Public accountant is a profession that a tremendous respect for moral values and ethics, the public accounting profession in order to earn a respectable place in the public it is necessary to build public trust and public interest. Conflict of interest occurs when the practitioners of public accounting as a profession and a public accounting firm as a service company should provide quality services to its clients. It is a challenge to test idealism, morals and ethics of the accountant. Violation of professional standards of public accountant is a reflection of moral and ethical practitioners of public accountants. Several violations such as: audit deadline, the collusion between the accountant with a client, do not keep integrity and competency. Violating the independence, morally or in fact. The impact of code violations committed public accountant including losses to investors or other stakeholders who utilize public accountant audit results. Disappear or diminished public confidence in the public accounting profession, the accounting profession will ultimately harm themselves. Public accountant office conducting violations against the public accounting profession, the trend is likely to increase, this is caused by the growing public access to public accounting profession itself, as long as the public accountant to be behind the Great Wall of that can not be reached by the public or the media.

This study was to examine the influences of the fraud pentagon theory’s factors towards the financial statement fraud on banking listed in BEI for the period of 2014-2018. This study consisted of nine independent variables. Four variables of pressure (financial stability, external pressure, financial targets, personal financial needs). Two variables of the opportunity (nature of industry, ineffectiveness of monitoring). And a variable of rationalization, competence, and arrogance. Based on the results of Beneish M-Model analysis, out of 43 banks, 28 of them were indicated to have manipulated their financial statements during the study period. Meanwhile, the results of logistic regression analysis showed a positive influence of financial stability (ACHANGE), personal financial needs (OSHIP), nature of the industry (RECEIVABLE), ineffective monitoring (IND), competence (DIRCHANGE), and arrogance (CEOPIC) on financial statement fraud, while external pressures (LEV), financial targets (ROA), and rationalization (AUDCHANGE) have a negative effect on financial statement fraud

Japanese technical apprenticeship opportunities for developing countries, including Indonesia. The program is called with the Technical Internship Training Program officially run by the respective governments. Apprentices from Indonesia had the opportunity to undergo an internship program for three years and earn wages while in Japan. Delivery interns from Indonesia, operationally performed by LPK (Employment Training Institute), who get permits and supervised by the Ministry of Manpower. Preparations made by the CAB include language training and technical skills, but not include things beyond the core financial management program. With the chance to get a monthly income that is worth 3-4 times more than the minimum wage in Indonesia, but only lasted three years (36 months), then the knowledge of the purpose and financial planning becomes essential. Activities by the Indian Institute of Technology and Business Ahmad Dahlan fill the void giver material in the aspect of financial literacy.

Waqaf merupakan salah satu pilar untuk meninikatkan ekonomi umat dan pemerataan pembangun umat Islam, namun sangat disayangkan pemahaman masyarakat muslim tentang wakaf masih terbatas yang bersifat konvensional seperti wakaf tanah untuk Mushala, pemakaman. Tujuan pengabdian masyarkat ini adalah memberikan Pengetahuan dan Pemahaman wakaf secara mendalam kepada masyarakat muslim masjid Darul Fallah, Rawa Lumbu, Kabupaten Bekasi tidak hanya terbatas pada wakaf tanah, namun lebih jauh dari  itu memberikan pengetahuan,  pemahaman  dan implementasi wakah Produktif , wakaf tunai. Pelaksanaan  kegiatan pengabdian masyarkat ini dilakukan dengan ceramat, diskusi dan simulasi. Hasil dari pengabdian masyarakat di Masjid Darul Fallah, Rawa Lumbu, Kabupaten Bekasi. Pertama hasil dari Preetest masih rendah nya pemahaman dan pengetahuan warga Muslim terhadap waqaf, sangat terbatas sekali dan masih sering di campur aduk dengan zakat infaq dan sodhokoh. Kedua, Setelah mengikuti pelatihan pemahaman dan pengetahuan masyarakat muslim masjid Darul Fallah, Rawa Lumbu mengalami peningkatan yang sangat signifikan. Ketiga  sebagai implikasi dari pengabdian masyarakat masyarakat muslim jamaah masjid Darul Fallah, Rawa Lumbu berkomitmen mendirikan organisasi kegiatan ibadah penyelemggaraan Jenazah lengkap dengan sarana dan prasarana berbasis wakaf dan mendirikan unit usaha retail menyediakan kebutuhan masyarakat. Jamaah masjid Darul Fallah, Rawa Lumbu.