This research investigates the application of accounting financial statements in micro-enterprises, specifically focusing on home-based rempeyek businesses in Desa Laden, Pamekasan. Employing qualitative descriptive methods and interviews, the study explores the obstacles and advantages of implementing accounting systems in UMKM. The findings reveal a lack of awareness among business owners regarding financial statements, resulting in underutilization of financial reports for business administration. There is a call for governmental initiatives to provide training and guidance aimed at enhancing UMKM development in Pamekasan.
 

The fading of nationalism is a real threat to Indonesia, especially the younger generation. The flow of modernization has an impact on the weakening of the spirit of nationalism of the younger generation and considers nationalism as a mere formality. Weakening nationalism can be a trigger for national destruction if it cannot be prevented wisely. This service activity aims to foster the spirit of nationalism through strengthening Pancasila nationalism to students of SMKN 3 Palangka Raya. This activity was carried out using a persuasive approach method in lectures, discussions, and question. The results of the activities carried out showed an increase in students' understanding of Pancasila nationalism. The students showed high interest in participating in the service activities. The high interest of the students can be seen from their enthusiasm in listening to the material as well as when interacting in discussion and question. The challenge of future activities is to carry out further activities so that the spirit of nationalism is even stronger.