The correct calculation of the cost of production is essential for a manufacturing business. The accuracy of the calculation can increase business competitiveness through a cost leadership strategy. This activity aimed to provide training in determining the cost of production in Umi Wiwik's business by using a comparative analysis of variable and complete costing methods. This activity was carried out at the Umi Wiwik business in Padang Tae Ampiang Parak, Sutera Sub-district, Pesisir Selatan, West Sumatra. The method used descriptive analysis by applying variable costing and complete costing to calculate the cost of production of tuna nuggets and tuna meatballs. The community engagement activity was carried out by presentation, discussions and exercises for 15 participants. The calculation result showed significant differences between variable costing and full costing implementation. The cost of production using the variable costing method is lower than the entire costing method. It allows Umi Wiwik's business to set the selling price of tuna nuggets and meatballs at a lower price, with the same profit target, than competitors and make it more attractive to potential consumers.

This study examines the effect of DPS characteristics on risk-taking behavior in Indonesian Islamic banking in 2010-2016. The first characteristic tested is the level of education and the second is SSB expertise in finance. The population of this research is Islamic banks in Indonesia, while the sample consists of 63 Islamic commercial banks in Indonesia, which were selected by purposive sampling method. The measurement used for the education level of DPS is the percentage of DPS with a master's degree, while for financial expertise it is used the percentage of DPS who have expertise in finance. Then to measure the bank's risk-taking behavior, the Z-score is used. The results of hypothesis testing indicate that hypotheses 1 and 2 are accepted. From the results of the study, it can be concluded that the higher the education level of DPS, will encourage Islamic banks to take bigger risks. And the increasing number of SSB members who have a background of expertise in finance will limit Islamic banks in taking risks.

This research is a comparative descriptive study which aims to determine the effect of the application of blended learning on student achievement in the Accounting Theory course. The form of research used is quasi-experimental, namely by trying out a treatment. The characteristic of experimental research is that the researcher manipulates the variables under study. The form of manipulation is in the form of giving treatment to the object of research to look for differences in the effect of the application of conventional methods with the blended learning method, which is controlled by the ability of critical thinking and student analysis power. The improvement of learning outcomes studied in this research is in the affective and cognitive domains. The subjects of this study were students of the Accounting Theory class, Faculty of Economics, Andalas University, Padang. There are about 31 students per class. Data collection techniques use observation (using observation sheets), unstructured interviews, quizzes (essays), documentation. The result of research shows that the application of the i-learn UNAND, social networking-based blended learning method can improve the learning achievement in Accounting Theory course. It is indicated by the improvement of the learning achievement on the affective and cognitive aspects, which became the focus of this research. This is because, with the blended method, learning is not monotonous, the students do not get bored to learn and they are also free to discuss through internet media so that their level of understanding of the material is optimal. The lesson schedule is also not disturbed because lectures can still be done even though the lecturer is unable to enter the class. However, for blended learning, students are required to have a high willingness to learn.

Sharia Supervisory Board (DPS)  in sharia banking plays an important role in supervising the activities of sharia banking to make sure that the bank can be free from usury (interest), gharar (unclear contract), and maisir (speculation). DPS in Islamic banks is expected to make Islamic banks more obedient to the rules. This study examines the effect of the DPS characteristics on risk-taking and tax avoidance behavior in Indonesian Islamic banking from 2010-2019. The characteristics studied included DPS financial expertise and the number of DPS meetings. Financial expertise is measured by the number of DPS who have expertise in finance. The research method used is multiple linear regression. The test results show that the number of DPS who are financial experts does not affect risk-taking behavior at Islamic banks. In contrast, the number of DPS meetings positively affects Islamic bank risk-taking. Then the number of DPS who are financial experts has a positive effect on tax avoidance at Islamic banks while the number of DPS meetings has no effect on tax avoidance at Islamic banks. The results of this study can be used as determinant to issue policies related to DPS responsibilities to maximize its role as a supervisory board in tax avoidance and risk taking.