This study aims to determine the solvency and profitability of State-Owned Enterprises (SOE) in the city of palembang. This study uses a quantitative descriptive approach. The population of this research is State-Owned Enterprises (SOE) and the sampling method was PT. Pupuk Sriwidjadja (Persero) and PT. Semen Baturaja (Persero) was period 2014-2018. The solvency ability of PT Pupuk Sriwidjadja (Persero), seen from the Debt to Asset Ratio and Debt to Equity Ratio, was in a bad condition from 2014-2018. Meanwhile, the ability of profitability to return on assets and return on equity has decreased period 2014-2018. The solvency ability of PT Semen Baturaja (Persero) seen from the Debt to Asset Ratio period 2014-2017 is in good condition. Meanwhile, in 2018 it was quite good and the Debt to Equity Ratio was in good condition in 2014-2018. Meanwhile, the ability of profitability to return on assets and return on equity has decreased period 2014-2018. The limitations of this study are of the many existing financial ratios, researchers only use the solvency and profitability ratios that represent each variable, the research period was only conducted for 4 years from 2014 to 2018, the sample used in this study is a state-owned company in the city of Palembang. The contribution of this research is related to the analysis of debt and income used by the Palembang city state-owned enterprises. Keywords: Solvency, Profitability, State-Owned Enterprises (SOE)

Teknologi informasi dan digitalisasi sekarang ini mengalami perkembangan pesat dan sangat dibutuhkan  bagi para Pelaku UMKM di Koperasi Simpan Pinjam di Desa Penimbung Ulu Ogan Ilir dalam menghadapi perubahan dan tuntutan zaman di Era Revolusi 4.0. Salah satunya adalah bagaimana  mengoperasikan komputer yang merupakan bagian keterampilan bagi para pelaku UMKM terkhusus Microsoft Excel dalam penyusunan lapoaran keuangan. Lapoaran keuangan memberikan informasi sangatlah penting bagi para pelaku UMKM. Microsoft Excel umumnya dikenal sebagai software pengelola angka atau sebagai program aplikasi lembar yang berfungsi mengelolah data secara otomatis seperti perhitungan, pemakaian fungsi, rumus tabel untuk mempermudah pennyusunan laporan keuangan. Pelaksanaan pengabdian masyarakat yang dilaksanakan di Desa Penimbung Ulu Ogan Ilir dengan peserta para Pelaku UMKM di Koperasi Simpan Pinjam yang notabane tidak memilki kemampuan dalam pembuatan laporan keuangan bebeasis Mixcrosoft Excel dapat memberikan kemajuan kepada para peserta dalam mengembangkan usahanya. Pelatihan ini diharapakan juga membawa dampak perubahan besar terhadap aspek kehidupan masyarakat yang lebih mudah dan memiliki gaya hidup baru yang tidak terlepaskan dari Teknologi informasi dan digitalisasi.

The purpose of this study to test the role of the Information Communication of Technology (ICT) innovation on the relationship between organizational capabilities, and the market environment against company performance. There are still a few studies that connect between the ability of the organization and the market environment through the role of ICT to improve the company's performance into motivation in this study. This research was conducted on MSMEs in Palembang City. This research is quantitative, using primary data obtained through the deployment of the questionnaire, using the purposive sampling method. Then the data was analyzed using Smart-Pls help to test the effect of mediation. The results of the analysis show the ability of the organization influence the adoption of ICT, and the market environment has also influenced the adoption of ICT. In addition, the role of ICT is able to become a liaison between organizational capabilities, and market environment on company performance.

The purpose of the study is to analyse the influence of quality of auditors in particular the competency and independency toward audit quality on Public Accounting Firms across Palembang, Indonesia. This is a quantitative study which employed classic assumption and multiple regression as the analysis method. The samples were obtained by purposive sampling method. We used terms of competency and independency to represent the quality of auditors as independent variables. Further, we identify the association of these independent variables toward audit quality. The result shows that competency and independency simultaneously affect audit quality. Furthermore, it was revealed that competency partially affects audit quality and independency has no significant effect toward audit quality in contrast.

Tujuan adanya kegiatan pengabdian kepada masyarakat dapat memberikan pengetahuan berupa informasi dan meningkatkan pemahaman terkait pentinganya laporan keuangan koperasi disusun dan dibuat secara profesional. Laporan keuangan koperasi dapat dikatakan sehat apabila pengelolaan keuangan dari laporan yang dibuat dikelola sesuai standar akuntansi koperasi. Metode pelaksanaaan kegiatan Sosialisasi Laporan Keuangan Koperasi di Koperasi Unit Desa Muara Penimbung Ogan Ilir berupa ceramah dan diskusi. Adapun hasil yang didapat para peserta atau anggota koperasi yang ikut sosialisasi sangat bersemangat mendengarkan ceramah yang tim sampaikan terkait laporan keuangan koperasi. Serta pentingnya kegiatan Pengabdian Kepada Masyarakat di tahun 2021 bagi para peserta atau anggota yang ada di Koperasi Unit Desa Muara Penimbung Ogan Ilir.