Accounting skills training for MSMEs is expected to be an orderly administration for partner MSMEs to accurately calculate the cost of production and to separate personal assets from business assets. The benefits for the Cirebon regional government are improving the quality of its human resources, increasing economic growth and PAD, reducing unemployment and poverty, reducing social inequality and disrupting security especially in the region. While the benefits for PPM-FEB-UP institutions contribute to the surrounding community and carry out the functions of the Higher Education Tridarma in the Field of Community Service which will provide added value to FEB-UP in particular and the academic community of Pancasila University in general.

This study investigates the effects of individualism culture on audit quality with self-efficacy as mediates. Specifically, it examines the mediating effects of self-efficacy on the relationship between individualism culture to audit quality. Social cognitive theory is employed as a theoretical framework. Using the purposive sampling method, 101 auditors of individualism culture, self-efficacy Indonesian the Supreme Audit were selected as the sample. The results of this study show that self-efficacy has a significant impact on audit quality. This study also finds that individualism culture acts as a mediator variable. This study is for the Supreme Audit Agency, the Inspectorate, Directorate General of Taxes, government internal auditors and independent auditors and academics in the field of accounting education.

In response to an empirical study on scarcity cues in COVID-19, the present study offers a model of the relationship between scarcity cues and revisit intention by integrating perceived value and sensory brand experiences (SBE). The moderation mediation model (MOD MED) was tested using 426 respondents who were university students in Jakarta. The results of the analysis show that scarcity cues have a negative impact on perceived value and revisit intention. The process model has been confirmed through the role of perceived value in the scarcity cues relationship. SBE in this study has an essential role as a bearing for the negative effect of scarcity cues on perceived value and revisit intention. Hence, this study offers a theoretical contribution to the proposed model and a practical one regarding the effectiveness of "scarcity cues" marketing strategies. Keyword: Scarcity Cues, Sensory Brand Experiences, Perceived Value, Revisit Intention

Pemasaran digital menjadi salah satu cara termudah sekaligus dengan biaya termurah untuk mendapatkan pembeli di luar jangkauan yang ada melalui pemasaran tradisional. Pemasaran digital diharapkan bisa menjadi solusi untuk meningkatkan kemandirian Desa Kemuning sekaligus memaksimalkan program Smart Village dimana Desa Kemuning dijadikan sebagai pilot project. Hasil wawancara menunjukkan banyak di antara UMKM yang belum memaksimalkan pemasaran digital. Karena itu, Tim Pengabdian menyiapkan strategi dengan menginformasikan langkah-langkah yang bisa disiapkan dalam menerapkan pemasaran digital untuk produknya.

Jenis usaha yang dibangun pada masa kini baik usaha kecil menengah (UKM) ataupun besar selalu mengikuti perkembangan teknologi dan mulai meninggalkan model pemasaran tradisional beralih ke model pemasaran modern yaitu digital marketing. Model pemasaran ini sangat memudahkan pebisnis dari berbagai kalangan dalam memasarkan serta memperkenalkan produk atau jasanya kepada konsumen. Pengabdian kepada masyarakat berupa pelatihan edukasi manajemen pemasaran yaitu digital marketing diperuntukkan kepada UMKM di bawah binaan BumDes Kecamatan Tanjungsari, Kabupaten Sumedang yang aktif dan beroperasi, dimana usaha tersebut telah terdaftar pada Dinas Pemberdayaan Masyarakat dan Desa Pemerintah Daerah Kabupaten Sumedang, Jawa Barat. Kegiatan pengabdian tersebut para pelaku UMKM di bawah koordinasi BumDes Pemerintah Daerah Kabupaten Sumedang, Jawa Barat memiliki minat dan keinginan yang kuat untuk belajar mengenal digital marketing. Hanya saja mereka terhambat pada jaringan internet dan kemampuan mengikuti perkembangan teknologi informasi serta tata caranya pemasaran secara online. Kata Kunci: Digital Marketing, UMKM, BumDes A The types of businesses that are built today, both small and medium enterprises (SMEs) and large, always follow technological developments and begin to leave traditional marketing models to switch to modern marketing models, namely digital marketing. This marketing model makes it very easy for business people from various circles to market and introduce their products or services to consumers. Community service in the form of marketing management education training, namely digital marketing, is intended for MSMEs under the guidance of BumDes Tanjungsari District, Sumedang Regency which are active and operating, where the business has been registered with the Community and Village Empowerment Office of the Sumedang Regency Government, West Java. The service activities of MSME players under the coordination of BumDes of the Regional Government of Sumedang Regency, West Java have a strong interest and desire to learn about digital marketing. It's just that they are hampered by the internet network and the ability to keep up with the development of information technology and online marketing procedures. Keywords: Digital Marketing, UMKM, BumDes