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The purpose of this study is to examine specifically related to the governance and accountability of cooperatives that have been carried out in Indonesia. This study used a qualitative design, with a population of 125 journals and through purposive sampling, a sample of 35 journals was obtained. The results of the journal review can be concluded: (1). The trend of research on governance and accountability of cooperatives in Indonesia is mostly done with a qualitative design, obtained the concept: to improve governance can be done through socialization and training on SPI to managers; comply with ethical principles and rules; the accountability aspect must be audited by KAP; the role of government; principles of transparency, accountability, responsibility, independence and fairness. Measurement of the dimensions of democracy, the quality of human resources, transparency, accountability, responsibility, independence and fairness. Good financial planning, transparency and accountability in financial management, increasing management commitment, knowledge, understanding of the duties and authorities of management regarding business risks and communication. Factors of members, administrators and supervisors as well as honesty and understanding; Sharia good corporate governance requires supervision from the Supervisory Board. Understanding of the important role of cooperatives for improving the community's economy, consistency in preparing financial reports. (2). Based on the quantitative design, it is concluded: cooperative governance and accountability have a positive and significant effect and accountability as a mediating variable on cooperative performance, there is no difference between financial accountability performance before and during the pandemic, cooperative reform has a positive and significant effect on cooperative governance and cooperative governance has no effect on the effectiveness of lending.  

The  purpose  of  activity  is  to  introduce  that  the public  must  be familiar with  current  technological developments,  and  how  technology  can  contribute  to  the  business  world.  The  activity   also  opened  up insight  and horizons  for  thinking  about  blockchain  technology  called  mass technology,  because  the PKM  activity  also  brought business  partners  from  PT  Alko  Sumatra  International. The results of this activity can provide new enthusiasm, especially the community  so that products marketed through FB, WA and IG can be effective, it is necessary to carry out ongoing evaluations  by always  presenting  value  in every business  they run, then business  people  must  know what is called go digital or digital transformation, so that va lue can come with clear measurements  and make financial planning whose turnover   increases   by   15-20%.  If  it  is  still  not  achieved,   then  it  is  necessary   to  carry  out  a  clear  strategy   of concentration in a certain area. Tujuan   kegiatan memperkenalkan    bahwa   masyarakat    harus   mengenal perkembangan  teknologi   saat  ini,  dan  bagaimana   teknologi   mampu  memberikan  kontribusi  dalam  dunia  usaha. Kegiatan  juga  membukakan  wawasan  dan cakrawala  berpikir  terhadap  teknologi blockchain yang disebut teknologi masa,   karena   Kegiatan   PKM juga   menghadirkan   mitra   bisnis   dari   PT   Alko   Sumatera   International. Hasil   kegiatan   ini   dapat   memberikan   semangat   baru   terutama   masyarakat    agar  produk  yang dipasarkan melalui FB, WA dan IG bisa efektif, maka perlu dilakukan evaluasi secara berkelanjutan  dengan selalu menghadirkan  value dalam setiap usaha yang dijalankan, selanjutnya  pelaku bisnis harus mengenal yang  namanya go digital  atau  digital  transformation,  agar value dapat hadir dengan pengkuran yang jelas dan membuat perencanaan keuangan  yang  omset   meningkat  sebesar 15 -20%. Jika  masih  belum  tercapai  maka  pelu  lakukan  strategi yang jelas konsentrasi  dalam area tertentu.

Financial management ability in terms of financial planning is one of the abilities that must be possessed by Micro, Small and Medium Enterprises (MSMEs) by increasing their financial planning knowledge. The existence of good financial management capabilities can carry out effective, efficient, and useful financial planning, so that business actors are expected to increase the level of welfare in running their business. This community service activity is carried out with the aim that MSME actors have good financial planning knowledge. This community service activity uses the method of material presentation, discussion and question and answer. The result of this activity is that business actors can carry out financial planning on their business activities. By having good financial planning knowledge, business actors in Tiwulandu Village, Brebes are expected to be more advanced, smooth, and prosperous in running their businesses.