Accounting and financial reporting fraud has been happening lately. Failure in estimating the veracity of financial reports starts from many aspects of accruals in the preparation of financial reports. This study seeks to explain the flow of financial transactions as important information, considering that activities in the financial sector require quick and relevant decisions. The flow of transactions in the financial reports consists of cash flows and accruals. Finance in business is almost similar to direct current and alternating current. In fact, this is misleading because of the ignorance of the readers of financial reports in interpreting profit, even though the misinterpretation will have an impact on investing errors. This study tries to analyze the results of financial ratio investments using the approach to the ratio of factors in the form of cash and accruals. Hermenuetics qualitative approach is used with data sourced from the Indonesia Stock Exchange. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange. Three forms of financial ratio analysis are used, namely the analysis of ROA (return of assets), ROI (return of investment), and ROE (return of equity). Researchers measure using a comparison of ROA, ROI, and ROE based on accruals and cash. The results of the comparison of the accuracy of the accrual ratio and the cash ratio in the financial reports are presented further in this article.

Tujuan dari kegitan pengabdian ini adalah sosialisasi dan pelatihan kepada bendaharawan dan para pengelola keuangan di rumah sakit yang menyangkut pengelolaan pajak. Pengabdian bermitra dengan Rumah Sakit Universitas Mataram.  Metode pelaksanaan dengan sosialisasi dan pelatihan, ini bertujuan untuk memberikan pemahaman kepada pihak rumah sakit terkait pengelolaan pajak. Kegiatan pengabdian kepada masyarakat ini dilaksanakan selama 8 bulan antara bulan Maret hingga November 2021 di rumah sakit Universitas Mataram. Penyajian materi perpajakan telah dilakukan secara sistematis dengan mengutamakan persentasi, diskusi dan tanya jawab. Tiap permasalahan yang dihadapi dalam konteks pengelolaan pajak menjadi materi diskusi antara penyaji (pemateri kegiatan pelatihan) dengan peserta. Selanjutnya, pelatihan berkesinambungan dilakukan secara dinamis dimana peserta melakukan konsultasi pada tiap-tiap permasalahan yang dihadapi dalam implementasi pajak rumah sakit, bentuk konsultasi melalui pertemuan langsung, maupun menggunakan perangkat komunikasi seperti telfon. Hasil kegiatan secara umum (kualitatif) adalah peserta pelatihan terutama bendaharawan sebagai faktor kunci pengelolaan pajak rumah sakit telah sepenuhnya memahami pengelolaan pajak. Akhirnya, pemahaman terkait pengelolaan pajak ini dapat diplikasi sebagai pedoman dalam pengelolaan pajak rumah sakit. Tax Management Training for Hospital Treasurers  The purpose of this service activity is to socialize and train treasurers and financial managers in hospitals regarding tax management. Devotion partnered with Mataram University Hospital. The implementation method with socialization and training aims to provide understanding to the hospital regarding tax management. This community service activity was carried out for 8 months between March and November 2021 at the Mataram University Hospital. The presentation of tax material has been carried out systematically by prioritizing presentations, discussions and questions and answers. Each problem faced in the context of tax management becomes a subject of discussion between the presenters (the presenters of training activities) and the participants. Furthermore, continuous training is carried out dynamically where participants conduct consultations on any problems encountered in the implementation of hospital taxes, in the form of consultations through face-to-face meetings, or using communication devices such as telephones. The result of the activity in general (qualitative) is that the training participants, especially the treasurer as a key factor in hospital tax management, have fully understood tax management. Finally, this understanding of tax management can be applied as a guide in hospital tax management.

This study aims to describe the various efforts of the village government in obtaining income and spending it, in accordance with applicable regulations. This study will examine types of village income and expenditure that are in accordance with the characteristics of the region and village customs, which are referred to as local wisdom. The ability of human resources is suspected to be an obstacle to implementing all stages of financial management. This study examines the contents of available documents, namely "Laporan Pertanggungjawaban Pendapatan dan Belanja Desa" and "Laporan Kekayaan Milik Desa". The results show that LSR and GRI villages have the ability to obtain income from "Badan Usaha Milik Desa (BUMDES)" activities, parking fees, and third-party assistance. In terms of village expenditure management, GRI, LSR, LO, and BPB are able to demonstrate activities that originate from the participation and local wisdom. In terms of openness in village financial management, LSR and BPB have activities that support the attractive and communicative village sites with their visitors. The constraints come from an insufficient understanding of financial managers on the village financial reporting process, although it had been helped by the application of the available village financial system.