Academic Fraud Accrual-Based Information Aktivitas Lingkungan Akuntansi Lingkungan BLUD Kardinah hospitals Biaya Lingkungan Cash-Based Information Cooperative Learning Government Financial Reporting HF5601 Accounting Internal Decision Making Laporan Biaya Lingkungan Learning Achievement Learning Motivation Limbah Rumah Sakit Nasabah Binaan PNM Opportunity PP 71/2010 Pembukuan Sederhana Pendampingan terintegrasi Peningkatan kapasitas Pressure Rasionalization SMEs Think Pair Share UMKM Usefulness akuntansi lembaga cost of production evaluation of accrual accounting system government accounting standard keuangan desa pendampingan UMKM