The implementation of learning strategies that have not been able to make students enthusiastic in participating in learning activities, is due to the lack of application of creative and innovative learning strategies. This study aims to analyze the strategies applied by religious teachers to students, to determine the effectiveness of the strategies involved in cultivating Islamic thought values at Elementary School. This type of research is descriptive research. The subject of this research is to analyze Islamic education strategies. Data collection was carried out by interview, using instruments in the form of interview guides. The data analysis technique in this study uses descriptive qualitative data analysis techniques. The results showed that the strategy of Islamic religious teachers in instilling the values of Islamic thought in students by implementing the K13 curriculum with the talking stick method and snowballing to create effective learning in order to achieve learning objectives by planning making annual programs, semester programs, learning syllabus, lesson plans, and learning evaluation. The implication of this research is to increase students' interest in learning by inviting students to be enthusiastic about learning, creating student creativity, sharing, and having the courage to convey ideas.

Increasing financial literacy is very important related to skills in making financial management accountability reports for non-profit organizations to realize transparency and accountability. Accounting information and financial reports generated will provide convenience in decision making by management, our team and students carry out community service at the Gathering Forum (Fossil) Mosque Prosperity Board (BKM) Medan Tembung District, located at Jalan Bayangkara No. 411 Indra Kasih Village, Medan Tembung, to be precise, is located at the Al Imam Indra Kasih Mosque in Medan. The implementation is carried out by socialization using the lecture method and Focus Group Discussion (FGD). In this method the community service team leader conveys and presents material related to the title of community service delivered while members distribute material and participant attendance is then carried out by discussion and question and answer methods. The implementation of community service provides benefits for mosques and the community, especially scientific provision in compiling financial reports.

The purpose of education at the opening of the 1945 Constitution in the fourth paragraph was clearly explained that, to educate the life of the nation and participate in carrying out world order. In accordance with the goals and ideals of the nation, various fields of science are needed by the State. To be able to progress and develop in accordance with the needs of the State, we must also follow the existing regulations that are binding in the agreement of states. Likewise, there is no escape in accounting learning that must be applied in schools, both in universities and high schools, which are mainly vocational high schools (SMK). As an example of accounting subjects, Accounting is a field of applied science that is used to see the financial existence of both the state, agencies, companies and organizations and others. International Financial Reporting Standards (IFRS) is the making of accounting reports that are adjusted to the standards of international financial reports, and almost all parts of the world in this world of accounting reporting use the IFSR standard. Because of that, almost all companies are required to use these standards in terms of financial statements making, educators are also obliged and participate in teaching these standards to students, both in universities and schools that have accounting majors can also apply this as teaching materials that are not left behind. The indicators used to measure the application of accounting learning by using standards are IFRS convergence PSAK, namely: Viewing and observing the behavior of actions taken by teachers in schools that are the object of research, whether using IFRS convergence accounting standards in teaching to provide material to students and adjustments between kurukulum given by dina education. The population in this study were the Accounting Department teachers who were in Langkat Regency. Data collection techniques in this study were using interviews, observation, documentation and questionnaires. The research method used in this study is descriptive analysis. And the results obtained as a whole in this study are the absence of teachers who apply accounting learning by applying accounting using IFRS standards because there is no directive from the education office to enforce these standards.Keywords: IFRS, BM-SMK, Accounting.