The following research discusses analysis and discusses company financial planning in ongoing audit opinion. In the following research the method used is quantitative. The testing of the hypothesis in the research and the method used is logistic regression analysis using the version 22.0 Statistical Package for the Social Sciences (SPSS) program. The following research uses a purposive sampling technique, producing 26 (twenty six) manufacturing companies for 3 years so that the total sample is 78. The results of the study, liquidity which is proxied by the current ratio does not affect Going Concern Audit Opinion. The profitability of the return on asset (ROA) proxy has no effect on the going-concern audit opinion. Solvency of the debt proxy to total assets (DTA) has an influence on the going-concern audit opinion.

Pengabdian kepada masyarakat dapat diartikan sebagai respon akademik masyarakat kampus atas kebutuhan, tantangan, atau persoalan yang dihadapi oleh masyarakat, baik secara langsung maupun tidak langsung. Tujuan umum dari kegiatan pengabdian kepada masyarakat ini adalah membantu UMKM dalam mengatasi persoalan-persoalan pencatatan laporan keuangan. Adapun bentuk kegiatan dalam pelaksanaan pengabdian kepada masyarakat dengan tema akuntansi keuangan. Dengan para pengajar dan narasumber yang dilibatkan adalah para Dosen Program Studi Akuntansi dari Universitas Pamulang.Hasil Pelaksanaan PKM yang dilakukan tanggal 24-28 Februari 2020 adalah menambah ilmu mereka di bidang akuntansi, terutang tentang pencatatan keuangan, para peserta kelompok ikan hias di desa Jampang sangat antusias dengan materi yang mereka dapatkan dari dosen-dosen akuntansi Universitas Pamulang, Para peserta dapat langsung mempraktekan pembukuan melaui aplikasi SI-APIK, Respon para peserta sangat baik dan senang karena sangat terbantu dalam pembelajaran tentang pencatatan keuangan. Pentingnya pengelolaan aspek keuangan usaha membuat para UMKM sadar bahwa pendapatan harus di putar agar usaha terusmaju. Saran yang disampaikan adalah kegiatan PKM kedepannya agar digalakan dan dibuat semenarik mungkin agar dapat menjaring lebih banyak lagi peserta UMKM di Tangerang Selatan, perluasan jangkauan cakupan wilayah materi bisa lebih diperluas sehingga peserta dapat memperoleh wawasan lebih banyak.

Pengabdian kepada masyarakat dapat diartikan sebagai respon akademik masyarakat kampus atas kebutuhan, tantangan, atau persoalan yang dihadapi oleh masyarakat, baik secara langsung maupun tidak langsung. Tujuan umum dari kegiatan pengabdian kepada masyarakat ini adalah membantu UMKM dalam mengatasi persoalan-persoalan pencatatan laporan keuangan. Adapun bentuk kegiatan dalam pelaksanaan pengabdian kepada masyarakat dengan tema akuntansi keuangan. Dengan para pengajar dan narasumber yang dilibatkan adalah para Dosen Program Studi Akuntansi dari Universitas Pamulang.Hasil Pelaksanaan PKM yang dilakukan tanggal 24-28 Februari 2020 adalah menambah ilmu mereka di bidang akuntansi, terutang tentang pencatatan keuangan, para peserta kelompok ikan hias di desa Jampang sangat antusias dengan materi yang mereka dapatkan dari dosen-dosen akuntansi Universitas Pamulang, Para peserta dapat langsung mempraktekan pembukuan melaui aplikasi SI-APIK, Respon para peserta sangat baik dan senang karena sangat terbantu dalam pembelajaran tentang pencatatan keuangan. Pentingnya pengelolaan aspek keuangan usaha membuat para UMKM sadar bahwa pendapatan harus di putar agar usaha terusmaju. Saran yang disampaikan adalah kegiatan PKM kedepannya agar digalakan dan dibuat semenarik mungkin agar dapat menjaring lebih banyak lagi peserta UMKM di Tangerang Selatan, perluasan jangkauan cakupan wilayah materi bisa lebih diperluas sehingga peserta dapat memperoleh wawasan lebih banyak. Abstract: Community service can be interpreted as an academic response from the campus community to challenges, or debates that are questioned by the community, both directly and indirectly. General objectives of community service activities Share the form with community service activities with the theme of financial accounting. The instructors and resource persons involved were Accounting Study Program Lecturers from Pamulang University.The results of the implementation of the PKM conducted on 24-28 February 2020 were adding to their knowledge in the field of accounting, owing to financial records, the participants of the ornamental fish group in Jampang were very enthusiastic about the material they got from accounting lecturers at Pamulang University, the participants could directly practiced bookkeeping through the application SI-APIK, the response of the participants was very good and happy because it was very helpful in learning about financial records. The Importance of the Articles of Association of Business Makes MSMEs Aware That Money Must Be Played So that Businesses Go Forward The suggestion given was that in the future PKM activities should be promoted and made as interesting as possible to attract more MSME participants in South Tangerang, to be able to obtain more information about areas of material that could be studied by the participants so that they could be learned more.

The development of technological growth at this time has been developing rapidly, one of which is the emergence of fintech. Fintech is a developing innovation in adaptation in computer networks that is applied in the financial sector.The obstacles that occur when utilizing technology are the maximum lack of use of technology for entrepreneurship and also the lack of knowing the technology itself. In this case, many entrepreneurs including housewives who do not understand the application and knowledge of technology. So this Community Service is aimed at providing understanding to Housewives about the use of technology as an instrument for entrepreneurship by utilizing sophisticated technology and to be able to improve towards a prosperous family. In Community Service the method used in the delivery of material is to present the material and question and answer session. And the results obtained in Community Service are housewives who know and understand the use of technology to support family welfare by being open to entrepreneurship and understanding of technological advances can lick up housewives in entrepreneurship. The conclusion from the Community Service activities this time is that there are many benefits in technology, especially in entrepreneurship. Suggestions, it is hoped that this Community Service activity will be sustainable and broader in scope. Keywords: Technology; Fintech; Entrepreneurship

The purpose of this study is to measure and test the influence of socioeconomic and demographic factors on improving financial literacy in lecturers in South Tangerang City. This type of research uses quantitative research with survey methods. The population is all college lecturers in South Tangerang city as many as 5,974 respondents and the sample number of 209 respondents with simple random sampling method. The data sources used are primary and secondary data. The data analysis method used is multiple regression with SPSS version 25. The results found that socioeconomic influence is positive and significant to financial literacy. Variable demographic factors have a positive and significant effect on financial literacy. The results of this study contribute to the field of financial accounting, especially related to socioeconomic factors, demographics and financial literacy that can provide information and input sources for the government, OJK community in helping to improve knowledge and understanding of financial services products as a form of improving financial literacy and needed from various parties especially from the academics of universities who can contribute to the development of theory and study of libraries.