This research aims to explains association between financial expertise of directors to directors compensation and directors turnover of Indonesia non financial company in 2011-2012. Using ordinary least square regression we used four variables to define financial expertise of directors: age of the directors, tenure of the directors, the post-graduate degree (MBA), and the accounting certification (CPA). However, this study found no association financial expertise to compensation and directors turnover. We hope this study can contributes to financial expertise, compensation, and turnover literature. We also provide implications for companies in determining the compensation of directors based on financial expertise. Further research can be improve by add new variabel such as complexcity and board size.

In 2020, the State Polytechnic of Batam gained the third opportunity for the Community-Service program scheme of the Ministry of Research and Technology in the Entrepreneurship Development Program (EDP). The aim of this program was to create independent entrepreneurs based on technopreneurs. This program aimed to provide business development for tenants so that they are ready and independent in entrepreneurship, developing entrepreneurship based on knowledge and technology. The implementation of this program began with socialization, recruitment, and selection of prospective tenants. The method of implementing the program used the empowerment of entrepreneurial potential tenants, namely PALS (Participatory Action Learning System) to form a participatory learning interaction system. This program activity was carried out in early 2020 before the decision from the national government regarding the Covid-19 pandemic was made and this activity was also undertaken during the Covid-19 pandemic. Many of these entrepreneurship development program activities were carried out by implementing health protocols in order to prevent the spread of Covid-19. The results of the entrepreneurship development program found 44 tenants who had participated in the coaching, then a second selection was carried out to obtain 25 tenants. The Entrepreneurship Development Program Team conducted a third stage selection to get tenants who were further fostered until the end of the year, namely 10 tenants.

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Entering the era of 4.0 requires all educational institutions to be ready to face the digital world. The digitization system requires mental preparation and media to be used in education. Higher education institutions such as Batam State Polytechnic has digitalized learning media, the Promethean interactive board. The purpose of this study is to find out how the use of interactive boards and how interactive boards can increase the learning interest of accounting students. This goal can be achieved by using research methods in the form of in-depth interviews of the 4 components of the question such as pedagogy, psychology, group interaction and the availability of promethean use to be proposed. The interview results showed that pedagogical components gained 77 percent, psychological 75 percent, group interactions gained 80 percent and the availability of promethean use was 83 percent. The interpretation of the results found that all components were in the very interested category with a percentage of 79 percent for accounting students learning to use the Promethean interactive board. Some negative reasons were obtained during the interview regarding technical errors and the lack of understanding of the teaching staff on the media. Batam State Polytechnic needs to conduct routine checks on 'Promethean' interactive board media.

Pondok Pesantren merupakan salah satu institusi non laba yang menghasilkan pelaporan keuangan untuk disajikan kepada stakeholder, tidak banyak sumber daya di dalam Pondok Pesantren yang mempunyai keahlian dibidang akuntansi dan keuangan, sehingga didalam pembuatan laporan keuangannya sering mengalami masalah bahkan tidak sedikit yang mengalami kepailitan. Pembuatan penyusunan Kebijakan Akuntansi dibuat untuk memberikan pedoman kepada pondok pesantren didalam membuat laporan keuangan. Adapun Kebijakan Akuntansi yang diberikan adalah SAK ETAP, Komponen Akun-akun seperti Akuntansi Aset, Akuntansi Liabilitas, Akuntansi Aset Neto, Akuntansi Penghasilan dan Beban, Akuntansi Arus Kas dan Catatan atas Laporan Keuangan,  Kegiatan pengabdian ini bertujuan untuk membantu pesantren agar dapat lebih baik dalam menyusun laporan keuangannya agar akuntabilitas dan tanggung jawab dari laporan keuangan dapat dipertanggungjawabkan ke publik secara lebih baik. Metode yang digunakan adalah pelatihan dan pendampingan dalam penyusunan laporan keuangan berdasarkan kebijakan akuntansi yang sudah dibuat sesuai dengan ISAK 35. Program kegiatan Pengabdian Kepada Masyarakat Jurusan Manajemen Bisnis Politeknik Negeri Batam sudah dilaksanakan dan berjalan dengan baik yang diikuti oleh seluruh Pondok Pesantren di Kota Batam