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The purpose of this study was to see the effect of the establishment of village-owned enterprises (BUM Desa) and the support of the local government in increasing the village's original income. This research has a research sample using the purposive sampling method, namely BUM Desa Dukuh Dempok, and BUM Desa Kemiri. Data was obtained by conducting interviews, observations, and documentation. Interviews were conducted with in-depth interviews with the chairman and management of BUM Desa in Jember. Analysis was carried out on the data and information obtained to obtain research results. Tourism BUM Desa Gumuk Watu and Tourism BUM Desa Kemiri have a role in increasing the village's original income can be seen from the function of facilitator and mediator. The two BUM Desa include the role of the community in building and developing tourism. Local government support for BUM Desa tourism is very important. BUM Desa Wisata Gumuk Watu and BUM Desa Wisata Kemiri received full support from the government in the form of capital and socialization of BUM Desa to the community. The difference in income between the BUM Desa Gumuk Watu and the BUM Desa Kemiri. Tourism BUM Desa of Kemiri experienced a decrease in income by more than 50% but Tourism BUM Desa of Gumuk Watu experienced an increase due to the entertainment needs of the community. These results indicate that BUM Desa which is engaged in tourist areas needs the role of the government in helping to increase their income in the pandemic era.

There are many forms of academic cheating that occur among students, especially the practice of cheating. There are many factors that encourage students' academic cheating practices, especially with the aim of getting a targeted high score. Therefore, the researcher tries to find out the factors that influence the actions of academic cheating among students by referring to the fraud triangle theory which is relevant to the theme of this research. The variables observed in this study were: pressure (X1), opportunity (X2), rationalization (X3), misuse of information technology (X4), and student integrity (X5) as independent variables (independent), while the dependent variable (dependent) used behavior academic cheating on students (Y). This study used an instrument in the form of an open questionnaire with a Likert scale. The population that took as many as 500 accounting students, UM, and samples collected as many as 30 samples that have been filtered according to the criteria (purposive sampling). Analysis of the data used is multiple linear regression analysis. The results show that simultaneously, the variables of pressure, opportunity, rationalization, misuse of information technology, and student integrity have an influence on student academic fraud. The partial test shows that only the misuse of information technology has an effect on academic cheating of accounting students, ME, while the other variables have no significant effect. This is because when students learn online during the Covid-19 pandemic, they are able to take advantage of technological sophistication in this globalization era, especially in the current industry 4.0 era to carry out academic cheating actions that are oriented towards targeted values (GPA).

Precise and clear Business Process Modeling (BPM) can be used to implement the all of processes according to the user’s needs. On the other hand, cloud computing has become a solution for data storage and more effective and efficient computing processes. State Polytechnic of Malang (Polinema) is one of the vocational higher education Institutions in Indonesia that requires business process modeling to facilitate an integrated understanding of process flow. This study aims to describe the business processes of the financial realization system and the structure of cloud computing that can be used. This research used Bizagi for designing Business Process Model and Notation (BPMN) in modeling business processes of financial system realization. This paper describes the business model of the financial realization system at Polinema. This study proposes the use of an Infrastructure as a Service IaaS-based cloud computing service model using a hybrid cloud approach to support the work of the system.