This study aims to classify differences in the characteristics of the impact of implementing ABC and TDABC in improving company performance. The method follows the Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA). The database search was done through science direct, emerald, cambridge, and sinta from 2017 to 2021. There are 93 articles, but after a screening test, only 20 articles were included. The results indicate that both ABC and TDABC can improve performance through the effectiveness and efficiency of cost production. However, both have different characteristics that must be considered in the implementation process. The implication of this study is to give insight to management for considering the use of ABC and TDABC.

This research aims to know the influence of cognitive apprenticeship model against the creativity of students. The research method used is the true experimental research design in form of matched comparison group. In this design, there are two groups which consist of experimental group and control group. While some of the learning processes done by the students through 5 stages starting from preparation until verification obtained the different result in the process of practical learning activities compare with the traditional learning. Thus, it can be concluded that there is a significant differences on the application of learning model cognitive apprenticeship in the learning process.

The difficulty in the pandemic period, forcing all humans to improve the ability to survive, is no exception in the business sector. Not a few small and medium businesses have gone out of business due to the Covid 19 outbreak. This needs to be addressed wisely and intelligently, one of which is by utilizing online sales on the digital market or known as the Market place. Facts show, since the pandemic, online sales trends are more popular, because activity restrictions are enforced. Of course, this is an opportunity that can be used to overcome the problem of declining direct sales. This activity is intended to provide skills training to participants in community service activities, namely upper-level students, to be able to use the digital market as a basis for selling products in the era of globalization. This activity is carried out using the method of material explanation, practice, and discussion. Explicitly, this activity increases participants' knowledge and makes them aware of the opportunities to sell digitally, by utilizing the marketplace.