This study aims to apply accounting records in the form of a cash book at Bojonegoro SMEs. MSMEs are one of the businesses that have an important role in providing jobs for the unemployed. The independence of MSMEs in running a business is the reason for the government to focus on this business. However, it is unfortunate that many business people do not have the knowledge in recording business transactions. This study uses a qualitative method. Determination of informants with purposive sampling technique. The results of the study show that MSME actors can apply a simple cash book so that it can help them find out the company's balance.

Dusun Kacangan is one of the areas that produces peanuts which are abundant every year with the livelihood of the people as peeling peanut shells. This large amount of peanut shell waste is then converted into animal feed which has a high nutritional value. However, the Dusun Kacangan youth organization still has obstacles in marketing these products. This program aims to provide digital marketing training and expand product marketing. The introduction of digital marketing methods is very suitable for youth members so they are more adaptable to technology. The program method used is in the form of training and assistance in creating a marketplace account. The results of this program are increasing the ability of partners to carry out digital promotional activities through websites, WhatsApp business, Facebook business, Instagram and Shopee. In addition, it is known that 62.5% of partners like digital promotion and find it easy to use.

The Office of Accountant Services is an accounting services office that is allowed to provide management services, taxation and assurance service. The thing that distinguishesbetween KJA and KAP is where the Public Accountant Office is allowed to provide assurance and audit services. In practice there was a dualism of work where the services provided by KJA could also be provided by KAP. While the services provided by KAP cannot be provided by KJA. This is what results in the intersection of interests between KAP and KJA. The reason for the struggle for market share is also their basis for fighting over clients. If thiscontinues, they are not impossible to not focus on the quality of services provided. The writing of this article explains the intersection between these two accounting service offices.Where there is a mental accounting theory that is the background of the dispute between these two service offices.

Penelitian ini mengungkapkan bagaimana proses pembelajaran daring yang diterima mahasiswa baru mempengaruhi kesehatan mentalnya. Metode penelitian yang digunakan yaitu mixed method, sequential explanatory. Kuesioner disebarkan kepada sampel mahasiswa baru di fakultas ekonomi Universitas X, yang kemudian dilakukan analisis regresi sederhana. Hasilnya ditindaklanjuti dengan melakukan wawancara mendalam kepada beberapa sampel yang dipilih secara acak. Penelitian ini menemukan lemahnya hubungan antara pembelajaran daring dengan gangguan kesehatan mental mahasiswa baru. Persepsi tentang kemampuan beradaptasi telah meningkatkan resiliensi dari mahasiswa baru, yang mulai mengisi kuesioner pada minggu UAS. Kajian lebih mendalam memberikan hasil bahwa terdapat berbagai faktor pemicu munculnya kecemasan belajar online, yang jika tidak dikelola dengan baik maka menimbulkan dampak serius. Kejadiannya diawali dengan ketakutan tidak bisa mengikuti kuliah online dengan baik karena berbagai gangguan personal, banyaknya materi/informasi yang harus dicerna secara mandiri, beban tugas yang berlebih, kurangnya kualitas dosen dalam pengajaran secara online, dan juga karena dosen sering mengganti jadwal kuliah tanpa memperhatikan mata kuliah yang lain.

Phenomenology Study on the Financial Motive and Shift of Norm through the Perspective of Psychological Egoism and Activation of Scott on