Permasalahan yang terjadi adalah persediaan ayam potong banyak yang tidak terjual dan dijual dengan harga yang rendah. Solusi dari permasalahan     tersebut adalah dengan memberikan diferensiasi produk berupa produk frozen food dengan inovasi produk yang telah dimasakan matang siap saji dengan tambahan  bumbu instan seperti sambal dan lainnya. Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk mendampingi, memberikan pelatihan dan memberikan bimbingan pada UMKM Ayam Sapi.Com dalam meningkatkan kapasitas produksi dan pemasaran sekala nasional. Dengan pendampingan dan pelatihan kepada mitra diharapkan kondisi mitra dapat bertahan dan lebih mengembangkan usaha bisnis. Metode yang yang dicapai untuk mengatasi permasalahan yang dihadapi oleh AyamSapi.com sebagai mitra adalah sebagai berikut: 1) Pengolahan daging ayam potong dengan teknologi frozen food, 2) membuat laporan keuangan sederhana. Pengembangan bisnis perlu adanya inovasi produk sebagai varian baru. Inovasi membantu mitra dalam bertahan dan mengembangkan produk. Hasil kegiatan yang dapat dihasilkan dari kegiatan pengabdian ini adalah mitra dapat berinovasi dalam membuat produk frozen food. Adanya adanya inovasi produk akan membantu mitra untuk bertahan dari krisis dan pandemic covid 19. Frozen food merupakan bentuk inovasi produk untuk dapat memberikan nilai tambah dan mengurangi bahan baku membusuk, sehingga bahan baku ayam potong tidak terbuang dengan percuma. Hasil kegiatan lainnya adalah mitra dapat menyusun laporan keuangan sesuai standar akuntansi keuangan membantu mitra dalam melacak dan memonitoring langsung pemasukan dan pengeluaran yang sudah dilakukan oleh mitra. Dengan adanya frozen food menjadikan salah satu produk yang dapat menambah nilai jual mitra sehingga mitra terhindar dari kerugian.

ABSTRACT; One of the measurement of company performance is financial performance. Financial performance is a formal effort that has been made by a company that can measure the company's success in generating profits. Profit is the simplest measure to assess a company's financial performance. Financial performance will also provide an overview of the efficiency of the use of funds regarding the results of obtaining profits, which can be seen after comparing net income after tax. Taxes are costs that must be incurred by the company. Therefore, companies through management always strive to minimize taxes and this effort is often referred to as tax planning. This study aims to examine the effect of tax retention rate (TRR), book tax differences (BTD) and effective tax rate (ETR) on financial performance by using a proxy measure of Net Profit Margin (NPM).                The method used in this research is descriptive verification with a quantitative approach. The data used is secondary data, data collection is done through documentation and literature research on property and real estate companies listed on the Indonesia Stock Exchange in 2012-2016 with a population of 46 companies. The number of samples in this study were 18 companies which were determined using purposive sampling. Data analysis to answer the problem formulation used: descriptive analysis, inferential statistics, classical assumption test, multiple linear regression test, correlation coefficient test, determination coefficient test, and hypothesis testing using partial test (t test) and simultaneous test (f test). Data processing using the SPSS application.                Based on the results of the research on the t test, it was found that TRR had a positive effect on financial performance where the tcount value of 2.773 was greater than the t table of 1.987. BTD has a positive effect on financial performance where the tcount value of 3.784 is greater than the t table of 1.987.ETR has a positive effect on financial performance where the tcount of 2.627 is greater than the t table of 1.987. Based on the results of the research on the f test, it was found that TRR, BTD, ETR had a significant effect on financial performance where Fcount was greater than 6.770 was greater than F table 3.10. Keywords: Tax Retention Rate, Book Tax Differences, Effective Tax Rate, Financial Performance

Banks are the heart and pulse of the trade and economic development of a country. Therefore, banks become one of the financial institutions that have an essential role in driving a country's economy, including Indonesia. The management of government banks has not comprehensively improved the quality of service, satisfaction, and loyalty of credit customers. This is indicated by the continued dissatisfaction of bank credit customers with banks' services that cover the fulfillment of the needs and interests of credit customers, especially in credit applications. Furthermore, the management of PT. Bank Mandiri (Persero) Tbk. has not been fully able to make credit customer satisfaction in the banking business activities it manages. The research method used in this research is descriptive and verification research. The population of this study is the credit customers of PT. Bank Mandiri (Persero) Tbk. The sampling technique employed proportional stratified random sampling that studied as many as 61 people with smooth credit and 79 bad credit customers. The Likert Scale, a research scale used to measure attitudes and opinions, was treated as an instrument used by researchers. The results showed that the quality of credit services PT. Bank Mandiri (Persero) Tbk. as a whole has been implemented well. Tangibility had been implemented well, officers were reliable and responsive, assurance can be trusted, and officers expressed empathy. Credit customers are satisfied with the services provided, the loyalty of credit customers of PT. Bank Mandiri (Persero) Tbk. has achieved well. There is an influence of lending service quality on customer loyalty at PT. Bank Mandiri (Persero) Tbk. There is also an influence between the quality of lending services on credit customer satisfaction implications on the credit loyalty of PT. Bank Mandiri (Persero) Tbk partially and simultaneously.