This research was aimed at describing connections between government expenditures to Indonesia's economic growth in the period 1997-2007. In this research, central government expenditure can be divided into current expenditure and capital expenditure. The data were taken from Badan Pusat Statistik, International Funding Statistik (IFS) and Asian Development Bank (ADB). The analysis use qualitative and quantitative. Qualitative analysis described in descriptive about government expenditures in Indonesia. The quantitative analysis used Ordinary Least Squares (OLS) with secondary data. The Regression of research results show that: (1) current expenditure has a positive relationship to economic growth and the effect statistically significant. (2) capital expenditure has a positive relationship to economic growth and the effect statistically significant.

This study aims to describe the role of corporate governance as a moderator in electronic financial disclosure that adopts Extensible Business Reporting Language (XBRL) and Company Characteristics on value relevance. The population in this study was all manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2018, totaling 166 companies. The sampling technique used purposive sampling method, namely, manufacturing companies that publish fully audited financial statements by December 31 of the year 2017-2018. The method used in this research is a quantitative description using the financial statements of manufacturing companies listed on the Indonesia Stock Exchange that have adopted XBRL during the 2017-2018 period. The data analysis method used is multiple regression analysis with moderating variables. The results of this study show a negative and insignificant effect of XBRL on value relevance, a significant negative effect of size on value relevance, a positive and insignificant effect of growth on value relevance, and a significant positive effect of profit on value relevance; meanwhile, corporate governance moderation variable has an insignificant effect in all hypotheses. Suggestions are to increase the number of variables that have an important role in value relevance and expand the number of research objects to be compared.

This study aimed to examine the effect of business and tax risks partially or simultaneously to the company's capital structure esatate estate sector, property and building construction are listed in Indonesia Stock Exchange with a sample of 37 companies. This study uses ex post facto with quantitative data. Observations were made in the financial statements. Collecting data using observation and collection of documents. While the method of analysis using descriptive statistics, the classical assumption test and multiple regression analysis. Descriptive analysis showed that: a) the average value of each variable can be used as a representation of all the data, b) the transmission frequency of the range interval classes are in either category because no frequency is zero. While the classical assumption test results showed that: a) the normal distribution of data, b) does not occur multicollinearity, c) does not occur heteroscedasticity, d) no autocorrelation. Regression test showed results that a) partially influential business risk significantly to the capital structure, b) partially tax does not affect the capital structure, c) simultaneously and taxes affect business risk significantly. Keywords: Capital Structure, Business Risk

ABSTRAKKegiatan pengabdian masyarakat ini dilakukan karena masih ditemukan beberapa kelemahan dari pengelolaan pondok pesantren. Umumnya masalah tersebut bermula dari aktivitas keuangan pesantren baik yang berkaitan dengan anggaran, akuntansi, penataan administrasi, alokasi serta kebutuhan pengembangan pesantren maupun dalam proses aktivitas keseharian pesantren. Tidak sedikit pesantren yang memiliki sumber daya baik manusia maupun alamnya tidak tertata dengan rapi, dan tidak sedikit pula proses pendidikan pesantren berjalan lambat karena kesalahan dalam penataan manajemen keuangannya. Pelaksanaan Pengabdian Masyarakat ini dilakukan di di pondok pesantren Qotrun Nada Depok Jawa Barat. Peserta diberikan pelatihan pemahaman dan pengetahuan pengelolaan keuangan secara komputerisasi dan pembuatan laporan keuangan yang baik serta kiatkiat dalam mengelola pengendalian biaya yang rutin dikeluarkan baik yang terjadi pada saat usaha maupun pengeluaran rumah tangga pesantren sehingga mampu mengatasi pengeluaran yang besar. Kesimpulan yang diperoleh terdapat peningkatan pemahaman dan pengetahuan pengelolaan keuangan serta teknik dalam membuat bentuk laporan keuangan yang baik dan benar baik secara manual maupun terkomputerisasi.Kata Kunci: komputer akuntansi; laporan keuangan; pengetahuan keuangan. ABSTRACTThis community development activity was carried out because there were still some weaknesses in the management of pesantren. Generally, the problem starts from the pesantren's financial activities both related to the budget, accounting, administration managements, allocation and development needs of the pesantren and even in the process of pesantren's daily activities. Many pesantren with its resources both human and natural are not neatly arranged, and also the process of pesantren education runs slowly due to errors in financial management arrangements. The implementation of community develompent is done at the Pesantren Qotrun Nada in Depok, West Java. Participants are given training in understanding and knowledge of financial management manually and also accounting computerized application. Participants are also given a training materials of good financial report preparation and tips on managing routine cost control. The conclusions obtained are an increase in understanding and knowledge of financial management for all participants and also understand the techniques in making good financial statements both manually and computerized.

