Church-tritugas accounting is a form of service in the unity of the hearts of the righteous, which is inseparable, including: Koinonia (fellowship), Marturia (preaching / witnessing), and diakonia (doing / serving). The purpose of this research, to find meaning, church tritugas accounting is done by all Christians. The research method used, namely qualitative methods, to understand the phenomena about what is experienced by research subjects, about actions and motivations holistically and by describing in the form of words and language, in a special natural context, and by utilizing various methods naturally in revealing an object under study. The results showed that the meaning of church tritugas accounting is that the financial information generated is based on the unity of the hearts of the righteous, there is no modification (corruption) even though life is in need. Hopefully this research can motivate church finance managers to continue to use church tritugas accounting as a guide in managing church finances.

The purpose of this research was to determine the formulation of village regulations based on Law

The purpose of this research to determine students' understanding of ethics in the learning development process in the Polimdo accounting department. The research method used is descriptive qualitative method, which describes and describes, the impact of the ethical role of students in the learning development process in the Polimdo accounting department. Data collection techniques, namely by direct observation, interviews using six informants, namely five students and one lecturer, and supported by literature study. The results showed that the role of student ethics, in the learning development process in the Polimdo accounting department, has been implemented properly, and is in accordance with what is taught by the lecturer, namely; present on time, politeness, responsibility, cooperation, socialization, and mutual respect

Circular of the Ministry of Education and Culture No. 4 of 2020, point 2 regarding the learning system without face to face directly between lecturers and students but carried out online using the internet network. Every lecturer must ensure that teaching and learning activities run well and regularly according to the Semester Lesson Plan. Lecturers can study together at the same time using personal computers, groups on social media, such as WhatsApp (WA), telegram, Instagram, zoom applications or other media as a medium for carrying out the learning process. The purpose of this study was to determine the implementation of online learning during covid 19 for students in the Polimdo accounting department. The method used in this research is descriptive qualitative method, namely understanding the object under study, including information about the main phenomenon that is explored in depth. Data analysis techniques are carried out by searching and systematically compiling data collection, data reduction, presentation and data and conclusions through observations and interviews in the field. The results of the study show that online learning is very effective, in order to break the chain of the spread of the Covid-19 virus. However, there are some students who say that online learning is less effective / lazy because the internet network is often not good, so the lessons given by the lecturers are difficult to understand. Then, with online learning, students feel more independent, creative, save parents' finances, and online learning is also a form of success in creating social distancing and minimizing crowds which are considered to have a major influence on the spread of COVID-19. As for other supporting factors, namely students feel that the free quota provided by the government every month is very helpful, even though sometimes the quota is not enough to use online lectures.