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Internship becomes a way to grow human resource capabilities in terms of competencies on knowledge or practical and soft skills. Higher education institutions like universities as the organizers of an internship program certainly have some roles to produce capable, intelligent and professional workforce. Therefore, it is undeniable that a good internship program in university is an important stage in the development of quality human resources. Our research aims to uncover the description of the system of organizing internships at university level, in order to obtain a comprehensive picture of the program's objectives in preparation for students to enter the workforce life. In this research, we also specifically portrayed the management of internships at the best ex-LPTK (Lembaga Pendidikan Tenaga Kependidikan) universities in Indonesia, as the institutions whose mission is to produce graduates as teaching staff/academics along with practitioners. We use mixed-method to earn our data from lecturers, superintendents and staffs of internship programs as well as the students at ex-LPTK universities. Overall, the internship programs at these universities have been managed with the orientation on the interests of students, have adopted the use of technology, and are evaluated routinely based on feedback from internal and external parties of the university. The lack of internship and the organization of the mentoring system conducted by the lecturers become the major deficiencies in organizing internships at the universities. These can be used as a basis to put on efforts to improve the internship system at the university level, especially in Indonesia.

Various kinds of strategies tend to be carried out by the perpetrators’ business to maintain effort at a time strengthen position in the middle competitors others, such as carry out a strategy of merging effort or mergers. However, a merger also has an impact on the internal parties of the entities that do. This study attempted for dig more in about the views of banking customers and prospective customers from Bank Syariah Indonesia (BSI) after the merger process. We use qualitative method and collected the research data from open questionnaire and interview from 81 banking customers and prospective customers of 3 ex-BSI Islamic Banks in Malang City. They responded to this merger as a positive phenomenon, although there are also some things to worry about.

Abstrak Pengelolaan mandiri oleh pemilik Taman Baca Masyarakat (TBM), seringkali dihampiri oleh masalah keuangan yang cukup mengancam kontinuitasnya. Kurang pengetahuan dari pengurus organisasi nirlaba ini dapat diminimalisir dengan memberikan lokakarya terkait pengelolaan keuangan organisasi sejenis. Dana dari donasi—baik tunai maupun non tunai—seyogyanya diterima, dicatat, serta dilaporkan dengan baik dan menarik, sehingga meningkatkan kepercayaan donatur. Tujuan dari rangkaian kegiatan ini adalah untuk memberikan keterampilan teknis terkait pembuatan laporan keuangan TBM yang mudah dipahami oleh para stakeholder, dengan menggunakan metode berupa penggalian masalah, pemberian materi serta praktik. Kegiatan pertama yang dilakukan adalah leadership group discussion yang hasilnya membantu kegiatan berikutnya agar tepat sasaran. Kegiatan selanjutnya yaitu lokakarya yang diselenggarakan dalam bentuk praktik pencatatan dan juga penyajian laporan keuangan yang menarik serta mudah dipahami. Kegiatan pengabdian ini direspon positif oleh peserta, dan mereka mulai berkomitmen untuk tertib mencatat donasi tunai dan non tunai di TBM masing-masing. Ke depannya, kegiatan semacam ini sebaiknya ditindaklanjuti dengan pendampingan untuk menyesuaikan inti dari materi dengan keunikan masing-masing TBM. Kata kunci: Literasi Finansial, Taman Baca Masyarakat, Laporan Keuangan, Organisasi Nirlaba   Abstract Self-management by the owners of the Community Reading Park (TBM), often accompanied by financial problems that threaten its continuity. Lack of knowledge from the management of this non-profit organization can be minimized by providing workshops related to the financial management of similar organizations. Funds from donations—both cash and non-cash—should be received, recorded, and reported both properly and attractively, thereby increasing donor trust. The purpose of this series of activities is to provide technical skills related to the preparation of TBM financial reports that are easily understood by stakeholders, using excavating problems, providing material and practice as the methods. The first activity carried out was a leadership group discussion whose results helped the next activity to be on target. The next activity is a workshop about recording practices and the making of interesting financial statements that easy to be understand. The community service activity was responded positively by the participants, and they began to commit to an orderly record of cash and non-cash donations at their respective TBMs. In the future, this kind of activity should be followed up with assistance to adjust the core of the material with the uniqueness of each TBM. Keywords: Financial Literacy, Taman Baca Masyarakat, Financial Reports, Non-Profit Organization

The Covid-19 pandemic currently requires students and lecturers in various fields (including accounting) to adapt to the new normal life. This also has an impact on maximizing the use of technology as the main learning media, not least on internship activities by the students. Given the large contribution of the internship activities, the university should develop adequate facilities to maintain the process of supervision of the internship activities of the lecturers to the students they guide. Through the data we collected by surveys and in-depth interviews within accounting students who were taking part in internship activities in the Covid-19 pandemic era, this paper provides suggestions on design for platform websites as a medium for implementing technological-based internship. We believe that the website design that we are proposing will be appropriate for higher education institutions such as universities that are looking for the best solutions for internship activities for accounting students in new normal life.