Daya saing produk kelapa pada saat ini terletak pada industri hilirnya, tidak lagi pada produk primer, dimana nilai tambah dalam negeri yang dapat tercipta pada produk hilir dapat berlipat ganda daripada produk primernya. Abstrak dibuat maksimal terdiri dari 300 kata, meliputi tujuan, metode, hasil, dan dampak dilakukannya pengabdian. Tujuan yang mendasar dari kegiatan ini adalah bagaimana produsen dapat memanfaatkan kembali kelapa yang memiliki multifungsi yang dapat menghasilkan pendapatan dan memperbaiki hasil produksi yang menarik dan menambah strategi pemasaran dengan melakukan penjualan menggunakan e- commerce. sehingga produk memiliki nilai jual yang lebih baik dari yang sebelumnya serta produk tersebut dapat dikenal oleh masyarakat luas.

Financial Management in Indonesia has undergone many changes or improvements along with the spirit of government financial management reform. It is  marked by the issuance of financial regulations and its derivatives. The problem that exists until now is the difficulty to determine benchmarks that can be used to measure the performance of government agencies comprehensively through budgets that have been prepared. Human Resource Competence is one of the important factors that can determine the successful implementation of a financial management system in each Regional Device Work Unit / Agency so that improving the quality of human resources managers is something that must be implemented. For this reason, research is needed that can explain the relationship between the Influence of Human Resources and budget participation both partially and simultaneously on performance at the Road Testing And Motor Vehicle Certification Center. The study was conducted with a causal associative method with the aim of finding out the relationship between two or more variables and the time dimension of this study is a cross sectional involving many data samples at a time. For data collection techniques using questionnaire techniques to 50 (fifty) people. The results of the study concluded that at the Road Testing and Motor Vehicle Certification Center for HR Variables and Budget Participation partially and simultaneously significantly affect satker performance and variable budget participation affects performance both significantly and positively.

The purpose of this study is to obtain empirical evidence of the influence of the company's financial condition on earnings quality. The company's financial condition consists of profit growth, profitability, liquidity, and leverage. In this study, earnings quality was measured using a modified discretionary accrual by Kothari (2005). The samplethis study is a manufacturing company with a sub-sector of food and beverage companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling technique used purposive sampling. From the results of this purposive sampling, 20 samples were obtained with a total of 78 observations. The statistical model used in this study was multiple linear regression analysis, which was then processed using SPSS for Windows ver 21.00. The results in this study indicate that the leverage variable has a negative effect on earnings quality. However, the variables of profit growth, profitability, liquidity have no effect on earnings quality.