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The birdcage craftsman center in the hamlet of Kadilangon, Kebonbator, has occurred hereditary for three generations, but they have not shown significant prosperity. Therefore, this community service aims to identify the problems faced by partners until to provide solutions and assistance through continuous service. It was done by interviewing partners with door-to-door representation. Because, first, there were strict restrictions on mass gatherings during the COVID-19. Second, partners are less familiar with smartphones, so difficult for online. With this method, we can explore in depth the main problems faced by partners. This community service finds that partners have basic problems for developing. First, they generally have an employee mindset, not an entrepreneur mindset. Second, they cannot access funding because of limited information and knowledge. The solutions offered for the next service are entrepreneurship training and the formation of savings and loan cooperatives and production as facilitation of partner business development.

This study aims to investigate the relationship between the characteristics of the Sharia Supervisory Board (SSB) and Good Corporate Governance (GCG) on the performance of Islamic Banks (IBs). Data were collected from 14 IBs listed on the Financial Services Authority (OJK) during 2013–2019. The multiple regression results empirically show that SSB with the academic position as professor shows a significant positive relationship on IBs performance. Meanwhile, SSB with doctoral education has no positive relationship with IBs performance. Although it is not positively correlated, doctoral education is still needed but with a background in law or sharia education, economics including finance or accounting, and muamalah. Educational background is proven to have a significant positive relationship with IBs' performance. Meanwhile, SSB, which only has a finance or accounting background, does not positively affect IBs' performance. In addition, GCG shows a very significant positive relationship with the IBs' performance. It indicates that effective and efficient governance by the Board of Directors, Board of Commissioners, and SSB through implementing better GCG and sharia principles will improve IBs performance. ========================================================================================================== ABSTRAK – Bagaimana Kaitan Dewan Pengawas Syariah dan Good Corporate Governance dengan Kinerja Bank Syariah? Penelitian ini bertujuan untuk mengetahui hubungan antara karakteristik Dewan Pengawas Syariah (DPS) dan Good Corporate Governance (GCG) terhadap kinerja Bank Syariah (BS) di Indonesia. Data dikumpulkan dari 14 BS yang terdaftar di OJK selama periode 2013-2019. Berdasarkan hasil regresi berganda secara empiris menunjukkan bahwa DPS yang memiliki jabatan akademik sebagai profesor menunjukkan hubungan positif yang signifikan dengan kinerja BS. Sedangkan DPS dengan pendidikan doktor tidak memiliki hubungan positif dengan kinerja BS. Walaupun tidak berkorelasi positif, pendidikan doktor tetap diperlukan tetapi dengan latar belakang pendidikan hukum atau syariah, ekonomi termasuk keuangan atau akuntansi, dan muamalah. Karena latar belakang pendidikan tersebut terbukti memiliki hubungan positif yang signifikan dengan kinerja BS. Sedangkan DPS yang hanya berlatar belakang keuangan atau akuntansi tidak menunjukkan hubungan positif dengan kinerja BS. Selain itu, GCG menunjukkan hubungan positif yang sangat signifikan dengan kinerja BS. Hal ini menunjukkan bahwa tata kelola yang efektif dan efisien oleh Dewan Direksi, Dewan Komisaris, dan DPS melalui penerapan prinsip-prinsip GCG dan syariah yang lebih baik akan meningkatkan kinerja BS.