Perkembangan UKM saat ini mendapatkan perhatian yang besar baik dari pemerintah maupun masyarakat agar dapat berkembang lebih kompetitif bersama pelaku ekonomi lainnya. Bagian penting dari suatu ekosistem wirausaha adalah dalam membuka peluang memperluas jangkauan pemasaran produk-produk mereka, bahkan hingga ke luar negeri yaitu dengan unique selling proposition yang baik dan strategi penentuan harga jual yang kompetitif di pasaran. Pengabdian ini dilakukan di Desa Segara Jaya Bekasi Jawa Barat melalui metode wawancara, ceramah dan tatap muka serta diskusi. Pencapaian kegiatan ini adalah dihasilkannya peningkatan kompetensi para pedagang UKM dalam penentuan harga jual, memahami strategi dalam memasarkan produk, berkurangnya distribusi produk kepada para tengkulak, mampu membuat bentuk produk yang unik dan kompetitif di pasaran, mudah memiliki jaringan kerjasama. Saran agar pelatihan ini dapat berkesinambungan dengan periode yang lebih panjang dan materi yang lebih komprehensif. Community empowerment of SME in implementation of unique selling proposition and selling price determination strategies AbstractThe development of SME’s receives a great attention from both government and communities in order to develop competitively with other economic actors. An important part of entrepreneurial ecosystem is opening opportunities to expand the marketing of their products to go abroad with a good unique selling proposition and competitive pricing strategies. This community empowerment took place at Segara Jaya Village, Bekasi, West Java through interviews, lectures, face-to-face methods and discussions. The conclusions of this activities resulted an increase of the competence of SME traders in determining selling prices, understanding strategies in marketing products, reducing product distribution to middlemen, being able to create unique and competitive forms of products in the market, also easily having a network of cooperation. Suggestions that this training can be continued with a longer period and more comprehensive material.

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This research is motivated by the low understanding of grade 1 students on calculating operating material reduction. Through observation, it is known that the students' low understanding of the calculation counting reduction material is a difficult subject to understand. The most easily found indications are pesetas students' learning outcomes which tend to be less satisfactory, especially in obtaining average scores under other lessons. From the observations of the author of grade 1 students of SDN 009 Cikadut, Mandalajati Subdistrict, Bandung City, experienced difficulties in the reduction, the teacher factor also became a problem of how teachers optimize learning planning to improve grade 1 students' understanding of calculating reduction operations. This study aims to obtain an overview of learning planning in the calculation of reduction operating material by using concrete object media so as to obtain an improvement in the learning process of mathematics in grade 1 students of 009 Cikadut Public Elementary School and find out the results of the students' values in calculating the reduction of operational material using concrete objects. Looking at the situation in the field, the researchers are interested in doing research using concrete objects so that they are expected to trigger activity and creativity in the teaching and learning process that is not only teacher-dominated.

This study examines the relation between the composition of financially distressed banks, boards of director Committees and institusional ownership to the likelihood of receiving going concern reports. The composition board of director Committees and institusional ownership represent Good Corporate Governance (GCG) mechanism in banks. Financial firms were highly regulated, so we combine bapepam regulation and altman Z score to identify banks that fit for the financial distress category. For banks experiencing financial distress during 2005-2010, by using logistic regression we find that the greater percentage of financial distress in banks, the smaller the probability the Auditor will issue a going concern report. This empirical study did not support role GCG mechanism on Audit reporting. These results can give us a little sight about implementation of GCG in Indonesia specialy for financial firm. The contribution will go to support regulators' concern about financial reporting, firms behavior (financiall and non financial firms) in making healthy environment with GCG and the need of balancing proportion in ownership structure in form of the composition board committee and institusional ownership to minimize moral hazard .