The role of the leader in an organization is the key factor to determin the success of the organization. By the organization leader, the members will be more easily managed and controled. Transformational leadership is one of leadership style that is able to create intrinsic motivation for organizational members. This study to determine the meaning of transformational leaders to create a better work culture in the company. This study uses a phenomenological method that focused on PT. Serkolinas Aman Nusantara Semarang. To obtain research results, researchers used unstructured interviews in extracting information. Unstructured interviews were addressed to nine number of employees at PT. Serkolinas Aman Nusantara Semarang. Research shows that the transformational type of leader style is able to create a positive work culture in the organization. Because, transformational leadership style is able to direct the behavior of organizational members to create value in accordance with organizational goals, thus ignoring the personal vision of organizational members.

The Covid 19 pandemic that occurred in 2020 until now has had a significant impact on the business and financial conditions of all business sectors, especially in the field of Micro, Small and Medium Enterprises. The existence of MSMEs as contributors to gross domestic product cannot be underestimated because they are able to encourage the community's economy through the provision of jobs and income distribution when the government has limitations in providing employment opportunities. However, the Covid-19 pandemic has eroded the economic ability of MSMEs to continue to develop due to operational limitations from the implications of restricting community activities as instructed by the Government. Therefore, as the best solution for SMEs today, they must be able to manage finances in anticipation of unwanted conditions such as the condition during the Covid 19 Pandemic yesterday. The focus of the service is carried out at the Kurniawan Textile UMKM which is located in Tanjung Mas Village, North Semarang District. As a result of service, partners gain knowledge and skills in managing finances to determine business operations run by MSMEs.

<p><em>Profit can be assumed as an important component to describe the positif financial condition in a business. Based on this basis, the achievement of the profit statement is something that is often pursued by business. Even to pursue a condition called profit, an organization's management often uses various ways to pursue the profit position. In the other side, profit can be assumed as an excess of the difference between all receipts and all expenditures. But, in the different opinion, profit also increasingly in meaning along with the perception by Micro, Small and Medium Enterprises (MSMEs). Based on the capability  and len’s indicators obtained by the MSME actors. The purpose of this study is to explore the meaning of profit from the perspective actors of MSMEs. The research method uses a phenomenological approach. Then the results of the analysis were obtained by digging up information at the research site through interviews with three MSME actors. The research shows the results that MSME actors describe profits based on various perspectives such as the ability of MSME owners to complete obligations related to employee salary costs, electricity costs, and can run operations even though economic conditions are not stable.</em></p>

Persaingan global memicu adanya ekonomi kreatif yang identik dengan industri kreatif. Untuk peningkatan taraf hidup masyarakat, ibu – ibu rumah tangga yang berada di desa meteseh kecamatan tembalang kota Semarang, beberapa sudah berkecimpung di dalam usaha kecil menengah, tetapi ibu – ibu belum bisa mengatur keuangan dengan baik. Tim pengabdian masyarakat Universitas Semarang ingin membantu ibu – ibu rumah tangga di desa meteseh dengan cara penentuan biaya harga pokok produksi dan inovasi produk. Dengan melihat banyaknya tanaman ubi di sekitar desa meteseh, maka tim pengabdian masyarakat ingin memberikan pelatihan pembuatan onde – onde berbahan baku ubi ungu. Metode yang digunakan dalam kegiatan PKM ini meliputi kegiatan pelatihan dan workshop.  Kegiatan  pelatihan  yang  dilakukan  meliputi  1) Penentuan harga jual  dan akuntansi dasar 2) penentuan strategi yang tepat. Rencana kegiatan PKM ini meliputi 1) Pra Survey Lapangan 2) Persiapan Alat dan Bahan Pelatihan 3) Persiapan Tempat Pelatihan dan Workshop 4)  Penentuan harga jual dan Akuntansi Dasar 5) Penentuan strategi yang tepat dengan pemakaian harga yang sudah ditentukan bagi umk  6) Pembuatan Laporan dan Publikasi. Peran kedua mitra adalah sebagai obyek dan subyek. Sebagai obyek, mitra merupakan sasaran untuk ditangani permasalahannya dalam mengembangkan usaha.

Accounting information system as a means to assist organizations in identifying resources, evaluating, and assisting in improving company performance. With digital technology, accounting information systems are more valuable because they are able to present financial information more accurately and in real time. However, there is still ineffectiveness in implementation because it can only be accessed by certain authorities. Therefore, this study aims to explore accounting information systems that apply digital technology in company operations to be more effective and efficient. This research includes qualitative research, with phenomenological methods. The focus of the research was carried out at PT. Nalendra Halilintar Samudra in Central Java. Researchers used the interview method as many as 10 people to explore information related to accounting information systems with digital technology. Interviews were addressed to a number of informants who understand the accounting information cycle in the company. The results of the study describe that an accounting information system that uses digital technology is more effective and efficient because the data presented in financial information is more accurate and reliable. Therefore, the application of digital technology in accounting information systems must really be considered in its application in the company because it can help improve performance in the company. ABSTRAKSistem informasi akuntansi sebagai sarana dalam membantu organisasi dalam mengidentifikasi sumber daya, mengevaluasi, dan membantu dalam meningkatkan kinerja perusahaan. Terlebih lagi ketika sistem informasi akuntansi yang menggunakan teknologi berbasis digital. Dengan adanya teknologi digital sistem informasi akuntansi lebih bernilai karena mampu menyajikan informasi keuangan lebih akurat dan real time. Akan tetapi masih ada terdapat ketidak efektifan dalam penerapannya karena hanya mampu diakses oleh otoritas tertentu. Oleh karena itu penelitian ini bertujuan mengeksplorasi sistem informasi akuntansi yang menerapkan teknologi digital dalam operasional perusahaan supaya lebih efektif dan efisien. Penelitian ini termasuk penelitian kualitatif, dengan metode fenomenologi. Fokus penelitian di lakukan di PT. Nalendra Halilintar Samudra di Jawa tengah. Peneliti menggunakan metode wawancara sebanyak 10 orang untuk menggali informasi yang terkait dengan sistem informasi akuntansi dengan teknologi digital. Wawancara ditujukan kepada sejumlah informan yang memahami siklus informasi akuntansi di perusahaan. Hasil penelitian mendeskripsikan bahwa sistem informasi akuntansi yang menggunakan teknologi digital lebih efektif dan efisien karena data yang disajikan dalam informasi keuangan lebih akurat dan dapat diandalkan. Oleh karena itu penerapan teknologi digital dalam sistem