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This study aims to see how the influence of professional auditors on the quality of auditors. Reports that can be trusted with good audit quality reduce fears of manipulation in the financial statements presented a company and can increase public confidence in the reliability of reports financial statements that have been audited by a public accountant. Findings in research that the professionalism of the auditor agrees to be implemented. This can be seen from the acquisition % auditor professionalism score of 72.40%. Furthermore, the findings about quality audit that the overall quality of the audit agrees to be carried out. Then that quality can build the credibility of information and quality of financial reporting information can help users to get useful information., this can be seen from the acquisition of % audit quality score of 75.11%. To see professional influence auditor on auditor quality is calculated using the SPSS program, with a value correlation coefficient of 0.538, this means that there is a relationship between auditor professionalism on audit quality. Correlation coefficient of 0.538 are in the medium category (0.40 - 0.5999). Next, the sig. = 0.02 less than 0.05 this shows that there is a significant relationship between auditor professionalism on audit quality. From the correlation table it is found that the value of p. value of 0.000 is below 0.05 this shows that even though the correlation coefficient is 0.538 gives a moderate effect but based on statistical tests that there is a significant effect significant of the auditor's professionalism variable on audit quality Keywords : Professional Auditor, Quality Auditor

Perkembangan teknologi digital telah membawa perubahan signifikan dalam berbagai sektor ekonomi, termasuk sektor pekerja berusaha sendiri. Meskipun banyak yang mengakui potensi platform digital dalam meningkatkan pendapatan, dampaknya terhadap pekerja berusaha sendiri di Indonesia, khususnya berdasarkan sektor pekerjaan dan provinsi, belum banyak diteliti. Penelitian ini bertujuan untuk menganalisis perbandingan pendapatan pekerja berusaha sendiri sebelum dan setelah menggunakan platform digital, serta untuk mengeksplorasi perbedaan pendapatan berdasarkan sektor pekerjaan dan provinsi. Pendekatan kuantitatif digunakan dalam penelitian ini dengan mengandalkan data sekunder dari Badan Pusat Statistik (BPS) dan platform digital terkait. Hasil penelitian menunjukkan bahwa pekerja berusaha sendiri mengalami peningkatan pendapatan yang signifikan setelah mengadopsi platform digital, dengan sektor e-commerce dan jasa digital menunjukkan peningkatan terbesar. Faktor provinsi juga berperan dalam memperbesar perbedaan pendapatan, di mana pekerja di provinsi dengan tingkat adopsi teknologi yang lebih tinggi, seperti DKI Jakarta, mengalami peningkatan yang lebih besar. Penelitian ini memberikan kontribusi pada pemahaman tentang bagaimana platform digital dapat dimanfaatkan oleh pekerja berusaha sendiri untuk meningkatkan pendapatan mereka, serta memberikan wawasan praktis bagi kebijakan yang mendukung digitalisasi sektor informal di Indonesia.

Tujuan penelitian ini adalah untuk mendeskripsikan gaya kepemimpinan kepala madrasah dalam meningkatkan budaya kerja pegawai di MTs N 1 dan 3 Kutai Kartanegara di Kabupaten Kutai Kartanegara. Pendekatan penelitian ini kualitatif dengan jenis penelitian studi kasus. Teknik pengumpulan data dengan wawancara, observasi dan dokumen. Teknik analisa data dalam penelitian ini adalah: penyajian data, kondensasi data, dan penarikan kesimpulan dari model Miles dan Huberman. Juga dilakukan keabsahan data dengan teknik trianggulasi. Hasil penelitian menemukan bahwa gaya kepemimpinan Kepala Madrasah di Kutai kartanegara yang merupakan kepemimpinan yang memiliki gaya visioner dan gaya transaksional serta gaya transformasional yang memperhatikan aspek pencapaian visi, misi, tujuan madarsah, kepemimpinan yang memperhatikan budaya lingkungan madrasah dan komitmen pada kemajuan madarsah dengan pengambilan keputusan dengan gaya bermusyawarah, kepemimpinan yang selalu memotivasi semua, meningkatkan budaya kerja bermutu baik pada guru (tenaga pendidik) maupun tenaga kependidikan serta adanya faktor pendukung dan penghambat yang mendorong kepala sekolah untuk meningkatkan madrasahnya menjadi madrasah yang maju dan unggul.

