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Village Owned Enterprises (BUMDes) is one of the village entities which foundation aims to improve village welfare through the optimization of village resources. BUMDes in its operations is expected to show social responsibility to the community. One of the social responsibilities is to apply environmental accounting. Environmental accounting means that accounting asa source ofmanagement's responsibility information to stakeholders which also provide information about the impact of business processes entityto the surroundingenvironment. Information onthe environmental impacts disclosed in thefinancial statements which arereferred to asGreen Accounting. This research aims to analyze the application of environmental accounting on BUMDes "X" in relation to the realization of Green Accounting. Analysis of the application of environmental accounting to benchmark whether the Green Accounting entity is realized or not. This research is a qualitative descriptive study. The analysis was conducted by conducting in-depth interviews with the relevant parties as well as observing the environmental accounting, analyzing the BUMDes financial statements, and documenting the results. Data obtained through interviews, observation, and documentation. The data that has been obtained is then documented and drawn conclusions. The results showed that in accordance with PSAK 1 concerning the presentation of financial reporting, BUMDes "X" has compiled reports relating to environmental impacts. Although the report is still simple, the separate presentation of this environmental accounting report has shown concern for BUMDes "X" in providing information related to environmental accounting. Optimization of the application of environmental accounting ultimately depends on the policy, human resources, and infrastructure readiness of the implementing entity. .

The Role of Accommodation and Food Service Industry which is measured by its contribution, employment and its affecting factors, employment elasticity, as well as labor productivity towards economy, particulary tourism, has not been optimised. This research aims to analyse: (1) the impact of Provincial Minimum Wage (PMW), Gross Regional Domestic Product (GRDP), the Number of Businesses, and Inflation on employment in Accommodation and Food Service Industry; (2) its contribution toward economy, employment, employment elasticity, and labor productivity in the given industry. The analytical tools used in this research are Descriptive Statistics and Pooled Data Regression Model (FEM and REM Approaches). The data being analysed is secondary data series 2014-2018 and cross sectional which is taken (provinces in Jawa-Bali) and respective to this research problem and goal. The result shows that the factors influencing employment rate positively and significantly are GRDP and inflation, whilst those affecting insignificantly are PMW and the number of businesses. The average contribution during 2015-2018 was 7.43% annually, whereas in Bali and DIY, the contribution was 23.17% and 10.21%, respectively. The employment rate per business averaged to 497 people with the average growth of employment in the given industri of about 14.22% annually. The employment elasticity  was 0.63 and labor productivity per person averaged to IDR 84.99 million higher than national average of IDR 53.84 million/person in 2018. Consequently, in order to increase output, high multiplier effect in economy, stable inflation (3%-4% annually), and prudential PMW policy are required

Program pengabdian kepada masyarakat ini bertujuan untuk menguatkan pengelolaan keuangan dan tata kelola Badan Usaha Milik Desa (BUMDes) Binangun Mandiri Desa Sidoharjo Kecamatan Samigaluh Kabupaten Kulon Progo. Bidang usaha yang dijalankan oleh BUMDes adalah jasa keuangan dan perdagangan alat tulis kantor. Metode pengabdian yang digunakan adalah melalui pelatihan dan pendampingan selama periode waktu pengabdian yang melibatkan berbagai pemangku kepentingan desa, termasuk perangkat desa dan masyarakat luas. Program pengabdian ini dapat meningkatkan kapasitas dan kemampuan sumber daya manusia pengelola pada aspek keuangan BUMDes. Pengelolaan BUMDes yang baik merupakan salah satu aspek penting penguatan kemandirian masyarakat desa dengan berpijak pada pemanfaatan potensi lokal dalam upaya untuk memecahkan permasalahan masyarakat, terutama aspek perekonomian. Dari tiga indikator tata kelola BUMDes yang baik tampak bahwa BUMDes Binangun Mandiri Sidoharjo memiliki pengelolaan yang baik dengan didukung aspek struktural, finansial dan sosial yang baik. Keberadaan program pengabdian ini memperkuat aspek tata kelola keuangan yang ada.