This research was aimed to analyze the moderating effect of the internal control weakness on the impact of of government expenditure on human development index. Human resources quality was considered as the important factor for the growth of a region. The optimally government expenditure could give positive impact on the human resource quality. Otherwise the ineffective government expenditure was expected to giv negative impact on human resources development. This research was conducted over the financial data released by the municipal government in Banten Province for the period of 2009-2012. The analysis shows that government expenditure influences the human development index. The weakness of internal control does not show the moderating effect over the influence of government expenditure on human development index.

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Company value is one of the most important indicators to increase the company's competitiveness in the midst of very tight business competition. This study aims to determine the effects of Environmental Cost, Environmental Disclosure, Environmental Performance on Company Value with an  Independent Board of Commissioners as Moderation partially and simultaneously. This research was conducted on the Indonesia Stock Exchange  in 2018-2021. Purposive sampling was used as the sampling method and 14 companies were obtained. Multicollinearity test and heteroscedasticity test were used as the classical assumption test. Eviews 9 software with panel data regression analysis was used to test the hypothesis. Based on the results of the study,  it was found that Environmental Costs have a negative effect on Company Value, Environmental Disclosure has no effects on Company Value, Environmental Performance has no effects on Company Value, Environmental Costs have negative effects on Value Companies with an Independent Board of Commissioners as Moderation, Environmental Disclosure has no effect on Company Value with an Independent Board of Commissioners as Moderation, and Environmental Performance has no effects on Company Value with an Independent Board of Commissioners as Moderation.

Latar belakang kegiatan pengabdian ini adalah mayoritas pesantren mitra belum memahami penggunaan dan pentingnya penyusunan laporan keuangan pesantren sesuai dengan standar akuntansi secara umum (SAK) maupun akuntansi pesantren (PAP). Untuk itu perlunya memberikan pengetahuan yang memadai serta memberikan asistensi penyusunan pelaporan keuangan pesantren berdasarkan akuntansi pesantren. Metode yang digunakan dalam kegiatan ini meliputi: ceramah, tutorial, diskusi serta praktek. Untuk praktek asistensi penyusunan laporan keuangan menggunakan Microsoft Excel. Mitra pesantren pengabdian ini sebanyak 8 pesantren di wilayah Kabupaten dan Kota Serang dengan santri mukim di bawah 500 santri. Hasil kegiatan pengabdian ini bahwa mitra pesantren mampu membuat akun transaksi namun belum menyeluruh menyusun laporan keuangan sesuai pedoman akuntansi pesantren. Mitra pesantren masih melakukan pembukuan sederhana, seperti Kas Umum. Untuk itu diperlukan pembinaan dan dukungan dari banyak pihak seperti Yayasan, Pemerintah, dan Akademis secara berkelanjutan. Dengan penyusunan laporan keuangan pesantren berdasarkan akuntansi pesantren akan meningkatkan akuntabilitas, karena penyajian akun-akun penggunaan dana tersaji dengan lengkap dan terformat dengan pedoman akuntansi yang dapat diterima secara umum.