Employee training is a crucial element in enhancing individual and organizational performance. This study aims to analyze the impact of training on employee performance at Store Matahari Bangkalan Plaza. Using a qualitative approach, data was collected through in-depth interviews with 10 employees who participated in training programs. The findings indicate that training positively contributes to improving work skills, motivation, productivity, and adaptability to workplace changes. Additionally, training enhances the quality of customer service. Therefore, companies should develop more systematic and continuous training programs to ensure optimal employee performance.

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.