The low level of  budget absorption is oftten a problem for Regional Apparatus Organizations (OPD). The research is conducted to describe the effect of budget planning, the quality of human resources, budget execution and organizational commitment to the absorption of regional revenue and expenditure budgets in the Regional Apparatus Organizations of Pelalawan Regency. The population in this study were all OPD in Pelalawan Regency. Sample selection using purposive sampling method. Data was collected by distributing questionnaires to 84 respondents, and only 78 questionnaires could be used in this study. The data analysis method used is Multiple Linear Regression using SPSS version 22. The results showed that budget planning, quality of human resources, budget execution and organizational commitment had an effect on the level of budget absorption in the OPD Pelalawan Distrik. The results of this study have a contribution to the OPD increasing the absorption of regional revenue and expenditure budget.

Village-owned enterprises (BUMDes) are economic institutions that have a strategic role in improving the village economy. However, BUMDes operational activities often face obstacles that cause BUMDes not to run as they should. This study aims to analyze the effect of human capital, organizational culture, and entrepreneurial orientation on the performance of BUMDES. The population in this study was 242 BUMDes scattered in Kampar Regency. The sampling technique used was purposive sampling by selecting active BUMDes. Respondents in this study were BUMDes managers. Of the 140 active BUMDes, 120 BUMDes participated in this research. The data collection technique uses a questionnaire that is distributed online via a google form. The results of data analysis using WarpPLS 7.0 show that human capital, organizational culture, and entrepreneurial orientation positively affect the performance of BUMDes. This research implied that knowledge and expertise possessed by managers and applying them will further improve the performance of BUMDes. It is also important for commitment, loyalty, and trying to give the best in implementing organizational culture. Creativity in innovating, being proactive, and having the courage to take risks and work hard are also crucial in managing BUMDes. Based on the research limitation, it is suggested that further research can expand the research area and use other variables that can affect the performance of BUMDes, such as innovation or leadership style.

This study aims to analyze the effect of human capital and social capital on the performance of Village-owned Enterprises which is mediated by innovation capability. The population in this study is Village-owned Enterprises located in Kampar Regency. Respondents in this study were the director of BUMdes. as many as 228 Village-owned Enterprises. The data collection technique is by sending a questionnaire in the form of an internet questionnaire designed using Google Forms. A total of 120 BUMDes Directors participated in this research. The results of data analysis with PLS show that the results of the study indicate that human capital does not affect the performance of Village-owned Enterprises. Social capital affects the performance of Village-owned Enterprises. Social capital and human capital have also been shown to affect the ability to innovate. Social capital has also been shown to affect humans and innovation capability affects performance. The ability of innovation can also partially mediate the relationship of social capital with the performance of Village-owned Enterprises and fully mediate the effect of special capital on the performance of Village-owned Enterprises. However, human capital is not a mediating variable for the effect of social capital on Village-owned Enterprises performance. This research has a contribution to improving the performance of Village-owned Enterprises.

Social enterprises are organizations that have economic and social goals. However, the performance of the social enterprise is still not satisfactory. In this study, the researchers examined one of the social enterprises that is developing in Indonesia, namely Village Owned Enterprises (BUMDes). This study aim to evaluates the effect of institutional pressure and social entrepreneurial orientation on the social performance of the social enterprise. It looks at the impact of social performance on the social enterprise's financial performance. The population in this study is social enterprise BUMDes in Bengkalis Regency with a stratified random sampling technique. Respondents in this study were BUMDes managers. Data collection was carried out by sending questionnaires directly to BUMDes managers. A total of 103 respondents participated in this study. The data that has been analyzed using Warp PLS shows that institutional pressure and social entrepreneurial orientation have a positive effect on social performance, and have an effect on improving financial performance. This research has implications for supporting institutional theory and improving BUMdes performance

Purpose: This community service activity aims to train Waste Bank managers in determining the cost of Waste Bank products. Method: The method in this activity is a lecture followed by a discussion and simulation of calculating the cost of the product. The target audience is the manager of the Waste Bank. Results: The results of service activities increase the understanding of Waste Bank managers in calculating the cost of production, determining the selling price, and calculating the profit or loss on product sales. Conclusion: The initial survey shows that many waste bank managers do not understand how to calculate product cost, selling price, and profit/loss. With this activity, there is an increase in the understanding of waste bank managers in determining the selling price of their products. This activity has benefits in addition to creating a clean environment and contributing to improving the community's economy. Keywords: 1. Waste Bank 2. Cost of Product