This study aims to find constraints or problems in applying accountability, find solutions and strategies that can be done by nazhir and related institutions, namely Ministry of Religion and BWI using the ANP (Analytical Network Process) method. This research was conducted in the period 2015 to 2018. The results of this study indicate that many problems in the implementation of accountability include people's understanding of waqf is still low, nazhir is not professional, the system is inadequate, nazhir is not transparent and BWI and Ministry of Religion are not optimal. The implications of this research are in the form of a theory of problem mapping formulation, accountability strategies and solutions that can be applied by nazhir, BWI and Ministry of Religion as productive waqf management organisations to increase their productivity to improve the welfare of the people.

<em>Community Service Activities are one part of the Tri Dharma of Higher Education which is carried out as a form of direct contribution of academics in this case the Faculty of Economics and Business, Trisakti University (FEB Usakti) to the community. The purpose of this activity is to provide training on: i) review of tax incentives for MSME actors provided by the Indonesian government in accordance with the Regulation of the Minister of Finance; ii) tax administration application training to obtain tax incentives; and iii) training on reporting procedures for tax incentives that have been received by MSME actors. On this occasion the FEB Usakti team had the opportunity to collaborate with PD Pasar Jaya, market unit of Santa as a partner, to socialize tax incentives for Micro, Small and Medium Enterprises (MSMEs) during the COVID-19 pandemic. This pandemic has caused a decline in the performance of MSMEs which then resulted in a very significant decrease in MSME income. The Indonesian government through the Ministry of Finance made a relaxation policy in the form of tax incentives for taxpayers affected by the 2019 corona virus disease pandemic. The Indonesian Ministry of Finance then issued a Minister of Finance Regulation number 44/pmk.03/2020, the last with PMK number 82/PMK.03/2021, one of which provides relaxation for PPh payments to MSME actors. Many MSME business actors do not know about this tax facility. For MSME actors who are subject to Final Income Tax based on Government Regulation Number 23 of 2018, due to the impact of the COVID-19 pandemic, the income tax is borne by the government. The PPh period borne by the government starts in April 2020 and has been extended several times. When the training was held, which was February 24, 2021, the government-paid PPh facilities were still valid and extended until December 31, 2021. This training can increase the understanding of MSME actors towards the tax facilities provided by the government, so that they will take advantage of this facility.</em>

<p><em>This study aims to determine the effect Idependent Commissioner, Corporate Social Responsibility, and Intellectual Capital on the variable value of the firm (PBV) in manufacturing companies during the period of the year from 2011 to 2015.</em><em> </em><em>The sample was selected by 34 companies manufacturing during 2011 to 2015. Data were analyzed using multiple regression analysis with Eviews version 9.0.</em><em></em></p><p><em>The results showed that: Idependent Commissioner does not positive effect on the value of the firm(PBV), Corporate Social Responsibility does not positive effect on the value of the firm (PBV), and Intellectual Capital positive effect on the value of the firm (PBV).</em></p><p> </p>

INKOPAD ( Induk Koperasi Angkatan Darat ) merupakan koperasi di lingkungan TNI Angkatan Darat yang mengelola asset yang cukup besar di lingkungan TNI AD. Untuk itu proses pengelolaan koperasi harus dilakukan dengan profesional dan akuntable sehingga diperlukan sumber daya manusia (SDM) yang berkualitas, handal dan mempunyai kemampuan (skill) yang tinggi. Dalam bidang pembukuan bagian pencatatan (akuntansi) harus dapat melakukan pekerjaanya dengan cepat, tepat, efisien dan akuntable. Hal ini bisa dilakukan jika INKOPAD menggunakan aplikasi berbasis komputer. Software Zahir adalah sebuah solusi untuk memenuhi kebutuhan INKOPAD akan pengelolaan pembukuan berbasis komputer. Tim PKM Prodi Magister Akuntansi Universitas Trisakti merasa terpanggil untuk membantu mewujudkan SDM yang berkualitas di lingkungan INKOPAD dengan melakukan kegiatan pelatihan software akuntansi zahir untuk staff dan pengurus INKOPAD. Animo peserta cukup tinggi, di sesi akhir pelatihan para peserta merasakan manfaat yang bisa diaplikasikan dalam pelaksanaan tugas sehari - harinya.

Community Service is one part of the direct contribution from academics, in this case the Faculty of Economics and Business, Trisakti University to the community. On this occasion the Trisakti University FEB team had the opportunity to provide training on Material Flow Cost Accounting (MFCA) for MSMEs. This training is considered important considering that the understanding of MSME actors in terms of the flow cost of material is still very minimal, so that in the implementation of their business there are still very few who apply it in the production process. This training aims to educate MSME actors in terms of flow cost accounting for the use of their production materials, MSMEs can sort out the types and types of materials to be used so as to increase the effectiveness and efficiency of production to increase sales and business profits. PKM training will be carried out using an online method considering the conditions of the COVID-19 pandemic, which until now has not allowed face-to-face/off-line training. The output of this PKM will be published to the public so that it can provide wider benefits.