One of the factors that determine village independence is being able to generate PADes. PADes is income from optimizing village potential. Referring to Law no. 6 of 2016 concerning Villages, article 72 paragraph (1) explains that village original income can come from business results, asset results, self-help and participation, mutual cooperation, and other village-original income. This study form of finding the problem that BUMDes is not yet optimal in Sumurjombalongbogo Village, Pekelongan Regency in supporting the acquisition of PADes. This study aims to identify and analyze the management principles of BUMDes in Sumurjomblangbogo Village in accordance with the Development System Dynamics Study Center and to identify and analyze the financial statements of BUMDes in Sumurjombangbogo. This research uses qualitative and quantitative descriptive analysis to obtain answers according to the objectives set. The results of this study are that the Sumurjomblangbogo BUMDes have implemented the principles of good financial management and in the coming year will realize business expansion in various business fields.

The company value perceived by investors towards the company is often associated with the stock price. The higher of company's value can increase investor and make good profitability. This study aims to analyze the effect of profitability, firm size, and liquidity on firm value with capital structure as a moderating variable. Population in this study are food and beverage companies listed on the Indonesia stock exchange (IDX) for 2019-2021. The sample in this company is 84 companies, the sampling method uses purposive sampling. The type of data used is classic assumption, multiple linear regression, and moderated regression analysis (MRA). The results of this study show that partially the variable return on assets has a significant positive effect on price to book value, firm size has an insignificant positive effect on price to book value, and current ratio has a negative but insignificant effect on price to book value. Capital structure cannot moderate the relationship between profitability and price to book value, capital structure cannot moderate the relationship between firm size and price to book value, and capital structure cannot moderate the relationship between current ratio and price to book value.

UMKM merupakan salah satu pilar penting pada perekonomian di Indonesia, karena menyumbangkan PDB sebesar 61,07%. Jumlah UMKM di Indonesia saat ini mencapai 64,2 juta. Kontribusi penyerapan tenaga kerja sebanyak 97% dari total tenaga kerja yang ada dan mampu menghimoun 60,4% total investasi. UMKM tidak terlepas dari beberapa kendala salah satunya masih rendahnya akses pembiayaan oleh jasa keuangan. Rendahnya pembiayaan jasa keuangan disebabkan tidak adanya pelaporan keuangan pada bisnis UMKM. Pelaku UMKM masih mencampur keuangan usaha dengan pribadi, tidak ada pencatatan pendapatan, biaya serta penjualan. Hal yang juga dialami oleh pelaku UMKM di komunitas Aisyiyah  Cabang Doro Kabupaten Pekalongan. Masih minimnya pengetahun tentang keuangan membuat tidak adanya pencatatan keuangan dalam usaha UMKM mereka. Pelatihan dan pendampingan literasi keuangan diharapkan akan mampu meningkatkan kemampuan, pemahaman dan literasi keuangan pemilik UMKM, mampu membuat laporan sederhana dalam pengelolaan usahanya sehingga mampu menjalankan usaha yang efektif dan efisien

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