Abstract: This research aims to investigate how the board of commissioners plays a role in influencing Islamic social reporting. The object of this study was the disclosure of Islamic social reporting in sharia banking in Indonesia, through secondary data. Data were analyzed using multiple linear regression analysis. The findings showed the role of the board of commissioners in influencing the extent of Islamic social reporting disclosure more likely through the size of the board of commissioners, not through an independent board of commissioners or the number of board meetings. Researchers found that challenge of a great opportunity for the board of commissioners to contribute to social responsibility of companies in accordance with the provisions of Islam. Keywords: Islamic social reporting, board of commissioners, sharia banks Peran Dewan Komisaris dalam Islamic Social Reporting Abstrak: Penelitian ini bertujuan untuk mengetahui peran dewan komisaris dalam mempengaruhi Islamic social reporting. Objek penelitian ini adalah pengungkapan Islamic social reporting pada perbankan syariah di Indonesia, melalui data sekunder. Analisis data menggunakan analisis regresi linier berganda. Temuan menunjukkan bahwa peran dewan komisaris dalam mempengaruhi pengungkapan Islamic social reporting cenderung melalui ukuran dewan komisaris, bukan melalui dewan komisaris independen atau jumlah rapat dewan. Peneliti menemukan bahwa terdapat tantangan yang menjadi peluang besar bagi dewan komisaris untuk berkontribusi pada tanggung jawab sosial perusahaan sesuai dengan ketentuan Islam. Kata kunci: Islamic social reporting, board of commissioners, bank syariah

This study aims to examine the role of cash holding in mediating the effect of leverage on firm value. The object of this research is 423 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used in this research is purposive sampling, with the criteria of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018, publishing financial reports, and having complete data related to research variables so that a sample of 124 manufacturing companies was obtained. The analysis technique used in this research multiple linear regression analysis and path analysis. The results showed that leverage had a significant negative effect on cash holding and cash holding had a significant positive effect on firm value. Leverage has no significant positive effect on firm value. Cash holding is not able to mediate the effect of leverage on firm value.

Penelitian ini menekankan pada pengaruh Ukuran Dewan Pengawas Syariah dan keahlian Dewan Pengawas Syariah terhadap pengungkapan Islamic Social Reporting serta implikasinya terhadap kinerja keuangan. Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh Ukuran Dewan Pengawas Syariah dan keahlian Dewan Pengawas Syariah terhadap pengungkapan Islamic Social Reporting (ISR) serta pengaruhnya terhadap kinerja keuangan pada perbankan syariah di Indonesia. Populasi dalam penelitian ini adalah seluruh bank umum syariah di Indonesia yang terdaftar pada Bank Indonesia. Periode pengamatan dalam penelitian ini adalah tahun 2013-2017. Metode penentuan sampel dalam penelitian ini adalah purposive sampling. Ada tujuh bank dan diperoleh 35 observasi. Uji asumsi klasik dilakukan untuk analisis data dan analisis regresi untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa ukuran dewan pengawas syariah berpengaruh positif dan signifikan terhadap tingkat pengungkapan Islamic Social Reporting, namun keahlian dewan pengawas syariah tidak memiliki pengaruh signifikan, sedangkan Islamic Social Reporting berpengaruh terhadap kinerja keuangan perbankan syariah.

Abstract: The Fraud Prevention in Village Government. The purpose of this study is to examine the effect of a number of variables related to individuals and culture on fraud tendencies. The method used is multiple dummy regression analysis with 40 village apparatuses in Sayung sub-district, Demak as samples. The main finding of this study is that the cultivation of individual morality in a good village government can prevent fraud. This can be done through guidance to village officials, such as increasing faith and piety, gratitude, patience, and increasing self-righteousness.

This study aimed to analyze the factors that effect the level of accounting irregularities. Accounting Irregularities is the aggresive accounting practices, misuse of the facts that apply to the financial statements either intentionally or unintentionally, omission or misinterpretation of accounting standarts, and fraud. The variables of thr fraud diamond that used is pressure, opportunity, rationalozation and capability. The population in this study is the nonfinancial companies listed in Indonesia Stock Exchange in 2012-2014 and the sampling technique is purposive sampling. The type of data used are secondary data from Indonesia Stock Exchange in the form of financial statement. Total sample of this study is 81 non financial companies, that perform restatement during 2012 until 2014. This research used logistic regression analysis to test the hypothesis. The result of this study indicate that rationalization has positif significant effect on the level of accounting irregularities. While the pressure, opportunity and capability had no significant effect on the level of accounting irregularities.

Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas faktor internal auditor (locus of control, job performance, serta komitmen Profesionalisme) dan faktor eksternal auditor (time budget pressure dan etika profesi) terhadap dysfunctional audit behavior. Kualitas audit adalah kemungkinan di mana seorang auditor akan menemukan dan melaporkan pelanggaran yang ada dalam sistem akuntansi kliennya. Sedangkan dysfunctional audit behavior merupakan suatu tindakan yang dapat menjadikan penurunan pada kualitas audit. Objek penelitian ini adalah auditor yang bekerja pada lembaga audit Pemerintah di Jawa Tengah. Data penelitian diperoleh dari pengisian kuesioner sejumlah 150 auditor di Kantor Badan Pemeriksa Keuangan, Badan Pengawasan Keuangan dan Pembangunan, Inspektorat Kota, dan Inpektorat Provinsi. Teknik pengambilan sampel menggunakan convenience sampling. Analisis data menggunakan uji regresi. Hasil penelitian ini menunjukkan bahwa faktor internal yang meliputi variabel locus of control, job performance dan komitmen profesionalisme terbukti hanya variable komitmen profesionalisme yang berpengaruh positif dan signifikan terhadap disfunctional audit behavior (DAB). Sedangkan faktor eksternal yang meliputi variabel time budget pressure dan etika profesi terbukti tidak berpengaruh terhadap disfunctional audit behavior (DAB).

SAK ETAP is a one DSAK efforts to facilitate SMEs in preparing financial statements and to resolve its internal problem. SAK ETAP made not as complete as GAAP. However, until now the application of IFRSs ETAP is still very low. SAK ETAP still burdensome SMEs, the cause of SMEs still do not know the importance of making financial reports, the lack of knowledge of the owner of the accounting, and etc. So the purpose of this study is to analyze the factors that affect the implementation of ETAP SAK on SMEs. This study used a sample of 64 SMEs spread Area Tegal. The variables of this research is the application of IFRSs ETAP as the dependent variable, while the owner of education, understanding of Information Technology, the qualitative characteristics of financial statements and the size of the business as an independent variable. Data were analyzed using linear regression technique. The results of this study identify that education owner, understanding of Information Technology, the qualitative characteristics of financial statements and the size of the business and significant positive effect on the implementation of ETAP SAK on SMEs. This means that the higher education owner, understanding of Information Technology, the qualitative characteristics of financial statement report and the size of the business, the better the application of IFRSs ETAP .

Profit is very important for the company internally and externally. So that management companies are always trying to be able to describe profit as possible as a reflection of the condition of the company. The phenomenon of earnings manipulation that show the existence of income smoothing practices are evolving, thus this study aimed to identify factors that affect income smoothing. This research was conducted by using the sample of manufacturing firms included in the IDX during the years 2006-2009. Recorded from 142 companies became members of the population, but only as many as 48 companies are used as samples. Analytical techniques used logistic regression. Discretionary accrual model shows that the financial risk and public ownership has a positive influence on the practice of income smoothing. But the results of tests performed by index eckle showed that only financial risk that has a positive effect on the income smoothing practices, while the factor of profitability, the firm value, managerial ownership, public ownership, auditor reputation and corporate status had no effect on income smoothing. The test results also show that discretionary accrual models are better explain those factors tested than eckle index model.

The objective of this research was to investigate empirical evidence about influence audi-tor spiritual intelligence on the performance with emotional intelligence as a mediator variable. Linear regression models are developed to examine the hypothesis and path analysis. The de-pendent variable of each model is auditor performance, whereas the independent variable of model 1 is spiritual intelligence, of model 2 are emotional intelligence and spiritual intelligence. The parameters were estimated by questioner data, with of 83 auditor respondent had worked in public accountant firms all of Jawa Tengah and Daerah Istimewa Yogyakarta. Results of testing showed that empirical evidence supports all the proposed hypothesis. With path analysis, this research shows relation of third variables (spiritual intelligence, emo-tional intelligence, and performance) that spiritual intelligence has indirect positive influenced to performance with emotional intelligence as the mediator variable. Keywords: Spiritual Intelligence, Emotional Intelligence, Performance.