Jumlah Usaha Mikro Kecil Menengah (UMKM) di Pekanbaru  yang  semakin ramai seyogyanya diikuti dengan peningkatan laba oleh masing-masing UMKM. Topik ini sangat untuk meningkatkan pengetahuan pelaku UMKM dalam membuat pembukuan yang akurat sehingga diketahui laba yang dihasilkan.  Metode yang digunakan dalam pengabdian ini  dengan ceramah, diskusi atau tanya jawab antara pemateri dan peserta.  Peserta kegiatan ini adalah pelaku  UMKM kota Pekanbaru dari bidang yang berneda yang berjumlah 38 orang berasal Peserta pada kegiatan ini sangat antusias  baik dalam mendengarkan maupun dalam sesi tanya jawab, yang membuktikan pentingnya materi  ini bagi kelangsungan usaha mereka. Kegiatan ini penting untuk dilaksanakan karena memberikan manfaat kepada pelaku UMKM  yaitu membuat  pembukuan yang lebih akurat sehingga  dapat menghitung laba dari  usaha yang dijalankan.

The purpose of the SISKEUDES (Village Fund System) PKM training activities for students of the Pekanbaru Terbuka University CSR scholarship program is to increase students' understanding and skills in managing village fund with the SISKEUDES application. The main problem is that students' knowledge and skills about the village financial system are still low and students as part of the community must understand village fund because community participation is needed. In general, the use of SISKEUDES is to carry out village administration, including planning, budgeting, administration and entry data. The approach method offered to achieve the output target is SISKEUDES training for students of the Pekanbaru Terbuka University CSR scholarship program. The result of this PKM is the increased understanding and skills of students of the Pekanbaru Terbuka University CSR scholarship program towards SISKEUDES.

This study aims to examine the moderating role of socialization on the effect of tax bleaching and knowledge on taxpayer compliance. Determination of the number of research samples with the Slovin formula and obtained a number of 100 research respondents. Research data was collected through the direct distribution of questionnaires. Furthermore, the data is processed with the Moderated Regression Analysis (MRA) equation with SPSS tools. According to processed data, it was found that the results of research on tax bleaching and knowledge actually did not have an impact on taxpayer compliance. In addition, socialization was also not able to moderate the relationship between tax clearance and knowledge of public compliance in paying motor vehicle taxes in Lima Puluh Regency.

BUMDesa is a business run by the Village based on the Village Deliberation and has the aim of improving the village economy. BUMDesa management cannot be separated from the preparation of financial reports. BUMDesa Citra Permai has experienced a change in membership and the addition of products and services in its economic activities so it requires assistance in BUMDesa management, especially in the preparation of financial reports. The UMRI Accounting Study Program Community Service Team provides training and assistance in preparing financial reports using the Excel For Accounting (EFA) application. Training on preparing financial reports using EFA was attended by all Citra Permai BUMDesa managers. This activity was carried out for 3 days using four methods including surveys, input/account addition, implementation and evaluation. During the implementation of the community service activities, BUMDesa managers seemed enthusiastic by providing various questions regarding transactions that might occur and how BUMDesa recognizes and records these transactions in EFA. After simulating the use of EFA, managers know the benefits and convenience of using EFA.