<p>The competition is increasingly competitive in the world of education, particularly in this uncertain situation, it encourages every agency to plan, control, and determine the right policies. This study aims to explain the overall relationship between participatory budgeting and managerial performance by including Psychological Capital as an intervening variable and Leader Member Exchange as a moderating variable. The method used was a mixed method with a parallel convergent approach, it is conducted to produce more comprehensive facts. The method of data analysis and hypothesis testing used was Structural Equation Modeling. The survey results of 161 managerial positions in private high schools in DIY indicated that budget participation was directly related to managerial performance. Psychological capital was found to partially mediate the relationship between participatory budgeting and managerial performance. Then, the higher relationship between superiors and subordinates will increase the relationship between participatory budgeting and managerial performance. The survey results were also supported by the results of interviews with informants. This research contributes to the formation of employee of psychological capital and the implementation of leadership style as an important factor in influencing performance.</p>

The school functioned as a place to educate and forge students into complete individuals. Schools, through existing facilities, must be able to prepare students to be competent in the digitalization era. Efforts to improve the quality of learning during the current pandemic must be in the process of improving and updating the learning media used. This study aims to determine the role of digitalization of learning media on the quality of learning at SDN Bronggang Baru. The method used in this study is qualitative, with a focused interview approach carried out through several stages. The observations were made to obtain an initial picture regarding digitization at SDN Bronggang Baru. Based on these observations, a literature study was conducted to provide a theoretical analysis of digitalization in schools based on previous research and expert opinions. Data collection and processing are done based on the results of observations and literature studies that have been performed as well as the effects of focus group discussions. This research shows that the output of digitalization of learning media implemented at SDN Bronggang Baru positively impacts the quality of learning for the entire academic community in the school environment. Digitizing education makes the transfer of information easy and fast. Services to students can be maximized with the digitalization of this education. The digitalization of education can be the forerunner to realizing an intelligent school with an insight into the future.

Merujuk pada konsep One Village One Product, menjadi desa yang mandiri, memiliki produk unggulan, dan memiliki masyarakat yang sejahtera tentu menjadi cita-cita yang ingin dicapai semua desa. Namun dalam pencapaiannya sering terkendala berbagai aspek. Desa Kelor merupakan desa yang memiliki potensi sebagai penghasil daun kelor beserta produk turunannya, namun potensi ini masih belum disadari oleh masyarakat. Oleh karena itu diharapkan dengan pengabdian ini mampu memberikan pemahaman baru tentang pentingnya perubahan pola pikir yang lebih maju dan inovatif. Metode yang digunakan dalam pengabdian ini adalah dengan pendekatan secara langsung dan melakukan penyuluhan awal tentang potensi kesehatan dan bisnis daun kelor. Hasilnya diperoleh bahwa kini sebagian besar warga desa kelor berminat untuk menjadi wirausahawan produk turunan daun kelor ditengah kesehariannya

Non-profit organizations are those that work for the benefit of the community without trying to turn a profit. Public inquiries about non-profit organizations' administration of donor or sponsor finances frequently center on their transparency and accountability. Financial responsibility is significant to the church because it is an organization that does not seek to make money. Non-profit organizations are anticipated to be able to give important data, including articulation of financial status, activity reports, cash flow reports, and budget summary notes, to various contributors and associations through PSAK 45 (ISAK 35). The church is a component of a non-profit organization that uses PSAK 45 (ISAK 35). According to an interview with the Mlati Parish treasurer, there are still difficulties in preparing the parish's financial reports because until now the depreciation cost of the parish's fixed assets has not been determined.  The financial reports of the parish are not in compliance with KAS standards because there is no estimate for fixed asset depreciation expenses. The PKM Team of the Accounting Study Program, Faculty of Business and Economics, Universitas Atma Jaya Yogyakarta, seeing the importance of transparency in the collection and use of funds from non-profit organizations such as churches, tries to assist the Saint Aloysius Gonzaga Parish in determining the amount of depreciation expense per year, making a list of fixed assets, and creating accounting guidelines for fixed assets. The Guide to the Fixed Asset Inventory Module and the Excel File List of Fixed Assets along with depreciation calculations that can be changed at any time if needed are the outputs of this PKM.

This research will look at eight components Quality of Work Life on job satisfaction of an accountant. For employees to experience a high quality of work life, their needs must be met while they are employed by the organization or company. To achieve job satisfaction, it is very important to consider the demands of employees. One of the key elements in the effective implementation of company activities is representative job satisfaction. 107 accountants working in internal companies, public accountants, government accountants, and accountant educators participated in this study. In this study's quantitative technique and hypothesis testing, PLS-SEM is applied. The outcomes of hypothesis testing revealed five major elements Quality of Work Life - Immediate opportunity to use and develop human capacities, Adequate and fair compensation, Safe and healthy working conditions, The social relevance of work life, and Constitutionalism in the work organization has a significant positive impact on job satisfaction in the accounting profession. However, three main factors Quality of Work Life - Opportunity for continued growth and development, Social in the work organization, dan Work and total life space have a favorable, albeit little, effect on how satisfied accounting professionals is with their jobs. Keywords: Quality of Work Life; Job Satisfaction; Accountant Profession Penelitian ini akan melihat delapan komponen Quality of Work Life pada kepuasan kerja akuntan. Agar karyawan dapat mengalami kualitas kehidupan kerja yang tinggi, kebutuhan mereka harus dipenuhi selama mereka dipekerjakan oleh organisasi atau perusahaan. Untuk mencapai kepuasan kerja, sangat penting untuk memperhitungkan tuntutan karyawan. Salah satu elemen kunci dalam pelaksanaan aktivitas perusahaan yang efektif adalah kepuasan kerja yang representatif. 107 akuntan yang bekerja di internal perusahaan, akuntan publik, akuntan pemerintah, dan akuntan pendidik berpartisipasi dalam penelitian ini. PLS-SEM digunakan dalam metodologi kuantitatif dan pengujian hipotesis penelitian ini. Menurut hasil pengujian hipotesis, lima aspek utama Quality of Work Life - Immediate opportunity to use and develop human capacities, Adequate and fair compensation, Safe and healthy working conditions, The social relevance of work life, dan Constitutionalism in the work organization memiliki dampak positif yang signifikan terhadap kepuasan kerja dalam profesi akuntansi. Namun, tiga faktor utama Quality of Work Life - Opportunity for continued growth and development, Social integration in the work organization, dan Work and total life space memiliki dampak yang positif namun tidak signifikan pada kepuasan kerja profesi akuntan Kata kunci: Quality of Work Life; Kepuasan Kerja; Profesi Akuntan