This study aims to explore the accounting practices and their development during the Ternate Sultanate of Sultan Babullah era (1570-1583). This period is a golden era of the sultanate as it the Sultan Babullah successfully expanded its power from the north of Mindano to the south of Bima and from west of Makassar to the east of Banda. Using document analysis and interviews with the sultanate descent family members and historians as the primary source of data, this study employed ethno archaeological approach. The results revealed that accounting was demonstrated in various types of activities included economic transactions in traditional markets, the use of money for covering social needs, and taxation mechanisms. The Sultanate also developed a well-arranged of taxation system where all types of taxation could be paid not only with money, but also by providing manpower to the Kadaton (or palace), goods, and kora-kora (or royal fleet).

Purpose: Community service activities in the form of assistance in preparing financial reports are held to help optimize business reporting for pineapple juice drink entrepreneurs in Blitar Regency. The main problem faced by entrepreneurs is the absence of a structured record of financial activities. This is triggered by the limited ability of entrepreneurs in identifying the components of product costs. Method: The mentoring program was carried out using the FGD mechanism which was divided into 5 groups with 5 members in each group. The FGD stages include problem identification, assistance in identifying product cost components, preparing financial reports, and evaluating. Results: The mentoring program which lasted for 6 months went well. Entrepreneurs realize that there are several cost components that have not been calculated as part of determining the selling price, such as depreciation expense for equipment and labor. As an implication, the estimated profit that has been calculated so far is still not fully accurate. After carrying out assistance in the preparation of simple financial reports, the entrepreneurs were finally able to present more accurate profit/loss reports so that during their evaluation they began to make adjustments to product sales management. Limitations: The community service program was carried out in the Kalikebo village area of Blitar regency to pineapple juice drink entrepreneurs. Mentoring activities are carried out on two main issues, namely cost identification, and preparation of simple financial statements Contributions: A series of mentoring activities carried out are expected to help pineapple juice drink entrepreneurs to determine more accurate selling prices, and help present simple financial reports as material for business evaluation

No abstract