Pondok Pesantren merupakan salah satu lembaga pendidikan yang diakui oleh negara Indonesia. Untuk menunjang terlaksananya pendidikan yang bermutu,  pesantren wajib menerapkan pengelolaan lembaga berdasarkan Standar Nasional Pendidikan yaitu kemandirian, kemitraan, partisipasi, keterbukaan dan akuntabilitas. Kegiatan pengabdian kepada masyarakat ini, bertujuan untuk membimbing bendahara pesantren atau kader yang ditunjuk sebagai pembantu bendahara agar mampu melakukan pencatatan atas aset tetap pesantren dengan benar, sesuai dengan pedoman akuntansi pesantren yang telah ditetapkan. Bagian terbesar dan terpenting dari aset pesantren adalah aset tetap, khususnya tanah. Mengapa? Memerlukan upaya yang keras, untuk membedakan apakah aset ini milik pesantren ataukah milik  pribadi dari pendiri atau pemimpin pesantren atau keluarganya. Pelaksanaan kegiatan ini diawali dengan mengidentifikasi bentuk-bentuk aset tetap yang dimiliki oleh pesantren dan dilanjutkan dengan penentuan nilai wajarnya. Identifikasi aset ini menggunakan observasi lapangan dan wawancara. Kegiatan dilanjutkan dengan pemberian materi dan penerapan pencatatan akuntansi aset tetap menggunakan data yang telah dikumpulkan pada pelatihan sebelumnya. Hasil dari kegiatan ini adalah tersedianya daftar aset tetap beserta saldo awalnya, serta pemahaman pembantu bendahara terhadap akuntansi aset tetap sesuai dengan pedoman akuntansi pesantren yang berlaku di Indonesia

The objective of this study is to provide empirical evidence on the influence of financial performance based on the framework of Maqashid Sharia toward the company value moderated by the Islamic Social Reporting (ISR) of Islamic banking in Indonesia. This study applied Agency Theory, Signaling Theory and Legitimacy Theory to justify the relationship between the variables studied. The sample of this study consisted of 11 Islamic Banks in Indonesia. Data were collected from financial statements and annual reports published by Bank Indonesia (BI) and Islamic Banks for the fiscal year of 2011-2015. Data were analyzed based on Moderating Regression Analysis (MRA). The results showed that financial performance, ISR and the interaction between the financial performances and the ISR does not simultaneously affect the company value at a significance level of 5%. However, it showed a significance level at 10% level of confidence. Partially, the results do not show that financial performance nor the ISR has influence on the company value. The result also indicated that ISR does not moderate the relationship between the financial performance and the company value. Keywords: financial performance, Islamic social reporting, company value.

The Community Conservation Partnership Agreement (KKM) was an effort to reduce, prevent and mitigate the impacts arising from the complexity of managing Lore Lindu National Park. Several approaches in building KKM in the National Park had been carried out by several parties but had not proceeded as expected. Social Contracts were built to advance community agreements. The purpose of this study was to explore the obstacles and strategies for implementing KKM in the National Park. A qualitative approach was used in this study, through in-depth interviews, field observations, and active research in the process of drafting the KKM agreement. The results showed there were multiple interpretations of the roles, functions, and work of the parties based on their authority and interests in building the KKM. This resulted in the KKM becoming unsustainable. Findings show that in order to re-establish the KKM requires strategic steps, which mediate across stakeholder interests. Partnerships towards effective social contracts would only succeed if there was recognition of, and meaningful involvement among parties that begin at the design and planning processes and continue throughout the implementation phases of the partnership activities. The process of building a social contract must therefore begin with solid communication between stakeholders, which establish institutional mechanisms that are systematic, promote active coordinative, and are based on the trust and understanding between stakeholders.

