Accountability is one of the most important concepts in business and organizations. Understanding accountability itself became important for the actor who play the operational and performance to realize accountability in business and organizations. But accountability now has “less” interpretative; cause without aware with all stakeholders. Organization just think the most important contribute given by direct stakeholder only. SET (Shari‘ate Enterprise Theory) give the alternative solution about dimension of relationship on accountability. The alternative dimension relation first of all is dimension relation people with God. Second relation dimension is between people with people that have two categories direct and indirect stakeholder. And the third dimension is relation people with environmental, people with God. Reality accountability in BMT, have effort to realize accountability with all stakeholder. But in the realty still have superior accountability relation, which in categories dimension between people with people.

The number of fraud cases in Village-Owned Enterprises (BUMDes) necessitates the implementation of accountability in order to reduce the potential for corruption or other forms of fraud within the BUMDes entity. Meanwhile, research on accountability in BUM Desa has received little attention. This paper aims to study an accountability model based on Sustainable Livelihood Assets, which include accountability based on asset potential (natural, physical, financial, human, social and cultural assets) that has been institutionalized in the management of BUMDes. This study uses a descriptive qualitative approach with content analysis method and as theoretical triangulation also uses data in the form of interviews with BUMDes directors and staff, village heads, and the community. The result Legal, policy, and compliance accountability for aspects of governance is the main foundation for complying with the regulations set in BUMDes, which states that BUMDes problems in their management are required elements of prudence that prioritize transparency and accountability. Managerial Accountability that emphasis in the managerial aspect is on how to embed the institutional elements of BUMDes that are patterned on administration, reporting, and accountability. It is possible that the procedural system for managing BUMDes includes several aspects such as social for institutional strengthening, the transformation of the environment into management, and the development of BUMDes.

Penelitian ini bertujuan untuk menganalisa faktor- faktor pengelolaan barang milik Daerah. Penelitian ini dilakukan dengan menggunakan metode deskriptif kuantitatif. Metode penelitian yang digunakan yaitu asosiatif dimana penelitian yang bertujuan untuk mengetahui hubungan antara dua variabel atau lebih.Teknik analisis yang digunakan yaitu analisis faktor.Berdasarkan hasil uji analisa data maka didapatkan bahwa pengujian terhadap 33 faktor yang dalam pengelolaan aset di lingkungan Pemerintah Daerah. Sampel menggunakan 50 responden, teknik analisis data menggunakan analisis faktor dalam data penelitian ini dikelompokkan menjadi 6 (enam)  faktor yaitu :Perencanaan dan Pengadaan BMD (20,71%),Penggunaan dan Pemanfaatan (18,12%),Pengamanan dan Pemeliharaan (10,05%),  Penghapusan (6,29%),Penatausahaan BMD (5,00%)dan Pengawasan dan Pengendalian(4,89%).Hasil dari penelitian ini menunjukkan dari keenam faktor tersebut faktor yang paling dominan adalah faktor perencanaan - pengadaan BMD dan penggunaan-pemanfaatan BMD, sebnarnya hal ini beralasan karena perencanaan sangat penting dilakukan guna menunjang proses pengendalian dan pengawasan . Sedangkan penggunaan dan pemanfaatan dapat dikatakan efektif apabila ditunjang pula dengan penatausahaan yang baik dan pemeliharaan yang berkala.

The purpose of this Community Service activity is to introduce the concept of Planet, People and Profit in business management management at UKM Batik Blimbing Malang. This Community Service Activity is carried out in the implementation of this activity divided into 2 (two) stages including a preliminary survey in the form of observations and interviews. From the results of observations and interviews. After that, the implementation was carried out on March 27, 2021. The activities were carried out using lecture and question and answer methods. UKM Batik Blimbing Malang has actually implemented the concept of Planet, People and Profit but has not yet known the terms in detail in the concept. The implementation of this PKM can help make it easier to introduce products by combining the uniqueness of batik and the 3P concept    

Abstrak: Persepsi dan fokus dalam akuntansi perlu adanya pergeseran paradigma dalam menghadapi turbulence ekonomi (kondisi ketidak pastian usaha).Peran seorang akuntan tidak hanya sekedar sebagai compliance driver, yang memiliki tugas menyusun laporan keuangan saja, melainkan dapat memberikan nilai tambah value driven kepada organisasi bisnis sebagai partner pengambilan keputusan yang berfokus pada kinerja, perolehan laba pasar dan perbaikan. Penelitian ini bertujuan untuk memberikan ide atau pemikiran strategis kepada akuntan agar dapat lebih terlibat dalam peran value driven. Jenis pada penelitian ini berupa penelitian deskriptif. Pembahasan artikel ini tentang membangun paradigma akuntan sebagai value driven, bagaimana menggeser fokus biaya menjadi pada kinerja, menggeser paradigma technical cost menjadi level strategic. Selain paradigma value driven yang dibangun, dalam artikel ini juga dibahas pemetaan level strategic peran akuntan yang selama ini terjadi di dunia bisnis. Setelah adanya pemetaan level peran akuntan kemudian di analisis bagaimana peran akuntan ini dapat menghadapi resiko ketidak pastian usaha di era Masyarakat ekonomi Asean.Kata kunci: Value Driven, Akuntan, Strategik Manajemen, Biaya.Abstract: Perception and focus in accounting is need for a paradigm transform in the come at economic turbulence (the uncertainty of business conditions). Accountant role not just as a driver compliance, which has the task of preparing the financial statement only, but can provide added value driven as business partner.Become business partner the accountant should have ability to making decision about performance,profit and strategic decision. This study aims to provide ideas and strategic thinking to the accountant to be more involved in the role of value driven. Type in this research is a descriptive study. Discussion of this article about building paradigm as value driven, how to change the focus be performance, change the paradigm of technical cost into strategic level in the corridors of cost management strategy. In addition to value driven paradigm that was built in this article also discussed the role of accountant strategic mapping to face the uncertainities of business condition.Keywords: Value Driven, Accountant, Management Strategic, Cost PENDAHULUANTidak ada proses akumulasi dan distribusi sumber daya ekonomi yang tidak memerlukan campur tangan profesi akuntan. Peranan akuntan dapat dilihat berkecimpung di berbagai sektor, seperti: publik, privat dan nirlaba. Peranan akuntan di sektor publik, akuntan dapat mendorong pengelolaan keuangan negara agar berjalan semakin tertib, jelas, transparan dan semakin akuntabel. Kemudian di sektor swasta akuntan menyiapkan laporan keuangan yang terpecaya dan dapat diandalkan. Keberadaan para akuntan