This research purports to validate the influence of The Indonesian Accounting Standards for Non-Publicly-Accountable Entities (SAK ETAP) on the business performance and sustainability of micro and small business (UMKM). In addition this research purports to measure the influence of business performance on UKM’s sustainability. This research is based on primary data in the form of questionnaire using purposive sampling method and interview with selected sources. This research is expected to provide benefit for UMKM owners in their financial reports practice according SAK ETAP as to improve their business performance and sustainability. This research delineates the correlation between the implementation of SAK ETAP and the sustainability of UMKM business as mediating variable not yet found in any previous study.   Keywords: the implementation of SAK ETAP, business performance, UMKM’s sustainability

Abstrak Perkembangan Usaha Mikro Kecil Menengah di Indonesia saat ini memiliki perkembangan yang sangat pesat. Terlebih lagi dengan adanya perkembangan teknologi maka akan membawa angin segar bagi UMKM dalam meningkatkan eksistensinya di masyarakat. Tujuan pelaksanaan kegiatan ini adalah untuk membantu UMKM Al Barik yang terdapat di desa Sidomulyo Kabupaten Bantul dalam menjalankan usahanya di masa pendemi Covid-19 serta menghadapi perkembangan teknologi. Tim pengabdi lakukan berbagaii strategi untuk mendorong UMKM agar bisa melalui masa sulit selama pandemi Covid-19. Program kerja yang kelompok pengabdi lakukan antara lain adalah membantu UMKM dalam membuat profil dan visi misi, membantu modal awal, pembukuan, pemasaran melalui e-commerce, foto dan video produk, desain kemasan, dan pengelolaan akun usaha. Kegiatan yang tim pengabdi lakukan selama pengabdian berhasil terlaksana dan sukses. Hasil ini dapat dilihat adanya peningkatan penjualan online dari market place, peningkatan keterampilan dalam pembukuan, serta kemampuan dalam melakukan branding produk.Kata Kunci:  Covid-19, UMKM, Strategi, ModernAbstractMicro, Small, and Medium Enterprises (MSMEs) in Indonesia are currently developing very rapidly. Moreover, the development of technology brings fresh air for MSMEs in increasing their existence in society. The work plan that we are carrying out is a strategy to encourage MSMEs to go through difficult times during the Covid-19 pandemic. The purpose of implementing this activity is to help “Al Barik MSME” in Sidomulyo Village Bantul district Yogyakarta in carrying out their business during the Covid-19 pandemic and responding to technological developments. Our work programs include assisting Al Barik MSME in creating the business profile these are vision and mission, assisting initial capital, bookkeeping, marketing through e-commerce, product photos and videos, packaging design, managing business accounts, and improving signboard. Our service activities were carried out well and successfully. These results can be seen in an increase in online sales from the marketplace, increased skills in bookkeeping, and the ability to do product branding.

There are still many companies in Indonesia that do not pay attention to environmental performance. Environmental disclosure performance is currently mandatory disclosure, so it is mandatory for go public companies to disclose their environmental performance as a manifestation of the company's responsibility for the activities it carries out. This study aims to determine the effect of environmental costs and environmental information disclosure on environmental performance in manufacturing companies listed on the Indonesia Stock Exchange from 2015-2019. The research sampling technique used purposive sampling method with data analysis using the Structural Equation Modeling method. The software used is partial least square with the Warp-PLS analysis tool. The results of testing the first hypothesis show that environmental costs have a positive and insignificant effect on environmental performance, while the second hypothesis shows that environmental information disclosure has a positive and significant effect on environmental performance. This research is important to do as a study material for the manufacturing industry related to environmental performance

This study aims to examine the-impact of accountability, transparency, and oversight on-budget performance. The type of data used in this research is quantitative. This research was conducted using a questionnaire survey conducted by the Regional Device Unit in Bantul Regency. The object of this research is all employees of regional organizations. The sample of this study was 40 respondents who participated in the preparation of the budget. The method used to determine the sample is purposive sampling. Data analysis used SPSS 24 program and the data -analysis -method -used in this study was multiple -linear -regression. The result showed that -supervision had a -significant positive effect on -budget performance. However, accountability and transparency do not affect the budget performance of regional apparatus organizations in Bantul Regency.

UMKM di Yogyakarta marak berkembang dengan pesat karena di Yogyakarta merupakan salah satu kota destinasi wisata masyarakat serta dikenal dengan kota pelajar dan kota budaya. Salah satu kendala UMKM adalah terkait dengan pembiayaan untuk memperoleh modal ekspansi dan pemasaran yang belum maksimal. SiBakul adalah sistem data kumpulan UMKM agar pembinaan UMKM yang terdaftar dapat lebih terarah. Tim Pengabdi melakukan pembinaan dan pengarahan terkait dengan sistem digital marketing dan pembiayaan UMKM. Sistem marketing ini bertujuan untuk memperluas pasar UMKM dan pembinaan pengajuan sistem pembiayaan bertujuan untuk mendorong UMKM agar dapat melakukan ekspansi. Kegiatan pembinaan ini dilakukan selama 1 bulan, yang terdiri dari kegiatan pengembangan sistem digital marketing, edukasi pembiayaan, pengarahan UMKM untuk mengajukan pembiayaan, dan tahap terakhir adalah tahap evaluasi.