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"ABSTRAKUMKM memberikan sumbangsih perekonomian yang sangat besar terhadap perekonomian Indonesia, bark dari sisi asset, somber daya manusia, laba , dan lain sebagainya. Tujuan penelitian ini adalah melakukan analisis terhadap program pemberdayaan ekonomi pelatihan Iaporan keuangan sederhana akan memberikan dampak multifacfor terhadap pemahaman didalam laporan keuangan, sehingga terjadi peningkatan terhadap hasil usaha UMKM: Metode yang digunakan adalah regresi berganda. Adapun sampelnya adalah UMKM yang berada di Kota Tangerang Selatan di bawah BMT University Muhammadiah Jakarta. Sampelnya menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa pemberdayaan ekonomi melalui pelatihan pelaporan keuangan sederhana dari faktor materi pelatihan, fasilitas, proses dan hasil dari pelatihan telah memberikan basil yang sangat signifikan terhadap dampak usaha UMKM. Sehingga kemampuan UMKM meningkat dalam membuat Iaporan keuangan sederhana. Hal ini berakibat terhadap omset keselurhan barang yang terjual."

"ABSTRACTIn order to support accelerated growth and cross selling transaction as well as strengthening the position of state-owned enterprises to face free competition and globalization, synergy in all of the lines business are needed. One of them is the transactional synergy where the source of financing came from Islamic commercial bank subsidiaries of SOEs. The research concluded that both frequency and value of transactions are significantly influence Financing to Debt Ratio (FDR) and Non Performing Financing (NPF) Islamic commercial band subsidiaries of SOEs. Partially, from the side of its influence on FDR: the more number of synergy transactional accounts of SOE, the higher FDR Islamic commercial bank subsidiaries of SOEs. The larger the value of synergy transactional SOEs, the lower the FDR Islamic commercial bank subsidiaries of SOEs. Partially, from the side of its effects on the NPF: the more number of synergy transactional accounts of SOEs, the higher NPF Islamic commercial bank subsidiaries of SOEs. The larger the value of synergy transactional SOEs, the higher NPF Islamic commercial bank subsidiaries of SOEs. In the implementation of synergy transactional, PT BNI is at level of efficiency, while PT BSM and PT BRIS are not."