When giant companies are involved in fraud that has an extremely detrimental effect on the economy, the fraud cases become scandalous. The giant company's fraud case was revealed, mostly because of the information within the company that was revealed by the company's employees, which is called whistleblowing. The purpose of this study is to prove the differences in students' perceptions of fraud and whistleblowing behavior based on gender factors. Research is conducted on students of the Faculty of Economics of Universitas Hasyim Asy'ari Tebuireng Jombang, who are in the third semester or above so that they already understand fraud and whistleblowing. This type of research is quantitative research based on empirical studies. The research sample was selected by using the technique of probability sampling with the category of simple random sampling. The hypothesis testing using multiple research paradigms with one dummy variable and two dependent variables so that it uses two simple dummy regression tests. The decision on the results of hypothesis testing uses two R Square determination coefficients to explain the relationship of each variable. The results of this study prove that there is no gender effect on the students' perception of fraud and whistleblowing.

This study aims to see the effect of teaching factory learning on work readiness of vocational students majoring in online business and marketing in Malang.  The number of samples in this study amounted to 281 vocational students with the criteria of having implemented teaching factory learning in schools and had implemented industrial work practices.  The influence test is done using structural equation modeling (SEM).  Descriptive analysis was also carried out in this research to provide an overview of the respondent's answers to each question item given in this study.  The results of this study indicate that the better the implementation of teaching factory learning will increase motivation, personal maturity, social maturity, form good work attitudes and student work skills as dimensions of the variable work readiness of vocational students.  Based on the dimensions of students 'work readiness, teaching factory learning has the greatest impact in shaping students' personal maturity.  Overall the results of this study show a positive value so that it can be concluded that the better the teaching of teaching factory is, the better the students' work readiness will be and vice versa.

The purpose of this research and development was to produce valid and feasible canva learning media based on the flipbook maker according to the demands of student competencies in the digital era. The assignments are given in the form of making promotional media using social media Instagram and Pinterest. The research and development design used the model from Borg & Gall. In producing the product the researcher conducted material validation, media validation, and limited trials. Material validation was carried out by 2 people (1 lecturer and 1 teacher), media validation by 1 lecturer, and limited trials with 12 students. Data analysis was performed by using percentage, descriptive analysis, and analysis of the sample paired test. The results of validation and media testing were the percentage of media expert validation 93.19%, material expert validation 92.06%, limited trial results in 86.36%, and field implementation test results of 89.85%. The results of the validation and testing indicate the criteria were "very feasible". The results of the analysis of the independent samples test showed the Sig value. (2-tailed) of 0.00 <0.05, indicating that there was a significant difference between the experimental class that uses learning media and the control class that does not use media. The result of research and development was a product of Canva learning media based on the flipbook maker that was valid and feasible and can improve students' digital technopreneurship competence.

Learning in the COVID-19 pandemic era requires practical teaching materials that are easily accessible to students. Digital teaching materials are alternative solutions to accommodate online learning needs. This study aimed to produce digital teaching materials using Microsoft Office 365 Sway in the era of the COVID-19 pandemic. This was development research and the ADDIE model was used, which consists of five stages, namely analysis, design, development, implementation and evaluation. The sample consisted of 242 students in Elementary School Teacher Education at the University of Muhammadiyah Malang. The results of the validation tests for teaching materials experts, material experts, and linguists showed that the average score obtained was 81.8 with valid criteria. The average score obtained by the students with very practical criteria was 3.6. User responses showed that students were interested in, and easily accessed teaching materials via URL, and digital teaching materials were equipped with videos, animations, pictures and graphic information to support lecture materials. Keywords: digital teaching materials, COVID-19, Microsoft sway, online learning

