Purpose: Community service activity by Lecturers of Accounting Study Program of Universitas Terbuka (UT) aims to provide training for the community of Micro, Small, and Medium Enterprises (MSMEs) in making financial reports in accordance with accounting standards for MSMEs. This is conducted to solve the problems faced by MSMEs who still have a lot of difficulties in recording and reporting financial statements, which ultimately has an impact on the difficulty of obtaining credit from financial institutions. Method: This activity was attended by MSMEs from Banten Province and consisted of several stages, namely (1) planning, through discussions with MSMEs, (2) presentation from speakers, answering questions and discussions through web seminars in the Zoom application as well as live streaming in UT's youtube channel and (3) mentoring the making of financial reports to five participants who answered the quiz. Result: The results of community service activities show that MSMEs are able to enable the preparation of SAK ETAP MSME financial statements in the form of general journals, adjustment journals, ledgers, balance sheets, working papers, income statements of MSME actors ready to develop and successfully get capital assistance from financial institutions. Conclusion: This exercise is highly valuable for participants and stimulates them, according to the comments received from them. And it is believed that with the help of financial statements, banks, and non-bank financial institutions would be able to give loans to MSMEs.

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Identify and measure credit risk by using a method in accordance with the characteristics of finance companies is one of a prudent first step in minimizing potential losses. Potential losses can be seen from the Non Performing Loan (NPL) and recovery rate of the company. Credit risk measurement remains important as preventive and anticipatory measures for a finance company in managing the potential consumer default in fulfilling their obligations. By using 36 months of credit risk in motor vehicles (2006-2008) which includes the number of units of motor vehicles, the amount of exposure, collectability and recovery rate can be calculated expected Loss, unexpected loss and economic capital. Results showed that both the expected Loss and unexpected loss from year to year increase. Also with the economic capital increases annually. However, if the economic value associated with authorized capital owned by PT "X" each year, it can be concluded that the capital is still sufficient to cover possible losses caused by credit default unexpected losses. Testing the model using back testing and Likelihood Ratio, indicates that during the observation period the number of adverse events "X" with the level of losses that exceed the value of the vehicle financing credit VaR is still below the threshold amount of loss that can be tolerated. In other words the risk measurement method using a motor vehicle financing CreditRisk+ is acceptable and accurate enough to measure the risk of motor vehicle financing PT "X".

Law of Indonesia, Act, no. 41 of 2004 concerning waqf existed about 15 years ago, but many people do not know about waqf, especially cash waqf. Whereas cash waqf is a major breakthrough in easy, potential and zero cost of fund. This study aims to discuss the teachers of Islamic boarding schools in Jakarta, the capital city of Indonesia about cash waqf. A sample of 138 teachers from five major Islamic boarding schools in Jakarta. Data collection through questionnaires and analysis using the MCA (Multiple Correspondence Analysis) techniques. The results of the study: teachers' perception of waqf was relatively the same, while the perception of cash waqf varied; teachers' perception of aspects of cash waqf regulation are very diverse, especially with the existence of Law no. 41 of 2004 concerning waqf, the teacher's response to the aspect of interest in cash waqf is very diverse, especially interest in waqf money, quite a lot of teachers do not agree; the common perception of teachers is only on the principle that the management of cash waqf must follow the needs of the community, while for other management, quite a lot of teachers still doubt it.