The detailed mechanisms of volcanic eruptions happened around Rawa Dano, Banten, Indonesia, remain undiscovered. One of the key features to this geological event is the presence of a 13.7 km × 6.5 km caldera-like morphology in the middle of Banten tuff deposits. Surface geological investigation in the area indicates that the eruptions are massive and occurred in several periods. Low-frequency ground-penetrating radar (GPR) signals are used as an aid to identify the unexposed part of the deposits in this volcanological study. Common-offset GPR surveys were carried out along three measurement lines traversing over the deposit outcrops. An outcrop which is exposed after sand mining activities at one of the survey locations shows dipping interfaces between the upper pyroclastic flow deposits, pumice-rich deposits, paleosol, and the lower pyroclastic fall deposits. These stratigraphic contacts are detected as well under the surface which are clearly recognizable in radar images. The GPR cross-section also shows some other reflections due to different deposit types. The overall results of the GPR profiles give the idea about the thickness of each type of volcanic deposits and the paleotopography in the surrounding area.

This research was conducted to investigate the impact of implementation of SA 600 on shifting of audit clients and reducing of audit quality in Indonesia. SA 600 was issued in 2013 in order to mitigate the problem of audit failure in group entities where the group auditor is responsible for the entire audit process, particularly the audit quality in component entities or subsidiaries. In its implementation, SA 600 has received several complaints related to audit quality and shifting of audit clients. The research method is using primary data from questionnaires that was distributed to auditors and focus group discussions with auditors and users. The respondents of this research are 367 auditors of which 63% were audit partners. This research found that SA 600 can improve audit quality when its implementation is carried out according to audit standards. However, the implementation of SA 600 has an impact on the shifting of component or subsidiary company clients which move to the group or parent company auditors.

This study aimed to know the relationship between fixed asset revaluation and the perception of the company's performance in the future. This research can advise the government on the effect of fixed asset revaluation on company performance when the government repeats the policy of reducing fixed asset revaluation taxes during the economic recovery during the pandemic. The methodology used in this study was mixed methods research, which collected and analyzed qualitative and quantitative data. This research used primary data from focus group discussions (representatives of industrial entities, tax consulting practitioners, public accountants, regulators, and related authorities) and questionnaires distributed to 118 listed companies. This research found that implementing fixed asset revaluation in the company has an effect on increasing the company's performance perception in terms of accounting-based measures but did not necessarily increase the company's performance perception in terms of market-based measures. This research also explored the company's motives for revaluing fixed assets and the factors that became obstacles to implementing the fixed-asset revaluation tax incentive policy in Indonesia, including recommendations for implementing the fixed asset revaluation tax policy in the future.

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Traffic accidents are a problem, especially on toll roadsbecause toll roads are designed as highways with high levels of comfort, smoothness and safety The number of accidents on Indonesian toll roads is still high. This research is expected to be able to address the above problems, especially the identification of accident-prone locations (black spot), accident characteristics, and proposed treatment at black spot.  The location of the study was the Jagorawi Toll Road (2015 - 2017) for 49 Km. Identification of black spot used the Accident Equivalent Rate (AEK) method, and identified locations prone to accidents (black spot) on Jakarta - Ciawi route were Km 08 - 09, Km 22 - 31, Km 33 – 37, and Km 39 – 43, while on Ciawi - Jakarta, tracks were Km 04 - 09, Km 21 - 23, Km 28 - 29, Km 34 - 35, Km 40 – 41, and Km 44 - 45. Identification of accident characteristics using data approach analysis and statistical analysis were fine weather, one-lane, 00.00 - 06.00, lack of anticipation, self-accident and mini bus. The proposed handling of accident-prone locations (black spot) to reduce the number of accidents is by Minimum Service Standards (MSS) of toll road safety, such as traffic signs, street lighting, rumble strips and other toll road safety equipment. Keywords : Black spot, Equivalent Accident Number, Accident CharacteristicsAbstrak Kecelakaan lalu – lintas merupakan salah satu masalah, khususnya pada jalan tol. Dikarenakan jalan tol dirancang sebagai jalan bebas hambatan dengan tingkat kenyamanan, kelancaran dan keselamatan tinggi, tetapi jumlah kecelakaan di jalan tol Indonesia masih tinggi. Penelitian ini diharap dapat menjawab permasalahan diatas, khususnya identifikasi lokasi rawan kecelakaan (Blackspot), karakteristik kecelakaan, dan usulan penanganan pada lokasi rawan kecelakaan. Lokasi penelitian yang diambil yaitu Jalan Tol Jagorawi (2015 – 2017) sepanjang 49 Km. Identifikasi lokasi rawan kecelakaan menggunakan metode Angka Ekivalen Kecelakaan (AEK), lokasi yang teridentifikasi rawan kecelakaan pada jalur Jakarta – Ciawi yaitu Km 08 - 09, Km 22 – 31, Km 33 – 37 dan Km 39 – 43. Sementara pada jalur Ciawi – Jakarta yaitu Km 04 – 09, Km 21 – 23, Km 28 – 29, Km 34 – 35, Km 40 – 41 dan Km 44 – 45. Karakteristik kecelakaan menggunakan analisis pendekatan data dan analisis statistik yaitu: Cuaca cerah, lajur satu, 00.00 – 06.00, kurang antisipasi, kecelakaan sendiri dan mini bus. Usulan penanganan yang dilakukan pada lokasi rawan kecelakaan untuk mengurangi jumlah kecelakaan adalah dengan Standar Pelayanan Minimum (SPM) bidang keselamatan jalan tol, seperti rambu lalu lintas, lampu penerangan jalan, pita pengaduh (rumble strip) dan kelengkapan lainnya.Kata kunci : Lokasi Rawan Kecelakaan, Angka Ekivalen Kecelakaan, Karakteristik Kecelakaan