This study aims to examine and analyze the influence of local government size, dependency level, age of local government, legislative size, population, regional income, functional differentiation and capital expenditure on the level of disclosure of local government financial reports to district/city regional governments in West Sumatra Province. The population of this study is the district/city regional government in West Sumatra Province with the sample used is the regional government financial report on the District/City Regional Government in West Sumatra Province for the period 2014-2016. The sample included in the criteria of this study were 57 local government financial reports using purposive sampling method. Data analysis method in this research uses multiple linear regression analysis with SPSS 20 program. The results of the research show that the legislative size and the number of population affect the level of disclosure of local government financial statements, but the size of the local government, the level of dependence, the age of local governments, regional income, functional differentiation and capital expenditure do not affect the level of disclosure of local government financial statements.

The development of technology has been very rapid and the curriculum has lagged far behind. This requires a curriculum change. SMK has made this change but in its development it is no longer relevant. Teachers as the spearhead of successful learning in schools must have competencies that are relevant to the development needs of the industry. This activity aims to improve the ability of Accounting MGMP teachers in West Sumatra province in learning computer accounting (Accurate). The approach taken in this research is a case study. The training process starts from application installation, creation of new company files, input transactions, and preparation of financial reports. The activity went well, but some teachers still needed further training and a whatsapp group was formed for further discussion. The obstacles faced were participants who were not familiar with computers.

ABSTRAK Sebagai salah satu ikon kuliner lokal dari Pariaman, Sumatera Barat, sala lauak telah dikembangkan oleh beberapa industri rumahan. Pada awalnya, sala lauak dijual sebagai jajanan pinggir jalan berupa bulatan-bulatan dari nasi, ikan dan rempah-rempah yang kemudian berkembang pula usaha mengolah tepung untuk membuat sala lauak ataupun sala mentah yang dapat digoreng sendiri oleh konsumen.  Oleh karena itu, pada IbM kali ini, industri rumah tangga yang dijadikan mitra adalah Tepung Sala Marna yang memproduksi tepung sala dan Sala Asli Piaman Ela yang memproduksi sala mentah dan sala lauak yang sudah digoreng. Pengabdian ini bertujuan untuk meningkatkan manajemen keuangan, optimasi produksi, perbaikan kemasan dalam menjawab tantangan dan permintaan pasar. Kedua mitra dibantu dalam memperbarui kemasan dan alat produksi serta pengurusan PIRT (Pangan Industri Rumah Tangga) sebagai bentuk komitmen mutu dan meningkatkan kualitas.  Kata kunci: Sala lauak, Industri rumah tangga, Manajemen keuangan, Akuntansi,          Pengemasan ABSTRACT As a typical food from Pariaman, West Sumatera, sala lauak is growing as home industry. In the beginning, sala lauak was only sold as street food made from rice, fish and spices. Nowadays, there is also home industries that produce sala flour and uncooked sala lauak thus consumer can make their own sala lauak at home easily. Thus, there were two home industries as partners in this community service which are ‘Tepung Sala Marna’ producing sala flour and ‘Sala Asli Piaman Ela’ producing uncooked sala and fried sala lauak. The project purposes were to improve financial management, optimize production and packaging in order to support these partners in answering market demands. To increase consumer’s interest, new design for packaging was added. Further, we also gave technical assistance for both partners in achieving PIRT (Pangan Industri Rumah Tangga) licensed as the prove of quality commitment.       Keywords: Sala lauak, Home industry, Financial management, Accounting, Packaging

The official goverment vehicles supply demand the goverment allocate fund in carefully and precise based on the needs. The value of money analysis between buy, rent, and leasing to supplying the official vehicles in Polytechnic State’s of Padang. intent on calculating, analyze, and comparing which alternative that make more value of money between the provisions system of buying, renting and leasing. Methods this Research is Qualitative and The analysis instrument that use in this research is Net Present Value Method also calculating the cost benefit analysis . The research examine 3 type or merk that represent the officeholder vehicles, such as Toyota Hiace Commuter, Kijang Innova V A/T, dan Avanza Veloz. The result of this research indicated that officeholder vehicles supplying system through the buying system is has more benefit that follow by the leasing system and the renting system. This research result could be a reference for Goverment in choosing supplying system of officeholder vehicles in Padang State’s Polytechnic.

This research is motivated by changes to the regulations on regional financial management, namely Government Regulation Number 12 of 2019. Changes to this regulation become the main benchmarks in the development of financial growth in the city government of Padang. The purpose of this research is to determine the factors that influence the readiness of the government in dealing with the application of Government Regulation Number 12 of 2019. The research method used is a quantitative method using a questionnaire. The population of the research is the Regional Device Organization (RDO) in the Padang City with random sampling and 161 respondents. This research used Moderated Regression Analysist (MRA). The results of this research indicate that human resources have a positive influence on the readiness of the government in dealing with changes that are moderated by mentoring and training. Other indicate that human resources have a positive influence on preparation of application of Government Regulation Number 12 of 2019. This shows the limitations of research in sampling and the addition of research variables.