The purpose of this study is to analyze the effects of digital marketing (DM), e-commerce (EC), business sustainability (BS) and financial performance (FP) of Micro, Small and Medium Enterprises (MSMEs) during Pandemic Covid19 in Indonesia. The relationships between digital marketing and business sustainability, e-commerce and business sustainability, digital marketing and financial performance, e-commerce and financial performance, financial performance and business sustainability are investigated. This research is quantitative research with a questionnaire approach. Data processing tools use the SmartPLS 3.3.3 software. The primary data collection method was accomplished by distributing online questionnaires to 120 MSMEs in Banten Indonesia who had experienced the pandemic. The results show that digital marketing had significant effect on business sustainability, e-commerce had significant effect on business sustainability, digital marketing had significant effect on financial performance. However, e-commerce had no significant effect on financial performance, financial performance had no significant effect on business sustainability, digital marketing had no significant effect on business sustainability through financial performance, e-commerce had no significant effect on business sustainability through financial performance. The use of digital marketing has been carried out to increase customer awareness. Marketplace as a manifestation of e-commerce is used as an innovation or change in sales methods.

Secara umum laporan keuangan BUMDes tidak berbeda jauh dengan laporan keuangan lembaga lainnya seperti Neraca, laporan Laba/ Rugi serta Laporan Perubahan Modal. Laporan keuangan dibutuhkan untuk mengungkap kinerja keuangan BUMDes secara keseluruhan sepanjang satu periode. Dari delapan BUMDes yang ada di Kecamatan Pasir Penyu seluruhnya belum lengkap dalam pelaporan keuangan. Metode analisis yang dilakukan dengan uji hipotesis yang melibatkan 40 orang responden yang didapat dari Perangkat Desa dan Anggota BUMDes Sekecamatan Pasir Penyu Kabupaten Indragiri Hulu. Setelah dilakukan Uji Hopotesis dan didapat bahwa Tingkat Pendidikan, Pengalaman Kerja, dan Pelatihan mempengaruhi Kualitas Laporan Keuangan BUMDes Sekecamatan Pasir Penyu Kabupaten Indragiri Hulu.

This research was conducted at Buluh Rampai Village, Seberida District, Indragiri Hulu Regency. The research took place for six months. The purpose of this study was to determine the effect of partial accountability on increasing village development in the Village of Buluh Rampai, Seberida District, Indragiri Hulu District. To find out the effect of partial village fund allocation management on increasing village development in Buluh Rampai Village, Seberida District, Indragiri Hulu Regency. And to find out the influence of accountability and management of the allocation of village funds simultaneously to increase village development in the village of Buluh Rampai, Seberida District, Indrgiri Hulu Regency. In this study, a sample of 95 respondents namely the head of the family of Buluh Rampai Village, Seberida District, Indragiri Hulu Regency. Analysis of the data used in this study is a qualitative analysis using the SPSS Version 24.00 application. The results of multiple linear regression analysis obtained Y = 18.837 + 0.315X1 0.114X2, a = 18.837. Partial test results (T Test) obtained the value of the Accountability variable with tcount> ttable is 2.503> 1.98580 based on the criteria meaning Accountability partially influences the Development of Village Development, and obtained the value of the variable Management of Village Fund Allocation tcount> ttable ie -0.737> -1 98580, based on criteria, means that Village Fund Allocation Management partially has no effect on the Improvement of Village Development. Simultaneous test results (F) obtained value of Fcount> Ftable is 3.209> 3.10 then from the data testing criteria it can be seen that HO is rejected and Ha is accepted, meaning that Accountability and Management of Village Fund Allocation affect the Improvement of Village Development. The results of the calculation of R, obtained value of r or correlation is 0.225 or it has a weak and unidirectional relationship between Accountability and Management of Village Fund Allocation with Increased Village Development, and obtained R square value or coefficient of determination is meaning that the contribution to Village Development Increases is 6.5 % while the remaining 93.5% is explained by other independent variables which are not thorough.

Badan Usaha Milik Desa (BUMDesa) dibentuk sebagai penggerak rodaperekonomian desa, dan juga diharapkan dapat meningkatkan pendapatan asli desa(PADesa) sehingga tercapainya sebuah desa mandiri. Sebagai lembaga desa,BUMDesa wajib untuk membuat laporan keuangan seluruh unit usahanya denganbaik, akuntabel dan transparan. BUMDesa harus membuat dan mencatat transaksiyang terjadi setiap hari secara sistematis menggunakan sistem akuntansi. Tujuankegiatan PKM ini adalah untuk meningkatkan pemahaman, kesadaran danmemastikan penyusunan dokumen laporan keuangan BUMDesa sesuai denganstandar akuntansi keuangan yang berlaku. Kegiatan ini dilaksanakan pada BUMDesaMaju Jaya Mandiri di Desa Pandan Wangi, Kec. Peranap, Kab. Indragiri Hulu. Mitrakegiatan para adalah pengelola BUMDesa dan aparatue pemerintah desa.Permasalahan mitra adalah: (1) terbatasnya ilmu pengetahuan dan keterampilandalam menyusun laporan keuangan terutama sesuai dengan standar akuntansi yangberlaku, (2) terbatasnya sumber daya manusia yang dimiliki mitra, dan (3) adanyakewajiaban untuk menyusun dan melaporkan transaksi keuangan sesuai denganaturan Pemerintah. Metode yang digunakan adalah: ceramah/pemaparan,diskusi/tanya jawab, dan studi kasus serta pendampingan mitra. Hasil yang dicapaiadalah (1) mitra memiliki pengetahuan dasar dalam menganalisis dan mencatattransaksi keuangan yang terjadi pada badan usaha mereka, (2) mitra memilikiketerampilan dalam menyusun dokumen laporan kuangan BUMDesa sesuai denganstandar akuntansi yang berlaku.