Micro, small and medium enterprises (MSMEs) are one of the drivers of the economy and help Indonesia's national economic growth. It has a very important role for national and regional economic growth. However, there are still obstacles or problems faced by MSME players, in particular the limitations of preparing simple bookkeeping. This can make MSME players more creative and innovative. One thing MSME players can do is by carrying out simple accounting records. The aim of this service activity is that MSMEs can improve their understanding and accounting skills, improve the quality of financial records, make MSMEs independent and sustainable and increase access to capital. The method of this service is by providing education on simple accounting records. The service activities ran smoothly and the community was very enthusiastic about participating in the activities until the end. This activity can help improve Human Resources and contribute to local economic growth.

Abstrak
Pengetahuan mengenai pengungkapan kecurangan yang didukung oleh independensi, interdependensi tugas, kode etik, soft skills diperoleh dari penelitian dengan pendekatan kausalitas. Penelitian dengan mengikut sertakan 84 responden aparatur sipil negara yang diambil dari populasinya yang bertugas sebagai auditor di kantornya. Sampel ini ditarik dengan cara purposive sampling, dan data dianalisis dengan Smart-SEM PLS. Hasil penelitian menunjukkan variabel interdependensi tugas, kode etik, dan soft skills secara positif dan signifikan secara individual mempengaruhi pengungkapan kecurangan. Variabel lainnya yaitu independensi berdampak positif tidak signifikan terhadap pengungkapan kecurangan. Variabel interdependensi tugas berdampak negatif signifikan terhadap soft skills. Demikian juga independensi, dan kode etik mempunyai dampak positif tidak signifikan terhadap soft skills.