qualitative research. The research location was the Bakso Tusuk Saipudin UMKM in the Jababeka Clean Market in implementing Financial Recording. Data collection was carried out through interviews, documentation and observation. The data analysis technique is carried out through qualitative descriptive data analysis. The research results show that: (1) the management of Bakso Tusuk Saipudin MSMEs at the Jababeka Clean Market only prepares business activity reports which they consider to be financial reports. Even though the report is still very far from complying with financial accounting standards. In fact, MSMEs have tried to prepare reports that at least lead to conformity with accounting standards or accounting bookkeeping. (2) The correct accounting cycle has not been implemented by the management of Bakso Tusuk Saipudin UMKM at the Jababeka Clean Market, that is, it has not started with journalizing transactions, posting to the ledger, preparing a trial balance, adjustments, worksheet, until the issuance of financial reports. Complete financial report components in the form of financial position reports, profit and loss reports, changes in equity reports, cash flow reports and notes to financial reports have not been found in the reports prepared by MSME management. Thus, they have not prepared financial reports that are in accordance with financial records. (3) The obstacles and barriers encountered by the management of Bakso Tusuk Saipudin UMKM at the Jababeka Clean Market in preparing financial reports that are in accordance with financial records, are caused by several things, namely management's ignorance of the financial records required in preparing financial reports for the entity they manage or business. which they operate, financial management which is still handled by themselves.

This community service activity (PKM) was carried out with a partner, the manager of Siengkong TapiOK, which is one of the MSME actors in the city of Bogor. The problem faced by partners is apart from worrying about eroding profits when paying taxes, there is also limited knowledge in making tax payments online using the OnlinePajak application. This community service activity aims to increase the knowledge and skills of Siengkong TapiOK managers in paying taxes online. Implementation of PKM activities consists of three stages, namely the preparation, implementation and evaluation stages. Recapitulation analysis shows that the material presented is in accordance with partner needs. The statistical results of the paired sample t-test show that this training has proven to have a positive and significant impact on increasing the knowledge and skills of Siengkong TapiOK managers

This study aims to assess the feasibility of the Lontong Tuyuhan MSME business which has a location in Tuyuhan Village, Rembang Regency in Pancur District. The data analysis methods used are revenue analysis, profit analysis, cost analysis, and also business feasibility analysis using the Revenue Cost Ratio (R/C Ratio), Return On Investment (ROI), and Benefit Cost Ratio (B/C Ratio) analysis tools. ). This study uses qualitative research methods with primary data collection tools in the form of observation, questionnaires, interviews, and documentation. Data was obtained through 6 informants, namely the owner of the Lontong Tuyuhan MSME business which has a location in Tuyuhan Village, Rembang Regency in Pancur District. The Lontong Tuyuhan MSME business that has been researched can be said to be adequate to run with an average R/C Ratio of 2.11 B/C Ratio of 1.11 and ROI of 171.30%. The Lontong Tuyuhan MSME business that was observed had an estimated average revenue of IDR 31,322,500/month. With an average monthly capital excluding initial capital with a nominal value of IDR 14,893,425/month and an average profit of IDR 16,429,075/month.

Social media has become an essential tool in the development of Micro, Small, and Medium Enterprises (MSMEs) in this digital era. This research aims to investigate the role of social media in supporting the growth and success of MSMEs. Through a comprehensive literature review, this study explores the various benefits obtained by MSMEs from the use of social media, including increased visibility and market reach, more intensive customer interactions, and enhanced brand awareness and business image. However, this research also identifies several challenges faced by MSMEs in leveraging social media, including limitations in digital knowledge and skills, as well as managing limited time and resources. Based on these findings, this study concludes that it is important for MSMEs to equip themselves with the necessary digital knowledge and skills, and to develop targeted and sustainable marketing strategies through social media. Additionally, support from government and non-profit organizations in the form of training, resources, and technical assistance can also help MSMEs harness the full potential of social media for their business growth. By overcoming these challenges, MSMEs can maximize the benefits of social media in supporting the growth and success of their businesses in an increasingly digital market.

CV. Rapoviaka Simple is one of the MSMEs in the chocolate processing industry that processes semi-finished products into finished products in the form of chocolate bars with various flavors. This shows an effort to increase the added value in the chocolate processing process. This study aims to determine and analyze the amount of added value obtained from processing semi-finished chocolate (block paste) into chocolate bars at CV. Rapoviaka Simple. Data collection techniques in this study through observation and interviews. The data analysis method used is using the hayami method. Based on the results of the study, it shows that processed chocolate bars at CV Rapoviaka Simple provide high added value and profits for producers, with an input of 4kg /day, an output of 4kg/ day is obtained. The amount of added value obtained is Rp 157,188/kg with a value-added ratio of 49.9%, while the profit obtained is Rp 157,188/kg. The return to the owner of the production factor of labor and the contribution of other inputs is 22.72% and 4.73%, so that the company's profit is 72.53%.

Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) are prepared to meet the financial reporting needs of micro, small and medium entities. This research is intended to find out how the implementation of accounting based on SAK EMKM on the financial reports of Micro, Small and Medium Enterprises in the City of Surabaya. This study uses a qualitative descriptive research method. Collection is obtained by using interviews and documentation. The conclusion from this study is that informants have not fully used SAK EMKM in their financial reports and there are names that are not appropriate, such as business profit/loss performance, balance sheets, routine expenses and items that are not in accordance with SAK EMKM provisions. This is due to the low sense of interest in preparing financial reports and the lack of counseling about SAK EMKM for MSMEs.