This book delves into the critical intersection of auditing, accounting, and legal investigations, emphasizing the importance of identifying and mitigating fraud within organizations. This work explores the theoretical foundations of fraud auditing and forensic accounting, providing a comprehensive overview of the methodologies and tools used by professionals in the field. The book begins by outlining the various types of fraud, including financial statement fraud, asset misappropriation, and corruption, along with the psychological and organizational factors that contribute to fraudulent behaviour. It highlights the significance of ethical practices in accounting and the role of auditors in safeguarding corporate integrity. Central to the text is the discussion of forensic accounting techniques, which blend accounting knowledge with investigative skills. Readers are introduced to key concepts such as data analysis, evidence collection, and the application of legal principles in fraud cases. The importance of maintaining a sceptical mindset and understanding the motives behind fraud are also emphasized. Furthermore, the book addresses the evolving landscape of fraud in the digital age, considering how technological advancements, such as data mining and artificial intelligence, can enhance fraud detection and prevention strategies. Case studies and real-world examples illustrate the practical application of theoretical concepts, equipping readers with the skills necessary to conduct effective fraud audits. In conclusion, this book serves as a vital resource for students, professionals, and organizations aiming to enhance their understanding of fraud prevention and detection. By blending theory with practical insights, it offers a roadmap for navigating the complexities of fraud in contemporary financial environments.

This study examines the influence of company size, audit committee meeting frequency, and public accounting firm size on Audit Report Lag. The research employs STATA Version 17 statistical tools with a purposive sampling method to select samples, obtaining 134 publicly listed companies from the Indonesia Stock Exchange for the 2021-2023 period, resulting in a total of 402 firm-year observations. The study's findings reveal :a negative effect of Company Size on Audit Report Lag, a negative influence of Audit Committee Meeting Frequency on Audit Report Lag, and) a negative impact of Public Accounting Firm Size on Audit Report Lag. Keywords: Audit Report Lag, Company Size, Audit Committee Meeting Frequency, and Public Accounting Firm Size

The purpose of this study is to examine the impact of audit fee and audit quality towards earning management. Earning management is measured by discretionary accruals (DA), audit fee will be taken annually from the fee of auditors in each company, and audit quality indicate by big 4 or non-big 4 public accounting firm. The population being used in this study are the countries in ASEAN which are listed in S&P Capital IQ on 2017-2020. Purposive sampling in this study using a total of 80 companies in consumer discretionary and consumer staples who publicized their annual report annually and disclose their external auditors. Data in this study are tested with the approach of multiple regression using SPSS IBM 25. Study in this study show the following result: the impact of audit fee and audit quality towards earning management are insignificant. However, as a control variable, return on asset (ROA) and leverage are significant, but firm size is insignificant.

This program aims to enhance the skills of teachers and staff in the areas of digital marketing, effective communication, and collaboration. It focuses on developing human resource capacity to address the challenges of the digital era, particularly in delivering information and promoting the institution effectively.The training sessions include foundational topics on digital marketing, targeted communication strategies, and collaborative work models. Through this initiative, teachers and staff are expected to become more competent in promoting the school’s strengths online, conveying information clearly, and working together efficiently.The outcomes of this training are measured through post-training surveys and documentation published on the school’s social media platforms. The expected output includes increased school visibility and the improvement of the institution’s image as a responsive and tech-savvy educational establishment. Keywords:management, marketing, digital, communication, collaboration

  This research aims to determine the influence of financial conditions and audit quality on earnings management. This research is quantitative with secondary data, namely company financial reports. The population of this research is companies listed on the Indonesia Stock Exchange in 2018 - 2022 using a purposive sampling method, so there are 50 companies collected that will be studied. The results of this research indicate that financial conditions do not have a positive effect and audit quality does not have a negative effect on earnings management. The implication of the results of this research is that it can provide insight for investors and potential investors in looking at financial reports and can provide information so that company owners or external parties prevent various deceptions carried out by management to fulfill profits and avoid personal risks.

