This study aims to determine the effect of cash turnover, inventory turnover and accounts receivable control on company liquidity. The data used are the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023 which are published via www.idx.com. The number of samples used was 42 companies. The method used in this research is quantitative method, while the data is analyzed using descriptive statistics, classical assumption test and multiple linear regression. The results showed that negative cash turnover had no effect on liquidity, negative inventory turnover had no effect on liquidity and negative accounts receivable control had no effect on liquidity.

One of the economic forces that has been supporting the Indonesian economy and regional economic strength is the presence of micro, small and medium businesses (MSMEs). Micro, Small and Medium Enterprises (MSMEs) play an important role in Indonesia's development and economy. However, MSMEs have limited resources and their small business scale encourages MSME entrepreneurs to look for innovative and creative solutions. This is a profitable opportunity to improve and develop MSMEs that are more innovative and creative. One form that MSME players can take is by implementing simple transaction recording and utilizing digitalization. The aim of this service activity is that MSME entrepreneurs can apply simple accounting in financial management, be ethical in the use of social and digital media, open up insights to market their business online and strengthen themselves as entrepreneurs so that MSMEs grow and develop. This service method involves providing outreach to the Mijen Village community. This activity was carried out with high community enthusiasm and support from Regional Government policies and figures from Mijen Village, Mijen District, Semarang City. This community service activity can increase insight and skills, as well as encourage the community to improve MSMEs.