Researcher tries to describe the ethical values ??of profession and accounting code of ethics of an auditor from the perspective of Tri Hita Karana. Tri Hita Karana used as the paradigm while literature and ethics of profession of auditors as author’s insight, Tri Hita Karana paired with prevailing code of ethics; AAOIFI, AICPA, and IAI. In conclusion, culture is important for character builder and human nature, it makes possibilities to open communication across religious and culture, creating cooperative communities, empowering people, eliminating gap between races and groups, and change the perception material things as the sole purpose of working. Keywords: Ethics; Auditor; Tri Hita Karana.

Koperasi memerlukan alat guna mengetahui kinerja keuangan koperasi agar manajemen koperasi dapat melaksanakan tugas dan kewajibannya dengan baik sesuai dengan tujuan koperasi pada umumnya. Sebagai pedoman umum dalam mengetahui kinerja keuangan diperlukan laporan keuangan yang diterbitkan oleh koperasi, untuk mengetahui keberhasilan maupun permasalahan yang dialami koperasi dalam pengelolaan keuangannya. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis kinerja keuangan Koperasi Keluarga Tridinanti tahun 2015-2020. Jenis data yang digunakan adalah data sekunder dengan teknik pengumpulan data berupa laporan neraca keuangan dan laporan sisa hasil usaha. Hasil penelitian menyimpulkan bahwa kinerja Koperasi Keluarga Tridinanti selama enam tahun terakhir yaitu tahun 2015 sampai tahun 2020 pada umumnya sudah sangat baik Katakunci: kinerja keuangan Koperasi

Researchers tried to investigate the level of student satisfaction with the performance of lecturers in online learning activities held during the Covid-19 pandemic at Tridinanti University, Palembang. This research is a quantitative research. The data source used is primary data. The process of collecting data using a questionnaire distributed to research respondents. The population of this study were 4,101 active students at Tridinanti University, Palembang. In determining the sample size, the researcher used the Slovin formula with an accuracy level of 5% so that the number of samples used was 365 respondents. This study uses a descriptive analysis method, namely by calculating the average score in measuring lecturer performance as a determinant of the quality of services provided by research institutions consisting of 7 dimensions, namely; Appearance, Assignment of lecture materials, Learning process, Use of learning media, Learning with student involvement, Assessment of learning outcomes, and Closing. The results of this study indicate that students are very satisfied with the appearance aspect, while in the aspects of the assignment of lecture materials, the learning process, the use of learning media, learning with student involvement, assessment of learning outcomes, and closing students are satisfied.