This plant has economic value and is beneficial for health as a medicine for mouth infections and cavities, treats skin diseases, reduces inflammation, reduces diarrhea, prevents nausea and stomach pain, and reduces cholesterol. With the availability of land, most of which is forest, local people use it to grow corn and herbs. The residents of Padanglampe Village are also experiencing economic instability due to the post-pandemic COVID-19, and many villagers do not have permanent jobs. So that requires them to have an independent business, one of which is making antiseptic soap made from lemongrass, which grows on plantations and in front of the house. In the service program that will be carried out in the form of assistance in making antiseptic soap, the benefit that the community will obtain is that the target community has an understanding and knowledge of how to process herbal plants into products with the sale value.

This study intends to investigate the influence of involvement in budgeting on managerial performance and examine if the locus of control variable might operate as a moderating variable to mediate the relationship between budgetary participation and organizational performance. A sample of 56 individuals was collected from eight bank branch offices in Kendari via purposeful sampling, with seven respondents from each branch. The data utilized are primary data gathered through the distribution of questionnaires to all respondents and processed with the assistance of PLS statistical tests. This study reveals that engagement in budgeting has a positive and statistically significant effect on managerial performance. Moreover, the locus of control has a negative but negligibleimpactt on management performance. However, when the locus of control interacts with budgetary participation, it considerably impacts managerial performance. This suggests that the locus of control is suboptimal for tasks other than budgeting, resulting in a decline in the quality of those tasks. An unfavorable work environment can cause it; thus, self-control and the ability of managers or employees to affect the climate are unnecessary. When its activities connect with budgeting activities, it is precise with external effects controlled by a robust internal locus, so different pressures and levels cannot easily affect it. Other moderating variables may impede or enhance budgetary involvement and managerial success. Consequently, future studies might investigate the selection of additional moderating variables.

Tellu Silo Aldian Jaya to start its business in 2019 as a micro business engaged in processing local food sources into packaged food and beverage products. The first products produced were a drink made from red ginger, coffee and lemon grass named Jahe's Kopi and a drink made from milk and ginger named Jahe's Susu. The rapid development of Tello Silo Aldian Jaya SMEs is in line with the prospects for SMEs in Indonesia which continue to increase every year. This community partnership program is directed at helping good financial management so that it has a positive impact on the business continuity of the Tellu Silo MSME business. The benefits that are expected to be obtained by partners after participating in this service program are that the target community has an understanding regarding the urgency and basic concepts of bookkeeping and accounting. Digital bookkeeping by utilizing the La Mikro application is an output product of this program which is expected to be able to overcome the problem of the lack of competent human resources in the fields of finance and accounting at Tellu Silo Aldian Jaya.

This study is aimed to examine the effect of reputation toward the quality of corporate social responsibility disclosure. This study applied an index based on the qualitative characteristics of the International Financial Reporting Standard Conceptual Framework. In addition, the study is modified with  a measured variable of the Quality of Corporate Social responsibility Disclosure. Furthermore, this study used purposive judgment sampling and 13 relevant financial sector companies were obtained. The result indicates that company reputation has positive relationship with the quality of CSR disclosure, but it is insignificant. In addition, this study indicates that the relevant dimension has not been highlighted compared to other dimensions such as loyal representation, understanding, and Comparability. CSR disclosures prioritize quality in order to be credible communication tool for the users.

The existence of a digital wallet can improve services in the financial sector, making it easier for consumers to make transactions. In addition, the use of digital wallets by SMEs actors can be a place to promote their products through attractive promo offers on a regular basis, also help SMEs players get an investment opportunity in the digital industry and can be one of the pillars of Indonesia's economic resilience in the future. This study aims to explore the extent of the application of fintech in the form of a digital wallet for SMEs actors in Makassar. The research method used is a quantitative method with a descriptive approach to explain the purpose of the research. The data used in this study is primary data. Where data is collected through the process of filling out questionnaires distributed to SMEs actors in Makassar City. The results of this study indicate that SMEs actors have a positive perception of using digital wallets as an alternative easy payment method, reducing physical contact, increasing sales, as a product promotion event, and reducing operational costs and capital costs.