IMPLEMENTASI PEMASARAN DIGITAL dan APLIKASI AKUNTANSI UKM “BERBASIS ANDROID” BADAN USAHA MILIK DESA (BUMDes) Di Kecamatan TOMO – Kabupaten SUMEDANG

Micro, Small and Medium Enterprises (MSMEs) have a very important role for the economy in Indonesia. MSMEs are found every region, example traders traditional markets, food stalls, craftsmen, home businesses, street vendors. There 9 MSME business fields, namely Micro Enterprises, Tomo District, Sumedang Regency, West Java, under coordination of Bumdes BumdesMa, which divided into three categories micro, small medium enterprises. The purpose implementing this PKM is to accelerate process developing digital marketing practice preparing Android-based PSAK ETAP UKM financial reports; Help create access creation new entrepreneurs who implement bookkeeping. results through training, participants do not understand how / e-Commerce, there still many actors archiving recording transactions making reports, both manually digitally. With activity, strong interest desire learn online media/digital marketing, as well make it easy find out performance businesses BUMDes/BUMDesma reports made digitally based on Android.