This study investigates determinants of academic dishonesty. Using the fraud triangle concept, this study examined the effect of pressure, opportunity and rationalizations towards academic dishonesty. This research conducted on Accounting Department of Padang State Politechnic (PNP).  This study also analyzes the efforts made by PNP to minimize academic dishonesty. Using a sample of 436 students, this study found that pressure, opportunity and rationalization have a positive effect on academic dishonesty. We also found an opportunity to cheat strengthens the effect of academic pressure on academic dishonesty. The results of interviews and focus group discussions indicate the commitment of PNP to instill honesty values for students through various ways such as determination and dissemination rules related to academic dishonesty, contract agreements related to fraud rules and the implementation of severe sanctions for the perpetrators of fraud. However, a comprehensive and systematic approach is needed to make honesty as a value of department. Penelitian ini bertujuan menginvestigasi determinan perilaku kecurangan akademis mahasiswa. Dengan menggunakan konsep fraud triangle, penelitian ini menguji pengaruh tekanan untuk melakukan kecurangan, kesempatan berbuat curang dan rasionalisasi dalam melakukan kecurangan terhadap perilaku kecurangan mahasiswa. Penelitian ini dilakukan pada Jurusan Akuntansi Politeknik Negeri Padang (PNP. Penelitian ini juga menganalisis upaya-upaya yang telah dilakukan PNP untuk meminimalisir tingkat kecurangan. Dengan menggunakan sampel 436 mahasiswa, penelitian ini menemukan bahwa faktor tekanan, kesempatan dan rasionalisasi berpengaruh positif terhadap perilaku kecurangan mahasiswa. Penelitian ini juga menemukan kesempatan untuk berbuat curang memperkuat pengaruh tekanan akademis terhadap kecurangan akademis. Hasil wawancara dan focus group discussion menunjukkan komitmen PNP untuk menanamkan nilai-nilai kejujuran bagi mahasiswa melalui berbagai cara seperti penetapan dan sosialisasi aturan terkait kecurangan akademis, penandatangan kontrak kesepakatan terkait aturan kecurangan serta penerapan sanksi yang berat bagi pelaku kecurangan. Namun masih perlu dilakukan pendekatan yang komprehemsif, sistematis dan melibatkan seluruh komponen untuk menjadikan kejujuran sebagai value Jurusan.

There are so many home-based businesses in West Sumatra. One of them is to make traditional cakes typical of the local area. Minang Kabau have many culinary products that have been widely known. Starting small business with household business can be a successful business with many branches. However, not infrequently this business is well developed, and some even stopped. There are many weaknesses in this household business, from production to business management. Some problems are still using simple tool in production process , inefficient and unhygienic production layouts. Another problem is the packaging is simple and simplistic, unattractive the display of products and less professional management. The IbM's goal is to improve the professionalism of home-based cakes through factory lay-out improvements, coconut shell extract packaging, product sales / display counters, PIRTs, trademarks, bookkeeping, management, and product marketing.

Kegiatan Pengabdian Masyarakat (Abdimas) ini dilakukan dalam rangka memberikan sosialisasi dan pelatihan mengenai Sandar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK-EMKM). Peserta kegiatan ini adalah para siswa dan guru jurusan akuntansi salah satu sekolah menengah kejuruan yang ada di Kota Padang yaitunya SMKN 3 Padang. Pelatihan ini sangat diperlukan oleh siswa dikarenakan alumni SMK merupakan alumni yang diharapkan siap terjun di dunia kerja, termasuk di dunia bisnis UMKM namun dalam kurikulum mereka materi ini tidak diajarkan. Metode yang digunakan adalah pelatihan dan pendampingan langsung penyusunan laporan keuangan EMKM ini. Peserta diberikan materi secara konseptual mengenai dalam bentuk pelatihan serta pendampingan dalam menyelesaikan beberapa soal-soal latihan terkait. Selain itu juga dilakukan evaluasi kegiatan dalam bentuk melakukan pre-test yang dilaksanakan sebelum kegiatan pelatihan dilakukan serta post-test yang dilaksanakan setelah pelatihan dilakukan. Hasil post test yang dilakukan di akhir kegiatan ini menunjukkan adanya peningkatan pemahaman mitra yang terlihat dari peningkatan nilai yang diperoleh para peserta.

Distance learning is a learning method that does not have space and time limitations. Currently, education in Indonesia applies distance learning to maintain the continuity of educational activities during the Covid 19 pandemic. Various literatures have discussed the difficulties and obstacles faced by secondary education students. This study aims to analyze the difficulties and obstacles faced by vocational education students for intermediate financial accounting 1. In addition, an analysis is also carried out on the need for Intermediate Financial Accounting 1 teaching modules as supporting learning resources when implementing distance learning. This study uses a descriptive quantitative approach. The respondents are the students of D3 study program who have participated in distance learning activities. Based on the analysis, it is known that distance learning activities for intermediate financial accounting 1 utilize various internet-based learning and conference applications, experiencing problems related to internet networks and difficulties in understanding lessons. Therefore, it is concluded that there is a need for an intermediate financial accounting 1 module which is designed to be used for distance learning activities independently

This study aims to test how the combination of intellectual elements of capital and company size in improving the financial performance of companies in the food and beverage industry. Companies with the ability to manage intellectual capital to the maximum can create value for the company.  Companies get added value with the company's ability to manage its resources optimally. This study uses a quantitative approach. The analytical tool used in this study is multiple linear regression analysis.  The study used food and beverages companies listed on the Indonesia Stock Exchange in 2015-2019.  Components of intellectual capital (Capital Employed, Human Capital, Structural Capital) and the size of the company against the company's financial performance. But this study shows that the size of the company has no effect on the company's financial performance.  This research provides an understanding that intellectual capital provides better value added than the size of a company's assets.