Perkembangan Usaha Mikro Kecil Menengah (UMKM) begitu pesat. Untuk mendorong pertumbuhan UMKM di  kota Banjarmasin Kalimantan Selatan, Pemerintah Kota  telah memberikan bantuan dan pelatihan agar UMKM dapat menembus pasar modern. Usaha mikro  kecil menengah diharapkan dapat meningkatkan kesejahteraan masyarakat. Usaha kecil menengah pada pengabdian ini adalah beberapa usaha mikro pada Kelurahan Kelayan kota Banjarmasin. Tujuan pengabdian masyarakat adalah untuk meningkatkan nilai tambah keripik tempe “Ridho” sehingga produk ini dapat dijual di pasar modern. Permasalahan mitra dalam kegiatan ini adalah proses produksi masih menggunakan alat-alat yang sangat tradisional, kemasan produk yang sangat sederhana , label yang kurang menarik dan belum adanya P-irt  sehingga produk ini hanya sampai pada pasar tradisional. Hasil dari kegiatan ini adalah proses produksi yang lebih cepat  dengan menggunakan mesin pemotong keripik tempe, kemasan menggunakan standing pouch,  desain label  menarik, adanya sertfikat keamanan pangan yang diterbitkam dinas kesehatan Pemerintah kota Banjarmasin maka pangsa pasar keripik tempe sagu meningkat pada pasar modern.Kata kunci: UMKM, kemasan, label,keamanan

Latar Belakang:Menurut Indonesian Institute of Corporate governance (IICG), corporate governance adalah serangkaian perangkat yang mengarahkan dan mengendalikan jalannya perusahaan dengan memperhatikan kepentingan berbagai pihak yang terlibat dalam perusahaan. Implementasi corporate governance dipengaruhi oleh kekuatan kepentingan dari setiap partisipan, konflik kepentingan antar partisipan akan memengaruhi kondisi keuangan perusahaan termasuk terjadinya financial distress.Tujuan:Tujuan penelitian ini menguji pengaruh corporate governance: Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Direksi, Dewan Komisaris, Komisaris Independen terhadap financial distress dengan dimoderasi oleh Rasio Leverage yang diukur melalui Debt to Aset Ratio (DAR) pada perusahaan Manufaktur di Indonesia.Metode Penelitian:Penelitian ini menggunakan pendekatan kuantitatif. Populasi pada penelitian ini berjumlah 61 perusahaan. Teknik pemilihan sampel menggunakan purposive sampling dengan kriteria tertentu, diperoleh sejumlah 17 perusahaan yang menjadi sampel dalam penelitian. Analisis yang digunakan dalam penelitian ini adalah analisis linear berganda dengan menggunakan program Partial Least Square (PLS).Hasil Penelitian:Corporate governance berpengaruh secara simultan terhadap financial distress. Kepemilikan Institusional, Kepemilikan Manajerial dan Komisaris Independen berpengaruh positif signifikan sementara Dewan Direksi dan Dewan Komisaris berpengaruh negatif tidak signifikan terhadap financial distress. Rasio Leverage yang diukur melalui Debt to Aset Ratio tidak memoderasi pengaruh corporate governance terhadap financial distress baik secara langsung maupun melalui indikator corporate governance.Keterbatasan Penelitian:Penelitian terbatas hanya pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Ukuran kinerja keuangan hanya diukur melalui Debt to Aset Ratio.Keaslian/Novetly Penelitian:Penelitian ini menjawab gap penelitian terdahulu terkait pengaruh corporate governance terhadap financial distress dengan menambahkan kinerja keuangan sebagai variabel moderating. Pemilihan Kinerja keuangan yang diukur melalui Debt to Aset Ratio sebagai variabel moderating didasarkan pada asumsi bahwa tingginya aset yang dibiayai oleh hutang akan memicu terjadinya financial distress.

Curriculum is a system that has components that are closely interrelated and support each other, which consists of goals, learning materials, methods and evaluation. Curriculum is one of the most important in the implementation of education. The curriculum is used as a reference for the implementation and indicators of the quality of education itself. Hence from that curriculum must be able to keep abreast of the development of science and technology which at any time always develops. Curriculum plays an important role for the success of education for students and educators. In its implementaion, curriculum management must be developed in accordance with the context of School Based Management (SBM) and Education Unit Level Curriculum (KTSP) and 2013 curriculum. curriculum management is related to the management of learning experiences that require certain strategies so as to produce learning productivity for students. Management of the curriculum must be directed so that the learning process runs well, with benchmarks for achieving goals by students so that educational goals can be achieved.

Program Pengabdian Kepada Masyarakat in partner with Usaha Peningkatan Pendapatan Keluarga (UP2K) “Mulan” which consists of Dasa Wisma “Mawar” in the Kelayan Dalam, Banjarmasin city. Mitra is a Dasa Wisma community that has members from women who have micro businesses. The home-based businesses that are carried out by the Dasa Wisma women are in the form of dry and wet food products, including Sago Tempe Chips, Rengginang, Banana Chips, Betel Nut, Porridge Bingka, Rolls, Cakes, Resoles And Pies. Product sales are still carried out conventionally, namely deposited at a souvenir center shop, sold directly in traditional markets or receiving orders from certain parties, there are no records or bookkeeping, the production process still uses simple tools. Based on the analysis of the situation, the problems faced by partners are the partner marketing aspect regarding the e-marketplace, the financial aspect related to financial reports, and the production aspect is still being done with household appliances.Thus, the solution offered to solve partner problems is to conduct e-commerce socialization & training along with the preparation of financial reports. The activity method begins with the preparation stage, then the implementation stage, and finally the mentoring and reporting stage which is planned to be completed within a period of 8 months. The results after implementing the program have been achieved, namely, business actors have increased understanding of the importance of e-commerce, especially online marketing and understanding finances. In addition, partners who previously did not have a Shopee and Tokopedia account after the training already have an account registered with Shopee and can be used in business activities. Next partners are given a cash book so they can record costs and sales.

BUMDes Kayu Bawang which is located in Gambut, Banjar Regency, South Kalimantan is one of the BUMDes that has received village funds and has initiated several business activities such as duck farming, savings and loan businesses and building blocks. The success of BUMDes Kayu Bawang depends on BUMDes management related to planning, organizing, actualizing, controlling and evaluating (Yuliani, 2017). These five things have not been implemented optimally in the management of BUMDes Kayu Bawang so that the business unit they have started has failed. The failure of the business unit at the Kayu Bawang BUMDes is also related to the transparency and accountability of the financial management of village funds. Where the preparation of financial reports on BUMDes is the main obstacle due to the limited ability of human resources in managing BUMDes. Therefore it is necessary to design an appropriate application, training and assistance in the planning and preparation process of the BUMDes Kayu Bawang financial report. The right technology aplication is needed so that BUMDes Kayu Bawang can compile financial reports in an integrated manner in the context of transparency and accountability. The Ministry of Finance's Guidelines on BUMDes Financial Reports state that reports prepared by BUMDes managers must comply with Financial Accounting Standards.Keywords: BUMDes, Financial Reports, Financial Accounting Standards