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Learning Factory is a promising method for building competency through education, training and research activities, including vocational education, which requires students to achieve applied skills. This research aims to develop a concept/model for curriculum integration of existing study programs in vocational education with industrial partners through a learning factory approach. This type of research uses a descriptive qualitative approach, with data sources obtained from observation, interviews, Focus Group Discussions (FGD), and reference sources from literature, books about learning methods and scientific research results on relevant topics. The targeted output of the research is the "Vocafe" Learning Factory learning integration model which will later be used as a guideline in operating the "Vocafe" laboratory as a learning factory for students at the Vocational Faculty of Brawijaya University.

Penelitian ini merupakan penelitian kualitatif dengan pendekatan deskriptif. Data penelitian diperoleh melalui telaah literature, Forum Group Discussion (FGD) dengan stakeholder, wawancara tes dan dokumentasi. Hasil penelitian ini menunjukkan bahwa rancangan aplikasi sistem audit internal (SI-AUDI) yang diimplementasikan sangat membantu auditor dalam menyusun kertas kerja audit (KKA) serta dapat menjadi solusi dalam mengatasi problematika yang sering dihadapi auditor terkait masalah penantausahaan kertas kerja audit dengan menggunakan mekanisme manual. Namun demikian, hasil evaluasi dudi saat implemantasi SI-AUDI dalam proses audit intern masih menemukan adanya kelemahan yang ada pada aplikasi ini, yaitu aplikasi ini hanya bisa digunakan untuk kegiatan audit, atau belum dapat digunakan untuk dipalikasikan dalam jenis pengawasan lain seperti review, konsultatif, monitoring dan evaluasi serta bentuk pengawasan lain.

The purpose of this study was to determine the concept of an Industrial collaboration system (collaborative system) in the Vocational Education Program of Universitas Brawijaya. This study uses a descriptive exploratory method in order to obtain comprehensive knowledge digging. especially related to the collaborative system implemented.

This study aims to analyze the implementation of income accrual-based accounting policies in Malang City Government. This research is a qualitative research by using descriptive approach. Sources were obtained from unstructured interviews, observations, and documentation studies. The results of research related to the implementation of accounting policy in Malang City Government can be summarized as follows, namely the implementation of accounting policy of local tax revenue in general has been referring and in accordance with Government Regulation number 71 of 2010 on Accrual Based Government Accounting Standards. In fact, the City Government of Malang also has owned and established rules of technical implementation related to the System and Accounting Policies in the mayoral regulations. However, there is still a mistake in the recognition and recording of receipts obtained from the overpayment of local taxes. The city government of Malang noted the overpayment of this area tax as other income. This is not in accordance with the principle of revenue accounting in accordance with applicable SAP.