<p><em>The purpose of this study is to analyze and evaluate the implementation of standard operational procedures (SOPs) in nutrition unit of X hospital in Surabaya after the change of management. The scope of the study is the implementation of SOPs that focused on the organizing of processing food in hospital’s kitchen. The study uses explanative qualitative approach with case study method. The types and sources of data are qualitative and primary data. Methods of data collection are interview, observation, and documentation.</em></p><p><em>The results of the study show that the change of management caused many changes and adjustments in day to day operational implementation, but there is not enough updating the SOPs. The evaluation of SOPs reveals that the report needed by new management is not available as there are not enough documents in the existing SOPs to support the availability of the report. Hence, the updating of SOPs is necessary to fulfill the management demand.</em></p>

This research aims to analyze the relationship of Levers of Control/LoC, Organizational Life Cycle/OLC, and strategies; and make a modeling of the relationship between LoC, OLC, and strategies in C&C LS. Data collection methods use semi-structured interviews, participant observation, and documentation. Through this research, it’s expected to develop a control system literature by making a modeling of the relationship between LoC, OLC, and strategy. The result of this research indicates that in implementing intended and emergent strategy, C&C LS needs different LoC aplications at each stage of its life cycle. When in the maturity stage, C&C LS uses LoC of interactive control system dan diagnostic control system. However, because there are no beliefs systems that are used to define and communicate the basic values/goals/direction of the strategy, leading the C&C LS to decline in the life cycle stage. Therefore, at the decline stage, C&C LS adds the LoC of belief system so that it can restore the life cycle stage through the revival stage. Entering the revival stage, C&C LS decided to complete the control system by adding LoC of boundary system. This is done because the power of the LoC to implement the strategy is not lie in how individual levers are used, but how the levers are integrated and complement when used together.

Setiap usaha, salah satunya UMKM, perlu menerapkan pembukuan dengan tertib dan teratur yaitu berupa pencatatan akuntansi yang dapat menghasilkan laporan keuangan. Laporan keuangan dapat digunakan oleh UMKM untuk mengajukan pinjaman dalam rangka mengembangkan usahanya. CU Prima Danarta, salah satu koperasi simpan pinjam yang menaungi UMKM seringkali kesulitan dalam memberikan pinjaman dikarenakan banyak UMKM anggotanya belum memiliki laporan keuangan. Kegiatan abdimas ini dilaksanakan untuk membantu UMKM anggota CU Prima Danarta lebih memahami pencatatan akuntansi dan perhitungan pajak UMKM, serta penyusunan laporan keuangan. Abdimas ini dilaksanakan dengan metode pelatihan dan diskusi secara daring serta pendampingan melalui media komunikasi. Hasil yang diperoleh dari kegiatan abdimas ini adalah peserta dapat menyusun laporan keuangan sesuai dengan SAK EMKM dengan mudah melalui pendekatan persamaan dasar akuntansi serta dapat menghitung pajak UMKM dengan tepat.