The purpose of this study is to analyze the factors that influence the use of e-money. The type of study is a quantitative method questionnaires distributed in soft copy (Google Form). The samples included 107 people who lived in the city of South Tangerang, Banten. Samples are taken by simple random sampling technique. The analytical method used is the analysis of multiple data processing using E-Views 8. The results of this experiment show that the variables of Perceived Benefit and Compatibility does not affect the use of e-money, while Perceived Usefulness variables influence the use of e-money and also, Perceived of Benefit, Compatibility and Perceived Usefulness affect on the use of e-money together.

UMKM in South Tangerang must be able to support the improvement of the economic competitiveness of Banten Province, economic growth, poverty reduction, and improvement of the standard of living of the population in Banten Province. Therefore, UMKM must be able to compete and be able to seize every opportunity so that they can continue to take part in the national economy. This is because many UMKM is more focused on operational activities so that recording and reporting are often neglected. Without good records and reports, UMKM performance evaluation is not easy to do. The Al-khoiriyah Foundation has an entrepreneurship program for teenagers that aims to make their lives prosperous. In the program to create entrepreneurs at the Al-Khoiriyah Foundation, the participants were provided with knowledge and knowledge about the preparation of UMKM financial reports, limited human resources to recognize financial reports, and educational background were also reasons they had not been able to disseminate financial reports. The purpose of this community service is to provide socialization about entrepreneurship and compile MSME financial reports in theory and practice. The method used is seminars and direct delivery of the material as well as simulations and discussions on UMKM financial reports in entrepreneurship programs. This community service concludes that teenagers and foundation administrators who have been running businesses independently hope to be able to compile UMKM financial reports to determine the sustainability of their business and can be used as a condition for getting additional business capital for them.

This study aims to analyze and obtain empirical evidence about the effect of profitabilitas, company size, leverage and cash on hand for firm value in coal mining companies in Indonesia. Independent variables used in this study is profitabilitas, company size, leverage and cash on hand. Dependent variable used in this study is firm value. The method of analysis of this research used multiple regression analysis. Study’s population was coal mining companies listed in Indonesia Stock Exchange (IDX) period among 2017-2018 with amount 22 companies. Data was collected by purposive sampling method so the total sample is 17 companies and 34 data of financial statements companies were taken as study’s observation. The result of this research showed that (1) profitabilitas significantly effect firm value, (2) company size significantly effect firm value, (3) leverage significantly effect firm value, (4) cash on hand not significantly effect firm value.

Until now, there have been many cases of tax evasion that have occurred in Indonesia. Fraud is an act of deviation or omission that is intentionally carried out to deceive, or other parties suffering losses or fraud perpetrators obtaining financial benefits, either directly or indirectly. The design of this research based on literature review. Tax policy in the majority of countries was oriented towards mitigating health impacts and preventing economic pressure. Recently we have also seen other motives that various countries in the world want to achieve as Secretary-General Tax Report to G-20 Finance Ministers and Central Bank Governors. Quick responses through various tax relaxations came through twenty-two legal products. One of the things that is being studied is changes to VAT policy scheme. Currently, the Indonesian Institute of Certified Public Accountants is submitting an exposure draft related to the SJI. Tax incentives provided during the COVID-19 pandemic has the potential to be misused. The role of Public Accountants in preventing and detecting fraud in the taxation sector can be maximized if the public accountant carries out adequate procedures in accordance with applicable auditing standards. Public accountants need to increase the independence of each individual e.g., Continuing Education Program (PPL).

Purpose: One of the obstacles to obtaining additional capital is the inability to compile financial statements which is a condition for obtaining access to capital from banks. Many MSME players manage their business without having a basic knowledge or skills about good strategies. MSME actors need to be fostered and accompanied in the preparation of financial statements. So that they can compile financial statements in accordance with applicable standards. MSMEs can communicate their business to stakeholders, not only with regard to products, but also performance reflected in financial statements. MSMEs need to gain knowledge about adequate financial bookkeeping so that business expenses and income can be monitored accurately. Method: This activity is carried out in the form of training delivered by several methods such as lectures, discussions and mentoring. Result: The main target of this activity is MSME actors in Bojongsari, Depok. After the activity, participants are motivated and eager to get used to recording transactions. By getting used to recording transactions starting from the smallest thing, financial statements can be easily made with proof of transactions and regular recording. On this occasion, not only providing material to MSME actors, but also providing motivation and easy tips for compiling financial reports. Conclusion: MSME participants practice the knowledge gained, namely by getting used to recording every transaction that occurs in business, it is hoped that MSME actors can easily compile simple financial reports Keywords: 1. Financial statements 2. msme