The issue of plagiarism is one of the issues that gets great attention among the academic world and is our common concern. As a manufacturer of science, Higher Education has a big responsibility to provide education and socialization related to the prevention of plagiarism. The initial conditions of our partners (students of the Islamic Economics Study Program, Faculty of Islamic Studies, Kalimantan Islamic University, Syeh Muhammad Arsyad Al-Banjari), are having difficulties in avoiding the culture of copy-paste in completing their academic assignments, especially in doing thesis. Most students still do not understand the term plagiarism and how to avoid it. After going through community service activities under the title "Training of Paraphrasing Techniques for Writing Student Thesis as an Effort to Avoid Plagiarism" which we carried out on September 22, 2018 then our partners can apply good paraphrasing techniques to avoid plagiarism.

The process of monitoring and evaluating a project needs to be done to ensure the project runs smoothly. The problems that arise at this stage are obstacles to knowing the progress of the ongoing project. Some other obstacles are the potential for file loss, duplication of data, human errors, the need for fast processing, and the need for data integrity of two systems. This study aims to develop a project monitoring and evaluation information system applying deviation calculations. This calculation is carried out to see the realization of the work of an ongoing project. The system design technique uses the use case diagram method which describes the process of the system. The waterfall method is used to develop a monitoring and evaluation information system for this project. The research result is in the form of a project monitoring and evaluation information system that can provide information about the work realization of an ongoing project.Keywords:Monitoring, Evaluation, Deviation Calculation, Information System.

Penelitian ini bertujuan untuk mengeksplorasi bagaimanakah praktik akuntansi dan kendala-kendala apakah yang menghambat penerapan akuntansi bagi UMKM yang menjadi binaan Rumah UMKM Kabupaten Barito Kuala. Metode penelitian ini menggunakan pendekatan kualititatif deskriptif. Data dikumpulkan terutama melalui kuesioner google form dan wawancara secara langsung kepada 69 responden dipilih random sampling. Hasil penelitian menunjukkan bahwa sekitar 80% UMKM belum memiliki pemahaman terkait dengan akuntansi yang benar dan pentingnya akuntansi dalam pengelolaan sebuah usaha. Sebagian besar (51%) pelaku UMKM belum melakukan pecatatan atas transaksi penjualan, pembelian, persediaan barang, kas masuk, kas keluar dan pembayaran gaji dan transaksi lainnya. Sebagian besar (80%) pelaku UMKM yang melakukan pencatatan tidak menyimpan catatan secara permanen dan menggunakan sistem pencatatan single entry dan masih belum menerapkan pembukuan double entry. Sistem pencatatan 100% dilakukan secara manual. 30% pelaku UMKM enyusun laporan keuangan namun tidak disajikan secara lengkap dan 70% pelaku UMKM tidak membuat laporan keuangan. Alasan tidak melakukan pencatatan dan membuat laporan keuangan karena berbagai kendala yang menghambat.

Permasalahan yang dihadapi oleh UMKM sekarang ini adalah dalam hal bisa atau tidaknya mempertahankan usahanya dalam masa pandemi covid-19, hal ini umumnya terjadi karena ketidakterampilan dalam mengelola keuangan usaha mereka, seperti terjadinya pengeluaran yang lebih besar daripada pemasukan dan lemahnya perencanaan dan pengaturan cashflow keuangan perusahaan. Pemasukan dan pengeluaran keuangan pun sering tidak dicatat. Hal ini menjadi permasalahan khususnya bagi pemilik UMKM Warung Hj Erna Banjarmasin, apalagi pada masa pandemi covid-19 sekarang ini. Kegiatan pengabdian masyarakat ini diusulkan untuk memberikan solusi berupa bimbingan teknis penyusunan cashflow yang efektif dalam masa pandemi covid-19 ini. Kegiatan ini bertujuan memberikan ilmu pengetahuan dan keterampilan bagi pemilik UMKM Warung Hj Erna Banjarmasin dalam menyusun cashflow agar bisa bertahan dalam masa pandemi covid-19. Metode yang diberikan dalam bentuk bimbingan teknis tentang cashflow serta latihan/praktiknya menggunakan kertas kerja sederhana. Luaran yang direncanakan dalam usulan kegiatan ini berupa Laporan Kegiatan Pengabdian kepada Masyarakat serta publikasi kegiatan pada Jurnal Pengabdian Kepada Masyarakat Politeknik Negeri Banjarmasin.

The diverse needs of life need to be in the management of family finances, because there can be expenditure more than the amount of income.  Lifestyle changes can be a trigger for increased family spending. The purchase of unneeded secondary items can also increase the amount of expenditure. Similarly, the acquisition of consumptive assets or productive asset through an increase in the amount of debt requires the calculation of the portion of debt in accordance with the income. In addition, unexpected events in the family such as the presence of sick family members or payment transactions of children's education funds requiring substantial funds require good management by mothers as household finance managers.The purpose of this community service is to provide training on the management of family finances to Aisyiyah members of Banjarmasin 9 Banjarmasin city. The benefit of this activity for the partner's devotion is to provide knowledge on how to plan the expenditure of family finances, implementation of family financial management and assessment/ supervision of family finances.  Keywords: Familiy financial management, training, Aisyiyah Banjarmasin 9 Banjarmasin City