Penelitian ini bertujuan meninjau perkembangan investasi reksadana syariah yang terdaftar dalam Otoritas Jasa Keuangan pada periode era new normal. Data yang dianalisis pada penelitian ini yaitu data sekunder, serta pengambilan sampel menggunakan purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kuantitatif. Berdasarkan hasil penelitian yang telah dijabarkan, eksistensi kinerja reksadana syariah tumbuh positif pada era new normal. Hal itu berdasarkan: (1) Tingkat return reksadana positif ditinjau dari Compound Annual Growth Rate (CAGR), dalam CAGR 1Y peningkatan paling tinggi sebesar +63.97% dan paling rendah +2.59%,  (2) Tingkat kerugian yang paling tinggi periode satu tahun terakhir ditinjau dari drawdown 1Y paling rendah yaitu sebesar 0,01% dan drawdown tertinggi sebesar -19.30%, (3) Terdapat peningkatan jumlah dana yang dikelola ditinjau dari nilai AUM (Asset Under Management) 1Y pertumbuhan paling tinggi +536.31B dan penurunan paling rendah -152.71 B, (4) Pertumbuhan nilai pasar reksadana saat ini, ditinjau dari Net Asset Value (NAV) 1Y seluruh sampel tumbuh positif dengan tambahan paling tinggi sebesar +753.65, dan paling rendah +22.20.

Kegiatan pelatihan ini melaksanakan tridarma perguruan tinggi dalam hal pengabdian kepada masyarakat, yaitu membekali mitra mengenai literasi akuntansi dalam hal pengelolaan dana usaha mikro. Mitra pengabdian ini yaitu anggota Aisyiyah Kabupaten Ponorogo yang memiliki usaha mikro, berjumlah 30 peserta. Bagi pelaku usaha mikro pencatatan transaksi keuangan yang tertib sangat diperlukan untuk mengetahui posisi keuangan usahanya. Catatan keuangan yang sistematis sebagai alat untuk pengambilan keputusan mengenai rencana perkebangan usahanya, serta syarat untuk mengajukan modal atau mendapatkan investor. Sistem administrasi pencatatan lapoaran keuangan usaha kecil kebanyakan masih manual yang terkesan rumit dan panjang, sehingga masih banyak para pelaku usaha yang tidak memiliki laporan keuangan dalam menjalankan usahanya. Pelaksanaan kegiatan ini menggunakan metode ceramah, pelaksanaan tutorial bersama dengan tim pengabdian, serta sesi diskusi. 80% peserta pelatihan dapat mencatat transaksi keuangan dengan efektif dan efisien melalui aplikasi yang bisa didownload diplaystore melalui smartphone .

Mosque is a non-profit organization arranged by Indonesian Constitution No. 17 of 2013 about Community Organization. Mosque manages a lot of social activities and collects fund in a large amount from congregation, so that the fund management is have to arranged professionally in order to create a transparent and accountable financial report. The Financial report of mosque is guided by PSAK No. 45. This study has three aims; the first is to digging information about the management of financial report, media of publications, mosque's bank account, the source of revenue of mosque's fund and the audit of financial report; the second aim is to digging information about the problems on drafting the financial report based on applicable financial standard' and the third aim is to evaluate the practice of drafting mosque's financial report according to the facts and drafting non profit's financial report based on PSAK 45. The sample o f this study is 25 mosques in Ponorogo by the random sampling method. This study is a descriptive qualitative with the primary and secondary data use the observation, interview and documentation. The result of this study shows that the majority mosques in Ponorogo have compiled the financial report and the type of financial report is an expense and income report only. The awareness of importance of financial publication is already reflected by the various ways of delivery, namely written on the blackboard, announcement board, photocopies distributed by congregants and announced every Friday prayer. Judging from the ownership of the mosque account, it is still combined into one personal account of the mosque management. The mosque's acceptance comes from donations, alms and waqf via cash, most of them still have not implemented online transactions. No mosque has yet been audited for financial reports. Financial management has not implemented recording based on PSAK 45, due to several factors. It needs to be evaluated through FGD (focus group discussion) and carried out regularly to reconstruct the financial reports of mosques in Ponorogo Regency based on article 45.

The attitude of accountant's tendency to become wealthy was initiated at the beginning of determining them as professions. Whether from the beginning they have the perception of being rich quickly from the wealth of others, so that from the beginning to be embedded the intention will justify all means to redefine the desire.  They are prospective accountants who are supposed to be equipped with a basic knowledge of ethics. This thesis aims to empirically evaluate factors that influence the ethical perception of future accountants with love of money as the intervening variable, its free variable is gender, academic achievement, and locus of control. The most variable is the ethical perception of future accountants. Selection of research samples using purposive samples, and a sampling of 90 respondents. Data analysis techniques using SEM (Structural Equation Modeling) with SmartPLS Program version 3.0. There are three conclusions of the research analysis results namely: indirect influence of the gender variables against ethical perception through love of money is an uninfluential and insignificant, indirect influence of variable academic achievement to the ethical perception of future accountants through love of money has no effect and insignificant, and indirect influence of the variable locus of control to the ethical perception of future accountants through the love of money.

The purpose of this study is to analyze how the application of the payroll accounting information system at the Muhammadiyah Ponorogo General Hospital, and how the system supports internal control efforts in the company. The methodology used in this research is descriptive qualitative, using interview, documentation, and observation techniques. The results of the study explain the findings in the field related to the payroll accounting information system, showing that there is a separation of duties in the organizational structure that is responsible for managing employee finances, namely the SDI sub-section (my source is human), the accounting sub-section, and the treasury sub-section. The SDI subdivision (my source is human), is responsible for recording employee attendance using a finger print, as well as recapitulating employee attendance every month to make a list of employee salaries, then submitting the accounting subdivision. The accounting subdivision is responsible for making records relating to salary payments such as salary payables and tax payables, as well as re-examining the payroll made by the SDI section and issuing orders for spending money and forwarded to the treasury subsection for payroll payments and recording money out . The treasury subdivision is responsible for paying employee salaries through the bank by transferring money directly to each employee's account, as well as providing proof of transfer to the accounting subdivision to record outgoing money through the recording system. So the payroll accounting information system at the Ponorogo Muhammadiyah General Hospital shows that it supports internal control efforts that are quite good, there is a clear separation of duties in the organizational structure responsible for managing finances. Expected to be able to compile financial reports that can be accounted for to stakeholders, carry out salary payments on time and can minimize financial statement fraud.