The effect of the PSBB or PPKM implemented by the government has changed the economic life of the Indonesian people in general, so that housewives must be able to manage their family finances well. With her knowledge and confidence in managing every family's expenses by adjusting her husband's income. This study aims to examine the effect of Financial Literacy and Financial Attitude on Financial Management Behavior of Women Farmers Group with Self Efficacy as Intervening Variable. This research is a quantitative research with data collection techniques using a questionnaire. The sample is 30 respondents. The sampling technique used is saturated sampling. Primary data processing using path analysis techniques using SMART PLS 3 software. he results of the research hypothesis 1 have a P value of 0.001 so that it rejects Ho and accepts Ha. Hypothesis 2, obtained a P value of 0.027 so that it rejects Ho and accepts Ha. Hypothesis 3, the result of P value is 0.781 so that it accepts Ho and rejects Ha. Hypothesis 4, the result of P value is 0.450 so that it accepts Ho and rejects Ha. And hypothesis 5, the result of P value is 0.773 so that it accepts Ho and rejects Ha. The conclusion is that financial literacy has a significant effect on financial management behavior, while financial attitudes have a significant effect on financial management behavior. And Self Efficacy has no influence on financial management behavior. In addition, the results of the study show that Self Efficacy is not able to mediate financial literacy on financial management behavior and is also unable to mediate between financial attitudes and financial management behavior

Mitra dalam Program Kemitraan Masyarakat Stimulus (PKMS) ini adalah Pemerintah Desa Pejaten dan pengelola Badan Usaha Milik Desa (BUMDes) "Sukses Bersama" Desa PejatenKecamatan Kramatwatu Kabupaten Serang, Provinsi Banten. Tujuan kegiatan Pengabdian pada Masyarakat Program Kemitraan Masyarakat Stimulus (PKMS) ini adalah (1), Untuk pendampingan hukum berkaitan dengan legalitas hukum BUMDes dan untuk meningkatkan pemahaman hukum, (2) Untuk meningkatkan pengetahuan dan keterampilan mitra dalam pengelolaan manajemen usaha dan keuangan usaha yang baik dan benar melalui penerapan Ipteks, dan (3) Untuk meningkatkan peran BUMDes dalam pemberdayaan ekonomi masyarakat, sehingga kesejahteraan masyarakat turut meningkat. Untuk mencapai tujuan tersebut tim pengabdi menyusun rencana kegiatan yang meliputi 4 (empat) tahap, yaitu tahap 1 analisis situasi dan kondisi mitra, tahap 2 persiapan dan transfer Ipteks, tahap 3 pelatihan dan pendampingan dan tahap 4 evaluasi dan keberlanjutan program. Dengan menggunakan metode kronologis, pelaksanaan kegiatan ini menghasilkan peningkatan Pengetahuan dan Pemahaman Hukum, peningkatan Pengetahuan dan Keterampilan mitra tentang pengelolaan Manajemen dan Keuangan BUMDes sebesar 83,33%.

Online tax system is a change in the modern taxation system by using information technology that makes it easy for people to get services and information. But the knowledge of most taxpayers, especially students about the tax e-system is still low, so the Directorate General of Taxes needs to socialize the existence of this tax e-system. This study has the aim of how the use of taxation e-system in the form of e-registration system, e-spt system, e-filing system, and e-billing system has an influence on the understanding of accounting students. This research uses a descriptive quantitative method or approach. This research was conducted by distributing questionnaires to students who took the 2015 tax accounting accounting concentration at Bina Bangsa University, Banten. The results of this study concluded that partially the e-registration system and e-filling system affect the understanding of accounting students. While the e-spt system and e-billing system did not affect the understanding of accounting students. But simultaneously all e-registration system variables, e-system systems, e-filling systems and e-billing systems take affect to understanding of accounting students.

This study is a quantitative study that aims to determine the effect of Other Comprehensive Income and Net Income on the Return on Shares of LQ45 companies listed on the Indonesia Stock Exchange in 2016-2022. The sampling technique is to use the purposive sampling method and obtained 8 companies that are research samples The data processing technique uses multiple linear regression analysis with the help of SPSS version 25. The results of this study show that Other Comprehensive Income partially has no influence on stock returns and Net Income partially has a negative influence on stock returns. Simultaneously Other Comprehensive Income and Net Income have an influence on stock returns

Dampak pandemi covid 19 banyak para pedagang yang gulung tikar sehingga banyak masyarakat yang mengalami kesulitan ekonomi. Kesulitan ekonomi tersebut dikarenakan  seluruh aktifitas masyarakat dilakukan di rumah saja termasuk perdagangan kuliner berbasis kearifan local yang berasal dari potensi desa. solusi dari permasalahan tersebut adalah dengan membentuk sebuah UMKM dengan memanfaatkan potensi desa agar lebih terorganisir, terarah dan mudah untuk menjualnya. Namun untuk memperluas jaringan pemasarannya, membutuhkan fasilitas dari pihak eksternal yaitu dari Dinas Koperasi dan UKM Provinsi Banten dengan pemberian pembinaan dan pelatihan, kegiatan promosi produk, dan memperluas pemasaran produk, serta menyediakan sarana dan prasarana. Metode yang dilakukan dalam kegiatan ini adalah; (1) Sosialisasi, (2) Seminar dan Pelatihan Pembuatan Produk UMKM dan Strategi Pengemasan Produk, (3) Pembentukan UMKM dan (4) Strategi Pemasaran. Kegiatan ini diharapkan mampu menjadi solusi bagi masyarakat untuk membangkitkan ekonomi mereka di masa pandemi.