Setiap aktivitas dalam upaya mencapai tujuan perusahaan atau organisasi, tentu ada strategi, ada proses dan prosedur kerja yang dilakukan oleh setiap sumber daya manusia (SDM) yang terlibat di dalamnya. Namun tak jarang dengan berbagai faktor yang ada baik di lingkungan internal perusahaan atau di lingkungan eksternal perusahaan selalu ada faktor yang menjadi penyebab gagalnya sebuah tujuan perusahaan, selain faktor SDM itu sendiri. Kondisi dimana perusahaan tidak dapat mencapai tujuan sesuai target yang telah ditentukan oleh manajemen maka di sinilah pentingnya dilakukan pengecekan berupa pengawasan dan juga dilakukan pengendalian. Peran dari pengendalian penting sekali guna menemukan dan sekaligus memberikan rekomendasi atas ketidaksesuaian antara hasil pencapaian aktual dengan target yang ditetapkan perusahaan. Manfaat audit tidak hanya untuk membantu menyajikan laporan atas tindakan terhadap proses dan hasil akurat, tetapi juga dapat membantu menemukan jika ada kecurangan atau tindakan yang dapat merugikan perusahaan. Pada perusahaan yang telah memiliki manajemen yang baik, proses audit tentunya dilakukan sebagai upaya pemeriksaan yang dilakukan secara kritis dan sistematis, bersifat independen terhadap laporan kegiatan perusahaan yang telah disusun oleh pengambil kebijakan di dalam perusahaan. Agar hasil dari proses audit dapat dipertanggungjawabkan hasilnya maka, proses audit harus dikerjakan oleh orang yang kompeten dan independen, serta mengikuti standar audit yang telah ditetapkan. Mereka yang melakukannya disebut sebagai auditor.

Lecturersof theFacultyof Economicsand Business, Pelita HarapanUniversity, carried out this service activity. Thisactivity isworthdoing becausemany highschoolstudentsneed help understanding whattheywillfacein college.Oneofthemainchallengesprospectivestudentsface ischoosingtheright majoraccording to their interests, talents, and career goals. Thesedecisionswillhave a long-lastingimpactona person'spersonalandprofessionaldevelopment.This serviceactivityisexpectedtoprovide prospective students with knowledgeandunderstandingaboutthemajorsneededinthecurrentera.Thegoalistoprovide an understandingofwhatthestudentsneedasprospectivestudentstostepintotheworld of lectures with suitable and appropriate majors. Keywords:Webinar, HighSchool Student, Principal,University

This research aims to analyze the effect of auditor tenure, profitability, and solvency on the possibility of audit delay in real estate companies’ period 2020-2023 listed on S&P Capital IQ. This research uses a sample criterion of companies that provide complete financial statement data on real estate companies in Indonesia, the Philippines, Malaysia, Thailand and Singapore. The research uses quantitative approach with regression analysis. Research showed that audit delays are negatively affected by auditor tenure and profitability. Solvency also has a negative effect on audit delay. The implication of this analysis is the importance of the level of profit in reducing the risk of audit delay which can increase efficiency in the company's financial reporting, as well as considering the length of the relationship between the company and the auditor.

This paper aims to analyze the relationship between dynamic marketing capabilities, service excellence, and hotel satisfaction in the hotel industry from the customer's perspective. This study is built from conceptual framework relevant to each other with the dynamic capability approach and service design logic. Data was gathered from online survey through G-Forms where respondents need to answer the questionnaire based on their experience and perspective. The data were collected from 357 customers who stayed in the hotel before and during the pandemic Covid-19. The analysis data Structural Equation Modeling using Smart-PLS 3.3.2 version. The outer model consists of a validity and reliability test, while the inner model examines R-square, T-statistics, and P-value tests. Further, structural equation modeling was performed to test the construct relations in this study's theoretical framework. The model tested using the inner and outer model and predictive relevance. Result show that dynamic marketing capabilities, service excellence, and satisfaction of the brand are all supported. The study provides information and suggestions for the further marketer, not only in the hotel industry, for what can be done to work on the market that is always changing effectively. Keywords: Dynamic marketing capability, Hotel, Indonesia, Satisfaction of the Brand, Service excellence.