Purpose -The innovation of cryptography technique and blockchain has made cryptocurrency an alternative medium of exchange due to its safety, transparency and cost effectiveness. But its main feature cannot be separated from the users who use cryptocurrency for their illegal transactions. There are several arguments related to the legality of cryptocurrency. The purpose of this paper is to analyze the nature of cryptocurrency based on characteristics of money, legal perspective, economic perspective and Sharia perspective. Design/methodology/approach -In this study, the methodology used is descriptive with a qualitative approach. The object of this research is cryptocurrency. The data are secondary data obtained from peer-reviewed journal articles, conference papers review, working paper and Sharia consultant reports addressing the legality of cryptocurrency. The literature review analysis includes the following steps: material collection, descriptive analysis, discussion with people in Sharia competency and intuitive-subjective material evaluation. Findings -Regarding the characteristic of money, cryptocurrency is acceptable. But in terms of the legal perspectives, cryptocurrency does not meet the criteria as currency. From the economic perspective, cryptocurrency does not fully meet the characteristic currency due to high price volatility, and from the Sharia perspective, cryptocurrency can be considered property (mal) but not as a monetary value (thamanniyah).

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Micro, Small, and Medium Enterprises (MSMEs) have long been understood as playing a significant role in the economic development of a country. However, MSMEs have not been able to make a significant contribution to the economy due to constraints of capital problems and limitations in meeting the requirements of bureaucracy and banking administration when applying for loan funds from banks. Due to the limited services provided by banks, the emergence of financial technology (fintech) innovation is an opportunity for MSMEs to overcome their capital problems. However, the use of fintech triggers risks borne by users or consumers such as cyber risks related to data security, data ownership, privacy, and data governance. Shariah-based fintech is one solution to extend financial inclusion to MSMEs to overcome their capital problems. The purpose of this research is to analyze the development and the contribution of Shariah fintech in strengthening the financial inclusion of MSMEs. The method used in this qualitative descriptive research is by describing and interpreting the observations and findings of 5 Shariah fintech platforms that focus on MSMEs' funding as the research sample. The result shows that the market share of Shariah fintech is 2.01% of the total fintech platform and it is caused by the lack of Shariah financial literacy. In terms of risk, even though the financing risk is relatively lower than Bank's Non-Performing Loan, other risks may arise, such as cyber risk and Shariah compliance risk. In order to mitigate the risks, the authority needs regulations for cyber security for consumer protection and supervision of Shariah compliance by the National Shariah Council of the Indonesian Ulama Council.

Small and Medium Enterprises (SMEs) plays a significant role for the economic development of a country. Specifically, the existence of SMEs is to contribute in poverty alleviation through job creation. However, not many SMEs can survive and grow their business due to limited access to obtain resources such as financial, technological, and human resources. One of the factors that inhibit the development of MSMEs in Indonesia is the lack of knowledge and management of personal finance. In addition, the participation rate of SMEs to financial institutions is still very low, with only 30% able to access financing. This study aims to analyse the level of financial literacy, the factors that affect the level of financial literacy, and the correlation between the level of financial literacy (proxied by general knowledge, risk management, savings and credits, and investment) with funding decision. The data used are primary data and secondary data, with data collection methods conducted in this study are literature studies, interviews and questionnaires with SMEs in Bandung, Indonesia, with a sample used as many as 97 respondents. The respondents’ financial literacy in low level on general financial knowledge, savings & credits, and investment. But they have medium financial literacy level on insurance. The data processed using discriminant analysis, shows that the average financial literacy level which is in low level and has no effect on funding decision-making.

Abstrak: Permasalahan yang sering dihadapi oleh pengusaha terutama pemilik usaha rintisan adalah kurangnya perencanaan yang matang karena terlalu fokus pada pembuatan produk yang akan dijual tanpa memperhatikan aspek lain yang lebih utama dalam mengawali usaha. Tujuan Pengabdian kepada Masyarakat (PkM) ini adalah untuk membantu pendamping UMKM agar dapat memahami model bisnis para pelaku UMKM Pertanian sehingga dapat membantu UMKM Pertanian yang terdampak pandemi di Kabupaten Bandung Barat untuk dapat berinovasi terhadap perubahan yang diperlukan khususnya dalam meningkatkan daya saing bisnis di masa pandemi. Metode pelaksanaan kegiatan PkM dilakukan secara dinamis tidak hanya bersifat ceramah tetapi juga melakukan simulasi pembuatan rencana bisnis yang dipadukan dalam permainan dan praktek agar suasana menyenangkan guna merangsang kreativitas dan inovasi dengan indikator keberhasilan melalui ketajaman analisis berdasarkan analisis SWOT dan Business Model Canvas. Mitra dari kegiatan PkM ini adalah 23 pendamping UMKM dari Bank Rakyat Indonesia dengan objek observasi adalah 4 (empat) UMKM Pertanian dengan menunjukkan hasil rata-rata penilaian analisis sebesar 89,5%. Dari hasil PkM ini teridentifikasi bahwa kekuatan UMKM pertanian ini adalah luasnya lahan, pengalaman dan teknologi budidaya dimiliki serta komoditas yang unik. Secara keseluruhan UMKM pertanian memiliki kelemahan keterbatasan akan modal.Abstract: The problem that is often faced by entrepreneurs, especially start-up business owners, is the lack of careful planning because they are too focused on making products to be sold without paying attention to other important aspects of starting a business. The purpose of this Community Service is to help MSME companions to understand the business model of Agricultural MSME so that they can assist the Agricultural MSME in West Bandung Regency to be able to innovate towards the changes needed, especially in increasing business competitiveness during pandemic. The method of implementing Community Service activities is carried out dynamically, not only in the form of lectures but also simulating the creation of a business plan which is integrated into games and practices in order to create the fun atmosphere to stimulate creativity and innovation with evaluation indicators are the analytical acumen based on SWOT and Business Model Canvas Analysis. The Partners of this Community Service are 23 (twenty-three) MSME companions from Bank Rakyat Indonesia and 4 (four) Agricultural MSMEs as objects of observation that showed the average result of analysis assessment of 89,5%. The results of the Community Service, it was identified that the strength of this agricultural MSME is the breadth of land, experience and cultivation technology owned as well as unique commodities. Overall, agricultural MSMEs have the weakness of limited capital.