The purpose of this study is to examine the effect of operation scale and capital structure on the performance of Sharia Banks-Sharia Business Units and Sharia BPR in Central Java and Yogyakarta Special Region. The level of performance is obtained through annual publication financial report in which the banking health ratio is measured through the criteria regulated by Bank Indonesia using five aspects of CAMEL, capital adequacy ratio, asset quality, management, earning, and liquidity aspects. The number of bank samples studied consisted of 15 sharia banks, sharia business units and 19 Sharia BPRs in Central Java and Yogyakarta Special Region using financial statements on December 31, 2015. The model tests were carried out using Pearson Product Moment and One-Way ANOVA tests. The test results explain there is a significant influence between the asset scale and capital structure on the performance of sharia banking operations.

Self-business micro which can live, survive through generation, and reach the dream is the expectation from the owner. There are many factors which can determine the success of the businessman to fight from the competition. One factor is the ability to respond the internal and external changes rapidly and exactly. The ability to win the competition, the ability to read the situation, the ability to collaborate with other to have a synergy, and the ability to adapt from the competition are the keys toward the business sustainability. This community service aims to test the model of business training based on the concept of ‘magnet rejeki’ which can give a significant influence toward the motivation of micro business. The method of the study is development model by entrepreneurship training that are integrated input by including the businessman on factors which influence their motivation in the beginning of their business, the business motivation training based on the concept of ‘magnet rejeki’, and visit business collaboration and monitoring. The result of this study give the conclusion that the business training based on the concept of ‘magnet rejeki’ is effective to conduct by the proof that there is an increase of motivation to have a business and business profit after the training

This study aims to test the model whether age, academic ability, working experence in the theory of Planned Behavior have a positive financial literacy and financial behavior of the students of Widya Dharma University during second year pandemi Covid-19. The research design was carried out using a quantitative method which explains the causal relationship between one dependent variable which is influenced by three independent variables and one mediating variable. Hypothesis testing is formulated in the model using the SEM analysist. The population in the research were all university students in the Unwidha Klaten in 6 faculties and 16 programmes of study. The sampling technique was carried out by purposive sampling as  140 respondents. The final result of the quantitative model test using AMOS  stastical package  shows that there is a positive influence on academic ability, working experience and financial literacy  towards financial behaviors. Meanwhile, one variable in the age  does not significantly influence it. Future research can expand the model through testing the students’s intellligence financial by developing research designs through experimental research.

Tujuan dari pengabdian ini adalah Mengoptimalkan BUMDES dengan pelatihan dan Pendidikan BUMDES sebagai kekuatan ekonomi baru, Mengoptimatkan asset desa sebagai icon desa dengan pelatihan dan Pendidikan memilih usaha yang sudah ada dan di dukung dengan BUMDES, Memasarkan usaha BUMDES melalui media digital, Memberikan aplikasi pembukuan dengan pelatihan dan Pendidikan pembukuan, pemerintahan desa Jimbung merupakan desa politan sudah bekerja sama dengan kampus UNWIDHA dituangkan dalam kesepakatan Bersama juga dua desa politan yang lain yaitu Jombor dan Krakitan. Metode pelaksanaan pengabdian dilaksanakan dengan disesuaikan potensi lokal yang ada didesa, yaitu pelatihan dan Pendidikan tentang BUMDESA, pelatihan dan Pendidikan pemasaran yang lebih efektif dan efisien di era covid 19 melalui social media, pelatihan dan Pendidikan tentang pembukuan juga pelatihan dan Pendidikan SDM yang dapat berkembang dan mampu bersaing dengan SDM yan lain. Waktu pelaksanaan pengabdian pada masyarakat ini yaitu semester genap 2020/2021 tepatnya yaitu bulan Juni-Agustus 2021 setiap 2 minggu sekali. Tempat pelaksanaan pengabdian di rumah ketua kelompok Usaha Kecil Menengah (UKM) Jenang dan Trasikan Ayu, Jimbung, Jimbung, Kalikotes, Klaten. Hasil pengabdian ini yaitu Ada peningkatan pengetahuan dan ketrampilan kelompok UKM Desa Jimbung tentang apa itu BUMDESA, dan pemasaran melalui social media untuk memberikan peluang di era covid 19 ini, juga fungsi pembukuan bagi usaha. Kata kunci: pendampingan, BUMDESA, pembukuan

Angka akuntansi terakselerasi di pasar apabila angka akuntansi direaksi oleh pasar dan tercermin dalam harga saham atau return saham. Tujuan dari penelitian ini adalah untuk menguji apakah komponen laba berbasis akrual dan berbasis kas terakselerasi di pasar. Disamping itu, penelitian ini juga menguji apakah distribusi laba kepada investor dan kreditor terakselerasi di pasar. Penelitian ini menggunakan pengukuran perubahan pertumbuhan untuk mengukur akselerasi. Objek penelitian dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan jumlah sampel sebanyak 881 firm-year observation. Multiple Regression dan Clustered Robust Regression digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa komponen laba berbasis akrual berpengaruh positif dan signifikan terhadap return saham, dengan kata lain komponen akrual terakselerasi di pasar. Sedangkan komponen laba berbasis kas, dan distribusi laba kepada investor dan kreditor tidak berpengaruh terhadap return saham.