The research objective is to analyze what factors influence the use of e-money with the extended unified theory of acceptance and use of technology (UTAUT2) theoretical approach. Data collection using a questionnaire. The research sample was e-money users aged 17-35 years as a proxy for the millennial generation in Mataram City with a total of 287 respondents. The results of empirical data testing show that the behavioral intention variable has a significant positive effect on use behavior, the habit and perceived risk variables have a significant effect on behavioral intention, the perceived risk variable has a significant positive effect on financial risk, performance risk, and privacy risk and habit has a significant effect on use behavior. Meanwhile, the variable effort expectancy, facilitating conditions, hedonic motivation, performance expectancy, price value, and social influence do not affect behavioral intention and facilitating conditions do not affect use behavior. Keywords: Determinant; E-Money; Risk; UTAUT 2

Kegiatan pengabdian ini dilaksanakan pada  karyawan RSIA Permata Hati Mataram karena 85%  karyawannya merupakan perempuan dengan latar  belakang pendidikan kesehatan sehingga minim  akan ilmu akuntansi dan manajemen keuangan  dalam rumah tangga. Adapun tujuannya adalah  untuk memberikan edukasi pentingnya penerapan  akuntansi (pembukuan sederhana) dan manajemen  keuangan dalam rumah tangga sehingga setiap  keluarga dapat mengetahui kondisi keuangannya  apakah dalam kondisi stabil atau lebih besar pasak  dari pada tiang. Metode pelaksanaan kegiatan ini  melalui pelatihan dan diskusi tentang penerapan  akuntansi dalam rumah tangga dan tips dalam  mengelola keuangan rumah tangga. Hasil  pelaksanaan program pengabdian ini diharapkan  dapat dipahami dengan baik dan dipraktikkan dalam  kegiatan sehari-hari rumah tangga karyawan RSIA  Permata Hati Mataram, sehingga kondisi keuangan  rumah tangga terjaga dengan baik dan dapat  dipertanggungjawabkan.

Islamic Philanthropic Institutions must report the results of managing zakat, infaq, and alms to gain the trust of the community so that the potential for zakat, infaq, and alms collected is much greater because of the community's trust in these institutions. Therefore this study aims to determine the extent of the level of accountability in the financial transparency of the Islamic Philanthropic Institution in Indonesia as seen based on website data. This type of research is a descriptive study with a quantitative approach. The population in this study were 24 National Islamic Philanthropic Institutions that already have a Registered Certificate (SKT). Determination of the number of samples using the census method. The results of this study state that in terms of accessibility, the national Islamic philanthropy website is very accountable, meaning that the majority of Islamic Philanthropy has a website so that people can access information on Islamic Philanthropy financial statements and in terms of availability of financial reports, there are national Islamic philanthropic websites that are sufficiently accountable, are the statement of financial position and statement of changes in funds and some are less accountable, are statement of changes in managed assets and cash flow statement and there are those that are very less accountable, is notes to financial statements.

Financial sector can carry a negative impact on power consumption by advancing energy efficient technologies through technological advancements in the power industry to decline toxic carbon emanations. Therefore, the emphasis of the current investigation is on identifying the empirical connection between financial advancement and carbon emission in the developing country of Indonesia. In addition, given the relevant significance, the study also aims to examine the contribution of energy consumption and economic growth of Indonesia in influencing environmental degradation in the country. The results of Auto Regressive Distributed Lag bound testing confirm a valid long-run relationship between financial advancement, energy consumption, economic growth, and carbon dioxide emission in Indonesia. The result further suggested that financial advancement, energy consumption, and economic growth have a positive and significant impact on carbon emission in both the long and short run period. The study recommends that the government needs to divert its energy and also financial institution toward the green investment and environmental friend energy utilization, which ultimately help to reduce the carbon emission level in Indonesia.

Early childhood education is the important for a nation generation. It is the potential period in the growth of children to gain exploration experience from all aspects of both motoric and psychomotor. Lack of knowledge, especially about the concept and purpose of performing arts from an early age for education influence the design of learning programs that tend to be less creative. Even though in motion, there are many ways where the teacher can creatively connect with the values of student life at large the need of well-designed performing arts should be provided. This study aimed to describe how to produce performing arts learning design in kindergarten school by utilizing local cultural excellence knowledge sources (local genius knowledge) of Trawas district of Mojokerto with concept of integrated learning. This study used qualitative phenomenological research. The results show that during pandemic students can still learn the art performing by using online media (WhatsApp video call) so students can be more creative and discover the latest movements with the assistance of parents at home. The modeling strategy by inserting the Bantengan traditional performance as local genius of Mojokerto made the art performing learning in the kindergarten school was more meaningful. The integration of strategy and media with local genius of implemented in the school was potentially adopted larger.