The implementation of good governance and attention to resources will affect company survival. The purpose of this study was to examine the effect of good corporate governance and intellectual capital on financial performance and company value through statistical and econometrical tests on SOEs in Indonesia. This is quantitative research with state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange. The total study population was 16 SOEs. This study used a saturated sample. Furthermore, the exogenous variables in this study were good corporate governance (GCG) and intellectual capital, whereas the endogenous variables were the company and financial performance. This study used the statistical analysis inferential because the variables used indicators and were formative. The results indicated that GCG and financial performance have positive effects on firm value, intellectual capital does not affect company value, and GCG and intellectual capital have positive effects on financial performance. The evaluation of indirect effects in this study showed that financial performance mediates the effect of intellectual capital and GCG on company value.

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This research aims to analyze the role of Rural Credit Banks (BPR) in Sidoarjo on MSME income. The number of samples in this study were 83 customers from 9 BPRs in Sidoarjo Regency in the 2019 period. This study used quantitative research methods and data processing using multiple regression. The results showed that sales and credibility affect the income of MSMEs in Sidoarjo Regency, while the provision of credit and credibility does not affect the income of MSMEs in Sidoarjo. Lending does not affect the income of MSMEs because MSMEs that have obtained credit are at a stable stage from a financial perspective, so credit provided by BPRs is not the main capital for business expansion. This research is useful as an evaluation material for BPR in providing credit to customers. The limitation of this research is when giving questionnaires during rush hour from customers, so it requires a long process in processing the data. Suggestions for further research, qualitative research needs to be done with in-depth interviews with customers, so it is more beneficial for BPR and the world economy in general.

Sesuai dengan definisi Undang-Undang No. 9 Tahun 1995, Usaha Kecil merupakan usaha produktif dengan skala kecil. Usaha kecil mikro dan menengah (UMKM) sangat mempengaruhi perekonomian Indonesia, oleh karena itu wajar apabila sektor UMKM diperhatikan oleh pemerintah dan masyarakat. Program pengabdian masyarakat (PKM) yang dilakukan di Wisata Kuliner Deles, Jalan Arif Rahman Hakim No.14, RW 04, Keputih, Kecamatan Sukolilo, Kota Surabaya, bertujuan untuk memberikan pendampingan kepada pelaku kegiatan usaha Wisata Kuliner Deles untuk melakukan pencatatan dan menyusun laporan keuanagn sederhana. Kegiatan PKM dilakukan dengan cara sosialisasi dan pendampingan penyusunan pencatatan dan penyusunan keuangan sederhana kepada pedagang Wisata Kuliner Deles. Diakhir kegiatan diperoleh hasil bahwa peserta kegiatan telah cukup mampu menyusun pencatatan dan penyusunan keuangan sederhana sehingga berguna bagi para peserta untuk memaksimalkan pendapatan serta membantu kelengkapan sebagai salah satu syarat mendapatkan permodalan usaha.

The community service carried out takes the object of stakeholders from the Cempaka EducationCenter Foundation, which is located at Jl. Indokilo RT. 07, RW. 02, Gamoh Hamlet, DayurejoVillage, Prigen District, East Java. Based on the social analysis conducted through theobservation and interview stages, it was found that they were unable to find the right way ofrecording cash disbursements, especially if someone took the money first without bringingevidence in the form of a note. The implementation of this activity is carried out using aparticipatory method in the form of mentoring which requires a commitment from each member torealize independence and sustainability in the implementation of activities. Mentoring activitiesare divided into two stages, namely: (1) the design stage of the temporary bill; and (2) theimplementation phase of the temporary bill form. In the implementation phase there is also anevaluation through feedback from the stakeholders of the Cempaka Education Center Foundationregarding the format of the temporary bill that has been designed. This activity has limited timedue to the Implementation of Community Activity Restrictions (PPKM) caused by the Covid-19Pandemic. The activity plan for the first phase has been 100% implemented, it is hoped that in thefuture it can be continued with other Financial Report assistance needed by stakeholders of theCempaka Education Center Foundation.