The problem faced by Vocational High Schools Accounting teachers in Tulungagung Regency is that the concept of higher order thinking skills has not been implemented optimally in compiling accounting questions. The purpose of holding this community service is to increase understanding of by Vocational High Schools Accounting teachers in compiling accounting questions based on higher order thinking skills. The method of community service activities is in the form of training for members of the Vocational High Schools Accounting Teachers Organization in Tulungagung Regency. This activity consists of the preparation stage, the implementation stage, and the monitoring and evaluation stage. The results of the evaluation of this activity showed that vocational Accounting teachers in Tulungagung Regency had a better understanding of the concept of higher order thinking skills and their application in compiling accounting questions.

The number of MSMEs that have halal certificates is still far less than large industries, including MSMEs in Kedungsalam Village, Donomulyo District, Malang Regency. Based on these problems, the Accounting Department of Universitas Negeri Malang (UM) held a halal literacy activity for MSMEs. This halal literacy activity has never been obtained by participants before. The purpose of this activity is that in the future MSMEs in Kedungsalam Village can improve product quality through halal certification, so that they can survive and compete in the globalization era. This service activity is considered right on target, because MSME products that are not yet halal certified can register through the Halal Center at UM. The UM Halal Center has been officially established since early 2019 which has a role in providing services to the community's needs for halal certification, namely accompanying, fostering, and overseeing halal product guarantees.