The role of MSMEs (Micro, Small and Medium Enterprises) are to improve the economy and reduce the unemployment in Indonesia is widely significant regarding to the growth of MSME growth in every year. However, MSMEs often find some problem which obstruct its business growth especially about the ffunding. The phenomena that exist today, many MSMEs only using funds/private capital to develop their business with reason their business is still in early growth. In fact, instead in early growth, MSMEs must do the innovation in order to be more competitive in the marketplace. In 2015, Indonesia was starting to face Asean Economic Community (AEC) where as the market competition will be more competitive for MSMEs. Therefore, to provide private capital also required other capital (loans) from third parties to fund the business growth of MSMEs. The reason why MSMEs do not make loans from other parties is about the unavailability of the financial statements based on SAK ETAP which can facilitate to access bank lending. Unavailability of financial statements in accordance with SAK ETAP on MSMEs has several factors, namely, costs are relatively expensive to pay for experts in the field of accounting, a lack of understanding in presenting financial statement based on SAK ETAP and the perceptions of MSMEs that considesr the financial statements are not urgency to do. This research aims to obtain empirical evidences whether the giving of information and socialization, educational background, level of education, size of enterprises and long effect on the understanding of MSMes in presenting financial statements based on SAK ETAP on MSMEs. The object in this study is MSMEs in Palembang city with number of respondents of 40 MSMEs with characteristics of small and medium et al/SIJDEB, 1(3), 2017, 311-326 312 enterprises. Data retrieval in this study using a questionnaire which is then processed using logistic regression analysis. The results of the study prove that giving information and socialization, educational background, level of education and business size do not affect on the understanding of MSMes in presenting financial statements based on the SAK ETAP on MSMEs. Only long effect affect on the understandability of MESMEs in presenting the financial statement. Budiman

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Kerinjing Village is one of 241 villages in Ogan Ilir Regency and one of 19 villages in Tanjung Raja District, which is 7 Km to the West from the District Capital and 13 Km to the East from the Regency Capital and has an area of ± 3 , 00 Km2. Kerinjing Village is divided into 2 hamlets led by each Hamlet Head. VAT is a tax imposed on any added value of goods or services in circulation from producers to consumers. VAT is a tax imposed on any added value of goods or services in circulation from producers to consumers. The training given to training participants uses the pedagogical learning method. This method provides training to participants where participants are considered as adults. The speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participants. Community service activities are carried out in Kerinjing Village and are carried out within 2 days. This service plan was carried out for 1 month. In this training, participants were also given examples of recording and calculating VAT. So far, they don't really understand and know about how to make correct financial records in accounting. Participants can try to make financial records according to the income they receive from their business and try to calculate the amount of tax to be paid and make tax reports. The service team provides direct guidance and assistance in making financial records, calculating the amount of tax to be paid based on the income received and making tax reports.

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This research was conducted because of the research gap between previous studies. The purpose of this study was to determine the effect of taxes, debt covenants and exchange rates on the company's decision to transfer pricing. This research was conducted on all manufacturing companies listed on the Indonesia Stock Exchange (IDX). The analysis technique used is quantitative descriptive analysis.The results of this study are that tax does not affect the company's decision to apply transfer pricing. This shows that the existence of a large tax burden will not make the company decide to implement transfer pricing. Debt covenant has a significant negative effect on the company's decision to apply transfer pricing, which shows that the lower debt to equity ratio (DER) will make the company decide to implement transfer pricing.While the exchange rate has a significant negative effect on the company's decision to implement transfer pricing. These results indicate that the lower the exchange rate will make the company decide to implement transfer pricing