The purpose of this study is to evidence the factors that in uence the

MSMEs are the primary source of the country's economy. MSMEs play an essential role in developing the potential of economic actors. The existence of the Covid-19 pandemic in Indonesia caused a decrease in MSME sales. This study aims to show the effect of corporate sustainability, entrepreneurial character and business growth on business continuity mediated by business performance. The sample used is SMEs in Purworejo and Banyumas using the slovin method. This research selects 763 respondents, consisting of Purworejo and Banyumas. The data analysis method is a path analysis test (Path Analysis) using the WARP-PLS 7.0 application. The test results show that business resilience, entrepreneurial character, and growth positively affect business continuity. Meanwhile, business performance partially mediates business resilience, entrepreneurial nature, and business growth in business continuity. ABSTRAKUMKM merupakan sumber utama perekonomian negara. UMKM berperan penting dalam mengembangkan potensi pelaku ekonomi. Adanya pandemi Covid-19 di Indonesia menyebabkan penurunan penjualan UMKM. Tujuan penelitian ini untuk menunjukkan pengaruh keberlanjutan perusahaan, karakter kewirausahaan dan pertumbuhan usaha terhadap keberlangsungan usaha dimediasi oleh kinerja bisnis. Sampel yang digunakan merupakan UMKM di Purworejo dan Banyumas menggunakan metode slovin. Sampel penelitian ini adalah 763 responden, terdiri dari purworejo dan banyumas. Metode analisis data yang digunakan adalah uji analisis jalur (Path Analysis) dengan menggunakan aplikasi WARP-PLS 7.0. Hasil uji menunjukkan bahwa ketahanan usaha, karakter wirausaha dan pertumbuhan usaha berpengaruh positif terhadap kelangsungan usaha.  Sedangkan kinerja bisnis memediasi parsial ketahanan usaha, karakter wirausaha, dan pertumbuhan usaha terhadap keberlangsungan usaha.

The existence of BUMDes can help the government in managing creative and innovative village potential, so that it can open up new jobs and absorb the workforce in rural areas. BUMDes as a village financial institution that meets the needs of micro-scale businesses are required to make financial reports of all business units in a transparent and accountable manner every month. BUMDes are also required to provide reports on the development of their business to the village community at least twice a year through village meetings. This study aims to examine the factors that influence the quality of financial reports. The purpose of this study was to examine the effect of the level of education, work experience, training, use of information technology, and internal control on the quality of financial reports at BUMDes in Magelang Regency. The data used in this study uses primary data obtained by distributing questionnaires. The population in this study were BUMDes in Magelang Regency. The sample selection technique used was purposive sampling and obtained 159 samples of BUMDes in the Magelang Regency area. The data analysis method in this research is Confirmatory Factor Analysis. Hypothesis testing in this study uses multiple linear regression analysis. The results showed that the level of education and use of information technology had no effect on the quality of financial reports. While work experience, training, and internal control have a positive effect on the quality of financial reporter).

<p><em>This study is aimed at examining factors affecting the reliability and timeliness of financial reporting. These factors include human resources, utilization of information technology, internal control of accounting, organizational commitment and supporting system. The main ground of this study is an empirical study on the factors that affect the reliability and timeliness of financial reporting which have been varied in the results and increasingly important and strong public demands for accountability. The sample of this study consists of 83 employees in BLUDs around Kedu residency. The analysis of the data are measured through Partial Least Square (WarpPLS). This study provides an evidence that human resources, internal control of accounting, organizational commitment and supporting system have positive effects on the reliability of financial reporting. On the other hand, the utilization of information technology does not positively effect the reliability of financial reporting. Meanwhile, the utilization of information technology, internal control of accounting, and organizational commitment positively affects timeliness of financial reporting, while the human resources, and supporting system do no have positive effect on the timeliness of financial reporting.</em></p>

Tujuan dari pengabdian ini adalah menghidupkan kembali Badan Usaha Milik Desa (BUMDes) yaitu Bank Sampah dan juga menjadikan sampah sebagai benda yang mempunyai nilai tambah. Metode yang digunakan untuk mencapai tujuan tersebut yaitu dengan memberikan sosialisasi dan juga pelatihan kepada warga di Dusun Bebengan Kelurahan Sriwedari Kecamatan Salaman Kabupaten Magelang. Tahapan kegiatan yang dilakukan meliputi persiapan, sosialisasi, pelaksanaan pelatihan, pembentukan paguyuban, dan evaluasi. Hasil yang dicapai selain adanya tambahan wawasan bagi masyarakat akan pentingnya kebersihan lingkungan, juga keberhasilan masyarakat dalam menjadikan sampah dari barang yang tidak ada nilainya menjadi benda yang bernilai jual.