Perkembangan teknologi saat ini cukup pesat seiring dengan perkembangan zaman yang semakin modern. Dengan meningkatnya perkembangan teknologi ini maka harus bisa menyesuaikan dengan keadaan saat ini, salah satunya pada bidang pendidikan yaitu penerapan media pembelajaran. Media pembelajaran menjadi salah satu faktor penunjang tercapainya tujuan pembelajaran. Para tenaga pendidik diharapkan bisa mengikuti perkembangan ini agar mereka dapat memberikan pembelajaran yang optimal bagi peserta didik. Berdasarkan hal tersebut maka tim pengabdian Universitas Negeri Malang mengadakan sebuah kegiatan dengan tujuan untuk memberikan pelatihan penggunaan MIT APP inventor. Target dari pengabdian ini adalah guru SLB YPAC Kota Malang. Metode pelaksanaan pelatihan ini adalah melalui Training of Trainer (TOT) dengan memberikan materi melalui ceramah, kemudian dilanjutkan dengan praktik secara langsung oleh peserta secara mandiri. Program pelatihan ini dihadiri oleh 18 guru yang dilakukan pada tanggal 20-27 Agustus 2021. Praktik ini selain dibimbing secara langsung tim pengabdian juga memantau melalui group WhatsApp. Hasil pelatihan tersebut, para peserta berhasil membuat media pembelajaran berupa aplikasi yang terinstal pada smarthphone berbasis Android yang didalamnya terdapat tema kewirausahaan.

Digitalization of education is capable of providing a variety of creative and innovative learning media to facilitate the delivery of content by teachers. In reality, however, the comprehension of the provided material by students is heavily influenced by the learning activities conducted by the teacher. If learning activities are conducted with peers or using a practice-doing model, students' ability to retain information can reach 90 percent. Learning media can support learning success because it has advantages. The advantages of learning media include providing a deeper understanding of the learning material being discussed. This study aims to gamify learning media based on ubiquitous learning as an initiative the open-world metaverse conversion of project-based learning (PBL) in business and management courses to support the teaching and learning process. The research phase begins with information gathering and preliminary studies. Then proceed with planning the program framework for the application of learning materials. After that, the preparation of learning materials was carried out. And finally, validation trials were carried out by experts to validate the materials and media. It is hoped that the ubiquitous learning-based learning media gamification software as an initiative to convert open-world metaverse project-based learning (PBL) in business and management courses to support the teaching and learning process. In addition, it is hoped that through this research, the current state of media use in learning and the efficacy of using business application media in business and management courses will be understood.

This study discusses the Zakat Accounting Information System, Infaq Alms (ZIS) at the Tebuireng Islamic Boarding School Social Institution (LSPT). This study aims to determine the accounting information system contained in the Social Institute of Islamic Boarding School Tebuireng (LSPT) and find out the suitability of the financial statements of LSPT with PSAK 109. This study uses descriptive qualitative research methods that describe the application of accounting information systems for the receipt and distribution of ZIS funds at the Tebuireng Islamic Boarding School Social Institution (LSPT) and described the application of ZIS PSAK 109 accounting with the ZIS LSPT accounting. Data collection techniques used are through observation: perfect participants and participants as observers, interviews: open / closed and structured interviews, then documentation. Data analysis techniques used are three processes, namely data reduction, data presentation and data verification. The results showed that the Tebuireng Islamic Boarding School Social Institution (LSPT) had used the ZIS accounting information system, namely the zakat application and ZIS management application for the PSAK 109 edition.

This research and development aim to produce an appropriate blended learning-based assessment project that can improve student competence. Project assignment by utilizing various contemporary applications such as Tik Tok, Instagram, and Youtube as a medium for product promotion. The data were researched and developed using Research and Development methods, the research model used was adopted from Borg & Gall. The feasibility of the development product in the form of an instrument was validated by a validator of assessment experts, validators of material experts. Student competence is measured by cognitive and psychomotor aspects. Data analysis by percentage and paired sample T-test analysis. The results of expert validation were declared "Very Feasible" with a score of 86.4% (cognitive) and 88.2% (psychomotor). The results of material expert validation were 89% (cognitive) and 87.5% (psychomotor) with the "Very Feasible" category. The results of the large class trial resulted in a score of 86.7% for the teacher's response and 88% for the student's response to the assessment instrument product. The increase in student competence is measured through project assignments, where the results of the calculation of the paired sample T-test show that there is a difference in the average score before and after using the assessment instrument in either the cognitive or psychomotor domain.