The Covid 19 pandemic had a very large negative impact on people's lives, both directly in the form of attacks on physical health and indirectly in the form of economic impacts. This is because Covid-19 has made many people lose their jobs, thereby reducing people's income and purchasing power. The decline in purchasing power has an impact on the decrease in the ability of the community to meet basic food needs, thereby reducing food security for the affected communities. One of the community groups experiencing a decrease in the purchasing power of basic necessities is academic staff and outsourcing workers who work in the Faculty of Economics, State University of Surabaya. The increasing need for vitamins, supplements and health equipment (such as masks, handsanitizers, etc.) during Covid-19 has caused a decrease in their purchasing power of basic necessities. This community service (PKM) program  is carried out by providing basic necessities and medical equipment assistance to 30 academic staff and outsourcing workers in the FE UNESA. The purpose of this PKM activity is to improve community food security. The subjects of this PKM are academic staff and outsourcing workers in the FE UNESA environment. The implementation method is divided into 4, namely: (1) the preparation stage by observing the conditions experienced by academic staff and outsourcing personnel at the FE UNESA, (2) the needs analysis stage by determining the types of basic food items and medical equipment, and (3) ) the program implementation stage in the form of distribution of basic necessities and medical equipment assistance, (4) the monitoring and evaluation stage, which aims to determine the effectiveness of the program by measuring the success rate of this activity. The provision of assistance of 30 basic food packages and medical equipment was carried out on October 1, 2020 at the Faculty of Economics, UNESA. The results of the evaluation of the implementation of activities which consisted of two indicators, namely the usefulness of the assistance and the implementation of the provision of assistance showed a high score. This indicates that beneficiaries have a high level of satisfaction with the provision of basic food and medical equipment assistance provided by the PKM team.

Batu and Kediri City are areas in East Java with very high tourism potential. The creativity of business actors seizes this opportunity with the many emerging SMIs engaged in processed food/beverages which are commonly used by tourists for souvenirs. To create a good food company, it requires a good application of SOP and attractive product packaging and in accordance with the Indonesian National Standard. The purpose of this activity is to provide training in the preparation of Standard Operational Procedure (SOP) and design product packaging in the processed food/beverage business in Batu City and Kediri. The training and mentoring method is used to achieve the goal of increasing the competitiveness of the Food Small and Medium Industries (IKM) in Batu City and Kediri City. The training participants were 50 processed food and beverage businesses that had potential but had constraints on the preparation of SOPs and product packaging that had not been maximized. The results of this training showed a change in the behavior of participants, initially, only 10% of participants in Kediri and 6.7% in Batu had an SOP to 100%. Furthermore, participants who did not design their packaging properly in Kediri were 66.7% and in Batu 70% higher the results had increased to 100%. These results indicate that the participants experienced an increase in their ability to prepare SOPs and design packaging.

The company's performance usually seen from the financial aspect is generated by analyzing the financial statements of the income statement. Analyzing the income statement aims to determine the extent to which the corporate earnings to the owner for a certain period. Analyzing the income statement can be carried out by analyzing changes in gross profit. This analysis is useful to determine the level of efficient and effective company in business. The lower gross profit continuously can be caused by changes in the selling prices of products, changes in the price of production and other costs to be incurred by the company every year, causing a decrease in gross profit, which in turn lead to acceptance of the company's profits are reduced or even loss. Income is mainly influenced by three factors are interrelated to one another, namely sales volume, sales prices, and production costs. The research objective is to analyze the changes in gross profit (Gross Porfit), to assess the factors causing the change in gross profit PR Kembang Jati and search efforts to maintain the increase in gross profit to the company's performance can be improved.

Pelaku UMKM dalam aktivitas bisnis sekarang mulai menyadari pentingnya peran produksi yang mengutamakan unsur humanis melalui praktek Keselamatan dan Kesehatan Kerja (K3) sesuai dengan rekomendasi International labour organization (ILO). Sejalan dengan hal tersebut praktek perilaku K3 melalui penggunaan alat kerja yang ergonomis untuk meningkatkan kualitas kerja dan produktivitas sangat perlu diketahui oleh pelaku UMKM. Kegiatan PKM ini berupaya memberikan pelatihan dan pendampingan kepada pelaku UMKM kerupuk ikan desa Srowo kecamatan Sidayu berupa pelatihan desain ergonomi terhadap fasilitas produksi. Metode yang digunakan adalah pelatihan dan pendampingan serta monitoring evaluation agar proses pelaksanaan program PKM ini dapat berjalan sesuai rencana, memperoleh hasil sesuai harapan dan tuntas dilaksanakan. Hasil pelatihan desain ergonomi menunjukan bahwa peserta menjadi lebih mengetahui pentingnya perilaku ergonomic untuk kesehatan kerja. Selain itu, peserta juga lebih mengetahui bagaimana cara menyesuaikan alat kerja agar sesuai dengan kondisi tubuh mereka

East Java, especially Surabaya City is the city with the highest number of people affected by the Covid-19 virus. As the capital city of East Java Province, Surabaya is the center of administrative services, offices, services, shopping, industry and other supporting sectors. With the Covid-19 virus pandemic spreading so fast, the provincial governments of East Java and the City of Surabaya issued regulations for working at home, studying at home, and limiting activities that led to large gatherings of people. Problems arise when the activities of schools, agencies, offices are reduced, so small traders, informal workers, motorcycle taxis, and some informal workers are economically affected. As well as government regulations that must be obeyed in tackling the Covid-19 pandemic, it also needs to be understood. This community service has a target of increasing endurance, especially in terms of meeting basic needs. The implementer understands that in terms of their income is directly affected, the provision of these staples is so that they do not experience an economic shock. So that later they can stay active and look for income to meet family needs.