The stages in an individual's moral development will determine how an individual will behave. Kohlberg divides moral development into three stages, namely pre-conventional, conventional and post-conventional. However, the stages of individual moral development may vary. These different levels of moral development will influence individuals’ behavior when they face ethical dilemmas. This research aimed to determine the correlation between accounting students’ moral development and narcissism on academic fraud. This quantitative research employed a survey method. The research samples were 46 accounting students taken with a random sampling method. The results showed that narcissism affects accounting students’ academic fraud but there is no correlation between the level of moral development and academic fraud.

Products to support blended learning called "Solutive Blended Learning" have been developed. This study aims to evaluate the effectiveness of blended learning using these products, on the learning outcomes of cost accounting for students at State University of Malang. Closed questionnaires were distributed to 32 students who were studying the calculation of manufacturing business production costs, using these products. The independent variables tested were website effectiveness in blended learning management, blended learning concepts, and use of blended learning. The dependent variable is academic evaluation. SPSS 22 is used to make statistical analysis, which uses Pearson correlation test. The results of the analysis show that there is a positive and significant relationship between the use of blended learning, using the products developed, and the results of academic evaluations.

Abstrak Pengelolaan mandiri oleh pemilik Taman Baca Masyarakat (TBM), seringkali dihampiri oleh masalah keuangan yang cukup mengancam kontinuitasnya. Kurang pengetahuan dari pengurus organisasi nirlaba ini dapat diminimalisir dengan memberikan lokakarya terkait pengelolaan keuangan organisasi sejenis. Dana dari donasi—baik tunai maupun non tunai—seyogyanya diterima, dicatat, serta dilaporkan dengan baik dan menarik, sehingga meningkatkan kepercayaan donatur. Tujuan dari rangkaian kegiatan ini adalah untuk memberikan keterampilan teknis terkait pembuatan laporan keuangan TBM yang mudah dipahami oleh para stakeholder, dengan menggunakan metode berupa penggalian masalah, pemberian materi serta praktik. Kegiatan pertama yang dilakukan adalah leadership group discussion yang hasilnya membantu kegiatan berikutnya agar tepat sasaran. Kegiatan selanjutnya yaitu lokakarya yang diselenggarakan dalam bentuk praktik pencatatan dan juga penyajian laporan keuangan yang menarik serta mudah dipahami. Kegiatan pengabdian ini direspon positif oleh peserta, dan mereka mulai berkomitmen untuk tertib mencatat donasi tunai dan non tunai di TBM masing-masing. Ke depannya, kegiatan semacam ini sebaiknya ditindaklanjuti dengan pendampingan untuk menyesuaikan inti dari materi dengan keunikan masing-masing TBM. Kata kunci: Literasi Finansial, Taman Baca Masyarakat, Laporan Keuangan, Organisasi Nirlaba   Abstract Self-management by the owners of the Community Reading Park (TBM), often accompanied by financial problems that threaten its continuity. Lack of knowledge from the management of this non-profit organization can be minimized by providing workshops related to the financial management of similar organizations. Funds from donations—both cash and non-cash—should be received, recorded, and reported both properly and attractively, thereby increasing donor trust. The purpose of this series of activities is to provide technical skills related to the preparation of TBM financial reports that are easily understood by stakeholders, using excavating problems, providing material and practice as the methods. The first activity carried out was a leadership group discussion whose results helped the next activity to be on target. The next activity is a workshop about recording practices and the making of interesting financial statements that easy to be understand. The community service activity was responded positively by the participants, and they began to commit to an orderly record of cash and non-cash donations at their respective TBMs. In the future, this kind of activity should be followed up with assistance to adjust the core of the material with the uniqueness of each TBM. Keywords: Financial Literacy, Taman Baca Masyarakat, Financial Reports, Non-Profit Organization

Abstrak  Kegiatan yang dilakukan Kelompok PKK Desa Sutojayan sebagian besar telah diarahkan kepada aktivitas yang produktif dan bernilai jual, seperti pembuatan kerajinan tas dari tali kur, membuat bros, dan berbagai jenis keripik. Beberapa produk tersebut mampu dihasilkan oleh kelompok PKK dalam kurun waktu tertentu. Berdasarkan analisis situasi, dibutuhkan cara atau strategi khusus dalam melakukan pemasaran produk-produk tersebut, karena selama ini pemasaran masih dilakukan dalam lingkup lokal atau hanya sebatas dari mulut ke mulut. Kegiatan ini bertujuan untuk menambah pengetahuan terkait strategi pemasaran produk kepada kelompok PKK melalui pelatihan digital marketing. Metode pelaksanaan kegiatan ini yakni pelatihan secara langsung sekaligus praktik pada aplikasi online yang digunakan, yakni facebook dan instagram. Hasil dari kegiatannya ini adalah anggota kelompok PKK dapat membuat akun online yang khusus untuk memasarkan produk-produk yang dihasilkan melalui akun facebook dan instagram. Melalui strategi digital marketing, beberapa produk yang dihasilkan oleh Kelompok PKK Desa Sutojayan dapat dikenal secara meluas sehingga mampu mengangkat nama Desa Sutojayan.   Keywords: Digital Marketing, local product, marketing training Abstract Most of the activities undertaken by the PKK group in Sutojayan Village have been directed to productive and valuable selling activities, such as making handicraft bags made from rope ties, making brooches, and various types of chips. Some of these products were able to be produced by the PKK group within a certain period. Based on the situation analysis, special methods or strategies are needed in marketing these products, because so far marketing has only been carried out in the local scope or only limited to word of mouth. This activity aims to increase knowledge related to product marketing strategies to PKK group through digital marketing training. The method used in the implementation of activities is direct training as well as practice in the online application used, namely Facebook and Instagram. As a result of this activity, PKK group members can create an online account specifically for marketing products produced through Facebook and Instagram accounts. Through digital marketing strategies, some of the products produced by the PKK group can be widely recognized so that they can raise the name of the Sutojayan Village.  Keywords : Digital Marketing, produk lokal, pelatihan pemasaran

One of the effects of Pandemic Covid-19 is the drop in demand which resulted in disruption of the supply chain. More than 50% of Micro, Small and Medium Enterprises (MSMEs) in Indonesia potentially collapsed into bankruptcy as a result of the pandemic. On the other hand, the existence of MSMEs has a major contribution to the Indonesian economy. This is the main reason for the importance of maintaining the business continuity of the MSME sector, one of which is by implementing an efficient and effective accounting information system and internal control. Internal control of the payroll system is an important aspect because MSMEs are still very dependent on human resources (HR) in carrying out their business processes. This research is a qualitative case study which aims to examine the information system and internal control implemented by UD X. The data were obtained through interviews and documentation to be analyzed. Triangulation of methods and sources was carried out as a validation step for this research. The results of the study conclude that in general, internal control in the UD.X payroll system has met the aspects and objectives of internal control. However, to control employee attendance, an evaluation is needed. Improving the quality and motivation of employees is needed so that the willingness, discipline and productivity of employees will increase. One of the controls that can be applied by UD.X is through the provision of rewards to employees with good performance, balanced with continuous evaluation of the frequency of employee attendance.