Tanaman Obat Keluarga (TOGA) merupakan tanaman yang dimiliki oleh keluarga dan berfungsi sebagai obat-obatan tradisional. Tanaman ini aman, murah, dan mudah didapat, khususnya di Desa Nglegi. Desa ini merupakan salah satu desa yang telah mengenal dan menghasilkan beberapa TOGA, namun pemanfaatannya belum optimal. Kegiatan sosialisasi, penyuluhan, penanaman, dan pemanfaatan TOGA dirancang untuk memberikan edukasi kepada masyarakat dalam pemanfaatan TOGA. Masyarakat desa diberikan pengetahuan mengenai pengenalan hingga pemanfaatan TOGA untuk kehidupan sehari-hari. Kegiatan ini dapat meningkatkan pengetahuan dan ketrampilan penanaman TOGA, sehingga dapat dijadikan obat sendiri maupun dijual dalam bentuk lain sebagai sumber ekonomi keluarga.Â

This study examines the effect of self-esteem in the relationship between a leader's reputation and budgetary slack under conditions of information asymmetry. It extends the previous literature by adding a variable of self-esteem that is thought to influence the relationship between leader's reputation and budgetary slack, also predicts that a good (bad) leader's reputation will reduce (increase) the potential for budgetary slack in subordinates with low self-esteem under conditions of information asymmetry. The data were taken using experimental methods on 32 professional students. The study found that the reputation of a good leader significantly can reduce the potential of budgetary slack in low self-esteem subordinates. However, the potential of budgetary slack increases when high self-esteem subordinates have a bad leader's reputation.

training in cost accounting and calculating the cost of goods sold (CoGS) for micro, small, and medium enterprises (MSMEs) in Ponggok Tourism Village was carried out to provide understanding and training in calculating CoGS. Based on the initial survey conducted by the community service team, information was obtained that seller in Ponggok Village did not calculate CoGS properly because they based their selling price on market prices. This is because MSMEs have a similar business, namely a culinary business. This unsuitable selling price determination will result in suboptimal profit achievement because each business has a different total cost. For this reason, this service carries out four training sessions to guide MSME players in deermining the appropriate selling price. The four sessions covered the delivery of concepts and materials, discussions, training in calculating CoGS, and evaluation. This community service is expected to increase understanding and skills in calculating CoGS so that optimal profit can be achieved. Keywords: cost accounting;cost of good sold; Ponggok Village Abstrak: pelatihan akuntansi biaya dan penghitungan Harga Pokok Penjualan (HPP) pada pelaku UMKM di Desa Wisata Ponggok dilaksanakan untuk memberikan pemahaman dan pelatihan penghitungan HPP.  Berdasarkan survei awal yang dilakukan tim pengabdian, didapatkan informasi bahwa para pelaku UMKM di Desa Ponggok tidak melakukan penghitungan HPP karena mendasarkan harga jualnya sesuai harga pasar. Hal ini dikarenakan para pelaku UMKM memiliki usaha yang sejenis, yaitu usaha kuliner. Penentuan harga jual yang tidak sesuai ini akan menyebabkan pencapaian laba yang tidak optimal karena setiap usaha memiliki berbagai total biaya yang berbeda. Untuk itu, pengabdian ini melaksanakan empat sesi pelatihan untuk memandu para pelaku UMKM menentukan harga jual yang sesuai. Keempat sesi tersebut meliputi penyampaian konsep dan materi, diskusi, pelatihan penghitungan HPP, dan evaluasi. Pengabdian kepada masyarakat ini diharapkan dapat menambah pemahaman dan ketrampilan menghitung HPP sehingga laba yang optimal dapat tercapai.Kata kunci: akuntansi biaya, harga pokok penjualan, Desa Ponggok

This study aims to examine the effect of peer honesty on the budgetary slack. This study focus on peer relations in the workplace as one of the factors that affecting budgetary slack.Non-monetary awards were also examined in their influence on the relationship. This is because many previous studies stated that non-monetary awards can strengthen or weaken performance. The data of this study were taken through independent variable manipulation experiments, namely peer honesty and non-monetary awards. This study used the experimental design 2 x 2 between subjects and ANOVA was used to analyze the data. The results of the study with 61 participants indicate that greater budgetary slack is due to the influence of dishonest colleagues than honest partners under conditions of information asymmetry. However, non-monetary awards do not affect the relationship between the two variables

This study aimed to examine the effect of positive and negative feedback on budgetary slack and the interaction between feedback and self-efficacy on budgetary slack under a condition of information asymmetry. Preliminary researches have tested various ways of mitigating budgetary slack practices, which did not separate the effects of positive and negative feedback. This study hypothesized that positive feedback minimizes the potential for budgetary slack under conditions of information asymmetry—and vice versa. Additionally, high self-efficacy reinforces positive feedback in reducing budgetary slack under conditions of information asymmetry—and vice versa. By employing experimental data, this study documented the results that positive feedback significantly minimizes (the potential for budgetary slacking under conditions of information asymmetry—and vice versa. However, there is no difference in the average budget slack on managers with high or low self-efficacy, who get positive feedback.