<p>MSMEs have relatively contributed to the pressure during the pandemic now.</p><p>This study aims to find out how the implementation related to government regulation number 23 of 2018 income earned by the MSME sector taxpayers in the Regency Bantaeng . This type of research used is descriptive method qualitative . This research data is sourced from the results of interviews with MSME tax payers and KPP Pratama employees who were processed . Data collection methods used in this research are observations, interviews, and document studies in which the author in a manner comes to location research</p><p>The results of this study show a deep bottom application related to government regulation number 23 of 2018 income derived by taxpayers from the MSME sector KPP Pratama has tried to maximize the application of the 0.5% final income tax but not yet fully effective by looking at the realization of MSME tax data collection alone.</p>As for who became a limitation in this study is limited to the territory of being the subject of this study, where this study is only for SMEs in the regional districts of Bantaeng just. And the characteristics / advantages of this study lie in the observation period related to the actual latest tax data that is year 2021

Covid-19 pandemic creates the climate change of work in various sector, one of them is National Amil Zakat Agency (BAZNAS). This research aims to disclose the performance of BAZNAS during the pandemic. This research was conducted in the National Amil Zakat Agency (BAZNAS) office in Sinjai Regency. This type of research was qualitative with a case study method. The data collection method used was observation, interviews and documentation. The informant this research consisted of two people the executive of BAZNAS Sinjai and three people of Muzakki. The result of this research demonstrates that BAZNAS conducts the zakat pick-up service and maximizes the performance through online services within paying and collecting of zakat, infaq, and shadaqah for the Covid-19 pandemic age. In addition, strategies of campaign and communication to society is undertaken by utilizing online media platforms such as Whatsapp, Facebook, and Twitter. Over the pandemic age. The use of the platform and online service over the pandemic age actually increases the receipt of zakat, infaq, and shadaqah in BAZNAS Sinjai

This article presents the outcomes of the Program Pengabdian Kepada Masyarakat (PKM) undertaken by a social movement organization in Indonesia. The program aimed to enhance the financial reporting capabilities of its leadership through a three-phase approach comprising training, mentoring, and evaluation of financial administration records. Virtual pre-training equipped participants with essential Excel and financial application skills. The results showed a significant improvement in financial reporting, ensuring transparency and accountability. Moreover, the financial administration training facilitated better planning and informed decision-making, fostering sustainable development. These implications resonate globally, encouraging similar community engagement initiatives to advance financial transparency and effectiveness. Highlights: Enhanced Financial Reporting: The three-phase approach led to a significant improvement in the organization's financial reporting capabilities, ensuring greater transparency and accountability. Empowered Decision-Making: The financial administration training enabled better planning and informed decision-making, contributing to the sustainable development of the social movement organization. Global Implications: The program's success inspires related scientists and organizations worldwide to implement similar community engagement initiatives, advancing financial transparency and effectiveness on a broader scale. Keywords: Financial reporting, Community engagement, Sustainable development, Training, Transparency