Tujuan penelitian ini untuk mengetahui apakah akuntabilitas, partisipasi masyarakat,  pengetahuan Kepala Desa, dan transparansi berpengaruh terhadap kualitas informasi laporan keuangan desa. Dengan metodelogi penelitian kuantitatif. Hasil penelitian ini menunjukkan bahwa hasil uji parsial akuntabilitas berpengaruh signifikan terhadap kualitas informasi laporan keuangan desa, partisipasi masyarakat berpengaruh signifikan terhadap kualitas informasi laporan keuangan desa, pengetahuan Kepala Desa berpengaruh signifikan terhadap kualitas informasi laporan keuangan desa,  dan transparansi berpengaruh signifikan terhadap kualitas informasi laporan keuangan desa. Berdasarkan uji simultan menunjukkan bahwa akuntabilitas, partisipasi masyarakat, pengetahuan Kepala Desa, dan transparansi berpengaruh signifikan terhadap kualitas informasi laporan keuangan desa di Kabupaten Pamekasan.

Purpose: The aim of this study is to examine  halal tourism in managing village tourism in the Madura region, Indonesia.   Theoretical framework:  Rural tourism mostly is domestic phenomenon, a different nature from industry and the various ways in which it is felt across continents. Rural tourism seen synonymous with sustainable development tourism   with all that is implied for nature, scale, character and possession tourism development (Sharpley & Roberts, 2004). Based on The National Sharia Council of the Indonesian Religious Leader in Fatwa number 08/DSN-MUI/X/2016 concerning Guidelines for implementing Tourism Based on Sharia Principles, there are 12 relevant elements to the rural tourism level.   Design/methodology/approach: The study used a comparative descriptive qualitative approach in three locations. Data is collected through unstructured interviews with village tourism managers, village heads, and visitors. The comparative descriptive data analysis technique is based on the Fatwa of the National Sharia Council of the Indonesian Religious Leader No. 108/DSN-MUI/X/2016 concerning Guidelines for the Implementation of Sharia Tourism which was modified at the village level.   Findings:  The results of data analysis show that village tourism managers have not fully implemented halal tourism indicators such as worship facilities and infrastructure, potential social and immoral problems, security and tranquility, and guarantee of halal products. This finding contributes to policymakers' improving regulations to implement halal indicators in village tourism.   Research, Practical & Social implications:  This research is still limited to tourist destinations and has not observed the nature of the village as a tourism potential nor the potential for culture and customs to become a tourist attraction. Future research can examine community-based village tourism models in Madura, not mass tourism. The potential of the Taneyan Lanjhang traditional house as a village tourism homestay using the rural participative action research method is exciting research in the future.   Originality/value: The study uses the halal tourism concept, based on the Fatwa of the National Sharia Council of the Indonesian Religious Leader, which is modified with the level of rural tourism.

Salah satu masalah yang dihadapi pelaku UMKM adalah rendahnya pemahaman dan pengetahuan tentang laporan keuangan dan perpajakan terkait UMKM. Hal ini terjadi karena kurangnya pemahaman akan penting laporan keuangan dan kemampuan dalam menyusun laporan keuangan. Tujuan pengabdian masyarakat ini adalah melaksanakan pelatihan online penyusunan laporan keuangan digital menggunakan aplikasi Si-Apik berdasarkan SAK EMKM dan aspek perpajakannya. Pelatihan ini dilaksanakan oleh penerima hibah pengabdian masyarakat Universitas Trunojoyo dengan bersinergi dengan mahasiswa KKN Tematik Satgas Covid 19 semester Genap 2019-2020 dari prodi Akuntansi. Pelatihan dilakukan secara daring dengan pendampingan oleh mahasiswa peserta KKN dari prodi akuntansi untuk UMKM disekitar lokasi KKN selama pelaksanaan KKN. Hasil pelatihan online ini adalah pelaku usaha UMKM dapat menyusun laporan keuangan secara digital menggunakan sistem informasi aplikasi pencatatan informasi keuangan (SI-APIK) dan memahami kewajiban perpajakan yang melekat baik menghitung, menyetorkan dan melaporkannya.

During the Covid-19 pandemic, the banking sector was extremely susceptible to losses because so many debtors from diverse industrial sectors were afflicted by Covid-19 and had difficulty meeting their obligations. This study aims to examine the impact of Good Corporate Governance, capital structure, and company size on the 2020 financial performance of Indonesia Stock Exchange-listed banking companies. In this study, the independent board of commissioners, board of directors, audit committee, Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and company size are the independent variables. In this study, the dependent variable is the company's financial performance (ROA). This study employed a technique of purposive sampling to collect 46 samples. The method of analysis employed is multiple linear regression analysis. The results show that the independent board of commissioners, Debt to Equity Ratio, and company size positively affect financial performance. The Board of directors and audit committee has no significant effect on financial performance. Meanwhile, the Debt to Asset Ratio harms financial performance.