This research investigates the impact of digital business implementation and risk management on sustainability, with accounting transparency serving as a mediating variable, within the context of Madura batik MSMEs. The central question addressed is how digital business practices and risk management contribute to enhancing sustainability through the role of accounting transparency. Employing a quantitative research design, the study utilizes Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach to examine the interrelationships among variables. The findings indicate that both digital business and risk management exert a positive influence on sustainability systems, and that accounting transparency functions as an effective mediator, reinforcing these effects. The study concludes that improved accounting transparency significantly enhances sustainabilityperformance, thereby supporting the competitiveness and long-term sustainability of Madura batik MSMEs in the digital age.

This research was conducted at Online Shop XYZ, a medical equipment shop that operates online and utilizes technology such as marketplaces and financial applications such as Jubelio. From the research results, it can be concluded that the Jubelio application has an important role for the inventory accounting information system owned by the XYZ online shop. The jubelio application makes it easier for the XYZ online shop warehouse to maintain its stock, the jubelio application can also improve the performance of the warehouse department. The jubelio application also makes it easier for the XYZ online shop which applies the perpetual method to always monitor its merchandise inventory.

Cupak Village, Jombang is a hilly area, surrounded by forest plantations owned by Perhutani with quite good agricultural contours. The majority of the population earn their living as farmers, especially producers of tubers and other plants. Community agricultural and agricultural products have quite promising potential with the diversification and diversity of products made from raw materials into various processed foods such as porang and pandan. Cupak is a religious tourism village supported by the Ministry of Research, Technology and Higher Education's Matching Fund funding activities in 2022 by the accounting study program at 17 August University, Surabaya. Our note is that it needs to be followed up with follow-up activities in 2023, considering that there are activities that must be carried out related to food innovation made from pandan raw materials to improve the economy of the Cupak community and even tourism potential, especially religious and cultural tourism, which is held especially in the field of Green Economy. The aim of this activity is to maximize the potential for diversification and diversity of pandanus in the village. The process includes training and assistance to the community. MBKM collaboration involves Dikti personnel, DUDI, village officials and community groups who must work together in order to resolve the above problems. Implementation of the hexagonal model of local economic development which focuses on target groups, building synergy in creating the MBKM ecosystem, MSME groups and village officials, leading to achieving sustainable development.

Village fund and budget programs are activities carried out by the central government to develop Indonesia in developing village potential by empowering the local economy to realize community independence and create sustainable, independent villages. Cupak village, Ngusikan sub-district, Jombang district is one of the villages that has the potential for a religious tourism village, part of the villages assisted by the Higher Education Matching Fund by the accounting study program at the University of 17 August 1945 Surabaya. This village has a phenomenon that shows a level of independence in the management of the budgeting process that is still lacking by the local government. This explains the need for internal audits in the process of improving regional finances so that they can be used properly by both the regional government and the community. The research team chose a qualitative approach to produce internal audit results regarding the budgeting process and fund allocation in the Cupak religious tourism village, Jombang. They will also provide advice to interested parties. Researchers hope that the government and the community of Cupak village, Jombang will be involved in the process of preparing, implementing and being accountable for village fund budgeting.

The purpose of Community Service Activities is to provide Public Speaking skills to residents and cadets of Cupak Village in the form of socialization. The results of this activity showed that before the implementation of Community Service, all members still did not master the material about Public Speaking, but after the implementation of the activity was carried out, the participants of this Community Service activity all residents and cadets from this cupak village had the ability on how to package good communication. So they are skilled when they are required to appear speaking in front of tourists. Because as one of the important components in religious tourism villages, cupak, jombang, every citizen and cadet reef must have a positive image in the eyes of tourists. In addition, public speaking can also be used to promote tourism potentials that have not been known to the general public. The method used is to provide training through the provision of Public Speaking material to cupak villagers and then discuss together related to existing problems.