Objectives: This study aims to determine the effect of the size of the board of commissioners, the proportion of independent commissioners, family ownership, and audit quality on the level of voluntary disclosure of the company. Design/methodology/approach: An empirical study of 50 companies listed in the Indonesia Sharia Stock Index (ISSI) is conducted using the 2015-2016 annual report. The type of data used is secondary data. The analytical method used in this study is multiple linear regression analysis with SPSS 21. Findings: The results of statistical tests indicate that the size of the board of commissioners and audit quality have a positive and significant effect on the level of voluntary disclosure, while the proportion of independent commissioners and family ownership has no significant effect on the level of voluntary disclosure. Implications: The main implications of the results of this study are the size of the board of commissioners and the audit quality. The size of the board of commissioners has a strong relationship to the level of voluntary disclosure. There is a relationship between the number of the board of commissioners and the national laws that have an impact on monitoring the transparency process and the effectiveness of communication within the company. For audit quality, companies that use Big Four audit firms have an effect on the level of voluntary disclosure since their financial reporting will result in better audit quality with a high level of independence. The results of this study also support that agency theory is able to partially explain the phenomenon of the relationship between corporate governance practices and the level of voluntary disclosure in companies listed in ISSI. Originality/Value: This research is one of the studies that draw a relationship between the size of the board of commissioners and audit quality on the level of voluntary disclosure of companies in Indonesia. This finding provides confidence that the size of the board of commissioners and audit quality complement each other to improve the quality of voluntary disclosure.

The Use of Porter’s Corporate Social Responsibility Strategy for Hospital Sustainability Purpose: To describe the sustainability strategy at Sehat Medika Hospital Method: This is qualitative research using Porter's CSR strategy which was obtained through interviews, observation and document review using triangulation techniques. Results: The results show that Sehat Medika Hospital has implemented CSR activities. The strategy made also describes the sustainability of the Hospital Novelty: This paper is a pioneering initiative in looking at the extent to which public hospitals are carrying out economic, social, and environmental activities in a sustainable manner through Porter's CSR strategy. Contribution: Through the preparation of a sustainability strategy, it is expected to be able to provide better accountability for the sustainability of the Sehat Medika Hospital. Penggunaan Strategi Corporate Social Responsibility Porter untuk Keberlangsungan Rumah Sakit Tujuan: Mendeskripsikan strategi keberlanjutan di Rumah Sakit Sehat Medika Metode: Penelitian kualitatif ini menggunakan strategi CSR Porter yang diperoleh melalui wawancara, observasi dan telaah dokumen dengan menggunakan teknik triangulasi. Hasil: Hasil penelitian menunjukkan bahwa RS Sehat Medika telah melaksanakan kegiatan CSR. Strategi yang dibuat juga menggambarkan keberlanjutan Rumah Sakit Kebaruan: Makalah ini merupakan inisiatif perintis dalam melihat sejauh mana rumah sakit umum melakukan kegiatan ekonomi, sosial, dan lingkungan secara berkelanjutan melalui strategi CSR Porter. Kontribusi: Melalui penyusunan strategi keberlanjutan diharapkan mampu memberikan akuntabilitas yang lebih baik untuk keberlanjutan Rumah Sakit Sehat Medika.

This community service program's main goal is to assist partners become a Healthy, Independent, Enterprising, and Optimistic (SEMANGAT). Despite the uncomfortable things that have happened in their lives at the LKSA Muhammadiyah Nanggulan Orphanage, Kulon Progo. The program was carried out in several steps, including: (1) counseling and education on healthy lifestyles; (2) psychological assessment to assess the potential intelligence, interests, and talents; (3) hypnotherapy to reduce anxiety and increase optimism; (4) teaching how to make drinks with aloe vera; and (5) entrepreneurial training through online branding and marketing as well as bookkeeping training. This program's outcomes include partners understanding how to maintain and improve their health, the intellectual potential of their talents and interests, less anxious and more optimistic, able to make drinks with aloe vera, and understand how to brand and market online, as well as to record profit and loss.

Tidak dipungkiri adanya pembatasan aktifitas dengan adanya wabah Covid-19 menimbulkan adanya jarak di antara satu sama lain, yang mana ini menimbulkan adanya keterbatasan dalam pemenuhan kebutuhan bagi setiap individu. Keterbatasan pemenuhan kebutuhan inilah menimbulkan menurunnya tingkat perekonomian di Indonesia, khususnya di D.I. Yogyakarta. Salah satu hal yang dapat dioptimalkan di saat adanya jarak antar satu individu dengan yang lainnya yaitu dengan pemanfaatan media internet. Pemanfaatan internet yang dapat menghidupkan perekonomian yaitu dengan melakukan penjualan secara online.Program Pengabdian Masyarakat yang diusulkan adalah memberikan pelatihan kewirausahaan bagi kader Nasyiatul Aisyiyah di Kalasan Sleman untuk meningkatkan kemandirian ekonomi perempuan. Keluaran dari program ini adalah meningkatkan peluang usaha bagi perempuan-perempuan yang telah memiliki home industri serta membuka peluang usaha bagi anggota yang belum memiliki kegiatan usaha di masa pandemi ini.

Kegiatan ini bertujuan untuk mengidentifikasi dan menyelesaikan masalah yang dihadapi oleh LazisMU PCM Kasihan Bantul. LazisMU PCM Kasihan Bantul memiliki masalah terkait pelaporan keuangan LazisMU yang belum sesuai dengan penerapan PSAK 109. Hal ini berdampak pada persiapan pembuatan laporan tahunan dan persiapan audit periode 2019-2020. Atas dasar permasalahan tersebut, dibentuk program pendampingan dalam penyusunan laporan keuangan LazisMU Kasihan sesuai PSAK 109. Metode pelaksanaan kegiatan dilakukan dalam bentuk sosialiasi materi dan pendampingan dalam penyusunan laporan keuangan sesuai psak 109. Hasil kegiatan menunjukkan respon yang positif bagi para pengurus LazisMU PCM Kasihan dan LazisMU PCM Kasihan sudah siap dalam menerbitkan laporan keuangan yang sesuai PSAK 109, serta persiapan proses audit periode 2019-2020. Berdasarkan evaluasi diharapkan dari kegiatan ini terwujudnya pengurus LazisMU PCM Kasihan Bantul yang memahami serta mampu mengimplementasikan terkait dengan transaksi yang bersumber dari zakat, infak dan sedekah. Keberhasilan kegiatan ini diukur dengan terbitnya laporan keuangan untuk periode 2019-2020 yang akan digunakan sebagai laporan akhir untuk nantinya mensukseskan program audit yang akan dilakukan LazisMU Pusat DIY.