This study seeks to supply empirical evidence for how board characteristics influence corporate governance compliance in the Indonesian banking industry. Corporate governance compliance level represents a company’s actions to fulfill regulatory obligations that aim to protect the public from potential investment losses in the banking industry. This research was conducted by analyzing the influence of board characteristics, specifically how a board of commissioners’ institutions and their instruments affect corporate governance compliance. The entire banking industry, which was listed on the Indonesia Stock Exchange from 2010 to 2015, was employed as the population for this research. Purposive sampling was used as the sampling technique, resulting in 195 observations. To test this study’s hypotheses, multiple regression was applied as the data analysis method. The results revealed that the size of the board of commissioners, the proportion of independent commissioners, the experience of commissioners, and the size of the audit committee were factors that encouraged management in the banking industry to improve their firms’ corporate governance compliance. This indicates that monitoring from the board acts as an effective mechanism for reducing information asymmetry. This research also proves that open innovation following regulations can increase compliance with laws.

Kegiatan ini diselenggarakan atas dasar banyaknya usaha mikro, kecil dan menengah (UMKM) belum melakukan pencatatan atas kegiatan usahanya. Pelaksanaan kegiatan ini melibatkan sepuluh UMKM yang ada di Provinsi Banten. Dengan memanfaatkan smartphone, UMKM dapat menghasilkan laporan keuangan usahanya dengan mudah, cepat, dan tepat. Hasil dari kegiatan ini adalah UMKM menghasilkan laporan keuangan usahanya yang dapat digunakan sebagai informasi dan kontrol usahanya. Kata Kunci : Informasi, Laporan Keuangan, Aplikasi Smartphone

Desa domas merupakan desa pesisir yang memiliki potensi lokal yaitu kerang hijau. Selain itu, desa domas memiliki permasalahan di sektor lingkungan dan ekonomi. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk menciptakan produk olahan kerupuk kemplang dari cangkang kerang hijau melalui pemberdayaan masyarakat di desa domas, kabupaten serang, provinsi banten. Target khusus yang diharapkan dari kegiatan ini adalah memberikan pemahaman terkait pengolahan limbah cangkang kerang hijau menjadi produk baru yang memiliki nilai ekonomis yang tinggi. Kegiatan ini dilakukan selama 2 bulan secara daring dan luring dimana dalam kegiatan ini terdiri atas kegiatan pelatihan produksi kerupuk kemplang, pengemasan, serta pemasaran produk baik online maupun offline. Hasil kegiatan ini berupa produk kerupuk kemplang dari cangkang kerang hijau khas desa domas serta dapat mengurangi permasalahan baik lingkungan dan ekonomi.

The preparation of financial reports which has been seen as a difficult thing for Micro, Small and Medium Enterprises (MSMEs). The proposed community service program is a community service program that aims to provide easy solutions for Micro, Small, and Medium Enterprises in Banten Province in preparing financial reports. As a form of community service, community service was held with the theme "Workshop on the Preparation of MSME Financial Reports based on SAK EMKM". The workshop will be conducted in the form of presentation of basic accounting material and presentation of SAK EMKM.

The purpose of this research is to determine the suitability of accounts receivable accounting information at PT. Latinusa Tbk. The method used in writing this final assignment is descriptive method. This writing uses primary data and secondary data obtained from PT. Latinusa Tbk. Data sources come from field studies and literature. How to collect data through observation, interviews and documentation collected from PT. Latinusa Tbk. Based on the results of industry internships obtained in the field, account receivable accounting information system at PT. Latinusa  Tbk, is in accordance with the theory.