SMK Negeri 3 Probolinggo telah melaksanakan proses pembelajaran dengan konsep teaching factory.  Permasalahan dalam pengembangan teaching factory di SMK Negeri 3 Probolinggo antara lain terbatasnya sumber daya manusia yang terampil di bidang pengolahan roti (bakery) serta kurang aktifnya siswa dalam mengikuti praktikum mata pelajaran bakery.  Dalam rangka pengembangan teaching factory di SMK Negeri 3 Probolinggo, pemerintah melalui Kementerian Pendidikan, Kebudayaan, Riset dan Teknologi telah memberikan bantuan sarana prasarana, khususnya untuk proses produksi bakery. Walaupun demikian, kualitas produk bakery yang dihasilkan masih kurang memenuhi tuntuan yang diharapkan. Hal ini berarti  masih ada kelemahan dalam pengelolaan teaching factory di SMK Negeri 3 Probolinggo pada  Program Keahlian Tata Boga khususnya bidang bakery.

Sebagai upaya untuk mengatasi permasalahan tersebut, maka Koordinator Program Studi Tata Boga SMK Negeri 3 Probolinggo meminta tim dari Program Studi D4 Tata Boga, Fakultas Vokasi UM untuk membantu mengembangkan teaching factory di SMKN 3 Probolinggo. Selanjutnya Tim dari Program Studi D4 Tata Boga UM menyambut baik permintaan tersebut dengan memberikan pelatihan pembuatan filling roti dari hasil laut sebagai bentuk pengembangan produk bakery kontemporer dengan menggali sumber pangan lokal dengan mempertimbangkan kearifan lokal. Probolinggo yang terletak di pantai utara laut Jawa, termasuk salah satu kota  penghasil produk-produk perikanan dan hasil laut lainnya yang potensial. Pengolahan produk dari bahan pangan lokal diharapkan dapat menghasilkan produk roti (bakery) yang menjadi ciri khas produk bakery SMK Negeri 3 Probolinggo.

Pelatihan dilaksanakan selama 2 hari, yaitu tanggal 16 dan 23 Agustus 2023 di Gedung Teaching Factory SMKN 3 Probolinggo. Materi yang diberikan, selain pengembangan produk bakery juga  pelatihan pembuatan abon dari sumber hasil laut (perikanan) sebagai bahan isian (filling) beberapa produk bakery. Pelatihan diikuti oleh guru-guru dan siswa-siswa Program Keahlian Tata Boga SMKN 3 Probolinggo. Selain memberikan pelatihan, tim Program Studi D4 Tata Boga UM juga memberikan alat spinner sebagai alat peniris minyak goreng dari abon yang dihasilkan, juga dapat dimanfaatkan untuk meniriskan produk-proudk yang digoreng lainnya seperti bawang goreng misalnya. Kegiatan ini merupakan bentuk program SDGs 17 partnerships for the goals yaitu kerjasama global untuk mencapai tujuan berkelanjutan.

To support the achievement of Sustainable Development Goals (SDGs) 8 regarding decent work and economic growth, the Community Service team at Universitas Negeri Malang provided socialization and training on Village administrative and financial governance to Pagersari Village officials, Kecamatan Ngantang, Kabupaten Malang. The event, held on Wednesday, 23 August 2023, was attended by Pagersari village officials, including the Head of the Village Finance Section, the Head of Administration, the Head of Welfare, and other village officials. This Community Service begins with delivering material on village financial management and administration and ends with material on village financial supervision.

In the material presented by Muhammad, SE., MSA., Ak., CA., CSRS. With the Regulation of the Minister of Home Affairs, Number 20 of 2018 concerning Village Financial Management, each village in Indonesia represented by the village head has the authority to manage village finances or (Anggaran Pendapatan dan Belanja Desa) APBDes. For this reason, village financial governance must be managed properly so that it can improve the welfare of village communities. On the other hand, full authority to manage village funds has its own consequences; village officials are required to be accountable for village funds that have been managed.

This Community Service Activity was closed by material on the pattern of village financial supervision submitted by Sanrudianto MSA.,Ak.,CA.,CPA.,AAP.B. In his presentation, Sanrudianto also provided an overview of the auditor’s findings, which were considered indications of state losses and weaknesses in internal control and classified as administrative.

The economic development movement to create an advanced economy, this is what was carried out by the Malang State University Community Service Team (PKM UM) consisting of Fitri Purnamasari, S.E., MSA., from D4 Accounting Program, Faculty of Applied Science and Technology, Ria Zulkha Ermayda, S.ST, M.Sc, CSRS, and several students held a Tax discussion for MSMEs and Digital Marketing. The tax discussion with members of the Malang MSME community took place on the 3rd floor of the Meeting Room of the Malang Creative Center (MCC) Building on Tuesday (15/8/2023). This activity, attended by 24 MSME actors, was a form of attention from the FAST UM academic community for developing MSMEs in Malang Raya. Fitri Purnamasari, S.E., MSA., head of the UM PKM team, revealed that the purpose of holding this discussion agenda regarding taxation and digital marketing was to bring MSME actors closer to the world of taxation and social media.

Community service is not necessarily without reason. The growth in the number of MSMEs in the last ten years, namely 2016-2019, has increased by 4.2% annually. The average contribution of MSMEs to Indonesia’s Gross Domestic Product (GDP) for the last three years is more than 50%. This proves that MSMEs can boost the community’s economic sector independently and support the pace of economic growth in Indonesia. Regarding the statement, MSME is one of the business sectors favored by Bank Indonesia to encourage economic growth. This also aligns with point 8 of the Sustainable Development Goals (SDG), which supports inclusive and sustainable economic growth, a total and productive workforce, and decent work for all. Therefore, insight and knowledge about tax and digital marketing are essential to know and understand MSMEs in Indonesia to motivate MSMEs to achieve a turnover of more than IDR 500 million per year to encourage economic growth while contributing income to the state.

With the assistance and delivery of material on this discussion, the participants, who consist of MSME actors, will be able to open their horizons regarding taxation. There is much knowledge gained, one of which is regarding the current latest policy where the NPWP has been equated with the NIK. Tax officials will detect all transactions we make through e-commerce so that even the most minor transactions will be detected using existing data. Not only that, several participants – just learned about the imposition of taxes for MSMEs with a turnover of over IDR 500 million.