Desa Cisoka memiliki 20 UMKM yang bergerak di bidang makanan, perbengkelan dan lain sebagainya. Masalah yang di hadapi mitra yaitu hasil produksi ini tidak langsung terjual dengan cepat karena UMKM hanya menunggu pembeli/konsumen datang sendiri ke tempat mereka dengan kata lain mitra belum memahami pentingnya digital marketing dalam upaya meningkatkan penjualan. Metode yang digunakan dalam pengabdian ini adalah forum diskusi terkait edukasi Pengenalan Literasi Digital dan peningkatan UMKM serta mengedukasi promosi di media social. Output yang dihasilkan dari pengabdian ini adalah mitra memiliki pemahaman pentingnya literasi digital guna meningkatkan UMKM, serta mitra memiliki toko online baik dalam bentuk whatsapp, instagram, facebook sebagai media promosi yang akan digunakan dalam proses jual beli produk. Program pendampingan UMKM ini diharapkan dapat membantu para pelaku UMKM dapat menghasilkan produk yang berkualitas baik dan memberikan masukan kepada para pelaku UMKM terkait serta memberikan penyuluhan.

This study aims to analyze Managerial Ownership and Institutional Ownership of Related Parties Transactions with Minority Ownership as Moderators. The object of this research was the Coal Sector Mining Industry listed on the Indonesia Stock Exchange for the 2015-2021 period. The population in the study amounted to 23 companies with the sampling method using purposive sampling. The sample numbered 6 sample companies with sample data totaling 42 pooled observation data. The analysis used is multiple regression analysis to test data and hypothesis statements. The results of this study are that minority ownership is able to moderate institutional ownership of RPT so that coal mining companies listed on the IDX are able to maintain RPT efficiency through effective supervision by institutional ownership. Minority ownership is also able to moderate institutional and managerial ownership, RPT efficiency can be maintained through effective supervision by the collaboration of institutional and managerial ownership.

Considering exact audit approach, planning and perform advance audit procedure based on risk assessment which identified whether it’s financial statement or assertion level, These were auditor professional judgment, recognizing the highest amount of materiality misstatements which influence the user of financial statement in their decision. If classess of transactions consisted low inherent risk, only the substantive analytical procedures necessary would be provide audit evidence sufficiently. However, if risks assessed are low because of the participation of internal control relevance to audit, then the auditor will test the internal control as well. Initially, process and bookkeeping complex transactions are motivated auditor to perform audit procedure and relevant activity to obtain relevant information. Their motivation is because they believe in every transactions contained risk factors due to fraud or error and its occured beyond their insights. The aim of this study is to recognize whether audit risk, materiality, internal control relevance to audit and audit complexity are related with the auditor profesional judgment in audit procedure. The study carried out on public accountants whose registered in BPK-RI and they  served on audit firm in Bandung. The study using non probability techniques to select the sample, as of 29 selected public accountants have gathered as respondents. Analyzed data statistics examined the hypothesis using t and f tests showed that the audit risk, materiality, internal control relevance to audit and audit complexity have significance effects on profesional judgment in audit procedures, whether it is individual or together.