The aim of this research is analyze further about the quality of finance statement UMKM, the readiness of UMKM in implementing SAK ETAP when compiling the finance statement, and assess the impact of SAK ETAP implementation when UMKM is compiling the finance statement. This research method is explanatory survey that comes from primary data. Data collection techniques through qustionnaire and direct interview. UMKM in Kuningan regency has not been ready to implement SAK ETAP in compiling the finance statement because mostly the businessman have not understood SAK ETAP yet. Business measurement, term of business establishment, socialization and training of SAK ETAP, education background and also the last owner education grade influence toward the perceive of business man which is related with the significance of accountancy process to UMKM. Business measurement, term of business establishment, socialization and training of SAK ETAP, education background and the owner education grade, also management professionalism influence toward the doer's comprehension of UMKM which is related with implementation of SAK ETAP. The impact of implementation SAK ETAP indicated that finance statement quality influence toward the ease of banking capital access.

The purpose of this research was conducted to determine and test the influence of macroeconomic factors in the form of inflation, BI Rate and exchange Rate (kurs) toward non performing financing. Population in this research is the Islamic Banking industry in Indonesia among 2010-2016. The sampling technique used is purposive sampling where the sample is selected based on the criteria determined by the writer.The data used is secondary data sourced from the official website of each Islamic Banking.To know the influence of  inflation, BI Rate and exchange Rate (kurs) toward non performing financing this research used eviews as statistical research tool. The research method used descriptive method with quantitative approach. This research used panel regression analyst model performance by using the four classical assumption which are normality, multicollinearity, autocorrelation and heteroscedasticity.The results show inflation has a positive impact and not significant on non performing financing (NPF), BI Rate and exchange Rate (kurs) have positive and significant effect on non performing financing (NPF).Key words: Inflation, BI Rate, Exchange Rate, Non Performing Financing (NPF)JELclassificationis : E44, G01, G21, G28, G32

This study aims to determine the effect of the implementation of dorp financial system (siskeudes) towards the quality of dorp financial statements, while there are competency of human resources variables, data quality, top management support, system quality and information technology utilization as moderating variables. The population in this study were 361 villages in Kuningan area, while 190 villages being as sample which drawn by using purposive sampling method and slovin formula used on determining sample size. The data analysis technique in this study used moderation regression analysis. The results show that the competence of human resources (HR) and utilization of information technology strengthen the influence of drop financial system implementation towards the quality of financial reports, while the data quality variable, top management support and system quality did not strengthen the influence of drop financial systems implementation towards the quality of drop financial statement .

The purpose of this research was to obtain empirical evidance about Effect of Operating Cost to Operating Income, Loan to Deposits Ratio, Non Perfoming Loan toward Profitability With Capital Adeqaucy Ratio as the Moderating Variable In Banking Companies Listed On the Indonesia Stock Exchange for the period 2015-2019. The method used in this research is a descriptive analysis method and verification. The population research is 44 banks listed on the Indonesia Stock Exchange. The sampling technique used quota sampling with samples used of 175 financial statements from 35 banks for 5 years. The analysis technique used is panel regression analysis and moderated regression analysis (MRA) with the application e-views 9. The results showed that the Operating Costs Operating Income, Loan to Deposits Ratio, Non Perfoming Loan simultaneously affect on profitability, and Operating Costs Operating Income has a negative and significant effect on profitability, Loan to Deposits Ratio has a positif and significant effect on profitability, Non Perfoming Loan has a negative and significant effect on profitability, Capital Adequacy Ratio is able to moderated the effect of Operating Cost to Operating Income on Profitability, Capital Adequacy Ratio is able to moderated the effect of Loan to Deposits Ratio on Profitability, Capital Adequacy Ratio is able to moderated the effect of Non Perfoming Loan on Profitability.

The Covid19 pandemic caused a downturn in the economic sector, although the pandemic conditions have even been running for three years. The number of layoff cases, and the difficulty of the community maintaining business in an open environment due to the enactment of Restrictions on Community Activities (PPKM) which is still being carried out by the government to prevent an increase in the number of Covid19 cases in Indonesia.  Therefore, a solution is needed to be able to strengthen the economic sector that needs support from various parties.  In this case the people's economic sector starts from the family, the increase in family income will be able to strengthen the economic sector.  Efforts to strengthen the family economic sector can be done if the whole community also has understanding and expertise in efforts to earn income.  UP2K PKK is targeted because the focus of their activities is in accordance with the objectives in order to strengthen the family economic sector. Up2K PKK joint activities are expected to motivate group members to be able to start businesses and develop businesses for those who already have businesses.  Devotional activities carried out using socialization methods in motivating housewives to start trying to do business and develop businesses that have been run by having certain business achievement targets are expected to foster a more spirit in realizing it. Coupled with the training and mentoring in business management is expected, especially for participants who already have a business will be better able to organize efforts for better development, along with solutions sought together with the devotion team to the obstacles they have faced.   Keywords: Income generating, UP2K PKK Abstrak Pandemi Covid19 mengakibatkan keterpurukan dalam sektor perekonomian, meskipun kondisi pandemik ini bahkan sudah berjalan selama tiga tahun. Banyaknya kasus PHK, dan sulitnya masyarakat mempertahankan usaha dilingkungan terbuka dikarenakan adanya Pemberlakuan Pembatasan Kegiatan Masyarakat (PPKM) yang masih terus dilakukan pemerintah untuk mencegah peningkatan jumlah kasus Covid19 di Indonesia. Oleh karena itu diperlukan adanya suatu solusi untuk dapat menguatkan sektor perekonomian yang membutuhkan dukungan dari berbagai pihak.  Dalam hal ini sektor ekonomi rakyat dimulai dari keluarga,  peningkatan pendapatan keluarga akan dapat menguatkan sektor perekonomian.  Upaya penguatan sektor ekonomi keluarga dapat dilakukan apabila seluruh masyarakat juga memiliki pemahaman dan keahlian dalam upaya memperoleh penghasilan.  UP2K PKK dibidik karena fokus dari kegiatan mereka sesuai dengan tujuan dalam rangka penguatan sektor ekonomi keluarga. Kegiatan bersama UP2K PKK diharapkan akan dapat memotivasi anggota kelompok untuk dapat memulai usaha serta mengembangkan usaha untuk yang sudah memiliki usaha.  Kegiatan pengabdian yang dilakukan dengan menggunakan metode sosialisasi dalam memotivasi ibu rumah tangga untuk mulai mencoba melakukan usaha maupun mengembangkan usaha yang sudah dijalankan dengan mempunyai target capaian bisnis tertentu diharapkan dapat menumbuhkan semangat yang lebih dalam mewujudkan nya.  Ditambah dengan adanya pelatihan dan pendampingan dalam pengelolaan bisnis diharapkan khususnya untuk peserta yang sudah memiliki usaha akan lebih dapat menata usaha untuk perkembangan yang lebih baik, disertai solusi yang dicari bersama dengan tim pengabdian atas kendala yang selama ini mereka hadapi. Kata Kunci : Income Generating, UP2K PKK.