The Bandung State Polytechnic (Polban) Accounting Department intends to participate in providing solutions to problems faced by villages in Parongpong District through the Community Service (PkM) program. The solution offered is to increase the knowledge and competence of village government officials regarding financial governance through training on the Budget Cycle and Accounting Cycle for DD and ADD administration, followed by a mentoring program in using supporting applications for the Village Financial System. This activity is also intended as a media for students to apply their knowledge directly in the community in relevant fields, a form of link and match between AMP Study Program and users, namely local government, and a form of self-actualization of students in society. The results of the implementation of the PkM program activities that have been carried out include: Training related to the provision of material on the Budget Cycle and Accounting Cycle as well as Assistance regarding the Practice of Using Village Financial System Support Applications (SisKeuDes), as well as ways to understand and overcome the Inspector General's findings.

Penelitian ini dilatarbelakangid engan adanya Covid 19 yang berdampak terhadap perekonomian di Indonesia. Untuk mengatasi hal tersebut pemerintah mengeluarkan kebijakan untuk penanganan covid 19 ini, salah satunya dengan menerbitkan peraturan tentang pengelolaan dana desa. Dalam peraturan tersebut ditambahkan bahwa dana desa difokuskan untuk penanganan covid 19, salah satunya melalui BLTDD. Maka dari itu setiap desa harus merefocusing APBDes tahun 2020 sesuai dengan peraturan tersebut. Penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan bantuan langsung tunai dana desa dan bagaimana efektivitas bantuan langsung htunai dana desa bagi masyarakat miskin terdampak covidi19. Unit analisis dalam penelitian ini berada di Desa Karamatwangi Kecamatan Cikajang  Kabupaten Garut. Jenis dan sumberidata yangidigunakan adalahidata subjek dan dokumenter dengan sumber data primer dan sekunder. Teknik pengumpulan data dilakukan dengan wawancara dan dokumentasi. Teknik validitas datanya adalah Triangulasi, Menggunakan bahan referensi dan member check . Teknik analisis data kualitatif yang digunakan adalah reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan BLTDD di Desa Karamatwangi sudah efektif dilihat dari ketepata hwaktu, ketepatan menentukan pilihan dan ketepatan sasaran.

Micro, Small and Medium Enterprises (MSMEs) as economy pillars in Indonesia must have a business planning. Calculation of the break-even point can be used to determine the minimum sales of products, prepare sales and profit budget, and monitor business performance. This study aims to help SMEs Sapi Mandiri Cipageran in calculating the break-even point. This type of research is qualitative with descriptive analysis. Data obtained from observation, direct interviews and documentation. The results showed that break-even point in pure milk products is 17,7 liters per day or 530 liters per month for one cow. In rupiah, sales reach the break-even point in the amount of Rp33.909.238. Then for yogurt products, the break-even point value is 20 bottles of yogurt or equal to Rp159.186. Meanwhile, the break-even value of mozzarella cheese products is 10 units or equal to Rp1.016.667.