The number of fraud cases in Village-Owned Enterprises (BUMDes) necessitates the implementation of accountability in order to reduce the potential for corruption or other forms of fraud within the BUMDes entity. Meanwhile, research on accountability in BUM Desa has received little attention. This paper aims to study an accountability model based on Sustainable Livelihood Assets, which include accountability based on asset potential (natural, physical, financial, human, social and cultural assets) that has been institutionalized in the management of BUMDes. This study uses a descriptive qualitative approach with content analysis method and as theoretical triangulation also uses data in the form of interviews with BUMDes directors and staff, village heads, and the community. The result Legal, policy, and compliance accountability for aspects of governance is the main foundation for complying with the regulations set in BUMDes, which states that BUMDes problems in their management are required elements of prudence that prioritize transparency and accountability. Managerial Accountability that emphasis in the managerial aspect is on how to embed the institutional elements of BUMDes that are patterned on administration, reporting, and accountability. It is possible that the procedural system for managing BUMDes includes several aspects such as social for institutional strengthening, the transformation of the environment into management, and the development of BUMDes.

The purpose of this Community Service activity is to introduce the concept of Planet, People and Profit in business management management at UKM Batik Blimbing Malang. This Community Service Activity is carried out in the implementation of this activity divided into 2 (two) stages including a preliminary survey in the form of observations and interviews. From the results of observations and interviews. After that, the implementation was carried out on March 27, 2021. The activities were carried out using lecture and question and answer methods. UKM Batik Blimbing Malang has actually implemented the concept of Planet, People and Profit but has not yet known the terms in detail in the concept. The implementation of this PKM can help make it easier to introduce products by combining the uniqueness of batik and the 3P concept    

The study aims for three main objectives: (1) Creating value creation accountability with value driven accounting principles, (2) Definition of the principle of value creation in each accountability, were are economic accountability, social accountability, environmental accountability and spiritual accountability, (3) Arrange a holistic accountability model, which has orientation strategy to preserve sustainability. This study used qualitative research methods. The selection of qualitative methods is to provide a new perspective on accountability. The results of this study indicate that in BMT there are still human-centered accountability superiortas, this is seen from the level of accountability which the first level is aimed at the board of supervisors, the second level, management accountability is directed at the Annual Member Meeting, whereas at the third level, management accountability is in the form of accountability to God, then the programs carried out in BMT activities still prioritize programs that are of economic and social needs (accountability economic and social accountability), while accountability to nature is still carried out indirectly with the existence programs.

This community service activity aims to share knowledge related to online learning methods which is currently needed during the pandemic by using online learning media as a support for improving educational services to teachers and students in the use of the Google Classroom application at the TPQ Al- Amin, which is located in Sawojajar inside Al-Furqan mosque. The method used is a practical and educative training method through lectures, simulations, and practices Google Classroom application which are carried out offline and online through Google meets, zoom, and Whatsapp class meetings. The training materials include classroom management, teachers, students, content, assignments, and grades. The result of this activity is the achievement of equal abilities in understanding and mastering the Google Classroom application for TPQ teachers and students as a supporter of online learning so that it can run effectively.

A business requires business legality as evidence of ratification of a business entity. Legality must be proven by valid documents according to applicable laws and regulations so that businesses are protected. In addition to business legality, catering services must also carry out tax obligations. Catering services are one of the objects of income tax (PPh). If the catering business takes the form of a corporate body, income tax art 23 will be collected and income tax art 21 will be collected if it is an individual business (as a non-employee receiving unsustainable income). This Community Service Activity is expected to provide knowledge about business legality and taxation aspects, especially with the enactment of the Job Creation Act and the Law on Tax Regulations Harmonization. Keywords: income tax art 21, income tax art 23, catering